• Industry Promotion Research
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• v.5 no.3
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• pp.145-155
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• 2020

Co-operatives are a deep-rooted organization that was first organized in Britain in the 19th century and spread to Europe and North America in the early 20th century and to the rest of the world from the mid-20th century. Cooperative in Italy are fraternal (friendly societies) separated from religion, and in the early days of socialism and the late 19th century Catholic Italy, but independent of activity. And the Church's social participation, as well as multiple personalities. Therefore, the purpose of this study is to study the laws and institutions of Italian cooperatives. And let's look at how the laws and systems of Italian co-operatives support society and the national economy. Specifically, firstly, based on prior research, the concept of co-operatives and the cooperative movement and social values are considered. Second, review the development process and characteristics of Italian co-operatives and the legal system. Third, I would like to analyze the case of Italian co-operatives. Fourth, suggest implications according to the results of the study. The results of the study suggested the following. First, the attitude such as attachment and sincerity of representatives and staff of village enterprises is very important. Second, all members of the organization should participate in decision making with empathy and attachment to the vision of the village enterprise. Third, it should be highly likely that village enterprises, which can draw capital from outside according to the needs of the organization, will generate higher economic results. Fourth, it is important to establish a model of mind enterprise by presenting factors and success factors in establishing a village enterprise based on cases and theories. In conclusion, Co-operatives should contribute to social contribution rather than economic profit-seeking.

• Maxillofacial Plastic and Reconstructive Surgery
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• v.21 no.3
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• pp.257-265
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• 1999

To investigate the sequential changes in microvascular architecture and osseous regeneration during the bony healing after an application of the guided tissue regeneration method, we made artificial defects measuring $0.7cm{\times}0.3cm$ in size on femoral bones of rats measuring about 200gm and applied non-absorbable TEFE membrane at experimental sites but not at control sites. Then we observed the sequential changes and correlations between new vacuolation and bony regeneration using microvascular corrosion cast method and routine light microscopic observation at 1, 2 and 3 weeks after operation, respectively. The results showed that there were close relationships between regeneration of microvasculature and bone. In early phase, the invasion of granulation tissue at control sites delayed bony regeneration, however, in later phase, there was no remarkable differences in bony regeneration between control and experimental sites. The placement of barrier also affected in revascularization of regenerating bony defects. This is, the experimental sites showed parallel arranged nutritional vessels along long axis with well developed retiform plexus whereas the control revealed vertical invasion of microvasculature from outside of marrow space through bony defects which was also rearrange with time into parallel pattern with a vertical plexus but lesser organized than that of experimental sites. These findings suggest that the reconstruction of regenerating vasculature within the marrow cavity only may be sufficient and/or more be efficient in regeneration of bony defects.

• Journal of the Korean Institute of Intelligent Systems
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• v.26 no.2
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• pp.93-98
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• 2016

For accurate precipitation forecasts the choice of weather factors and prediction method is very important. Recently, machine learning has been widely used for forecasting precipitation, and artificial neural network, one of machine learning techniques, showed good performance. In this paper, we suggest a new method for forecasting precipitation using DBN, one of deep learning techniques. DBN has an advantage that initial weights are set by unsupervised learning, so this compensates for the defects of artificial neural networks. We used past precipitation, temperature, and the parameters of the sun and moon's motion as features for forecasting precipitation. The dataset consists of observation data which had been measured for 40 years from AWS in Seoul. Experiments were based on 8-fold cross validation. As a result of estimation, we got probabilities of test dataset, so threshold was used for the decision of precipitation. CSI and Bias were used for indicating the precision of precipitation. Our experimental results showed that DBN performed better than MLP.

• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Journal of Korea Port Economic Association
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• v.33 no.3
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• pp.1-16
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• 2017

China has achieved rapid economic growth in the late 1970s with economic reform and open-door policy. China's economic growth began initially in the eastern coastal areas and from the 2000s expanded to the western and northeastern regions where the economy was relatively underdeveloped. In particular, in 2013 'One-Belt One Road' initiative proposed by Xi Jinping, the current General Secretary of the Communist Party of China is not only a key strategy for China's advancement into the world and also provides important opportunities for the development of these backward regions. Inland Port is the inland logistics hub and plays a crucial role in enhancing access to maritime ports as well as access to adjacent inland countries. Therefore, a number of inland ports have been developed and operated in order to enter into overseas markets and secure resources in the northeastern and western regions of China. This study aims to examine the role and development of inland port in 'One-Belt One Road' scheme. In conclusion, 'One-Belt One Road' will further increase the role of inland port, and in response, the development of inland port will play a pivotal role in one belt one road initiative. In this respect, Korean companies need to consider plans to participate in the development and operation of inland ports in China, which would provide opportunities to spread Northern markets including China, Russia, Central Asia, Eastern Europe.

