• Industry Promotion Research
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• v.5 no.1
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• pp.137-147
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• 2020

Social co-operatives, which are working positively to realize the economic and social purpose of being carried out directly through products and services producing the public interest, are steadily expanding under the public interest mission of social co-operatives. It has important theoretical and practical significance to study the model of social co-operatives tailored to the local situation in Korea based on international experience. This study looks at the international status of social co-operatives, international cases, and puts forward problems and suggestions centering on cases of advanced countries. It sought to find a solution to what society required only by solving the problems necessary for sustainable economic growth. In order to achieve the objectives of this study, the social cooperatives of advanced countries, such as Italy, Canada, and France, were organized, compared and analyzed. The study found that the implications of co-operatives in Italy, France and Canada are as follows. First, it is needed to adhere to the principles of co-operatives in pending issues such as social problems and employment and jobs in the community. Second, it is necessary to establish a supportive financial system for the cooperative's initial stability and sustainability. Third, the ecosystem of co-operatives should be formed to support and foster legal systems and network organizations.

• Industry Promotion Research
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• v.5 no.2
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• pp.93-103
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• 2020

The purpose of this study is to provide a basis for the sustainability of cooperatives, To provide theoretical support for healthy development and academic research. The purpose of this study is to improve people's understanding of cooperatives (farmer professional cooperatives) in China. First of all, we analyze the background and concept of the introduction of cooperatives and the use of the latest advance research in China and South Korea; Secondly, we propose the status of Chinese cooperatives and the growth process of the legal system; Thirdly, we focus on the law and system of Chinese farmer professional cooperatives. Therefore, this study proposes the following four enlightenments : First, China should continue to improve and improve its legal systems, such as the tax assistance legal system, financial preferential legal system, and technical assistance legal system. Secondly, it is necessary to strengthen government supervision of cooperatives, improve the internal system of farmer cooperatives, improve the financing policies of farmer cooperatives, grasp the relationship between development and regulation, and form a development model centered on farmers. Third, the development of farmer cooperatives must be integrated with the local culture. Fourth, we must strengthen the training of cooperative members and strive to improve the level of management and self-innovation.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Information Systems Review
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• v.6 no.1
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• pp.103-121
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• 2004

It is necessary to assess and reap the benefits of integrating BP(Business Planning) and ISP(Information Systems Planning) in creating competitive advantage and ensuring superior financial performance. Securing and maintaining of integration between BP and ISP is frequently cited as a critical concern of IS managers. In general, however, BP and ISP are not integrated, and organization's strategy isn't supported effectively. Therefore, this paper identifies the current stage of BP-ISP integration of Korean insurance industry based on the survey and then reveals inhibiting factors and enabling factors for BP-ISP integration through the interview with IS managers of type 3 and type 4 companies. The results of this paper suggest factors to accomplish BP-ISP integration successfully for companies which are considering BP-ISP integration.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.20 no.2
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• pp.1-11
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• 2020

As an important basic building block of the smart grid environment, smart meter provides real-time electricity consumption information to the utility. However, ensuring information security and privacy in the smart meter data aggregation process is a non-trivial task. Even though the secure data aggregation for the smart meter has been a lot of attention from both academic and industry researchers in recent years, most of these studies are not secure against internal attackers or cannot provide data integrity. Besides, their computation costs are not satisfactory because the bilinear pairing operation or the hash-to-point operation is performed at the smart meter system. Recently, blockchains or distributed ledgers are an emerging technology that has drawn considerable interest from energy supply firms, startups, technology developers, financial institutions, national governments and the academic community. In particular, blockchains are identified as having the potential to bring significant benefits and innovation for the electricity consumption network. This study suggests a distributed, privacy-preserving, and simple secure smart meter data aggregation system, backed up by Blockchain technology. Smart meter data are aggregated and verified by a hierarchical Merkle tree, in which the consensus protocol is supported by the practical Byzantine fault tolerance algorithm.

• Management & Information Systems Review
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• v.34 no.2
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• pp.151-169
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• 2015

Social enterprises that are solving pressing global issues and providing services such as micro-finance, affordable housing, appropriate technology and education for the 'bottom of the pyramid' as well as cultural and community-related businesses that improve the 'quality of life' within a society are the target of impact investments. Among them, a capital financing is one of the most important factor in founding and fostering of social enterprise. However, the capital market for social enterprises in South Korea are not yet sufficiently developed. The Britain and U.S.A. attempted to solve the social problem by the introduction of the social innovation credit model, for example, social impact bonds(SIB), Big Society Capital, DBLIF, and ACCION International, which are considered as an innovative new financing instrument for social program. Instruments are being attempted for the first time in Britain and America. This study have two purposes. The first purpose is abstracting the institutional mechanism for introduction of impact investment such as SIB and DBLIF case in Britain and U.S.A.. Second, analyzing type and mix of policy instrument on impact investment from the perspective of policy instrument.

