• Korean Journal of Construction Engineering and Management
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• v.22 no.4
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• pp.20-28
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• 2021

The Domestic Construction Industry is in the process of changing from a one-sided production method centered on the contractor to a production method in which the order and the contractor can collaborate. Depending on the delivery method, the bid/success method, the contract method, and the degree of business involvement of the order may also vary. In this thesis, in order to introduce 'Construction Management at Risk' suitable for the domestic environment, domestic and foreign institutional analysis, bid process analysis, contract fulfillment and management analysis, post management analysis, and related laws and regulations for legalization In order to suggest a plan for the efficient operation of the system, a system and case analysis of domestic and international construction responsibility type construction project management was conducted. 'Construction Responsible Construction Project Management' defined in the Framework Act on the Construction Industry is divided into the main contract transfer contract, which is a service contract performing pre-con work, and the main contract, which is construction project management and construction contract. Therefore 'Construction Management at Risk' should be regarded as one of the ordering methods rather than a successful bid system, as in the case of overseas, and legalization as a bidding system equivalent to design/construction batch bid and technology proposal is necessary for introduction. In order to introduce 'Construction Management at Risk' suitable for the domestic environment, domestic and foreign institutional analysis, bidding process analysis, contract fulfillment and management analysis, and follow-up management analysis are conducted. A method for efficient operation was suggested so that it can be applied in the domestic market while maintaining the original merits of this system.

• The Journal of the Korea Contents Association
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• v.21 no.6
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• pp.588-597
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• 2021

In Korea, the standard for calculating the profit of a general insurance, which constitutes the loading in the premium, is not specified, and most of the non-life insurance companies reflect 2~5% of the premium as profit margin. Although the transparency of pricing is required due to the nature of insurance products, there are insufficient standards and empirical studies on the determination of insurance price factors in the domestic insurance industry. In this study, we propose a method of calculating the expected profit margin of general insurance. A way for calculating the expected profit margin of the general insurance is to reflect the shareholder demand on the capital that the insurance company should secure against the risk of loss due to the profit/loss volatility, as a ratio to the insurance premium. Shareholders should be compensated for the risks associated with their insurance operations, and the opportunity cost of these shareholders is to be reflected in premiums. In this study, we calculate the amount of capital that the company should accumulate to prepare insurance risk for each product, and insurance risk is defined as the volatility of insurance operating profit/loss. And insurance risk is calculated using stochastic simulation based on Dynamic Financial Analysis (DFA) methodology. Finally, we calculate the expected profit margins for 25 products and analyzed the difference between those and the profit ratio of domestic general insurance.

• Informatization Policy
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• v.28 no.4
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• pp.54-75
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• 2021

The right to data portability needs to be introduced to strengthen the self-control of data subjects and promote personal data use. However, the right to data portability constitutes a high risk of invasion of privacy of data subjects and may infringe on the property rights of data controllers, so careful and thorough design is warranted. The right to data portability can intensify the concentration and monopoly of personal data, result in problems of overseas transfer of personal data held by public institutions, and enrich only the profits of giant platforms by burdening the data subject with high transfer cost. By contrast, SMEs are more likely to endure a personal data deprivation. From the proposed amendment to the Personal Data Protection Act are raised various legal issues such as. i) Whether to include inferred/derived data, personal data held by public institutions, activity data, sensitive data, and personal data of third parties within the scope of data portability; ii) whether SMEs are included in the data porting organization; iii) whether to exclude SMEs or large platforms from the scope of the data receiving organization; iv) Whether to allow the right to transmit to other data controllers, v) Whether to allow the overseas transfer of personal data held by public institutions, vi) How to safely exercise the right to data portability, vii) the scope of responsibility and immunity of a data porting organization, etc. The purpose of this paper is to propose the direction for legislative action based on various legal issues related to data portability.

• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Resources Recycling
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• v.31 no.3
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• pp.40-52
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• 2022

This study analyzed the amount of carbon dioxide reduction and economic benefits of detailed processes of CO₂ 6,000 tons plant facilities with mineral carbonation technology using carbon dioxide and coal materials emitted from domestic circulating fluidized bed combustion power plants. Coal ash reacted with carbon dioxide through carbon mineralization facilities is produced as a complex carbonate and used as a construction material, accompanied by a greenhouse gas reduction. In addition, it is possible to generate profits from the sales of complex carbonates and carbon credits produced in the process. The actual carbon dioxide reduction per ton of complex carbonate production was calculated as 45.8 kgCO₂eq, and the annual carbon dioxide reduction was calculated as 805.3 tonCO₂, and the benefit-cost ratio (B/C Ratio) is 1.04, the internal rate return (IRR) is 10.65 % and the net present value (NPV) is KRW 24,713,465 won, which is considered economical. Carbon mineralization technology is one of the best solutions to reduce carbon dioxide considering future carbon dioxide reduction and economic potential.

