• Tunnel and Underground Space
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• v.34 no.1
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• pp.28-53
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• 2024

In general, high-level radioactive waste (HLW) generated as a result of nuclear power generation should be disposed within the country. Determination of the disposal site and host rock for HLW deep geological repository is an important issue not only scientifically but also politically, economically, and socially. Considered host rock types worldwide for geological disposal include crystalline rocks, sedimentary rocks, volcanic rocks, and salt dome. However, South Korea consists of various rock types except salt dome. This paper not only analyzed the geological and rock mechanical characteristics on a nationwide scale with the preliminary results on various rock type studies for the disposal host rock, but also reviewed the characteristics and possibility of various rock types as a host rock through deep drilling surveys. Based on the nationwide screening for host rock types resulted from literature review, rock distributions, and detailed case studies, Jurassic granites and Cretaceous sedimentary rocks (Jinju and Jindong formations) were derived as a possible candidate host rock types for the geological disposal. However, since the analyzed data for candidate rock types from this study is not enough, it is suggested that the disposal rock type should be carefully determined from additional and detailed analysis on disposal depth, regional characteristics, multidisciplinary investigations, etc.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Journal of Intelligence and Information Systems
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• v.22 no.1
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• pp.139-157
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• 2016

Bankruptcy involves considerable costs, so it can have significant effects on a country's economy. Thus, bankruptcy prediction is an important issue. Over the past several decades, many researchers have addressed topics associated with bankruptcy prediction. Early research on bankruptcy prediction employed conventional statistical methods such as univariate analysis, discriminant analysis, multiple regression, and logistic regression. Later on, many studies began utilizing artificial intelligence techniques such as inductive learning, neural networks, and case-based reasoning. Currently, ensemble models are being utilized to enhance the accuracy of bankruptcy prediction. Ensemble classification involves combining multiple classifiers to obtain more accurate predictions than those obtained using individual models. Ensemble learning techniques are known to be very useful for improving the generalization ability of the classifier. Base classifiers in the ensemble must be as accurate and diverse as possible in order to enhance the generalization ability of an ensemble model. Commonly used methods for constructing ensemble classifiers include bagging, boosting, and random subspace. The random subspace method selects a random feature subset for each classifier from the original feature space to diversify the base classifiers of an ensemble. Each ensemble member is trained by a randomly chosen feature subspace from the original feature set, and predictions from each ensemble member are combined by an aggregation method. The k-nearest neighbors (KNN) classifier is robust with respect to variations in the dataset but is very sensitive to changes in the feature space. For this reason, KNN is a good classifier for the random subspace method. The KNN random subspace ensemble model has been shown to be very effective for improving an individual KNN model. The k parameter of KNN base classifiers and selected feature subsets for base classifiers play an important role in determining the performance of the KNN ensemble model. However, few studies have focused on optimizing the k parameter and feature subsets of base classifiers in the ensemble. This study proposed a new ensemble method that improves upon the performance KNN ensemble model by optimizing both k parameters and feature subsets of base classifiers. A genetic algorithm was used to optimize the KNN ensemble model and improve the prediction accuracy of the ensemble model. The proposed model was applied to a bankruptcy prediction problem by using a real dataset from Korean companies. The research data included 1800 externally non-audited firms that filed for bankruptcy (900 cases) or non-bankruptcy (900 cases). Initially, the dataset consisted of 134 financial ratios. Prior to the experiments, 75 financial ratios were selected based on an independent sample t-test of each financial ratio as an input variable and bankruptcy or non-bankruptcy as an output variable. Of these, 24 financial ratios were selected by using a logistic regression backward feature selection method. The complete dataset was separated into two parts: training and validation. The training dataset was further divided into two portions: one for the training model and the other to avoid overfitting. The prediction accuracy against this dataset was used to determine the fitness value in order to avoid overfitting. The validation dataset was used to evaluate the effectiveness of the final model. A 10-fold cross-validation was implemented to compare the performances of the proposed model and other models. To evaluate the effectiveness of the proposed model, the classification accuracy of the proposed model was compared with that of other models. The Q-statistic values and average classification accuracies of base classifiers were investigated. The experimental results showed that the proposed model outperformed other models, such as the single model and random subspace ensemble model.

