This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.
Journal of Agricultural Extension & Community Development
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v.21
no.2
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pp.1-28
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2014
Private consulting firms that are currently participating in rural area development projects with a bottom-up approach are involved in nearly all areas of rural area development, and the policy environment that emphasizes the bottom-up approach will further expand their participation. Reviews of private consulting firms, which started out with high expectations in the beginning, are now becoming rather negative. Expertise is the key issue in the controversy over private consulting firms, and the analysis tends to limit the causes of the problems within firms. This study was conducted on the premise that the fixation on cause and structure results in policy issues in the promotion process. That is because the government authorities are responsible for managing and supervising the implementation of policies, not developing the policies. The current issues with consulting firms emerged because of the hasty implementation of private consulting through the government policy trend without sufficient consideration, as well as the policy environment that demanded short-term outcomes even though the purpose of bottom-up rural area development lies in the ideology of endogenous development focused on the changes in residents' perceptions. Research was conducted to determine how the problems of private consulting firms that emerged and were addressed in this context influenced the consulting market, using current data and based on the firms' business performance. In analyzing the types, firms were divided into three groups: top performers including market leaders (9), excellent performers (36), and average performers (34). An analysis of the correlation between the business performance of each type and managerial resources such as each firm's expertise revealed that there was only a correlation between human resources and regional development in excellent performers, and none was found with the other types. These results imply that external factors other than a firm's capabilities (e.g., expertise) play a significant role in the standards of selecting private consulting firms. Thus, government authorities must reflect on their error of hastily adopting private consulting firms without sufficient consideration and must urgently establish response measures.
Due to the recent deepening youth unemployment aftereffect, government, companies and universities seek a youth unemployment resolution method and jobs creating measures. But there are indications that the Good Job the university students prefer are limited and sudden rise of the youth unemployment rate mirrors the situation in Japan 20 years ago. Thus, based on the preceding research, this research attempted to perform comparative analysis on Korean and Japanese university students' employment preparation activities and perceived organizational support affect their Awareness of Good Job. To achieve the goal, 2013 GOMS 5,380 copies provided by Korea Employment Information Service are used in the case of Korea and total 5,636 copies within 256 questionnaires targeted to Japanese university students are used in the case of Japan. The results of analysis are as follows. The effect relationship between the perception of organizational support and awareness of Good Job showed a positive influence both in Korea and Japan. The effect relationship between employment preparation activities and awareness of Good Job showed a meaningful effect in Korea whereas it showed no effect in Japan. In the relationship between activities of employment preparation and awareness of Good Job, moderating effect of gender and major field of study didn't show any effect either in Korea or Japan. The results of this research are as follows. First, because it is verified that the support of university has positive influence on the university students' awareness of Good Job, it seems that universities need to intensify the support for the students' welfare enhancement, education satisfaction and the structural support system. Second, the gap of attitude of employment preparation activities and awareness of Good Job between Korea and Japan occurred due to the levels of social structure, welfare and wage differences in the two countries. Therefore, if measures of policy to resolve the welfare and wage gaps between conglomerates and smaller enterprises are enacted, the awareness of younger generations to the Good Job will show a corresponding effect.
