• Journal of Digital Convergence
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• v.12 no.3
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• pp.177-187
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• 2014

We investigate the association between tax strategy and investment efficiency focusing on manager's investment decision. Specifically, we examine the effect of manager's tax avoidance on the firm's investment level. The result show that as the degree of tax avoidance becomes higher firm's over investment increases. This result implies that the available resources generated from firm's tax avoidance induces over investment. Prior researches have been interested in the effects of firm's tax strategy on firm value. However, there is little literatures regarding the effects of firm's tax strategy on management's real investment decisions which provides the important implications about the mechanisms between tax strategy and firm value. In this respect, our research provides a meaningful results which demonstrates the effects of firm's tax strategy on manager's real investment decisions. This will provide useful implications for the investors and government regarding manager's tax avoidance behavior.

• Convergence Security Journal
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• v.14 no.3_1
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• pp.79-89
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• 2014

North Korea's provocations is continued. Although Kim Il Sung, Kim Jong Il, Kim Jong Un regime was shift. The crisis is activated, but that there are no changes. Until now, there are the possibilities of war in the Korean peninsula. If we analyse a major provoked crisis committed by North Korea, the enemy's intention is clear. Since the Korean War, South and North Koreas remain limited military conflict continued. North Korea's provocative behavior so far can be summarized as the following. First, the provocative form has changed variously. Second, the risk analysis of the case, the goal is most often provoked by the military purposes. Third, North Korea is a war and peace strategy on both sides. Fourth, try to cover up the provocation. Each crisis event occurs when the peninsula side of North Korea by hiding his intention to blame the behavior of the operation has been shown to act.

• The Journal of the Convergence on Culture Technology
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• v.5 no.1
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• pp.1-12
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• 2019

Even though Korea has lost its important modern era due to Japanese colonialism, it is in the rank of advanced nation today. It is common to think that there was no creative and innovative design activity because it was highly constrained by design activities. Is there no creative idea or innovative design in this period of design activity? As a result of analyzing the various products of modern design left in the question, I was able to find a new and unique Innovation in 10 fields. In other words, today, we can confirm that we have utilized innovative strategies in the field of design such as brand family, new sign system, modernism style, localization, star marketing, one source multi use, private brand, nature friendly, fusion and parody strategy.

• Journal of the Economic Geographical Society of Korea
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• v.25 no.3
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• pp.420-450
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• 2022

Texas has recently emerged as a phenomenal industrial destination, which attracts headquarters, production facilities, and/or regional centers of global corporations including Tesla and Samsung. Known as "Texit", this trend of corporate investment to Texas has concentrated in highly developed industrial clusters (such as Dallas-Fort Worth, Houston, Austin, and San Antonio) since the early 2000s. Against this background, this paper examines sectoral and geographical characteristics of those clusters, and investigates associated state initiatives that have been introduced and implemented. As a result, key policy measures in the state are found to be aligned to free-market liberalism, diversified incentives, and regional specialization. Unlike Silicon Valley where Bohemian liberalism engendered vibrant entrepreneurship and innovative start-up formation, it is the strong state government that leads industrial cluster upgrading in Texas, while successfully harnessing lower income taxes and deregulation, affordable land and infrastructure, and quality higher education and human capital as regional assets for attracting inward investment.

• Journal of Venture Innovation
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• v.6 no.2
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• pp.21-39
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• 2023

The study investigates the impact of family ownership heterogeneity on the internationalization decisions of family-owned enterprises from ICT sectors in South Korea. The study uses prospect theory to explore the relationship between ownership structure and internationalization. The study finds that as performance improves, the ultimate owner (CEO) is negatively related to internationalization, while other family members are positively related, demonstrating the heterogeneous behavior of family members. The study suggests that the ultimate owner (CEO) tends to avoid risks associated with internationalization, while other family members are willing to take risks. To better understand the various risk behaviors of family firms regarding internationalization, the inherent heterogeneity of family firms, particularly in light of different risk behaviors between the ultimate owner (CEO) and other family members, may explain the inconsistent results in studies on the effect of family ownership on internationalization.

• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.635-644
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• 2020

This paper examines the types and functions of politeness in German communication and how politeness strategy can be realized. 'Politeness' is not a grammatical terminology in German, but it can be found in many places in grammar. The criteria for politeness are not only organized according to the rules of the language system, but the boundaries are ambiguous because non-language factors affect communication. Politeness is an important strategic element as well as social value. The polite expression first appears in the grammatical level of invariant with the form of address according to the familiarity between the conversational parties, verb modus, and modal particle. Modal particle with familiarity is considered to be a positive politeness strategy that limits the listener's speech by weakening or avoiding face threatening act. Modal verbs is classified as polite expressions that do not impose a psychological burden by not forcing the listener to make a direct request. The results of this study are therefore expected to suggest a rationale for empirical research on politeness in German communication.

