• Journal of Digital Policy
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• v.1 no.2
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• pp.25-40
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• 2022

This study analysed the effect of inheritance tax on households in reality and to improve it if there is an unreasonable aspect compared to countries around the world. The study conducted a one-on-one face-to-face survey on adults living in major cities across the country for 31 days from 1^st of September to 10^th of October, 2022. The collected data was analysed using SPSS 25.0 version and noted that 1) they preferred the abolition of inheritance tax, but hoped to improve it when maintaining it, 2) it was necessary to expand the deduction limit, abolish spouse deductions, and 3) prefer the inheritance acquisition tax system. Finally, it was found that they wanted to Extension of installment period of inheritance tax and introduce the tax deferred system.. This suggests that there is a perception that the overall revision of the inheritance tax system is necessary to maintain the inheritance tax. The significance of the study is to provide the basis for discussions on the improvement of the inheritance tax system in Korea, which does not reflect reality.

• Journal of the Korean Association of Geographic Information Studies
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• v.25 no.3
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• pp.29-58
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• 2022

Recently, Korea has been experiencing a problem of population decline, therefore the transition to a compact spatial structure is being urged. However, what is required is not just physical compression, but a compact city that also considers connectivity, in view of the changes in today's demographic and industrial structure. From this point of view, this study measures the compressibility of domestic cities suffering from extinction risk due to low birth rates, aging population, and population decline, and examined the spatial structure characteristics. In addition to the compressibility evaluation index used in previous studies, the compressibility of six indicators (population, land use, service accessibility, transport accessibility, connectivity, and concentration) was compared and analyzed, and a comprehensive compression index was calculated. The analysis results, based on the comprehensive compression index, classified 2.3% cities in the first grade, 4.6% in the second grade, 16.09% in the third grade, 43.68% in the fourth grade, and 33.33% in the fifth grade areas. Currently, the urban characteristics affecting the compactness index differ from region to region. Therefore, it is necessary to establish measures and policies for extinction risk considering the influence of each region's compactness index. This study is meaningful in that connectivity was considered using spatial syntax, and the compactness of cities at risk of extinction was compared and analyzed quantitatively. It is expected that this study will be used as basic data to establish the direction and action strategy for extinction risk cities.

• KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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• v.28 no.2
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• pp.97-104
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• 2022

This study investigated the characteristics for the optimal concentration of addition of the mixing solution through the corn husk pulverization and surface modification of biomass byproducts adding mixed solution between ESO and silane. And surveyed the specific surface area, water absorption, particle size and physical properties of bio- degradable plastic sheet. The specific surface area was 1.105 m²/g, particle size was the highest at 19 ㎛. The impact strength, tensile strength, elongation and hardness of plastic sheet showed the highest at the 1% concentration among the mixing solutions. The flexural strength and modulus was high according to the increasing the mixing solution. The results above showed that it was the best the adding 1% of mixed solution after silane treatment of corn husks for its manufacture as a bio-based plastic sheet.

• KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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• v.28 no.2
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• pp.105-113
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• 2022

Mulching film was produced by LDPE and LLDPE adding biomass byproducts and MA(maleic anhydride), talc/clay/CaO/CaCO₃. And also surveyed to tensile strength, elongation, TGA and DSC according to the UV irradiation time. The tensile strength and elongation showed 20 N/cm² and 5% after UV irradiation 100 hours, and those was nearly 0 N/cm² and 0% after 200 hours, respectively. TGA of film was showed to peak of polymer itself, and DSC was slightly higher than that of initial value. At the pilot scale test, we were able to see the differentiate of degradation between control and developed film after 12 weeks, and also torn off at several part of mulching film. The degradation of mulching film after growing corn showed similar to a pilot scale test. Above the results, the developed mulching film adding biomass will be to used for agricultural farming.

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.1-7
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• 2021

The purpose of this study was to analyze the effect of household loan share on bank management soundness. The results of the empirical analysis are summarized as follows. First, as a result of estimating coefficient of the mortgage loan ratio shows a significant negative relationship with the BIS equity capital ratio of banks. In addition, it was found that the mortgage loan ratio had a significant positive (+) effect on Eunhae's BIS and equity capital ratio after the financial crisis. Second, as a result of the estimation coefficient of the mortgage ratio showed a significant positive (+) relationship with the NPL of the bank and below. In addition, it is estimated that the bank's secured loan ratio changed significantly before and after the financial crisis in the effect of banks' NPL and substandard-and-below loans. It is expected to make implication to financial policy and banking regulation and supervision. We believe that more efforts should be made to increase the soundness of household loans in preparation for risk factors that may arise from exogenous factors such as changes in the international financial environment and falling property prices.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.393-400
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• 2022

