• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of Intelligence and Information Systems
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• v.23 no.1
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• pp.143-159
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• 2017

Due to the rapid development of IT in recent years, not only personal information but also the key technologies and information leakage that companies have are becoming important issues. For the enterprise, the core technology that the company possesses is a very important part for the survival of the enterprise and for the continuous competitive advantage. Recently, there have been many cases of technical infringement. Technology leaks not only cause tremendous financial losses such as falling stock prices for companies, but they also have a negative impact on corporate reputation and delays in corporate development. In the case of SMEs, where core technology is an important part of the enterprise, compared to large corporations, the preparation for technological leakage can be seen as an indispensable factor in the existence of the enterprise. As the necessity and importance of Information Security Management (ISM) is emerging, it is necessary to check and prepare for the threat of technology infringement early in the enterprise. Nevertheless, previous studies have shown that the majority of policy alternatives are represented by about 90%. As a research method, literature analysis accounted for 76% and empirical and statistical analysis accounted for a relatively low rate of 16%. For this reason, it is necessary to study the management model and prediction model to prevent leakage of technology to meet the characteristics of SMEs. In this study, before analyzing the empirical analysis, we divided the technical characteristics from the technology value perspective and the organizational factor from the technology control point based on many previous researches related to the factors affecting the technology leakage. A total of 12 related variables were selected for the two factors, and the analysis was performed with these variables. In this study, we use three - year data of "Small and Medium Enterprise Technical Statistics Survey" conducted by the Small and Medium Business Administration. Analysis data includes 30 industries based on KSIC-based 2-digit classification, and the number of companies affected by technology leakage is 415 over 3 years. Through this data, we conducted a randomized sampling in the same industry based on the KSIC in the same year, and compared with the companies (n = 415) and the unaffected firms (n = 415) 1:1 Corresponding samples were prepared and analyzed. In this research, we will conduct an empirical analysis to search for factors influencing technology leakage, and propose an early warning system through data mining. Specifically, in this study, based on the questionnaire survey of SMEs conducted by the Small and Medium Business Administration (SME), we classified the factors that affect the technology leakage of SMEs into two factors(Technology Characteristics, Organization Characteristics). And we propose a model that informs the possibility of technical infringement by using Support Vector Machine(SVM) which is one of the various techniques of data mining based on the proven factors through statistical analysis. Unlike previous studies, this study focused on the cases of various industries in many years, and it can be pointed out that the artificial intelligence model was developed through this study. In addition, since the factors are derived empirically according to the actual leakage of SME technology leakage, it will be possible to suggest to policy makers which companies should be managed from the viewpoint of technology protection. Finally, it is expected that the early warning model on the possibility of technology leakage proposed in this study will provide an opportunity to prevent technology Leakage from the viewpoint of enterprise and government in advance.

• Journal of the Korean Geosynthetics Society
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• v.16 no.4
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• pp.231-240
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• 2017

Recently, there have been frequent occurrences of ground sink in the urban area, which have resulted in human and material damage and are accompanied by economic losses. This is caused by artificial factors such as soil loss, poor compaction, horizontal excavation due to the breakage of the aged sewage pipe, and lack of water proof at vertical excavation. The ground sink can be prevented by preliminary restoration and reinforcement through exploration, but it can be considered that it is not suitable for urgent restoration by the existing method. In this study, a model experiment was carried out to simulate the in-ground cavities caused by groundwater flow for developing non-excavation urgent restoration in underground cavity and the range of the relaxation zone was estimated by detecting the around the cavity using a relaxation zone detector. In addition, disturbance region and relaxation region were separated by injecting gypsum into cavity formed in simulated ground. The shape of the underground cavity due to the groundwater flow was similar to that of the failure mode III formed in the dense relative density ground due to water pipe breakage in the previous study. It was confirmed that the relaxed region detected using the relaxation zone detector is formed in an arch shape in the cavity top. The length ratio of the relaxation region to the disturbance region in the upper part of the cavity center is 2: 1, and it can be distinguished by the difference in the decrease of the shear resistance against the external force. In other words, it was confirmed that the secondary damage should not occur in consideration of the expandability of the material used as the injecting material in the pre-repair and reinforcement, and various ground deformation states will be additionally performed through additional experiments.

