• Title/Summary/Keyword: cost/benefit

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A Study on Methodology of Self-determination of HS Commodity Classification for Utilizing FTA Preferential Tariff of SMEs (중소기업의 FTA 특혜활용을 위한 HS 품목분류 자가결정 방법에 대한 연구)

  • Kim, Young-Chun;Ryu, Geun-Woo;Lee, Ju-Young
    • International Commerce and Information Review
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    • v.16 no.1
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    • pp.91-116
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    • 2014
  • This study reviews the methodology for utilizing information technology by which even non-professionalists in FTAs and commodity classification area can perform the determination of commodity classification, with ease and by themselves, by means of easy utilization of the information on commodity classification and FTAs, of importing and exporting goods. This article examines the technological elements and logics, etc. which simulate the commodity classification for utilizing FTAs. To achieve this, the author has developed the technology to support the determination of commodity classification numbers by accumulating the database of examples for classification after analyzing the classification factors by each commodity item. Utilizing this Commodity Classification Determination Supporting System, users can enjoy effects of education as well as consulting. In this regards, the advantages of this system can be enumerated as followings : Firstly, self-checking on commodity classification can be performed. Secondly, time and cost for classification can be saved. Thirdly, comprehensive competitiveness will be enhanced by allowing traders to achieve the benefit of FTA preferential tariff, for they will be able to issue the Certificate of Origins on a more accurate and precise basis of commodity classification.

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Feeding Territory of the Maiden Goby, Pterogobius virgo, and Invasion Feeding of the Multicolorfin Rainbowfish, Halichoeres poecilopterus (금줄망둑 Pterogobius virgo의 섭식세력권과 용치놀래기 Halichoeres poecilopterus의 침입 섭식)

  • Choi, Seung-Ho;Park, Se-Chang
    • Korean Journal of Ichthyology
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    • v.17 no.3
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    • pp.187-194
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    • 2005
  • Feeding of the maiden goby, Pterogobius virgo and multicolorfin rainbowfish, Halichoeres poecilopterus, was studied at Kurahashi Island in the Seto Inland Sea, Japan. P. virgo foraged on only benthic invertebrates in a pit on the bottom by spot-fixed fin digging. Territory size of P. virgo was very small, because they only defended the excavated pit. H. poecilopterus frequently intruded into the feeding territory of P. virgo and fed on benthic invertebrates flushed out by the fin digging of P. virgo. Feeding activity and vigilance time of P. virgo tended to decrease significantly more in such an association than when solitary. Frequency of aggression of P. virgo when H.poecilopterus intruded into the territory was higher the intruder came from the front of the territory than when the invasion was from the side and back, regardless of the size of the intruder. In small H.poecilopterus, feeding success rate was greater from the side and back of the territory than from the front. However, similar-sized H.poecilopterus were more successful in feeding from the front and side. Feeding association provides an antipredatory benefit to P. virgo because of less alert time against predators and earlier detection of predators, although their cost is great because of territory defense and decrease of feeding activity.

The Effect on Firm's Performance of Employee Stock Option (종업원의 주식보상시스템이 기업성과에 미치는 영향)

  • Park, Jong-Hyuk
    • Management & Information Systems Review
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    • v.28 no.1
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    • pp.71-97
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    • 2009
  • In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

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Changes and Challenges in the Concept of Industrial Accident Insurance in Korea (산업재해 인정 형태 변화와 보상체계 합리화 연구)

  • Kim, Jin-Soo;Ra, Ji-Hun;Lee, Seong-Young
    • Korean Journal of Social Welfare
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    • v.59 no.3
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    • pp.59-73
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    • 2007
  • The compensation system in industrial accident insurance is systemized with "either receiving all or no benefits at all" according to "admited or denied as an industrial accident". Therefore, they are centered on the decision as "industrial accident" or "non-industrial accident", but judging between the two is very complicated, and has inherent conflicting factors. In the early stage of industrialization, industrial accident compensation was based on the indemnity liability for employer's faults. In order to be compensated any damage, the injured worker should prove that the accident was not due to his or her faults. However it was very difficult for injured worker or his or her family to prove the employer's faults, so it was almost impossible to get compensation. Thereafter industrialization progress and improvement of workers' political status lead to conversion from principle of liability with employer's faults to principle of liability without employer's faults. In addition to that, coverage of industrial accident compensation was also expanded. This improvement strengthened the benefit payment principle of "All or Nothing". Even though the "All or Nothing" principle provokes tremendous criticism, the reason why it's difficult for industrialized countries to adopt partial compensation system, is that partial compensation system worsens the administrative hardship, therefore industrialized countries overcome the restrictions of the "All or Nothing" principle with making balance in provisions for any risk to some extent. However, in Korea because the general compensation system for covering medical cost and income loss from accidents, is not equipped, it could be possible to cause acute conflicts with regard to coverage of industrial accidents. Therefore it is required to improve the industrial accident insurance with the acceptance of the significance and logic of discriminated compensation, and create the integrated compensation system in the long run.

