• Proceedings of the Technology Innovation Conference
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• 1996.12a
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• pp.63-76
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• 1996

This study investigates the factors determining accounting method for R & D costs (capitalize vs. expense) in Korea. Using agency theory and other economic factors, probit and regression models have been developed to distinguish between firms choosing different accounting alternatives for R&D costs. The results are consistent to debt contract, R&D burden and regulation hypotheses both in probit and regression analysis. The size variable has opposite sign in univariate t-test and probit analysis but the signs are mixed and insignificant in regression which may be due to the differences of political environment between Korea and the US. Generally, the results are consistent to those of previous research. The results support the hypothesis that firms with higher leverage and larger burden of R&D costs are more likely to capitalize R&D costs. Partially, larger and regulated firms are more likely to expense R & D costs.

• Proceedings of the Korea Information Processing Society Conference
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• 2016.04a
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• pp.464-465
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• 2016

This paper analyzes the capabilities of multi-agent system (MAS) technology for the optimal multi-microgrids (MMGs) operation in grid-connected mode. In this system, communication among microgrids (MGs) is realized by developing a modified contract net protocol (MCNP) based on agent communication language (ACL) messages. Moreover, a two-stage mathematical model is proposed based on mixed integer linear programming (MILP) for local optimization in each MG, and global optimization in energy management system.

• Journal of the military operations research society of Korea
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• v.31 no.2
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• pp.1-12
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• 2005

Defense firms' excess profitability by shifting common overhead costs from non-defense sector to defense sector in the award of cost reimbursement type of defense contracts is a widespread conclusion in prior researches. In this paper, we reviewed cost-shifting incentives in defense-contracting firms and extended the analysis of McGowan and Vendrzyk(2002) by applying modified model to Korea Defense Contracts. We formulated six hypotheses to test the relation of cost-shifting and excess profitability regarding market openness, auditing system, ranking in defense contracts, and firm types(sole defense contractors, sole non-defense contractors, and defense and non-defense mixed contractors). But, we could not find any evidence that defense firms shifted costs from non-defense sector to defense sector for the period 1997-2002. The results suggest that the excess profitability of Korea defense firms may not be from the cost-shifting but from other reasons.

• Journal of the Korean Dietetic Association
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• v.21 no.2
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• pp.140-153
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• 2015

Considering the importance of institutional foodservice in modern dietary life and its influence on the environment, sustainable development in institutional foodservice industry carries great significance. The current study was conducted to investigate dietitians' perceptions of sustainable business-and-industry foodservice and their intentions to perform sustainable practices by applying a mixed methodology. For the quantitative study, an online survey was conducted on 362 dietitians who had worked at a contact foodservice company for more than 1 year. The survey was performed from December 15th, 2011 to January 30th, 2012, and 202 responses were used for the analysis. For the qualitative a study, a focus group interview was conducted during May, 2012 with representative employees of the company. According to the results, dietitians seemed to be unfamiliar with the terms "sustainability" or "sustainable development," whereas they understood related contents and practices. Dietitians' awareness and perceived need in terms of sustainable business-and-industry foodservice were not significantly different across general characteristics. Dietitians seemed to be highly aware of the impacts of business-and-industry foodservice on economy, whereas they appeared to lack understanding of its impacts on society and environment. Cost increase and levy on work in daily operations were considered as main obstacles hampering dietitians' intentions to perform sustainable practices. A total of 88.1% of responding dietitians expected that the meal price at a sustainable business-and-industry foodservice should be higher than the supposed standard price of 4,000 won, with an average reaching 5,270 won. Findings from this study could be used as baseline information for vitalizing sustainable business-and-industry foodservice in Korea.

• Health Policy and Management
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• v.29 no.2
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• pp.184-194
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• 2019

Background: The extent of coverage rate of the public health insurance is still insufficient to meet healthcare needs. Private health insurance (PHI) plays a role to supplement coverage level of national health insurance in Korea. It is expected that reduce unmet need healthcare. This study was aimed to identify relationship between PHI type and the unmet healthcare need and its associated factors. Methods: Data were obtained from the 2014 Korea Health Panel Survey using nationally representative sample was analyzed. Respondents were 8,667 who were adults over 20 years covered by PHI but have not changed their contract. According to the enrollment form, PHI was classified into three types: fixed-benefit, indemnity, and mixed-type. To identify factors associated with unmet needs, multiple logistic regression conducted using the Andersen model factors, which are predisposing factors, enabling factors, and need factors. Results: Our analysis found that subjects who had PHI with mixed-type were less likely to experience unmet health care needs compared than those who did not have it (odds ratio, 0.80; 95% confidence interval, 0.66-0.98). As a result of analyzing what affected their unmet healthcare needs, the significant factors associated with unmet medical need were gender, marital status, residence in a metropolitan area, low household income, economic activity participation, self-employed insured, physically disabled, low subjective health status, and health-risk factors such as current smoking and drinking. Conclusion: The results of this study suggest that having PHI may reduce experience of unmet healthcare needs. Findings unmet healthcare needs factors according to various subjects may be useful in consideration of setting policies for improving accessibility to healthcare in Korea.

