• Journal of the Korean Society of Hazard Mitigation
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• v.9 no.3
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• pp.117-126
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• 2009

Various dimensions of watershed structural/non-structural planning can be applied in comprehensive flood mitigation plan in a river basin. Especially structural counterplans have very broad and diverse nature as flood control facilities. It is not easy to find the optimum alternative to maximize the ability of a basin to reduce flood risk using a combination of structural counterplans. In addition, there is no standard for evaluating the performance of structural counterplans and for selecting optimal combination of them. This study focused on how to select the best alternative of a comprehensive watershed structural plan from various flood defense alternative candidates. By introducing an analytic hierarchy process, we would like to show how we decide the best alternative using standard worksheets developed in this study for economics and policy evaluation, and Expert Choice 11.5, which calculates weights for evaluation items. Based on the results from this study, we would like to suggest the best practice of a standardized watershed plan for flood protection.

• 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.

• Journal of Nutrition and Health
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• v.36 no.2
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• pp.223-230
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• 2003

The purpose of this study was to evaluate the effects of HACCP implementation. The HACCP education was provided twice within one month to 20 employees of a contracted food service operation in Daegu. Critical control points (CCP) were determined based on food preparation processes: non-heating, preparation after heating, and heating. We evaluated the effects of HACCP implementation by checking microbiological quality, time and temperature at each of the CCPs during the receiving, preparation, cooking, and serving stages. After HACCP implementation, the biggest changes in microbiological qualities were in heated foods. At the cooking and serving stages, the microbiological qualities of heated foods improved to the standard levels. HACCP education helped employees ensure that the internal temperatures of the heated foods were kept higher than the standard (74 $^{\circ}C$) and the food holding temperature avoided the dangerous zone (5-6$0^{\circ}C$), thus lowering microbiological levels. At the serving stage, the microbiological levels of utensils also improved after HACCP education. This result strongly suggests that it is essential to educate employees in managing the temperature to treat foods safely. However, HACCP education didn't affect the microbiological levels of non-heated foods and foods prepared after heating, which continued to be higher than the standard. The reason for this was that poor microbiological quality seasonings were added to those types of foods. This indicates that seasoning factories as well as food service operations should implement HACCP to reduce hazards.

• The Korean Journal of Air & Space Law and Policy
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• v.21 no.1
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• pp.29-63
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• 2006

This paper studied and introduced the aviation law cases in applying the treaties of the Warsaw System to the liability of the international air carrier by categorizing four main sections. Firstly, this paper handled the cases regarding the defining an international flight, exclusivity of the treaties as international air carrie's liability Convention, determining treaty relationship between the countries which one country has ratified only the Hague Protocol, an amended version of the Warsaw Convention, while the other has ratified only the original, unamended Warsaw Convention. Annotation assisted the case if it needed. Secondly, the cases relating to the issues of actual and contracting carrier, successive carrier, agents and servants of the carrier and others were studied. Thirdly, the issues relating to the accident in the course of any operations of embarking or disembarking of passengers, the occurrence during the transportation by air of baggage or goods and delay in the transportation by air of passengers, baggage or goods in addition to the cancellation of the flights were studied according to the applicable range. Fourthly, I studied the time issue with effective date of the treaties. Conclusively, it is not excessive to emphasize the importance of cases in Aviation Law like all other legal areas, therefore, a full-dress future reaserch of aviation cases is expected in here Korea with this paper as a foundation although it studied and introduced only a part of numerous aviation law cases.

• Proceedings of the KSCN Conference
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• 1998.11a
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• pp.110-110
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• 1998

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.2
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• pp.758-764
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• 2010

This study showed effective and new applicative direction of CRM of medical management after arranging CRM researches, measuring CRM activity and the results of medical institutions and clearing factors having an effect. In other words, 'Human Factors' variables and 'Physical Factors' variables have an effect on the result of CRM. 'Human Factors' variables have an effect on the qualitative result and 'Physical Factors' variables have an effect on the quantitative performance. In more strategic CRM continuum, Human Factors have a significant effect on the whole performance of CRM. And in more tactical, CRM continuum Human Factors and Physical Factors have significant effect on the whole performance of CRM. Consequently, The key point is grasp of what characteristics exist in CRM between strategic level and tactical level. This provides the foundation for the variables in marketing practice.