• The Korean Journal of Air & Space Law and Policy
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• v.35 no.2
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• pp.3-40
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• 2020

The term "accident" in the Warsaw Convention of 1929 and the Montreal Convention of 1999, which govern carrier liability in international air transport, is an important criterion for determining carrier liability. However, because there is no explicit definition of the term in the treaty provisions, the term is largely subjected to the judgment and interpretation of the courts. Although there have been numerous changes in purpose and circumstance in the transition from the Warsaw regime to the conclusion of the Montreal Convention, there was no discussion on the concept of "accident" therefore, even after the adoption of the Montreal Convention, there is no doubt that the term is to be interpreted in the same manner as before. On this point, the United States Supreme Court's Air France v. Saks clarified the concept of "accident" and is still cited as an important precedent. Recently, the CJEU, in GN v. ZU, presented a new concept of "accident" introduced in the Montreal Convention: that "reference must be made to the ordinary meaning" in interpreting "accident" and that the term "covers all situations occurring on aboard an aircraft." Furthermore, the CJEU ruled that the term does not include the applicability of "hazards typically associated with aviation," which was controversial in previous cases. Such an interpretation can be reasonably seen as the court's expansion of the concept of "accident," with a focus on "protecting consumer interests," a core tenet of both the Montreal convention and the European Union Regulations(EC: No 889/2002). The CJEU's independent interpretation of "accident" is a departure from the Warsaw Convention and the Saks case, with their focus on "carrier protection," and instead focuses on the "passenger protection" standard of the Montreal Convention. Consequently, this expands both the court's discretion and the carrier's risk management liability. Such an interpretation by the CJEU can be said to be in line with the purpose of the Montreal Convention in terms of "passenger protection." However, there are problems to be considered in tandem with an expanded interpretation of "accident." First, there may be controversy concerning "balance" in that it focused on "passenger protection" in relation to the "equitable balance of interests" between air carriers and passengers, which is the basic purpose of the agreement. Second, huge losses are expected as many airlines fly to countries within the European Union. Third, there is now a gap in the interpretation of "accident" in Europe and the United States, which raises a question on the "unity of rules," another basic tenet of the Convention. Fourth, this interpretation of "accident" by the CJEU raises questions regarding its scope of application, as it only refers to the "hazards typically associated with aviation" and "situations occurring aboard an aircraft." In this case, the CJEU newly proposed a novel criterion for the interpretation of "accident" under the Montreal Convention. As this presents food for thought on the interpretation of "accident," it is necessary to pay close attention to any changes in court rulings in the future. In addition, it suggests that active measures be taken for passenger safety by recognizing air carriers' unlimited liability and conducting systematic reforms.

• Neonatal Medicine
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• v.18 no.2
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• pp.328-336
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• 2011

Purpose: An association between very low birth weight infants(VLBWI) and hearing loss has long been recognized. Early identification and intervention for hearing loss benefits language and speech/cognitive development. We investigated the risk factors and clinical outcomes of hearing loss among VLBWI. Methods: We analyzed the results of auditory brainstem response (ABR) testing of VLBWI. These infants were admitted to the neonatal intensive care unit (NICU) of Pusan National University Yangsan Hospital between December 2008 and February 2011. A follow-up was conducted subsequently. Results: ABR evaluations were performed on 65 infants, and 31 showed abnormal results (47.7%). Among the 31 infants, 10 were classified with moderate/severe/profound hearing loss (15.4%). The infants with abnormal ABR had a higher incidence of low birth weight, prolonged ventilator care, cumulative dose of furosemide, and the lowest $PaO_2$ (P<0.05). Those with moderate/severe/profound hearing loss had a higher incidence of low Apgar scores at 5 minutes (odds ratio[OR],0.34; 95% confidence interval[CI],0.13-0.89), prolonged ventilator care (OR,1.06; 95% CI,1.01-1.12), and mild hearing loss compared to those without profound hearing loss. Follow-up evaluations on eight infants with ABR reveled improvements 5.6${\pm}$3.9 months later. One infant, who had profound hearing loss in both ears, used a hearing aid. Conclusion: Factors influencing hearing loss at the first VLBWI hearing screening test included lower Apgar scores at 5 min and prolonged use of a ventilator. Most VLBWI with hearing losses were expected to recover after several months of follow-up.