• Journal of Korea Entertainment Industry Association
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• v.13 no.1
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• pp.111-119
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• 2019

The purpose of study was to evaluate the economic evaluation of Chuncheon curling stadium. In oder to estimate economic evaluation, benefit/cost ratio, net present value and internal rate of return were used. Additionally, in order to investigate the socio-economic spread effect, literature review and input-output analysis were used. The results of study were as follows. First, as a result of analyzing the demand for curling stadiums in Chuncheon, it was believed that the construction of the stadium will attract athletes from the Chuncheon region as well as athletes from Seoul, Incheon, Gyeonggi Province and North Chungcheong Province. Second, economic validity analysis showed that the initial investment did not make sense, but the players' training and competitions and the advantages of the potential experience of curling events for citizens in nearby areas, including Chuncheon, make the construction and operation reasonable. Third, as a result of the review of the social and policy validity of the curling stadium, the project to build a curling stadium in Chuncheon was secured with a policy validity as a public sports facility necessary for both professional and living athletes. Finally, the analysis of socio-economic spread effect of curling stadiums had shown that it would have a positive effect on the level of satisfaction of the general public as well as the discovery of elite athletes.

• Journal of Practical Agriculture & Fisheries Research
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• v.15 no.1
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• pp.75-84
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• 2013

The management system and profitability were compared for the commercial orchards in the apple producing districts from April to October, 2011. The present study reasonably graded a large fruit as a fruit of heavier than 300g for 'Fuji' and 330g for 'Hongro' apples. As comparing cropping density and yield efficiency, 'Fuji' apples showed 3.28 fruits per TCA of crop density and 0.96 kg per TCA of yield efficiency and 'Hongro' demonstrated 4.04 fruits and 1.01 kg. With the application of the results above, the orchard management systems was classified into 3 classes as the orchard for large-size fruits, medium-size fruits, and combined size fruits. The increase of cropping density made the increase of fruit yield with medium-size fruits in unit area but brought about the decrease of large size fruits. The difference in fruit size failed to make significant differences in fruit characteristics. The orchard management system for producing medium size fruits performed decrease in input cost and improved the profitability in orchard management.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.7 no.6
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• pp.701-708
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• 2017

The construction cost is estimated based on the drawings at the design stage and constructor will find efficient construction methods for budgeting and budgeting appropriate to the budget. Accurate quantity estimation and budgeting are critical to determining whether the project is profitable or not. However, since this process is mostly performed depending on manpower or 2D drawings, errors are likely to occur and The BIM(Build Information Modeling) program, which can be automated, is very expensive and difficult to apply in the field. In this study, 3D architectural modeling was performed using SketchUp which is a 3D modeling software and suggest a methodology for Quantity Estimation. As a result, 3D modeling was performed effectively using 2D drawings of buildings. Based on the modeling results, it was possible to calculate the difference of the quantity estimation by 2D drawing and 3D modeling. The research suggests that the 3D modeling using the SketchUp and the calculation of the quantity can prevent the error of the conventional 2D calculation method. If the applicability of the research method is verified through continuous research, it will contribute to increase the efficiency of architectural modeling and quantity Estimation work.

• 한국노년학
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• v.31 no.2
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• pp.371-380
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• 2011

This study was to address changes on hospital-based home care utilization after long-term care insurance(LTCI) was launched. National electronic data information(EDI) on hospital-based home care from Health Insurance Review Agency in 2007.7~2008.6(prior to LTCI) and in 2009(posterior to LTCI) was analyzed. After the launch of long-term care insurance, 40 hospital-based home health care agencies(HHCA) were diminished and regions not having any HHCA were increased from 53% to 59%. Hospital-based home care utilization was decreased in the elderly(clients 13.4%, visits 20.9%) as well as non-elderly(clients 3.5%, visits 3.9%). It is presumed that diminished HHCAs result in decreased accessibility to hospital-based home health care for non-elderly. The clients, visits, and reimbursed cost per agency were not changed. It is presumed that small agencies were closed already. The total reimbursed cost per agency in 2009 was 121,850,000 won. Results suggest that the government has to give support to open more HHCA to increase the accessibility for non-elderly. Also, hospital-based home care services utilization has to be monitoring regularly.

• Information Systems Review
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• v.19 no.3
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• pp.1-21
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• 2017

The Internet of Things (IoT) analysis aims to verify the technical characteristics, performance expectations, and adoption intentions of IoT. This work refers to IoT data from foreign and domestic publications and websites as well as aims to benefit related organizations by referring to reports from agencies. The literature review summarizes the relevant theories and background of the unified theory of acceptance and use of technology. The SPSS 22.0 software and structural equation models (smart PLS 2.0) are used in the data analysis. Technical statistics analysis, reliability analysis, validity analysis, structural equation models, and statistical methods are employed to test the research hypotheses, that is, the technical characteristics of IoT will have positive effects on its performance expectations. This study introduces the characteristics and expected performance of IoT to present relevant IoT guidelines for companies that aim to adopt such technology.