• Management & Information Systems Review
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• v.33 no.4
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• pp.1-19
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• 2014

This Study focuses on the university students' job attitude and cost of employment preparation. Nowadays, many university and college students spend a big money improving their employment preparation such as studying on foreign language, getting various kinds of certificates and tooth correction, clothing etc. for employment interview. This study investigated the cost of employment preparation and Job attitude of the 484 students of universities and colleges, the analysis of the collected data was conducted with SPSS 12.0 program by using frequency analysis, factor analysis, reliability assessment, correlation test, t-test, one way ANOVA. The university students paid more costs of employment preparation such as a language training abroad, a private training, and clothing than the college students. Also, Allied social science students paid more costs of the language training abroad, and clothing than allied computer science and allied design students. The female students paid more money than male students for tooth correction. The costs of language training abroad, private training and clothing are affected the students' socioeconomic background of a home. Regarding the job attitude of students, the university students are feeling more positive than the college students of the employment efficacy and cognition of the education environment. As result, the differences in the cost of employment preparation by the university type, faculty major course, their sex, and socioeconomic background of a home. The student's employment-efficacy and cognition of the education environment are also differences between the university and the college students. So, to improve the job attitude, developing their ability for employment preparation, educational programs should be arranged in school and continuous researches are needed.

• 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.

• Journal of Korea Port Economic Association
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• v.30 no.4
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• pp.111-130
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• 2014

The article 742(2) of the Korean Commercial Code allowed the third party to invoke a direct action against the insurer under a liability insurance. Meanwhile, the owners of the vessel enter into the P&I Insurance Contract with the P&I Club to indemnify all kinds of liability or expenses involved in the operation of its vessel. However, the Rule Book under the P&I Insurance mostly included the Pay to be Paid Clause which precludes the third party's direct action. Recently, the Seoul Central District Court passed a judgement on the validity of the Pay to be Paid Clause under the Korean law against the third party i.e. the cargo insurer having the right of subrogation. The court held that (1) the third party's right of direct action is not the right to claim insurance money but the right to claim damages against the P&I Club, (2) the insurer under a liability insurance is deemed to assume liability jointly and severally with the insured against the third party, (3) the Article 742(2) of the Korean Commercial Code is considered as a compulsory provision because it was invented to protect the innocent third party, the Paid to be Paid Clause is thus null and void. The purpose of this article is to evaluate the appropriateness of this court's judgments by comparative analysis of Korean and English law, and to suggest the relevant amendments of the Korean Commercial Code in order to prevent further legal disputes. The article criticizes the decision of the Seoul Central District Court, taking the attitude that, since the third party's right is the right to claim insurance money, the Paid to be Paid Clause is valid against the third party.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.38 no.3
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• pp.175-185
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• 2020

Three-dimensional registration is a process of matching data with or without a coordinate system to a reference coordinate system, which is used in various fields such as the absolute orientation of photogrammetry and data combining for producing precise road maps. Three-dimensional registration is divided into a method using points and a method using linear features. In the case of using points, it is difficult to find the same conjugate point when having different spatial resolutions. On the other hand, the use of linear feature has the advantage that the three-dimensional registration is possible by using not only the case where the spatial resolution is different but also the conjugate linear feature that is not the same starting point and ending point in point cloud type data. In this study, we proposed a method to determine the scale and the three-dimensional translation after determining the three-dimensional rotation angle between two data using quaternion to perform three-dimensional registration using linear features. For the verification of the proposed method, three-dimensional registration was performed using the linear features constructed an indoor and the linear features acquired through the terrestrial mobile mapping system in an outdoor environment. The experimental results showed that the mean square root error was 0.001054m and 0.000936m, respectively, when the scale was fixed and if not fixed, using indoor data. The results of the three-dimensional transformation in the 500m section using outdoor data showed that the mean square root error was 0.09412m when the six linear features were used, and the accuracy for producing precision maps was satisfied. In addition, in the experiment where the number of linear features was changed, it was found that nine linear features were sufficient for high-precision 3D transformation through almost no change in the root mean square error even when nine linear features or more linear features were used.

• The Korean Journal of Emergency Medical Services
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• v.22 no.1
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• pp.7-19
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• 2018

Purpose: With the purpose of educating and producing outstanding paramedics by enhancing their competencies, this study aimed to make policy suggestions to re-establish the education system and improve the national examination and the certification scheme. Methods: This study used focus group interviews and questionnaires to collect data. Totally, there were 277 subjects, including experts from the education and field. Data were collected from September 9 to 20, 2016, and analyzed using SPSS 22.0. Results: To strengthen the curriculum of paramedics, this study suggested 27 courses with 94 credits as the standardized curriculum and derived 9 core competencies of paramedics. For the national examination, this study suggested consolidating written test subjects, adding scenario questions to practical tests, and applying critical criteria to simple practical tests that performs a procedure, grading these tests on a pass/fail basis. In addition, this study suggested converting certification into license, reflecting paramedics' healthcare job characteristics. Conclusion: The quality of emergency medical services in Korea will improve when those with core competencies that originated from the standardized curriculum based on the results of this study acquire their certification through the national test scheme, and the certification management system creates a virtuous cycle to further enhance paramedics' professionalism.

