• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2013.11a
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• pp.72-73
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• 2013

In this paper, types of ready mixed concrete in construction site supported by different company has been researched. The practicability of the commercial available ready mixed concrete has been tested, and the standard deviation has been modified from Vc=Vo+3б to Vc=Vo+1.73б. Unnecessary premium rate has been cut and economical efficiency of the ready mixed concrete has been improved.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.11a
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• pp.305-306
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• 2022

In accordance with the Act on Punishment of Serious Disasters, terminal operators are required to establish and operate a safety and health management system such as manpower and budget necessary for disaster prevention, and establish and implement measures to prevent recurrence in the event of a disaster. This is a study on how to use the port facility safety management system linkage to prevent safety accidents in port facilities due to the introduction of autonomous driving port equipment and to support decision-making promptly in case of safety accidents.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.11a
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• pp.279-280
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• 2022

In the case of domestic coastal ships, an information system for the purpose of managing cargo loading, securing, and inspection processes is not in operation. It presents functional elements that meet the service requirements for information systems for more efficient execution of ship loading and unloading services at port. This is a study on the information system that manages the process of reservation, onboard arrangement, securing and inspection of sea freight.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2021.11a
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• pp.19-20
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• 2021

Domestic car ferries do not operate a dedicated information system for cargo loading and management, It is impossible to arrange according to the cargo type and quantity at the time of cargo reservation due to restrictions such as the need to comply with the cargo layout drawings in advance approved by the Korean Register. For this reason, this is a study to utilize similar information systems in operation in container ships and terminals for the purpose of improving cargo shipment management tasks for car ferries.

• Journal of Distribution Research
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• v.17 no.5
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• pp.59-83
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• 2012

Agriculture is a primary industry that influenced by the weather or meterological factors more than other industry. Global warming and worldwide climate changes, and unusual weather phenomena are fatal in agricultural industry and human life. Therefore, many previous studies have been made to find the relationship between weather and the productivity of agriculture. Meterological factors also influence on the distribution of agricultural product. For example, price of agricultural product is determined in the market, and also influenced by the weather of the market. However, there is only a few study was made to find this link. The objective of this study is to investigate the effects of meterological factors on the distribution of agricultural products, focusing on the distribution of chinese cabbages. Chinese cabbage is a main ingredient of Kimchi, and basic essential vegetable in Korean dinner table. However, the production of chinese cabbages is influenced by weather and very fluctuating so that the variation of its price is so unstable. Therefore, both consumers and farmers do not feel comfortable at the unstable price of chinese cabbages. In this study, we analyze the real transaction data of chinese cabbage in wholesale markets and meterological factors depending on the variety and geography. We collect and analyze data of meterological factors such as temperatures, humidity, cloudiness, rainfall, snowfall, wind speed, insolation, sunshine duration in producing and consuming region of chinese cabbages. The result of this study shows that the meterological factors such as temperature and humidity significantly influence on the volume and price of chinese cabbage transaction in wholesale market. Especially, the weather of consuming region has greater correlation effects on transaction than that of producing region in all types of chinese cabbages. Among the whole agricultural lifecycle of chinese cabbages, 'seeding - harvest - shipment - wholesale', meterological factors such as temperature and rainfall in shipment and wholesale period are significantly correlated with transaction volume and price of crops. Based on the result of correlation analysis, we make a regression analysis to verify the meterological factors' effects on the volume and price of chines cabbage transaction in wholesale market. The results of stepwise regression analysis are shown in