• Journal of Convergence Society for SMB
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• v.3 no.2
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• pp.1-8
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• 2013

This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.

• Journal of Advanced Navigation Technology
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• v.14 no.6
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• pp.890-899
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• 2010

The sport industry has been continuing to grow in the past few decades in the U.S., and it presents significant opportunities for the practitioners to increase the number of patrons. To convert this opportunity to optimum benefits for a sport organization, one of the most significant challenges for the practitioners would be promoting sport attendance and repatronage. So far, many studies have tried to identify variables that affect the level of sports attendance. However, many of these variables are rather uncontrollable due to the nature of the sports and contingencies that are derived from many areas of uncertainties. Thus, to acquire competitive advantage and profit maximization, it would be essential for the managers to focus on understanding controllable elements. This study found that many controllable variables that influence sports attendance coincide with the servicescape elements which have been widely used in the hospitality industry since 1992. In the light of the conceptual framework of servicescape, this study also attempted to isolate the controllable variables that can be utilized to increase the sports attendance. This study presents its significance not only in extending the application of servicescape concept to the sport industry, but also in providing suggestions for future empirical studies that would further identify these variables, gauge the relationship between those variables, and assess its impact on the sports attendance.

• Proceedings of the Korea Water Resources Association Conference
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• 2019.05a
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• pp.203-203
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• 2019

도시화로 인한 불투수면의 증가는 물순환 왜곡, 비점오염원 발생 및 수생태계 건상성 훼손 등을 야기시키며, 이를 해결하기 위하여 다양한 LID 기법을 적용하고 있다. 일반적으로 LID 내 적용 되는 여재들은 무기성여재로 중량이 크고 미세공극의 부재로 물리화학적 및 생물학적 저감기능이 제한적이다. 따라서 본 연구에서는 중량성이 낮은 생물폐자원을 선정하여 LID 시설 적용성평가를 수행하고자 한다. 생물폐자원은 발생량, 경량성 및 용이성을 고려하여 꼬막껍질(CS)과 호두껍질(WS)을 선정하였다. 생물폐자원의 산화부식을 고려하여 무기성 여재인 화산석과 혼합하여 Bioretention 시설에 적용하였으며, 여재 혼합비율에 따라 총 3가지의 Case 로 구성하였다. 식생은 구절초와 꽃댕강나무를 식재하였으며, 여재의 물리적 특성 분석을 위하여 적용 전과 후의 SEM(Scanning Electronic Microscope)을 수행하였다. 모니터링은 도로퇴적물 100g과 물 110L를 제조하여 인공강우유출수를 이용하여 수행하였으며, $0.0003{\sim}0.007m^3/sec$의 유속으로 주입하였다. 시설의 유입 및 유출부에서 유량 측정 및 수질 시료를 채취하였으며, 채취된 시료는 수질오염공정 시험법에 준하여 입자상 물질, 유기물, 영양물질 및 중금속 등을 분석하였다. Bioretention 시설의 모니터링 결과를 이용하여 물수지 및 TSS 저감 효율을 산정하였으며. 물수지 분석결과 시설의 저류율은 Case 1(soil) > Case 3(WS+RV) > Case 2(CS+RV) 순으로 나타났다. 시설 내 공극률이 가장 낮았던 Case 1에서 저류율이 약 55%로 가장 높게 것으로 분석되었다. Case 3(WS+RV)은 Case 2(WS+RV)와 시설 내 공극률이 유사함에도 불구하고 저류율이 약 10% 높은 것으로 분석되었다. 오염물질 저감효율 분석 결과, TSS와 TP의 제거효율은 모든 Case에서 약 75% 이상으로 높게 나타났으며, COD의 경우 모래를 적용한 Case 1에 비해 생물폐자원인 꼬막껍질과 호두껍질을 적용한 Case에서 약 1.3배 이상 높게 나타났다. 호두껍질과 꼬막껍질의 SEM 분석 결과 표면에 다공성이 형성되어 있는 것으로 조사되었다. 이는 여과 및 저류기작으로 인한 물순환 효과증대와 다공성과 돌기사이로 인한 입자상의 물질 여과 및 흡착으로 인하여 오염물질의 제거효율이 증대 된 것으로 평가된다. LID시설 내 생물폐자원과 무기성여재를 적절히 배합하여 복합여재로 조성할 경우 침하현상을 방지할 뿐만 아니라 저류 및 침투기능 향상과 미생물의 서식환경을 제공하기에 물순환 회복 및 비점오염물질 저감에 기여할 것으로 평가된다.

