• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.4
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• pp.161-173
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• 2020

As ICT convergence technology has spread and applied to various industrial fields and society in general, interest in rural entrepreneurship using smart farm as a means for solving many pending problems in agriculture is increasing. In this context, this study is to look at the influential factors in terms of perceived usefulness associated with the rural entrepreneurial intention using smart farm and suggest a proposal for spreading smart farms. The subjects were 296 general adults over 20 years old who were selected by simple random sampling method. The research method was exploratory factor analysis and multiple regression analysis using IBM SPSS 22.0. The perceived usefulness of smart farm, which are availability, reliability and economic efficiency were selected as independent variables to analyze the influential factors on rural entrepreneurial intention using smart farm and the moderating effect of personal innovation was observed. As a result, reliability and economic efficiency have a positive(+) influence on rural entrepreneurial intention using smart farm. And personal innovation moderates the relationship between the availability, reliability of smart farm and rural entrepreneurial intention using smart farm. The results of this study have significance in that we devised and empirically revealed factors affecting rural entrepreneurship intentions from the perspective of perceived usefulness of smart farms, away from studies of general entrepreneurship intention factors such as internal personal characteristics and external environmental factors. The implications of the study are expected to be utilized at the seeking direction of policy for potential entrepreneur using smart farm, the training and consulting in actual field of smart farm.

• Korean Journal of Occupational Therapy
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• v.26 no.4
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• pp.73-84
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• 2018

Objective : The purpose of this study was to promote R&D of toilet design for the disabled by evaluating the Front-entry sitting toilet applied it to actual wheelchair users to examine the possibility of their application as a toilet that is low physical demanding and high satisfaction. Methods : Forty wheelchair users were asked to demonstrate using Front-entry sitting toilet after collecting the general characteristics and their current wheelchair usage information. Musculoskeletal disease risk assessment and user satisfaction were evaluated throughout Rapid Entire Body Assessment(REBA), Quebec Evaluation of Satisfaction with assistive Technology 2.0(QUEST) and subjective opinion questionnaire. Results : Statistical result showed that REBA scores($3.18{\pm}.38$) of Front-Entry Sitting Toilet were significantly lower(z=-5.930, p<.05) than the conventional toilet($6.53{\pm}1.15$). Overall, user satisfaction ratings were high with detailed scores were high in order of durability($4.48{\pm}.62$), safety($4.38{\pm}.63$), necessity($4.33{\pm}.73$) and universal ($4.6{\pm}.61$). Subjective opinion survey showed most were 'it was convenient to not have to rotate(30.8%).' Conclusion : This study found that Front-entry sitting toilet was highly likely to reduce the risk of musculoskeletal disorders and users' satisfactions were high. Through this study, we hope to expand the scope of occupational therapists and contribute to the physical, mental and social health in the daily activities of the people by applying various approaches.

• 기호학연구
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• no.54
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• pp.119-145
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• 2018

This paper attempts to divide the narrative into three levels and review the approach methodology to understand Princess Bari as a narrative. If the stratification of the narrative, the analysis of each levels, and the integrated approach to them are made, this can contribute to suggesting new directions and ways to understand and study Princess Bari. The story level of Princess Bari, the surface structure, is shaped by the space movement and the chronological sequential structure of the life task that started from the birth of the main character. This story shows how a woman who was denied her existence by her father as soon as she was born finds an ontological transformation and identities through a process. Especially, the journey of finding identity is mainly formed through the events that occur through the relationship with family members. This structure, which can be found in the narrative level, forms a deep structure with the oppositional paradigm of family members' conflict and reconciliation, life and death. The thought structure revealed in this story is the problem of life is the problem of family composition, and the problem of death is also the same. In response to how to look at the unified world of coexistence of life and death, this tradition group of myths makes a relationship with man and God. This story is mainly communicated in the Korean shamanistic ritual(Gut) that sent the dead to the afterlife. Although the shaman is the sender and the participants in the ritual are the receivers, the story is well known a message that does not have new information repeated in certain situations. In gut, the patrons and participants do not simply accept the narrative as a message, but accept themselves as codes for reconstructing their lives and behavior through autocommunication. By accepting the characters and events of as a homeomorphism relationship with their lives, people accept the everyday life as an integrated view of life and death, disjunction and communication, conflict and reconciliation, and the present viewpoint. It can not change the real world, but it changes the attitude of 'I' about life. And it is a change and transformation that can be achieved through personal communication like the transformation of Princess Bari into god in myth. Thus, Princess Bari shows that each meaning and function in the story level, composition level, and communication level is related to each other. In addition, the structure revealed by this narrative on three levels is also effective in revealing the collective consciousness and cultural system of the transmission group.

