• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Journal of dental hygiene science
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• v.6 no.4
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• pp.277-284
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• 2006

The purpose of this study was to examine the perception of dental hygiene freshmen about their major and their occupational consciousness. The subjects in this study were 361 dental hygiene freshmen at three different colleges in Gyeonggi province. After a survey was conducted, the collected data were analyzed with SPSS WIN 11.5 program. The findings of the study were as follows: 1. As for their view of occupation, the students made a well-paying job a priority(M = 2.97), and looked upon an occupation as a means of living(M = 1.60). Regarding the use of the profits of dental hospitals and clinics, they believed that they should reinvest their profits in a purchase of machinery, an expansion of facilities or technical development(M = 2.00). 2. Concerning relations between their motivation of college entrance and their satisfaction with their major, 96.6 percent of those who found their major satisfactory or quite satisfactory considered it to right up with their alley. 82.6 percent of them chose their major to get a stable job, and 62.8 percent of them did it through the advice of their families, relatives or regular teachers. 59.1 percent of them did it in consideration of their college entrance examination scores. Every student who were pressed for economic reasons to choose their major were unsatisfied with it. Thus, their motivation of college entrance made a statistically significantly wide difference to their satisfaction with major(p < 0.01). 3. They got a mean of 3.10 in occupational consciousness. By sub- category, they scored highest in interpersonal and work ethics(3.19 respectively). They got a mean of 3.04 in academic ethics, and got a mean of 2.99 in professional ethics, which was the lowest mark. 4. As to connections between their general characteristics and occupational consciousness, their occupational awareness was significantly different according to their motivation of college entrance and information they acquired at the time of college entrance(p < 0.05). In regard to the relationship of their satisfaction with major to their occupational awareness, their occupational consciousness statistically significantly varied with their department, their willingness of staying as a dental hygienist, the future prospect of dental hygienist (p < 0.01).

• Journal of dental hygiene science
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• v.5 no.4
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• pp.233-238
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• 2005

The study was intended to investigate elementary schoolers' oral health status according to whether the school have and manage an school oral health clinic or not in order to provide useful information for continuously developing the school oral health clinic 1,163 children in Hwasan elementary school in Hwasung city and 485 children in S elementary school in the same locality were selected as the experimental group and the control group, respectively, and orally examined from May 1st to 30th, 2004. The findings from the oral examination were as follows. 1. DMF rate was higher in the higher grades in both the groups. The rate was lower in the experimental group with 45.1% of the children than in the control group with 65.3% of the children. 2. DMFT rate also were higher as the grades were higher in both the groups. The ratio was lower in the experimental group with 30.4% of the children than in the control group with 44.6% of the children. 3. DMFT index was 1.0 in number in the experimental group and 1.6 in the control group. Index increase from the 1st grade to the sixth grade was also more positive in the experimental group. 4. DT rate was a little higher in the experimental group in the first graders, but comparatively decreased to the grades while increased in the control group. In the sixth graders, the rate was 42.4% in the experimental group and 87.7% in the control group, the former was less than the latter by about 50% point. 5. FT rate was a little higher in the control group for the first graders but increased in the experimental group to the grades. The rate in the sixth graders was higher by more than double in the experimental group. Based on the above findings, the region of the study had better oral health statistics than in other regions. The operation of school oral health clinics that provide dental health care to children at the right time seems to contribute to enhancing their dental health status by preventing against dental diseases and changing their relevant knowledge, attitude and behaviors. In the future, more school oral health clinics should gradually be prepared to push ahead with a sustained, extensive dental health project geared toward school-aged children. To make it happen, dental hygienists who are professional medical personnels should be taken advantage of, and in order to beef up the efficiency of preventive measures and oral health education, the best dental health care services should be offered by harnessing dental hygienists and dentists who work at public dental clinics run by local governments.