• 한국사회정책
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• v.25 no.4
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• pp.71-104
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• 2018

This paper adopts a distributive performance process model of in-work poverty based on labor markets, households, and welfare states and analyzes the 4-11 waves of the Korean Welfare Panel Study during 2008-15. Previous studies on in-work poverty have focused on the definitions and concepts of in-work poverty by analyzing employment and unemployment persistence and repetition dynamics, but rarely paid attention to institutional distributive performance. In this regard, this study preforms a stepwise analysis of labor markets, households, and welfare states as a process of income generation in labor markets, satisfaction of welfare needs and income pooling at households, and deduction of social security contribution and income tax as well as receipt of public transfer income at welfare states. Results of empirical analysis show that in-work poverty had been on increase during 2008-11, followed by a decrease between 2012-15. At labor market stages, full time status had the most prominent impact on in-work poverty process, while status by employment and contract type have generated a huge variation as well. At household stages, household work intensity and number of earners contributed to reduction of in-work poverty, but the relations did not seen to be straightforward. However, welfare state played little role in lifting employees out of in-work poverty. In terms of institutional distributive process, in-work poverty was prevalent in either household-welfare state stage or labor market-household-welfare stage. Non-vulnerable group in terms of in-risk poverty was around 80% of the sample during the period of analysis, the size of which has remained constant.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.2
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• pp.190-199
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• 2019

This study was conducted to expand the distribution of new technology efficiently by analyzing the structure relationship based on the innovation resistance model and partial least square structural equation model (PLS-SEM). This study selected innovative propensity, relative advantage, compatibility, complexity, trialability, risk, and extension service consisting of educational, technical, and funding services as factors affecting innovation resistance. This study constructed a questionnaire that measured 11 factors including acceptance intention of new technology using 33 indicators. Data was from April to October, 2017, targeting 180 farmers who did not join in projects to spread new technologies of the Rural Development Administration. Results showed the factors positively and significantly affecting innovation resistance include complexity and risk. Innovative propensity did not have any effect on innovation resistance. However, it positively affected acceptance intention of new technology. The service of the extension organizations had a negative effect on innovation resistance, but did not affect acceptance intention of new technology. This study suggests that extension services should promote activities such as education, consulting, publicity and pilot projects related with new technologies in order to minimize the antipathy toward new agricultural technologies.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.163-176
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• 2019

The purpose of this study is to examine the impact of PM consultant leadership competence on consulting repurchase intention and the impact of SME CEO participation on consulting repurchase intention. The validity of the measurement model was secured through CFA (Confirmative Factor Analysis) for the questionnaire data, and consistency was secured through the same method convenience, and significant results were obtained. In other words, not only the ability of PM consultant in repurchase of consulting is important, but also confirms that repurchase intention differs according to the participation of manager. Therefore, the performance that manager feels depends on the degree of manager's interest in repurchase and plays an important role in repurchase. As a result, it is important for PM to report to manager and / or make the manager participate in consulting process so that manager can be interested. In this study, it is difficult to generalize the relationship between PM's leadership role and manager's involvement in the repurchase intention. However, it is meaningful that PM's competence as well as management's participation are very important, and that this study figured out which drection PM's leadership should focus on. The purpose of this study is to investigate the effect of the variables on the repurchase intention.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.1
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• pp.1-15
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• 2019

