• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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• pp.129-139
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• 2021

The aim of this study is to provide insight into tax avoidance through planning and management, and its investment consequences in financially constrained and unconstrained firms, as well as to empirically examine the interrelationships between the variables studied. Data was extracted from the financial statement analysis of non-financial companies listed on the Pakistan stock exchange (PSX) published by the State Bank of Pakistan, covering ten major manufacturing sectors. KZ index and WW index are used to identify financially constrained and unconstrained firms. Tax avoidance is measured by using GETR and LETR. All the equations are estimated through panel data regression models using common, fixed, and random effects. The empirical investigation of the role of tax avoidance in all firms collectively and constrained and unconstrained firms separately showed that the tax avoidance behavior of these firms is translated into investments by these firms. The study will help policymakers in strategy formulation and implementation related to tax planning and investment decisions in constrained and unconstrained firms to overcome their financial constraints and to optimize their investment decisions for value maximization. This will substantially increase the investment in the country by providing growth opportunities and lowering the tax rates.

• Advances in aircraft and spacecraft science
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• 제6권1호
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• pp.51-67
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• 2019

AMOSC (Automatic Margin Of Safety Calculation) is a SW tool which has been developed to calculate the failure index of layered composite structures by referring to the cutting edge state-of-the-art LaRC05 criterion. The stress field is calculated by a finite element code. AMOSC allows the user to calculate the failure index also by referring to the classical Hoffman criterion (which is commonly applied in the aerospace industry). When developing the code, particular care was devoted to the computational efficiency of the code and to the automatic reporting capability. The tool implemented is an API which has been embedded into Femap Siemens SW custom tools. Then, a user friendly graphical interface has been associated to the API. A number of study-cases have been solved to validate the code and they are illustrated through this work. Moreover, for the same structure, the differences in results produced by passing from Hoffman to LaRC05 criterion have been identified and discussed. A number of additional comparisons have thus been produced between the results obtained by applying the above two criteria. Possible future developments could explore the sensitivity of the failure indexes to a more accurate stress field inputs (e.g. by employing finite elements formulated on the basis of higher order/hierarchical kinematic theories).

• 유통과학연구
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• 제18권12호
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• pp.67-77
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• 2020

Purpose: Based on the author's adapted invariant choice, this study is to present the methodology and the calculation of the integral index of the digital component of the quality of life. By analyzing the digital indexes, the study is also to discuss distribution of ICT and the digital quality of life of the population of Kazakhstan and its regions. Research design, data, methodology: In this research, the method of calculation of integral assessment of the indicator was used, which indicates index constructs. The study analyzed objective secondary data for the period 2017-2019, which was the database from official websites of the Committee on Statistics of the Republic of Kazakhstan. Results: The study produced an integral code for assessing digital components of living standards of the population, consisting of five groups sub-indexes. Conclusions: Based on the provided analyses, we can confirm the existence of a significant difference of all the indicators of digital living standards of the population between the two leading cities: Almaty city and Nur-Sultan city. Furthermore we can deduce the differences of the examined indexes for other regions of Kazakhstan. Despite the rapid adoption of digital technologies, Kazakhstan still has significant digital gaps among cities indicating regional differences in the speed of implementation and distribution of digital technologies.

• 한국지하수토양환경학회지:지하수토양환경
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• 제26권3호
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• pp.14-24
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• 2021

Aquifer thermal energy storage (ATES) system uses groundwater thermal energy for cooling and heating of buildings, and it is also often utilized to provide warm water to crops and plants for the purpose of enhancing agricultural yields. This study investigated the potential influences of a ATES system on the geochemical properties of groundwater by simulating the variation of hydrochemistry and saturation index of groundwater during ATES operation. The test bed was installed at an agricultural field, which is mainly composed of an groundwater-rich alluvial plain. The simulation results showed no significant precipitation of mineral phases such as manganese-iron oxide, carbonate and sulfate around the ATES test bed, as well as no debasement of other important water quality parameters. The implementation of ATES system in the study area was appropriate and effective for utilizing the thermal energy of groundwater for agricultural use.

