• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax

• Journal of the Korean Institute of Landscape Architecture
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• v.46 no.3
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• pp.1-13
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• 2018

Landscape Architecture is a minority manpower field that requires wide knowledge and experience. Therefore, the service market is narrower than other fields, and education service for practitioners is lacking. The purpose of this study is to propose e-learning content development methodology that can provide customized landscaping practical education according to the level of education and increase the economic efficiency of the development process. First, in theoretical review, the ADDIE model was modified to select the curriculum development model that pursues efficiency and introduced the concept of reusing learning objects in the SCORM-based model. In particular, to overcome the problems presented in the precious studies, the analysis and design stages have been strengthened and faculty designers with integrated knowledge of Landscape Architecture and ICT have led the overall phase. The actual development process is based on a step by step procedure--analysis of landscaping practitioners needs and environments, etc., teaching and learning procedures and the design of activities considering contents reuse, the first development such as actual shooting and editing, and the second development reusing the first development content--and was done in the order of evaluation and revision of professionalism and satisfaction. As a result of the study, the space-based courses composed of modular learning objects were first developed as 216 courses in 8 subjects, as 208 courses in 3 subjects in total, in which the modularized learning object are crossed and combined in units and difficulty-based courses were second developed in 216 courses with 3 subjects in total. As a result of the evaluation the satisfaction assessment of the overall satisfaction was 4.20 and the average value of the eight measures was 3.97, both being close to 4.0. For the professional assessment, the scores of 8 subjects were very high at 84.8 to 96.4 points. in context, the scores of 5 subjects were equal to from 89.9 to 96.4 points. In conclusion, as the study was conducted based on a clear understanding of the digital characteristics of e-learning contents and general characteristic of the landscaping industry, it was possible to develop a curriculum by developing a course composed of modular learning objects and reusing learning objects by unit. In particular, it has been proven to be effective in conveying professional knowledge and experiences via general procedures and provided an opportunity to overcome some analog problems that may occur in offline education. In the future, further studies need to be done by expanding the content and by focusing on segmented subjects.

• Journal of Chest Surgery
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• v.37 no.6
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• pp.511-516
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• 2004

Background: One of the theoretical advantages of skeletonized internal mammary artery harvesting in coronary artery bypass surgery is to minimize the interruption of the sternal blood flow inevitably accompanied by internal mammary harvesting. A study using bone scan is designed to determine the effects of internal mammary artery harvesting technique on the sternal blood flow. Material and Method: From April 2002 to March 2003, 27 patients out of 48 patients who underwent the isolated coronary bypass surgery were enrolled into the study. The enrolled patients underwent bone scan in the preoperative period and postoperative period respectively. Bilateral internal mammary artery was used in 8 patients (BIMA group) and single left internal mammary artery in 19 patients (LIMA group). The patients in LIMA group were divided into two groups: LlMA_skel group, in whom left internal mammary artery was harvested in skeletonized fashion (n=12), and LlMA_ped group, in whom left internal mammary artery was harvested in pedicled fashion (n=7). After the bone scan, the region of interest (ROI) was created on the left of the sternum and the mirror image with the same pixel numbers was placed on the right half of the sternum. The mean counts per pixel on the left side of the sternum was compared with those on the right side and expressed as left to right ratio (L/R ratio). Result: In LIMA group, the L/R ratio decreased from 94.6$\pm$4.1% to 87.9$\pm$6.9% (p=0.003) after the operation as compared to BIMA group, in which no change of the L/R ratio was observed. The changed of the L/R ratio in LlMA_skel group and LlMA_ped group were from 95.3$\pm$4.2% to 88.3$\pm$7.7% and from 93.4$\pm$3.9% to 87.4$\pm$5.8% respectively. The % changes in L/R ratio were -7.44 $\pm$7.08 in LIMA_skel group and -6.17$\pm$9.08 in LiMA_ped group, which did not reach the statistical difference. Conclusion: Ipsilateral sternal blood flow is interrupted by internal mammary artery harvesting as evidenced by the decrease in L/R ratio after left internal mammary artery harvesting irrespective of the harvesting techniques. Skeletonized harvesting did not show superiority in respect to sternal blood flow as compared to pedicled harvesting.