The purpose of this study is to analyze the relationship between entrepreneurship and entrepreneurial intention. This relationship has been conceptually addressed in many previous studies and has been empirically tested. However, this study is different from the previous studies in the following four points. First, we measured entrepreneurial intention by manipulating launching a start-up as a relative concept for employment, which is consistent with the conceptual definition of entrepreneurial intention (i.e. entrepreneurial decision making in the process of career choice). Second, it is distinguished from previous researches in that it uses the question of preference for "action" with regard to job choice. Third, we expanded the opportunity for discussion using the youth panel data of the Korea Employment Information Service. Fourth, the altruistic purpose is included in the category of entrepreneurship. Empirical results showed that intentions of entrepreneurship were stronger when the need for achievement was intense, internal control tendency was intended, risk-taking propensity was sturdy, and autonomous tendency was high. However, innovation and aggressiveness are not statistically related to entrepreneurial intention. On the other hand, the altruistic tendency was found to have a negative correlation with entrepreneurial intention. The results of this study can provide meaningful implications for both private sector investors and government policy makers.

• Korean Journal of Play Therapy
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• v.21 no.4
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• pp.491-507
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• 2018

The purpose of this study is to validate the Play Participation Attitude Scale for parents of preschoolers, which was developed by the Delphi survey. 447 parents of 9 daycare centers in Seoul and Incheon were recruited for this study and, finally, data from 339 parents were used to perform exploratory factor analysis, confirmatory factor analysis, correlation analysis, multiple regression analysis, and reliability analysis. The results of the study are as follows. First, factor analyses revealed that the global fit of the sensitively play (7 items), responsively play (6 items), and delightfully play(7 items) three-factor model was good. Second, the internal consistency of the Play Participation Attitude Scale was good. Third, there was a statistically significant positive correlation between the current scale and the parents' playfulness scale, indicating concurrent validity. Finally, higher scores of the Play Participation Attitude Scale and its three factors significantly predicted lower scores of parenting stress and higher scores of the preschoolers' self-control ability. These findings revealed that this new measure to be both valid and reliable and specifically suggests what kind of attitude is appropriate for parents to adopt when participating in preschoolers' play.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.3
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• pp.227-233
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• 2021

To obtain a fruitful outcome in intellectual property (IP) education in colleges, it is essential to identify the affecting factors. The relationships between the factors were to be analyzed as a structural equation model. The IP education achievement was measured by the IP total score. The students' characteristics (input factor) were measured by defining the characteristics, parents' expectations, and IP interest. The characteristics after highschool (process factor) were observed as college satisfaction and learning attitude. Students with excellent defining characteristics have not only high college satisfaction but also an excellent learning attitude, so they have a high IP total score. Using indirect effects analysis, the path through which the defining characteristics indirectly affects the IP total score through college satisfaction and learning attitude was identified. This is consistent with the prediction that self-directed students will have high participation in IP classes and achieve excellent results. The IP interest was found to have no significant effect on the IP total score. This contradicts the belief that students with high IP interest will actively participate in IP classes and earn high scores, which is because it overlooks the possibility that participation in IP activities in high school is semi-forced.

• 한국노년학
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• v.32 no.3
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• pp.715-727
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• 2012

This study measured the quality of Elderly Day Care Services by surveying service users; data were analyzed to see the causality between quality of services, customary satisfaction, referral intention, and repurchasing intention, and to find out the mediating effect of customary satisfaction. The quality of Day Care Services has been measured based on the SERVQUAL model, and structural equation model has been used to observe the causal connection between the five factors, tangibles, reliability, responsiveness, assurance and empathy, and customary satisfaction, referral intention, and repurchasing intention. The following is the main result from the causal effect model affecting the customary satisfaction and repurchasing intention by five quality factors of the service quality. First, it was shown that tangibles and responsiveness, as quality factors, directly affected the customary satisfaction, and reliability, credibility, and empathy did not. Second, it was shown that tangibles, reliability, responsiveness and empathy, quality factors, did not directly affected the referral intention and the repurchasing intention. But the effect of service quality on referral and repurchasing intention was mediated by customer satisfaction. Third, it is shown that customary satisfaction directly affected the referral intention and the repurchasing intention.