• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Cartoon and Animation Studies
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• s.36
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• pp.237-257
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• 2014

This study is the process of performing the interdisciplinary fusion study between multiple fields by identifying the status on the previous artistic education considering the brain scientific mechanism of image creativity and brain-based learning principles. In recent years, producing the educational methods of each field as the fusion study activities are emerging as the trend and thanks to such, the results of brain-based educational fusion studies are being presented for each field. It includes artistic fields such as music, art and dance. In other words, the perspective is that by understanding the operating principles of the brain while creativity and learning is taking place, when applying various principles that can develop the corresponding functions as a teaching method, it can effectively increase the artistic performance ability and creativity. Since the animation drawing should be able to intuitively recognize the elements of movement and produce the communication with the target beyond the delineative perspective of simply drawing the objects to look the same, it requires the development of systematic educational method including the methods of communication, elements of higher cognitive senses as well as the cognitive perspective of form implementation. Therefore, this study proposes a literature study results on the artistic education applied with brain-based principles in order to design the educational model considering the professional characteristics of animation drawing. Therefore, the overseas and domestic trends of the cases of brain-based artistic education were extracted and analyzed. In addition, the cases of artistic education studies applied with brain-based principles and study results from cases of drawing related education were analyzed. According to the analyzed results, the brain-based learning related to the drawing has shown a common effect of promoting the creativity and changes of positive emotion related to the observation, concentration and image expression through the training of the right brain. In addition, there was a case of overseas educational application through the brain wave training where the timing ability and artistic expression have shown an enhancement effect through the HRV training, SMR, Beta 1 and neuro feedback training that strengthens the alpha/seta wave and it was proposing that slow brain wave neuro feedback training contributes significantly in overcoming the stress and enhancing the creative artistic performance ability. The meaning of this study result is significant in the fact that it was the case that have shown the successful application of neuro feedback training in the environment of artistic live education beyond the range of laboratory but the use of the machine was shown to have limitations for being applied to the teaching methods so its significance can be found in providing the analytical foundation for applying and designing the brain-based learning principles for future animation drawing teaching methods.

• Korean Security Journal
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• no.61
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• pp.255-283
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• 2019

This study conducted a survey of 315 facility security workers in Daejeon, South Chungcheong Province and Gyeonggi Province for about a week from August 7 to August 13, 2019 to identify the impact of work environment and job stress on job satisfaction, and finally collected 293 of the total 315 parts of the data, excluding non-response and inappropriate responses. The STATA 14.2 Statistical Package Program was used for analysis of the collected data, frequency analysis was performed to determine the distribution ratio of the subjects, and reliability analysis and correlation analysis were performed with respect to the established key variables. Next, t-test and one-way ANOVA were conducted to verify differences in work environment, task stress and task satisfaction factors according to demographic characteristics, and the results were as follows: There were differences in work environment, job stress and job satisfaction recognition depending on demographic characteristics. In detail, the factors for the work environment indicated significant differences in age, academic background, number of years of service, wages and types of service in the recognition of the work environment. Job stress factors indicated significant differences in age, education, wages and types of service in job stress recognition. In job satisfaction factors, age, academic background, number of years of service and wages (monthly benefits) showed significant differences in job satisfaction recognition. In addition, the results of multiple regression analyses to identify the working environment, job stress, and job satisfaction are as follows. The working environment has had a positive impact on job satisfaction, and the better the job environment, promotion and organizational characteristics, the higher the job satisfaction. It has been shown that job stress has had a negative impact on job satisfaction, conflict of relationship (promoting colleagues). job autonomy increases job satisfaction, and job satisfaction decreases when job requirements and job insecurity increase. In terms of the impact of work environment on job satisfaction, the higher the work promotion, job environment and organizational characteristics, the higher the job satisfaction level, the report showed. According to these studies, the better the working environment, the lower the job stress, and the lower the job stress, the higher the job satisfaction. In addition, the better the working environment, the more satisfied the job was found to be, and the empirical research result was verified that improvement of the working environment of security workers can reduce job stress and improve job satisfaction through improvement of the working environment.