• Archives of design research
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• v.18 no.4 s.62
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• pp.277-286
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• 2005

The purpose of this study is to ascertain the design element in traditional palaces of Korea, China and Japan. It takes threesteps to proceed this study. Firstly, it needs to be established the analysis framework from the documents. In second step, the design elements - the form, the material, the pattern and the color - should be collected and investigated through the observation of the actual traditional palaces the Changduckung, the Forbidden City, the Nijo castle. The third step is the analysis of the results of the investigation of the design elements from step two. To sum up similarities and dissimilarities among the design element in traditional palaces of Korea, China and Japan is as the following It is to be noticed that the mainly common characteristics of the artistic design are 'naturalism', 'harmonious ideas' and 'confucianism'. But the representation style of the design element is differed from the country. : The typical features of China are symmetry, glassy surface by artificial process, the meandered curve, the magnificent pattern and the constrable color. In Japan, the mathematical asymmetry, made-up rough surface by artificial skill, decorativepattern with abbreviation and achromatic color are important feature of the design element. While the major features of Korean design element are asymmetrical balance with nature, rough surface by natural process, moderate pattern and harmonious color.

• Journal of Wetlands Research
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• v.21 no.spc
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• pp.39-50
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• 2019

This study aims to assess the influence of climate change on the hydrological cycle at a basin level in North Korea. The selected model for this study is MRI-CGCM 3, the one used for the Coupled Model Intercomparison Project Phase 5 (CMIP5). Moreover, this study adopted the Spatial Disaggregation-Quantile Delta Mapping (SDQDM), which is one of the stochastic downscaling techniques, to conduct the bias correction for climate change scenarios. The comparison between the preapplication and postapplication of the SDQDM supported the study's review on the technique's validity. In addition, as this study determined the influence of climate change on the hydrological cycle, it also observed the runoff in North Korea. In predicting such influence, parameters of a runoff model used for the analysis should be optimized. However, North Korea is classified as an ungauged region for its political characteristics, and it was difficult to collect the country's runoff observation data. Hence, the study selected 16 basins with secured high-quality runoff data, and the M-RAT model's optimized parameters were calculated. The study also analyzed the correlation among variables for basin characteristics to consider multicollinearity. Then, based on a phased regression analysis, the study developed an equation to calculate parameters for ungauged basin areas. To verify the equation, the study assumed the Osipcheon River, Namdaecheon Stream, Yongdang Reservoir, and Yonggang Stream as ungauged basin areas and conducted cross-validation. As a result, for all the four basin areas, high efficiency was confirmed with the efficiency coefficients of 0.8 or higher. The study used climate change scenarios and parameters of the estimated runoff model to assess the changes in hydrological cycle processes at a basin level from climate change in the Amnokgang River of North Korea. The results showed that climate change would lead to an increase in precipitation, and the corresponding rise in temperature is predicted to cause elevating evapotranspiration. However, it was found that the storage capacity in the basin decreased. The result of the analysis on flow duration indicated a decrease in flow on the 95th day; an increase in the drought flow during the periods of Future 1 and Future 2; and an increase in both flows for the period of Future 3.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.3
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• pp.9-20
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• 2008

The government is planning to link a small park with the soon to be ready subway line 9 as a part of Seoul's policy, "The standard or plan for making a water-friendly space by water use" (2007). However, the specified concepts and instructions of the small parks need further work. Therefore, the policy is expected to expand to neighboring small parks near the subway station, but these are not supported by research or data which suggests the needs or actual user behavior and utilization of small parks. our country added the specified concept of small parks and theme parks to the classification of urban parks in the Urban Park Act Revision (2005.3.31), but the concept of small parks is not clearly settled in the law in the scopes of its function, scale, promotion nor particularly defined plans for small park projects. This study examines as small park near a subway station. The characteristics of there region and users vary from the characteristics of the station and region. In the "directions for concrete standards under the types of urban parks and green zones" (2007.2) the types of small parks are classified by "regional characteristics" and "user characteristics". Therefore, this study classifies the subject of neighboring small parks near subway stations as the neighborhood and small urban parks according to the Urban Park Act. The study was paralleled with observation and questionnaires on the analysis of the neighborhood and small urban parks. The actual conditions of park utilization and user behavioral characteristics were deducted by observation, while the questionnaire determined actual user utilization, importance and satisfaction level as well as the small park environment. This study largely focused on three aspects: park facility, design of this sentence isn't even complete. The second aspect isn't finished and the third isn't here.