• Journal of Sasang Constitutional Medicine
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• v.11 no.1
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• pp.221-240
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• 1999

1. Purpose of study In the medical science of 'Sasang', a constitutional examination(diagnosis) and a medical treatment are important however a dietary cure is considered as very important at the medical prevention and treatment. But there has been a confusion due to the different view concerning the constitutional foods in between scholars. There it is necessary for us to bring up the theoretical basis of the 'Sasang' constitutional - dietary cure by means of the bibliographical study in relation to a historic, characteristics, efficiency of the major foods. A mellow as called "Baekchejiju" has been used as a source of adding food materials when we make a boiling soup, which is only in Korea but not other countries case. We also studied a hollyhock, a 'Darkpull', a sunflower together with a mellow, because these plants contains a similar characteristics and same chinese word of 'Gue' at their name. At this study we would like to bring up the basis correcting the evil of the misinterpretation to be translated 'Gue' into 'Sunflower', which would be helpful to the current academic circles studied very rarely for the introduction process of sunflower. 2. Method of study We did a comparative study based on not only 'Bonchoseo - original plants book' but also agricultural books, boos of the same kinds and private books. 3. Result of study 1) A mellow has been changed its inscribed name from 'Abushil' to 'A-uk', to 'A-ok', to 'A-uk'. And a winter mellow is called as 'Dol-a-uk' which means the thing is changed a year. 2) The heliotropism of mellow has been used as the symbol of the loyalty and the intelligence. Its meaning has been interpreted expansively engaging with the heliotropism of a hollyhock, a Darkpull, and a sunflower. 3) Once 'Darkpull' had been recognized as 'one day flower'. But after sunflower come, people have confused and misread 'Darkpull' by 'Sunflower'. 4) The first record of sunflower among the existing bibliographical documents is "Chung-jang-gam-chun-seo" (1795). And It is presumed thal the sunflower had introduced in Korea at the early to mid of the eighteen century. 5) The interpretation for mellow has been made s confusion by a several documentary and dictionary record, but should be corrected to be right.

• Journal of Korean Home Economics Education Association
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• v.17 no.2
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• pp.197-219
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• 2005

This study attempted, in accordance with the National Educational Curriculum, to develop achievement assessment standards for a course within the field of home economics which has been widely adopted by Korean vocational high schools, namely, the food and nutrition subject. Focus was also placed on strengthening the management of the curriculum for this food and nutrition course, as well as on establishing proper assessment standards by developing model assessment tools which can be used to assess the subject. The results of this study can be summarized as follows : First, based on an analysis of the related literature and materials. the desired notion of the achievement and assessment standards was established, and their significance ascertained the achievement and assessment standards for the food and nutrition course were set and the type of model assessment tool which should be developed, as well as the method in which it should be applied. was established Second. by analyzing the curriculums and the contents of the textbooks used in the food and nutrition subject, the researcher was able to compile the 70 factors which could to be used to develop the achievement and assessments standards, and then classify these into 6 main categories and 32 sub-categories. Based on the characteristics of these factors and learners' academic performance levels the number of factors was expanded to 89 in order to establish the achievement standards. In turn, these achievement standards were used, in accordance with the learners' achievement and teaming activity levels, to develop three different levels of assessment standards. namely, upper, middle, and lower ones. Third. a model assessment tool was developed which could be used by individual school units as a reference in terms of achievement and assessment standards, and that could be modified to meet each school's circumstances. In order to create the model assessment tool a 100-question questionnaire was formulated that contained various types of questions, such as essay, report, theoretical and practical, portfolio, as well as multiple choice-type questions. Lastly, the researcher introduced measures to effectively use the achievement and assessment standards developed for the food and nutrition course, as well as the model assessment tool in school units.

• Journal of Korean Academy of Nursing
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• v.24 no.4
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• pp.623-634
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• 1994