Kim, Young Dae;Lee, Chu;Shim, Jeong Min;Kim, MeeKyung;Kim, Gi Seung;Choi, Jae-Suk;An, Won Gun;Nam, Myung-Mo
The Korean Journal of Malacology
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v.30
no.4
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pp.321-331
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2014
Patinopecten yessoensis is known to be farmed only in the northern part of the East Sea today. In an attempt to extend its production area, we have conducted experiments both in the northern and southern parts of the East Sea and studied on their growth in an aim to use the results for increasing overall productivity of the species. Early juvenile scallops producted in February 2014 showed an average shell length of $0.23{\pm}0.002$. The high growth group showed an average shell length and shell height of $4.11{\pm}0.08mm$ and $4.28{\pm}0.09mm$, respectively, in June while they were $23.63{\pm}3.4mm$ and $24.19{\pm}4.5mm$ in October. The low growth group showed an average shell length and shell height of $2.23{\pm}0.7mm$ and $1.99{\pm}0.9mm$, respectively, in June while they were $1.99{\pm}0.9mm$ and $17.59{\pm}4.5mm$ in October. The daily growth rate of the high growth group was 0.037 mm/day and 0.027 mm/day for the low growth group. In August, we measured the shell length of Patinopecten yessoensis from Yangyang-gun, Gangneung-si, Yeongdeok-gun, and Pohang-si. Patinopecten yessoensis from Pohang-si showed the best growth performance with its shell length of $26.90{\pm}3.6mm$. Patinopecten yessoensis from Yeongdeok was the second largest with its shell length of $23.56{\pm}3.4mm$. We presume that optimal water temperature and phytoplankton abundance of the two regions have contributed to the good growth performance of the species.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.10
no.2
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pp.85-96
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2015
Korea is one of low-ranked countries in women's economic participation rate among OECD nations because well-educated females are not participating in economic activities. Regardless of current state of our society, opening a business is being considered as a effective method for job creation. Also, increasing the number of female business founders can lead to female job creation which promotes even growth of foundation and job creation and augments women's economic activity rate. Therefore, this study suggests the direction of foundation and inspires foundation factors and aims at increasing social re-participation through vitalization of business foundation by women in career discontinuity. For this study, I carried out a survey targeting career interrupted women who have attained entrepreneurial education using five- point scale by Likert and analyzed with SPSS Windows 18.0. The analysis set up 3 hypotheses with independent variables of psychological traits, entrepreneurial education and entrepreneurial environment and the dependent variable of entrepreneurial intention of the career interrupted women. Also, I looked if there is the modify effect when psychological traits and entrepreneurial education affect the entrepreneurial intention with entrepreneurial environment as a moderating variable. To summarize the positive analysis result, Firstly, all psychological traits, entrepreneurial education and entrepreneurial environment had similar positive affects on career interrupted women's entrepreneurial intention. Secondly, when psychological traits and entrepreneurial education affect the entrepreneurial intention, entrepreneurial environment had similar effects as a moderating effect. This study implies that psychological traits, entrepreneurial education and entrepreneurial environment are all important for the career interrupted women's entrepreneurial intention. There are so many women who are going through both professional experience and personal network's severance. Therefore, optimized entrepre neurship education must be provided to help those women return to economic activity considering their psychological traits. Additionally, we should put emphasis on producing the entrepreneurial environment that can positively convert others' perceptions and construct those women's personal network. There seems to be more productive information for the strategies which can induce those women's actual business foundation if the social problems of the women who have highly willing to open a business are treated in the future. Also, considering that psychological traits, entrepreneurial education and entrepreneurial environment all have effect on entrepreneurial intentions, there should be more related follow-up study on this.
This study surveyed the diversity and distributional characteristics of benthic macroinvertebrates and freshwater fish during the period from April to October, 2015 in Seonun Mountain Provincial Park. As a result, a total of 78 species of benthic macroinvertebrates belonging to 50 families, 16 orders, and four phyla were observed in Seonun stream; additionally, 25 species of freshwater fish belonging to six families were identified in all the investigated sites. Among benthic macroinvertebrates, Ephemeroptera(13 spp.: 22.81%) was the largest group in terms of species richness. In the FFGs, gathering-collectors(30 spp.: 36.14%) were relatively larger as represented by Ephemeroptera that usually inhabit fast flowing streams. In the HOGs, clingers(23 spp.: 29.49%) and burrowers(17 spp.: 21.79%) were the dominant groups. For both EPT ratio and ESB index, site 8 appeared to be the highest with 44.44% and 72 marks respectively, while the sites 4 and 9 showed relatively lower rates and indices. According to the results of evaluation, site 8 needs to be designated as the highest protection area while the sites 4 and 9 may be designated as target areas for preferential improvement. According to the analysis of fish community, the dominant species was Zacco teminchkii(333 inds.: 36.80%), and the dominant index was the lowest(0.24) and diversity index was the highest(1.81) at site 8, which therefore represents a stable freshwater fish community. In this survey, six Korean endemic species were identified: Ephemera separigata, Neoperla coreensis, Rhodeus uyekii, Squalidus gracilis majimae, Microphysogobio yaluensis, and Iksookimia koreensis. Also, three species belonging to the management of exportable group(Davidius lunatus, E. separigara, N. coreenis) were observed. Two habitat specific species: Thraulus grandis and Anguilla marmorata, were found for the first time in Gochang area and marked on the Korean distribution map through discussion.
