• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.22 no.1
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• pp.126-142
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• 2023

The purpose of this study is to develop unmanned traffic enforcement equipment and standard specifications for the prevention of traffic accidents and violations of the two-wheeled vehicle laws. To this end, we conducted a review of the problems and new technologies of the currently operating unmanned traffic enforcement equipment on two-wheeled vehicles. And through a survey, the feasibility of introducing unmanned traffic enforcement equipment for two-wheeled vehicles and the current status of technology were investigated. In addition, the two-wheeled vehicle enforcement function was implemented through field tests of the development equipment, and the addition of enforcement targets and the number recognition rate were improved through performance improvement. Based on the results of field experiments and performance evaluation, performance standards for unmanned two-wheeled vehicle traffic enforcement equipment were prepared, and in the communication protocol, two-wheeled vehicle-related matters were newly composed in the vehicle classification code and violation items to develop standards.

• Journal of the Korean Regional Science Association
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• v.35 no.3
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• pp.33-44
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• 2019

Smart City is the regional innovation platform that actively utilizes information and communication technologies to diversify city services and improve the performance and quality, hence improving the quality of life and creating new trends of urban activities. Recently, the importance of citizen participation is increasingly emphasized to build smart cities successfully and the Living Lab, an open innovation platform led by users, is taking center stage as a means of realizing it. Accordingly, this study aims to establish the plans for popularizing living labs that provide innovative environments for domestic smart cities. To this end, first of all, political trends related to domestic smart cities' living labs were analyzed, and then, individual characteristics and development processes of the relevant cases were investigated. In addition, in-depth interviews were conducted with the experts of specialized agencies from Netherlands, Finland, and Denmark, etc. which are considered as leading countries in smart cities' living labs. As a result, in order to popularize living labs in domestic smart cities, the following policies were proposed; establishing support systems for commercialization and dissemination, building intermediary support organizations, improvement of laws and institutions, establishing the joint response systems with neighboring areas, etc.

• Journal of the Korean Society for information Management
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• v.37 no.3
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• pp.157-175
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• 2020

This study aimed to understand why small libraries, which have been continuously extended by the increase of social interest in them and the enactment of 「Promotion of Small Library Act」, an independent law about small libraries, are poorly activated. To this end, it examined the actual status of small library operation, related policies, support and legislations. By summarizing the results, it proposed a policy direction and tasks for activating small libraries. The policy tasks for activating them consist of three main tasks such as 'the improvement of laws and institutions for establishing the base of policies and securing practical momentum', 'the reestablishment of roles by policy units and the reinforcement of cooperation systems' and 'the construction of stable operation support system for small libraries', and their 14 sub-tasks, under the vision of 'the activation of small libraries support local residents' happy life' and the core value of 'a comprehensive policy ground, the innovation of policy systems and sustainable management support'.

• Journal of Fisheries and Marine Sciences Education
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• v.26 no.1
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• pp.179-202
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• 2014

This study was carried out to reduce the number of marine accidents on versatile small ships and to minimize the casualties. The study looked into the compulsory education systems regarding embarkation on small ships such as the Korean Marine Officers Act, conducted a survey targeting on the education receivers to suggest problems, and drew a conclusion. Conclusions are as follows. First, it is needed to give education opportunities in the system by increasing the recipients of the Ships Officers Act, and to simplify the compulsory education by separating similar courses from the education regulated by the Korean Marine Officers Act, and by establishing integrated courses suitable to each size and facility of ships. Second, in cases where the compulsory education courses of different purpose of ships by other legislations are similar, it is necessary to expand the scope of the inter-education so that corresponding year's education is exempted. Third, by classifying the education ares, the education courses should be based on case studies and the audiovisual or field education that correlates relevant expertise should be managed within a reasonable time frame. Fourth, it is needed to enhance the education effect by converting the regular education courses to practical courses by different ships for safe navigation, and is also needed to review the system so that special courses for safe navigation can be carried out in each region on a regular basis by expanding both human and financial support of special institutions.

• Journal of Korean Society of Rural Planning
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• v.29 no.4
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• pp.27-34
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• 2023

Recently, worldwide to respond to climate change and secure sustainability. Korea aimed to increase water use efficiency by implementing integrated management according to the water management unification policy. Therefore, the necessity of establishing and operating governance is expanding to ensure the sustainability of agricultural water. In this study aims to evaluate the importance of agricultural water governance components and provide essential data for the participation of stakeholders in the efficient use of agricultural water in Korea. For this study, a total of 19 respondents to the ANP survey for this study were composed of experts in agricultural water and governance in Korea. As a result, the ranking for the main components was in the order of law, policy, and systems(0.222), core subjects(0.191), information sharing and communication(0.180), budget support(0.178), mutual learning(0.124), and external experts(0.105). The most important components for the operation of agricultural water governance are laws, policies, and systems. Since Korea's agricultural water management is a public management system, national standards are considered the first priority. This study, which is the purpose of the agricultural water governance model, evaluated the importance of the constituent components for participating in demand management with a sense of responsibility. Moreover, if agricultural water governance is expanded nationwide by reflecting agricultural and water resource policies in the future, it is believed that positive effects can be achieved in increasing utilization efficiency and securing sustainability through agricultural water saving.

