• The Journal of Small Business Innovation
• /
• v.20 no.1
• /
• pp.1-18
• /
• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Korean Journal of Agricultural and Forest Meteorology
• /
• v.16 no.1
• /
• pp.11-21
• /
• 2014

The purpose of this study was to furnish basic information for forest community ecology and to accumulate vegetational datum related to hierarchy of forest community for the efficient management of forest vegetation in Mt. Mani. Samples were collected and analyzed by 32 releves from August to October in 2010 using phytosociological analysis methodology of Z-M school and importance value analysis. The results were summarized that the forest vegetation was classified into 5 units in total. Importance value at vegetation unit 1 indicated Pinus densiflora 54.31 (18.10%), Quercus mongolica 39.21 (13.07%), Carpinus coreana 37.29 (12.43%), at vegetation unit 2 Quercus mongolica 89.43 (22.23%), Rhododendron mucronulatum 57.75 (14.43%), Carpinus coreana 47.19(11.80%), at vegetation unit 3 Styrax japonica 53.97 (13.50%), Acer mono 33.60 (8.40%), Carpinus coreana 26.48 (6.62%), Quercus serrata 22.51 (5.64%), at vegetation unit 4 Carpinus coreana 47.70 (11.92%), Quercus acutissima 38.40 (9.60%) and at vegetation unit 5 Evodia daniellii 80.59 (20.14%), Robinia pseudoacacia 35.00 (8.74%), Pueraria thunbergiana 28.63 (7.15%), Quercus dentata 28.20 (7.05%) in the order, respectively.

• Journal of Preventive Medicine and Public Health
• /
• v.27 no.3 s.47
• /
• pp.517-530
• /
• 1994

For the purpose of providing the basic data for health management of workers who are exposed to chromium and for improving the quality of working environment, the authors evaluated blood and urinary level of chromium, the occupational history. AST, ALT, Hb, Hct, nasal specular examinaton on 287 workers who have been dealed chromium compounds in 56 manufacturing Industries of five types, that is, 38 metal plating services(plating),4 manufacture of other fabricated metal products (fabricated metal product), 5 manufacturing of dyestuff(dyestuff), 6 dressing and dyeing of leather(leather), 3 others(manufacture of pottery and ceramic househod wares, motor vehicles, electronic valves and tubes and other electronic components) and also measured the level of chromium in air from February to October 1993. The results were as follows ; 1. The utilized type of chromium compounds was the hexavalent state in plating fabricated metal product dyestuff, leather and the trivalent state in .other, and atmosperic chromium concentration as geometric mean was $0.0138mg/m^3(0.001{\sim}0.068mg/m^3)$ in plating, $0.0115mg/m^3(0.006{\sim}0.015mg/m^3)$ in fabricated matal product, $0.068mg/m^3(0.002{\sim}0.019mg/m^3)$ in dyestuff, $0.0083mg/m^3(0.002{\sim}0.028mg/m^3)$ in leather $0.0039mg/m^3(0.003{\sim}0.005mg/m^3)$ in other by the type of industry and it exceeded TLV-TWA ($0.05mg/m^3$) in five (13.6%) of plating services. 2. The geometric mean of chromium in blood was $1.54{\mu}g/dl(0.10{\sim}3.62{\mu}g/dl)$ in Plantng, $0.94{\mu}g/dl(0.27{\sim}2.82{\mu}g/dl)$ in fabricated metal product, $0.51{\mu}g/dl(0.10{\sim}3.25{\mu}g/dl)$ in dyestuff, $0.87{\mu}g/dl(0.15{\sim}8.00{\mu}g/dl)$ in leather, $0.55{\mu}g/dl(0.20{\sim}2.28{\mu}g/dl)$ in other by the type of industry(p<0.001). 3. The geometric mean of chromium in urine was $14.47{\mu}g/l(6.90{\sim}28.00{\mu}g/l)$ in planting, $4.63{\mu}g/l(0.24{\sim}43.00{\mu}g/l)$ in fabricated metal product, $5.93{\mu}g/l(1.00{\sim}33.00{\mu}g/l)$ in dyestuff, $11.09{\mu}g/l(0.80{\sim}48.00{\mu}g/l)$ in leather, $12.41{\mu}g/l(10.10{\sim}41.00{\mu}g/l)$ in other by the type of industry(p<0.001). 4. As the result of nasal specular examination, twenty four cases (8.4%) of nasal septal perforation among 287 total subjects was observed, and there were 17 (9.7%) cases in plating, 4 csaes (14.3%) in dressing and dyeing of leather. In the comparison of chromium concentration in blood and urine between the perforated group and non-perforated group, the perforated group showed a significantly higher value as $1.883{\pm}3.055{\mu}g/dl\;and\;0.793{\pm}0.815{\mu}g/dl$(P<0.001), $21.31{\pm}34.610{\mu}g/L\;and\;9.304{\pm}11.079{\mu}g/L$ (P<0.001). 5. The mean concentration of chromium in blood, urine and the mean level of AST, ALT, Hb and Hct in exposure group were higher than those of control group(p<0.001).