• Korean Journal of Soil Science and Fertilizer
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• v.15 no.1
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• pp.49-50
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• 1982

The objective of this paper is to review the changes in fertilizer use pattern and to discuss some aspects of the fertilizer development in Korea. Fertilizer consumption in Korea have steadily increased to triple the application rates of N, P and K during the 15 years from 1965 to 1980, and Korea became one of the countries which apply fertilizers at the highest rate. The ratio of N: $P_2O_5$: $K_2O$ in fertilizer consumption changed from 55.4 : 31.4 : 13.1 in 1965 to 54.0 : 23.8 : 22.2 in 1980. It can be said that Korean farmers practise a balanced fertilization at least in view of fertilizer consumption as compared to other developing countries. However, differences in soil properties, crops, and climate varying as region were not reflected on fertilization. In the technological development of fertilizer, the chemical form and composition of the fertilizer as well as the suitability to the specific crops must be taken into consideration for the efficient use of fertilizers. Although organic fertilizers and manure are accepted as minor element suppliers, it is necessary to add minor elements into chemical fertilizers on the industrial process. Industrial waste may be used for the agricultural production as a measure of pollution control providing careful study on the waste.

• Journal of The Korean Association For Science Education
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• v.32 no.1
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• pp.30-45
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• 2012

Educational communities around the world have concentrated on integrative efforts among science, technology, engineering and mathematics (Science, Technology, Engineering, and Mathematics: STEM) subjects. Korea has focused on integrative education among STEAM (Science, Technology, Engineering, Arts, and Mathematics) school subjects to raise talented human resources in the fields of science and technology. The purpose of this study was to analyze secondary school science, technology, and mathematics teacher's perceptions and needs toward integrated education and integrative STEM education. A total of 251 secondary school teachers from all areas of the country who have taught science, mathematics, and technology were surveyed by using a self-reported instrument. The findings were as follows: First, teachers have used little integrated education in their classes due to insufficient time in the actual preparation of the integrated education and the lack of expertise, teaching experience, and teaching-learning materials for the integrated education, while they have positive thoughts about the need of integrated education. Second, they presented several needs to facilitate the integrated education: development of a variety of integrated programs, school administrative and financial support, and in-service teachers' training. Third, overall perception toward integrated STEM education was not sufficient, but most teachers perceived the need toward integrated STEM education due to students' development in their creativity, thinking skills, and adaptability. Fourth, they perceived that it was imperative to develop the various integrated STEM education programs, distribute the materials, and help STEM teachers' understanding toward integrated STEM education. Fifth, they perceived that the most relevant method to integrate STEM subjects was the problem solving approach. In addition, they appreciate that the integrated STEM education is highly efficient in not only developing integrated problem solving skills and STEM related literacy, but also in positively impacting the rise of talented human resources in the fields of science and technology. In order to increase the awareness of STEM-related secondary school teachers and vitalize the integrated STEM education, it is necessary to develop and spread a variety of programs, effective teaching and learning materials, and teachers' training programs.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.6
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• pp.23-34
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• 2012

This Study is about the "Comprehensive Landscape Improvement Plan for Gu-ryoung Seaside Village that was one of most exhibited projects for developing sea villages." The formulations of the plan were supervised by the Ministry of Land, Transport, and Maritime Affairs and were executed by the Goheung Country. Rather than proposing renovations for the landscape, this study maintains the existing order and attempts to examine the plan by scrutinizing the vernacular design language of the landscape. In the study, community members had the opportunity to express their opinions and ideas about the community through workshops composed of community participation programs, and participated in the decision-making process through consultation meetings. The conclusion of this study was relevant to the activities of the committee on landscape improvement. The Comprehensive Landscape Improvement Plan has three objectives: (1) resorting and modifying the natural landscape, (2) restructuring the roadways, and (3) modifying key spaces. In the end, the role of Gu-ryong Mountain as a background of the landscape was focused on tree planting drives that were undertaken, and accessibility to the sea front was improved. Second, in restructuring the roadways, rough roads were restored and unconnected roads were connected to ensure a network of roads along the sea front, inner roads in the village, roads at the Fringes Mountains, and stone roads on the mud flat. In addition, roads were named according to the character of the landscape and signs were installed. Finally, the existing key spaces, in which community members came together, were restored and new key spaces were created for the outdoor activities of the inhabitants and the diverse experience of visitors. A guideline was also created to regulate private areas such as roofs, walls, fences of residential buildings, and private container boxes and fishing gear along the sea front. The strength of this study is that it is seeking to determine the greatest potential of the landscape and set the plan by examining the lives of community members. Some problems were found during the development of this study. Further, there were problems in the community's understanding as elaborated below. First is the gap between community members' awareness and practice. Even though they were aware of the problems with the village landscape, they hesitated to implement improvements. Second, community members have misunderstandings about the landscape the improvement plan. The local government and the residents have understood this plan as a development project; for example, new building construction or the extension of roads. Third, residents are not aware that continuous attention and improvements are required for the upkeep of the landscape in the sea village. The plan to improve the landscape should promote a balance between making the area as a tourist attraction and maintaining the lives and cultural activities, because the sea village system incorporates settlements, economy, and culture.

