• Journal of the Korean Society of Food Science and Nutrition
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• v.41 no.8
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• pp.1118-1133
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• 2012

This research aimed to suggest an efficient improvement plan for school food services by investigating the operating situation and recognition of menu management in school food services for school food service dietitians (and nutrition teachers) in Chungbuk. A total of 328 questionnaires were distributed to school food service dietitians (and nutrition teachers) in Chungbuk by e-mail in September, 2010. A total of 265 questionnaires (80.8%) were used for the analysis. The highest allocation of nutrients and calories per day in school food services was 1:1.5:1.5 (breakfast : lunch : dinner) (38.5%). The reasoning for applying a flexible allocation of nutrients and calories per day was 'considering the ratio of students who do not eat breakfast' (59.2%). And the way to apply the flexible allocation for nutrients and calories per day was 'by agreement from the school operating committee in arbitrary data without situation surveys' (86 respondents, 49.4%), and 'by agreement from the school operating committee in analysis data through situation surveys' (80 respondents, 46.0%). The operational method of standardized recipes was 'cooking management site of national education information systems' (87.5%) and the items included in standardized recipes were menu name, food material name, portion size, cooking method, nutrition analysis, and critical control point in HACCP. The main reason for not utilizing all items of a cooking management site of the national education information system was 'no big trouble in menu management even though it is used partly (29.1%). In addition, the highest use of standardized recipe was for 'maintaining consistency of food production quantity' (74.0%).

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• The Korean Journal of Nuclear Medicine Technology
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• v.16 no.1
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• pp.102-107
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• 2012

Purpose : Because of the rapid physical decay of the short half-lived radionuclide, counting of event for image is very limited. In this reason, long scan duration is applied for more accurate quantitative analysis in the relatively low sensitive examination. The aim of this study was to evaluate the difference according to scan duration and investigate the resonable scan duration using the radionuclide of 11C and 18F in PET scan. Materials and Methods : 1994-NEMA Phantom was filled with 11C of $30.08{\pm}4.22MBq$ and 18F of $40.08{\pm}8.29MBq$ diluted with distilled water. Dynamic images were acquired 20frames/1minute and static image was acquired for 20minutes with 11C. And dynamic images were acquired 20frames/2.5minutes and static image was acquired for 50minutes with 18F. All of data were applied with same reconstruction method and time decay correction. Region of interest (ROI) was set on the image, maximum radioactivity concentration (maxRC, kBq/mL) was compared. We compared maxRC with acquired dynamic image which was summed one bye one to increase the total scan duration. Results : maxRC over time of 11C was $3.85{\pm}0.45{\sim}5.15{\pm}0.50kBq/mL$ in dynamic image, and static image was $2.15{\pm}0.26kBq/mL$. In case of 18F, the maxRC was $9.09{\pm}0.42{\sim}9.48{\pm}0.31kBq/mL$ in dynamic image and $7.24{\pm}0.14kBq/mL$ in static. In summed image of 11C, as total scan duration was increased to 5, 10, 15, 20minutes, the maxRC were $2.47{\pm}0.4$, $2.22{\pm}0.37$, $2.08{\pm}0.42$, $1.95{\pm}0.55kBq/mL$ respectively. In case of 18F, the total scan duration was increased to 12.5, 25, 37.5, and 50minutes, the maxRC were $7.89{\pm}0.27$, $7.61{\pm}0.23$, $7.36{\pm}0.21$, $7.31{\pm}0.23kBq/mL$. Conclusion : As elapsed time was increased after completion of injection, the maxRC was increased by 33% and 4% in dynamic study of 11C and 18F respectively. Also the total scan duration was increased, the maxRC was reduced by 50% and 20% in summed image of 11C and 18F respectively. The percentage difference of each result is more larger in study using relatively shorter half-lived radionuclide. It appears that the accuracy of decay correction declined not only increment of scan duration but also increment of elapsed time from a starting point of acquisition. In study using 18F, there was no big difference so it's not necessary to consider error of quantitative evaluation according to elapsed time. It's recommended to apply additional decay correction method considering decay correction the error concerning elapsed time or to set the scan duration of static image less than 5minutes corresponding 25% of half life in study using shorter half-lived radionuclide as 11C.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.2
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• pp.68-81
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• 2014