• Journal of Intelligence and Information Systems
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• v.19 no.3
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• pp.45-55
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• 2013

Thereby using smartphone and mobile device be more popular the more people utilize mobile device in many area such as education, news, financial. In January, 2007 Apple release i-phone it touch off rapid increasing in user of smartphone and it create new market and these broaden its utilization area. Smartphone use WiFi or 3G mobile radio communication network and it has a feature that can access to internet whenever and anywhere. Also using smartphone application people can search arrival time of public transportation in real time and application is used in mobile banking and stock trading. Computer's function is replaced by smartphone so it involves important user's information such as financial and personal pictures, videos. Present smartphone security systems are not only too simple but the unlocking methods are spreading out covertly. I-phone is secured by using combination of number and character but USA's IT magazine Engadget reveal that it is easily unlocked by using combination with some part of number pad and buttons Android operation system is using pattern system and it is known as using 9 point dot so user can utilize various variable but according to Jonathan smith professor of University of Pennsylvania Android security system is easily unlocked by tracing fingerprint which remains on the smartphone screen. So both of Android and I-phone OS are vulnerable at security threat. Compared with problem of password and pattern finger recognition has advantage in security and possibility of loss. The reason why current using finger recognition smart phone, and device are not so popular is that there are many problem: not providing reasonable price, breaching human rights. In addition, finger recognition sensor is not providing reasonable price to customers but through continuous development of the smartphone and device, it will be more miniaturized and its price will fall. So once utilization of finger recognition is actively used in smartphone and if its utilization area broaden to financial transaction. Utilization of biometrics in smart device will be debated briskly. So in this thesis we will propose fingerprint numbering system which is combined fingerprint and password to fortify existing fingerprint recognition. Consisted by 4 number of password has this kind of problem so we will replace existing 4number password and pattern system and consolidate with fingerprint recognition and password reinforce security. In original fingerprint recognition system there is only 10 numbers of cases but if numbering to fingerprint we can consist of a password as a new method. Using proposed method user enter fingerprint as invested number to the finger. So attacker will have difficulty to collect all kind of fingerprint to forge and infer user's password. After fingerprint numbering, system can use the method of recognization of entering several fingerprint at the same time or enter fingerprint in regular sequence. In this thesis we adapt entering fingerprint in regular sequence and if in this system allow duplication when entering fingerprint. In case of allowing duplication a number of possible combinations is $\sum_{I=1}^{10}\;{_{10}P_i}$ and its total cases of number is 9,864,100. So by this method user retain security the other hand attacker will have a number of difficulties to conjecture and it is needed to obtain user's fingerprint thus this system will enhance user's security. This system is method not accept only one fingerprint but accept multiple finger in regular sequence. In this thesis we introduce the method in the environment of smartphone by using multiple numbered fingerprint enter to authorize user. Present smartphone authorization using pattern and password and fingerprint are exposed to high risk so if proposed system overcome delay time when user enter their finger to recognition device and relate to other biometric method it will have more concrete security. The problem should be solved after this research is reducing fingerprint's numbering time and hardware development should be preceded. If in the future using fingerprint public certification becomes popular. The fingerprint recognition in the smartphone will become important security issue so this thesis will utilize to fortify fingerprint recognition research.

• Journal of the Korean Institute of Landscape Architecture
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• v.43 no.1
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• pp.108-119
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• 2015

Recently, the ways in which individual communities own and manage parks have been both discussed and realized in America and England. Some benefits of these asset transfers are that local governments can reduce the financial cost of management as well as improve the service of the parks. In addition, communities can develop these parks as unique assets. Ultimately, this is a new understanding of parks as community commons. This study examines the policy of park asset transfers to communities in England. These transfers, which involve reallocating land and building management and/or ownership from the public sector to a community group, are part of a policy agenda known as "Big Society", which aims to create a "small government" within a "big society". The agenda is pursued by both the English Conservative and Unionist Party governments. Eight case studies of community park asset transfers in England were examined in this study, under three categories-transfer process, partnership among stakeholders, and financial structure-and synthesized along three issues-financial contribution, level of public transparency, and closeness of the relationship between park and community. In some cases, new community groups were created specifically to receive park assets, while in other communities, existing groups became the park trustees. For most parks, community groups raise park maintenance funding through diverse methods; however, these groups are often not entirely financially independent from local government. Thus, many park trustees have already created, or are planning to create, other assets from which parks can benefit. Second, some efforts for public transparency include trusts that are registered as charities, of which their public nature is admitted officially. These trusts resolve important decisions through boards of trustees, in an effort to promote income-generating business while not excluding users. Ultimately, a close relationship between park and community empowers the community to participate in managing and maintaining the park; in turn, the park's capacities are improved. Current struggles include the many limits involved in communities accepting ownership and management of a park, and a lack of local government experience regarding public-private management and maintenance of a public asset. This study, however, details interesting policy implications for Korean community involvement as well as diverse financial methods to facilitate park management.

