• Journal of Digital Convergence
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• v.15 no.11
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• pp.221-229
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• 2017

The purpose of this study is to find out ways to enhance corporate value by using more efficient use of non-reflux Income which is commonly considered in existing corporate income tax refund and newly introduced investment and mutual aid promotion tax. Specifically, we analyzed the effect of income tax return income and income tax return on wages and fixed - asset investments, which are commonly considered in the two tax systems, on firm value. As a result of the analysis, it was confirmed that short-term internal reserves and income reflux activities had a negative impact on firm value, and long-term internal reserves and income reflux return had positive effects on firm value. It is recommended not to formulate uniform criteria such as the ratio of income refund activity to the contents of tax, but to apply the tax refund to the internal taxation system and the taxable income source.

• Proceedings of the Korea Society for Simulation Conference
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• 2001.10a
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• pp.468-476
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• 2001

The ROK TRANSCOM is trying to establish a concrete wartime sealift operation plan. But there are many problems to be solved for setting up the plan. The most serious problem is to procure war materiel to be shipped in U.S.A and next one is to determine the number of sealift assets and to allocate them. The process of sealift operation can be described as follows. Before the order of vessel mobilization, all vessels appointed for activation would be scattered in worldwide in the state of Beaded or unloaded. After the order of vessel mobilization, vessels would go to SPGE(seaport of embarkation) to load war materiel. Some loaded ships should offload the commercial cargo to the near port as soon as they are activated, before they would go to SPOE. All vessels would load procured materiel in SPOE and then go to SPOD(seaport of debarkation). They would offload war materiel in SPOD and then go back to SPOE to load war materiel again. We will simulate this process using ARENA(1), evaluate the sealift capability of ROK and find omit problems of the sealift plan. This model ultimately evaluates the sealift capability and provides planners with critical information far establishing and correcting the plan. This study can also provide military planners with a flexible and accessible decision support tool to provide advance planning under a variety of conditions on the sealift capability. The military planner is expected to make use of this model as a standard for establishing effective and concrete sealift operation in the near future. We can conclude how procurement capability significantly affects the result of sealift operation through this model. We could decide the appropriate levee of sealift asset such as the number of vessels and the number of available berth. So we could allocate effectively the resources for completing the sealift operation within the TGT(Target) time.

• The Journal of Korean Institute for Practical Engineering Education
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• v.3 no.1
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• pp.119-126
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• 2011

This study analyzed the effect of the competency factors (resources and education competency)on the performance of university-industry cooperation by characteristic of universities through multiple regression model using 202 datasets empirically. The input factors variables used in a research model were characteristics of universities (research oriented/education-oriented universities and public/private universities) and competency factors (resource competency and education competency) of university-industry cooperation. The performance factors of university-industry cooperation were composed of the outcomes of intellectual knowledge asset, technology transfer, spin-off and financial profits. The empirical results show that research-oriented universities and public universities produce a uniter performance of university-industry cooperation than education-oriented universities and private universities, respectively and the competency factors of university-industry cooperation such as resource and education competency also have a positive effect on the performance of university-industry cooperation.

• The Journal of Fisheries Business Administration
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• v.53 no.3
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• pp.43-64
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• 2022

Efforts to prevent IUU fishing began in 1996 as the IUU Antarctic Marine Living Resources Conservation Committee reported the multilateral efforts of the international community and related international organizations to prevent IUU fishing. Korea has recently been pointed out by the international community as to many problems regarding its will to eradicate IUU fishing. It is true that Korea has ever been designated as an 'IUU participating country' or a 'non-cooperative third country' by the international community and that there have been considerable difficulties in exporting seafood and using ports along with the deterioration of the national image. In 2020, with the efforts of related organizations and fisheries companies, Korea is now free from being known as a that Korea has recovered some degrees of trust from the international community through strengthening legal sanctions against IUU fishing and thorough implementation of follow-up measures is now free from non-cooperating country it cannot be said that the basic problems have been completely resolved just because it has emerged as a disgraceful country, and the current state of IUU fishing of Korea leaves a room for designation as a 'non-cooperative third country' again at any time in the future. Accordingly, there is an urgent need to examine the problems of the IUU fishing-related legal system in Korea and to come up with an improvement plan. Therefore, this paper reviews international norms for IUU fishing regulation (PSMA etc.) and domestic laws with the Distant Water Fisheries Development Act and Propose the improvement methods for related legal systems in Korea.

• Fashion & Textile Research Journal
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• v.15 no.2
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• pp.219-230
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• 2013

To generate future profits, luxury brands need to recognize and understand customers as individually important and analyze the impact factors that improve specific customer equity. With the growing recognition that customer equity is a key strategic asset, this study empirically investigates the effect of customer equity drivers on customer loyalty based on the study of Vogel et al.(2008) which expanded the Rust et al.(2000)'s study on customer equity. We empirically examine if the customer equity drivers have a different impact on customer loyalty. This study hypothesizes that the relative effect of customer equity drivers would be different depending on the purchasing behavior of consumers and examines the effects of them on the relationship of the drivers of customer equity and customer loyalty. We use stepwise multiple regression analysis to empirically test the relationship of value equity, brand equity, and relationship equity and customer loyalty. Relationship equity influences customer loyalty more strongly than value equity and brand equity. Customers seem to build loyalty based on the careful assessment of all costumer equity drivers (value equity, brand equity, and relationship equity). In addition, their relative impact is different depending on the purchasing behavior of consumers. A company cannot maintain all customer equity drivers at a high level with limited marketing resources; therefore, marketing investment for all customer equity drivers need to be allocated differentially depending on the purchasing behavior of consumers.

