• Environmental and Resource Economics Review
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• v.19 no.4
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• pp.875-896
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• 2010

Using the difference in differences (DID) estimation method, this paper analyzes the effect of European Union's Emission Trading Scheme (EU ETS) on the reduction of per capita $CO_2$ emission among the twenty five participating countries. For this, the panel dataset of forty two European countries for the period 1990~2007 is constructed. Special attention is paid to the bias of the standard errors in the DID estimation due to the presence of serial correlation in the error terms. The results shows quite a robust effect of EU ETS on the reduction of per capita $CO_2$ emission among the participating countries regardless of the calculation methods of standard errors. The results also shows that the increased implicit tax rate on energy has a robust effect on the reduction of per capita $CO_2$ emission. On the contrary, the estimation results regarding the effects of per capita GDP and population density on the per capita $CO_2$ emission seem inconsistent. In particular, the environmental Kuznets curve is not statistically supported with the use of robust standard errors.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.169-175
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• 2015

The significant changes of convergence study in the 21st century is the shift from theoretical-based instruction to computer-based instruction. This study investigated the student's cognitive engagement in TPB(Theory of Planned Behavior) of accounting information classes in the Digital Convergence Era. Hypothesis test was conducted from 99 accounting information learners from four year course university in the Gyeonggi-do. A questionnaire was given and analyzed. The results showed. First, the TPB variables han a positive effect on intrinsic curiosity of students. Second, the subjective norm of TPB variables could develop student's enjoyment. Subject norm could have a positive effect on enjoyment. The results of this study may contribute to propose desirable ways of improving the psychological states in the relationship between TPB and cognitive engagement. In the future, variables of cognitive engagement will be compliment to analyze.

• Journal of Convergence for Information Technology
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• v.10 no.3
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• pp.92-103
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• 2020

This study agrees with the seriousness of the low birth phenomenon in our country and discusses the analysis of the causes of low birth and the establishment of the policy measures for early childhood education and child care in relation to the low birth phenomenon. In particular, the purpose of the policy is to establish a policy plan for up-to-down early childhood education and child care that can be reflected in the policy by members related to early childhood education, breaking away from the existing one for top-down child education and child care. To this end, the research was conducted using Delphi technique and 20 experts in the field of early childhood education and child care were organized into expert panels. In this study, seven policies were proposed for opportunity compliance, eleven policies for service compliance, eight policies for compliance with goods/gift certificates/tax reduction, seven policies for compliance with cash benefits, and five policies for compliance with power. We hope that the bottom-up education and childcare policy measures proposed in this study will provide specific implications and suggestions for resolving the low birth rate.

• Proceedings of the KSRS Conference
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• 2002.10a
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• pp.273-273
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• 2002

Masan barber was situated in S.Korean southern central coast. And it is contributing greatly in S.korea's economy development to international trading port of Heaven's blessing that possess natural, geographical situation. Also, because there are Masan free tax area and chanwon heavy industrial complex, sachon air industrial complex etc. on back, it is important permanency in our country. Specially, because inland transport routes such as southern highway, Guma highway and national road system are developed well, the importance is very high. Masan harbor 1899.05.01 be that opened, the 1st and 2nd (central pier) was build 1938∼1944 year, and the 3rd pier was 1973∼1978 year. the 4th pier was 1974∼1983 year, 5th pier was 1984∼1988, 6th pier (west pier) was 1985∼1992 year. it was developed over 100 years. But, it did great many harbor and bay development of last 100 yens but research about coastline change and seashore reclamation is insufficient. Therefore, this research executed research about coastline change of Masan bay of last 100 years, In this study, we analyzed aerial photographs and tide data for the past 100 years using digital aerial photo analysis and GIS techniques for each 3-year interval. We abstracted beach DEM (digital elevation model) and ortho aerial photographs, and conducted a space analysis. As a result, we were able to identify changes in the area As a result, we drew 10 years cycle coastline change of Masan bay. and we can detect bay coastal line change and calculate refill rate.

• Journal of Convergence for Information Technology
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• v.9 no.7
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• pp.14-24
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• 2019

It is necessary to look into multiple subjects, such as effectiveness, laws and polices of blockchain in order to easily accept blockchain technology in small and mid-sized enterprises(SME). This study analyzes the positive effects of applying the block chain to SMEs, examines the laws and policies required to apply them, and identifies the tasks. As a result, we confirmed that it can create positive effects such as optimizing supply chain management, simplifying import and export process documents, improving product quality, facilitating flow of funds, and improving transaction reliability. Also, we confirmed that it is necessary to improve the basic law of electronic transaction, electronic commerce law, electronic financial transaction law, personal information protection legislation, and needs policy supplement for platform development, education system for SMEs, transaction standardization guidelines, tax reduction policy, and block chain research and development. More extensive practical research and specific individual legal studies are needed in the future.

