• Title/Summary/Keyword: 촉진효과

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An Estimation of the Corporate Income Tax Reduced from a Tax Support Scheme for Companies of Persons with Disabilities and Its Implication (장애인기업 세제지원 필요성과 세수감 추계의 함의)

  • Lim, Byung-In;Kim, Sung-Tai;Seo, Hye-Rim
    • Journal of Convergence for Information Technology
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    • v.11 no.11
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    • pp.345-352
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    • 2021
  • This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.

The Effects of Online User Instruction on Information Literacy Ability: Suggestions for COVID-19 Era (코로나 시대의 온라인 도서관 이용교육이 정보활용능력에 미치는 영향)

  • Park, Yeon Kyeong;Yi, Yong Jeong
    • Journal of Korean Library and Information Science Society
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    • v.52 no.3
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    • pp.267-285
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    • 2021
  • Due to COVID-19, user instruction programs could not be conducted face-to-face, and the sessions have been moved online. The present study attempted to investigate how online user instruction influences the information literacy ability of college students. The study randomly selected college students (N=50) who completed online user instruction sessions and college college students (N=50) who did not complete them among freshment who went to to college in 2020 to measure their information literacy abilities. For this study, a tool for measuring information literacy abilities was developed by referring to several previous studies. The measurement results were analyzed by the independent samples t-test, and significant differences were found between students who completed online user instruction sessions and those who did not. The findings of the study have confirmed that it is effective in enhancing library users' information literacy abilities to provide user instruction online under the COVID-19 situation, and even in post-COVID 19 times, which helps them appropriately utilize the characteristics of digital libraries. The information literacy measurement tool used in the present study was developed to evaluate online information literacy, and thus contributed to the extension of the literature of digital information literacy and user instruction. The present study provided practical implications for how academic libraries will promote information services to cope with environmental changes in which contact-free (untact) services are obliged.

A Study on Anti-oxidant and Anti-wrinkle Effect of Supercritical Fluid Extraction of Black Carrot as a Functional Cosmetic Material (기능성화장품소재로서 자색당근 초임계추출물의 항산화 및 항주름 효능 연구)

  • Kim, Ji-Su;Lee, Ji-An
    • Journal of Convergence for Information Technology
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    • v.11 no.12
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    • pp.236-243
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    • 2021
  • The aim of this study was to evaluate the anti-oxidant and anti-wrinkle effect of the black carrot(BC) extracted by supercritical dioxide(SC-CO2). DPPH/ABTS radical scavenging and total polyphenol contents were measured to investigate the anti-oxidant activity of the BC supercritical extract. Collagen production and MMP-1 expression were assessed in normal human dermal fibroblasts(NHDF) for anti-wrinkle activity, The black carrot extract showed the highest total phenolic content(9.037±1.123 mg GAE/g extract) and the best antioxidant properties as shown by DPPH and ABTS assay. The supercritical fluid extracts of black carrot exhibited low toxicity to NHDF cells. In addition, the supercritical fluid extracts showed MMP-1 inhibition and type I pro-collagen synthesis inducing activities in a dose-dependent manner, respectively. Therefore, these results suggest that the black carrot is a potential source of high anti-oxidative, solvent-free and anti-aging material with promising applications in cosmetic, food, and beauty-food industries.

The Study on the Factors Affecting the Effectiveness of Low-Income Asset Program: Focusing on the Hope Kiwoom Account Program (소득층 자산형성지원 사업 효과성에 영향을 미치는 요인에 관한 연구: 희망키움통장I사업을 중심으로)

  • Seo, Kwang Guk
    • 한국사회정책
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    • v.25 no.1
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    • pp.259-286
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    • 2018
  • The purpose of this study is to examine which factors decide welfare exit in the hope building account program that targets low-income families. This study used the matched DB of hope ribbon program and hope building account program which is collected by central self-sufficiency foundation. As a result, the significant factors in welfare exit are main income, health(illness), licensed possession of status, education, marital status, employment and entrepreneurship, in-kind support, professional case management service, and social service. In particular, the participants who received proper social services and case management services in the program have more possibility of welfare exit than the participants who did not. It have implications in that the study found the success factors by connecting hope ribbon program and the hope building account program which has been introduced since 2010 and enlarge the scope of the performance analysis of the hope building account program. In addition, this study provides the suggestions to improve anty-poverty policy and system in the direction of providing work incentives and facilitating welfare exit and securing continuity of the hope building account program and the hope ribbon program. Specifically, this paper can be utilized as objective data in establishing a expansion of the hope building account program and suggesting the important issue for the case management in the filed.