• The Korean Journal of Physiology and Pharmacology
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• v.14 no.5
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• pp.279-283
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• 2010

Urushinol, a plant allergen, has significantly restricted the medical application of $Rhus$ $verniciflua$, although it has been reported to possess a wide variety of biological activities such as anti-inflammatory, antioxidant, and anti-cancer actions. To reduce the urushinol content while maintaining the beneficial biological activities, mushroom-mediated fermentation of $Rhus$ $verniciflua$ was carried out and this method resulted in significantly attenuated allergenicity [1]. In the present study, to examine the neuroprotective properties of mushroom-fermented stem bark of $Rhus$ $verniciflua$, two constituents were isolated from mushroom-fermented bark and their neuroprotective properties were examined in a mouse model of kainic acid (KA)-induced excitotoxicity. KA resulted in significant apoptotic neuronal cell death in the CA3 region of mouse hippocampus. However, seven daily administrations of RVH-1 or RVH-2 prior to KA injection significantly attenuated KA-induced pyramidal neuronal cell death in the CA3 region. Furthermore, pretreatment with RVH-1 and RVH-2 also suppressed KA-induced microglial activation in the mouse hippocampus. The present study demonstrates that RVH-1 and RVH-2 isolated from $Rhus$ $verniciflua$ and detoxified using mushroom species possess neuroprotective properties against KA-induced excitotoxicity. This leads to the possibility that detoxified $Rhus$ $verniciflua$ can be a valuable asset in herbal medicine.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.15 no.6
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• pp.303-309
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• 2015

The construction process and safety management are an important means of the total projects for the decision-making. As an important management tool of cost, resources and risks of the project, the analysis and evaluations are recorded as an important asset of company. Also, it has become a safety device that could reduce risk factors repeatedly by the decision-making methods for the future similar projects. Component-based software, by reusing the useful part, which was prepared without newly developing all that, by building a new software product, the long-term continuous/steady through the provision of a component-based software, by securing a sales base, it should be the development and supply a wide range of applications. In this paper, we propose the construction process control systems for increasing modifiability of process creation and modification for business efficiency in accordance with the diverse trends in the construction process as a low-cost niche through a component-based software supplier to solve these problems.

• Korean Journal of Environment and Ecology
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• v.20 no.2
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• pp.143-152
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• 2006

The purposes of this study were to provide basic visitor information for effective park management and to understand visitors' perception about the interpretive media which is utilized as a self-guide environmental interpretation in Weolchusan National Park. To accomplish the purposes of study, a questionnaire survey was chosen and the 196 valid samples among them were analyzed. Among who used the interpretive media, the largest proportion used the information board of park use-resources, and the usage rate of interpretive label of woody plant, interpretive sign of cultural asset, and self-guide tour were shown to be relatively high. However, the park brochures(map), bulletin boards, park web sites, LED sign, and visitor center exhibits were evaluated that use efficiency was low. In the analysis of importance-performance, visitors were perceiving the importance of all form of interpretive media greatly. The performance of interpretive media was also evaluated as affirmative.

• The Journal of the Korea Contents Association
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• v.19 no.6
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• pp.359-367
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• 2019

As a strategy for strengthening local competitiveness, efficient use of regional assets is becoming more and more important. The key to regional identity and competitiveness is local assets. The purpose of this study is to derive the priority region for development by evaluating local assets. The analysis methods used in this study are Geographic Information System analysis, Big Data Trend analysis, and Analytic Hierarchy Process analysis. To assess the potential of local assets, the preference of assets, historical value, cluster of resources, wide-area transport accessibility, and population density were set as analysis indicators and itemized weights were applied using AHP to reflect the importance of each item. As a result of analyzing Yeongju city in Gyeongsangbuk-do, eight major points such as Buseoksa Temple, Sosu Seowon, Huibangsa Temple, Punggi Hot Spring Resort, Punggi Station, National Center for Forest Therapy, Yeongju east region and Museom Village were derived.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.1
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• pp.252-263
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• 2016

This study considered the factors of city brand reinforcement and city revitalization through a case study of two cities that were successful in revitalizing using a brand strategy. World leading cities are securing city competitiveness through the culture resources, particularly traditional culture, as a key asset to highlight the cities' uniqueness in increasing their value. The Confucianism influence on Korean traditional culture has a valuable content like etiquette, ritual ceremony, food, education, etc. as well as culture heritage in historical architecture. Therefore, it can be used as the city's assets to promote it worldwide. On the other hand, there is difficulty in preserving most Confucianism culture content and the intangible cultural properties have been neglected. This needs to be applied actively to be used on a city brand strategy. This study reviewed the successful case of Andong city in Korea and Qufu city in Sandong, China and suggests ways of raising the cities' brand power.