• Journal of Bio-Environment Control
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• v.30 no.4
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• pp.419-428
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• 2021

In order to develope a mobile-based greenhouse energy calculation program, firstly, the overall thermal transmittance of 10 types of major covers and 16 types of insulation materials were measured. In addition, to estimate the overall thermal transmittance when the cover and insulation materials were installed in double or triple layers, 24 combinations of double installations and 59 combinations of triple installations were measured using the hotbox. Also, the overall thermal transmittance value for a single material and the thermal resistance value were used to calculate the overall thermal transmittance value at the time of multi-layer installation of covering and insulating materials, and the linear regression equation was derived to correct the error with the measured values. As a result of developing the model for estimating thermal transmittance when installing multiple layers of coverings and insulating materials based on the value of overall thermal transmittance of a single-material, the model evaluation index was 0.90 (good when it is 0.5 or more), indicating that the estimated value was very close to the actual value. In addition, as a result of the on-site test, it was evaluated that the estimated heat saving rate was smaller than the actual value with a relative error of 2%. Based on these results, a mobile-based greenhouse energy calculation program was developed that was implemented as an HTML5 standard web-based mobile web application and was designed to work with various mobile device and PC browsers with N-Screen support. It had functions to provides the overall thermal transmittance(heating load coefficient) for each combination of greenhouse coverings and thermal insulation materials and to evaluate the energy consumption during a specific period of the target greenhouse. It was estimated that an energy-saving greenhouse design would be possible with the optimal selection of coverings and insulation materials according to the region and shape of the greenhouse.

• Korean journal of applied entomology
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• v.60 no.4
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• pp.387-401
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• 2021

Thrips infesting hot peppers were monitored in greenhouses using yellow sticky traps. In addition, the hot peppers infected with tomato spotted wilt virus (TSWV) were observed during the monitoring period. The flower thrips (Frankliniella intonsa) were initially trapped at a low density just after transplanting seedlings of hot peppers at late March. The western flower thrips (Frankliniella occidentalis) were trapped after mid April. These two thrips represented more than 98% of the total thrips attracted to the traps after May, in which F. intonsa showed higher occurrence frequency than F. occidentalis. The total number of thrips had two peaks at mid May with a small and short-term peak and at June-July with a large and long-term peak. The trapped thrips exhibited inconsistent sex ratios, suggesting a seasonal parthenogenesis. Different geographical populations were varied in cytochrome oxidase I sequences, in which local populations in Andong shared a high sequence similarity. TSWV-infected hot peppers, which might be mediated by these two thrips species, were observed and confirmed by an immunoassay kit and a molecular diagnosis using RT-PCR. In addition, the TSWV was detected in F. occidentalis collected from the infected hot peppers. Three open reading frames (NS_S, N, and NS_M) of the isolated TSWV genomes were sequenced and showed multiple point mutations containing missense mutations among geographical variants. When the isolated TSWV was fed to nonvirulent thrips of F. occidentalis, the virus was detected in both larvae and adults. However, the viral replication occurred in larvae, but not in adults.

• Journal of Environmental Impact Assessment
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• v.32 no.2
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• pp.94-111
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• 2023

In order to establish an effective management strategy for invasive species early detection and regular monitoring are required to assess their introduction or dispersal. Environmental DNA (eDNA) is actively applied to evaluate the fauna including the presence of invasive species as it has high detection sensitivity and can detect multiple species simultaneously. In Korea, the applicability evaluation of metabarcoding is being conducted mainly on fish, and research on other taxa is insufficient. Therefore, this study identified the feasibility of detecting invasive species in Korea using eDNA metabarcoding. In addition, to confirm the possibility of detection by taxa, the detection of target species was evaluated using four universal primers (MiFish, MiMammal, Mibird, Amp16S) designed for fish, mammals, birds, and amphibians. As a result, target species (Trachemys scripta, 3 sites; Cervus nippon, 3 sites; Micropterus salmoides, 7 sites; Rana catesbeiana, 4 sites) were detected in 17 of the total 55 sites. Even in the selection of dense sampling sites within the study area, there was a difference in the detection result by reflecting the ecological characteristics of the target species. A comparison of community structures (species richness, abundance and diversity) based on the presence of invasive species focused on M.salmoides and T.scripta, showed higher diversity at the point where invasive species were detected. Also, 1 to 4 more species were detected and abundance was also up to 1.7 times higher. The results of invasive species detection through metabarcoding and the comparison of community structures indicate that the accumulation of large amounts of monitoring data through eDNA can be efficiently utilized for multidimensional ecosystem evaluation. In addition, it suggested that eDNA can be used as major data for evaluation and prediction, such as tracking biological changes caused by artificial and natural factors and environmental impact assessment.