This study was conducted to identify the spacialty, to illuminate the existence and values of Myeongwoldae(明月臺) and Forest Myeongwol, and to suggest the sustainable usage, preservation and management plans with the purpose of ecological and cultural landscaping characteristic and value identification. The result of the study is as follows. Castle Myeongwol and Port Myeongwol shows the status of Hallim-eup Myeongwol District which is the administrative center of western Jeju as well as is the fortress. Building Wolgyejeongsa and School Woohakdang, the head temple of education and culture, located in Myeongwol District represents the spaciality of Myeonwol-ri which was the center of education. Stand Myeongwol is one of the most representative Confucian cultural landscapes in Jeju Island and the field of communion with nature where scholars enjoy poetries, nature, changgi(Korean chess), and go in the Joseon Dynasty period. It was found that the current relics of Myeongwoldae was recovered through the maintenance project conducted by Youth Group Myeongwol composed with Hongjong-si(洪鍾時) as the center during the Japanese colonial era in 1931. It seems that the stonework of Myeongwoldae composed of three levels in the order of square, octagon, and circle based on the heaven-man unity theory of Confucianism and the octagon in the middle is the messenger of Cheonwonjibang(天圓地方), in other words, between the square-shaped earth and the circle-shaped sky. It is assumed that both Grand Bridge Myeongwol and Bridge Myeongwol were constructed as arched bridges in early days. Bridge Myeongwol is the only arched bridge remaining in Jeju Island now, which has the modern cultural heritage value. In Forest Myeongwol, 97 taxa of plants were confirmed and in accordance with 'Taxonomic Group and Class Criteria of Floristic Specific Plants', eight taxa were found; Arachniodes aristata of FD IV and Ilex cornuta, Piper kadsura, Litsea japonica, Melia azedarach, Xylosma congestum, Richosanthes kirilowii var. japonica, Dichondra repens, Viburnum odoratissimum var. awabuki of FD III. Otherwise, 14 taxa of naturalized plants including Apium leptophylihum which is imported to Jeju Island only were confirmed. In Forest Myeongwol, 77 trees including 41 Celtis sinensis, 30 Aphananthe aspera, two Wylosma congestum, a Pinus densiflora, a Camellia japonica, a Melia azedarach, and an Ilex cornuta form a colony. Based on the researched data, the preservation and plans of Myeongwoldae and Forest Myeongwol is suggested as follows. Myeongwoldae, Bridge Myeongwol, and Forest Myeongwol should be managed as one integrated division. Bridge Myeongwol, an arched bridge which is hard to be found in Jeju Island is a high-standard stonework requiring long-term preservation plans. Otherwise, Grand Bridge Myeongwol that is exposed to accident risks because of deterioration and needs safety diagnosis requires measures according to the result of precise safety diagnosis. It is desirable to restore it to a two-sluice arched bridge as its initial shape and to preserve and use it as a representative local landmark with Stand Myeongwol. In addition, considering the topophsis based on the analysis result, the current name of Jeju Special Self-Governing Province Monument No. 19 'Myoengwol Hackberry Colony' should change to 'Myeongwol Hackberry-Muku Tree Colony'. In addition, the serial number system which is composed without distinction of hackberry and muku tree should be improved and the regular monitoring of big and old trees, specific plants, and naturalized species is required.

• Journal of Intelligence and Information Systems
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• v.23 no.4
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• pp.169-196
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• 2017

