• Transactions of the Korean hydrogen and new energy society
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• v.28 no.1
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• pp.47-55
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• 2017

This paper deals with the after-tax economic feasibility analysis of the hydrogen fueling station considering dynamic utilization. We selected an off-site hydrogen station in which the hydrogen is supplied by a central by-product hydrogen plant as a case study. Also, we made some sensitivity analysis by changing input factors such as the discount rate, the hydrogen station construction cost, the hydrogen demand and the hydrogen sale price. As a result, the hydrogen station will not be economical in 2020 due to the relatively high price of the hydrogen station construction cost and the low price of hydrogen sale price. In order to realize the economic feasibility of the hydrogen station in the early stage of the hydrogen economy, the subsidies on the annual operating cost as well as the construction cost are needed.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.24
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• pp.10991-10992
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• 2015

Tobacco is a well known cause of death worldwide. With existing comprehensive laws and various other measures for tobacco control, the mortality and morbidity due to tobacco usage have unfortunately not been reduced. A large number of tobacco users have altered their pattern of tobacco use after the gutka ban. Traditional gutka is sold in the open market in a pre-mixed format. Manufacturers are supplying pan masala and tobacco in separate pouches as there is no restriction for sale of pan masala and tobacco individually in many states. Although most of the population is aware of the health hazards of tobacco, it is necessary to develop an effective structured strategy. Tobacco control programs need to be strengthened by separate tobacco control measures at various levels.

• The Journal of the Korea Contents Association
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• v.11 no.7
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• pp.508-518
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• 2011

In various urban renewal projects related to real estate, developer in order to conduct the business, must get real estate inside project section directly or receive the consent for project from the owners. It must be carried out by consultation. When it fails, developer, in order to get ownership, adopts 'the Right of Claim for the sale' which has forcibleness. However, because the procedure for implementation of the right of claim for the sale is not clear, conflict between stakeholders is caused and it causes extension of period. Therefore, after examining judgments and references of judicial power for administrative litigation of the Right of Claim for the sale, by researching stakeholders of the housing rebuilding project and based on the results, finding out differences of stakeholders' recognition according to their position and problems of exercising procedure of the Right of Claim for the sale, and by presenting improvement plans of the system of the Right of Claim for the sale, contributing the success of the housing rebuilding project is the purpose of it.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.6
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• pp.11-51
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• 1993

This study is focused on the problems and the suggestions of proper ideas for solving them which are arisen from appling CIF, Incoterms 1990 into the contract of sale after reviewing of the contents of traditional CIF contract and the main changes of CIF, Incoterms 1990. This study summerized as follows: First, when the seller provide the buyer with non-negotiable sea waybill or inland waterway document instead of negotiable bill of lading, it is my feeling that the essence of symbolic delivery in traditional CIF contract is fading. And if the buyer has paid for the goods in advance, or a bank wishes to use the goods as security for a loan extended to the buyer, it is not sufficient that the buyer or the bank be named as consignee in a non-negotiable document. This is true because the seller by new instractions to the carrier could replace the named consignee with someone else. To protect the buyer or the bank it is therefore necessary that the original instructions from the seller to the carrier to deliver the goods to the named consignee be irrevocable. Second, CIF term can only be used for sea and inland waterway transport. When the ship's rail serves no practical purposes such as in the case of roll-on/roll-off or container traffic, CIP term instead of CIF term is more appropriate to use. Third, the EDI method still contains many legal and technical problems to be solved in order to be used thoroughly' in the international sale of goods. Therefore, the parties wishing to replace the traditional paper-based trade documents by electronic messages must exchange the agreement on EDI each other in order to prevent and sol ye unexpected problems. Forth, it may be that the goods are to be carried in bulk without such marking or naming of consignee as would amount to appropriation. Then the risk will not pass until effective appropriation has been made. Therefore, the seller needs to appropriate by issuing of separate bills of lading or delivery orders for parts of the bulk cargo. And in case the goods are bought while they are carried at sea, some problems on the passing of risk would arise. One possibility is that the buyer might have to assume risks which have already occured at the time when the contract of sale is entered into force. The other possibility would be to let the pissing of the risk concide with the time when the contract of sale is concluded. The parties are advised to ascertain the applicable law and any solution which might follow there form. Finally, Incoterms are restricted to deal with the main principles for the division of functions, costs and risks between the parties and the rest is left to their individual contract as supplemented by the custom of the trade, the individual terms of the contract of sale and the applicable law. Thus, the parties are advised to ascertain the applicable law on their individual contract of sale in order to solve the problems on the transfer of property, the remedy and so on.