Effect of Blood Donation on the Donor's Hemorheological Properties (헌혈이 헌혈자의 혈유변학적 지표에 미치는 영향)

  • Lee, Byoung Kwon
    • The Korean Journal of Blood Transfusion
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    • v.29 no.3
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    • pp.229-239
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    • 2018
  • The circulatory system is closely related to the inter-relationship between the anatomy of the heart and blood vessels, and the fluid dynamic properties of blood. The physical properties of blood, which affect blood flow, are called hemorheologic factors. Hemorheologic factors, such as blood viscosity and erythrocyte aggregation, are influenced mainly by hematocrit. A higher hematocrit level results in an increase in blood viscosity, erythrocyte aggregation, which impedes the circulation itself, and tissue oxygenation. An excess of serum ferritin causes injury to vascular endothelial cells and erythrocytes via oxygen free radicals. In addition, an excess of blood can aggravatee the adverse effects of the hemorheologic parameters and induce atherogenesis, microcirculatory disturbances, and major cardiovascular events. A preventive and therapeutic approach with a phlebotomy or blood donation has been stimulated by the knowledge that blood loss, such as regular donations, is associated with significant decreases in key hemorheologic variables, including blood viscosity, erythrocyte aggregation, hematocrit, and fibrinogen. Major cardiovascular events have been improved in regular blood donors by improving blood flow and microcirculation by decreasing the level of oxidative stress, improving the hemorheologic parameters, and reducing the serum ferritin level. Confirmation of the positive preventive and therapeutic effects of blood donations on cardiovascular disease by a well-designed and well-controlled Cohort study may be good news to patients with cardiovascular disease or at risk of these diseases, as well as patients who require a transfusion.

The effects of creative teaching technique applied to nursing major curriculum on critical thinking disposition, problem solving process, and self leadership (간호학 전공교과목에 적용한 창의적 교수법이 비판적 사고성향, 문제해결과정, 셀프리더십에 미치는 효과)

  • Kum, Ran;Seo, Im Sun;Kim, Tae Hee;Hahn, Suk Won;Kim, Min Suk
    • Journal of the Korea Convergence Society
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    • v.10 no.3
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    • pp.373-382
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    • 2019
  • This study was performed to investigate the effects of creative teaching technique(CTT) on critical thinking disposition(CTD), problem solving process(PSP), and self-leadership(SL) in 5 majors of first to third grades in a college nursing department. CTT was developed to promote memory and practical ability. The study was conducted from August 1 to December 31 in 2017, and the survey was performed before and after applying the CTT. As a result, there was no difference in CTD, PSP, and SL in the first graders whom applied various teaching techniques to one subject. But CTD was 6.8point(p<0.001), PSP was 7.5~7.9point(p<0.001) and SL was 2.9~3.3point(p<0.001) improved in the second and third grades whom applied similar teaching techniques in two subjects. In order to improve the students' core competency, it is more effective for students to apply one or two methods repeatedly in several subjects than to apply various methods to one subject. Since the CTT was more effective in the group that selected the major depending on aptitude and interest, it is necessary to develop various teaching and learning strategies to enhance the interest in nursing major.

The Structural Relationships among Undergraduates' Individual Characteristics, Startup Education, Startup-Relevant Knowledge and the Entrepreneurial Intentions (대학생들의 개인특성, 창업교육, 창업관련지식 및 창업의지간의 구조적 관계 분석)

  • Jung, Yu Sun;Jung, Hwa Young
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.6
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    • pp.75-87
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    • 2018
  • This study is to identify the structural relationships among undergraduates' individual characteristics(need for achievement, risk-taking propensity), startup education, startup-relevant knowledge and the entrepreneurial intentions. The mediating variables examined were startup education and startup-relevant knowledge. In results, the higher need for achievement the undergraduates get, as the individual characteristics of college students, the more active the entrepreneurial education is to receive. Students with a risk-taking propensity have a positive influence on their knowledge of entrepreneurship and expect to acquire any knowledge of entrepreneurship even if they are not actively receiving entrepreneurial education. However, risk-taking propensity showed that entrepreneurship education and need for achievement had no effect on entrepreneurial knowledge. On the other hand, entrepreneurship education itself shows that it can be a driving force to promote entrepreneurship. In addition, since entrepreneurship education positively affects the entrepreneurial will with the knowledge of entrepreneurship as a parameter, it is necessary for the students to increase entrepreneurial will by getting entrepreneurship education and improving the knowledge about entrepreneurship. In order to do this, the school should formalize regular business start-up education and acquire business startup-relevant knowledge. Therefore, although the individual characteristics of college students influence the will to start a business, it is necessary to find out the will and opportunity of the startup by implementing and acquiring the startup education and startup-relevant knowledge. In this study, some of the universities in the specific area have been studying on the startup education. However, the future study should be conducted on the schools that have startup education nationwide.