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Strength and Resistance to Chloride Penetration in Concrete Containing GGBFS with Ages (GGBFS를 혼입한 콘크리트의 재령에 따른 강도 및 염소이온 침투 저항성)

  • Park, Jae-Sung;Yoon, Yong-Sik;Kwon, Seung-Jun
    • Journal of the Korea Concrete Institute
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    • v.29 no.3
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    • pp.307-314
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    • 2017
  • Concrete is a durable and cost-benefit construction material, however performance degradation occurs due to steel corrosion exposed to chloride attack. Penetration of chloride ion usually decreases due to hydrates formation and reduction of pores, and the reduced chloride behavior is considered through decreasing diffusion coefficient with time. In the work, HPC (High Performance Concrete) samples are prepared with 3 levels of W/B (water to binder) ratios of 0.37, 0.42, and 0.27 and 3 levels of replacement ratios of 0%, 30% and 50%. Several tests containing chloride diffusion coefficient, passed charge, and compressive strength are performed considering age effect of 28 days and 180 days. Chloride diffusion is more reduced in OPC concrete with lower W/B ratio and GGBFS concrete with 50% replacement ratio shows significant reduction of chloride diffusion in higher W/B ratio. At the age of 28 days, GGBFS concrete with 50% replacement ratio shows more rapid reduction of chloride diffusion than strength development, which reveals that abundant GGBFS replacement has effective resistance to chloride penetration even in the early-aged condition.

Study on Review of e-Call Introduction Plan and Analysis of Introduction Effect (e-Call 도입방법 및 도입 효과분석 연구)

  • Han, Kyeung-hee;Hwang, Jae-Seong;Kim, Do-Kyeong;Lee, Choul-Ki
    • The Journal of The Korea Institute of Intelligent Transport Systems
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    • v.18 no.6
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    • pp.211-221
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    • 2019
  • The death toll for every 10,000 cars registered in Korea is 1.4, which is still the lowest among OECD members, and the need for rescue and response systems is emerging. In response, the company is developing a vehicle ICT-based emergency rescue system (e-Call) that can handle accidents such as rapid and accurate life saving by automatically sending accident detection and related information to the central center in the event of a traffic accident. However, ordinary citizens are negative about the installation and cost of e-Call services. To solve these problems, various introduction and operation methods of e-Call were proposed for activation of terminal distribution. In addition, the effect of introducing e-Call was analyzed by predicting the penetration rate of e-Call terminals. Analysis shows that 463 to 926 deaths and 3,335 to 6,66.9 billion won will be saved in 10 years after the introduction of e-Call terminals.

Development of GIS-based EEZ Marine Resources Information System (GIS를 이용한 배타적 경제수역 해양자원정보시스템의 구현에 관한 연구)

  • Kim, Kye-Hyun;Kim, Sun-Yong;Park, Eun-Ji;Yoo, Hai-Soo
    • Journal of Korea Spatial Information System Society
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    • v.9 no.2
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    • pp.55-66
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    • 2007
  • There has been increasing concerns regarding marine mineral resources as the land energy resources has been depleting from worldwide energy crisis. Also, all the coastal countries around the world are getting into the high competition as EEZ implemented to widen each country's marine autonomy. Especially, the adoption of EEZ in UN's marine regulation agreement at the January of 1996 has aggravated conflicts among coastal countries and eventually resulted in critical agenda to determine the boundaries of EEZ among such countries. It is imperative for us to have negotiation with neighboring countries to determine the boundaries of EEZ. For the preparation of such negotiation, it is essential to have data such as mineral distribution, deep-sea geology, related agreement and marine laws, etc. Therefore, this study mainly concentrates on analyzing existing data of resources exploration and establishing standards for each type of data and manipulating data based on such standards, thereby building a database for more efficient management of EEZ data from marine resources survey. MRIS has also been developed to diversely analyze and visualize graphic and attribute data considering data usage and inter-relationship in the database. This system can provide various spatial analysis and spatial searching techniques to enable easier comparison of cost-benefit analysis and data provision of any area in EEZ thereby facilitating major policy making. In addition, the system can support sustainable management of marine resources of EEZ regions and data supply for systematic management of national marine resources. Furthermore, this will be very useful for negotiating with neighboring countries to determine EEZ boundaries to lead more favorable results.

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Knowledge, Barriers and Attitudes Towards Breast Cancer Mammography Screening in Jordan

