• Title/Summary/Keyword: Business Inheritance

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Extensible Collaborative Process Composition Using Workflow Inheritance (워크플로 상속을 이용한 확장적 협업 프로세스 구성)

  • Kim, Hoon-Tae;Jung, Jae-Yoon;Kang, Suk-Ho
    • IE interfaces
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    • v.16 no.spc
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    • pp.49-54
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    • 2003
  • In e-business environment, business processes inevitably get more entangled and entail collaboration between distributed and heterogeneous platforms that are not easy to manage. Therefore, systematic and automated management of business process execution has drawn a great concern among companies that necessitate collaborative business processes. The concept of workflow inheritance enables abstraction, polymorphism and reusability of processes, and therefore contributes to extending and executing the processes effectively. We analyze various types of interoperation between business processes, and identify 6 primitive interoperability patterns. We propose a method for extensible collaborative process composition using workflow inheritance and provide collaborative workflow between business processes using web services.

A Study on Inheritance Tax Relief System for Business Succession (가업상속제도 개선방안)

  • Lee, Seong-Weon
    • Journal of Digital Convergence
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    • v.12 no.7
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    • pp.95-101
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    • 2014
  • In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

Sole Proprietorship Business Succession in Malaysia: A Perspective of Civil and Islamic Law

  • HAMDAN, Afifah;NOR MUHAMAD, Nasrul Hisyam;KAMARUDIN, Mohd Khairy;SAMAT@DARAWI, Abdul Basit;AB RAHIM, Nik Mohd Zaim;MOHAMAD NORZILAN, Nur Izzati
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.3
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    • pp.285-293
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    • 2022
  • Issues relating to business inheritance are a primary focus for business owners. Business inheritance is critical to ensuring that the business can be managed by the next generation and family members can benefit from the earnings and revenues. Therefore, preliminary planning must be done while the business owner is still alive by selecting the appropriate business inheritance mechanism for Muslims in Malaysia. The mechanisms of business inheritance, notably faraid, hibah, amanah, and hibah amanah will be examined in this paper from both a civil and Islamic perspective. By reviewing written journals and previous research, this research utilizes the library method. According to this study, business succession can be carried out by naming a beneficiary as a partner in the company or by completing the ownership transfer process while the owner is still living. In the other situation, it can be done by anyone among the heirs agreeing to re-register the business as usual. Meanwhile, there are four main instruments in Islamic law that can be used: faraid, hibah, amanah, and commercial hibah. According to this study, each instrument has a different impact on business succession. Entrepreneurs should use these instruments in their firm succession planning.

Inheritance of Anthracnose Resistance in a New Genetic Resource, Capsicum baccatum PI594137

  • Kim, Sang-Hoon;Yoon, Jae-Bok;Park, Hyo-Guen
    • Journal of Crop Science and Biotechnology
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    • v.11 no.1
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    • pp.13-16
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    • 2008
  • Pepper fruit anthracnose caused by Colletotrichum species is an economically important disease that causes serious yield loss and quality deterioration in many Asian countries including South Korea and Taiwan. Recently, Capsicum baccatum PI594137 was found to exhibit broad-spectrum resistance to Colletotrichum acutatum. The inheritance of anthracnose resistance to C. acutatum was analyzed in an intraspecific population derived from a cross between C. baccatum Golden-aji and PI594137. Detached mature green fruits were inoculated using the microinjection method. The disease response was evaluated as the disease incidence and the overall lesion diameter at 7 days after inoculation(DAI). The segregation ratios of resistance and susceptibility to C. acutatum in the $F_2$ and $BC_s$ populations significantly fit a 3:1 Mendelian model. This result indicates that the resistance of PI594137 to C. acutatum is controlled by a single dominant gene.

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The Effect of the Amendment of the Valuation Method for Unlisted Stocks in the Inheritance Tax Law (상속세법상 비상장주식평가규정의 개정이 조세공평성에 미친 효과)

  • Lee, Eui-Kyung
    • Korean Business Review
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    • v.17 no.2
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    • pp.25-39
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    • 2004
  • This paper examines the effect of the amendment of the valuation method for unlisted stocks in the inheritance tax law. There were many criticisms on the valuation method of the inheritance tax law because the method is not effective in the respect of the fairness in taxation. The method in the inheritance tax law was amended four times since the year 1991. This research focused on whether these amendments increased the impartiality in taxation or not. The finding of the empirical test indicates that as the valuation method were amended, the stock prices calculated by the valuation method were closer to the real stock price. On this ground, I could conclude that the amendments were effective in decreasing the partiality in taxation. In spite of the result, considering the cycle of stock market, I found that the problem of unlisted stock valuation in the inheritance tax law. The law lacks flexibility and elasticity.

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Development of a Concurrency Control Technique for Multiple Inheritance in Object-Oriented Databases (객체지향 데이터베이스의 다중계승을 위한 동시성 제어 기법 개발)

  • Jun, Woochun;Hong, Suk-Ki
    • Journal of Internet Computing and Services
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    • v.15 no.1
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    • pp.63-71
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    • 2014
  • Currently many non-traditional application areas such as artificial intelligence and web databases require advanced modeling power than the existing relational data model. In those application areas, object-oriented database (OODB) is better data model since an OODB can providemodeling power as grouping similar objects into class, and organizing all classes into a hierarchy where a subclass inherits all definitions from its superclasses. The purpose of this paper is to develop an OODB concurrency control scheme dealing with multiple inheritance. The proposed scheme, called Multiple Inheritance Implicit Locking (MIIL), is based on so-called implicit locking. In the proposed scheme, we eliminate redundant locks that are necessary in the existing implicit locking scheme. Intention locks are required as the existing implicit locking scheme. In this paper, it is shown that MIIL has less locking overhead than implicit locking does. We use only OODB inheritance hierarchies, single inheritance and multiple inheritance so that no additional overhead is necessary for reducing locking overhead.