• The Korean Journal of Emergency Medical Services
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• v.15 no.1
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• pp.5-23
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• 2011

Objective : This study grasps specific task on paramedics who plays a great role in the emergency scene, thereby eliciting definition of job called paramedics and analyzing occupation by DACUM method. Thus, the aim is to suggest working-level guidelines on the task of paramedics. Methods : It targeted paramedics who are working at hospitals, fire stations, and industries in Seoul and Gyeonggi area from Oct. 11, 2010 to Nov. 30. A total of 608 copies of questionnaire were analyzed by DACUM method. A research tool on occupational analysis consisted of 8 pieces for duty, 43 pieces for task, and 149 pieces for task elements. In order to survey performance frequency, importance, and difficulty by element, each task was developed by this research team, and each task was analyzed and finally elicited through workshop of DACUM method. Results : The occupational definition of paramedics, which was defined through this DACUM, was elicited as 'professional job of performing emergency medical care on the scene, during transferring, or within medical institution in order to maintain life and prevent wound deterioration, targeting a person who is put in emergency situation.' Task element, whose performance frequency was indicated to be the highest, was in order of checking mental status($2.76{\pm}0.497$), checking vital signs($2.70{\pm}0.578$), and airway/c-spine immobilization($2.69{\pm}.546$). Especially, defibrillation stood at $2.23{\pm}.655$ points. Task element, whose performance frequency was low, was in order of caring sexual abuse victims($1.32{\pm}0.563$), performing cricothyrotomy($1.36{\pm}0.618$), and caring cardiac arrest victims($1.40{\pm}0.636$). Importance of task was in order of airway/c-spine immobilization ($2.88{\pm}0.338$), maintenance of respiration($2.88{\pm}0.351$), caring cardiac arrest victims($2.87{\pm}0.349$), and performing CPR($2.87{\pm}0.361$). Task element, whose importance is low, was indicated to be in order of enema($2.29{\pm}0.736$), urinary catheterization($2.35{\pm}0.664$), and nasogastric intubation($2.35{\pm}0.667$). Task element, whose difficulty was shown to be the highest, was indicated to be in order of caring cardiac arrest victims during pregnancy ($2.60{\pm}0.559$), caring cardiovascular injury($2.59{\pm}0.546$), and labor management($2.53{\pm}0.533$). Conclusion : Based on the results of this study, the job performance work table(Dacom chart) of paramedics is suggested to be used, thereby being applied to development in education and curriculum of paramedics. It is necessary to evaluate usefulness of the job performance work table by estimating effect of education for paramedics based on the job performance work table of paramedics.

• Journal of the Korean Society of Food Science and Nutrition
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• v.45 no.1
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• pp.126-136
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• 2016

This study was performed to investigate menu preferences of adult customers for Korean food made from Korean traditional sauces. A total of 962 valid responses were used for data analysis. Statistical analyses were conducted using the SPSS package program (ver 20.0). The results of this study are summarized as follows: overall preferences were highest for braised spareribs, followed by braised short ribs, grilled beef ribs, and bulgogi. On the other hand, overall preferences were lowest in eggplant namul, followed by squid and radish soup, and grazed lotus roots and burdock. Female's overall preferences were significantly higher than male's for nine menu items, including japchae and seasoned acorn starch curd with vegetables, whereas male's overall preferences were significantly higher than female's for 19 menu items, including grilled deodeok and frozen pollack stew. Moreover, the menu item that was most significantly preferred was soybean sprouts soup in subjects aged under 20 years and Korean meatballs in subjects in their twenties. Subjects in their forties showed significantly higher preferences for 15 menu items, including braised hairtail, grilled deodeok, and seasoned and grilled yellow corvina compared to other age groups. Furthermore, menu preferences of production service workers were significantly higher than other groups for frozen pollack stew, loach stew, grilled dried pollack, steamed dry pollack, dried pollack soup, eggplant namul, and seasoned and grilled yellow corvina, whereas menu preferences of official professional workers and students were significantly higher than those of production service workers for braised short ribs, grilled beef ribs, seasoned and simmered chicken, mixed noodles, Korean meatballs, stir-fried rice pasta with vegetables, spicy soft bean curd stew, japchae, mung bean jelly mixed with vegetables and beef, bibimbap, and stir-fried squid. The results show that menu preferences of adults customers differed depending on gender, age, and occupation. In conclusion, the results of this study should provide foodservice managers with information about menu planning for target customers of commercial or non-commercial foodservice cafeterias and recipe development of low-sodium Korean foods.

