• Korean Business Review
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• v.13
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• pp.159-178
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• 2000

Tax assistance system in Korea is a one that is designed by the central government to achieve specific policy objectives through the tax relief for economic activities or specific industries, leading to the development of the industries, Thus, the purpose of this study is to see if the government's direct tax assistance system for small and medium manufacturing firms is effective and then to contribute to establishing necessary policies for an effective tax assistance system based on the identification of a direct assistance system that is substantially useful to those firms. T- test was performed to see if there was a difference in tax burden between small and medium manufacturing firms and small and medium non-manufacturing firms and also to see whether the direct assistance system was effective. The results obtained from the statistical analyses are as follows: (1) The tax reduction rule applied to small and medium firms was turned out to be effective based on the fact that the effective tax rates of the small and medium firms to which the rule was applied were, on the average, significantly lower than those of the Listing large corporation which did not receive the tax benefit and also on the fact that the tax savings rates of the small and medium firms which could apply the rule were, on the average, significantly higher than those of the Listing large corporation to which the rule was not applied. (2) The tax credit rule applied to small and medium manufacturing firms was also turned out effective based on the same fact as described in the case of the application of the tax reduction rule.

• The Journal of Korean Society for School & Community Health Education
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• v.22 no.2
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• pp.53-64
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• 2021

Objectives: The objective of this study is to understand the factors having effects on the view of marriage of female university students, and also to present the reference data for establishing the measures for having the positive view of marriage of female university students. Methods: An online survey was conducted targeting total 254 female university students of two universities in Gyeonggi region, from October 1 st to November 13th 2020. The results of this study are as follows. Results: First, to the question related to the intent to marry, total 70% of them responded that they had intent to marry. In the time of marriage, they said they would marry when getting financially stable. The 30% of subjects said that they would choose non-marriage because they wanted to continuously enjoy free life and they did not want to bear burden related to childbirth and child-rearing. Second, in the results of analyzing differences in the view of marriage according to the general characteristics, the students with intent to marry showed the higher romantic view of marriage, instrumental view of marriage, and exclusive view of marriage than the students without intent to marry, which showed significant differences. Third, the view of marriage were the factors having the greatest effects on the intent to marry of female university students. Conclusion: Based on such results of this study, it would be necessary to focus on the policies that could positively change the view of marriage of female university students. It would be needed to establish the social·institutional support measures for work-life balance by reducing women's burden of childbirth and child-rearing. To the question about the time of marriage, the most subjects responded that they would do so when the economic ability and stable job were equipped. Thus, there should be the systematic youth employment support system that could help the students to quickly and stably enter society and to become financially independent after graduation. Also, for the formation of positive family relation, it would be necessary to develop·operate the educational programs for forming positive family relation and desirable communication methods for each subject(spouse, parents, children, siblings, and etc.).

• Smart Media Journal
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• v.9 no.4
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• pp.81-90
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• 2020

Due to the recent economic development and the improvement of income level in China, the desire for quality medical services is increasing compared to the past. As an alternative to satisfy these needs, various applications using smart phones and the like are being developed. The new corona that occurred in December 2019 began to show great interest in non-face-to-face telemedicine services using smart phones due to the worldwide spread of the coronavirus. Therefore, in this study, a total of 200 people were surveyed on the top three mobile medical applications in China, and the data of 120 people who actually used medical applications were analyzed based on Venkatesh's UTAUT2 theory. A study was conducted on the intent to use and the factors affecting the in-law behavior. First, it has become clear that the interactive characteristics, expectations for effort, price value, interest in privacy, habits, and promotional conditions have a positive impact on the user's use. Second, it was investigated that the user's intention to use influences the behavior of use, and among the intentions of use, it was found that the mobilization characteristic expectation, hedonistic motivation, price value, habits, and promotion conditions affect the use behavior. Third, a study result was derived that the controlling variables such as gender, age, school age, and annual income do not affect the user's intention to use mobile medical applications as a controlling variable. Finally, due to the nature of mobile devices that use the Internet, various security vulnerabilities exist, and this can cause great damage or personal and social impact. Therefore, for the development of mobile medical services in China, it is necessary to re-establish a research model through comprehensive and in-depth considerations to supplement these problems in the future.

