• Proceedings of the KSRS Conference
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• 2003.11a
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• pp.973-977
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• 2003

Land is the only immovable property that can be used, as a means for agricultural production as well as a means for mortgage for financing industrial or commercial enterprises. Spatial technologies play a key role in managing our land, water and natural resources. Cadastral data is a major component for the development of Land Information System. Therefore, systematic land registration system based on accurate and scientific cadastral map are found inevitable for poverty alleviation, good governance and women empowerment through security of their rights on property, as well as the planning and development of a sustainable environmental protection within Metropolitan city. Digital cadastral parcel is the fundamental spatial unit on which database is designed, created, maintained and operated. Availability of accurate and updated cadastral maps is a primary requisite for successful planning, policy formulating and maintenance of city utility services, which need cadastral and utility information together. Flawed cadastral maps can put land, revenue and taxation system at stake. Kathmandu the capital city of Nepal still is lacking utility maps combining cadastral information with the utility. There is an urgent need to have an effective, accurate and easy to access land revenue and utility services system within the urban areas which could be achieved after the production of reliable base maps and land registration system to guarantee land allocation and property rights which can well be achieved by digital conversion and correction of base cadastral maps. This paper highlights the drawbacks of the conventional cadastral maps and the possible advantages of digital cadastral maps over these. Also the problems, issues and implications during digital conversion and creating database of the same will be discussed.

• Journal of Practical Engineering Education
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• v.15 no.3
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• pp.771-777
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• 2023

The study was conducted on accounting information system education and utilization in korea's fishing industry. The Korean fishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number of employees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamline management using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestions for the analysis results are as follows. First, the management of the fisheries industry in today's information age needs to use efficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducing accounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized as an essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.

• Asia-Pacific Journal of Business
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• v.14 no.3
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• pp.187-204
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• 2023

Purpose - This study deals with the manager's overconfidence and stock price delay, and verified whether the stock price delay phenomenon changes as the overconfidence increases. Design/methodology/approach - Manager overconfidence means that managers have over confidence in their positions or abilities, and was measured according to Schrand and Zechman (2012). Stock price delay is a phenomenon in which information of company is not immediately reflected in the stock price, but is reflected over time, and was measured by the method suggested in a study by Hou and Moskowitz (2005). The analysis subjects used in this study are companies listed on the KOSPI market between 2011 and 2019, and the final sample is 5,509 company-years. Findings - As a result of the verification, it was shown that the stock price delay decreased as the manager's overconfidence increased, and this effect was amplified as the foreign shareholder's share ratio increased and the number of follow-up financial analysts increased. This means that as the manager's overconfidence increases, he actively provides high-quality information to the capital market. In addition, as a result of subdividing the manager's overconfidence into the investment and capital raising aspects, the capital raising aspect has a significant effect on reducing stock delays. This can be interpreted as the fact that managers with overconfident tendencies have a greater incentive to satisfy investors' information needs. Research implications or Originality - In previous studies, the characteristics of managers with strong overconfidence have both positive and negative aspects. The results of this study are significant in that they clearly demonstrated the positive aspect through the market variable of stock price delay, and it is expected to help capital market stakeholders understand the characteristics of managers with a strong propensity for overconfidence.

• International Commerce and Information Review
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• v.8 no.2
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• pp.141-162
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• 2006

This paper focuses on the phenomenon that international payment system is essential as reverse action of delivery or supply of digital goods in global transactions. In order to impose the customs duties on imported goods in global on-line transactions, the imposition of tariff by tracing the payment process when business transaction is occurring is recommended. The purpose of this study is to review the countermeasures for effective tariff imposition system by using the model of the main payment tools in global transactions. Some models reviewed in this paper are as follows : i) a model of withholding taxes at the source by the credit company ii) a model of self declaration by the importer iii)a model of registering by overseas company iv) a model of negotiating after the taxation at the export country This study is different from existing preceding research at the point of view of presenting 4 models and doing appraisal by each model. It should be done more in depth and various study on the model of the tariff imposition system about the models reviewed at this paper. Systematic and reasonable alternatives which are actually adoptable at the system should also be studied and examined carefully. Because it is required that tariff imposition system on the digital goods should be harmonized with that of traditional business in order to obtain effectiveness and rightfulness, and especially, in order to get justness for the imposition a tariff on digital goods, the process of tax imposition should be predictable and be sure to get the fairness by enhancing the equilibrium, impartiality and transparency.