• Journal of the Korean Geographical Society
• /
• v.52 no.1
• /
• pp.25-53
• /
• 2017

The ultimate goal of this research is to examine the geographical characteristics of therapeutic spaces where have been appeared in Wa-dong and Gojan-dong, Ansan-si after the disaster of the MV Sewol. As looking into the inside, the aim of the therapeutic spaces, which cover each target group (victims) individually, is various and different because the disaster of the MV Sewol generated various direct and indirect victims requiring healing. The therapeutic spaces are estimated at about 10 organizations and are leaded by private agents predominantly. Furthermore, the therapeutic spaces are located near, but are aside from Danwon high school where many students are reported killed and injured in the incident. And the therapeutic spaces provide simple and repetitive diversions, for example, having a meal, knitting and studying, rather than special programs to restore a broken daily life to the original state. On the basis of such a background, the geographical characteristics of the therapeutic spaces related to the disaster of the MV Sewol can be summarized as follows; first, it seems that target groups accept the therapeutic spaces as the concept of place gradually. Even though most of the therapeutic spaces were suggested by third parties at first, target groups are involved in the management and recollection of their own therapeutic spaces as well as the plan for a future direction now; and consider the therapeutic spaces as exclusive properties. Second, the disaster of the MV Sewol have embedded collective trauma to not only direct victims, but extensive groups such as parents, brothers and sisters, relatives, friends and neighbors as noted earlier. Therefore, the therapeutic spaces support comprehensive target groups; but each therapeutic space is not overlapped each other. However, to solve collective trauma in a local community effectively, the therapeutic spaces are networked closely and build a regular cooperative system. Third, a continuous memory is mentioned as an important point to overcome collective trauma, but some phenomena such as fatigue and conflict with neighbors, out-migrants and a faded atmosphere as time passes act as risk factors in Ansan-si. To keep a continuous memory, the therapeutic spaces attempt the recovery of local communities and devise various events, for example, cultural performances; furthermore, are closely connected with external organizations.

• Journal of Intelligence and Information Systems
• /
• v.20 no.3
• /
• pp.1-18
• /
• 2014

Over the past years RFID/SN has been an elementary technology in a diversity of applications for the ubiquitous environments, especially for Internet of Things. However, one of obstacles for widespread deployment of RFID technology is the inherent unreliability of the RFID data streams by tag readers. In particular, the problem of false readings such as lost readings and mistaken readings needs to be treated by RFID middleware systems because false readings ultimately degrade the quality of application services due to the dirty data delivered by middleware systems. As a result, for the higher quality of services, an RFID middleware system is responsible for intelligently dealing with false readings for the delivery of clean data to the applications in accordance with the tag reading environment. One of popular techniques used to compensate false readings is a sliding window filter. In a sliding window scheme, it is evident that determining optimal window size intelligently is a nontrivial important task in RFID middleware systems in order to reduce false readings, especially in mobile environments. In this paper, for the purpose of reducing false readings by intelligent window adaption, we propose a new adaptive RFID data cleaning scheme based on window sliding for a single tag. Unlike previous works based on a binomial sampling model, we introduce the weight averaging. Our insight starts from the need to differentiate the past readings and the current readings, since the more recent readings may indicate the more accurate tag transitions. Owing to weight averaging, our scheme is expected to dynamically adapt the window size in an efficient manner even for non-homogeneous reading patterns in mobile environments. In addition, we analyze reading patterns in the window and effects of decreased window so that a more accurate and efficient decision on window adaption can be made. With our scheme, we can expect to obtain the ultimate goal that RFID middleware systems can provide applications with more clean data so that they can ensure high quality of intended services.

