• Economic Analysis
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• v.25 no.2
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• pp.54-95
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• 2019

The purpose of this study is to analyze quantitatively and qualitatively the effects of the increase in online shopping and its effects on real-world commercial outlets. The empirical analysis of this study is based on the results of "Census on Establishments" and "Online Shopping Survey" that cover 15 years, from 2002 to 2016. According to the results of this study, the increase in the number of online transactions affects the decrease in the number of stores in the real-world retail sector. However, non-specialized large stores and chain convenience stores showed an increase in the number of stores. In addition, the number of F&B stores increased the most in line with the increase in online transactions. This is because the increase in online transactions and in internet users led to the use of more delivery applications and the introduction of popular places on blogs or through social media. Street-level rents for medium and large-sized locations increased. In other words, it is seen that the demand for differentiated real-world stores that provide a good user experience increases, even though online transactions also increase. These results suggest that real-world stores should provide good user experiences in their physical locations with a certain size and assortment of goods.

• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.523-528
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• 2023

The applicability as a material to improve solar cell performance was reviewed by synthesizing a phosphor that emits red wavelengths by a liquid synthesis method using a metal salt aqueous solution and a polymer medium as a starting material. An aqueous solution was prepared using nitrate of metals such as Ca, Zn, Al, and Eu, and a precursor impregnated with starch, a natural polymer, was sintered to synthesize CaZnAlO:Eu phosphor powder. The surface structure and composition analysis of the synthesized CaZnAlO:Eu phosphor powder were analyzed by scanning electron microscope(SEM) and energy-dispersed X-ray spectroscopy(EDS). The crystal structure of CaZnAlO:Eu phosphor particles was analyzed by an X-ray diffraction analyzer (XRD). As a result of measuring the photoluminescence(PL) characteristics of the phosphor, it was confirmed that a red phosphor with a light emitting wavelength of 650-780nm was successfully synthesized. According to SEM and EDS analysis, the synthesized Ca₁₄Zn₆Al_9.93O₃₅:Eu³⁺_0.07 phosphor powder has a uniform particle size, and Eu ions used as an activator are present. The synthesized CZA:Eu³⁺ phosphor can be used as a material that can increase the light absorption efficiency of the solar cell by converting ultraviolet or visible light down conversion into a wavelength in the near-infrared region.

• Journal of the Korean Society of Radiology
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• v.17 no.5
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• pp.743-749
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• 2023

Breast ductal carcinoma in situ(DCIS) refers to cases in which breast epithelial cells have become malignant but are still limited to normal ducts, and has been increasing rapidly in recent years. In this case, a two-year follow-up revealed findings on mammography and ultrasonography that indicated a small mass classified as BI-RADS Category 3, However far from typical malignant tumor these findings were. In the second year of follow-up, a hypoechoic mass with an indistinct boundary of the right breast in the 6 o'clock direction, on mammography appeared to be about 2.1×1.3 cm in size, and biopsy diagnosed it as ductal carcinoma. Since ductal endothelial cancer has no characteristic clinical findings and can show positive clinical and imaging findings in the early stages, regular follow-up is considered important for early diagnosis, and detection of ductal endothelial cancer through mammography and ultrasound is important for improving the prognosis of all breast cancer patients. During the initial examination conducted four years ago, we reported cases of intra ductal cancer in which asymmetric shading, microcalcification, and branched mass, indicative of intra ductal cancer, were observed during follow-up. It is advisable to concurrently explore methods for reducing X-ray dosage to mitigate potential side effects of contrast medium.

• Land and Housing Review
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• v.15 no.1
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• pp.77-97
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• 2024