• Korean Journal of Environmental Agriculture
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• v.33 no.4
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• pp.298-305
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• 2014

BACKGROUND: The utilization of green manures as alternatives to reduce the use of chemical fertilizers is considered a good agricultural practice. Effect of incorporation of green manure to soil on change of inorganic nitrogen (N) is well literatured. However, there have been few studies on examining entire dynamic of N including inorganic N and N gases in soil incorporated with green manure. The objective of this study was to examine the changes of inorganic N and N gases with single and mixture applications of hairy vetch and barley in the soil. METHODS AND RESULTS: Hairy vetch(H) and barley (B) were applied at the mixture ratio of B:H=0:0, B:H=100:0, B:H=0:100, and B:H=50:50 in soil. The soil-green manure mixtures were incubated in the dark at $25^{\circ}C$ for 17 weeks under aerobic conditions. Cumulative emission of $NH_3$ and $N_2O$ from soils amended with mixture of barley and hairy vetch(B:H=50:50) were less than those from amended with mono hairy vetch(B:H=0:100). Incorporation of single hairy vetch or mixture of barley and hair vetch application could significantly increased concentration of plant available N ($NH_4{^+}$) in early stage of plant growth and plant available N ($NO_3{^-}$) in later stage. However, high concentration of $NO_3{^-}$ in soil could cause adverse environmental impact through $NO_3{^-}$ leaching from soil. CONCLUSION: Conclusively, it might be a good soil management practice to incorporate mixture of barely and hairy vetch in the view point of increase in plant available N concentration and decrease in N losses through volatilization, denitrification, and leaching.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.54 no.4
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• pp.357-365
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• 2009

On the purpose to improve the milling efficiency as well as head-rice percentage after milling, an experiment to improve the removal ability of immature kernels in the immature brown rice separator (IBRS) was performed focused on varietal characteristics. The removal ability of immature grains by the IBRS was absolutely depending on kernel thickness of brown rice. The kernel thickness of the tested rice varieties distributed from 1.79 mm in Nonganbyeo to 2.16 mm in Daeribbyeo 1. Although there were some variation among rice varieties, it was roughly suggested that the suitable sieve-slit widths for good separation of the immature kernels were 1.9 mm for the varieties thicker than 2.08 mm in thickness, 1.8 mm for the varieties with 2.00-2.08 mm thickness, 1.7 mm for the varieties with 1.90-2.00 mm thickness, and 1.60-1.65 mm for the varieties thinner than 1.7 mm. It was found out that the higher the proportions of immature kernels in brown rice, the more conspicuous the improvement of milling efficiency as well as head rice rates by their removals. With increasing the sieve slit-widths beyond an optimum range, the losses of mature grains increased sharply. For effective separation of immature kernels, it was suggested that the optimum sieve-slit width should be set up depending on both of the kernel thickness and the critical loss limit of mature kernel.

• Horticultural Science & Technology
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• v.34 no.2
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• pp.282-293
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• 2016

Root-knot nematodes (Meloidogyne spp.) are major plant pathogens that cause reductions in yield and quality of several solanaceous crops, including pepper (Capsicum spp.). These losses can be averted through planting of resistant cultivars. Plants are defined as resistant when they suppress nematode reproduction. In this study, the resistance degrees of 102 commercial cultivars of chili pepper (Capsicum annuum) to a root-knot nematode, Meloidogyne incognita, were evaluated by comparing the number of egg masses on their roots to those of 'PR huimangchan', a highly susceptible cultivar that exhibited the most egg masses of the chili pepper cultivars evaluated. Among these cultivars, forty-four (43.1%) showed resistance to M. incognita and eighteen (17.6%) were moderately resistant. The other cultivars (39.3%) were determined to be susceptible. For further study, six chili pepper cultivars (i.e., Gangryeokjosenggeon, Shinsegae, Muhanjilju, PR Bulrocho, PR Huimangchan, and Jjang) with different levels of resistance to the nematode were selected. Changes in resistance of the six cultivars under several conditions, such as inoculum concentration, plant growth stage, and cultivation period after transplanting were investigated. We found that an efficient screening method for resistance of chili pepper to M. incognita is to transplant the chili pepper seedlings 7 days before inoculation, to inoculate 28-day-old plants with M. incognita by loading 5,000 eggs per plant into the pot of soil, to cultivate the plants in a greenhouse ($25{\pm}5^{\circ}C$) for 45-60 days, to measure the number of egg masses on roots of the seedlings, and then to determine the resistance response of the plants by comparing the number of egg masses on the roots with a reference-susceptible cultivar 'PR huimangchan'.