• Journal of Intelligence and Information Systems
• /
• v.19 no.3
• /
• pp.73-91
• /
• 2013

Advertising market has been facing new challenges due to dramatic change in advertising channels and the advent of innovative media such as mobile devices. Recent research related to mobile devices is mainly focused on the fact that mobile devices could identify users'physical location in real-time, and this sheds light on how location-based technology is utilized to achieve competitive advantage in advertising market. With the introduction of smartphone, the functionality of smartphone has become much more diverse and context awareness is one of the areas that require further study. This work analyses the influence of context awareness value resulted from the transformation of advertising channel in mobile communication market, and our research result reflects recent trend in advertising market environment which is not considered in previous studies. Many constructs has intensively been studied in the context of advertising channel in traditional marketing environment, and entertainment, irritation and information are considered to be the most widely accepted variables that has positive relationship with advertising value. Also, in smartphone advertisement, four main dimensions of context awareness value are recognized: identification, activity, timing and location. In this study, we assume that these four constructs has positive relationship with context awareness value. Finally, we propose that advertising value and context awareness value positively influence smartphone advertising attitude. Partial Least Squares (PLS) structural model is used in our theoretical research model to test proposed hypotheses. A well designed survey is conducted for college students in Korea, and reliability, convergent validity and discriminant validity of constructs and measurement indicators are carefully evaluated and the results show that reliability and validity are confirmed according to predefined statistical criteria. Goodness-of-fit of our research model is also supported. In summary, the results collectively suggest good measurement properties for the proposed research model. The research outcomes are as follows. First, information has positive impact on advertising value while entertainment and irritation have no significant impact. Information, entertainment and irritation together account for 38.8% of advertising value. Second, along with the change in advertising market due to the advent of smartphone, activity, timing and location have positive impact on context awareness value while identification has no significant impact. In addition, identification, activity, location and time together account for 46.3% of context awareness value. Third, advertising value and context awareness value both positively influence smartphone advertising attitude, and these two constructs explain 31.7% of the variability of smartphone advertising attitude. The theoretical implication of our research is as follows. First, the influence of entertainment and irritation is reduced which are known to be crucial factors according to previous studies related to advertising value, while the influence of information is increased. It indicates that smartphone users are not likely interested in entertaining effect of smartphone advertisement, and are insensitive to the inconvenience due to smartphone advertisement. Second, in today' ubiquitous computing environment, it is effective to provide differentiated advertising service by utilizing smartphone users'context awareness values such as identification, activity, timing and location in order to achieve competitive business advantage in advertising market. For practical implications, enterprises should provide valuable and useful information that might attract smartphone users by adopting differentiation strategy as smartphone users are sensitive to the information provided via smartphone. Also enterprises not only provide useful information but also recognize and utilize smarphone users' unique characteristics and behaviors by increasing context awareness values. In summary, our result implies that smartphone advertisement should be optimized by considering the needed information of smartphone users in order to maximize advertisement effect.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.42 no.2
• /
• pp.52-64
• /
• 2014