Effects of Advanced Oxidation of Penicillin on Biotoxicity, Biodegradability and Subsequent Biological Treatment (고도산화공정 처리가 페니실린의 생독성, 생분해도 및 생물학적 분해에 미치는 영향)

  • Luu, Huyen Trang;Minh, Dang Nhat;Lee, Kisay
    • Applied Chemistry for Engineering
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    • v.29 no.6
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    • pp.690-695
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    • 2018
  • Advanced oxidation processes (AOPs) composed of O3 and UV were applied to degrade penicillin (PEN). The degradation efficiency was evaluated in terms of changes in the absorbance (ABS) and total organic carbon (TOC). The combination of $O_3/H_2O_2/UV$ and $O_3/UV$ showed the best performance for the reduction of ABS (100% for 9 min) and TOC (70% for 60 min) values, although the mineralization was uncompleted under the experimental condition in this study. The change in biotoxicy was monitored with Escherichia coli susceptibility and Vibrio fischeri biofluorescence. The E. coli susceptibility was eliminated completely for 9 min by $O_3/UV$, and the toxicity to V. fischeri biofluorescence was 57% reduced by $O_3/H_2O_2/UV$. For the ultimate treatment of PEN, it is suggested that an AOP using $O_3/UV$ is followed by biological treatment, utilizing the enhanced biodegradability by the AOP. During 30 min of $O_3/UV$ treatment, the $BOD_5/COD$ ratio as an indication of biodegradability showed about 4-fold increment, compared to that of using a non-treated sample. TOC removal rate for AOP-pretreated PEN wastewater increased 55% compared to that of using the non-pretreated one through an aerobic biological treatment by Pseudomonas putida for artificial wastewater containing 20 mg/L of PEN. In conclusion, $O_3/UV$ process is recommended as a pretreatment step prior to an aerobic biological process to improve the ultimate degradation of penicillin.

A Study on the Factors Affecting Organizational Innovation Behavior of SMEs: Focused on the Moderate Effect of Work Experience and Rank (중소기업의 혁신행동에 영향을 미치는 요인에 관한 연구: 근무경력과 직급의 조절효과를 중심으로)

  • Kim, In Kwon;Kang, Shin Kee
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.4
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    • pp.75-89
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    • 2019
  • In the case of SMEs, entrepreneurship that organizes only core functions with the minimum number of people is increasing, and a responsibility management system focusing on core functions is emphasized, so that the interest in innovation behavior and survival strategy of enterprises is getting bigger. However, in the case of SMEs, it is not easy to pursue continuous innovation due to lack of capital and lack of professional manpower. The purpose of this study is to investigate the effect of SME on innovation behavior by selecting exploratory study and literature study for SMEs. The data for this study were 545 out of the total 600 copies distributed to employees in SMEs. The data were analyzed using SPSS 21.0 and amos18.0. First, product diversification, strategy formulation, and R & D have a significant effect on innovation behavior, and market diversification has no effect on innovation behavior. Second, working variables such as product diversification, market diversification, strategy formulation, and R & D do not control the influence of innovative behavior on innovation behavior. Third, the rank variable, which is the controlling variable, controls the magnitude of the effect of product diversification, market diversification, strategy formulation, and R & D on innovation behavior. As a result, corporate managers should lead the organization in order to promote product diversification, market diversification strategy, R & D and innovation activities. After discussing the conclusions and implications of this study, this study presented the direction of the research for the follow-up study.

An Empirical Study on the Relationship between the Capabilities and Sales Growth of Research-based Spin-off Companies (연구소기업의 역량과 매출성장 간의 관계에 관한 실증연구)

  • Ki, Inyoung;Lee, Sunje;Yi, Sangyoon
    • Journal of Korea Technology Innovation Society
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    • v.21 no.4
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    • pp.1445-1473
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    • 2018
  • This study aims to analyze research-based spin-off companies, which are established in Innopolis to promote the commercialization of R&D outputs of public institutions. We analyzed 175 technology-based start-ups, which were founded before 2016, to examine how the companies' capabilities affect the sales growth rate. The results show that technological capability and entrepreneurial capability have positive relations with sales growth, while network capability and finance capability do not have significant associations. In addition, R&D intensity (R&D expenditure per employee) has moderating effects on the association between firm capabilities and sales growth rate since it strengthens the effect of technological capability and entrepreneurial capability but weakens the influence of network capability. This study contributes to widening the understanding of the importance of capabilities of research-based spin-off companies and their performance, and differs from most previous literature since it uses objective and quantitative data. It further suggests policy implications that the enhancement of technological and entrepreneurial capability are important for the stable growth of technology-based startups in the early stage.