• Journal of Arbitration Studies
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• v.28 no.2
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• pp.91-110
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• 2018

Consumers repeatedly make small sum purchases through business-to-consumer contracts, usually without incident. Consumer areas have been increasing; therefore, consumer disputes have been occurring frequently as well. In international consumer transactions, it is not easy to solve consumer disputes by applying the laws of different countries. Resolving disputes by using the consumer arbitration system can be a measure to protect consumers. In the U.S., a class arbitration is being operated as a mixed dispute resolution system of class action and arbitration. Consumer Arbitration has long been a controversial issue in the U.S. It is therefore a lesson for us to examine related cases. A recent U.S. Supreme Court decision, DIRECTV v. Imburgia, was looked into and after a summary of the facts, issues, and opinions and opposing opinions that had a tight controversy, a close analysis was done. The analysis through this judgment is as follows: first, the contraction of consumer protection; second, the expansion of the Federal Arbitration Act scope; third, the class arbitration's restriction; and fourth, the submission of the arbitration fairness act.

• Journal of Korean Tunnelling and Underground Space Association
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• v.13 no.1
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• pp.19-32
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• 2011

The risk assessment is essential for tunnel design in order to minimize risks associated with uncertainty about geological conditions and tunneling method. This paper provides a comparative risk analysis of a large single bore TBM driven tunnel against sequentially excavated NATM tunnel for a mixed-face large-diameter urban tunnel project near or under a river. The focus of this assessment is on the risks associated with the tunnel excavation methods, in particular whether a TBM or NATM presents more or less risk to achieve the planned excavation duration and bring the project within the estimated bid price. First, the impacts and risks to tunnel construction under each method were discussed, and the risks were scored and ranked in the order of perceived severity and likelihood. Finally, the assessment from a risk based perspective was conducted to decide which alternate tunneling method is more likely to deliver the project with the least time and cost. It is very important to note that this study is only applied to this tunnel project with specific geological conditions and other contract requirements.

• Journal of the Korean Society of Marine Environment & Safety
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• v.26 no.1
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• pp.47-56
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• 2020

This study analyzed the recreational scuba diving regulations in Korea and other foreign countries and it proposes five changes to improve the Act On The Safety, Promotion, Etc. Of Underwater Leisure Activities in Korea. First, "recreational underwater activity participant" should be modified to refer to 'an individual or group of individuals entering into a contract with a recreational underwater activity businessperson for their own use'. Second, the person setting up the recreational underwater activity zone should be expanded to 'recreational underwater activity businessperson and/or recreational underwater activity participant'. Third, since recreational technical diving uses nitrox or mixed gas, a clause should be added that a sticker or band clearly indicating the type of gas should be attached. Fourth, a Surface Marker Buoy (SMB) should be added to the diving equipment, and the daily management and maintenance of cylinders should be specified in detail. Fifth, it is necessary to specify in the Act that recreational underwater activity participants are encouraged to purchase diving insurance for their own use. In addition, for the safety of underwater activity participants, the Act must specifically state the emergency procedures and diving guidelines of a recreational underwater activity businessperson.

• 제어로봇시스템학회:학술대회논문집
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• 2005.06a
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• pp.1938-1943
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• 2005

Network human-robot interface is an important research topic. In home application, users access the robotic system directly via voice, gestures or through the network. Users explore a system by using the services provided by this system and to some extend users are enable to participate in a service as partners. A service may be provided by a robot, a group of robots or robots and other network connected systems (distributed sensors, information systems, etc). All these services are done in the network environment, where uncertainty such as the unstable network connection, the availability of the partners in a service, exists. Moreover, these services are controlled by several users, accessing at different time by different methods. Our research aimed at solving this problem to provide a high available level, flexible coordination system. In this paper, a multi-agent framework is proposed. This framework is validated by using our new concept of slave agents, a responsive multi-agent environment, a virtual directory facilitator (VDF), and a task allocation system using contract net protocol. Our system uses a mixed model between distributed and centralized model. It uses a centralized agent management system (AMS) to control the overall system. However, the partners and users may be distributed agents connected to the center through agent communication or centralized at the AMS container using the slave agents to represent the physical agents. The system is able to determine the task allocation for a group of robot working as a team to provide a service. A number of experiments have been conducted successfully in our lab environment using Issac robot, a PDA for user agent and a wireless network system, operated under our multi agent framework control. The experiments show that this framework works well and provides some advantages to existing systems.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.75
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• pp.29-48
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• 2017

This study describes the retention of title under UCC. UCC ${\S}$ 2-401 prescribes that any retention or reservation by the seller of the title (property) in goods shipped or delivered to the buyer is limited in effect to a reservation of a security interest. It means that the retention of title generates a security interest in the same way like a charge. To be effective, a security interest must be attached or perfected. Once attachment occurs, a security interest is enforceable against the buyer. Once a security interest is perfected, a security interest is enforceable against third parties. Under UCC, a simple retention of title clause is valid as long as it is incorporated into the contract of sale. If the seller acquires a perfected security interest, he as a secured party can enjoy a priority against other creditors. But if a security interest is not perfected but PMSI is afforded, the seller has a special priority. Secondly, under UCC ${\S}$ 9-335 and 9-336, if a security interest under an enlarged retention of title clause is perfected, the seller as the secured party has a valid security interest in the product or mass into which his goods have been mixed or commingled. But in terms of assession of goods, as the seller has a security interest only in his goods, if the seller wants to enlarge his security interest in the whole, a security agreement should cover its intention. Thirdly, under UCC ${\S}$ 9-315, a security interest in proceeds of subsale of goods supplied by the seller is a perfected security interest if the security interest in the original collateral was perfected. But if the proceeds are cash proceeds, it should be identifiable from other funds of the buyer.