This study aims to examine the distinctions in evaluation index items between overseas and domestic ecological area-related systems, derive analytical indicators, and assess recently completed apartment complexes before and after the implementation of overall ecological area ratios. The objective is to analyse variances in the application of ecological area characteristics, categorizing them into ecological area analysis indicators and presenting their implications. The spatial scope covers completed apartment complexes in both metropolitan and non-metropolitan areas. Thirty-six completed apartment complexes were selected for analysis, and basic ecological area data were compiled. Subsequently, the data was utilized to categorize three analysis indicators-ecological area ratio, ecological area diversity, and ecological area connectivity-by metropolitan and non-metropolitan areas, as well as by type of apartment complex (sale housing versus rental housing) and size (large-scale, medium-scale, and small-scale). Results of the analysis indicate higher ecological area ratios and greater diversity in ecological area spatial types in metropolitan areas compared to non-metropolitan areas, and in pre-sale housing complexes compared to rental housing complexes. Mediumand large-scale apartment complexes exhibit higher ecological area ratios, with ecological area diversity being more pronounced. Ecological area connectivity reveals more numerous and varied connection points and types in metropolitan areas than in non-metropolitan areas. Implications of this study suggest that large-scale development should prioritize securing ecological area ratios and diversity in apartment complexes. Enhancing biodiversity necessitates establishing connections within and beyond the ecological area network of the complex. Future research should focus on linking the ecological area network within the complex.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.3
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• pp.69-79
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• 2024

Companies should resolve consumer dissatisfaction and increase brand loyalty by actively identifying the factors of consumer dissatisfaction and proactively responding to expected complaint behavior to induce repurchase. This is a management goal that should be pursued in common regardless of the size of the company. The specific purpose of this study is to find out whether the degree of dissatisfaction differs depending on whether or not consumers' expected performance before purchase and the actual perceived performance after purchase is compared, whether the degree of dissatisfaction affects the type of complaint behavior, which is a subsequent behavior, and whether the attributable behavior has a moderating effect in this process and whether the persistence of the result and the controllability of the cause act as a factor that determines the attribution position. In particular, compared to general companies, venture companies are more likely to overload the information processing ability of managers and are likely to make various irrational errors in decision making, so this study has important academic and practical implications. As a result of the analysis, the negative inconsistency group had the highest degree of dissatisfaction, and the higher the degree of inconsistency, the higher the dissatisfaction. The attributable behavior of unsatisfied consumers had a moderating effect on the degree of dissatisfaction, and the dissatisfaction was significantly higher in the external attributable group than the internal attributable group, which was statistically significant. On the other hand, the persistence of the result had a statistically significant effect on the attribution position, but the controllability of the cause was not. The degree of attributable behavior and dissatisfaction did not affect the type of complaining behavior, showing limited influence. Along with the interpretation of these results, this study presents various implications, especially for small and medium-sized/venture companies that provide new durable products.

• Journal of the Korean Society of Marine Environment & Safety
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• v.30 no.2
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• pp.226-232
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• 2024

During scuba diving in Korea, accidents involving bodies being struck by the ship propeller when entering and exiting the water, repeatedly occur every year. In response to the need to reduce accidents and implement safety management measures, Korea has established regulations for the installation and management of propeller guards. However, owing to the absence of clear production regulations in domestic laws and regulations, the installation standards are ambiguous, and the inspection items are limited to the appearance and fixation status. As a result, the safety of divers in propeller accidents is not guaranteed. Therefore, this study was conducted to specify the current legal requirements for the installation and inspection of propeller guards. To achieve this goal, we conducted a thorough analysis of the current state of domestic and foreign propeller guards and the legal factors pertaining to safety standards. Based on this analysis, we identified specific areas for improvement and proposed a plan to enhance the system for installation and inspection. The installation standards for propeller guards were clearly outlined in terms of the lattice size and material. Additionally, inspection standards were proposed for appearance, fixation, and material condition, along with clear indicators for assessing them.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Tuberculosis and Respiratory Diseases
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• v.43 no.4
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• pp.519-526
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• 1996