In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

• Korean Journal of Construction Engineering and Management
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• v.23 no.3
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• pp.66-73
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• 2022

In order to induce users to purchase excellent products in the water industry that satisfy the technical standards of excellent products, in this study, it is to present the advantages of the cost aspect of the pumps as the objective basis. It will be to promote technology development of domestic water companies and to create a virtuous cycle structure in the water industry. In order to present an objective basis for the merits in terms of cost, an economic evaluation was conducted through life cycle cost analysis. For the LCC analysis, initial cost (pump cost and installation cost), operation cost (energy cost and maintenance cost) and demolition cost (disposal cost and residual value) are searched and calculated. As the results of comparison on two capacity of pumps, the energy cost of the excellent pump is 212 million KRW lower than the that of general pump in the large pump. The cost of excellent pump was 17 million KRW lower than that of general pump in small capacity pump. As the results of sensibility test, if the product is developed in the direction of improving pump efficiency and increasing the replacement cycle of consumables, it is predicted that the effect on LCC will be large.

• Knowledge Management Research
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• v.23 no.1
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• pp.149-164
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• 2022

This paper analyzes the independent financial advisory business that is not yet active in Korea and proposes a plan to activate the independent financial advisory business using fintech technology. A bill was enacted in 2017 for the domestic independent financial advisory business, but it has not been activated much until now for various reasons. Although existing studies have proposed solutions in various ways, there is no clear solution yet. This paper proposes a new method of revitalizing the independent financial advisory business through fintech technology using the trust system that has recently attracted attention. Digital securities fintech technology using blockchain distributed ledger technology presents new possibilities in the real estate and music copyright markets, and related fintech venture companies continue to emerge in Korea. By combining these digital securities fintech technologies and the business process of ETF, a method was derived so that independent financial advisors can have their own financial products. The proposed model is more decentralized than the existing financial product sales structure, and presents the possibility of a protocol economy through a structure close to a private blockchain while complying with the existing financial order. This paper is meaningful in that it presented new solutions to completely different markets from information convergence perspectives on two completely different markets, and we hope that more business solutions will emerge through knowledge management activities that converge various perspectives in the future.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.21 no.6
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• pp.115-131
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• 2022

Carbon dioxide (CO₂) emissions from the transportation sector in South Korea accounts for 16.5% of all CO₂ emissions, and road transportation accounts for 96.5% of this sector's emissions in South Korea. Hence, constant research is being carried out on methods to reduce CO₂ emissions from this sector. With the emerging use of smart crossings, attempts to monitor individual vehicles are increasing. Moreover, the potential commercial deployment of autonomous vehicles increases the possibility of obtaining individual vehicle data. As such, CO₂ emission research was conducted at five signalized intersections in the Gangnam District, Seoul, using data such as vehicle type, speed, acceleration, etc., obtained from image detectors located at each intersection. The collected data were then applied to the MOtor Vehicle Emission Simulator (MOVES)-Matrix model-which was developed to obtain second-by-second vehicle activity data and analyze daily CO₂ emissions from the studied intersections. After analyzing two large and three small intersections, the results indicated that 3.1 metric tons of CO₂ were emitted per day at each intersection. This study reveals a new possibility of analyzing CO₂ emissions using actual individual vehicle data using an improved analysis model. This study also emphasizes the importance of more accurate CO₂ emission analyses.

• Journal of the Korean Association of Geographic Information Studies
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• v.26 no.2
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• pp.42-54
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• 2023

The population is concentrated in the metropolitan areas in Korea, and low-density residential areas are transforming into high density residential areas through redevelopment to meet this demand. However, large-scale redevelopment in a short period of time has a negative impact on the urban climate, such as generating a heat island effect due to the reduction of urban green areas. In this study, the change in surface temperature from 2013 to 2022 in the redevelpment areas of Godeok-dong and Dunchon-dong, Gangdong-gu, Seoul, was analyzed using Landsat 8 satellite images. In the Godeok-dong area, the difference in surface temperature was analyzed for the target redevelopment area, forest area, mixed forest and urban area, and low density residential area. In the Dunchon-dong area, the difference in surface temperature was analyzed for the target redevelopment area, forest area, and low density residential area. The difference in surface temperature was analyzed through multiple regression analysis conducted yearly over the three different stages in redevelopment period. The results from the multiple regression analysis show that in both areas, the land surface temperature of target redevelopment area was higher than that of the forest area and lower than low density residential area. It can be seen that these results occurred because the low-density residential area in Godeok-dong and Dunchon-dong had a lower green area ratio and a higher building-to-land ratio than the target redevelopment area. The results of this study suggest that even if low-density residential areas are transforming into high-density areas, adjusting the management of green areas and building-to-land ratio can contribute to lessen urban heat island effect.