• Journal of the Korean Association of Geographic Information Studies
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• v.2 no.2
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• pp.27-44
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• 1999

Digital maps produced in Korea are various in scale and include a lot of geographic and attribute data. In this study, it is argued that, to reduce the production cost and the difficulties for renewal, it is necessary to establish the already nationally drawn 1:5,000 scale digital maps as the base maps and simplify them as much as the TIGER files in the U.S. The comprehensive data included in the digital maps in Korea are mostly land use information, which are supposed to be established separately from the digital maps. The land use information system could be maintained and updated cheaply and frequently at the local government level. In response to common needs, the land use information could be imported to GIS and used for analyses. As technologies and societies changes, the Census questions and methodologies should be changed for better uses. Along with GIS, the Census would be developed and processed more reliably and efficiently. Also, it is recommended for Korean government to develop the Census Tract and Block Group system. Current Eup, Myon, Dong as basic units for Census information may not be useful or effective for micro level urban analyses and public service planning activities because of their large population and land areas. It is recommended that optimum population of a Census Tract be 5,000 and a Block Groups 1,500, and one Census Tract includes 1~9 Block Groups. It is recommend that Census Tract and Block Group boundary lines be decided flexibly in light of population, physical features, socio-economic attributes, and tradition. For urban analyses using GIS, socio-economic census data, city government's information such as parcel data and building permit data, survey data, and satellite image data could also be used. The existence of Census Tracts and Block Groups as well as GIS could help for the data and methods to be useful for urban analyses and public service provisions.

• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Economic and Environmental Geology
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• v.52 no.6
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• pp.509-517
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• 2019

The birnessite (7Å manganate, δ-MnO₂) which is a manganese oxide and comprises manganese nodules, is a major manganese mineral on the earth surface and a precursor in the synthesis of todorokite. In this study birnessite was synthesized by three different methods: Feng et al. (2004) and Luo et al. (1998) based on redox reaction and Ma et al. (1999) based on reduction reaction. 12 birnessite samples were synthesized by different combinations of Na⁺ and K⁺ cations based on the base (OH^-) and permanganate (MnO₄^-) reagents in the synthesis. The mineral compositions of synthesized birnessite were identified by XRD, and the two cation ratio in the mineral was measured by ICP. The products obtained after hydrothermal treatment of Mg-buserite, by the precursor of birnessite, was examined by XRD, and then phase transition to todorokite and their characteristics were compared. Our results show that the byproducts and the characteristics of phase transition by each synthetic method have different trends. Hausmannite (γ-Mn₃O₄) and feitknechtite (β-MnOOH) were formed by both methods in the redox reaction mechanism. By Feng et al. (2004)'s method, manganite (γ-MnOOH) phase only appeared when cation was predominantly Na⁺. Two birnessite samples synthesized by redox reaction mechanism showed phase transition to todorokite (10Å manganate, OMS-1) when both NaOH and KMnO₄ were used together. However, single-phase birnessite was formed by Ma et al. (1999)'s method, and phase transition was confirmed only for the sample when the cation was only composed of Na⁺.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.115-134
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• 1991

The role of pension plans in the macroeconomy has been a subject of much interest for some years. It has come to be recognized that pension plans may alter basic macroeconomic behavior patterns. The net effects on both savings and labor supply are thus matters for speculation. The aim of the present paper is to provide quantitative results which may be helpful in attaching orders of magnitude to some of the possible effects. We are not concerned with the providing empirical evidence relating to actual behavior, but rather with deriving the macroeconomic implications for a alternative possibilities. The pension plan interacts with the economy and the population in a number of ways. Demographic variables may thus affect both the economic burden of a national pension plan and the ability of the economy to sustain the burden. The tax transfer process associated with the pension plan may have implications for national patterns of saving and consumption. The existence of a pension plan may have implications also for the size of the labor force, inasmuch as labor force participation rates may be affected. Changes in technology and the associated changes in average productivity levels bear directly on the size of the national income, and hence on the pension contribution base. The vehicle for the analysis is a hypothetical but broadly realistic simulation model of an economic- demographic system into which is inserted a national pension plan. All income, expenditure, and related aggregates are in real terms. The economy is basically neoclassical; full employment is assumed, output is generated by a Cobb-Douglas production process, and factors receive their marginal products. The model was designed for use in computer simulation experiments. The simulation results suggest a number of general conclusions. These may be summarized as follows; - The introduction of a national pension plan (funded system) tends to increase the rate of economic growth until cost exceeds revenue. - A scheme with full wage indexing is more expensive than one in which pensions are merely price indexed. - The rate of technical progress is not a critical element in determining the economic burden of the pension scheme. - Raising the rate of benefits affects its economic burden, and raising the age of eligibility may decrease the burden substantially. - The level of fertility is an element in determining the long-run burden. A sustained low fertility rate increases the proportion of the aged in total population and increases the burden of the pension plan. High fertility has inverse effects.

