• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.401-412
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• 2023

Purpose - The purpose of this study is to analyze cases and suggest implications regarding the exclusion of the agreement tax rate according to the processing process standards of the FTA rules of origin. Design/methodology/approach - In this study, cases in which export and import companies were excluded from applying the agreed tax rate due to the application of processing operation standards after the application of the FTA were analyzed, focusing on the Tax Tribunal precedents, and a literature study was conducted. Findings - The results of this study analyzed through cases of appeal and verification of exclusion from application of the agreement are as follows. Research implications or Originality - Research on FTA cases is active, but this study is differentiated in that it focuses on analyzing cases of exclusion from application of negotiated tax rates based on meeting the processing process standards applied to fields such as textiles and chemicals in FTA.

• Journal of Information Technology Applications and Management
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• v.18 no.3
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• pp.61-72
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• 2011

Trust for the data created, processed and transferred on e-Science environments can be estimated with provenance. The information to form provenance, which says how the data was created and reached its current state, increases as data evolves. It is a heavy burden to trace and verify the massive provenance in order to trust data. On the other hand, it is another issue how to trust the verification of data with provenance. This paper proposes a fast and exact verification of inter-domain data transfer and data origin for e-Science environment based on PKI. The verification, which is called two-way verification, cuts down the tracking overhead of the data along the causality presented on Open Provenance Model with the domain specialty of e-Science environment supported by Grid Security Infrastructure (GSI). The proposed scheme is easy-applicable without an extra infrastructure, scalable irrespective of the number of provenance records, transparent and secure with cryptography as well as low-overhead.

• Proceedings of the Korea Concrete Institute Conference
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• 2004.11a
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• pp.501-504
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• 2004

This paper proposes degree of hydration based shrinkage prediction model of 40MPa HPC. This model shows degree of hydration which is defined as the ratio between the hydrated cement mass and the initial mass of cement is very closely related to shrinkage deformation. In this study, degree of hydration was determined by CEMHYD-3D program of NIST. Verification of the predicted degree of hydration is performed by comparison between test results of compressive strength and estimated one by CEMHYD-3D. Proposed model is determined by statistical nonlinear analysis using the program Origin of Origin Lab. Co. To get coefficients of the model, drying shrinkage tests of four specimen series were followed with basic material tests. Testes were performed in constant temperature /humidity chamber, with difference moisture curing ages to know initial curing time effect. Verification with another specimen, collected construction field of FCM bridge, was given in the same condition as pre-tested specimens. Finally, all test results were compared to propose degree of hydration based model and other code models; AASHTO, ACI, CEB-FIP, JSCE, etc.

• Korea Trade Review
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• v.47 no.1
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• pp.199-214
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• 2022

This study aims to quantify the value of origin among CPTPP and Korea, under the assumption that the 'cumulation' clause has large economic effects in multilateral FTAs and increase the possibility of improving FTA utilization. Analysing the relationship between value-added exports and FTA utilization rate, there is a positive correlation between the two variables, and the cumulation of multilateral production of CPTPP is expected to increase Korea's value-added exports. In the GTAP-VA model, the target of cumulation is calculated as 'Domestic Value Added', and all value-added of CPTPP are cumulated in the form of value added exports of exporting country. When Korea participates in CPTPP, it is possible to cumulate additional 6.3~9.6% value added, and the agreements with low FTA export utilization rates such as New Zealand, ASEAN would have greater economic effects of cumulation. For the successful implementation of CPTPP in Korea, it is necessary to develop a new origin verification system that enables multilateral value-added cumulation. It is time to seek cooperation with countries currently participating in CPTPP to prove the value added inherent in CPTPP-originating products.

• Korea Trade Review
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• v.43 no.3
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• pp.199-218
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• 2018

The force majeure in the international sale of goods has been widely used regarding liability and settlement of disputes in the event of breach of contract due to circumstances beyond the control of the parties. The purpose of this study is to examine the judgment criteria and cases concerning on force majeure in the application of FTA preferential tariffs. In order to achieve this purpose, this paper uses a literature review and case analysis on exceptional circumstances under the Korea·ASEAN FTA and the Korea·EU FTA. This study, this paper provides several implications for companies seeking preferential tariffs regarding the Korea·ASEAN FTA and the Korea·EU FTA. Korean companies are subject to the following: confirm the denial article of FTA preferential tariffs stipulated in the Korea·ASEAN FTA and the Korea·EU FTA, consider the judgment criteria on exceptional circumstances of customs authorities, confirm the extension criteria on the validity period of certificate of origin, confirm the reply criteria of verification result of the customs authorities of the exporting country, and confirm the violation of the principle of good faith for unrequested action on reply of verification result of customs authorities.

