• International conference on construction engineering and project management
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• 2022.06a
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• pp.1106-1113
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• 2022

Cost segregation helps reduce tax liabilities by reclassifying real property to personal property and accelerates tax depreciation of a property. A typical cost segregation study requires much time and high costs. This study proposed a BIM integrated cost segregation process that can be applied to any commercial building project. The proposed BIM-based cost segregation process was verified in a new commercial construction project. It approved that this approach can: (1) increase the cash flow for the owner and provide assistance to tax-paying enterprises; (2) enable the contractor to use it as an added value in the bidding process; (3) realize data sharing in a common platform to improve the cost segregation study efficiency and reduce costs and errors; (4) contribute to the asset management in the life cycle of buildings while filling in the blank of cost segregation process. Future studies will focus on the automation of cost segregation and asset management in building construction's life cycle.

• Korea Trade Review
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• v.45 no.4
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• pp.125-136
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• 2020

Freight charges are one of the major clauses in the voyage charter. However, in case of unexpected delays at loading and discharging ports, the owner of the ship would not be willing to cover the various costs he should bear by paying the freight receives from the charterer. Therefore, the shipowner, whose time and the ship would be both considered to be an expense, would try to reduce the laytime as least as possible when signing the charter party and to receive compensation such as demurrage and damage for detention from the charterer, just waiting for the agreed laytime to pass. In this study, we review the differences between demurrage and damage for detention and examine the acknowledgeable circumstances through the actual cases. Since the shipowner and the charterer do not often agree on the damage for detention from the respective contract, it is necessary to examine each. Besides, the shipowner and the charterer must acquaint the damage for detention and specify in a contract, to compensate for the actual loss of the shipowner.

• Korea Journal of Hospital Management
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• v.14 no.4
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• pp.149-162
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• 2009

The purpose of this study is to design strategic hospital service based on each hospital's features. For this study, an assessment was conducted by 398 in-patents of one university hospital located in Seoul. The self-questionnaires, which were investigated from Oct. 15th to 29th in 2008, compared central reception desk with ward reception desk in satisfaction and re-use rate of patients. The major results of this study are as follow. First, according to each reception desk user, they have different satisfaction of it. As for the staff kindness, admission procedure, discharge procedure and manner of staff, those made patients be gratified as well. Second, when it comes to the intention of re-use, there were no significant features between them. Only convenience in admission and discharge procedure, however, was an attractive factor for the recommendation. Third, this study found out the reasons for higher re-use rate of central reception desk users. Regarding service, they were contented with the time for test and treatment. As for the hospital service, they would like to re-use this hospital because of convenient steps of paying interim fee and getting certificates. Forth, this study found out the reasons for higher re-use rate of ward reception desk users. As a point of hospital service view, they responded that respected privacy, hospital facility and general service were good for staying. As for the manner of staff, they mentioned nurses and staff in charge and whole staff members were kind. When it comes to the procedures of patient management, steps of discharge and paying interim fee were convenience. In conclusion, the results of this study suggest that providing a ward reception desk service can boost the satisfaction and re-use rate of in-patients. Furthermore, this strategic management method would be good for not only cutting the moving line but also efficient in-patient care system. These results can be used for the strategic hospital marketing field, as well. Even though this study has a limitation of the targeted populations which were only in a ward reception desk running hospital, it can say that having competitiveness in satisfaction of hospital service is good for promoting and differencing each hospital. Consequently, whole general management system would be adjusted first for differencing each hospital; however, this sort of additional factor should be concerned as well. I expect that this study would give meaningful data for designing strategic and differencing marketing method to lots of hospitals.

• The Korean Journal of Financial Management
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• v.21 no.1
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• pp.1-32
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• 2004

This paper investigates the stock price and the volume behavior on the ex-dividend day using the December fiscal year firms listed on the Korea Stock Exchange from 1998 to 2000. Using the samples of voluntarily preannounced dividend-raying firms prior to the end of fiscal you, this study corrects the major limitations on previous studies -Kim, S. (1997) and Kim, S. (2003)- which were based on the perfect foresight assumption for firms' upcoming dividends. Also, this paper examines the information content of dividend more properly, since the preannounced date for the upcoming dividend payment is employed for the first time as the event date. Empirical results show that the announcement effects of cash and/or stock dividend is significant around the event date. The ex-dividend day stock returns are negative as expected for the samples of voluntarily preannounced cash dividend-paying firms.