• Journal of the Korean Institute of Landscape Architecture
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• v.48 no.4
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• pp.19-28
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• 2020

The Urban Heat Island (UHI) Effect has intensified due to urbanization and heat management at the urban level is treated as an important issue. Green space improvement projects and environmental policies are being implemented as a way to alleviate Urban Heat Islands. Several studies have been conducted to analyze the correlation between urban green areas and heat with linear regression models. However, linear regression models have limitations explaining the correlation between heat and the multitude of variables as heat is a result of a combination of non-linear factors. This study evaluated the Heat Island alleviating effects in Seoul during the summer by using a deep neural network model methodology, which has strengths in areas where it is difficult to analyze data with existing statistical analysis methods due to variable factors and a large amount of data. Wide-area data was acquired using Landsat 8. Seoul was divided into a grid (30m × 30m) and the heat island reduction variables were enter in each grid space to create a data structure that is needed for the construction of a deep neural network using ArcGIS 10.7 and Python3.7 with Keras. This deep neural network was used to analyze the correlation between land surface temperature and the variables. We confirmed that the deep neural network model has high explanatory accuracy. It was found that the cooling effect by NDVI was the greatest, and cooling effects due to the park size and green space proximity were also shown. Previous studies showed that the cooling effects related to park size was 2℃-3℃, and the proximity effect was found to lower the temperature 0.3℃-2.3℃. There is a possibility of overestimation of the results of previous studies. The results of this study can provide objective information for the justification and more effective formation of new urban green areas to alleviate the Urban Heat Island phenomenon in the future.

• Korean Journal of Agricultural and Forest Meteorology
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• v.8 no.1
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• pp.36-44
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• 2006

In this study, we constructed a forest fire danger map in the Yeongdong area of Gangwon-do and Northeastern area of Gyeongsangbuk-do using a forest fire rating model and geographical information system (GIS). We investigated the appropriate positions of the automatic weather station (AWS) and a comprehensive network solution (a system including measurement, communication and data processing) for the establishment of an optimum mountain meteorological observation network system (MMONS). Also, we suggested a possible plan for combining the MMONS with unmanned monitoring camera systems and wireless relay towers operated by local governments and the Korea Forest Service for prevention of forest fire.

• Korean Security Journal
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• no.61
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• pp.39-57
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• 2019

The executive authority of the Ministry of Public Administration and Security on the 'management of security of the government complexes' is not sufficiently secured only with the organization law, the Government Organization Act. It is needed to establish an administrative actions law, an individual law that sets detailed contents and limitations of the executive authority to be stipulated. The current regulation, Regulation on the Management of the Government Complexes which is a Presidential Decree, is a legal decree that lacks a legal basis. The decree does not match with the current constitutional framework and raises the issue of its legality. The regulation may have the characteristics as a public property management law so far as it stipulates such matters as supply and maintenance management for the complexes, acquisition and disposition of complexes, facilities management of complexes, etc. However, the regulation includes high authority actions by an administrative organization, such as facilities security and order maintenance including restriction and control of access. This makes the regulation have the characteristics of a public property policy act as well. To supplement the legal framework for this situation, it is needed to level up some of the provisions relating to protection and security management to the level of an act as they stipulate high authority actions by an administrative organization. Other matters in the Regulation on the Management of the Government Complexes such as provisions relating to supply and allocation of complexes, etc. may be maintained as they are. In addition, the protection officers (general service official) does not own legal authority and have limitations on securing the capability to deal with the situations on implementing the on-site protection duty. Therefore, it is needed for the protection officers to secure protection duty-related authority by stipulating in a law. The main contents of the law on the protection and security of the government complexes may be those matters providing reservations on the implementations of laws. These may include the limitation of rights of and charging obligations on the people such as restricting the actions of personnel in the complex, rights and obligations of protection personnels relating to their duties, use of weapons, training of protection personnel, penal provisions, etc. These legal reservations should be included in an individual act.