The fourth industrial revolution represents a revolutionary change in the business environment and its ecosystem, which is a fusion of Information Technology (IT) and other industries. In line with these recent changes, the Ministry of Employment and Labor of South Korea announced 'the Fourth Industrial Revolution Leader Training Program,' which includes five key support areas such as (1) smart manufacturing, (2) Internet of Things (IoT), (3) big data including Artificial Intelligence (AI), (4) information security, and (5) bio innovation. Based on this program, we can get a glimpse of the South Korean government's efforts and willingness to emit leading human resource with advanced IT knowledge in various fusion technology-related and newly emerging industries. On the other hand, in order to nurture excellent IT manpower in preparation for the fourth industrial revolution, the role of educational institutions capable of providing high quality IT education services is most of importance. However, these days, most IT educational institutions have had difficulties in providing customized IT education services that meet the needs of consumers (i.e., learners), without breaking away from the traditional framework of providing supplier-oriented education services. From previous studies, it has been found that the provision of customized education services centered on learners leads to high satisfaction of learners, and that higher satisfaction increases not only task performance and the possibility of business application but also learners' recommendation intention. However, since research has not yet been conducted in a comprehensive way that consider both antecedent and consequent factors of the learner's satisfaction, more empirical research on this is highly desirable. With the advent of the fourth industrial revolution, a rising interest in various convergence technologies utilizing information technology (IT) has brought with the growing realization of the important role played by IT-related education services. However, research on the role of IT education service quality in the context of IT education is relatively scarce in spite of the fact that research on general education service quality and satisfaction has been actively conducted in various contexts. In this study, therefore, the five dimensions of IT education service quality (i.e., tangibles, reliability, responsiveness, assurance, and empathy) are derived from the context of IT education, based on the SERVPERF model and related previous studies. In addition, the effects of these detailed IT education service quality factors on learners' educational satisfaction and their work application/recommendation intentions are examined. Furthermore, the moderating roles of learner position (i.e., practitioner group vs. manager group) and participation motivation (i.e., voluntary participation vs. involuntary participation) in relationships between IT education service quality factors and learners' educational satisfaction, work application intention, and recommendation intention are also investigated. In an analysis using the structural equation model (SEM) technique based on a questionnaire given to 203 participants of IT education programs in an 'M' IT educational institution in Seoul, South Korea, tangibles, reliability, and assurance were found to have a significant effect on educational satisfaction. This educational satisfaction was found to have a significant effect on both work application intention and recommendation intention. Moreover, it was discovered that learner position and participation motivation have a partial moderating impact on the relationship between IT education service quality factors and educational satisfaction. This study holds academic implications in that it is one of the first studies to apply the SERVPERF model (rather than the SERVQUAL model, which has been widely adopted by prior studies) is to demonstrate the influence of IT education service quality on learners' educational satisfaction, work application intention, and recommendation intention in an IT education environment. The results of this study are expected to provide practical guidance for IT education service providers who wish to enhance learners' educational satisfaction and service management efficiency.

• Journal of Preventive Medicine and Public Health
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• v.22 no.4 s.28
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• pp.555-577
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• 1989

This study was conducted to compare the delivery management including laboratory tests, medication and surgical procedures for the delivery in various medical facilities. Two university hospitals, two general hospitals, three hospitals, two private obstetric clinics, and two midwifery clinics in a large city were selected as they permitted the investigators to abstract the required data from the medical and accounting records. The total number of deliveries occurred at these 11 facilities between 15 January and 15 February, 1989 was 789 among which 606(76.8%) were vaginal deliveries and 183 (23.3%) were C-sections. For the normal vaginal deliveries, CBC, Hb/Hct level, blood typing, VDRL, hepatitis B antigen and antibody, and urinalysis were routinely done except the private clinics and midwifery clinics which did not test for hepatitis B and Hb/Hct level at all. In one university hospital ultrasonography was performed in 71.4% of the mothers and in one general hospital liver function test was done in 76.7% of the mothers. For the C-section, chest X-ray, bleeding/clotting time and liver function test were routinely done in addition to the routine tests for the normal vaginal deliveries. Episiotomy was performed in 97.2% of the vaginal deliveries. The type and duration of fluid infused and antibiotics administered showed a wide variation among the medical facilities. In one university hospital antibiotics was not administered after C-section at all while in the general hospitals and hospitals one or two antibiotics were administered for one week on the average. In one private clinic one pint of whole blood was transfused routinely. A wide variation was observed among the medical facilities in the use of vitamin, hemostatics, oxytocics, antipyreptics, analgesics, anti-inflammatory agents. sedatives. digestives. stool softeners. antihistamines. and diuretics. Mean hospital day for the normal vaginal deliveries of primipara was 2.6 days with little variation except one hospital with 3.5 days. Mean hospital day for the C-section of primipara was 7.5 days and that of multipara was 7.6 days and it ranged between 6.5 days and 9.4 days. Average hospital fee for a normal vaginal delivery without the medical insurance coverage was 182,100 Won for the primipara and 167,300 Won for the multipara. In case of the primipara covered by the medical insurance a mother paid 82,400 Won and a multiparous mother paid 75,600 Won. Average hospital fee for a C-section without the medical insurance was 946,500 Won for the primipara and 753,800 Won for the multipara. In case of the primipara covered by the medical insurance a mother paid 256,200 Won and a multiparous mother paid 253,700 Won. Average hospital fee for a normal vaginal delivery in the university hospitals showed a remarkable difference, 268,000 Won vs 350,000 Won, as well as for the C-section. A wide variation in the laboratory tests performed for a normal vaginal delivery and a C-section as well as in the medication and hospital days brought about a big difference in the hospital fee and some hospitals were practicing the case payment system. Thus, standardization of the medical care to a certain level is warranted for the provision of adequate medical care for delivery.