• Journal of the Korean Society for Precision Engineering
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• v.26 no.6
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• pp.68-73
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• 2009

One of the traditional optical methods to monitor a tool is a CCD sensor-based vision system which captures an aspect of the tool in real time. In the case using the CCD sensor, specific lens-modules are necessary to monitor the tool with higher resolution than its pixel size, and a microprocessor is required to attain desired data from captured images. Thus theses additional devices make the entire measurement system complex. Another method is to use a pair of an optical source and a detector per measuring axis. Since the method is based on the intensity modulation, the structure of the measurement system is simper than the CCD sensor-based vision system. However, in the case measuring the three dimensional position of the tool, it is difficult to apply to micro machine-tools because there may not be space to integrate three pairs of an optical source and a detector. In this paper, in order to develop a tool-origin measurement system which is employed in micro machine-tools, the improved method to measure a tool origin in x, y and z axes is introduced. The method is based on the intensity modulation and employs one pair of an optical source radiating divergent beams and a quadrant photodiode to detect a three dimensional position of the tool. This paper presents the measurement models of the proposed tool-origin sensor. The models were verified experimentally The verification results show that the proposed method is possible and the induced models are available for design.

• The Journal of shipping and logistics
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• v.35 no.2
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• pp.245-264
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• 2019

With the first agrement in 2004, Korea(ROK) has been one of the most active countries participating in FTA. Companies should meet some requirements to use preferential tariff benefits of FTA. For example, it is required for firms to fulfil the origin criteria and direct transportation principles. This study is designed to provide important factors determining reliability of FTA Origin Certificate. In specific, characteries of firm(trade experience, professional expertise), country (FTA participation, economic development) and product(processing level, value pricing) are investigated as determinants of how trust FTA origin certificate. According to the theoretical foundation and previous studies, this study made 6 hypotheses. SEM(Structural Equation Modeling) was used to test empirically the hypothesized relationships among variables. The empirical findings show that trade experience, professional expertise and FTA participation are important determinants. In other words, firms can trust more FTA Origin Certificate by trading partners with more trading experiences and professional expertises located in countries where participate actively in FTA.

• Management & Information Systems Review
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• v.39 no.2
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• pp.113-126
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• 2020

This study suggested implications by dividing the concept of brand origin into national image and manufacturing capacity image, verifying the direct impact of these variables on brand trust and brand loyalty, and verifying the difference between products with the effect on brand trust of brand origin, which is the result of verification. The specific implications of this paper are as follows. First, brand origin does not directly affect brand loyalty, but it can have a direct impact on the preceding variable, brand loyalty. This study may conclude that it is desirable to define the factors that affect the purchase selection indirectly through the assessment of product properties or positive effects on brand image rather than having a direct impact on product purchase or selection. Second, the difference in brand origin influence by product characteristics was very evident. Past studies were limited to a few products, so pan-product testing was not conducted, and the empirical power was judged to be limited, so this study included a variety of products and tried to detect differences between products through actual empirical research. Involvement and self-congruity have been presented with results that can be judged as important variables for brand origin to affect brand performance and variables. Looking at the role of the brand origin for each product characteristic by distinguishing between product characteristics and whether or not products related to quality, history, authenticity, etc., the product recognized as high quality and the product recognized as having high integrity showed higher effect of the brand origin, but history was a product characteristic that did not show the effect of the brand origin.

• Korea Trade Review
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• v.41 no.4
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• pp.131-155
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• 2016

Recently, the global trade environment has been composed of transactions in trade through integration of the global supply chain network. As FTAs are being signed between countries, the country of origin (COO) system on products has become an important issue. Companies are procuring raw materials through global sourcing and supplying to the retail markets. This research deducted major factors regarding the verification and utilization of the COO system through research on domestic and international literatures, and verified the mediating effects on the verification and utilization elements of the country image and the brand image of COO on the performance of the COO system through empirical study. For the purpose of this research, we conducted a survey implementing the COO system and analyzed the 152 data collected. The results of this research is as follows: First, the external verification level of the COO system has an impact on the performance of the COO system, and a mediating effect on the country image and the brand image of the COO. Second, the management capability of the COO has an impact on the performance of the COO system, and a mediating effect on the brand image of the COO. A research comparing and analyzing the difference in establishment of the verification system of the COO depending on the size of a corporation is necessary.

• The Korean Journal of Applied Statistics
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• v.36 no.6
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• pp.561-571
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• 2023

Volatility of a time series is defined as the conditional variance on the past information. In particular, for financial time series, volatility is regarded as a time-varying measure of risk for the financial series. To capture the intrinsic asymmetry in the risk of financial series, various asymmetric volatility processes including threshold-ARCH (TARCH, for short) have been proposed in the literature (see, for instance, Choi et al., 2012). This paper proposes a volatility function featuring non-zero origin in which the origin of the volatility is shifted from the zero and therefore the resulting volatility function is certainly asymmetric around zero and achieves the minimum at a non-zero (rather than zero) point. To validate the proposed volatility function, we analyze the Korea stock prices index (KOSPI) time series during the Covid-19 pandemic period for which origin shift to the left of the zero in volatility is shown to be apparent using the minimum AIC as well as via parametric bootstrap verification.