• 대한전자공학회논문지TE
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• 제42권3호
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• pp.31-38
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• 2005

본 논문에서는 유전자 알고리즘을 이용하여 특정 행동 패턴을 보이는 상대 캐릭터에 적절히 적응할 수 있는 대전 액션 게임용 지능캐릭터의 구현 방법을 제안한다. 이를 위하여 현재 행동과 단계뿐 만 아니라 과거행동까지 고려하여 학습한다. 제안한 방법이 얼마나 효과가 있는지 알아보기 위하여 현재의 행동과 단계만을 적용한 실험(실험-1)과 과거 행동을 추가한 행동패턴을 적용한 실험(실험-2) 결과를 비교 분석하였다. 실험 평가는 두 캐릭터가 획득한 점수를 측정하여 그 비로써 평가하였다. 실험 결과 초기에는 실험-1에서 높은 점수비로 시작하지만 일정 세대 이후부터는 실험-2의 점수비가 좋아지며, 실험-2에서는 모두 최적해를 찾을 수 있었다. 또한 실험-2에서 지능 캐릭터는 행동이 완료되는 시점에서 최대의 점수를 얻기 위해 이동(전진,후진)이나 시간 지연 동작을 하여 스스로 진화하면서 게임 규칙을 학습함을 보았다.

• Journal of Preventive Medicine and Public Health
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• 제33권4호
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• pp.393-401
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• 2000

Objectives : To evaluate the impacts of the DRG payment system on the behavior of medical insurance claimants. Specifically, we evaluated the case-mix index, the numbers of diagnosis and procedure codes utilized, and the corresponding rate of diagnosis codes before, during and after implementation of the DRG payment system. Methods : In order to evaluate the case-mix index, the number of diagnosis and procedure codes utilized, we used medical insurance claim data from all medical facilities that participated in the DRG-based Prospective Payment Demonstration Program. This medical insurance claim data consisted of both pre-demonstration program data (fee-for-service, from November, 1998 to January, 1999) and post-demonstration program data (DRG-based Prospective Payment, from February, 1999 to April, 1999). And in order to evaluate the corresponding rate of diagnosis codes utilized, we reviewed 820 medical records from 20 medical institutes that were selected by random sampling methods. Results : The case-mix index rate decreased after the DRG-based Prospective Payment Demonstration Program was introduced. The average numbers of different claim diagnosis codes used decreased (new DRGs from 2.22 to 1.24, and previous DRGs from 1.69 to 1.21), as did the average number of claim procedure codes used (new DRGs from 3.02 to 2.16, and previous DRGs from 2.97 to 2.43). With respect to the time of participation in the program, the change in number of claim procedure codes was significant, but the change in number of claim diagnosis codes was not. The corresponding rate of claim diagnosis codes increased (from 57.5% to 82.6%), as did the exclusion rate of claim diagnosis codes (from 16.5% to 25.1%). Conclusions : After the implementation of the DRG payment system, the corresponding rate of insurance claim codes and the corresponding exclusion rate of claim diagnosis codes both increased, because the inducement system for entering the codes for claim review was changed.

• 한국ITS학회 논문지
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• 제9권6호
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• pp.13-21
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• 2010

도로교통공단과 경찰청은 2005년부터 전국 주요도시에 교통정보센터, 도로교통정보시스템(UTIS), CCTV, VMS 통신망 등 교통정보 기반시설을 설치하는 "도시지역 광역교통정보 기반확충사업"을 추진 중에 있다. 중앙교통정보센터는 국내 교통정보 허브(Hub) 기능을 담당하는 동시에 표준화된 광역교통정보관리체계의 구축 및 지역간 구분없는 UTIS 교통정보를 제공하는 역할을 수행하고 있다. 본 연구에서는 중앙교통정보센터를 통해 통합 제공되는 UTIS 교통정보 서비스의 효율적 추진과 품질향상을 도모하기 위한 방안을 모색하기 위해 수행되었다. 최종수요자(End-User) 요구분석, 기존사례검토 및 계층적 분석기법(AHP) 등을 활용하여 UTIS 교통정보 제공서비스의 성과평가지표를 개발하였으며, 평가시행방안을 수립 제시하였다. 개발된 성과평가지표는 총 5개 부문 20개 지표로 구성되어 있으며, UTIS 교통정보 제공에 따른 직접적/간접적 평가가 가능토록 하였다. 본 연구에서 제시된 평가지표 및 평가방법을 활용함으로써 중앙교통정보센터 UTIS 교통정보 제공서비스의 품질 개선을 도모할 수 있을 것으로 기대되며, 타 교통정보시스템의 운영성과 평가 시에도 확장 적용이 가능할 것으로 판단된다.