Although the average menopausal age has not changed, women's life span has increased. Today's women live longer after their menopause than those in the past, and this calls for attention in both nursing and medical fields. Many studies have revealed how women reacted to menopause and suffered from it. But they did not discriminate the menopausal meaning and effects from the climacteric phenomena. So, this author tried to clarify what menopause itself meant to the climacteric women, by means of grounded theory methodology. The interviewees were 21 women, whose ages were between 46 and 60 years. They were selected by theoretical sampling technique, and the author tried to include all levels of important variables such as age, educational background, religion and job. Data were collected by the author through in -depth interviews and observations in July, 1994. The interviews were mostly done in the homes of the subjects, or in some cases at the author's office or in a hospital. Interviews took from 30 minutes to 2 hours. Interviews were tape recorded and transcribed later by a research assistant. Data were analyzed as gathered, by the constant comparative method proposed by Strauss and Corbin. Eleven concepts were discovered from the data, and they were grouped under six higher order categories. These six categories were "to give menopause a meaning", "to experience value change", "to have self-help strategies", "to have no strategies", "to live a life worth living", "to have a sense of powerlessness" Among these "to experionce value change" was . selected as the core category. Five major categories were systematically integrated around the core category. Women's adaptation to menopause was defined as proceeding as follows : Most women felt relief and sorrow at the same time when they faced menopause, and some only sorrow or agony. Then, they consulted with others about menopausal symptoms, or tried to think of them by themselves. Finally, they gave menopause a meaning, which was that menopause and its symptoms were natural phenomena. But menopause made women reflect on them-selves and their past lives. As they reflected on themselves, their value on life began to change. As their value changed, some women seeked self help strategies. Those self help strategies were what they had learned from collegues, professionals or mass media. The quality of their lives depended on whether they practiced self help strategies or not. Three types of lives were found. Twelve women enjoyed a life worth living, and practiced the self help strategies, because they accepted menopause a chance to change. They were characterized by a high educational level, having a professional job and a sincere faith in God. Seven women were living as usual, because they did not have the necessity to change. They were high school graduates and house wives. Two women recognized menopause a chance to change, but they did not try self help strategies. Their characteristic was low educational level. Those who did not try self help strategies complained of powerlessness to varying degrees. The educational background, full-time jobs and faith helped women adapt to menopause positively. But social support was not helpful to women's adaptation to menepause. Three hypotheses were derived from the analysis. (1) The higher the educational level, the more theneed to change. (2) Women with higher educational background will practice self help strategies more than those with lower edcational background. (3) The more women practice self help strategies, the worthier lives they will live. Suggestions for further studies are as follows. (1) Studies to test hypotheses are needed. (2) A study to find the relationship between the degree of practicing self help strategies and locus of control. (3) Spiritual approaches would better be applied to help menopausal women. (4) Education through mass media should be given mere frequently.

• Asia pacific journal of information systems
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• v.21 no.3
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• pp.71-96
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• 2011

Within the traditional medical delivery system, patients residing in medically vulnerable areas, those with body movement difficulties, and nursing facility residents have had limited access to good healthcare services. However, Information and Communication Technology (ICT) provides us with a convenient and useful means of overcoming distance and time constraints. ICT is integrated with biomedical science and technology in a way that offers a new high-quality medical service. As a result, rapid technological advancement is expected to play a pivotal role bringing about innovation in a wide range of medical service areas, such as medical management, testing, diagnosis, and treatment; offering new and improved healthcare services; and effecting dramatic changes in current medical services. The increase in aging population and chronic diseases has caused an increase in medical expenses. In response to the increasing demand for efficient healthcare services, a telehealth service based on ICT is being emphasized on a global level. Telehealth services have been implemented especially in pilot projects and system development and technological research. With the service about to be implemented in earnest, it is necessary to study its overall acceptance by consumers, which is expected to contribute to the development and activation of a variety of services. In this sense, the study aims at positively examining the structural relationship among the acceptance factors for telehealth services based on the Technology Acceptance Model (TAM). Data were collected by showing audiovisual material on telehealth services to online panels and requesting them to respond to a structured questionnaire sheet, which is known as the information acceleration method. Among the 1,165 adult respondents, 608 valid samples were finally chosen, while the remaining were excluded because of incomplete answers or allotted time overrun. In order to test the reliability and validity of the assessment scale items, we carried out reliability and factor analyses, and in order to explore the causal relation among potential variables, we conducted a structural equation modeling analysis using AMOS 7.0 and SPSS 17.0. The research outcomes are as follows. First, service quality, innovativeness of medical technology, and social influence were shown to affect perceived ease of use and perceived usefulness of the telehealth service, which was statistically significant, and the two factors had a positive impact on willingness to accept the telehealth service. In addition, social influence had a direct, significant effect on intention to use, which is paralleled by the TAM used in previous research on technology acceptance. This shows that the research model proposed in the study effectively explains the acceptance of the telehealth service. Second, the research model reveals that information privacy concerns had a insignificant impact on perceived ease of use of the telehealth service. From this, it can be gathered that the concerns over information protection and security are reduced further due to advancements in information technology compared to the initial period in the information technology industry, and thus the improvement in quality of medical services appeared to ensure that information privacy concerns did not act as a prohibiting factor in the acceptance of the telehealth service. Thus, if other factors have an enormous impact on ease of use and usefulness, concerns over these results in the initial period of technology acceptance may become irrelevant. However, it is clear that users' information privacy concerns, as other studies have revealed, is a major factor affecting technology acceptance. Thus, caution must be exercised while interpreting the result, and further study is required on the issue. Numerous information technologies with outstanding performance and innovativeness often attract few consumers. A revised bill for those urgently in need of telehealth services is about to be approved in the national assembly. As telemedicine is implemented between doctors and patients, a wide range of systems that will improve the quality of healthcare services will be designed. In this sense, the study on the consumer acceptance of telehealth services is meaningful and offers strong academic evidence. Based on the implications, it can be expected to contribute to the activation of telehealth services. Further study is needed to assess the acceptance factors for telehealth services, such as motivation to remain healthy, health care involvement, knowledge on health, and control of health-related behavior, in order to develop unique services according to the categorization of customers based on health factors. In addition, further study may focus on various theoretical cognitive behavior models other than the TAM, such as the health belief model.

