• Korean Journal of Childcare and Education
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• v.10 no.6
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• pp.223-241
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• 2014

The objective of this study was to plan a direction for the connection of the area of inquiry in daily life between infants and young children in Korea based on the analysis of the early learning standards for infants aged 0~2, and young children aged 3~4/5 in 17 different states in America. The problem of the study is as follows: What is the content area of cognitive development, science and mathematics of early learning standards regarding age? The data used in this study was collected from a total of 17 states in America in which 12 states classify infants and young children as aged 0~2 and 3~4/5 respectively and 5 states do not classify the age groups. The results obtained from the analysis of the given issues are as follows. First, in the case of the five states that showed the group aged 0~4/5, the contents related to the area of inquiry in daily life of the early learning standards were included in the mathematics and science and a part of these contents were also included in cognitive developments. In the case of the 12 states that classified the groups aged 0~2 and 3~4/5 respectively, the group aged 0~2 included cognitive developments and the group aged 3~4/5 includes mathematics and science. Second, the contents related to the area of inquiry in daily life of the early learning standards in the five states that showed the single group aged 0~4/5 include the contents in order of scientific idea, biology, physics, and the earth and space. In the 12 states that classify different age groups. Third, in the case of the states that separate age groups, the group aged 0~2 include the contents of number and operation, geometry and space while the group aged 3~4/5 include the contents of number and operations, geometry and space, and measurement. The implications of this study was that it is necessary to take into account the linking between development and characteristics of the subjects.

• Clean Technology
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• v.18 no.4
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• pp.379-389
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• 2012

Environmental issues are being paid more attention due to income growth, urban overcrowding, and population growth in Korea. Among the various environmental problems, odor damage is the one of the serious factors. To take example for food waste combination treatment in Su-young wastewater treatment plant in Busan, many complaints occurred because this plant locate around residential areas. The purpose of this work is not only to analyze odorous elements and their contributions but also to evaluate odor quotient (OQ), sum of odor quotient (SOQ), and treatment efficiency of bio-filter. The results of dilution sensory test of complex odor, grinder, leachate, hopper indicated higher order complex odors happen in July and August. The main odorous elements consisted of hydrogen sulfide, ammonia, methly mercaptan and acetaldehyde, which were analyzed by instrumental detection method, and methyl mercaptan was exceeded over 3,571 times of threshold. In addition, result of contribution of odor was methyl mercaptan (49.95 to 59.08%), hydrogen sulfide (20.43 to 29.27%), trimethylamine (8.82 to 13.42%) and acetaldehyde (9.17 to 11.35%). Other facilities were compared with the contribution of the odor using OQ and SOQ during the process. Sulfur compounds, acetaldehyde, and trimethylamine are high contribution of odor using OQ as well as odor intensity of grinding process is highest. As a result, sulfur compounds (e.g., methyl mercaptan and hydrogen sulfide) are highest for OQ and SOQ of grinding process is highest as 7,067. The removal efficiency of deodorization equipment was more than 90.00% in ammonia and amines, but the average efficiency of sulfur compounds was 53.51%. Thus, this facility is more higher contribution of acetaldehyde and trimethylamine than other treatment facilities. And food waste treatment in environmental area needs to consider appropriate capacity and refers to other bio-filter operating conditions.

• Management & Information Systems Review
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• v.31 no.4
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• pp.559-592
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• 2012