• Journal of the Korean Society for Railway
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• v.15 no.4
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• pp.394-401
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• 2012

Railway has been used as a transportation method since 18th century. Modern term of railway is defined as use of steam engine. Stockton & Darlington Railway in north western England firstly used steam engine. It was Manchester & Liverpool Railway which firstly ran systematized railroading system. Like this, railway had been developed in diverse forms in various countries, and these traditions are preserved well as time passes. Especially in UK, first country to run railway, has various methods to maintain railway cultural heritage. Japan also has organized railway culture protection system due to fast development of railway and many changes through privatization. In this research, railway cultural preservation systems of UK and Japan's are compated and lessons are looked for Korea. This paper chooses comparative and contrast method, and introduces laws, systems, and examples of two countries to find lessons.

• Korean Journal of Community Nutrition
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• v.1 no.2
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• pp.250-259
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• 1996

The school foodservice(FS) dietitians of conventional, co-management and central kitchen systems were compared for their levels of fatigue degrees in order to examine their work specification but no to diminish their educational roles. One hundred and thirtheen primary schools in Taejon and Chungcheongnam-Do participated in the survey, of which foodservice were consisted of 99 conventional types, 7 comanagement types and central kitchen types. Information was collected about the various working hours dietary behavior and fatigue symptoms of the dietitians. The results of this study were as follows : Among 3 school foodservice types, dietitians spent 8 hours and 16 minutes daily for their for their work on the average. However, the central kitchen type dietitans in cities spent 3 hours more compared to the others. The data from the dietitians' work schedule sheets showed that the 5 parts of dietitian's duties set in the school foodservice laws were not well performed. In the central kitchen type they spent more time for food production whereas in the conventional they spent more time for menu formation and hygiene control. It was found that fatigue levels of school foodservice dietitians were chronic with no difference among foodservice systems or among school locations. Our results indicated that nutrition education in primary schools was almost neglected. It is suggested that the school foodservice should meet all the objectives of school-lunch program even though they saved dietitians' work load more or less. The importance of students to improve their dietary habits could never be overlooked. (Korean J Community Nutrition 1(2) : 250-259, 1996)

• Journal of Advanced Navigation Technology
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• v.24 no.1
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• pp.9-15
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• 2020

Recently, active electronically scanned array (AESA) radar, electro-optical and infrared (EO-IR) and infra-red search and track (IRST) sensors are under development in the Korean fighter experimental(KF-X) project, and AESA radar is currently undergoing preliminary research for flight testing. This paper focuses on the flying test bed (FTB) aircraft operation cases of developed countries in accordance with AESA radar development. As a result, we review domestic laws and regulations related to the airworthiness for FTB aircraft to operate in domestic environment and look for ways to operate FTB aircraft. Therefore, we propose how to selecting, airworthiness and operating FTB aircraft suitable for the domestic environment.

• Journal of Distribution Science
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• v.12 no.2
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• pp.95-103
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• 2014

Purpose - Korea has a better geographical location than other nations in the Northeast Asian region. This means that Korea has an opportunity to become the center of international physical distribution in Northeast Asia. Korea should take advantage of this opportunity by exploring appropriate strategies to achieve this goal, assuming government willingness, with a view to capitalizing on the geographical advantage of the Korean peninsula and constructing a comprehensive physical distribution network system. If we prepare for this scenario, Korea could become the center of international physical distribution in Northeast Asia. Research design, data, and methodology - This study has the purpose of determining how shipping companies form partnerships with third-party logistics providers, and the relevant implications. The survey methods used were personal interview and a questionnaire distributed through e-mail, fax, mail, and telephone. A total of 600 questionnaires were distributed, out of which 285 were returned. Of the collected questionnaires, 10 were excluded because of insufficient content, leaving 275 to be used in the study as available valid samples. The data that was collected from these samples was analyzed using the data coating process and by employing a statistical package program. Results - Flexible policies, administration, and systems will be needed to create better business practices. In this dissertation, first and foremost, the results reveal that in order to become the center of Northeast Asian logistics, Korea must transition into a new paradigm based on the current economic and social systems that have stemmed from bureaucracy, inflexibility, chauvinism, and egalitarianism. Flexible policies, administration, and systems will be required to create better business practices. Domestic logistics corporations need to occupy a strategic logistics hub, create a logistics network, and activate value-added logistics business strategies by ensuring significant manpower and by building a logistics information system to strengthen their competitive edge, creating an improved system. Conclusions - In this dissertation, first and foremost, we point out that in order to become a center of North East Logistics, Korea should change to a new paradigm from the old one based on current economic and social systems that have stemmed from bureaucracy, inflexibility, chauvinism, and egalitarianism. More reasonable business laws, systems, and policies based on market-driven flexibility and transparency should be created. Moreover, social norms and rules should be reasonably established, to accomplish political and social security. Korea has to cultivate a culture of tolerance for foreign companies. This involves a change of paradigm for the development of the capital city and satellite cities. It will take a powerful task force or organization to plan and execute the vision that aims to meet these needs, accomplish the necessary goals, use the appropriate system effectively, and make Korea a key country in the field of Northeast Asian logistics.