• Journal of the Korean Society of Industry Convergence
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• v.26 no.6_3
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• pp.1215-1221
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• 2023

According to the study and experiments performed on the Improvement of Maintaining Temperature of Aviation Dangerous Goods, a conclusion was drawn that clear technical guidelines should be established from the design and assembly stage of temperature-controlled packaging, taking into account actual transportation environment. In particular, profiles consisting of only two types of summer and winter are difficult to adjust flexibly in transportation process with severe weather and temperature changes such as spring and fall. To this end, there is a need to establish a compromise profile configuration for summer and winter. It was also found that the condition of the refrigerant, temperature control, and the speed of the packaging operation have a significant impact on maintaining constant temperature. Therefore, all packing operations need to be completed within a short period of time in the environment close to the target temperature. The current packing instructions provided by packaging manufacturers do not provide precise instructions on post-conditioning, but the experiments in this study confirmed that post-conditioning is very important for maintaining the target temperature, so it is necessary to provide precise legal packing technical instructions.

• The Journal of the Korea Contents Association
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• v.12 no.6
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• pp.142-150
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• 2012

The development of technology in traditional media is affecting a variety of ways. In particular, the influence of digital images, the animation turned to a realistic 3D animation. With the release of realistic 3D animation , Robert Zemeckis received much attention but the audience did not like the animation of this style gradually. Robert Zemeckis gave up 3D animation after that drew attention for having a huge production budget while failing at a record-setting proportion in the American box-office. A digital actor in realistic 3D animation looks like real but the audience know that it is not real and they know that realistic 3D animations and live-action movies are different. So the audience will experience an emotional conflict like confusion, hesitation. The visual completion in realistic 3D animation is due to the development of technology and technology must develop to connect the audience acceptance and movie.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.19-24
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• 2007

Due to the decreasing of Korean Construction market situation, recently a lot of medium & small size contractors, engineering firms and consulting firms are extending their business area to overseas market. To compare with 80${\sim}$90's situation at that time only Contractor provide service to overseas but in recent, there are number of Design, CM/PM and other consulting services which provide service to overseas. With this figures, the number of nation also increased from middle east and South east asian area to central asia and african nations and among them Kazakhstan has became as new market for the construction industry based on it oil money and up stream of real estimate market. Based on this fact, we will explain one of our recent project case for PM service in Almaty, Kazakhstan to show others who have interest to do business in their.

• KIPS Transactions on Software and Data Engineering
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• v.11 no.9
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• pp.355-362
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• 2022

Smart Farm, which combines information and communication technologies with agriculture is moving from simple monitoring of the growth environment toward discovering the optimal environment for crop growth and in the form of self-regulating agriculture. To this end, it is important to collect related data, but it is more important for farmers with cultivation know-how to analyze the collected data from various perspectives and derive useful information for regulating the crop growth environment. In this study, we developed a web service that allows farmers who want to obtain necessary information with data related to crop growth to easily analyze data. Web-based data analysis serivice developed uses R language for data analysis and Express web application framework for Node.js. As a result of applying the developed data analysis service together with the growth environment monitoring system in operation, we could perform data analysis what we want just by uploading a CSV file or by entering raw data directly. We confirmed that a service provider could provid various data analysis services easily and could add a new data analysis service by newly adding R script.

• Korea Trade Review
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• v.41 no.3
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• pp.109-133
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• 2016

Major nations undergone grand national strategy regarding Eurasia such as China's One Belt and One Road Strategy and Korea's Eurasia Initiative owing to Eurasia's regional importance. Korea's Eurasia Initiative aims to make one continental, creative continental, peaceful continental with intra-Eurasian nations as grand national strategy is based on creative economy, undertaken by President Park's Government for the future of Eurasia after the Northeast Asian logistics hub strategy. Eurasia Initiative includes logistics network project as an important one which consists of Eurasia Friendly Express, Rajin-Hassan logistics project, the Arctic Ocean route project and Rail transport network project. The success of Eurasia Initiative depends on North Korea. The purpose of this paper is to contribute to the improvement of prompt logistics network by networking main rail transport and other transports such as inland waterway transport and air transport by studying the current situation of Eurasia Express project, including rail transport network and the efficient methods of Eurasia logistics. The efficient methods of rail transport network under the Eurasia initiative are construction of multimodal logistics network connected with rail, international cooperation for logistics standardization in Eurasia, Eurasia nations' subscription of logistics-related conventions and projects performance based on these conventions, etc.

• Journal of the Economic Geographical Society of Korea
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• v.27 no.1
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• pp.53-73
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• 2024

While global production supply chains are expected to shift toward friendly or allied countries, pandemic-shoring such as nearshoring and friendshoring, due to increased protectionism and the reorganization of regional value chains in the wake of the global pandemic, the study found that economic rather than political factors are still at play in consumer supply chains. In the case of Chinese e-commerce market (C-commerce), the study attributes the rapid growth of the market to (1) related regulatory relaxations introduced to stimulate consumption after the end of COVID-19, (2) an increasing pattern of wanting to consume more for a limited income and (3) unconventional business activities to increase their share of the global consumption market. Through these phenomena, the production-consumption network is likely to develop into a more fragmented form, and the consumption network in particular is expected to become more fragmented, influenced by the digital technology war, a phenomenon of re-globalization.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.