• Korean Security Journal
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• no.36
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• pp.417-442
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• 2013

This study considers the characteristics of the separation of public and private security service during Koryo dynasty, and compares it with the modern security service. Modern day security service's definition of private and public security service was used to distinguish them. Given the different historical settings, it's difficult to argue that the distinction between public and private service during Koryo dynasty was clear, but it can be said that public security service was centered around palace guard and concerns the activities of protest, and military made for the relationship, and private security service was centered around power of DoBang and includes the activities of malingering, and Byolchogun. During the early days of Koryo, protest, district military and soldiers who stay in the palace were all parts of a palace revolt and this institutional improvement of soldiers who stay in the palace was accomplished during King Seongjong's rule. The tradition of a palace revolt can find its roots in the middle military, and after the unification, a palace revolt was reformed into the king's palace revolt of second and the 6th along the course of establishing the nation's system. All of the changes stem from the reformation for consolidating the royal authority. Gyung Dae Seoung wanted to protect himself and he slept with his army night and days and because of that, group of soldiers was created and it was called DOBANG. Some members were from dobang gyeonryong, The forced were powerful because it was gathered with a warriors with extraordinaire martial arts and competent management. Most of the soldiers followed gyeong dae seung because they believed that he has a strong leadership and loves his people, and had a strong faith in him. However, the general gyeong jang had a belief that politics must be reverted to the previous so the relationships between jungbang wasn't smooth. Because of the economic operational problems, due to fraud committed by the mens under his command failed to maintain integrity and was criticised.The misconception also fed up with the emperor and the deepening relationships between the soldiers, his dobang was dismantled. After he took over the dobang, for his personal safety and to strengthen his position he compensated gyeon dae seong's dobang and developed the organization. In the process of extending the dobang Choi chung heon recruited many talented people to strengthen the military base, and also accepted the advice and expanded the power of Dobang. Choi Chung Heon thus consolidated his political gains by weakening the power of the king's army and adjusting the myth, which could've threatened his regime, and this was called Dobang number 6th. Dobang number six got even more powerful by his son named Choi woo, and after ruling, he expanded into a room, and a substantial reorganization of Dobang was developed. And then the creation of yabyeolcho also showed the effect to prevent the crisis. Although the palace guards who were public security service of Koryo Dynasty was still maintained during the military rule era when the royal authority was incapacitated, it was only maintained to have a symbolic meaning as the actual authority including military power was with Choi, the master of Dobang, private security service group. Likewise, during the rule of Choi, private securty service could reign over public security service, and the noteworthy characteristic of Dobang is that it assisted the private soldier groups to seize the military power by reorganizing and modifying military system. Although both differences and similarities can be found when comparing the guards of Koryo Dynasty with those of contemporary society, they have a similarity in terms of the essence of guards that they guarantee the safety of their clients. As for differences, the royalty of Koryo Dynasty and the pursuit of profit of contemporary society are in contrast, and contemporary guards can be seen as the fulfillment of responsibility and duty by free will, whereas guards of Koryo Dynasty were ruled with military coercion.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of Environmental Impact Assessment
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• v.25 no.6
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• pp.514-524
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• 2016

The Bio-Climatic impact Assessment System, BioCAS was utilized to produce analysis maps of daily maximum perceived temperature ($PT_{max}$) and excess mortality ($r_{EM}$) over the entire Seoul area on a heat wave event. The spatial resolution was 25 m and the Aug. 5, 2012 was the selected heat event date. The analyzed results were evaluated by comparing with observed health impact data - mortality and morbidity - during heat waves in 2004-2013 and 2006-2011,respectively. They were aggregated for 25 districts in Seoul. Spatial resolution of the comparison was equalized to district to match the lower data resolution of mortality and morbidity. Spatial maximum, minimum, average, and total of $PT_{max}$ and $r_{EM}$ were generated and correlated to the health impact data of mortality and morbidity. Correlation results show that the spatial averages of $PT_{max}$ and $r_{EM}$ were not able to explain the observed health impact. Instead, spatial minimum and maximum of $PT_{max}$ were correlated with mortality (r=0.53) and morbidity (r=0.42),respectively. Spatial maximum of $PT_{max}$, determined by building density, affected increasing morbidity at daytime by heat-related diseases such as sunstroke, whereas spatial minimum, determined by vegetation, affected decreasing mortality at nighttime by reducing heat stress. On the other hand, spatial maximum of $r_{EM}$ was correlated with morbidity (r=0.52) but not with mortality. It may have been affected by the limit of district-level irregularity such as difference in base-line heat vulnerability due to the age structure of the population. Areal distribution of the heat impact by local building and vegetation, such as spatial maximum and minimum, was more important than spatial mean. Such high resolution analyses are able to produce quantitative results in health impact and can also be used for economic analyses of localized urban development.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.32 no.4
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• pp.372-380
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• 1996