• Asia pacific journal of information systems
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• v.24 no.3
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• pp.299-323
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• 2014

The reason location based service is drawing attention recently is because smart phones are being supplied increasingly. Smart phone, basically equipped with GPS that can identify location information, has the advantage that it can provide contents and services suitable for the user by identifying user location accurately. Offering such diverse advantages, location based services are increasingly used. In addition, for use of location based services, release of user's personal information and location data is essentially required. Regarding personal information and location data, in addition to IT companies, general companies also are conducting various profitable businesses and sales activities based on personal information, and in particular, personal location data, comprehending high value of use among personal information, are drawing high attentions. Increase in demand of personal information is raising the risk of personal information infringement, and infringements of personal location data also are increasing in frequency and degree. Therefore, infringements of personal information should be minimized through user's action and efforts to reinforce security along with Act on the Protection of Personal Information and Act on the Protection of Location Information. This study aimed to improve the importance of personal information privacy by empirically analyzing the effect of perceived values on the intention to strengthen location information security and continuously use location information for users who received location-based services (LBS) in mobile environments with the privacy calculation model of benefits and risks as a theoretical background. This study regarded situation-based provision, the benefit which users perceived while using location-based services, and the risk related to personal location information, a risk which occurs while using services, as independent variables and investigated the perceived values of the two variables. It also examined whether there were efforts to reduce risks related to personal location information according to the values of location- based services, which consumers perceived through the intention to strengthen security. Furthermore, it presented a study model which intended to investigate the effect of perceived values and intention of strengthening security on the continuous use of location-based services. A survey was conducted for three hundred ten users who had received location-based services via their smartphones to verify study hypotheses. Three hundred four questionnaires except problematic ones were collected. The hypotheses were verified, using a statistical method and a logical basis was presented. An empirical analysis was made on the data collected through the survey with SPSS 12.0 and SmartPLS 2.0 to verify respondents' demographic characteristics, an exploratory factor analysis and the appropriateness of the study model. As a result, it was shown that the users who had received location-based services were significantly influenced by the perceived value of their benefits, but risk related to location information did not have an effect on consumers' perceived values. Even though users perceived the risk related to personal location information while using services, it was viewed that users' perceived value had nothing to do with the use of location-based services. However, it was shown that users significantly responded to the intention of strengthening security in relation to location information risks and tended to use services continuously, strengthening positive efforts for security when their perceived values were high.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.3 no.3
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• pp.71-86
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• 1983

Current R.C. retaining wall design is bared on WSD, but the reliability based design method is more rational than the WSD. For this reason, this study proposes a reliability based design criteria for the cantilever retaining wall, which is most common type of retaining wall, and also proposes the theoretical bases of nominal safety factors of stability analysis by introducing the reliability theory. The limit state equations of stability analysis and design of each part of cantilever retaining wall are derived and the uncertainty measuring algorithms of each equation are also derived by MFOSM using Coulomb's coefficient of the active earth pressure and Hansen's bearing capacity formula. The levels of uncertainties corresponding to these algorithms are proposed appropriate values considering our actuality. The target reliability indices (overturning: ${\beta}_0$=4.0, sliding: ${\beta}_0$=3.5, bearing capacity: [${\beta}_0$=3.0, design for flexure: [${\beta}_0$=3.0, design for shear: ${\beta}_0$=3.2) are selected as optimal values considering our practice based on the calibration with the current R.C. retaining wall design safety provisions. Load and resistance factors are measured by using the proposed uncertainties and the selected target reliability indices. Furthermore, a set of nominal safety factors, allowable stresses, and allowable shear stresses are proposed for the current WSD design provisions. It may be asserted that the proposed LRFD reliability based design criteria for the R.C. retaining wall may have to be incorporated into the current R.C. design codes as a design provision corresponding to the USD provisions of the current R.C. design code.