In spite of the transitional changes in the shoe industry in Busan area, regular academic studies on the management plan to improve the practical competitiveness of footwear industry focused in the materials, bio-dynamics, components, and designs, etc. in the engineering viewpoint are very rare. Many reports of policies were published from late 190's to 2000's but they were limited to the identification of practical situations and the measures for strategic alternatives and were not developed to be the academic studies to improve the competitiveness in terms of management control. It is intended to seek for the measures to be reviewed as the alternatives to improve the self-competitiveness of footwear companies by approaching the problems limited to such specific area in the viewpoint of management control. The core of this study is to provide the alternative plans for expansion of the industrial foundation by seeking for the measures to improve competitiveness with application of knowledge management as an alternative for improvement of not transient but sustainable industrial competitiveness, in order to help the export of shoes from Busan area which has been rapidly increased since the Korea-USA FTA and Korea-EU FTA. In such viewpoint, in the study, a questionnaire survey was performed related with the issues of Busan's footwear industry and the plan to implement knowledge management was discussed for improvement of the competitiveness of footwear industry based on the result of such questionnaire survey. As most of studies and directions have been focused in functional shoes, designs, materials, and components, etc., which are related with the properties of human dynamics, as the alternatives for improvement of the footwear industry of Busan area and did not suggest the measures to make basic changes in the management of companies, the implementation of knowledge management was emphasized in order to seek for the direction of such plan. The purpose of this study is to suggest an alternative for construction of industrial eco-system for high added value by seeking for the probability of knowledge management for conversion of footwear industry into knowledge industry. In order to accomplish the effect of increased export as the result of FTA, current management method of footwear companies is limited and the effect of FTA should be maximized by improving the competitiveness with implementation of knowledge management methods. Settlement of such knowledge management will act as the momentum to improve the competitiveness of footwear companies and, in a long-term viewpoint, will be able to maximize the improvement of knowledge industry and creation of job opportunities.

• Management & Information Systems Review
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• v.22
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• pp.137-165
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• 2007

It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

• The Korean Journal of Air & Space Law and Policy
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• v.32 no.2
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• pp.3-31
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• 2017

On 12 October 2017, the English Royal Courts of Justice delivered its decision about air carrier's compensation liability for the flight delay. In the cases the passengers suffered delays at a connecting point and, consequently, on arrival at their final destination. They claimed compensation under Regulation 261/2004 (the "Regulation"), as applied by the Court of Justice of the European Union (the "CJEU") in Sturgeon v. Condor [2009]. The principal issues were whether delays suffered by the passengers during the second leg of their respective journeys were compensable under the Regulation, whether there was jurisdiction under the Regulation and whether the right to compensation under the Regulation is, insofar as non-Community air carriers are concerned, excluded by virtue of the exclusive liability regime established under the Montreal Convention 1999. The passengers, the plaintiff, argued that the relevant delay was not that on flight 1 but that suffered at the "final destination". They maintained that there was no exercise by the EU of extraterritorial jurisdiction as the delay on flight 2 was merely relevant to the calculation of the amount of compensation due under the Regulation. The air carrier, the defendant, however argued that the only relevant flights for the purpose of calculating any delay were the first flights (flights 1) out of EU airspace, as only these flights fell within the scope of the Regulation; the connecting flights (flights 2) were not relevant since they were performed entirely outside of the EU by a non-Community carrier. Regarding the issue of what counts as a delay under the Regulation, the CJEU held previously on another precedents that the operating carrier's liability to pay compensation depends on the passenger's delay in arriving at the "final destination". It held that where the air carrier provides a passenger with more than one directly connecting flight to enable him to arrive at their destination, the flights should be taken together for the purpose of assessing whether there has been three hours' or more delay on arrival; and that in case of directly connecting flights, the final destination is the place at which the passenger is scheduled to arrive at the end of the last component flight. In addition, the Court confirmed that the Regulation applied to flights operated by non-Community carriers out of EU airspace even if flight 1 or flight 2 lands outside the EU, since the Regulation does not require that a flight must land in the EU. Accordingly, the passengers' appeal from the lower Court was allowed, while that of air carrier was dismissed. The Court has come down firmly on the side of the passengers in this legal debate. However, this result is not a great surprise considering the recent trends of EU member states' court decisions in the fields of air transport and consumer protection. The main goal of this article is to review the Court's decision and to search historical trend of air consumer protection especially in EU area.

• Journal of The Korean Association For Science Education
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• v.35 no.1
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• pp.73-84
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• 2015

