• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.11
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• pp.309-316
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• 2020

This study analyzed Japan's three-dimensional road system as part of a study on urban regeneration plans through the three-dimensional use of road space. The three-dimensional road system integrates the Road Act, Urban Planning Act, and the Building Standard Act. The advantage of the three-dimensional road system is that landowners can freely use the space above and below the road so that they can live and operate sustainably, and road managers have the advantage of reducing the land acquisition costs because they only acquire rights to the road. In terms of type, it is applied to a variety of integrated and separated structures in elevated roads, underpasses, free passages, parking lots, and monorails. In addition, in the case of development methods, the degree of freedom of development plans is improved by enabling integrated maintenance of roads and buildings. Management stability is improved by applying management and law-based authority according to the Road Act. In this way, the three-dimensional road system provides support to maximize the use of limited available land through the three-dimensional use of road space, and to develop sustainable and good urban areas in development areas.

• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.28 no.2D
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• pp.249-258
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• 2008

Korean engineering firms need to improve their performance in order to stay competitive in the globalize environments which has been led by some international movements including World Trade Organization (WTO) and Free Trade Agreements (FTA). There have been various activities and researches focusing on how to improve competitiveness of Korean engineering firms and the out-of-fashion Engineering Project Delivery System (EPDS) has repetitively identified as one of main barriers to deter advancements of Korean engineering industry. Therefore, this research attempted to investigate global standards of EPDS such as International Federation of Consulting Engineers (FIDIC), American Federal Acquisition Regulations (FAR), Brooks Act, and so on. The procedures of international EPDSs along with a few case studies were comprehensively analyzed and compared with Korean EPDS in order to propose recommendations of improving Korean EPDS. Some major differences between international and Korean EPDS were identified and they includes emphasis on qualifications of engineers and/or firms rather than their proposed cost, extensive use of long and short-list, common use of negotiation process, etc. Research findings are envisioned to guide the Korean public engineering sector to innovate Korean EPDS.

• Journal of Korean Society for Quality Management
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• v.48 no.4
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• pp.567-580
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• 2020

Purpose: The purpose of this study is to present a preferred parts list, establish a search tool for common parts, and propose a development plan for parts management. Methods: When selecting the preferred parts list, the weight of the selection of the military parts and the online site of the civilian parts were taken into account. By establishing a database of selected preferred parts list, we have established a system for searching common parts. Results: The results of this study are as follows; In order to establish parts management work in Korea's defense, it is necessary to improve the Defense Acquisition Program Act, Enforcement Decree (Rules), and the Regulations for Defense Acquisition Program Administration. Development of performance indicators for parts management is required, and establishment of procedures and standards for selection of preferred parts lists is required. Considerations for the selection of preferred parts list include whether they are used a lot in civilian products, whether they are used a lot, whether they are certified suppliers, whether they are national and industrial standard products, whether they perform well considering reliability, durability, and quality, and whether they can be supplied continuously. Conclusion: It is necessary to establish policies and systems related to parts management and to establish criteria for selecting preferred parts list for the development of domestic parts management tasks.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.21 no.6
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• pp.1137-1142
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• 2017

Cyber hacking attacks and cyber terrorism are damaging to the lives of the people, and in the end, national security is threatened. Cyber-hacking attacks leaked nuclear power cooling system design drawings, cyber accidents such as hacking of Cheongwadae's homepage and hacking of KBS stations occurred. The Act on Information and Communication Infrastructure Protection, Promotion of Information and Communication Network Utilization and Information Protection, and the Personal Information Protection Act remove the responsibility for cyber attacks, but it is difficult to prevent attacks by hackers armed with new technologies. This paper studies the development of cyber security experts for cyber security. Build a Knowledge Data Base for cyber security professionals. Web hacking, System hacking, and Network hacking technologies and evaluation. Through researches on the operation and acquisition of cyber security expert certification, we hope to help nurture cyber security experts for national cyber security.

• Asian-Australasian Journal of Animal Sciences
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• v.20 no.3
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• pp.432-439
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• 2007

Thiazolidinediones (TZDs) act as potent activators of the adipose differentiation program in established preadipose cell lines. TZD's have also been investigated in diabetic patients and reported to act as PPAR-${\gamma}$ ligands. In this report, the effects of TZDs on the differentiation pathway of myoblasts have been investigated. C2C12 mouse myoblasts were grown in Dulbecco's Modified Eagles medium for 4-5 days until they reached almost 100% confluency. Post-confluent cells (day 0) were further exposed to adipogenic induction medium along with TZDs for 48 hours. Thereafter, cells were exposed only to TZDs every 48 h until day 10. The control was provided with differentiation medium without any treatment. Alterations in the cells during the differentiation programme were analyzed on the basis of fusion index, oil-red-o staining, adipocyte index, adipocyte stain uptake measurement, immuno-histochemistry and western blotting. Exposure of C2C12 mouse myoblasts to TZDs prevented the expression of myosin heavy chain with parallel increase in the expression of C/EBP-${\alpha}$ and PPAR-${\gamma}$ and acquisition of adipocyte morphology, thus abolishing the formation of multinucleated myotubes. TZDs exert their adipogenic effects only in non-terminally differentiated myoblasts; myotubes were insensitive to the compound. Continuous exposure (at least 4-5 doses) to inducers after the growth arrest was essential to provide a sustained environment to the cells converting to fully matured adipoctyes. The results indicate that TZDs specifically converted the differentiation pathway of myoblasts into that of adipoblasts.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.8 no.4
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• pp.35-44
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• 2018