• Korean Security Journal
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• no.39
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• pp.319-353
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• 2014

Cyber-based technologies are now ubiquitous around the glob and are emerging as an "instrument of power" in societies, and are becoming more available to a country's opponents, who may use it to attack, degrade, and disrupt communications and the flow of information. The globe-spanning range of cyberspace and no national borders will challenge legal systems and complicate a nation's ability to deter threats and respond to contingencies. Through cyberspace, competitive powers will target industry, academia, government, as well as the military in the air, land, maritime, and space domains of our nations. Enemies in cyberspace will include both states and non-states and will range from the unsophisticated amateur to highly trained professional hackers. In much the same way that airpower transformed the battlefield of World War II, cyberspace has fractured the physical barriers that shield a nation from attacks on its commerce and communication. Cyberthreats to the infrastructure and other assets are a growing concern to policymakers. In 2013 Cyberwarfare was, for the first time, considered a larger threat than Al Qaeda or terrorism, by many U.S. intelligence officials. The new United States military strategy makes explicit that a cyberattack is casus belli just as a traditional act of war. The Economist describes cyberspace as "the fifth domain of warfare and writes that China, Russia, Israel and North Korea. Iran are boasting of having the world's second-largest cyber-army. Entities posing a significant threat to the cybersecurity of critical infrastructure assets include cyberterrorists, cyberspies, cyberthieves, cyberwarriors, and cyberhacktivists. These malefactors may access cyber-based technologies in order to deny service, steal or manipulate data, or use a device to launch an attack against itself or another piece of equipment. However because the Internet offers near-total anonymity, it is difficult to discern the identity, the motives, and the location of an intruder. The scope and enormity of the threats are not just focused to private industry but also to the country's heavily networked critical infrastructure. There are many ongoing efforts in government and industry that focus on making computers, the Internet, and related technologies more secure. As the national intelligence institution's effort, cyber counter-intelligence is measures to identify, penetrate, or neutralize foreign operations that use cyber means as the primary tradecraft methodology, as well as foreign intelligence service collection efforts that use traditional methods to gauge cyber capabilities and intentions. However one of the hardest issues in cyber counterintelligence is the problem of "Attribution". Unlike conventional warfare, figuring out who is behind an attack can be very difficult, even though the Defense Secretary Leon Panetta has claimed that the United States has the capability to trace attacks back to their sources and hold the attackers "accountable". Considering all these cyber security problems, this paper examines closely cyber security issues through the lessons from that of U.S experience. For that purpose I review the arising cyber security issues considering changing global security environments in the 21st century and their implications to the reshaping the government system. For that purpose this study mainly deals with and emphasis the cyber security issues as one of the growing national security threats. This article also reviews what our intelligence and security Agencies should do among the transforming cyber space. At any rate, despite of all hot debates about the various legality and human rights issues derived from the cyber space and intelligence service activity, the national security should be secured. Therefore, this paper suggests that one of the most important and immediate step is to understanding the legal ideology of national security and national intelligence.

• Journal of the Korean association of regional geographers
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• v.2 no.2
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• pp.133-157
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• 1996