• Journal of Industrial Convergence
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• v.21 no.3
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• pp.159-169
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• 2023

This study analyzed the factors affecting the opinions of life-sustaining treatment among the elderly in Korea. The study subjects were 10,097 people who responded to the survey on the condition of the elderly (2020), and using the SPSS 25.0 program, first, the demographic characteristics of the research subjects were identified through descriptive statistics and the average and normality of major variables were identified. Second, the chi-square was analyzed by conducting a cross-analysis of opinions on life-sustaining treatment according to the characteristics of the elderly. Third, a correlation analysis was performed to analyze the correlation between major variables. Fourth, the relative influence on the life-sustaining treatment of the elderly was identified through multiple regression analysis. The main research findings are as follows. First, 8,565 (84.8%) of the elderly were opposed to medical treatment (life-sustaining treatment) to save them even if they were unconscious or difficult to live. Second, as a result of cross-analysis on life-sustaining treatment for the elderly, the 𝑥² values of education level, health status, living together with children, and cost of living in old age were found to be significant. Third, the educational level of the elderly, living together with children, and the cost of living in old age were found to have statistically significant negative effects on life-sustaining treatment. Such research results indicate that the elderly with a high level of education oppose life-sustaining treatment compared to those with a low level of education. In addition, in the case of the elderly with traditional values who responded that one of their children should live with the elderly (parents), the ratio of people in favor of life-sustaining treatment was high, and in the case of the elderly with modern values who responded that they did not have to live together, the ratio of opposition to life-sustaining treatment was high. appeared to be high. In addition, in the case of the elderly with traditional values who responded that the burden of living expenses in old age should be shared between the state and society and their children, the proportion in favor of life-sustaining treatment was high. This high figure expressed the desire for well-dying. Based on these research results, the value system was re-examined as a factor influencing the elderly's opinion on life-sustaining treatment, and basic data for welfare policies for the elderly were provided.

• Korean Journal of Heritage: History & Science
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• v.55 no.4
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• pp.56-70
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• 2022

Tombs No. 39 and No. 63 in Gyo-dong, Changnyeong, are unique in the Changnyeong area in that they do not have additional burials because they are hoenggu-style tombs with an entrance on the north side. This study tried to understand the nature and meaning of the two separate stone walls at the entrance of the tomb along with the burial process of the tomb. These two stone walls mark small tombs built independently within a large tomb, with stone wall No. 39 stone wall No. 3 (No.39-3) and No. 63 stone wall No. 3 (No. 63-3). Both units are located in the middle of the northern wall of the burial body part and share one wall with the burial body part wall stone. All animal fluids inside the stone wall were identified. In particular, it was estimated that at least three dogs were buried as a result of identification of animal fluids No. 63-3. Above all, these animals have their heads facing outward with their backs to the main occupants, and do not overlap in a limited space and are placed side by side. Changnyeong Gyo-dong No. 39-3 and 63-3 were created in the process of building the burial body, and although they are independent relics, they form a subordinate relationship in that they were built along the main burial within one tomb. In addition, it is coercive in that it is placed in an orderly manner according to a certain direction in a state that has not been dismantled after killing an animal. Therefore, It is understood to be the SHUNJANG of dogs. Studies on animal fluids excavated from tombs in the Three Kingdoms period are interpreted as animal stewardship, sacrificial collection, and animal sacrifice depending on their location, and this is known as a series of animal sacrifice rites, namely, animal stewardship and sacrifice. This recognition is based on material objectification of animals, such as food or sacrifices. However, Changnyeong Gyo-dong No. 39-3 and 63-3 are different in that they recognize animals as spiritual beings in the process of funeral rites and are closely related to the ideology that there is life after death. In addition, analysis of the location and directionality of the remains is also required from multiple angles. These two SHUNJANG correspond to the entrance to the tomb, and the location is the most open space at the entrance. The appearance of a dog looking outward, etc., can also be interpreted as the meaning of protecting the tombs and byeoksa. This appearance can be compared with the dog depicted in a mural in a Goguryeo tomb that reflects the ancient world's thought and stone figures excavated from the tomb of King Muryeong of Baekje, and it is also consistent with the meaning of the JINMYOSU protecting the ancient tombs. This suggests that a multifaceted study on animal fluid burial remains is needed in the future.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.2
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• pp.33-51
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• 2022