  • Abu-Helalah, Munir Ahmad;Alshraideh, Hussam Ahmad;Al-Serhan, Ala-Aldeen Ahmad;Kawaleet, Mariana;Nesheiwat, Adel Issa
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.9
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    • pp.3981-3990
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    • 2015
  • Background: Breast cancer is the most common type of cancer in Jordan. Current efforts are focused on annual campaigns aimed at increasing awareness about breast cancer and encouraging women to conduct mammogram screening. In the absence of regular systematic screening for breast cancer in Jordan, there is a need to evaluate current mammography screening uptake and its predictors, assess women's knowledge and attitudes towards breast cancer and screening mammograms and to identify barriers to this preventive service. Materials and Methods: This cross-sectional study was conducted in six governorates in Jordan through face-to-face interviews on a random sample of women aged 40 to 69 years. Results: A total of 507 participants with mean age of $46.8{\pm}7.8$ years were interviewed. There was low participation rate in early detection of breast cancer practices. Breast self-examination, doctor examination and periodic mammography screening were reported by 34.9%, 16.8% and 8.6% of study participants, respectively. Additionally 3.8% underwent breast cancer screening at least once but not periodically, while 87.6% had never undergone mammography screening. Reported reasons for conducting the screening were: perceived benefit (50%); family history of breast cancer (23.1%); perceived severity (21.2%); and advice from friend or family member (5.8%). City residents have shown higher probability of undergoing mammogram than those who live in towns or villages. Results revealed negative perceptions and limited knowledge of study participants on breast cancer and breast cancer screening. The most commonly reported barriers for women who never underwent screening were: fear of results (63.8%); no support from surrounding environment (59.7); cost of the test (53.4%); and religious belief, i.e. Qadaa Wa Qadar (51.1%). Conclusions: In the absence of regular systematic screening for breast cancer in Jordan, the uptake of this preventive service is very low. It is essential for the country of Jordan to work on applying regular systematic mammography screening for breast cancer. Additionally, there is a need for improvement in the current health promotion programmes targeting breast cancer screening. Other areas that could be targeted in future initiatives in this field include access to screening in rural areas and removal of current barriers.

A study on the improved headway calculating method in the metropolitan railway system (광역철도 운행시격 산정방법의 문제점 및 개선방안에 관한 연구)

  • Park, Chul-Ho;Kim, Byoung-Seop;No, Sun-Hwa;Jang, Seong Yong
    • Proceedings of the KSR Conference
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    • 2010.06a
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    • pp.921-932
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    • 2010
  • Metropolitan railway headway is calculated and decided by external conditions such as appropriate level of service and competitiveness rather than passenger demand for the peak time which is based on transport passenger capability of train. On contrast of inter-city urban railways, train time intervals of sub-urban metropolitan railway were fixed more than 20 mins in the peak time which results in low level of convenience. Big gap of headway brings a vicious circle of deteriorating competitiveness and decreasing the number of customers. Also this time gap of train interval results in stagnation of passenger demand, and makes it difficult to reduce headway. This thesis is a basic research to identify headway problems and their solutions of metropolitan railway. This thesis suggests passenger demand and the calculated standard for setting the headway, and reviews the level of passenger crowdedness, the numbers of coach for each train and time-competitiveness. At the last, thesis suggests the need for making headway by means of train services throughout benefit & cost analysis. And it also recommends the improved calculating method of setting up headway considering the different train headway standards by regional situation, flexibility in the number of coaches for a train, government policy to activate railway business and the need for setting up the standard for train service level.

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Comparison of Safety Level between Driver's Ages by Threshold Zone Luminance Level of Vehicular Traffic Tunnel (터널 경계부 휘도수준에 따른 운전자 연령대별 안전수준 비교)

  • Cho, Won Bum;Jeong, Jun Hwa;Kim, Do Gyeong;Park, Won Il
    • International Journal of Highway Engineering
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    • v.17 no.1
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    • pp.129-142
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    • 2015
  • PURPOSES : The purpose of this study is to suggest a basis for setting appropriate safety goals specifically related to the threshold zone luminance in a vehicular traffic tunnel. METHODS : In the test, drivers were divided into two groups. One group consisted of all drivers (average drivers) group with an age ratio of drivers holding domestic driver's license and driver group by age to produce threshold zone luminance in the tunnel. The threshold zone luminance produced as a result was used to analyze how it affects the safety level of each driver group and provide a basis for setting an appropriate safety criterion that can be used to determine threshold zone luminance. We used test equipment, test conditions, and ananalysis of threshold zone luminance identical to that reported by ChoandJung(2014) but the values of adaptation luminance in our analys is were expanded to range from100 to $10,000cd/m^2$. RESULTS : Adaptation luminance and threshold zone luminance are found to be related by a quadratic function. The threshold zone luminance needed by older drivers to ensure a certain safety level is significantly higher than that for drivers of other age brackets when adaptation luminance increases. 56% of older drivers are at an increased risk of an accident at the same luminance for which the safety level of average drivers is 75%. The safety level that can be achieved for older drivers increases to above 60% when threshold zone luminance level is set with the goal of attaining a safety level of more than 85% for average drivers. The safety level that can be attained for average drivers is above 90% when the threshold zone luminance is high enough to ensure over 75% in the safety level of older drivers. Results of this study are applicable to highways and others whose designed speed is 100 km/h. CONCLUSIONS : Threshold zone luminance determined on the basis of drivers having average visual ability is of limited value as a performance standard for ensuring the safety of older drivers. Hence, safety level for older drivers should be considered separately from safety levels for drivers with an average ability to avoid risk. Upward adjustment of older drivers' safety level in the process of determining appropriate threshold zone luminance in a vehicular traffic tunnel may bring both tangible and intangible benefit as a result of reducing accidents. However, there is an associated dollar cost arising from installing and operating lights. As a result, the economic impact of these trade-offs should also be considered.