• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of the Korean Institute of Landscape Architecture
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• v.41 no.3
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• pp.22-30
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• 2013

This study aims to measure the thermal comfort effects of urban street trees. As the usual dry bulb air temperature does not indicate properly how the average pedestrian feels the heat of a typical summer day under the strong sunshine, we adopted the Wet Bulb Globe Temperature(WBGT). WBGT involves black globe temperature to measure the direct radiation of sun beams on our bodies, for example our heads. We measured temperatures on very sunny and hot summer days, August 3, 4, and 7, 2012, on the urban streets of Seoul, Korea. Wet bulb, globe, and dry bulb temperatures were measured under direct sunlight from 1 O'clock to 5 O'clock pm. Globe and dry bulb temperatures were measured under street tree shades nearby during the same hours. Then the WBGTs were calculated with the formulae, one for sunny outdoor spaces, and the other for shaded outdoor spaces or indoor. The results are compared with the Korean Standards Association(KS A ISO 7243). The major findings were: 1) On very sunny and hot summer days in Seoul, street tree shades lower the WBGT about 1 to 4 degrees, 2) during the hours of 3 and 4 O'clock in the afternoon, the WBGT under the tree shades are about 3 to 4 degrees lower compared to those under sunshines(approx. 29 to 32 degrees respectively), 3) This difference makes a major thermal comfort for urban pedestrians because senior citizens or weak persons are recommended to move indoor, and even healthy people are recommended stop outdoor sports and take rests in the shades when WBGT is about 32. On the other hand, if the WBGT is around 29, or 3 degrees lower, slower walking, light works or sports are allowable, 4) On site questionnaire survey confirms the thermal comforts under the tree shades, and we even could not get survey subjects on the sunny parts of the sidewalks, 5) We strongly recommend change of guidelines for urban street trees from "one row of street trees on 6m~8m intervals" to "street trees to make continuous shades".

• Journal of Distribution Science
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• v.7 no.3
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• pp.71-100
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• 2009

The main purpose of this study is to define relevant factors that influence successful start-ups and management innovations of traditional markets from the point of market structures and relations. To do this, we devide an entrepreneurship of merchant into two factors, risk taking and managerial experience and choose product planning and its implementation to see merchandising of traditional markets. In this study we identify that several factors we chose are contributing to generating management performances through market promotional parameters. Also we confirm that image factors of traditional markets is consist of awareness and value of markets, and that these factors shows some sequential and continual patterns in the course of generating performances. In additions, it is identified that four independent factors have positive effects to star-up success; risk taking 0.29(t 2.61), managerial experience 0.04(t 1.79), merchandising implementation 0.374(t 2.61), market value 0.47(t 5.25), market awareness 0.22(t 2.30). This study can help merchants of traditional markets to make and change their market strategies, restructure their businesses and survive in the field. This also provide some ideas and guidances to relevant government agencies in formulating traditional market policies.

• Management & Information Systems Review
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• v.36 no.1
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• pp.233-249
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• 2017

This study investigates the relation of managerial ability and firm performance in case of Chaebol in Korea. We employ non-financing firms at Korean markets for the period 2000-2015. Most important decision is made by the head of Chaebol which increases firm value eventually and he has such a strong dominant power that managers belongs to Chaebol have to follow mother firm's decision directions. So it is expected that managers belongs to Chaebol have to focus on long term performance rather than short term profits, which means they concentrate their managerial ability much on the firm value. Otherwise, managers in which non-Chaebol focus their ability on periodic accounting earnings. Thus, this study examines an empirical analysis on the relation of managerial ability and firm performance and the effect of Chaebol on the relation of managerial ability and firm performance. Empirical results are as follows: First, there exists a statistically significant positive relation between managerial ability and firm performance either short- or long-term. Second, we extend this relationship into Chaebol condition and find that managerial ability of Chaebol positively influences on the firm value which is long-term performance, rather than return on assets which is short-term performance. These results imply that managers belongs to Chaebol much concentrate their ability on long-term value which is differenciated from the case of non-Chaebol samples. Chaebol is an important issue in Korea because it dominates most of Korean local economy so its' impact from small changes on our economy is big enough. Our study examining the relationships between managerial ability of Chaebol and firm performance is meaningful and it is a good signal that they concentrate their ability much on the long-term value rather than short-term profits. We expect that the results of this study will provide the academic and practical references. This study will contribute to the future research in accounting through an analysis of managerial ability which is a new measure, Chaebol, and firm value.