• Journal of the Korean Institute of Landscape Architecture
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• v.39 no.4
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• pp.74-82
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• 2011

During the industrialization and urbanization of the country, urban rivers have been covered over and developed without forethought and thus became estranged from spaces utilized by area residents in everyday life. Recently, an influx of people and uses have increased largely because accessibility improved through restoration projects which have transformed these river areas into pleasant environments. It thus appears that these projects have an impact on community consciousness for area residents who live near the restored rivers to some extent. The purpose of this study was to determine via questionnaire the effects and influences of urban river restoration on area residents targeting visitors to Seongnaecheon(stream), Songpa-gu, Seoul, which has been restored recently. Factors in the questionnaire analysis included such items as the use status of Seongnaecheon, community consciousness(feeling of belonging, solidarity, feeling settled), and a before and after comparison of the restoration(change of consciousness, regional effects), etc. According to the results of analysis, visitors who have utilized the stream more than 1~2 times per week after the restoration project accounted for the greatest portion. The main purposes of these visits were to 'rest' and 'exercise' while the ratio of using it as a 'meeting space with neighbors and strangers' was low. Community consciousness of area residents using Seongnaecheon was generally high. As a result of an analysis of consciousness differences between groups after dividing visitors into 3 groups according to the frequency of visits, there were significant differences in the consciousness level between groups with high community consciousness levels in visitors who visited frequently. In consideration of these results, the provision of programs along with proper facilities that can be used is deemed important for area residents so as to inspire community consciousness of the area by means of activating both community activities and the progressive use of the restored river.

• Journal of Distribution Science
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• v.8 no.3
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• pp.37-47
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• 2010

CRM refers to the operating activities that always maintain and promote good relationship with customers to ultimately maximize the company's profits by understanding the value of customers to meet their demands, establishing a strategy which may maximize the Life Time Value and successfully operating the business by integrating the customer management processes. In our country, many big businesses are introducing CRM initiatively to use it in marketing strategy however, most medium and small sized companies do not understand CRM clearly or they feel difficult to introduce it due to huge investment needed. This study is intended to present CRM promotion strategy and activities plan fit for the medium and small sized companies by analyzing the success factors of the leading companies those have already executed CRM by surveying the precedents to make the distributors out of the industries have close relation with consumers to overcome their weakness in scale and strengthen their competitiveness in such a rapidly changing and fiercely competing market. There are 5 stages to build CRM such as the recognition of the needs of CRM establishment, the establishment of CRM integrated database, the establishment of customer analysis and marketing strategy through data mining, the practical use of customer analysis through data mining and the implementation of response analysis and close loop process. Through the case study of leading companies, CRM is needed in types of businesses where the companies constantly contact their customers. To meet their needs, they assertively analyze their customer information. Through this, they develop their own CRM programs personalized for their customers to provide high quality service products. For customers helping them make profits, the VIP marketing strategy is conducted to keep the customers from breaking their relationships with the companies. Through continuous management, CRM should be executed. In other words, through customer segmentation, the profitability for the customers should be maximized. The maximization of the profitability for the customers is the key to CRM. These are the success factors of the CRM of the distributors in Korea. Firstly, the top management's will power for CS management is needed. Secondly, the culture across the company should be made to respect the customers. Thirdly, specialized customer management and CRM workers should be trained. Fourthly, CRM behaviors should be developed for the whole staff members. Fifthly, CRM should be carried out through systematic cooperation between related departments. To make use of the case study for CRM, the company should understand the customer and establish customer management programs to set the optimal CRM strategy and continuously pursue it according to a long-term plan. For this, according to collected information and customer data, customers should be segmented and the responsive customer system should be designed according to the differentiated strategy according to the class of the customers. In terms of the future CRM, integrated CRM is essential where the customer information gathers together in one place. As the degree of customers' expectation increases a lot, the effective way to meet the customers' expectation should be pursued. As the IT technology improved rapidly, RFID (Radio Frequency Identification) appears. On a real-time basis, information about products and customers is obtained massively in a very short time. A strategy for successful CRM promotion should be improving the organizations in charge of contacting customers, re-planning the customer management processes and establishing the integrated system with the marketing strategy to keep good relation with the customers according to a long-term plan and a proper method suitable to the market conditions and run a company-wide program. In addition, a CRM program should be continuously improved and complemented to meet the company's characteristics. Especially, a strategy for successful CRM for the medium and small sized distributors should be as follows. First, they should change their existing recognition in CRM and keep in-depth care for the customers. Second, they should benchmark the techniques of CRM from the leading companies and find out success points to use. Third, they should seek some methods best suited for their particular conditions by achieving the ideas combining their own strong points with marketing. Fourth, a CRM model should be developed that will promote relationship with individual customers just like the precedents of small sized businesses in Switzerland through small but noticeable events.