• The Mathematical Education
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• v.62 no.3
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• pp.381-400
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• 2023

As the era of solving various and complex problems in the real world using artificial intelligence and big data appears, problem-solving competencies that can solve realistic problems through a mathematical approach are required. In fact, the 2015 revised mathematics curriculum and the 2022 revised mathematics curriculum emphasize mathematical modeling as an activity and competency to solve real-world problems. However, the real-world problems presented in domestic and international textbooks have a high proportion of artificial problems that rarely occur in real-world. Accordingly, domestic and international countries are paying attention to the reality of mathematical modeling tasks and suggesting the need for authentic tasks that reflect students' daily lives. However, not only did previous studies focus on theoretical proposals for reality, but studies analyzing teachers' perceptions of reality and their competency to reflect reality in the task are insufficient. Accordingly, this study aims to analyze in-service mathematics teachers' perception of reality among the characteristics of tasks for mathematical modeling and the in-service mathematics teachers' competency for designing the mathematical modeling tasks. First of all, five criteria for satisfying the reality were established by analyzing literatures. Afterward, teacher training was conducted under the theme of mathematical modeling. Pre- and post-surveys for 41 in-service mathematics teachers who participated in the teacher training was conducted to confirm changes in perception of reality. The pre- and post- surveys provided a task that did not reflect reality, and in-service mathematics teachers determined whether the task given in surveys reflected reality and selected one reason for the judgment among five criteria for reality. Afterwards, frequency analysis was conducted by coding the results of the survey answered by in-service mathematics teachers in the pre- and post- survey, and frequencies were compared to confirm in-service mathematics teachers' perception changes on reality. In addition, the mathematical modeling tasks designed by in-service teachers were evaluated with the criteria for reality to confirm the teachers' competency for designing mathematical modeling tasks reflecting the reality. As a result, it was shown that in-service mathematics teachers changed from insufficient perception that only considers fragmentary criterion for reality to perceptions that consider all the five criteria of reality. In particular, as a result of analyzing the basis for judgment among in-service mathematics teachers whose judgment on reality was reversed in the pre- and post-survey, changes in the perception of in-service mathematics teachers was confirmed, who did not consider certain criteria as a criterion for reality in the pre-survey, but considered them as a criterion for reality in the post-survey. In addition, as a result of evaluating the tasks designed by in-service mathematics teachers for mathematical modeling, in-service mathematics teachers showed the competency to reflect reality in their tasks. However, among the five criteria for reality, the criterion for "situations that can occur in students' daily lives," "need to solve the task," and "require conclusions in a real-world situation" were relatively less reflected. In addition, it was found that the proportion of teachers with low task development competencies was higher in the teacher group who could not make the right judgment than in the teacher group who could make the right judgment on the reality of the task. Based on the results of these studies, this study provides implications for teacher education to enable mathematics teachers to apply mathematical modeling lesson in their classes.