Recently, international convention competition has greatly expanded with the globalization and expand of world economy. As the conventions market has grown, so have the number of places and facilities of convention competing for business, and numerous trade show and the related meetings held the several cities toward world city such as the United States, Europeans Countries, Japan, and Singapore. Convention, in general, are defined as an assembly, often periodical, of members or delegates, as a political, social, professional or religious group. Convention center means the place that hold several social, political, economic conferences and meetings, trade show, exhibitions, and events. Convention center are consisted the several facilities such as meeting room, exhibition hall, event hall. Historically, meetings, conventions, and trade show have been serviced primarily by hotel and convention centers. With the expand of world trade and flow in recent, the conventions, expositions, and meetings industry (CEMI), however, is one of the most rapidly growing industries in hospitality and tourism, and CEMI provides import effect on regional economy and regional development including regional tourism industry. This study focuses on the establishment strategies and location analysis of convention center as a agent for regional development in a case of Yosu Peninsular Area (YPA). YPA is one of the major industrial area of our country, and displays the rapid regional urbanization and social change with the construction such as Kwangyang container port facilities, Yulchon industrial complex, and the extension planning of industrial estate related to Kwangyang Iron and Steel Company, and population size of this area will be reached about two million peoples in 2011. This area, particularly, will be functioned as a major container & export port of our country after the completion of Kwangyang container port facilities in 1988. If the planned industrial estate is constructed, the convention center for conference exhibition, information exchange, and resort facilities for exhibition, international communication will be needed. In addition, resort and leisure facilities for conventions' participants need. This area, therefore, has to make the establishment of convention center for regional development in future. Thus, the major strategies and idea for establishment of convention center as follows: first, this area has requirements for resort convention center, because this area will be functioned as a major export port and industrial district in 21 century; second, in the location analysis of convention center site, Sinwol & Woongchon district, Soho district, and Yongju & Hodu district are selected as developing possible sites; third, the convention center of this area has to consist of two functions such as convention facilities and marine resort facilities; fourth, in order to establish convention center, the selection of main group, financial raising strategies, and the organization of propulsion committee for establishment of convention center are required.

• Journal of Radiation Protection and Research
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• v.35 no.1
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• pp.34-42
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• 2010

With the expanded use of radiation in modern medical practices, the most important issue in regards to efforts to reduce individual exposure dose is quality assurance. Therefore in order to study the present condition of quality assurance, the Gwangju Metropolitan City area was divided into five districts each containing ten hospitals. Four experiments were conducted: a reproducibility experiment for kVp, mA, and examination time (sec) intensity of illumination; half-value layer (HVL) measurement; and beam perpendicularity test matching experiment. The tube voltage reproducibility experiment for all fifty hospitals resulted in a 95.33% passing rate and mA and examination time both resulted in a 77.0% passing rate. The passing rate for intensity of illumination was 86.0% and 52.0% for HVL, which was the lowest passing rate of all four factors. For the beam perpendicularity test matching experiment, generally the central flux is matched to within $1.5^{\circ}$. Of all fifty hospitals 30.0% were beyond $3^{\circ}$. The results of the survey showed that 58% responded that they knew about quality assurance cycle. All fifty respondents stated that they have not received any training in regards to quality assurance at their current place of employment. Although quality assurance is making relative progress, the most urgent issue is awareness of the importance of quality assurance. Therefore, the implementation of professional training focusing on safety management and accurate quality assurance of radiation will reduce the exposure to radiation for radiologists and patients and higher quality imaging using less dosage will also be possible.

• Cartoon and Animation Studies
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• s.28
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• pp.79-99
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• 2012

As a type of mass media, cartoon has been changed by political, economic, and social cultural influences. Certainly, sports cartoon also has been influenced by them. Ever since Park Ki Jung's cartoon came out, which was assumed as the first sports cartoon in Korea, sports cartoons had been used as a means of vicarious satisfaction until 1980s. Sometimes they reflected the phases of the era that struggled to overcome poverty, and adversity followed by war. Sometimes they showed people's suppressed feelings against their society. However, in modern society, the perspective of readers changes in various ways because of the influence by postmodernism. They put more weight on individualism rather than on group, they consider individual tastes very important since personal tastes and diversity has been one of significant factors. For these reasons, sport cartoons were no more what they had used to be. By 1990s, sports cartoons had attracted readers' attention again by presenting distinctive characters, and describing fancy sports skills in cartoons trying to escape from cliche story plots such as stories about rivals, competitions, winners-losers composition, and characters' diligence. Moreover, some sports cartoons contained professional contents focusing on expert sport knowledges, and deepen information of sports. From the point of cultural industries view, these tendencies are heavily affected on sportainment industry which stands out as an emerging industry recently. The ultimate purpose of sportainment industries is making a profit by providing entertainment and amusement for their readers beyond sports games. This study focused on influences that the transition of sports cartoons affects sportainment through concrete cases in context of cultural industries since 90s. The study will analyze the concept of sportainment industries, and discuss the process of sports cartoons' transition. Once sports cartoons keep trying to challenge, and make a progress with aggressive changes, it would give great influences not only to sportainment industries but also to other kinds of pop cultural industries.