Resistance to Anthracnose Caused by Colletotrichum acutatum in Chili Pepper(Capsicum annuum L.)

  • Kim, Sang-Hoon;Yoon, Jae-Bok;Do, Jae-Wahng;Park, Hyo-Guen
    • Journal of Crop Science and Biotechnology
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    • v.10 no.4
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    • pp.277-280
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    • 2007
  • Pepper fruit anthracnose, caused by Colletotrichum acutatum, results in serious yield loss and affects crop quality in many Asian countries, making it a disease of economic consequence. A source resistant to C. acutatum was identified by the AVRDC within the line Capsicum chinense Jacq. PBC932. The resistant breeding line C. annuum AR is the $BC_3F_6$ generation derived from C. chinense Jacq. PBC932. The inheritance of resistance to C. acutatum was analyzed in segregating populations derived from the two crosses HN 11$\times$AR and Daepoong-cho$\times$AR. Detached mature green fruits were inoculated using microinjection method. The disease response was evaluated as the disease incidence at 7 DAI. The segregation ratios of resistance and susceptibility to C. acutatum in the $F_2$ and $BC_R$ populations derived from the two crosses fit significantly to a 1:3 Mendelian model. This indicates that the resistance of AR to C. acutatum is controlled by a single recessive gene.

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Development of Performance Evaluation Metrics of Concurrency Control in Object-Oriented Database Systems

  • Jun, Woochun;Hong, Suk-Ki
    • Journal of Internet Computing and Services
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    • v.19 no.5
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    • pp.107-113
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    • 2018
  • Object-oriented databases (OODBs) canbe used for many non-traditional database application areas such as computer-aided design, etc. Usually those application areas require advanced modeling power for expressing complicated relationships among data sets. OODBs have more distinguished features than the traditional relational database systems. One of the distinguished characteristics of OODBs is class hierarchy (also called inheritance hierarchy). A class hierarchy in an OODB means that a class can hand down the definitions of the class to the subclass of the class. In other words, a class is allowed to inherit the definitions of the class from the superclass. In this paper, we present performance evaluation metrics for class hierarchy in OODBs from a concurrency control perspective. The proposed performance metrics are developed to determine which concurrency control scheme in OODBs can be used for a given class hierarchy. In this study, in order to develop performance metrics, we use class hierarchy structure (both of single inheritance and multiple inheritance), and data access frequency for each class. The proposed performance metrics will be also used to compare performance evaluation for various concurrency control techniques.

Analyses on Type and Characteristics of Urban Regeneration for Establishment of Urban Identity (도시정체성 확립을 위한 도시재생의 유형 및 계획특성 분석)

  • Lee, Joo-Hyung;Seo, Eui-Kweon;Lim, Jong-Hyun
    • KIEAE Journal
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    • v.9 no.5
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    • pp.85-96
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    • 2009
  • This study analyzed a characteristic by types of urban regeneration helping the establishment of urban identity under social condition change. It will be foundation of sustainable urban development with strategy that secures world-wide competitive power. For this, sample cases that established identity from urban regeneration were reviewed about the main subject and the supporting subject in business side and hardware, software, system, and finance in design factors. 4samples each in inheritance intensification type and change creation type were selected and analyzed. The result said it is most effective to establish urban identity when inheritance intensification type is the private-centered for urban regeneration. And it is better to do the project that the main subject and the supporting subject are taken by the private or the private-leading partnership. It is necessary to manage the region and plan events with software design factors more than hardware design factors. In addition, for urban identity, it was found to be desirable to utilize and preserve fully current resources such as historical scenery and activate the communities than making new facilities. On the contrary, the project based on change creation type needs to be under the public management with innovative idea. Also, when it comes to design factors, facilities related to culture and art and community spaces should open and run actively. It is important for the region to improve its image by New design style such as TOD. In software side, it is important to manage the region by monitoring about urban regeneration business and solve social mix and employment problem. On the other hand, in terms of system and administration, both types don't show a difference in urban identity establishment, since it is same that both should make partnership and get a support of subsidy to be most effective.

Learning and Classification in the Extensional Object Model (확장개체모델에서의 학습과 계층파악)

  • Kim, Yong-Jae;An, Joon-M.;Lee, Seok-Jun
    • Asia pacific journal of information systems
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    • v.17 no.1
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    • pp.33-58
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    • 2007
  • Quiet often, an organization tries to grapple with inconsistent and partial information to generate relevant information to support decision making and action. As such, an organization scans the environment interprets scanned data, executes actions, and learns from feedback of actions, which boils down to computational interpretations and learning in terms of machine learning, statistics, and database. The ExOM proposed in this paper is geared to facilitate such knowledge discovery found in large databases in a most flexible manner. It supports a broad range of learning and classification styles and integrates them with traditional database functions. The learning and classification components of the ExOM are tightly integrated so that learning and classification of objects is less burdensome to ordinary users. A brief sketch of a strategy as to the expressiveness of terminological language is followed by a description of prototype implementation of the learning and classification components of the ExOM.