Journal of the Korean Institute of Traditional Landscape Architecture
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v.33
no.2
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pp.89-102
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2015
This study contemplates the tendency of the examination questions for History of Korean Landscape Architecture. The study targets the questions of 'Landscape Architecture History' which has been set in the written test for National Qualification Test of a landscape engineer for recent 10 years from 2005 to 2014 and derives analyzable items based on the guidelines of question-setting presented by Human Resources Development Service of Korea. The results of the study are drawn as follows. First, among 5 areas composing Landscape History, the proportion of Korean Landscape questions is getting increased while that of Western ones is decreasing. Second, about 30 traditional trees and 11 types of traditional landscape elements including traditional facilities were shown in Korean Landscape questions. Besides, history, geographic, practical science, horticulture, anthology books and the 25 tradition landscape-related historic documents categorized as the garden painting data were found. And the kings from ancient era to Choseon Dynasty who were associated with the time of palace garden building, the builders or owners of the villas, the authors of the document and Chinese scholars also appeared. Third, there were no the questions of prehistoric times and Balhae Kingdom, whereas those of Choseon Dynasty were dominantly focused. Among the traditional sites of Choseon Dynasty, Byeolseo(villas) were set most, followed by Dosung or Gung-gweol(castle towns or palaces), houses, Nu Jeong Dea(pavilions) and Seowon(local schools) in order. Nak-an eupseong and Yong-ju sa were the only cases for a castle town and a temple each. Fourth, being associated with tradition spaces, the questions asked for understanding the detailed contents of time of sites' construction, builders, location features, building structures, ground plan types and the components s of garden. In addition, as a result of checking whether traditional landscape sites were shown in the set questions in 9 Korean Landscape textbooks, Dongchundang, Pungamjeonsa, Simgogseowon did not appeared. As a result of reviewing the tendency of the examination questions for History of Korean Landscape Architecture, the questions which ask minor facts without generality and which include difficult information and site uncomprehended in the textbook should be reconsidered.
KSCE Journal of Civil and Environmental Engineering Research
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v.35
no.6
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pp.1309-1320
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2015
This study made an attempt to analyse the relationship between operation environment and fleet size per route which represents the level of service for inner-city bus service. Regression analysis method has been adopted as main analysis tool and 98 routes of bus operation status in Ulsan city as of 2013 has also been selected for analysis target. Correlation analysis was performed to identify the relationship between dependent and independent variables. There are three types of model for whole sample, type operation, and bus route operation system. These are the results of the current study. 1. The model developed for whole sample of 98 routes is as follows. Y(Fleet Size)=$-4.532+0.00002877*X_1$(Revenue). This model shows that it is necessary to have more than 140 passengers per day to increase fleet size of each bus route in Ulsan. 2. Models developed by type of operation (which are standard, express, and middle sized) are shown below. Stand Bus : Y(Fleet Size)=$-10.954+0.00004283*X_1$(Revenue). It is identified that more than 153 passengers need to use standard bus to increase fleet size per each standard bus, Middle Sized Bus : Y(Fleet Size)=-0.859+0.00001438*X1(Revenue). For middle sized bus, at least 52 daily passengers are needed to increase number of bus in each route. 3. Models developed for each route operation systems are as belows. Joint Operation Group : Y(Fleet Size)=$-4.786+0.00003028*X_1$(Revenue). Individual Operation Group : Y(Fleet Size)=$-2.339+0.00002030*X_1$(Revenue). These model provide similar result which 140 people is the minimum number of passenger to raise the number of vehicles in each route. This result shows that the route operation systems does not affect the raise number of cars significantly.