In this research, two careers connectable with the contents of the curriculum of fifth to sixth grade elementary school students were selected among other promising future careers in biotechnology and medical engineering fields. 'Design-based promising future career STEAM program' was developed and its validity and effectiveness were verified. Reflecting recent issues, and complying with the STEAM standard (frame) instructional materials were developed through group deliberations for nine months, based on the achievement standards through an analysis of subject curriculum revised in 2009. This was prepared so that students are able to experience biotechnology and medical engineering related careers in a simulational form emphasized with creative design to make them prefer natural sciences and engineering careers and draw their interests and recognition of the relevant careers under the two disciplines. As a result of such application to STEAM Leader School students at the verification stage of the program, the contents and level of the program were verified suitable, receiving favorable reviews. And as a result of applying the developed program on other elementary school students, it was discovered that significant improvements were found in their career consciousness. Through this research, it was suggested that there is a need for a simplification of the curriculum content standards, a provision of 'standard for integration,' development of teachers' ability in reconstituting or organizing the STEAM and proceeding classes, continuous long-term support to see the effects of a policy or a program, and a reinforcement of career education integrated in the curriculum.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.24 no.6
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• pp.521-537
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• 2012

This article reviews the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering during 2011. It is intended to understand the status of current research in the areas of heating, cooling, ventilation, sanitation, and indoor environments of buildings and plant facilities. Conclusions are as follows. (1) Research trends of thermal and fluid engineering have been surveyed as groups of fluid machinery and fluid flow, thermodynamic cycle, and new and renewable energy. Various topics were presented in the field of fluid machinery and fluid flow. Research issues mainly focused on the rankine cycle in the field of thermodynamic cycle. In the new and renewable energy area, researches were presented on geothermal energy, fuel cell, biogas, reformer, solar water heating system, and metane hydration. (2) Research works on heat transfer area have been reviewed in the categories of heat transfer characteristics, pool boiling and condensing heat transfer, nanofluids and industrial heat exchangers. Researches on heat transfer characteristics included heat transfer above liquid helium surface in a cryostat, methane hydrate formation, heat and mass transfer in a liquid desiccant dehumidifier, thermoelectric air-cooling system, heat transfer in multiple slot impinging jet, and heat transfer enhancement by protrusion-in-dimples. In the area of pool boiling and condensing heat transfer, researches on pool boiling of water in low-fin and turbo-B surfaces, pool boiling of R245a, convective boiling two-phase flow in trapezoidal microchannels, condensing of FC-72 on pin-finned surfaces, and natural circulation vertical evaporator were actively performed. In the area of nanofluids, thermal characteristics of heat pipes using water-based MWCNT nanofluids and the thermal conductivity and viscosity were measured. In the area of industrial heat exchangers, researches on fin-tube heat exchangers for waste gas heat recovery and Chevron type plate heat exchanger were implemented. (3) Refrigeration systems with alternative refrigerants such as $CO_2$, hydrocarbons, and mixed refrigerants were studied. Heating performance improvement of heat pump systems were tried applying supplementary components such as a refrigerant heater or a solar collector. The effects of frost growth were studied on the operation characteristic of refrigeration systems and the energy performance of various defrost methods were evaluated. The current situation of the domestic cold storage facilities was analyzed and the future demand was predicted. (4) In building mechanical system fields, a variety of studies were conducted to achieve effective consumption of heat and maximize efficiency of heat in buildings. Various researches were performed to maximize performance of mechanical devices and optimize the operation of HVAC systems. (5) In the fields of architectural environment and energy, diverse purposes of studies were conducted such as indoor environment, building energy, and renewable energy. In particular, renewable energy and building energy-related researches have mainly been studied as reflecting the global interests. In addition, various researches have been performed for reducing cooling load in a building using spot exhaust air, natural ventilation and energy efficiency systems.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.19 no.1
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• pp.94-131
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• 2007