• Journal of Korean Home Economics Education Association
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• v.18 no.2 s.40
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• pp.15-27
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• 2006

The purpose of this research was to develop and analyze the effects of ICT based teaching learning process plans for 'Designing My Home' unit of Technology Home Economics subject in High School. The seven housing contents were selected from 8 textbooks and 8 teaching resources at the analyses stage. A specific homepage(ieduhome.cafe.com) was built to utilize the eight ICT teaching learning process plan as well as many other resources at the planning & development stages. The number of 68 highschool students have participated for the application stage during September 4-26, 2003 and the same number have studied the same contents through regular teaching learning plans as a comparison group. Experimental groups have significantly more increased in the knowledge and understanding of the housing contents than have comparison groups. The same results occurred in the interests in Home Economics, Housing, and Internet utilized study. The Design reports were not statistically differed between two groups based on the objective evaluation criteria. The results of this study generally supported previous research and showed that the In teaching learning plans were more effective in various aspects than were the regular plans.

• Broadcasting and Media Magazine
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• v.11 no.4
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• pp.104-117
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• 2006

In this Paper, we analyze the application of Interactive Data Broadcasting in DMB(Digital Multimedia Broadcasting) in the accordance with convergence of service and technology. With the acceleration of digital convergence in the Ubiquitous period substantial development of digital media technology and convergence of broadcasting and telecommunication industry are being witnessed. Consequently these results gave rise to newly combined-products such as DMB(Digital Multimedia Broadcasting), WCDMA(Wide-band code division multiple access), Wibro(Wireless Broadband Internet), IP-TV (Internet protocol TV) and HSDPA(High speed downlink packet access). The preparatory stage for the implementation of Interactive Data Broadcasting Service will be reached by the end of December, 2006. DMB is the first result of a successful convergence service between Broadcasting and Telecommunication in new media era. Multimedia technology and services are the core elements of DMB. The Data Broadcasting will not only offer various services of interactive information such News, Weather, Broadcasting Program etc, but also be linked with characteristic function of mobile phone such as calling and SMS(Short Message Service) via Return Channel.

• Journal of Legislation Research
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• no.53
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• pp.9-59
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• 2017

Recently, the aspect of regulating the legal system in North Korea has increased in quantity and shows the improvement of the evaluation of the lack of systematic consistency in the past. North Korean legislation has been negatively criticized for its lack of function and role of the legislative body and ambiguity of the legal system. In particular, the newly adopted "Legislation Law" in relation to the revision of the legislative system of North Korea contains important and clear contents to understand the legislative system and procedures of North Korea. The contents of the "Legislation Law" can be found a glimpse of the process by which the framework and procedures of the North Korean legislative process are organized more systematically. The North Korean legislation provides legal and institutional grounds for promoting internal and external policies under the Kim jong-un's regime. North Korea is focused on the nuclear issue, so there is limited information on other areas. In light of this, the purpose of this study is to examine the legislative theory and system of North Korea, and outline the theoretical basis of North Korea's emphasis on strengthening socialist judicial life, the socialist legal system, and the state theory of socialist rule of law. In addition, it can be analysed the content of actual legal reform in light of North Korea's legislative theory and system. In the study, it will examine the legislative system of North Korea and its characteristics by examining the legislative process and legislative process of North Korea. Moreover, it can be compared the contents of the Legislative Law of China with the legislative process of the DPRK and examine its characteristics. We will look at the challenges to the legislative system in North Korea and look into the future direction of the legislation. Kim jong-un's announcement of the revised legislation until recently through the publication of the 2016 Supplementary Codes is an important data for the current state of the North Korean legislation. This is because it confirms the content of the laws and regulations already known through "Democratic Chosun(a newspaper issued by North Korea Cabinet)'s statutory interpretation." However, in the case of laws and regulations related to the North Korean political system, it is still a remnant of the lagging legislation that the announcement is delayed, or it remains undisclosed or confidential. North Korean laws are developed and changed according to the changes of the times. In particular, the contents of the maintenance of foreign investment and the foreign economic law system and related internal legal system are found to change in accordance with the development direction of the socioeconomic system. If the direction of Kim jong-un's regime is to be expanded to the path of reform and opening up in the economic sector, the revision of the related laws and regulations will accelerate. Securing the transparency and objectivity of the North Korean legislative process and procedures will help to broaden the understanding of the inter-Korean legal system and to seek institutional measures for inter-Korean integration. In the future, in-depth research on the North Korean legal system will be emphasized as a basis for ultimately forming a unified Korea's legal system.