Unlike other lawsuits, patent infringement litigation is a very difficult case to grasp without expert knowledge of the patented technology. The Patent Agent Act seems to recognize the legal representation of patent agent in Article 8, but the Constitutional Court and the Court have refused to recognize patent agent's legal representation right in the patent infringement suit. In this regard, constant controversy is taking place among patent agents and lawyers. This study examines the measures to enhance the effectiveness and professionalism of patent litigation in patent infringement litigation. This study analyzes the role of patent attorneys in patent infringement lawsuits in major countries and derive rational alternatives. As a result, it is inappropriate to restrict the attorneys' automatic acquisition of patent attorneys' qualifications or revise the patent attorneys' law in relation to the patent attorney's right of proxy. In the case of litigation parties, it is a desirable alternative to introduce a revised patent attorney system for the fundamental problem solving and to allow the litigants to reasonably choose the litigation agent.

• Korea Trade Review
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• v.48 no.4
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• pp.149-168
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• 2023

Through an examination and analysis of straight bills of lading and sea waybills in the context of English, U.S.A and Korean law, and relevant international conventions on maritime transport, the following results were obtained: Prior to the enactment of U.K.'s the Carriage of Goods by Sea Act in 1992, straight bills of lading had functional differences between countries. However, after the enactment of this law, negotiable bills of lading obtained the same legal status and functionality in both Korea and the United States, as well as in the UK. As for sea waybills, all three countries treated them with the same contractual and legal status. In other words, they serve as receipts for the transported goods and act as evidence of the maritime transportation contract. Nevertheless, they are non-negotiable, and the delivery of goods can be made to the consignee or their agent based on their identity. However, the transfer of ownership rights over the goods or acquisition of legal rights against the carrier cannot be achieved through the transfer or endorsement of Sea Waybills.

• Industry Promotion Research
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• v.5 no.3
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• pp.37-44
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• 2020

Currently, the delayed compensation system, which does not reflect the R&D characteristics of the defense industry, is being applied, causing problems such as worsening management of defense companies and delayed power generation. The purpose of this study is to contribute to the development of the defense industry and the efficient promotion of combat capability by studying the improvement plan of the delayed compensation system reflecting the R&D characteristics of the defense industry. The research analyzed the defense industry R&D characteristics, national R&D, delayed compensation rate, reduction and exemption procedures and existing studies. Further, the Delphi technique was applied based on the status of the delayed compensation and the analysis of the cause of delay. It has been studied that it is not appropriate to apply the 'manufacturing and purchasing' standard of commercial products to defense industry R&D where the latest technology is applied and the success is unclear. Four measures were drawn to prevent delays, including the selection of excellent technology companies, and three measures to reduce delay compensation and apply differentials for rational treatment in case of delays. Just as the defense industry R&D is carried out under the Defense Acquisition Program Act due to the nature of the R&D industry, the defense industry will develop if the delayed compensation system is improved to reflect the R&D characteristics of the defense industry, and it will contribute to the acquisition of an efficient and economic weapons system.

• Industry Promotion Research
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• v.6 no.1
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• pp.79-86
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• 2021

Due to the change in the demographic structure, the problem of low birth rate and aging population leads to a serious decrease in human resources, and the necessity of introducing foreign workers is increasing. This study believes that the introduction of foreign workforce is the most effective to expand the working-age population in the era of low birthrate and aging, when demographic changes begin in earnest, and to this end, it sought to devise measures to improve the legal system for migrant workers. As a result of this study, first, the legal system for migrant workers should be unified and improved. It is necessary to establish or unify management agencies so that the 「Immigration Control Act」 and the 「Labor Act」 can establish a cooperative relationship. Second, the 「Immigration Control Act」 should be revised to make it easier for migrant workers to find employment. It is necessary to positively review the employment permit system and acquisition of nationality. Third, there should be no equity or discrimination against migrant workers. Under the principle of mutual benefit, employers and migrant workers should not be equally discriminated against. Fourth, the social insurance system must be added to the legal system of migrant workers. Therefore, the legal system should be reorganized so that migrant workers are not discriminated against in various insurance systems including the four major social insurance systems. In conclusion, the problem of low birthrate and aging population has become a serious social problem due to changes in the demographic structure, and the decrease in the possible generation population has reached a level of concern. The importance of migrant workers' employment and work environment is increasing. Nevertheless, related legal and institutional problems still exist, and measures to improve the legal system for migrant workers are needed.