• Journal of Food Hygiene and Safety
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• v.17 no.1
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• pp.45-54
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• 2002

Hazard Analysis Critical Control Point System (HACCP) is recognized worldwide as a science-based and systematic approach for food safety. This has been initiated to establish the HACCP system in Korean slaughterhouses by suggesting some of effective implementation ways. An awareness level survey using questionnaire for 124 owners and 363 employees of the slaughterhouses, and 170 government officers responsible for HACCP duties was performed. This study shows that only 34.7% of owners, 21.1% of employees, and 57.1% of government officers have good understanding of HACCP, but 93.5%, 88.9% and 93.6% respectively have the willingness of HACCP implementation. Major benefits in HACCP implementation in the slaughterhouse raised by respondents were improvement of hygiene level of the plant (54.1%), increase of meat sale (17.6%), pride of the production of safe meat for human consumption (9.6%) and increase of meat export (7.5%), while major obstacles were financial difficulties (33.2%), poor levels of the facilities and equipments in the plants (27.3%), poor level of personal hygiene (19.4%), and lack of understanding of HACCP (12.3%). The most urgent measures which respondents raised to implement HACCP system effectively in the slaughterhouses at the moment were the Improvement of levels of facilities and equipments in the plants (36.6%), the establishment of HACCP base through education and training (19%), special benefits to HACCP implementing plant (11.8%), and close relationship between government and the industry (10.3%). The present study shows some of effective ways to implement HACCP in slaughterhouses.

• Journal of Science and Technology Studies
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• v.15 no.1
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• pp.145-180
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• 2015

Human Genome Project was a big science done by United States, U.K., France, China, Germany and Japan. But in Korea HGP was not constructed because of lack of governmental funding and failure to attract relevant actors' attention in spite of small voices from early genome researchers and some family members of patients with incurable diseases. This article does not argue that HGP in Korea was an undone science, a concept claimed by Scott Frickel, et al. Instead, it shows the historical fact that HGP was not constructed in Korea in 1990s and analyzes how genomic researches could become possible in Korea in the post-genomic age using the framework of triple-helix. In Korea, researchers have constructed hybrid networks and organizations that intermingles laboratories of university, industry, and government to conduct genomic researches which requires a lot of financial funding. This structure is different from the entrepreneurial university seen in developed countries such as the United States. Using two examples, this article shows that founding a start-up company by university researchers was not an option as in the United States, but a necessity in order to obtain enough funding to conduct genomic researches in Korea. Otherwise, researchers in Korean universities had to form hybrid networks with government to obtain small amount of funds to conduct researches. I argue that this phenomenon shows multifaceted characteristics of institutional structures regarding genomic researches in Korea.

• Journal of the Korean Society of Safety
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• v.32 no.2
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• pp.34-37
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• 2017

In recent emerging industry, Display field becomes bigger and bigger, and also semiconductor technology becomes high density integration. In Flat Panel Display, there is an issue that electrostatic phenomenon results in fine dust adsorption as electrostatic capacity increases due to bigger size. Destruction of high integrated circuit and pattern deterioration occur in semiconductor and this causes the problem of weakening of thermal resistance. In order to solve this sort of electrostatic failure in this process, Soft X-ray ionizer is mainly used. Soft X-ray Ionizer does not only generate electrical noise and minute particle but also is efficient to remove electrostatic as it has a wide range of ionization. X-ray Generating efficiency has an effect on soft X-ray Ionizer affects neutralizing performance. There exist variable factors such as type of anode, thickness, tube voltage etc., and it takes a lot of time and financial resource to find optimal performance by manufacturing with actual X-ray tube source. MCNPX (Monte Carlo N-Particle Extended) is used for simulation to solve this kind of problem, and optimum efficiency of X-ray generation is anticipated. In this study, X-ray generation efficiency was measured according to target material thickness using MCNPX under the conditions that tube voltage is 5 keV, 10 keV, 15 keV and the target Material is Tungsten(W), Gold(Au), Silver(Ag). At the result, Gold(Au) shows optimum efficiency. In Tube voltage 5 keV, optimal target thickness is $0.05{\mu}m$ and Largest energy of Light flux appears $2.22{\times}10^8$ x-ray flux. In Tube voltage 10 keV, optimal target Thickness is $0.18{\mu}m$ and Largest energy of Light flux appears $1.97{\times}10^9$ x-ray flux. In Tube voltage 15 keV, optimal target Thickness is $0.29{\mu}m$ and Largest energy of Light flux appears $4.59{\times}10^9$ x-ray flux.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.10
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• pp.48-53
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• 2017

One of the policies of the Ministry of Agriculture, Forestry and Livestock Food and Livestock aims to export $10 billion worth of products. Although it was not easy to achieve the export goal of $ 6.5 billion in 2016, the policy should be pursued continuously. Accordingly, a facility modernization project and high-tech greenhouse project are being implemented to facilitate exports. Moreover, it is possible to consider substitution of imports in the policy shift. Imports of temperate and tropical fresh fruits totaled 1.2 trillion won in 2016. Accordingly, identification of alternatives to tropical and temperate fresh fruit imports will enable farm income to increase and the fresh fruit industry to grow. The major obstacle to tropical fruit production in Korea is high heating costs. However, Jeju Island apple mango farmers found that using non-taxable kerosene and hot water from power plants could reduce heating costs by 42.5%. Indeed, using hot wastewater can reduce heating costs by more than 40%. To improve competition with imported fruits, farmers can change their heating systems using financial support plans (e.g., 20% government subsidies, 20% loans, 30% subsidies from local governments). The income effect and import substitution effect of fruit tree farmers should be carefully analyzed in the future and the study will be closed to discuss the policy direction.