• Journal of the Korea Society of Computer and Information
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• v.14 no.2
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• pp.211-219
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• 2009

The logistic environment of Korean companies faces very challenging circumstances due to lack of resources and tough price competitions. It is obvious that such a load of logistic cost becomes an obstacle to national or business competition advantages in the era of unlimited market competition. Prior studies concerning these issues sought to express a large-scale distribution network in a unified numerical formula using defined symbols and could take systematic approaches to distribution network. But inventory policy and operation in material distribution system have been limited to conventional methodology. so they are exposed to many questions in practical applications. This study analyzed distribution system cost and developed a relevant model for operation policy of distribution system for the efficeient treating of stockout. allowing practical applications, so that it will contribute to saving operational cost related to material distribution system.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2000.04a
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• pp.597-600
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• 2000

계속적인 증가 추세를 보이고 있는 교통량으로 인해 환경 문제뿐 아니라 교통사고로 인한 사상자 및 물적피해가 상당량으로 집계되고 있다. 본 논문에서는 데이터융합 및 앙상블 클러스터링방법을 이용한 교통사고 심각도 분류분석방법을 제안함으로서 교통사고예방에 기여하고자 한다. 이를 위하여 신경망과 Decision-Tree기법을 이용하여 얻은 물적피해와 신체상해가 발생할 확률을 융합하는 전형적인 데이터 융합기법(템스터-쉐퍼, 베이지안 방법, 로지스틱융합방법)을 사용하였다. 또한, 분류정확도를 향상시키고자 Bootstrap 재추출 방법을 이용해 얻어진 여러 개의 분류예측 결과 중 다수의 분류결과를 선택하는 앙상블 (arcing, bagging)기법을 적용하였다. 더불어, 본 연구에서는 클러스터링 방법을 제시하고, 이 방법이 기존의 융합기법, 앙상블기법과 비교한 결과, 분류예측면에서 정확도가 향상됨을 보였다.

• Electronics and Telecommunications Trends
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• v.21 no.2 s.98
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• pp.107-119
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• 2006

전자 상거래의 증가에 따른 물적 흐름의 증가와 기업의 경쟁력 확보를 위한 물류비용 최소화는 이미 큰 이슈가 되었다. 또한 성공적인 비즈니스를 수행하기 위해 전통적인 기업프로세스에서 벗어나 기업간 경계를 뛰어 넘는 기업간의 물류업무에 대한 협업은 필수 요소가 되어가고 있다. 물류 처리의 효율성 향상과 기업간의 협업을 위해서는 개방형 정보 인프라를 통한 물적 흐름의 가시성과 즉시성이 확보되어야 하는데 이러한 것은 정보통신 기술을 이용한 다자간 협업 물류 기술로 해결할 수 있다. 하지만 전자상거래에 참여하는 상당수의 기업은 그 규모가 크지 않아 이러한 정보시스템을 구축하기가 쉽지만은 않은 상황이다. 본 기고에서는 다자간 협업 물류의 정의와 다자간협업 물류를 개발, 운영하고 있는 선진 물류사업자와 국내의 사례를 분석하여, 이후 관련 시스템 개발에 분석 및 비교 자료로 활용되고자 한다.

• 한국IT서비스학회:학술대회논문집
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• 2008.11a
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• pp.486-489
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• 2008

재난방재시스템은 재난에 대하여 예방, 대비, 대응, 복구 단계별 활동을 지원하기 위한 정보시스템이다. 재난방재시스템은 여러 형태의 재난에 대하여 여러 수준의 다양한 정보자원을 이용해야 하고 여러 임무를 맡고 있는 다양한 인적자원과 다양한 물적 자원을 활용하여 준비하고 빠르게 대응해야 한다. 기존의 재난방재시스템은 통합적인 상황분석이 부족하고, 지역재난상황에 따라 표준행동에 의한 자동적 실시간 임무부여와 실시간 보고의 처리, 재난관리자의 경험적 지식을 활용될 수 있는 정보시스템화는 미흡한 실정이다. 본 연구에서는 주로 국방, 경찰, 보안 분야에 적용되어온 정보융합(Information fusion)기술과 비즈니스 룰(BRMS)의 규칙기반 지능형 기술을 활용하여 여러 수준의 다양한 정보를 종합 분석하여 통합적인 상황정보를 제공하고, 표준행동 요령과 지역 재난관리자의 지식을 활용하여 인적자원과 물적 자원에 대한 대응계획을 제시하여 대응조치를 선택할 수 있도록 하며, 현장 상황에 따른 실시간 임무 부여와 상황 보고를 처리할 수 있는 정보융합기반 지능형 재난방재 프레임워크를 제안한다. 본 연구의 프레임워크는 지역단위 재난방재에 적용을 고려하고 있으며 오픈소스 소프트웨어를 같이 활용하는 프로토타입 구현을 계획하고 있다.