• Parasites, Hosts and Diseases
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• v.54 no.4
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• pp.399-405
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• 2016

Poor subsistence farmers who live in a semi-arid area of northern Ethiopia build irrigation systems to overcome water shortages. However, there is a high risk of malaria transmission when increased standing water provides more favorable habitats for mosquito breeding. This is a serious problem because there are many barriers to malaria control measures and health care systems in the area. Using a causal loop diagram and computer simulations, the author attempted to visually illustrate positive and negative feedbacks between mosquito and human populations in the context of Simret, which is a small village located in northern Ethiopia and is generally considered a malaria-free area. The simulation results show that the number of infectious mosquitos increases to 17,215 at its peak, accounting for 3.5% of potentially dangerous mosquitos. At the same time, the number of sick people increases to 574 at its peak, accounting for 15% of local population. The malaria outbreak is controlled largely because of a fixed number of vulnerable people or local population that acts as an intermediate host.

• Journal of Korean Institute of Industrial Engineers
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• v.43 no.1
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• pp.30-38
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• 2017

Contingent convertible (Coco) bonds have been issued in 2009 after financial crisis for improvement of capital structure in international banks. With more focuses on coco bonds in financial market, academic fields have paid attention to the instrument for optimal structure for issuers and rational pricing methodologies. However, there is a crucial discrepancy in prevailing pricing model and their target subjects. Though most of the coco bonds have been issued based on accounting triggers, many of existing models are based on market prices and therefore exhibit limitations in practical use. In this paper, a more practical pricing method for accounting triggered coco bonds is proposed using stochastic equity ratio process. Empirical results tested on coco bond issued by JB financial group supported the proposed approach with favorable performance in tracking actual market prices.

• The Journal of Economics, Marketing and Management
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• v.3 no.2
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• pp.1-8
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• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• Korea Trade Review
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• v.47 no.4
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• pp.125-135
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• 2022

This study is to analyze the economic effects of tariff reduction using computable general equilibrium(CGE) model. We set up the social accounting matrix for five-base equilibrium year. Our main findings are as follows. First, the impact of tariff reduction on GDP was different from time to time. It meas that the differentiated economics structure was affected by tariff reduction. As our economic grew up, the impact of tariff reduction was measured much higher. Second, until 1995 the impact of tariff reduction on total export and import was increased, then while 1995 the increase was dropped. This is because we reduced the tariff by the WTO negotiations. Third, the tariff reduction affected the price of imported goods, so it contributed to substitute effects between domestic and imported goods. According to these results, we found out the importance of the linkage between the tariff reduction and economic structure.

• Journal of Environmental Science International
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• v.17 no.8
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• pp.857-869
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• 2008

The objective of this research is to apply more scientific, quantitative methods and procedures of environmental investigation to the development of the natural environment and the improvement of the human environment during the establishment of a sewage treatment plant and special facilities using environmental accounting. This research was performed to develop a method of strategic environmental assessment on the operation of sewage treatment plant and reuse of shellfish seeding areas through the use of environmental accounting based on EMERGY evaluation. The result was applied to marine environment policy in order to evaluate the real wealth of the regional environment and economy for both the present phase and the proposed developed phase. Using results from the comparison of EMERGY indices between the present situation and future scenarios, cost benefit analysis was performed for three different scenarios: (I) construction of a new sewage treatment plant, (2) relocation and recovery of the shellfish seeding area, and (3) relocation and re-seeding of shellfish area and construction of a new sewage treatment plant. Cost-benefit ratios of the three scenarios are 1.88, 0.94, and 1.38, respectively.

• Environmental and Resource Economics Review
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• v.24 no.3
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• pp.489-522
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• 2015

According to Law on Allocation and Trading of GHG Allowances of 2013 in Korea as well as the 2014 National Master Plan for Korean Emissions Trading System, the System should be designed to minimize the change in the market positions of the affected firms. In this paper, we investigate how that principle might become ineffective by the ways of distributing allowances and applying different accounting methods using a Cournot duopoly model. Although the way of allocating allowances freely to firms combined with accounting them for having no values would minimize their market positions, it would not the most cost-effective way of GHG reduction since it does not provide financial market with accurate informations.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.48
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• pp.73-87
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• 1998

Recently the international transfer pricing became the most popular topic in accounting of the research as well as of the practice. Modern corporations have been experiencing a lot of changes in managerial control technique as their scale and scope of activities grows and the environment in which they operate changes rapidly. If there are internal transactions in a decentralized firm, the necessity of coordination among the divisions is inevitable. Transfer pricing in a decentalized company provides an excellent example of the coordinating role of information. One of the most important reason for a form to have a decentalized structure is the improved decision making at the lower level due to better access to information. International transfer pricing is not merely a problem of pricing but coordination of transfers and other collective or individual actions to derive rents from intergration. Such coordination can be achived through the performance evaluation scheme which is partly based upon transfer price.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.16-22
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• 2021

• International Commerce and Information Review
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• v.19 no.4
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• pp.53-74
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• 2017

There have been growing concerns that Korea's products keep losing their international competitiveness. It is necessary to restore strong muscles of manufacturing sectors. Together, efforts must be made to strengthen the competitiveness of service sector. While wide consensus has been reached on the necessity that Korea's service sector needs overhaul for stronger global competitiveness, it is rather difficult to witness any remarkable improvements. Insufficient performances might result from the protection of the captive markets by the interested parties. The research starts from the proposition that the introduction of MDP will bring down the barriers between the segmented services and promote competition. We provide theoretical analyses and report better performances of major countries which introduced MDP in their soils. Considering the reality, we propose that in the foreseeable future, a MDP in the areas of tax, law and accounting be introduced in Korea because these areas seem to create least conflicts of disciplinary duties due to public purposes. Broader MDPs in other areas may take some more time. There exist, however, some limitations. As MDP has not been officially introduced in Korea, it is almost impossible to directly compare the performances between the pre- and post-MDP in Korea. Data scarcity of business performances of companies also limits the study.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.87-95
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• 2021

This study aims to demonstrate the impact of BPR in reducing cost in international business organizations by analyzing the impact of decentralization, re-engineering organizational structures, re-engineering human resources, industrial process technology, improving total quality standards, and value engineering. The study population includes all the international business organizations operating in the Middle East, with the condition that they operate in at least four countries. The results showed that there is a significant effect of all dimensions of BPR in reducing costs in international business organizations operating in the Middle East. When studying the impact of the dimensions combined, the moral effect appeared at each processes (decentralization, re-engineering of human resources and industrial process technology), while the moral effect did not appear in (rebuilding organizational structures, improving total quality standards, and value engineering). This does not negate the importance of the impact of these dimensions, but rather shows a disparity between dimensions in reducing cost, when studying its combined effect. The study recommends that organizations should adopt modern management accounting methods, including value engineering, in order to identify and enhance activities that add value to the organization's operations, as well as identify and eliminate non-value adding activities, in order to reduce costs.