• Journal of Korean Academy of Nursing
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• v.3 no.2
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• pp.121-132
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• 1973

Introduction : Nursing as a profession is gelling wide acceptance today, especially among independent -minded women with necessary physical, mental and academic qualifications. This is particularly true of "comprehensive nursing", which requires to total dedication on the part if the nurse herself-physical, mental and sociocultural. Such comprehensive approach is like-wise called for in the institutional training of professional nurses. Undergraduate nursing courses nowadays place an increasing emphasis on the microscopic approach of training a nurse as an intelligent and well-balanced human being with an optimum degree of cultural sophistication. Greater attention then ever before is now paid to close observation of the individual traits and aptitude of nursing students, so as to permit full development of individual capabilities, interests and propensities within the concept of "comprehensive human education. " Purpose of study 1. To determine the degree of understanding of the part of nursing students of the various aspects of the subject taught in undergraduate nursing course. 2. To determine the motivation of nursing students in choosing the profession and possible subsequent change or attitude and outlook in the course of under graduated studies, as a means of presenting a new practical approach in nursing training based on the concept of "comprehensive human education. " Problems of study 1. The environments of nursing training will impinge on individual nursing students with different psychological impacts from lower to upper classes of under graduated studies. 2. Educational environments will have varying psychological impacts on students: a. Difference in religious faith among students. b. Difference in campus environments. c. Difference in domestic (family) circumstances. d. Difference in innate capabilities of students, 3. The understanding and attitude of individual nursing students towards the science of nursing will Have a close correlation with their respective motivations in choosing-nursing as a profession, and will also be closely influenced by the peculiarities of the subject taught, tile campus environments, etc, Delimitations of the study 1. Two universities offering 4-year nursing courses were selected. Due to the limited number of potential subjects, the optimum conditions of sample collection could not be fulfilled. 2. Subjects were confined to two classes in each university (sophomores and seniors) but without regard to the ages or scholastic achievements of individual students. 3. The conclusions derived from this study should be limited in application to the subject groups covered by the present study: they should not in any event be extended or applied to other groups. Procedures 1. Subjects: 40 nursing students each from the sophomore and senior classes of the "Y" and "K" universities situated in Seoul, aggregating 160 students altogether. 2. Instruments: Use has been made of questionnaires on (1) family backgrounds and (2) general information concerning. 3. Statistical Method: The findings of the present survey have been subjected to critical analysis as to the means, percentages, Cgi squares (X), standard deviations and the significance of the difference in means. Findings 1. Nursing students have chosen their subject of study with a confident outlook towards their future in society. 2. Horsing students have the necessary abilities to complete the prescribed courses of study. 3. The campus life of nursing students has been judged as very constructive, not with-standing certain in adequacies in the available educational facilities and the shortages of teaching staff. 4. The achievement levels of nursing trainees varied greatly according to their respective educational environments as well as their school years. 5. Clear and definite distinctions were discernible between the two universities as regards certain aspects of this survey, while no signifiant difference was observed in other: a. Sophomores and seniors in both universities gave nearly identical answers to questions concerning (1) motivation in choosing nursing as a profession, and (2) the way of spending leisure hours. b. Both universities revealed similar respective differences between sophomores and seniors as regards the abilities of fulfilling academic requirements ill the basic subjects. c. Educational environments have been found to be somewhat superior in the "Y"university to those of the "K" university, particularly as regard general campus and dormitory conditions. d. The high degree of dissatisfaction with the faculty, found in both universities, was considered to be a consequence of the universal phenomenon of "brain drain" and the relative neglect of the "comprehensive approach"in education.