This study analyzes newly listed companies on KOSDAQ from 2011 to 2020 for both firms having experience in attracting venture investment before listing (VI) and those without having experience in attracting venture investment (NVI) by examining differences between two groups (VI and NVI) with respect to both the level of listing performance and that of firm performance (growth) after the listing. This paper conducts descriptive statistics, mean difference, and multiple regression analysis. Independent variables for regression models include VC investment, firm age at the time of listing, firm type, firm location, firm size, the age of VC, the level of expertise of VC, and the level of fitness of VC with investment company. Throughout this paper, results suggest that listing performance and post-listed growth are better for VI than NVI. VC investment shows a negative effect on the listing period and a positive effect on the sales growth rate. Also, the amount of VC investment has negative effects on the listing period and positive effects on the market capitalization at the time of IPO and on sales growth among growth indicators. Our evidence also implies a significantly positive effect on growth after listing for firms which belong to R&D specialized industries. In addition, it is statistically significant for several years that the firm age has a positive effect on the market capitalization growth rate. This shows that market seems to put the utmost importance on a long-term stability of management capability. Finally, among the VC characteristics such as the age of VC, the level of expertise of VC, and the level of fitness of VC with investment company, we point out that a higher market capitalization tends to be observed at the time of IPO when the level of expertise of anchor VC is high. Our paper differs from prior research in that we reexamine the venture ecosystem under the outbreak of coronavirus disease 2019 which stimulates the degradation of the business environment. In addition, we introduce more effective variables such as VC investment amount when examining the effect of firm type. It enables us to indirectly evaluate the validity of technology exception policy. Although our findings suggest that related policies such as the technology special listing system or the injection of funds into the venture ecosystem are still helpful, those related systems should be updated in a more timely fashion in order to support growth power of firms due to the rapid technological development. Furthermore, industry specialization is essential to achieve regional development, and the growth of the recovery market is also urgent.

• Pediatric Infection and Vaccine
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• v.30 no.3
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• pp.129-138
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• 2023

Purpose: Cancer incidence is known to be higher in patients with inborn errors of immunity (IEI) compared to the general population in addition to traditionally well-known infection susceptibility. We aimed to investigate cancer occurrence in patients with IEI in a single center. Methods: Medical records of IEI patients treated at Samsung Medical Center, Seoul, Korea were retrospectively reviewed from November 1994 to September 2023. Patients with IEI and cancer were identified. Results: Among 194 patients with IEI, seven patients (3.6%) were diagnosed with cancer. Five cases were lymphomas, 4 of which were Epstein-Barr virus (EBV)-associated lymphomas. The remaining cases included gastric cancer and multiple myeloma. The median age at cancer diagnosis was 18 years (range, 1-75 years). Among patients with cancer, underlying IEIs included X-linked lymphoproliferative disease-1 (XLP-1, n=3), activated phosphoinositide 3-kinase delta syndrome (APDS, n=2), and cytotoxic T-lymphocyte antigen 4 (CTLA-4) haploinsufficiency (n=2). Seventy-five percent (3/4) of XLP-1 patients, 40.0% (2/5) of APDS patients, and 50.0% (2/4) of CTLA-4 haplo-insufficiency patients developed cancer. Patients with XLP-1 developed cancer at earlier age (median age 5 years) compared to those with APDS and CTLA-4 (P<0.001). One patient with APDS died during hematopoietic cell transplantation. Conclusions: Cancer occurred in 3.6% of IEI patients at a single center in Korea. In addition to infectious complications and inflammation, physicians caring for IEI patients should be aware of the potential risk of cancer, especially in association with EBV infection.