• Safety and Health at Work
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• 제10권1호
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• pp.54-60
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• 2019

Background: Increasing the establishment of integrated management systems (IMSs) is done with the purpose of leaving traditional management methods and replacing them with modern management methods. Thus, the present study sought to analyze the events and investigate the impact of IMS on health and safety performance indices in an Iranian combined cycle power plants. Methods: This case study was conducted in 2012 in all units of the Yazd Combined Cycle Power Plant on accident victims before and after the implementation of IMS. For data analysis and prediction of indices after the implementation of IMS, descriptive statistics and Kolmogorov-Smirnov test, Chi-square, linear regression, and Cubic tests were conducted using SPSS software. Results: The number of people employed in the power plant in an 8-year period (2004-2011) was 1,189, and 287 cases of work-related accidents were recorded. The highest accident frequency rate and accident severity rate were in 2004 (32.65) and 2008 (209), respectively. Safe T-score reached to below -3 during 2010-2011. In addition, given the regression results, the relation between all predictor variables with outcomes was significant (p < 0.05), except for the variable $X^1$ belonging to the accident severity rate index. Conclusion: The implementation of safety programs especially that of IMS and its annual audits has had a significant impact on reducing accident indices and improving safety within the study period. Accordingly, health and safety management systems are appropriate tools for reducing accident rate, and the use of regression models and accident indices is also a suitable way for monitoring safety performance.

• Journal of Korea Trade
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• 제27권5호
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• pp.153-166
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• 2023

Purpose - This research empirically analyzes the influence of economic policy uncertainty and free trade agreements (FTAs) on bilateral trade volumes between Korea and its trading partners. The study investigates whether fluctuations in the Economic Policy Uncertainty Index (EPUI) for both Korea and its trading partners significantly impact trade volumes and whether the implementation of FTAs mitigates these effects. Design/methodology - The study employs dynamic panel data analysis using the system generalized method of moments (system GMM) estimation method to achieve its research objectives. It utilizes country-month-level panel data, including the EPUI, trade volume between Korea and its trading partner countries, and other pertinent variables. The use of system GMM allows for the control of potential endogeneity issues and the incorporation of country-specific and time-specific effects. Findings - The analysis yields significant results regarding the impact of economic policy uncertainty on Korea's exports and imports, particularly before the implementation of FTAs. An increase in the EPUI of trading partners leads to a notable increase in Korea's exports to them. Conversely, an increase in Korea's EPUI negatively affects its imports from trading partners. However, post-FTA implementation, the influence of each country's EPUI on trade volume is neutralized, with no significant difference observed. Originality/value - This research contributes to the existing literature by providing empirical evidence on the interaction effects between economic policy uncertainty and FTAs on bilateral trade volumes. The study's uniqueness lies in its examination of how FTAs mitigate the impact of economic uncertainty on trade relations between countries. The findings underscore the importance of trade agreements as mechanisms to address economic risks and promote international trade relations. In a world where global market uncertainties persist, these insights can aid policymakers in Korea and other countries in enhancing their trade cooperation strategies and navigating challenges posed by evolving economic landscapes.

• 벤처창업연구
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• 제16권6호
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• pp.31-42
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• 2021

한국 경제에서 창업·벤처기업의 중요성이 커지고 있다. 이 연구는 창업·벤처기업의 성장을 포함하여 창업·벤처 생태계가 성장하고 있는지 측정하였다. 창업·벤처 생태계는'생태계'의 주요 행위자인 창업·벤처기업, 투자기관, 정부로 구성하고, 이들의 주요 활동을 정량적 지표 25개로 측정하였다. 창업·벤처 생태계 지수는 25개 지표의 2010~2018년의 시계열 원자료를 토대로 종합주가지수 방식과 AHP를 통한 가중치를 적용하여 산출하였다. 2018년 창업·벤처 생태계는 2010년에 비해 2.1배 성장하였으며, 정부 지수의 증가가 성장에 큰 영향을 미쳤다. 2018년 각각의 지수를 구성하는 개별지표를 보면, 기업 지수는 천억 벤처기업의 수, 투자 지수는 회수금액, 정부 지수는 모태펀드 출자금액이 성장에 가장 큰 영향을 주었다. 원자료를 토대로 창업·벤처 생태계 지수를 생태계별(창업생태계와 벤처생태계), 업종별(전업종과 제조업), 지역별(전국과 부산)로 구분하여 분석하였다. 그 결과, 지난 8년간 창업생태계의 성장이 벤처생태계의 성장 보다 근소한 차이로 컸다. 제조업 창업·벤처 생태계는 전업종 보다 낮게 나타났으며, 예시로 살펴본 부산의 창업·벤처 생태계 지수는 전국 보다 낮게 나타났다. 이 연구는 창업·벤처 생태계 지수를 개발 및 측정하여 모니터링 함으로써 지원 정책의 수립 및 시행에 활용하고자 했다. 이 지수는 주요 행위자 간의 상호관계를 파악해 볼 수 있으며, 공식적인 통계조사 결과를 활용하여 누구라도 지수를 산출할 수 있는 장점이 있다. 향후에도 지수를 지속적으로 모니터링하여 경제사회적 사건이나 정책적 지원이 창업·벤처 생태계에 어떤 영향을 미쳤는지 파악할 필요가 있다.