• KIPS Transactions on Computer and Communication Systems
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• v.12 no.6
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• pp.189-196
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• 2023

Today, in the era of the 4th industrial revolution based on the paradigm of hyper-connectivity, super-intelligence, and superconvergence, the remote work environment is becoming central based on technologies such as mobile, cloud, and big data. This remote work environment has been accelerated by the demand for non-face-to-face due to COVID-19. Since the remote work environment can perform various tasks by accessing services and resources anytime and anywhere, it has increased work efficiency, but has caused a problem of incapacitating the traditional boundary-based network security model by making the internal and external boundaries ambiguous. In this paper, we propse a method to improve the limitations of the traditional boundary-oriented security strategy by building a security model centered on core components and their relationships based on the zero trust idea that all actions that occur in the network beyond the concept of the boundary are not trusted.

• 한국사회정책
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• v.20 no.2
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• pp.233-260
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• 2013

Despite various policies have been implemented to curb shadow education in Korea, it has continued to grow in recent two decades. This study investigates the expansion mechanism of shadow education focused on mobilization capabilities and market strategies of the suppliers. The success and failure of policy toward shadow education depends on how effectively it could block off the way by which the suppliers as the most important actors in politics of shadow education market mobilize consumers' anxieties. But shadow education policies have failed in two points. First, they have lacked honest intention to stop its proliferation. The Constitutional Court Decision Against Anti-Out-Of-School Classes Legislation of 2000 widened the windows of opportunity for the suppliers, and 5.31 educational reform of 1995 was neutral to their mobilization capabilities, though seemingly designed to control shadow education. This policy orientation, which reflected neoliberal Gesinnungsethik defective of Verantwortungsethik, stimulated shadow education to expand in that suppliers' mobilization capabilities were reinforced or remained intact. Second, shadow education suppliers have succeeded in mobilizing the desire and anxiety of potential consumers. To cope with government's policy including improving the qualities of public education, realignment of college entrance systems, and meeting the shadow education needs, they have developed various market strategies such as management of existing demands, creation of responsive demands, and squeezing out new demands. They have succeeded in nullifying policies by employing or mixing strategies with effect. Policy decisions in the future need to be made with reference to Verantwortungsethik, and be more cautious to socio-political contexts of Korea, to mobilization capabilities and market strategies of the suppliers in particular.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.2
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• pp.21-26
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• 2006

A contract for shipbuilding is usually a complicated process and involves a statement of rights, and obligations and responsibilities to which each party agrees vis-a vis the other. Most countries are now well settled with regard to liability of a manufacturer in tort for physical injury and on the other hand, for pure economic loss to remote owners of chattels. Where there is a breach of either contractual warranty or an implied warranty, there may be admiralty jurisdiction, depending once again on the situs of the event and its relationship to traditional maritime activity. First of all, this thesis deals with the contents of contract under English Law. Secondly, this thesis analyse ' s the liability of shipbuilders in Products Liability under English, United States, German and korean Law comparisons. In conclusion, the author gives some suggestions as countermeasures to Products Liability for the shipbuilders in Korea.

• The Journal of Society for e-Business Studies
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• v.21 no.3
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• pp.101-128
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• 2016

To improve competitiveness & performance for salesmen of small & medium IT company, this study aims not only to inspect how value orientation, leadership & justice make effects for Organizational Citizenship Behavior & Business Corporate Performance & but also to explore the role of adaptive selling practices as parameter. To support the study, the data collected from 314 employees in sales roles at more than 200 IT companies was processed via. regression analysis method. The research model of study lies at identification of 'the Effects of Value Orientation, Leadership, & Justice of/Posed by the Salesmen of a IT Company on Organizational Citizenship Behavior & Corporate Performance' based on the phenomena of unfair sales strategies rampantly being taken for short-term profits & survivals despite of the value of upholding business ethics to realize long-term, sustainable growth of a business of company. The hypotheses of this study are formulated as follows. First, value orientation, leadership, & justice shall have effects on organizational citizenship behavior & Corporate performance. Second, adaptive selling practices shall function as the parameters between the independent & dependent variables. The analysis results on the research, undertaken with verification of parametric effects, confirm the following: 1. Value orientation imposes positive (+) effects on adaptive selling practices which impose positive (+) impacts on organizational citizenship behavior & Corporate performance. 2. Adaptive selling practices function as a full parameter between value orientation & organizational citizenship behavior whilst functioning as a partial parameter between value orientation & Corporate performance. 3. Leadership imposes positive (+) effects on adaptive selling practices which impose positive (+) effects on organizational citizenship behavior & Corporate performance. 4. Adaptive selling practices function as a partial parameter between leadership & organizational citizenship behavior whilst functioning as a full parameter between leadership & Corporate performance. Therefore, this study is concluded that establishing & executing sales strategies in consideration of value orientation & fairness is of extreme importance for IT companies to realize & maintain their sustainable corporate management, & last but not least, it is necessary for IT companies to proactively introduce & provide educational systems for their salesmen thus to help them to uphold & sustain ethics & values of the business.