• The Journal of the Korea Contents Association
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• v.21 no.4
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• pp.96-110
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• 2021

Korea is faced with the challenge of adapting to the world's fastest - growing low birthrate, aging society, and low growth with low interest rate era. With low fertility and aging population, the factors of financial income of health insurance are decreasing, and the increase of public interest in health, high cost medical technology and the development of medicine are leading to increase expenditure of health insurance. In this study, I will examine the strengthen protection of health insurance, financial stabilization, and fairness of medical care. First, the present status and limitations of health insurance were identified through domestic policy report, domestic and foreign literature, and precedent research. Second, the foreign health insurance policy measures to stabilize the finances were examined separately. Based on this study, in order to maintain sustainable health insurance through reinforcement and financial stabilization of health insurance, the current financial income structure of health insurance must be renovated. It will be necessary to expand government subsidies and discover new tax revenues. In addition, a policy to save finances by reorganizing the medical bill payment system and medical delivery system will also be needed.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

• Animal Bioscience
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• v.35 no.8
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• pp.1162-1173
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• 2022

Objective: This study aimed to investigate the fermentation profiles, bacterial community and predicted metabolic characteristics of Sudangrass (Sorghum sudanense Stapf.) during ensiling. Methods: First-cutting Sudangrass was harvested at the vegetative stage and ensiled in laboratory-scale silos (1 L capacity). Triplicate silos were sampled after 1, 3, 7, 15, 30, and 60 days of ensiling, respectively. The bacterial communities on day 3 and 60 were assessed through high-throughput sequencing technology, and 16S rRNA-gene predicted functional profiles were analyzed according to the Kyoto encyclopedia of genes and genomes using Tax4Fun. Results: The Sudangrass silages showed good fermentation quality, indicated by higher lactic acid contents, and lower pH, butyric acid and ammonia nitrogen contents. The dominant genus Lactococcus on day 3 was replaced by Lactobacillus on day 60. The metabolism of amino acid, energy, cofactors and vitamins was restricted, and metabolism of nucleotide and carbohydrate was promoted after ensiling. The 1-phosphofructokinase and pyruvate kinase of bacterial community seemed to play important roles in stimulating the lactic acid fermentation, and the promotion of arginine deiminase could help lactic acid bacteria to tolerate the acidic environment. Conclusion: High-throughput sequencing technology combined with 16S rRNA gene-predicted functional analyses revealed the differences during the early and late stages of Sudangrass ensiling not only for distinct bacterial community but also for specific functional metabolites. The results could provide a comprehensive insight into bacterial community and metabolic characteristics to further improve the silage quality.

• Journal of Industrial Convergence
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• v.21 no.7
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• pp.65-73
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• 2023

This study identified the relationship between adolescents' academic helplessness and smartphone dependence and verified the parallel mediating effect of self-esteem and friendships. To this end, the fourth data of the Korean Children and Youth Panel Survey 2018 (KCYPS) conducted by the Korea Youth Policy Institute were used, and 2,244 were used for analysis after removing 346 adolescents who responded to the survey. For data analysis, the statistical package programs SPSS WIN 25.0 and Hayes (2013)'s PROCESS Macro V 3.5 were used, and the following results were derived. First, adolescents' academic helplessness had a positive (+)(+) effect on their dependence on smartphones. Second, self-esteem was found to mediate the relationship between adolescents' academic helplessness and smartphone dependence. Third, it was found that friend relationships mediate the relationship between adolescents' academic helplessness and smartphone dependence. Based on these results, practical and policy suggestions to reduce adolescents' dependence on smartphones and follow-up studies to overcome the limitations of research were proposed.

• Korea Trade Review
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• v.47 no.5
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• pp.289-304
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• 2022

Korea's LNG and crude oil are the most important energy and export raw materials, but 100% import resources by overseas. However, tanker shipping companies, which play the most crucial role in energy cargo security, are very small in number and size, which can be a factor in the supply chain crisis. Therefore, this paper studied the policy of expanding tanker transportation necessary for the transport of crude oil and LNG in Korea. In the existing literature, there was no policy study necessary for tanker ships, but referring only to the importance of overseas energy development and transportation, so we tried to derive various demands necessary for expanding the tanker fleet through expert interviews and AHP which was conducted on 89 related energy institutions to derive policies and their priorities. The results of the study are as follows. As for the policy, the financial support policy was the highest priority, followed by the business and the mutual cooperation policy of related agencies. Tax support (22.6%) and ship financing (19.4%) were the highest priorities, followed by the Energy Intermediate Promotion Act (11.9%), Tanker Guarantee Insurance (10.6%), Energy Budget Independence (9.3%), and Korea Trader Development (8.2%). Energy governance (6.3%), information center establishment (6.2%), and energy procurement committee (5.5%) ranked seventh, eighth, and ninth. The research results show that it is necessary to supply sufficient ships to the market through the expansion of ship finance for tankers and to follow business support policies such as guarantee insurance. In addition, it was also possible to derive that the financial resources need to be determined by law and independent budgets for consistency and continuity.