• The Journal of the Korea Contents Association
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• v.8 no.3
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• pp.215-224
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• 2008

For global companies that are going to raise funds from international capital markets or to which lots of foreign investment are being given, it is necessary to prepare consolidated financial statements. This study provides the results of some analyses in accordance with the system of consolidated financial statements disclosure. First, disclosing those statements with audit opinion reflected would provide useful reliable and financial information. Second, such disclosure as foresaid would meet international standards that consolidated financial statements are used as main financial statements and separate financial statements as auxiliary ones. The disclosure system would make it possible for domestic corporations to introduce international accounting standards earlier, especially from 2009, in accordance with the road map of those standards. Third, the system of consolidated financial statements disclosure would play an important role in promoting the implementation of consolidated taxation systems under which corporate tax is levied in accordance with consolidated balance sheet.

• International Commerce and Information Review
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• v.14 no.1
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• pp.197-218
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• 2012

Technological competitiveness of SMEs is an important factor of the country's industrial competitiveness. And technological competitiveness of SMEs in South Korea has been a long-term congestion. Through the study, we analyzed the correlation between SMEs technical support policy and technological competitiveness. As a result, the technological competitiveness of SMEs is positively related to R&D policy of funding, taxation and infrastructure. And on the other hand, R&D support policy positively effected the technological competitiveness of subcontractors, 5~49 people of small enterprises and innovation SMEs. We suggest that technology fund should be increased by expanding policy funds, investments and loans. Also, allocation of strategic R&D resources and supportive researching staffs are needed to strengthen high-growth innovative SMEs.

• Journal of Korean Society for Geospatial Information Science
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• v.23 no.1
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• pp.55-63
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• 2015

The need for estimating the real transaction price of land is increasing in order to build foundation for transparent land transaction and fair taxation. This study looked into the applicability of cokriging combining real transaction price of land, altitude and gradient for effective price estimation on the points where the real transaction does not take place in the course of using the real transaction price of land. The real transaction price of land have been estimated using the real transaction materials of Yeongcheon, Gyeongsangbuk-do from January 2012 to June 2014, and the results have been compared with the estimation results of ordinary kriging. As a result of analyzing the mean error and root mean square error (RMSE) of the estimated price and 2,575 verification points, it was found that compared to ordinary kriging, cokriging results were more effective in terms of the real transaction price estimation and actualization. The reason that cokriging is more effective in the real transaction price estimation is because it takes account of altitude and gradient which are the forces influencing the land value.

• Management & Information Systems Review
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• v.31 no.3
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• pp.117-139
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• 2012

The purpose of this study is to examine of transparency and Corporate Social Responsibility(CSR) on financial performance and firm value. The empirical results are as follows: First, we finds that ROA showed significant effect of all transparency measures exception QAS measure and Tobin's Q showed significant effect of CITSA, SCTSA, SETR and SATSA. Second, 'Total-ROA' and 'ROA' models showed significant positive effects of lnCSR(TranD${\times}$lnCSR) and ROA, also 'Total-Tobin's Q' and 'Tobin's Q' model had same results. Consequently, this study results had that The firms with higher transparency and higher CSR exhibit better financial performance and firm value.

• The Journal of Information Technology
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• v.7 no.1
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• pp.23-41
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• 2004

It is estimated that electronic commerce facilitates international trade and lower transaction cost and help firms make the best of the opportunities of market access. The comprehensive programs had been implemented to provide better electronic commerce environments by international organizations such as OECD, UNCITRAL, APEC, ICC and etc. Especially, WTO plays the most important role to implement efficient forms and rules on electronic commerce after Doha Ministerial Conference. Member countries recognize the need to conduct the electronic commerce in compliance with the principles and rules of WTO. However, there are many issues to be solved such as the clarifications of concepts and definitions, the possibility of adaptation of technological neutrality in GATS, the imposition of taxation in electronic commerce transactions and the methods of protecting copying as well as trademark. The Implementation of concrete forms and rules of electronic commerce in the WTO will be influential to international trade as the member countries have to adapt them in their transactions. Considering that further discussion will be continued in GATS, we need to analyze the problems and strategies for electronic commerce. As there are not concrete international laws for e-commerce, the existing laws must be revised and changed and each country need to present the enactment direction of e-commerce law to streamline e-commerce and to prevent trading partners from conflicting due to legal problems.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.22 no.10
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• pp.1398-1404
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• 2018

The Blockchain technology could represent a solution to unexpected problems. In modern society, the domain of value has become diversified. The Crypto currency would replace the area that conventional currency could not function. The Japanese government recognized the Bitcoin as an official currency from April 2017 through amendment of the Money Transfer Act in 2016, and has been leading the related regulation policy recently. This paper examines the policy strategy of the Japanese government that is leading the current policy related to the Crypto currency market. The sequence of this paper is as follows: Coordination Process of Japanese Government's Crypto currency Policy of Special Mission Committee on IT Strategy as a Coordinator, Amendment of the Fund Settlement Act and the Establishment of a Self-Regulation Organizations in Crypto currency and Japan's Crypto currency Taxation and Supplementary System.