• Korea Trade Review
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• v.48 no.4
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• pp.23-45
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• 2023

This study aims to investigate the relationship between institutional distance and FDI and focuses on China's outward FDI. The institutional distance between China and the host country is measured using the institutional quality published by the World Bank. This study collects panel data from 50 countries in which China invested from 2008 to 2019 and use the panel GLS methodology to examine the factors affecting outward FDI through three models. First, this study examines the impact of the absolute value of institutional distance on China's OFDI across all countries in which China invests. Second, this study divides countries with positive and negative institutional distance to China into two groups and examine the relationship between institutional distance and OFDI in each group. Finally, this study examines the non-linear relationship between institutional distance and OFDI from China. To test this, this study adds the squared term of institutional distance to the model. The results of the analysis are as follows Institutional distance is positively related to China's OFDI. The relationship between institutional distance and OFDI is inverted U-shaped in the group of host countries with relatively higher institutional quality than China, but positive in the group of low-quality host countries. In addition, China's OFDI is affected by a combination of institutional and economic factors. The results of this study have implications not only for FDI host countries but also for MNCs' choice of FDI destinations.

• The Journal of the Korea Contents Association
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• v.20 no.7
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• pp.331-341
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• 2020

Recently the government has succeeded in shutting down the Illegal Copyrighted Websites by cracking down on the operators of the websites. But this only caused 'the Balloon Effect', similar websites were created and users shifted to the new websites. 'Follow the money' is drawing attention as a way to complement the effect of policies. It tracks the commercialization scheme and fund flows of the Illegal Copyrighted Websites and blocks the supply and publication of advertisements, which are the main source of revenue. This approach aims at self-closure of Illegal websites by blocking the revenue source. In this study, we have selected and analyzed overseas cases that adopted these measures. Many countries had different policies and campaigns, but three things are common: non-punishment measures, partnership based on voluntary participation, pursuing a variety of purposes other than protecting the copyright industry. In Korea, the reason public-private Partnerships was not properly established had been caused by the difference of views between them. Advertisers and agencies need to expand their awareness that illegal advertisements can have adverse effects such as brand image damage and enormous economic losses. Also campaigns and conferences related with the policy should be held to prevent copyright infringement through mutual understanding and cooperation.

• Asian-Australasian Journal of Animal Sciences
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• v.15 no.9
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• pp.1267-1272
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• 2002

The present research was undertaken to monitor the effects of restricted and ad. libitum feeding during last trimester of pregnancy on the performance of crossbred dairy cows and their calves. For this purpose two groups of crossbred cows having eight animals in each group were put into two plane of nutrition during their last three months of pregnancy. Dietary energy level in one group was calculated as per Ministry of Agriculture, Fisheries and Food, (MAFF, UK) and the cows on other group received ad. libitum feeding (concentrate level similar to MAFF, recommendation+ad. libitum roughage). After calving, the cows of both groups were given same diet (ad. libitum) to study the effect of feeding during pregnancy on subsequent lactation performance of the cows. It was observed that during pre-calving period cows on ad. libitum feeding gained significantly (p<0.05) more body weight than that of cows on restricted feeding ($38.50{\pm}6.04$ vs $21.37{\pm}8.04kg/cow$). There was no significant differences between the birth weight of calves of restricted ($21.31{\pm}2.18kg$) and ad. libitum ($20.31{\pm}3.27kg$) groups. Dietary energy intake of ad. libitum group ($50.22{\pm}4.24$ MJ ME/d/cow) was significantly higher (p<0.01) than that of restricted group ($39.76{\pm}1.03$ MJ ME/d/cow). During lactation period cows that were on restricted feeding produced little more milk (3.06 lit/cow/day), than that of the cows on ad. libitum feeding (2.84 lit/cow/day). Although growth rate of the calves of restricted group upto one month ($0.23{\pm}0.09kg/calf/d$) was significantly (p<0.01) higher than that of ad. libitum group ($0.17{\pm}0.08kg/calf/d$) but after four months the growth rate of the calves of two groups become nearly similar ($0.35{\pm}0.02$ vs $0.37{\pm}0.03kg/calf/d$) and difference between them was non-significant. During lactation period cows of restricted group gained little weight but cows of ad. libitum group lost significantly (p<0.05) more weight. Per day metabolizable energy intake in both group during lactation period was nearly similar (67.54 vs 69.58 MJ ME). It is concluded that ad. libitum feeding during last trimester of pregnancy is neither economic for getting maximum milk yield nor for calf growth rate and MAFF, recommended level of dietary energy during that period could be applied on our pregnant crossbred dairy cows.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.1
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• pp.109-117
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• 2015