I the recent years, Seoul, Daejeon, Changwon, and Suncheon have started to strengthen P.R. efforts on eco-brands produced by the city and to publicize as a specialized tourist city in an attempt to change their identity and image. However, there is actually a question whether the efforts of the local governments have any direct impact on satisfaction with urban living environments and the attractions of the city. The purpose of this study was to examine the awareness of residents and visitors about the attractions of Suncheon City as an eco-city and to discuss the planning criteria for the eco-city brand building and its management. The research data was collected in Suncheon City and main results of this study are as follows. The residents and the visitors investigated were satisfied with the environmental friendliness of this city and regarded it as an eco-city. As a result of asking them why they viewed the city as an eco-city, many of the residents cited diverse green tracts of land as the reason, whereas the visitors replied they were satisfied with the state of marshy areas preserved by the city. The psychological factors related to the satisfaction of the eco-city by the residents were composed of four factors, 'cultural factor', 'urban infrastructure factor', 'ecological factor' and 'scenery factor'. The visitors were composed of five factors, 'cultural factor', 'urban infrastructure factor', 'ecological factor', 'scenery factor' and 'amenity factor'. Out of the factors, the cultural factor and the urban infrastructure factor were found to exert the largest influence on the overall satisfaction of the residents and the visitors. The ISA(Importance-Satisfaction Analysis) was made, the residents and the visitors gave top priority to 'diversity of natural attractions', 'pleasant season and weather', 'beautiful scenery', 'diversity of rare animals and plants', 'diversity of parks', 'green areas and streets', 'broad ecological area' and 'the preservation of marshy areas' among the attractions of the eco-city. They placed importance on the activation of green traffic and walking environments as well, but they weren't satisfied with the state of the two in the city. Therefore there was much room for improvement in that regard.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.38 no.2
• /
• pp.14-30
• /
• 2020

This study focuses on the fact that pictorial maps in the late Joseon Dynasty were conceptual diagrams with the place names perceived by the people at the time of their production. In this regard, targeting on five pictorial maps, the humanistic landscape characteristics of Pyongyang, which had cultural identities such as a historically old, commercial, and Pungnyu(appreciation for the arts) city, were derived as follows. First, the historic legitimacy of Pyongyang Castle was represented by ritual and religious facilities. They include 'Dangunjeon' and 'Gijagung' related to the nation founder, 'Munmujeong': the remains of Goguryeo, 'Sajikdan' & 'Pyongyanggangdan': the place of the national rites, Hyanggyo and Seowon: education & rite functions, Buddhism and Taoist facilities, 'Yongsindang', 'Sanshindang', and 'Jesindan': folk religion facilities. Gija-related facilities, which became symbols of Pyongyang due to the importance of Small-Sinocentrism and Gija dignity tendency, were distributed throughout Pyongyang Castle though, the facilities related to King Dongmyeong of Goguryeo and the spaces of religion praying for blessings are spread in Bukseong and on the riverside of Daedonggang each. Second, as a Pyongando Province's economic center, Pyongyang's commercial landscape was represented by logistics and transportation facilities. The Daedonggang River, which was in charge of transportation functions, had many decks such as 'Yangmyeongpo', 'Cheongryongpo' and 'Waeseongjin' and bridges, such as 'Yeongjegyo' and 'Gangdonggyo', which connected major transportation routes. The road network was created in Oeseong area to facilitate logistics transportation and management, and many warehouses named after the jurisdiction of Pyongyangbu were distributed near the roads and Provincial Offices of the main gates. In addition, it was characterized by the urban area systematically divided with hierarchical roads, 'Bukjangnim' of willow trees planted on the main entrance roads of Pyongyang Castle, a linear landscape created by 'Simnijangnim' consisting of mixed forests with elm trees. Third, Pungnyu City is realized by the distribution of amusement facilities. The riverside of Daedonggang adjacent to Naeseong exhibits characteristics of artificial landscape such as a canal leading to the inside of the castle, a docking facility with embankments, and a port with cargo ships anchored. However, Bukseong of the natural surroundings had numerous pavilions and platforms such as 'Bubyeongnu', 'Eulmildae', 'Choeseungdae', 'Jebyeokjeong' and engraved letters such as 'Cheongnyubyeok', 'Jangbangho'. 'Osunjeong', 'Byeogwolji', 'Banwolji' near 'Sachang', and 'Aeryeondang', built on the island of a square pond, created waterscape in Naeseong invisible from the Daedonggang, and for practical purposes, ponds and repeated willow vegetation landscape related to Gija were placed in the western rampart of Jungseong. In addition, 'Seonyeondong', a cemetery of Gisaeng, located near by Chilseongmun, was used as poem titles and themes by literary people, contributing to the creation of the Pungnyu image of Pyongyang.