• Management & Information Systems Review
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• v.36 no.1
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• pp.59-80
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• 2017

Due to the recent deepening youth unemployment aftereffect, government, companies and universities seek a youth unemployment resolution method and jobs creating measures. But there are indications that the Good Job the university students prefer are limited and sudden rise of the youth unemployment rate mirrors the situation in Japan 20 years ago. Thus, based on the preceding research, this research attempted to perform comparative analysis on Korean and Japanese university students' employment preparation activities and perceived organizational support affect their Awareness of Good Job. To achieve the goal, 2013 GOMS 5,380 copies provided by Korea Employment Information Service are used in the case of Korea and total 5,636 copies within 256 questionnaires targeted to Japanese university students are used in the case of Japan. The results of analysis are as follows. The effect relationship between the perception of organizational support and awareness of Good Job showed a positive influence both in Korea and Japan. The effect relationship between employment preparation activities and awareness of Good Job showed a meaningful effect in Korea whereas it showed no effect in Japan. In the relationship between activities of employment preparation and awareness of Good Job, moderating effect of gender and major field of study didn't show any effect either in Korea or Japan. The results of this research are as follows. First, because it is verified that the support of university has positive influence on the university students' awareness of Good Job, it seems that universities need to intensify the support for the students' welfare enhancement, education satisfaction and the structural support system. Second, the gap of attitude of employment preparation activities and awareness of Good Job between Korea and Japan occurred due to the levels of social structure, welfare and wage differences in the two countries. Therefore, if measures of policy to resolve the welfare and wage gaps between conglomerates and smaller enterprises are enacted, the awareness of younger generations to the Good Job will show a corresponding effect.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.2
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• pp.85-96
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• 2015

Korea is one of low-ranked countries in women's economic participation rate among OECD nations because well-educated females are not participating in economic activities. Regardless of current state of our society, opening a business is being considered as a effective method for job creation. Also, increasing the number of female business founders can lead to female job creation which promotes even growth of foundation and job creation and augments women's economic activity rate. Therefore, this study suggests the direction of foundation and inspires foundation factors and aims at increasing social re-participation through vitalization of business foundation by women in career discontinuity. For this study, I carried out a survey targeting career interrupted women who have attained entrepreneurial education using five- point scale by Likert and analyzed with SPSS Windows 18.0. The analysis set up 3 hypotheses with independent variables of psychological traits, entrepreneurial education and entrepreneurial environment and the dependent variable of entrepreneurial intention of the career interrupted women. Also, I looked if there is the modify effect when psychological traits and entrepreneurial education affect the entrepreneurial intention with entrepreneurial environment as a moderating variable. To summarize the positive analysis result, Firstly, all psychological traits, entrepreneurial education and entrepreneurial environment had similar positive affects on career interrupted women's entrepreneurial intention. Secondly, when psychological traits and entrepreneurial education affect the entrepreneurial intention, entrepreneurial environment had similar effects as a moderating effect. This study implies that psychological traits, entrepreneurial education and entrepreneurial environment are all important for the career interrupted women's entrepreneurial intention. There are so many women who are going through both professional experience and personal network's severance. Therefore, optimized entrepre neurship education must be provided to help those women return to economic activity considering their psychological traits. Additionally, we should put emphasis on producing the entrepreneurial environment that can positively convert others' perceptions and construct those women's personal network. There seems to be more productive information for the strategies which can induce those women's actual business foundation if the social problems of the women who have highly willing to open a business are treated in the future. Also, considering that psychological traits, entrepreneurial education and entrepreneurial environment all have effect on entrepreneurial intentions, there should be more related follow-up study on this.

• Cartoon and Animation Studies
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• s.37
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• pp.393-411
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• 2014

The volume of world market for serious game in year 2015 is expected to be about 9.6 trillion, and the volume of educational serious game market is expected to surpass half of the whole serious game market. In Korea, the development of game for educational purpose has dominated around the education enterprises since late 90s. In 2008, 'Serious Game Forum' was founded led by the Ministry of Culture, Sports, and Tourism with experts from many fields in the society and there were progressing of making policies and plans for potential development of the serious game industry, but the effects were not successful than expected. In 2012, the Ministry of Education, Science, and Technology announced commercialization policy of digital textbook by 2015 and the serious game for educational purpose got attention again. Then, the serious game market became more vigorous with the dispersion of smart devices.13) As a result, the serious games on the smart devices or interlocking between the online and smart devices became an important issue in development rather than the online only serious games. Math field has international competitive power through export in the educational serious game market which takes more than half of the serious game market. Therefore, developing serious game for math education is a good area to raise competitiveness in domestic and international game industries. Moreover, it has no received preferences from students and parents although it has high potential for positive change of individuals and society. The reason is that students recognize it as educational content rather than a game and they avoid it, while parents recognize it as game but not an education. This phenomenon happens because the game elements and educational elements are not properly mixed but focused only on education or emphasized only the fun factors of game when it was developed. Therefore, the purpose of this research is to suggest a direction of developing serious games effectively combining with elementary math for elementary students to get interested in math while playing games. The research will analyze the current elementary math textbooks and find contents which may be combined with the game genre that elementary students enjoy playing these days. This research received advice from serious game developers and math education expert group to reflect the inclination of elementary school students, and respond to the demands from parents and educational institutions, and suggested a direction of developing serious games for effective math education.

