• Korean Business Review
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• v.19 no.2
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• pp.1-21
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• 2006

The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

• Journal of agriculture & life science
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• v.46 no.1
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• pp.189-194
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• 2012

Measurement of compositions and somatic cells in raw milk by chemical methods usually requires a lot of time, skilled labor and expensive analytical equipments. Recently, near-infrared reflectance spectroscopy (NIRS), which is a rapid, cost-effective and non-destructive technique, has been extensively used for safety and quality evaluation in the field of dairy products. However, less study has been performed to evaluate the effect of transmitted light on milk quality during NIRS analysis. Therefore, the objective of this study was to analyze the changes in milk quality using transmitted light. Raw milk samples collected from dairy farm from Siga prefecture in Japan were analyzed for fat, protein, lactose, solids not fat, total solids, milk urea and citric acid using the Milko scan 4000. Somatic cells in raw milk samples were counted by the Fossomatic 5000. Transmittance spectra of 50 ml raw milk samples were obtained by the Lax-Cute lighter in the 400 nm or less, 689 nm, 773 nm, 900 nm and 979 nm. As a result, milk fat as well as somatic cell count was increased by 2.6% and 9.0%, respectively. The other compositions were, however, changed within the relative error of the measurement. Further studies are needed to apply raw milk quality evaluation using the UV band by accumulating more samples and more data.

• Journal of the Korean Institute of Landscape Architecture
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• v.37 no.6
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• pp.66-72
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• 2010

Seoul City planned "Dreamland" to be in harmony with the huge woods and park. It is located in the life zone in the northern region of Seoul as part of an extensive park development plan that the municipal government has promoted. The space configuration technique of the aesthetics of "Empty" rather than "Full" gives the potentiality to cope with the uncertain changes in the city. Furthermore, the traditional element of the mountain landscape of Seoul was introduced and appropriated as the axis of the landscape for landscape configuration. In that configuration, the images of tree, sky, wind, water and soil are elegantly unfolded like a landscape painting. The purpose was to create a dominant landmark in the city landscape with the figures of Korean mountains and hills which were differentiated from architectural landmarks in the western cities by making nature, which was excluded from the urbanization plans up to now, an important subject for consideration. As a result, this study madethe space in a park including existing yards and streets in a city have the traditional hierarchy by applying the facility arrangement technique and elements extracted from Korean space types and traditional landscape concepts. Moreover, the North Seoul Dream Forest was designed by pursuing diversity and potentiality in the experience of space using a large open field in a city.

• Journal of Korean Library and Information Science Society
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• v.48 no.2
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• pp.121-158
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• 2017

The purpose of this study was to propose the developmental direction for small libraries based on a set of various situational analysis of small libraries in Seoul. By analyzing the operational status of the autonomous regions of different operating methods, we also pursued qualitative enhancement of small libraries by autonomous district by proposing optimized operation methods. As a consequence of the study, it was analyzed that the public and private libraries need to be distinguished in consideration of the characteristics of operation according to the operating entity rather than uniform budget support and guidance management. That is, the small libraries scattered throughout Seoul were founded by the principal of their establishment for the purpose of providing knowledge information and reading culture service within the public activity area. Therefore, if Seoul intervenes and manages under the current situation, where the libraries are operating independently in accordance with the purpose of establishment, regardless of whether they meet the user requirements or not in terms of quality or quantity, various problems may be caused. In this background, it seems appropriate to restrict the library management in line with relevant regulations.

• The Korean Journal of Applied Statistics
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• v.23 no.2
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• pp.219-234
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• 2010

In index investing according to KOSPI, we estimate Value at Risk(VaR) from the extreme losses of the daily returns which are obtained from KOSPI. To this end, we apply Block Maxima(BM) model which is one of the useful models in the extreme value theory. We also estimate the extremal index to consider the dependency in the occurrence of extreme losses. From the back-testing based on the failure rate method, we can see that the model is adaptable for the VaR estimation. We also compare this model with the GARCH model which is commonly used for the VaR estimation. Back-testing says that there is no meaningful difference between the two models if we assume that the conditional returns follow the t-distribution. However, the estimated VaR based on GARCH model is sensitive to the extreme losses occurred near the epoch of estimation, while that on BM model is not. Thus, estimating the VaR based on GARCH model is preferred for the short-term prediction. However, for the long-term prediction, BM model is better.

• Journal of the Korean Applied Science and Technology
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• v.31 no.4
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• pp.759-770
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• 2014

Pyeongtaek is one of the most dynamic and fastest growing cities in Korea. It is expected that Pyeongtaek will be fostered as one of the most technologically advanced cities with over one million residents in ten years, in transit from the current status of an urban and rural multi-functional city. As a consequence of the change, it is also anticipated to embrace problems related to environmental pollution. The current study investigates perceptions and attitudes of Pyeongtaek citizens towards the natural environment and the conservation of nature. A survey of the environmental perception was conducted with 700 people from the city. The data was analyzed by SPSS 12.0. Findings of the survey demonstrate that Pyeontaek citizens, overall, are interested in environmental issues; they also expect the city to be prosperous without nature destruction. Based upon the results, the study describes the current status of the areas which the citizens consider as most crucial; further, it makes practical suggestions for ways of conserving the environment for the future.