• Cartoon and Animation Studies
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• s.34
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• pp.317-344
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• 2014

Perspectives on the basis of arts and cultural management, this study intends to suggest improvements in core curriculums that are required in order for South Korea, a country that has initiated into the animation industry through outsourcing from big-budget animation production countries such as America and Japan, to develop its own strong base in creative animation industry. The perspectives of arts management in this context means an integration nexus between human studies, social science and management, and suggestions are as follow: First, it is crucial to understand the current trend of animation industry structure across the globe, as well as to develop the ability of co-production. Animation industry often requires technical skills, capital strength and human resources, each having equal importance. Therefore, thorough analysis of the three components in worldwide animation industry must be preceded for animation production services. To do so, collaboration with major animation creation countries is the best option and is highly encouraged, so that the national animation curriculum shall be enhanced to meet such demands and hence develop various abilities. The second is a good understanding of new-media and new-platforms. Not only the traditional distributor of animation such as television and theater, the distribution system expands its scope to a variety of online sources including pod-casts and the Internet. Under these circumstances, a deep understanding towards animation distribution system and an analysis of the new consumer channel are also of paramount importance for animation production. Third, a possibility of animation supply chain through diversified routes and media have paved the way for a possible animation production services and distribution without a mega-budget. Thus, new curriculum shall need to reinforce marketing and management aspects that will in turn help individuals to establish a self-employed creative business. Last but not least, this study further includes illustration of current curriculum of animation studies in national universities, followed by detailed suggestions for the curriculum improvements based on the above mentioned three factors. It was observed that the current curriculums have been solely focused on practical works and technical skills of animation and art studies; a four-year-course colleges that provide animation courses usually lack components of human studies, social science and management. Thus, this study proposes essential contexts of management studies that are needed for individual business and also curriculum improvements that are derived from the analysis of the current industry and the new media.

• Journal of Navigation and Port Research
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• v.40 no.4
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• pp.197-205
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• 2016

Our country, which relies on maritime transport a majority of import and export trade volume and faced with unexpected accidents, it is difficult to operate the normal function of container terminal. It also caused by reliability issue raised is likely to be given a blow to the new volumes to attract and maintain existing volumes. Under this views, the container terminal is a situation that highlights the role of the harbor workers and cope with aggressive work to provide the best quality services to customers 365 days. On these grounds, the heavy work burden is passed on to the harbor workers and caused accidents every year. The study was analyzed the safety status of the container terminal under the real following the conditions as disaster status analysis, insufficient safety training circumstances and safety training from 2012 year to 2015 in the target current K.Y terminal. As a result of equipments safety training analysis, it shows that 2012 year happened 45 cases and 31 cases in 2013 year until not practicing the training over the Gantry Crane equipment. One hand 23 cases took place in 2014 while preparation training and the other intensive training period of 2015, 8 cases occurred. it shows that 2012 year happened 13 cases and 19 cases in 2013 year until not practicing the training over the Transfer Crane equipment. One hand 12 cases took place in 2014 while preparation training and the other intensive training period of 2015, 8 cases occurred. it shows that 2012 year happened 9 cases and 9 cases in 2013 year until not practicing the training over the Yard Tractor equipment. One hand 9 cases took place in 2014 while preparation training and the other intensive training period of 2015, 4 cases occurred. Because safety training of the container terminal was given to greatly impact on the mandatory safety training, self-educational enforcement and specified equipments safety training, hence the container terminal is to strengthen the safety education to prevent accidents in advance.