The operation of Far East Chain(GRI 5970) of Loran - C system had been stopped on June, 1995, but that of Korean Chain(GRI 9930) of Loran - C system which was jointed with North West Pacific Chain(GRI 8930) and Russia Chain(GRI 7950) by international cooperation, was started on January 1996. In this paper, in order to study the accuracy of Loran - C fix of Korean Chain, the authors examined and analyzed the data of the reciever of Loran - C(LC -90, Furuno) and GPS(AccNav Sport super (TM), Eagle) measured automatically and continually for 2 seconds at interval of 5 minutes from November 22, 1992, to January 20, 1996 at the fixed position of National Fisheries University of Pusan, The results obtained were as follows ; 1)The mean time differences of M-W, M-X, and M-Y pair measured in the base observed position were 12333.09${\mu}$s, 28338.44${\mu}$s, and 42806.01${\mu}$s respectively and the mean standard deviations of that were 0.0121${\mu}$s, 0.0290${\mu}$s, and 0.0327${\mu}$s respectively. The daily and monthly variance forms of time difference at each pair appeared in a similar reappearance. 2)The mean standard deviations of the latitude and longitude by Loran - C were 9.1m and 17.4m in W.X pair, 11.5m and 13.7m in W.Y pair, and 8.1m and 29.3m in X.Y pair respectively, and then the probable radiuses within 95% of each pair were 39.2m, 35.7m, and 60.8m, respectively. Therefore, It is to be desired that W.Y par is selected to improve the accuracy in Pusan area. 3)The mean standard deviations of the latitude and longitude by GPS were 15.4m and 15.0m and the probable radius within 95% was 43.4m. 4)The position errors for GPS and each pair of Loran - C were 16.0m to the South in GPS and 265.2m to the East in W.X pair of Loran - C, 279.5m to the North in W.Y pair of that, and 224.3m to the North-West in X.Y pair of that, so GPS is about 250m higher than Loran - C in accuracy.

• Journal of Nutrition and Health
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• v.51 no.2
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• pp.177-185
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• 2018

Purpose: This study analyzed the perception and importance of country-of-origin labeling at restaurants in 500 college students in Jeju surveyed from April 15 to May 5, 2016 with the aim of providing basic data. A total of 465 questionnaires out of 500 were used as base data for this study. Methods: The data were analyzed using descriptive analysis, ${\chi}^2-test$, and t-test using the SPSS Win program (version 21.0). Results: Regarding food safety-related dietary behaviors, average score was 3.65 points (out of 5), and 'put the food in a refrigerator or freezer immediately (4.07)' showed the highest score, whereas 'cool rapidly hot food prior to putting it in the refrigerator (3.08)' showed the lowest score. Regarding the awareness of country-of-origin labeling at restaurants, 67.5% of subjects were aware of it. With regard to dietary behavior of food safety, the high group showed a higher score than the low group (p < 0.001). Regarding reliability of the system, 4.9% of subjects indicated 'very reliable' and 45.4% 'somewhat reliable'. For perception of subject's country-of-origin labeling, the average score was 3.77 (out of 5). Regarding checking country-of-origin labeling at restaurants, 68.0% of subjects checked country-of-origin labeling, and the high group in the safety-related dietary behavior score ranking showed a higher rate (79.3%) than the low group (57.1%) (p < 0.001). With regard to importance by item, 'honest country-of-origin labeling of restaurants' showed the highest score at 4.27 (out of 5). Conclusion: It is necessary to provide continuing education for college students in order to enhance their perception of country-of-origin labeling at restaurants. Moreover, a systematic and appropriate support and control system by the government and local government needs to be developed in order to improve country-of-origin labeling at restaurants.

• Journal of the Korean Society of Radiology
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• v.8 no.7
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• pp.467-477
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• 2014

The purpose of this study is to offer data base for establishment of dental training x-ray generator based safety usage through surveying real radiation safety management state of radiation worker's in plan of operations that have dental training x-ray generators and use it. For it, comprehensive references were surveyed referring reports of current state of regulation technique development and domestic radiation safety evaluation and nuclear related legislation regarding radiation safety management of dental training x-ray generators. On the basis of it, questionnaires were filled in about respondent's general characteristic radiation safety manager's status current state of radiation safety management and the level of knowledge & consciousness. For the study, the survey was conducted to 224 people of radiation safety managers and university graduates training assistants and full-time professors who can treat dental training x-ray generators in education center. through this survey 95 questionnaires were used as analysis materials except the insufficient and omitted responses. As a method of analysis, the frequency and percentage were figured out with the general characteristics and safety manager's status. Chi-square test for frequency and correlation per question analysis and Pearson correlation analysis for crosslevel correlation were done with current state of radiation safety management and knowledge & consciousness level. As a result, running dental training x-ray generators was dealt with by 20's to 40's who have high education level over post undergraduate degree and major in dental hygienic. In addition, female have higher consciousness level for radiation safety management than male. It shows significal linear relation statistically(${\chi}^2$ >5, 0.1${\chi}^2$ >5, 0.3${\chi}^2$ >5, 0.3