• Fashion & Textile Research Journal
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• v.11 no.4
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• pp.583-591
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• 2009

The purpose of this study was to examine the sportswear purchase decision factors and brand preference of college students. The subjects in this study were 614 college students who were selected by cluster random sampling from Daegu and North Gyeongsang Province. The collected data were analyzed by crosstab analysis, and the findings of the study were as follows: If a sportswear company has college students as a target market, first, the company needs to consider design and utility. Second, the company needs to expand internet sale while maintaining a strategy for centering on speciality shop and department store as for a sale of sportswear. Third, the college students themselves have a right of choice according to purchasing sportswear. Thus, a distribution company requires a direct marketing strategy targeting college students. Fourth, simple design of adding a fashion trend is needed. Fifth, the sportswear company needs to expand production and sale in jumpers and trousers based on T-shirts. Sixth, color in sportswear needs to be composed of design based on gray or black color. In order for a sportswear company to be adjusted to the global market environment here after, it requires an effort to continuously grasp consumers' trend and to apply new design and color. Also, the company will be able to be equipped with competitive edge by producing diversely functional products that are demanded by the segmented market.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.69
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• pp.673-698
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• 2016

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.31-40
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• 2020

This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm's future performance. Using the quarterly data of Korean listed companies, we examine the association between OCI estimates and future earnings. First of all, we find that OCI is positively associated with earnings in both 1- and 2-quarter ahead, supporting the predictive value of OCI. When we break down OCI into its individual components, our results suggest that the net unrealized gains/losses on available-for-sale (AFS) investment securities are positively associated with future earnings, while the other components (e.g., net unrealized gains/losses on valuation of cash flow hedge derivatives) present insignificant results. In addition, we investigate whether the reliability in OCI estimates enhances the predictive value of OCI to predict future performance. We find that the predictive ability of OCI, in particular the net unrealized gains/losses on available-for-sale (AFS) investment securities, becomes more pronounced when firms are audited by the Big 4 audit firms. Overall, our study suggests that information content embedded in OCI can provide decision-useful information that is helpful for the prediction of future firm performance.

• Journal of the Korea Institute of Building Construction
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• v.19 no.5
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• pp.439-448
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• 2019

There are various factors affecting the success and failure of an apartment building project. However, after the unit sale price has been determined and the sale has started, the most important factor affecting on the project is the initial sales ratio for one month after the sale. Generally, developers predict an initial sales ratio by various data such as economic situation, the trend of the housing market, and the house price near the business place. However, it is very difficult for these factors to be calculated quantitatively in connection with the initial sales ratio. Therefore, the purpose of this study is to develop a regression model for forecasting the initial sales ratio of apartment building projects. For this study, pre-sales data collection, correlation analysis between influencing factors, and regression model development are performed sequentially. The results of this study are used as basic data for predicting the initial sales ratio in the feasibility analysis of apartment building projects and are used as key data for the development of the risk management model.

• Journal of Korea Society of Digital Industry and Information Management
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• v.11 no.3
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• pp.219-230
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• 2015

It is difficult to make plans about the production schedule and volume of seasonal products due to the huge uncertainty in the prediction of their demands, which is why the amounts of carryover seasonal products increase after the peak season. Traditional models fail to meet the important requirements of production and stock plans related to the enhanced efficiency of logistics system due to the reduced value of carryover products by the disposal based on large discounts and deterioration, which poses considerable difficulties with actual problem solving. This study examined the stages of product storage from the specialized factory warehouses during a low season through the stores and the warehouses of local distribution centers during a high season to stock disposal and carryover product warehouses after a high season. The study developed a model for logistics rationalization plans to minimize carryover products by advance selling new products by subscription during a low season in anticipation of high season demands, increasing the accuracy of demands prediction, and making stable production plans, as well as demonstrated its excellence through numerical analysis.

• Journal of the Korean Home Economics Association
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• v.41 no.8
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• pp.19-31
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• 2003

This study was intended to present the plan for preventing and solving the seriousness of the consumer problem perceived in the e-commerce. For this purpose, 723 questionnaires were distributed to university As a result of analysis, the following findings were obtained: 1) It was found that e-commerce users had higher knowledge of the degree of internet un, the ability to use information on the internet, the disposition of computerization, and e-commerce related consumer than e-commerce non-users. 2) It was found that e-commerce non-users had the higher level of perceived seriousness of the consumer problem than e-commerce users. Especially, it was found that e-commerce non-users had the high level of perceived seriousness of the consumer problem related to the problem of exchange, termination and after-sale nice and the leakage of exchange, termination and after-sale service and the leakage of private information e-commerce user. 3) It was found that university consumers' perceived seriousness of the consumer problem in e-commerce over the internet showed a significant difference in the ability to use information on the internet between e-commerce users and non-users.