• Cartoon and Animation Studies
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• s.37
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• pp.107-142
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• 2014

The purpose of this study is to examine the effects of the teaching English factors on student's communicative competence and motivation by using animation at the College. To achieve this purpose, this study presented an effective integrative teaching model to develop students communicative competence. The study created animation based teaching English model by using the animation of Frozen and applied it to lectures. Using animation in the classroom was a creative English teaching technique involving authentic activities like English dram, English guide contest, and various communicative activities A case study on the use of the animation in English classes at was examined and the language teaching syllabus were provided. In order to investigate the motivation and proficiency of learners, the writer chose 79 students who took the lecture. The study discovered the students' motivation and proficiency in English improved significantly. The results of experiment are as follows: First, using animation in the English class was found to have meaningful influence student's intrinsic motivation to learn English. Second, using animation in the English class was found to be effective for developing student's English proficiency. Third, appropriate materials should be selected and applied it to the real classroom activities. In conclusion, one of disadvantages of learning is less communication and the authentic interaction in a real life, so that the integrative teaching methodology which is combined English content and English animation content is also the effective method to improve student's intrinsic motivations in the age of global village.

• Korean Journal of Environment and Ecology
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• v.34 no.1
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• pp.1-8
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• 2020

This study conducted a full survey of the goral population using sensor cameras to identify the exact habitat of the gorals that inhabit Odaesan National Park and for restoration and habitat management-focused conservation projects following the population growth. We surveyed Odaesan National Park for a year in 2018 and selected18 grids (2km×2km) first based on the survey results. We then further divided each grid into four small grids (1km×1km) and installed a total of 62 sensor cameras in 38 small girds divided by four grids(1km×1km). The survey resulted in a total of 5,096 photographed wild animals, 2,268 of which were gorals, and the analysis by the classification table of goral (horn shape (Ⓐ), ring pattern (Ⓑ), ring formation ratio (Ⓒ), and facial color (Ⓓ)) identified a total of 95 animals. The ratio of male and female was 35 males (36.8%), 46 females (48.4%), and 14 sex unknowns (14.7%), while the ratio of female and male excluding sex unknowns was 4 (male):6 (female). The horn shape (Ⓐ) and face color (Ⓓ) were the important factors for distinguishing male and female and identifying individuals. The analysis of the correlation of 81 individuals, excluding 14 individuals of unknown sex, showed a significant difference (r=-0.635, p<0.01). Since the goral population in Odaesan National Park has reached a minimum viable population, it is necessary to change the focus of the management policy of Odaesan National Park from restoration to conservation.

• Journal of Korean Society of Transportation
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• v.24 no.1 s.87
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• pp.29-38
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• 2006

After the first opening of the KTX in April 2004, travel time between major cities has been dramatically reduced. The reduction rates range from 32% to 47%. Considering travel time reduction between major cities, this study concerned about the intercity travel impact of the KTX operation. This study aimed to analyze intercity mode choice behavior of Daegu Citizens according to the first opening of the KTX. This study takes place in two sections. These are (i) the section of KTX between Daegu and Seoul, and (ii) the section of KTX between Daegu and Daejeon. This study estimated empirical models for analyzing intercity mode choice behavior according to the first opening of the KTX. This study makes use of the data from travel survey from Daegu metropolitan area. The main part of the survey was carried out in the KTX Dong-Daegu station. The survey data includes the information on travel from Daegu to Daejeon and from Daegu to Seoul. In order to analyze intercity choice behavior according to the frist opening of the KTX, multinomial model structure is used. For the model specification, a variety of behavioral assumptions about the factors which affect the mode choice, were considered. From the empirical model estimation, it is found that OVTT(Out-of-Vehicle Travel Time), OVTC(Out-of-Vehicle Travel Cost), IVTT(In-Vehicle Travel Time), IVTC(In-Vehicle Travel Cost), travel frequency, travel purpose, sex, age, occupation. household income, individual income are significant in choosing intercity travel mode. However, it is found that the intercity nde choice behavior is different between (i) the section of KTX between Daegu and Seoul, and (ii) the section of KTX between Daegu and Daejeon. Furthermore, some policy implications are discussed in conclusion.