• Horticultural Science & Technology
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• v.31 no.3
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• pp.308-316
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• 2013

Fresh ginseng has a limited storage life due to the quality change caused by microbial spoilage as well as physiological deterioration. The present study investigated the effects of 1-methylcyclopropene (1-MCP) treatment, an inhibitor of ethylene action, on the microbial growth and quality maintenance of fresh ginseng during storage. Harvested fresh ginsengs were treated with $1{\mu}L{\cdot}L^{-1}$ 1-MCP for 20 hours at $4^{\circ}C$ and then stored at room temperature (RT) for 18 days or low temperature ($4^{\circ}C$) for 160 days. After 18 days of storage at RT, the percentage weight loss in 1-MCP treated fresh ginseng (8.3%) is lower than that of control (10.1%). During long-term storage at $4^{\circ}C$, weight losses were increased slightly until 120 days without difference between non-treated and 1-MCP ginsengs. In contrast, after 120 days of storage at $4^{\circ}C$, higher increase in weight loss was observed in non-treated ginsengs than in 1-MCP treated ginsengs. Respiration rate and ethylene production of fresh ginseng were reduced by 1-MCP treatments at RT. The 1-MCP treatment also resulted in lower microbial population compared to those of non-treated ginsengs at RT. However, in ginsengs stored at $4^{\circ}C$ for short-term (45 days), no differences were noted in weight loss and microbial population between 1-MCP treated and non-treated ginsengs. Major ginsenosides was not changed by 1-MCP treatment during the 7 days of storage at RT. Results suggest that 1-MCP treatment can be used to maintain the freshness of ginseng at room temperature for short term storage and at low temperature for long term storage. 1-MCP treatment could be applied on fresh ginseng to avoid deleterious effect of exogenous ethylene during storage and shipping.

• Journal of Life Science
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• v.9 no.2
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• pp.136-145
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• 1999

The purpose of this study was to evaluate the effect of organic slovents and noise on hearing loss. We selected organic solvents exposed group of 32 cases, noise exposed group of 31 cases, both noise and solvent exposed group of 31 cases, and control group of 53 cases and studied the relation between exposure level of noise and organic solvents and degree of hearing loss. The results were as follows. The subjects under investigation were exposed to noise and organic solvents under threshold limit values and the amount of urinary hippuric acid excretion were also under biological exposure indices. In case of noise, both noise and organic solvents exposed group and noise exposed group were more exposed than organic solvents exposed group(p<0.05). When urinary hippuric acid excretion were concerned, both noise iud organic solvents exposed group and organic solvents exposed group showed higher values than noise exposed group(p<0.05). In comparison of mean auditory threshold values by frequency, on the air conduction test, both noise and organic solvents exposed group showed significantly higher hearing loss than noise exposed group in 500Hz of right ear, 500 and 2000Hz of left ear(p<0.05). Forty-three cases among 147 subjects were regarded as hearing loss group and average age(42.6years) of hearing loss group was higher than normal groups average age of 38.0 years. Urinary hippuric acid excretions of hearing loss group were significantly higher than normal group(p<0.05). Thirty-eight percent(12cases) of noise exposed group, 40.6 $\%$(13cases) of organic solvents exposed group, 51.6 $\%$(16cases) of both noise and organic solvents exposed group, and 3.8 $\%$(2cases) of unexposed group were regarded as hearing losers. Exposed groups showed higher incidence of hearing loss than unexposed group but there were no significant differences among the exposed groups. The variables showing significant correlation with hearing loss were age and the amount of hippuric acid in urinary excretion. When age were adjusted for the purpose of seeing the effects of hearing losses due to organic solvent, urinary excretion of hippuric acids was the only variable with significant correlation with hearing loss (p<0.05). When odds ratio to hearing loss between control and exposed groups was considered, noise exposed group showed 6.1 times (95 $\%$ CI: 3.3-8.7), organic solvents exposed group showed 7.4 times (95 $\%$ CI: 3.5-14.6) and both noise and organic solvents exposed group showed 17.2 times(95% CI: 5.6-31.8) higher values than unexposed group(p<0.01). Above results suggest that health screening test of hearing loss is also needed in organic solvents exposed workers.