• Journal of the Society of Disaster Information
• /
• v.14 no.3
• /
• pp.238-246
• /
• 2018

Purpose: The purpose of this study is to examine the directions for establishing a disaster safety village in rural areas where damage from a similar type of disaster occurs repeatedly by conducting the consciousness survey targeting at experts and disaster safety officials in a local government. Method: The risks of disaster in rural areas were examined and the concept and characteristics of disaster safety village which is a measure on the basis of Myeon (township) among the measures of village unit were examined in order to carry out this study. In addition, opinion polling targeting at officials-in-charge in the local government and survey targeting at experts in disaster safety and building village were conducted. Based on the findings, the directions for establishing a disaster safety village that fitted the characteristics of rural areas were examined. Result: The officials-in-charge in the local government answered that rural areas have a high risk of storm and flood such as heavy snowing, typhoon, drought, and heavy rain as well as forest fire, and it is difficult to draw voluntary participation of farmers for disaster management activities due to their main duties. They also replied that active support and participation of residents in rural areas are necessary for future improvement measures. The experts mostly replied that the problem of disaster safety village project is a temporary project which has low sustainability, and the lack of connections between the central government, local governments and residents was stressed out as the difficulties. They said that measures to secure the budget and the directions of project promotion system should be promoted by the central government, local governments and residents together. Conclusion: The results of this study are as follows. First, a disaster safety village should be established in consideration of the disaster types and characteristics. Second, measures to secure the budget for utilizing the central government fund as well as local government fund and village development fund should be prepared when establishing and operating a disaster safety village in rural areas. Third, measures to utilize a disaster safety village in rural areas for a long period of time such as the re-authorization system should be prepared in order to continuously operate and manage such villages after its establishment. Fourth, detailed measures that allow residents of rural areas to positively participate in the activities for establishing a disaster safety village in rural areas should be prepared.

• The Journal of the Korea Contents Association
• /
• v.8 no.2
• /
• pp.195-204
• /
• 2008

With the growth of airline management, as well as computer and IT security, the international trade in this modern society has been rapidly increasing, Along with the advancing, airplanes have become a universal means of communication. However, the complications associated with airplane safety have also been brought up as a result, the most concerning of which is terrorism. One of the main counterplans for preventing terrorism is Ground security activities the core of Ground security activities is absolute safety for passengers in both passenger terminal and freight terminal. Subastral security refers to physical protection, proximity control and 100% security search and freight guarding of the passengers' possessions, and the personnel's duties to perform such jobs are be! coming more crucial. On the other hand, Airport security check has bee n gradually developing since the 1960's, when hijacking began to take place. Although the airports have been providing more safe and comfortable services to their customers, terrorism is still happening today. When Ground security activities is minute, the users feel displeasure and discomfort, yet considering solely their convenience can brings problems in achieving safety. Since the 9.11 terror in 2001, the idea of improving and strengthening airport security was reinforced and a considerable amount of estate is being spent today for invention and application of new technology. Various nations, including the United States, have been improving their systems of security through public services; public police department is actively carrying out their duties in airports as well. In San Francisco International Airport, private police department is in charge of collection of data, national events, VIP protection, law enforcement, cooperation within facilities, daily-based patrol and traffic control. Under guidance and supervision of national organizations, such as TSA, general police department interprets X-Rays, operates metal detectors, checks passports or IDs and observes reactions to explosives. Under these circumstances, studies about advancement of cooperation and duties of general police department and private police department necessitated: especially about private police department and their training for searching equipments, decrease in number of turn over rate, invention of technology and prior settlement in estate for security. The privacy of the public, who make up the major population of airport passengers, must also be minimized. In the following research, the activities of police departments in San Francisco International Airport will be analyzed in order to understand recent actions of the United States on airport security.