Correlations among the island area, distance to mainland, latitude, longitude, human impacts, diversity and composition of vascular plants were investigated by analyzing data on 261 islands(10.3% of total number of islands in Korea) selected from the annual reports for 'the natural evironment survey of the uninhabited islands in Korea' published by 'Ministry of Environment' during three years from 1999. The area of surveyed 261 islands ranged 1,100 to 961,000㎡(average of 75,000㎡), and the distance to mainland ranged 0.15 to 51.5km (average of 14.9km). Total number of plant species recorded in those islands was 1,109 species throughout 30 families, and mean mumber of plant species of each island was 98.7 species. Native species were 1,003 species (90.4%), and exotic species were 106 species(9.6%). The families with the largest number of species was the Compositae with 114 species, and followed in the order of Gramineae(90), Leguminosae(54), and Rosaceae(53). The result of multi-dimensional scaling analysis based on the plant species composition showed that 261 islands were distinctly divided into two groups, western sea group(131 islands) and southern sea group(130 islands). The islands of western sea group(average area of 93,000㎡) had greatly larger area than them of southern sea group(average area of 57,000㎡), but the average number of species (average species of 192) per island were less than in southern sea group (average species of 233). And, the partitioning into two groups was responsible for the species restricted to southern than to western sea group. Therefore, this results suggest that the distribution pattern and the composition of plant species could be also affected by the latitude of the island. When the species-area model was applied to total island and plant species, these results indicate that the island area was the most significant predictor of plant species diversity, and the distance to mainland and the human impacts were also shown to be significant predictors of plant species richness. But when applied to both groups of islands by the stepwise selection method, the result showed that islands of southern sea group were greatly affected by the factors such as human impacts, distance to mainland and longitude than western sea group. For the purpose of conservation of natural ecosystem on the uninhabited islands in Korea, we will also examine how the human impacts and the invasion of exotic plant species will disturb the native species diversity.
The aim of this study was to investigate the effect of parity and postpartum day on the behavior of nursing sows and their suckling piglets. Total 36 Landrace or Yorkshire sows(range of parity: 1 to 8) and their litters(range of litter size: 11 to 13 piglets) were assigned with sow's parity($1{\sim}2,\;3{\sim}4$ and 5 or more) and sow's postpartum days(day 1, 7, 14 and 21). The sows were housed in farrowing crates($0.6{\times}2.1m$) located in pens($2.4{\times}1.8m$) with totally perforated flooring. The sows and piglets were conventionally managed. The sows and their piglets behaviors were recorded during the 24 hour period at 1, 7, 14 and 21 days of postpartum. The obtained results from this study were as follows; 1. All the nursing sows in both group made attempts for lateral tying more than for other behaviors for whole days. The order of behavioral frequency at 1 and 3 weeks postpartum according the days of postpartum of sows was lateral tying, ventral lying, standing, sitting, feeding and drinking. The nursing sows at day 1 postpartum spent more time on sitting and standing than the sows at day 7 or more postpartum. 2. The parity of sows did not affected the lateral tying and sitting behavior of nursing sows, however the ventral tying are lowed in $1{\sim}2$ parity of sow group than the other parity group. Standing, feeding and drinking behavior of sows was not showed at any trends according to the sow's parity. 3. In the behaviors of suckling piglets, lying was increased and unsuccessful suckling was decreased until 21 days postpartum. Compared to the 7, 14 and 21 day postpartum, piglets at the 1 day postpartum spent less time for lying and walking, whereas they spent much more time for unsuccessful suckling. 4. According th the sow's parity, their piglets tying and unsuccessful suckling was lowed in $1{\sim}2$ parity sow group, however more than 3 parity sow's piglets behavior are not affected.
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