• Research in Community and Public Health Nursing
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• v.10 no.1
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• pp.93-105
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• 1999

Recently, Korean health care industry managers are paying more attention to customer oriented service, the rationalization of business administration, and quality control of service to adjust their business to outer environment since IMF bailout program. They are focusing on the cost reduction through remodeling the size and structure of man power, viz. labor flexibility. Nurses are not free from this juncture and contingent nurses are increasing fast. This article intends to verify the actual condition of two types of contingent nurses -part-time nurses and internship nurses-and to compare their job satisfaction to provide basic resource for efficient management of nurse man power. The concrete goals of this article are; Firstly, to verify the actual condition of their employment. Secondly, to compare their job satisfaction. And Thirdly, to the relation between employment condition and job satisfaction. To accomplish these research goals, a statistical survey was executed, in which 384 questionnaires - 66 for manager nurses, 318 for contingent nurses-were given to nurses working at 66 general hospitals-which have at least 100 beds-in Seoul. Among them, 121 questionnaires-of 28 general hospitals-were returned. Then, the data coded and submitted to mean, standard deviation, T-test, variance analysis (ANOVA), correlation analysis, multiple regression analysis with SAS program. The research results of the contingent nurses are followings: 1. Two types of contingent nurses shows similar age spans: they are mostly 21 - 30 years old and unmarried. But internship nurses have high level of educational career. Part - time nurses spread at general beds, out -patient part, intensive care part, operation part, etc, but internship nurses work mostly at general beds. 2. Two groups shows difference in actual employment condition: average employment career of part -time nurses is 7.0 months but internship nurses' is 2.0 months: average duty-on days per month of part - time nurses are 23.7 days but internship nurses' are 24.8 days. But there are little difference in average working time per day: 7.7 hours for part -time nurses and 0 hours for internship nurses. 3. The average wage per month for part -time nurses is 836,026 won but for internship nurses is 557,428 won-66.7% of part-time nurses'. Both groups are enjoying little additional pay. 4. Both groups are getting job not so much through advertisement of newspaper or hospitals as through acquainted person or college. 5. Both groups show very high level of job satisfaction: 3.2195 for part -time nurses and 3.2881 for internship nurses. But they show very low satisfaction on payment level compared with other categories and two groups show meaningful difference(P<.0001). 6. The multiple regression test reveals the factors related with job satisfaction: wage level, working part(OR or ICU), age, job career, and motive of contingent job-taking('because I can take care of family duties at the same time') influence positively: motive of contingent job-taking('because I can work regularly without alternation') influences negatively.

• The Journal of the Korea institute of electronic communication sciences
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• v.5 no.1
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• pp.58-65
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• 2010

The research which sees is to paying in advance and or the after non traffic card use composes shortens about the method which sorts the difference of the method which with the thing is proposing from card system of existing and that system improves only the unable card or serviceable card information and the response time of the system operation and to improve the method which composes information, control method preparation improved a updating speed and effectiveness of system improvement at the time. The respectively file composed with the multiple mind section from the research which sees hereupon and also each section composed of the multiple mind block and each block multiple mind divided at size of the unit which will count and with the index father whom composes more kicked a low-end ratio use wrongly or in serviceable card information and the low to compose with the data bringing up for discussion territory which composes of information the efficiency of system, improved.

• The Journal of the Convergence on Culture Technology
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• v.6 no.1
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• pp.241-247
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• 2020

In the late 16th century, the Theatrum Anatomicum or anatomical theatre opened in Leiden in the Netherlands. The theatre was open to a fee-paying audience of students, surgeons, and the public and soon settled down as one of the highbrow cultural activities in the city. This trend soon spread into Amsterdam, and Nicholaes Tulp appearing in Rembrandt van Rijn's was at the center of it. Human anatomy was not just an eyesore but started to get accepted as a cultural event for the civilized citizens of the time. It was with this backdrop that Rembrandt got inspired by this interesting scene of Tulp dissecting human body. Rembrandt well understood the changes of the time and captured them on canvas to attempt convergence between science and art.