Background : Clinical and Radiographic studies to differentiate benign from malignant pulmonary nodules have previously focused on clinical status and the morphologic and the computed tomographic attenuation characteristics of the lung nodules. Distinctive differences in the vascularity and pathophysiology of malignant versus benign pulmonary nodules were identified. We evaluated the diagnostic method for differentiating malignant from benign solitary pulmonary nodule by contrast enhancement on the spiral CT. Method : Sixteen patients with solitary pulmonary nodule were examined(Tuberculoma 8, primary lung cancer 8). Serial thin section on the spiral CT was performed before and after(45second, 2min, 5min) the onset of the injection of 100mL of nonionic contrast material(2mL/sec). Results : There was no difference in size of nodule and pre-contrast CT number (Hounsfield unit) between benign and malignant nodules. At forty-five second after the onset of the injection, malignant neoplasms($19.6{\pm}7.9$ HU) enhanced significantly more than tuberculomas($4.9{\pm}9.4$ HU, p=0.008). At 2minute and 5 minute after, malignant neoplasms($34.0{\pm}19.2$HU, $34.0{\pm}15.4$HU) enhanced significantly more than tuberculomas ($6.7{\pm}9.7$HU, p=0.007 and $7.7{\pm}11.5$HU, p=0.011). On cut-off value 20HU(contrast enhancement) 2minute after the injection of contrast media, sensitivity was 87% and specificity was 87%. No correlation between the contrast enhancement and size of the nodules was observed. Conclusion : Studies with the use of an intravenously administered noniodinated contrast medium in examining the enhancement properties of lung nodules was performed. The contrast enhancement was useful in differential diagnosis of solitary pulmonary nodules.

• Journal of Embryo Transfer
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• v.16 no.3
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• pp.213-221
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• 2001

This study was conducted to examine in vitro developmental ability of porcine embryos after somatic cell nuclear transfer. The porcine ear fell was cultured in vitro for confluency in serum-starvation condition(TCM-199 + 0.5% FBS) far 3~6 days of cell confluency. The zona pellucida of IVM oocytes were partially drilled using laser system. Single somatic cell was individually transferred into enucleated oocytes. And the reconstructed embryos were electrically fused(single DC 1.9kv/cm, 30$\mu$ sec) with 0.3M mannitol. After electrofusion, embryos were activated(single AC 5v/mm, 5sec) and cultured in HCSU-23 medium containing 10% FBS at 39$^{\circ}C$, 5% $CO_2$ in air for 6 to 8 days. The fusion rate of donor cells was 45.6, 36.8 and 46.1% in 3~4, 5~6 days of serum starvation and non serum starvation(N-S), and were 52.7. 53.0 and 51.7% in 1~2. 5~6 and 13~14 passages of donor cell culture, respectively. No significant difference was found in the fusion rate of donor cells by the duration of serum starvation treatment or the number of donor cell passages. By the size of donor cells, however, the fusion rate was significantly higher(P<0.05) for reconstructed embryos derived from 25r $\mu$m $\geq$ site of donor cells (65.3%) than that of 25~30$\mu$ m(42.5%) or 30$\mu$ m(45.5%)$\leq$ cells. The cleavage rate was significantly (P<0.05) higher in 3~4 darts of serum starvation treatment(67.1%) than that in N-S (50.7%) or 5~6 days of starvation(57.1%). The activation rate by the size of donor cells in fused oocytes was 56.5, 68.8 and 58.5%, respectively, and was not significant.

• Journal of The Korean Society of Grassland and Forage Science
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• v.4 no.3
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• pp.194-200
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• 1984

Effects of seed coating on establishment, early growth and herbage production were investigated in Pot, Soil box and Field experiments. Seed was coated with 60% Lime, 20% Phosphate and 20% Peatmoss(W/W), also finely sprayed 13% Arabic gum and 2% Methyl cellulose(W/V). Coating were generally 1:20, seed: coat(W/W). 1. In the general growth of the growing stages and different oversown species at 80 days, seed coated was promoted than none in early growth. (Table 2 and 3) 2. Stand counts at 60 days after oversown, seed coated was higher 15% than none, especially, there was advantage due to coating on the medium and large size seeds such as Orchardgrass, Perennial ryegrass and Kentucky bluegrass, but did not assist establishment of the large (Tall fescue) and small (Ladino clover) size seed. 3. Variation of sward composition was not quite different between two treatments, but seed coated was slightly increased the Percentage of sown grasses with advance of cutting time. 4. Total dry metter yield per unit area with seed coated was higher 17% than none in establishment year. 5. Variations in the chemical composition of the herbage and soil were influenced by coating materials in the coating regime (Table 8). 6. From these facts, seed coated also appeared that adequate seedling stands, early growth and herbage production could be obtained with higher than conventional overseeding method under a poor conditions.