• Journal of the Korea Institute of Building Construction
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• v.21 no.4
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• pp.361-375
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• 2021

Seoul metropolitan government of South Korea has large population and facilities, and lots of building construction have been performed in urban area. Many safety accidents with causing lives and property damages occurred at construction sites in South Korea and Seoul. Thus, Korea government and Seoul have made efforts to secure the safety of construction sites. In this study, current law and measures by central department and Seoul were analyzed to find limitations and improvement points in construction safety management. Safety inspection results for construction sites in Seoul were investigated to demonstrate the main hazard work and safety risk, and interview surveys targeting safety managing persons were performed according to safety management, inspection, and education. Based on analytical results of current status on safety management, improvement measures were proposed for safety secure on construction safety in Seoul. The proposed measures include improvement of safety management systems, alleviation of safety blind spots according to construction size, strengthening efficiency of safety management, and autonomous safety engagement by construction sites centered.

• Asia Marketing Journal
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• v.9 no.3
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• pp.233-255
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• 2007

본 사례는 외환위기 및 대우 그룹 해체로 인해 존폐의 위기에 처했던 대우증권이 선도업체 위상을 탈환하기까지의 재건 과정에서 실행했던 마케팅 전략 및 영업활동을 분석하고 있다. 이를 통해 경영위기를 효과적으로 극복하고 새롭게 도약하기 위해 활용 가능한 마케팅 및 영업 전략의 일례를 소개하고자 한다. 끝으로 대우증권의 향후 마케팅 과제와 관련된 토의 주제가 제시된다. 국내 증권업계 선두주자였던 대우증권은 1999년 '대우 사태'로 인해 한때 업계 5위까지 추락하고 1조 2,000억원의 적자를 기록하였으며 신용등급은 투자부적격 단계인 CCC+까지 하락하는 등 위기를 맞이하게 되었다. 대우증권이 회생과 재도약을 위해 채택한 마케팅 전략은 '선택과 집중'이었다. 즉, 최대 수익원이자 경쟁력이 있는 사업 분야인 위탁매매(brokerage)에 역량을 우선 집중하여 안정적으로 수익 기반을 다진 뒤 이를 바탕으로 IB(Investment Bank)와 자산 관리(Wealth Management) 등 여타 분야에서의 역량도 점진적으로 강화하는 전략이다. 전략의 실행 방향은 높은 효율성 확보 및 자원의 확충을 통해 시장 지배력과 수익성을 창출하는 것이었다. 전략적 공감대, 오프라인 영업 강화, 현장 및 고객 중시를 위한 기업 자원의 확충 배치를 바탕으로 영업 프로세스, 영업 인프라, 영업 관리, 고객 서비스, 영업 문화의 혁신을 실행한 결과, 대우증권은 증권명가의 옛 명성과 위치를 성공적으로 탈환하게 되었다. 대우증권은 2004년 위탁매매 영업 부문에서 1위 위상을 되찾은 이래 전 사업 분야에서 성장을 지속하였다. 2006년 증권업종 시가총액 1위를 회복하는 등 각종 경영지표는 큰 폭으로 개선되었고, 신용등급은 AA-로 상향 조정되었다. 나아가 자본시장통합법 시대에 걸맞는 선도 글로벌 투자은행으로서 진화한다는 계획을 추진하고 있다.

• Korean Journal of Agricultural and Forest Meteorology
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• v.5 no.1
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• pp.18-23
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• 2003

This study was conducted to compare physiological responses of Pinus densiflora, Populus ${\times}$ tomentiglandulosa, Quercus acutissima and Eleutherococcus sessiliflorus exposed to SO$_2$, by measuring photosynthetic pigment contents and SOD activity. Four woody plants were exposed to relatively high SO$_2$ concentration (500 ppb, 800 ppb) for 8h day$^{-1}$ for 7 days in a chamber. Photosynthetic pigment contents in the leaves of four species decreased with increase of SO$_2$ concentration; also chlorophyll a, chlorophyll b and total carotenoid content were significantly different among tree species and treatments. The ratio of chlorophyll b to chlorophyll a of E. sessiliflorus and Q. acutissima increased for 500 ppb treatment but decreased at 800 ppb. This result showed that chlorophyll a was destroyed by 500 ppb SO$_2$ and chlorophyll b by 800 ppb SO$_2$. Therefore, the sensitivity of chlorophyll a to SO$_2$ may be higher than that of chlorophyll b. SOD activity differed significantly between species and treatments. SOD activity of E. sessiliflorus and Q. acutissima increased at 500 ppb but decreased at 800 ppb, but P. densiflora and P ${\times}$tomentiglandulosa maintained high SOD activity at both 500 ppb and 800 ppb. Based on the photosynthetic pigment contents and SOD activity in the leaves of four tree species, the tolerance of P. ${\times}$ tomentiglandulosa to SO$_2$ was the highest of four tree species.

• Journal of Korean Society of Forest Science
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• v.98 no.6
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• pp.740-747
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• 2009

We examined sapflow of two Populus species such as Populus alba ${\times}$ Populus glandulosa and Populus euramericana, grown under Swine wastewater treatment. Sapflow of Populus euramericana was 1.8 times higher than that of Populus alba ${\times}$ Populus glandulosa for 14 months. Sapflow of Populus euramericana and Populus alba${\times}$Populus glandulosa was 4,628L and 2,538L during this period, respectively. Positive relationship between sapflow density and solar radiation and temperature had been shown. Mean temperature, relative humidity and sapflow was strongly associated. There was a decreasing sapflow tendency of the two poplar species during the late October when the mean temperature was decreased. In addition, the data showed high relationship between sapflow and photosynthesis. Two poplar species showed dramatic decrease of sapflow since October.