• Proceedings of the KSRS Conference
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• 2002.10a
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• pp.448-453
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• 2002

Remote sensing technology is one of the most powerful tools for human to know the nature and their living environment. However, before microwave remote sensing was developed and applied, remote sensing application was limited strongly by weather and time. Microwave remote sensing technology solves the problem. It makes us to have the capability to acquire information at all time of the day and under all weather condition, and make remote sensing technology be used in more wider area. Microwave remote sensing system include mainly Synthetic Aperture Radar (SAR), Microwave Radiometer, Microwave Scatterometer, and Altimeter (ALT). As SAR can acquire image whose spatial resolution is similar with visible and infrared image, it is paying much attention to and playing a more and more important role in earth observation. In recent year, the development of new SAR technology (multi-band and multi-polarization technology, InSAR technology, D-InSAR technology, and so on) makes SAR remote sensing go to an new stage, and its application area become more and more widely. The first Synthetic Aperture Radar (SAR) in the world appeared in 1960. After that, SAR and its application all developed very fast. Some radar satellites launched and run (include Seasat-A in 1978, ERS-1 in 1991, JERS-1 in 1992, Radarsat in 1995, and so on) promote SAR research and application in world greatly. China began to develop its SAR sensor and research SAR application in 1970s. After more than 30 years' research, it get some important development in sensor development data processing method, and application. Some operational systems have been used and play an important role. This paper will introduce the development of SAR technology and its application in China.

• Journal of Distribution Science
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• v.18 no.5
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• pp.89-98
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• 2020

Purpose: The growth of online commerce is now becoming a major threat and a new opportunity for retailers. Existing offline retailers struggle to cope with new online retailers' threats by utilizing offline infrastructure. Besides, online retailers expand their online strengths to offline sales by opening their offline stores. Many retailers are paying close attention to the O2O business and the resulting changes. Thus, this research focuses on the O2O business model and process that retailers can adopt. Research design, data and methodology: Considering the features of products that retailers sell, this paper divides O2O business process with the following criteria: delivery lead-time and delivery area. And This research uses the business model canvas to define the features of O2O commerce business process. This paper also uses nine key elements in the business model canvas for analyzing the structure of O2O commerce business. Results: This paper suggests the delivery model of retailers respond to offline customer orders and summarizes the following results. (1) Considering characteristics such as logistics process, delivery area, and product type, we define the features of O2O business models: wide-area (warehouse) based O2O business model, regional area (store) based O2O business model and time-separated O2O business model. (2) This study checks the availability of the business model through the business cases of O2O business models. (3) This study also analyzes the O2O business model of domestic retail companies by the factors defined in the business model canvas. Conclusions: Retailers can adopt the O2O business process to fit their business requirements and strategy. The online retailers who deal with normal consumer products mainly have the wide-area based O2O business model. The wide-area based O2O business model can be suitable for retailers who manage inventory centrally. The time-separated O2O business model can be a good solution for fresh food retailers to operate the logistics process efficiently. And to shorten the delivery lead-time of fresh foods, the regional area based O2O business model can be fit to the retailer that utilizes its offline logistics or sales infrastructure. It may be much more important for retailers to share the inventory information with other branches and to change the role of offline stores.

• Journal of Arbitration Studies
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• v.15 no.2
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• pp.93-123
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• 2005

As the international commercial transaction has drastically grown up with the mainland China, commercial disputes that are required to settle through ADR have tremendously increased during the last decade. Since China has not been fully exposed to the Free World for a long period of time, there would have been a great amount of misunderstanding about their competency and integrity to deal with internationally oriented commercial transactions with a view to internationally acceptable manner. This arbitration case was related to the contract in dispute of C&A Inc. as the importer v. China XX Importation Co. as the exporter for the sale of Silicon Metal. But after the contract were formed, exporter(respondent) declined to deliver the goods under the contracts because the market price of Silicon Metal increased according to the argument of the importer(claimant). Importer had to purchase alternative goods from other companies to substitute for the goods subject to the contracts in dispute. Importer purchased silicon metal of the same quality as under the contracts from two other Chinese companies as the necessary measure to mitigate the loss, paying prices higher than the contract price. Since exporter had breached the contracts, importer's loss should be compensated by the exporter as the Arbitration Tribunal decided for supporting importer's claim of loss for the substitute goods. This study is aiming at analyzing the rationale of the arbitral awards made by the Shanghai Commission in terms of (l)Place of Arbitration, (2)Applicable Law, (3)Validity of the Contracts, (4)Doctrine of Frustration, (5)Responsibility for the Mitigation of Damage by the Importer.