Background: Follow-up clinical consultations could improve overall health status as well provide knowledge and education for cancer prevention. Materials and Methods: This is the cross-sectional study using the Korean Community Health Survey (KCHS) 6th edition for 2012, with 115,083 respondents who underwent cancer checkups selected as subjects. Associations between the presence of consultation and the socioeconomic status were determined using statistical methods with the SAS 9.3 statistical package (Cary, NC, USA). Findings: Among the recipients, 32,179 (28.0%) received clinical consultations after cancer screenings. Those in rural areas (odds ratio, OR=0.71, 95% confidence interval (CI), 0.69-0.73) visited follow-up clinics less frequently than did those in urban areas. Starting at the elementary school level, as the education level increased to middle school (OR=1.26, 95% CI: 1.19-1.34), high school (OR=1.29, 95% CI: 1.23-1.36) or college (OR=1.76, 95% CI: 1.65-1.89), the participation rates also increased. When compared with the lowest quartile group, the quartile income level showed a statistical trend and difference as follows: second lowest quartile (OR=1.11, 95% CI: 1.07-1.16), third lowest (OR=1.12, 95% CI: 1.07-1.17) and highest quartile income (OR=1.29, 95% CI: 1.23-1.35). In addition, the people with economic activities (OR=0.87, 95% CI: 0.84-0.90) visited follow-up clinics less frequently than did the others. Current smokers (OR=0.93, 95% CI: 0.89-0.98) and inveterate drinkers (OR=0.88, 95% CI: 0.85-0.94) had a tendency to visit less often than did non-smokers and other drinkers with all cancers combined. Interpretation: We suggest primary prevention through lifestyle modifications including smoking and drinking, and environmental interventions may offer the most cost-effective approach to reduce the cancer burden.

• Korean Security Journal
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• no.17
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• pp.143-155
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• 2008

Purpose of this study is to analyze actual perception of security business of security workers centering on employees working within building and to improve accomplishment of works for security workers. For this, first, activities of security workers are discussed. Second, perception of employees of companies for the necessity of security workers, non-necessity of security workers, qualification requirements of security workers for improving business recognition were established as a framework of the study. Changes for recognition of security works in modern life are a little falling behind compared to unstopping economic development and diversifying job classifications. Even at present, expression of security works is still regarded as manager of facilities or apartments in the past. In other words, it is recognized as a simple change of title and names from apartment guard to security workers. Security works in the modern job classification is settling down as a professional field of facility management and as a part of various controls such as protection and security and its field is also expanding. It is a professional job with the purpose to analyze and prevent diverse criminal actions occurring in the society and also to introduce alternative measures with the role to prevent accidents to be occurred in variety in advance instead of simple working format taking a fixed guard post. Area of security works for the purpose of maximizing necessity of security works shall have equipped with deployment of professional security workers, consideration of business satisfaction of security workers, prevention education for rapidly changing safety accidents, and substantiality in the field. We expect to have more sophisticated area of security works with ceaseless efforts and with instillation of recognition of professionalism by security workers themselves.

• Journal of Korean Society of Transportation
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• v.23 no.3 s.81
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• pp.125-136
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• 2005

The current traffic accident reduction procedure in economic feasibility study does not consider the characteristics of road and V/C ratio. For solving this problem, this paper suggests methods to be able to evaluate safety of each road in construction and improvement through developing accident Prediction model in reflecting V/C ratio Per road types and traffic characters. In this paper as primary process, model is made by tke object of urban roads. Most of all, factor effecting on accident relying on road types is selected. At this point, selecting criteria chooses data obtained from road planning procedure, traffic volume, existence or non-existence of median barrier, and the number of crossing point, of connecting road. and of traffic signals. As a result of analyzing between each factor and accident. all appear to have relatives at a significant level of statistics. In this research, models are classified as 4-categorized classes according to roads and V/C ratio and each of models draws accident predicting model through Poisson regression along with verifying real situation data. The results of verifying models come out relatively satisfactory estimation against real traffic data. In this paper, traffic accident prediction is possible caused by road's physical characters by developing accident predicting model per road types resulted in V/C ratio and this result is inferred to be used on predicting accident cost when road construction and improvement are performed. Because data using this paper are limited in only province of Jeollabuk-Do, this paper has a limitation of revealing standards of all regions (nation).

• Korean Journal of Construction Engineering and Management
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• v.14 no.3
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• pp.3-11
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• 2013

The changes in construction business have impact on overall operation of construction companies. Poor business of construction companies following a s low industrial cycle could have broader implications and influences on the industry. Since a construction project involves various stakeholders including public organizations, financial institutions and households, a downturn in construction industry might lead to significant economic loss. In this regard, it is meaningful to examine the relationship between changes in construction business cycles and insolvency of construction companies. This study conducts an empirical analysis of the relationship between construction business cycles and how much they affect operation of construction companies. To this end, KMV model was used to estimate probability of bankruptcy, which represents business condition of a construction company. To examine construction business cycles, investment amount for different construction types-residential, non-residential, and construction work-was used as a variable. Based on the investment amount, VECM was applied and the analysis results suggested that construction companies should put priority on diversifying project portfolio. In addition, it was shown that once a construction company becomes unstable in business operation, it is hard to recover even when the market condition turns for the better. This suggests that, to improve business operation of a construction company, internal capacity-building is as important as the market condition and other external circumstances.