A review on the papers published in the Korean Journal of Air-Conditioning and Refrigerating Engineering in 2004 and 2005 has been done. Focus has been put on current status of research in the aspect of heating, cooling, air-conditioning, ventilation, sanitation and building environment. The conclusions are as follows. (1) Most of fundamental studies on fluid flow were related with heat transportation of facilities. Drop formation and rivulet flow on solid surfaces were interesting topics related with condensation augmentation. Research on micro environment considering flow, heat, humidity was also interesting for comfortable living environment. It can be extended considering biological aspects. Development of fans and blowers of high performance and low noise were continuing topics. Well developed CFD and flow visualization(PIV, PTV and LDV methods) technologies were widely applied for developing facilities and their systems. (2) The research trends of the previous two yews are surveyed as groups of natural convection, forced convection, electronic cooling, heat transfer enhancement, frosting and defrosting, thermal properties, etc. New research topics introduced include natural convection heat transfer enhancement using nanofluid, supercritical cooling performance or oil miscibility of $CO_2$, enthalpy heat exchanger for heat recovery, heat transfer enhancement in a plate heat exchanger using fluid resonance. (3) The literature for the last two years($2004{\sim}2005$) is reviewed in the areas of heat pump, ice and water storage, cycle analysis and reused energy including geothermal, solar and unused energy). The research on cycle analysis and experiments for $CO_2$ was extensively carried out to replace the Ozone depleting and global warming refrigerants such as HFC and HCFC refrigerants. From the year of 2005, the Gas Engine Heat Pump(GHP) has been paid attention from the viewpoint of the gas cooling application. The heat pipe was focused on the performance improvement by the parametric analysis and the heat recovery applications. The storage systems were studied on the performance enhancement of the storage tank and cost analysis for heating and cooling applications. In the area of unused energy, the hybrid systems were extensively introduced and the life cycle cost analysis(LCCA) for the unused energy systems was also intensively carried out. (4) Recent studies of various refrigeration and air-conditioning systems have focused on the system performance and efficiency enhancement. Heat transfer characteristics during evaporation and condensation are investigated for several tube shapes and of alternative refrigerants including carbon dioxide. Efficiency of various compressors and expansion devices are also dealt with for better modeling and, in particular, performance improvement. Thermoelectric module and cooling systems are analyzed theoretically and experimentally. (5) According to the review of recent studies on ventilation systems, an appropriate ventilation systems including machenical and natural are required to satisfied the level of IAQ. Also, an recent studies on air-conditioning and absorption refrigeration systems, it has mainly focused on distribution and dehumidification of indoor air to improve the performance were carried out. (6) Based on a review of recent studies on indoor environment and building service systems, it is noticed that research issues have mainly focused on optimal thermal comfort, improvement of indoor air Quality and many innovative systems such as air-barrier type perimeter-less system with UFAC, radiant floor heating and cooling system and etc. New approaches are highlighted for improving indoor environmental condition as well as minimizing energy consumption, various activities of building control and operation strategy and energy performance analysis for economic evaluation.

• Journal of the Korean Geographical Society
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• v.50 no.6
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• pp.571-605
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• 2015

This research revealed that 'Yipjiamlyu' in the Mukedeng's map is geographically 'a beginning point of underf low,' whose location is on the Heishigou's riverbed(E.L. 1,840m) in the NNE side of Daegakbong peak, and that 'Tomungangweon'(Heishigou) is one of the upstream reach of the Sungari River, which, according to historical documents and my fieldwork, Mukedeng also knew at the time of Yimjin(1712) Boundary Making and Demarcation(YBMD). These findings suggest the need to reinterpret the processes of YBMD. Mukedeng set up the Baekdusanjeonggyeobi on the mistaken assumptions on the linkage of 'Yipjiamlyu' and Tumen River. It should have been set up on the Daeyeonjibong peak. Mukedeng found the 'Yipjiamlyu' on the riverbed of 'Tomungangweon'(Heishigou), went downstream, and realized that this river did not flow into the Tumen River. During the search for the source of Tumen River, he found a water stream, and regarded it as the source of Tumen River. He speculated that the water at the 'Yipjiamlyu' flows through the underground to reappear at the his 'identified' source of Tumen River. Consequently, he adjured the construction of demarcation from Baekdusanjeonggyeobi through 'Yipjiamlyu' to the his 'identified' source of Tumen River. The water stream pointed as the source of Tumen River, however, was not part of the upstream reach of Tumen River. Actually, Korean officials, who were in charge of establishing boundary features, set up the demarcation from Baekdusanjeonggyeobi through Huanghuasongdianzi to the true source of Tumen River identified by themselves, which Mukedeng had not intended. The ambiguity of the location of 'Yipjiamlyu' caused a difference between Mukedeng's original request and Korean officials' implementation in the boundary demarcation. Throughout the whole processes of YBMD, Korea(Joseon) and China(Qing) both mistook the real geography of the river system. Their understanding on Yalu River system was correct. But the identification of the spring source of the Tumen River by Korean participants was the only geographically correct result related on this river system in YBMD.