• Asia pacific journal of information systems
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• v.19 no.1
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• pp.33-62
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• 2009

Internet computing is a disruptive IT innovation. Semantic Web can be considered as an IT innovation because the Semantic Web technology possesses the potential to reduce information overload and enable semantic integration, using capabilities such as semantics and machine-processability. How should organizations adopt the Semantic Web? What factors affect the adoption and diffusion of Semantic Web innovation? Most studies on adoption and diffusion of innovation use empirical analysis as a quantitative research methodology in the post-implementation stage. There is criticism that the positivist requiring theoretical rigor can sacrifice relevance to practice. Rapid advances in technology require studies relevant to practice. In particular, it is realistically impossible to conduct quantitative approach for factors affecting adoption of the Semantic Web because the Semantic Web is in its infancy. However, in an early stage of introduction of the Semantic Web, it is necessary to give a model and some guidelines and for adoption and diffusion of the technology innovation to practitioners and researchers. Thus, the purpose of this study is to present a model of adoption and diffusion of the Semantic Web and to offer propositions as guidelines for successful adoption through a qualitative research method including multiple case studies and in-depth interviews. The researcher conducted interviews with 15 people based on face-to face and 2 interviews by telephone and e-mail to collect data to saturate the categories. Nine interviews including 2 telephone interviews were from nine user organizations adopting the technology innovation and the others were from three supply organizations. Semi-structured interviews were used to collect data. The interviews were recorded on digital voice recorder memory and subsequently transcribed verbatim. 196 pages of transcripts were obtained from about 12 hours interviews. Triangulation of evidence was achieved by examining each organization website and various documents, such as brochures and white papers. The researcher read the transcripts several times and underlined core words, phrases, or sentences. Then, data analysis used the procedure of open coding, in which the researcher forms initial categories of information about the phenomenon being studied by segmenting information. QSR NVivo version 8.0 was used to categorize sentences including similar concepts. 47 categories derived from interview data were grouped into 21 categories from which six factors were named. Five factors affecting adoption of the Semantic Web were identified. The first factor is demand pull including requirements for improving search and integration services of the existing systems and for creating new services. Second, environmental conduciveness, reference models, uncertainty, technology maturity, potential business value, government sponsorship programs, promising prospects for technology demand, complexity and trialability affect the adoption of the Semantic Web from the perspective of technology push. Third, absorptive capacity is an important role of the adoption. Fourth, suppler's competence includes communication with and training for users, and absorptive capacity of supply organization. Fifth, over-expectance which results in the gap between user's expectation level and perceived benefits has a negative impact on the adoption of the Semantic Web. Finally, the factor including critical mass of ontology, budget. visible effects is identified as a determinant affecting routinization and infusion. The researcher suggested a model of adoption and diffusion of the Semantic Web, representing relationships between six factors and adoption/diffusion as dependent variables. Six propositions are derived from the adoption/diffusion model to offer some guidelines to practitioners and a research model to further studies. Proposition 1 : Demand pull has an influence on the adoption of the Semantic Web. Proposition 1-1 : The stronger the degree of requirements for improving existing services, the more successfully the Semantic Web is adopted. Proposition 1-2 : The stronger the degree of requirements for new services, the more successfully the Semantic Web is adopted. Proposition 2 : Technology push has an influence on the adoption of the Semantic Web. Proposition 2-1 : From the perceptive of user organizations, the technology push forces such as environmental conduciveness, reference models, potential business value, and government sponsorship programs have a positive impact on the adoption of the Semantic Web while uncertainty and lower technology maturity have a negative impact on its adoption. Proposition 2-2 : From the perceptive of suppliers, the technology push forces such as environmental conduciveness, reference models, potential business value, government sponsorship programs, and promising prospects for technology demand have a positive impact on the adoption of the Semantic Web while uncertainty, lower technology maturity, complexity and lower trialability have a negative impact on its adoption. Proposition 3 : The absorptive capacities such as organizational formal support systems, officer's or manager's competency analyzing technology characteristics, their passion or willingness, and top management support are positively associated with successful adoption of the Semantic Web innovation from the perceptive of user organizations. Proposition 4 : Supplier's competence has a positive impact on the absorptive capacities of user organizations and technology push forces. Proposition 5 : The greater the gap of expectation between users and suppliers, the later the Semantic Web is adopted. Proposition 6 : The post-adoption activities such as budget allocation, reaching critical mass, and sharing ontology to offer sustainable services are positively associated with successful routinization and infusion of the Semantic Web innovation from the perceptive of user organizations.