• Journal of the Korea Organic Resources Recycling Association
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• v.25 no.3
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• pp.99-111
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• 2017

The purpose of this study is to provide a design and operation technical guideline for meeting the appropriate design criteria to bio-gasification facilities treating organic wastes. Based on the results obtained during the field surveys, the overall design and operation guidelines for bio-gasification facilities, monitoring items, cycle and commissioning period were presented. According to the flow of anaerobic digestion process, Various design factors for bio-gasification facilities were proposed in this study. When designing the initial anaerobic digestion capacity, 10 ~ 30% of the treatment capacity was applied considering the discharge characteristics by the incoming organic wastes. At the import storage hopper process, limit concentration of transporting organic wastes was limited to TS 10 % or less, and limit concentration of inhibiting factor was suggested in operation of anaerobic digester. In addition, organic loading rate (OLR) was shown as $1.5{\sim}4.0kgVS_{in}/(m^3{\cdot}day)$ for the combined bio-gasification facilities of animal manure and food wastes. Desulfurization and dehumidification methods of biogas from anaerobic digestor and proper periods of liquifization tank were suggested in design guideline. It is recommended that the operating parameters of the biogasification facilities to be maintained at pH (acid fermentation tank 4.5~6.5, methane fermentation tank 6.0~8.0), temperature variation range within $2^{\circ}C$, management of volatile fatty acid and ammonia concentration less than 3,000 mg/L, respectively.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.7
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• pp.4651-4655
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• 2015

The subclavian artery pseudoaneurysm in blunt trauma is uncommon and rarely occurs secondary to penetrating injury. Subclavian artery injuries represent an uncommon complication of blunt chest trauma, this structure being protected by subclavius muscle, the clavicle, the first rib, and the deep cervical fascia as well as the costo-coracoid ligament, a clavi-coraco-axillary fascia portion. Subclavian artery injury appears early after trauma, and arterial rupture may cause life-threatening hemorrhages, pseudoaneurysm formation and compression of brachial plexus. Most injuries were related to clavicle fracture, gunshot, other penetrating trauma, and complication of central line insertion. The presence of large hematomas and pulsatile palpable mass in supraclavicular region should raise the suspicion of serious vascular injury and these clinical evidences must be carefully worked out by physical examination of the upper limb. Since the first reports of endovascular treatment for traumatic vascular injuries in the 1993, an increasing number of vascular lesions have been treated this way. We report a case of subclavian artery pseudoaneurysm 10 days after blunt chest trauma due to traffic accident, treated by endovascular stent grafting.

• The Korean Journal of Air & Space Law and Policy
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• v.30 no.1
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• pp.65-94
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• 2015

Since American Airlines launched AAdvantage which was the first Frequent Flyer Program in 1981, many people has accumulated mileage credits, and now, frequent flyer program(FFP) is the universal marketing tool to the airlines. These days, airlines establish a strategic alliance with domestic and foreign companies of various fields ; other airlines, travel agencies, car hire firms, hotels, department stores, even credit card companies. However, more people want to use their mileage credits, more airlines reject to approve that or change frequent flyer program against their customers. Last year, Northwest, Inc. v. Ginsberg, the United State Supreme Court made a decision that the preemption provision of Airlines Deregulation Act(ADA) preempts state laws related to rates, routes and services for air carriers including implied covenant of good faith and fare dealing. Thus, the claim of Ginsberg was canceled, it means that Northwest Inc. could terminated one-sidedly his membership in the frequent flyer program. In the contrast, Korea does not have the statute like ADA. If customers file a claim on FFP like Ginsberg, the courts of Korea judge whether the clauses of standard form contract are unfair or not. Therefore, in this article, Ginsberg would be checked on legal issues and be compared briefly with the courts' ruling in Korea.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.6
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• pp.129-139
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• 2016

The purpose of this paper was to comparatively investigate the efficient building incentives in Korea and foreign countries and to seek strategies to enhance low energy building integrated design market infrastructure in Korea. The structure of incentive policies were composed of four main component: 1) types of financial aids and beneficiaries, 2) energy performance criteria and verification methods, 3) supports for low energy building integrated design, and 4) funding sources for incentive programs. Every overseas incentive program has adopted a design team incentive along with building owners incentive and the range of target buildings have been extended from new construction to remodeling projects. The main system of the program is the performance standard through which projects were investigated and the level of incentive are decided. Initially, the integrated performance has been investigated through simulation methods, but the construction performance evaluation and energy monitoring methods are emerging. In addition, the direct support and educational support for integrated design has been provided to enhance the foundation of relative markets. Financial funding is also a key component of the program and more aggressive funding strategies have been adopted.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.33 no.4
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• pp.65-76
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• 2015

The purpose of this study is to determine the evaluation of affected visual landscape of Taereung National Training Center to Taereung and Gangneung UNESCO World heritages, South Korea. For this research, it used to offer the affected visual landscape rate and 3D simulation with Sketch up 8.0. This study conducted over 4 steps. Step 1, view points are selected with literature review and interview. Step 2, with Sketch up created 3D modelling and calculated the affected rate on the landscape. Step 3 individual buildings were mapped with the affected rate. Lastly, step 4 were identified the results through field research. From this results, the visual landscape of Taereung and Gangneung that are damaged by the Taereung National Training Center did not appear higher than initially expected. The entrance area on Gangneung, however, where is affected from Oryungwan, Korea Sports Institute, Philseung Gym needs to establish a way to improve that landscape impact. In case of Taereung, it did not appear damaged due to the hiding effect of the forest. By field survey to confirm those results, it shows seasonal differences. In the case of the summer and autumn derive similar results with 3D simulation but were exposed buildings in the winter and spring. It means when the simulation based on the summer and fall operates, it may not reflect the affected landscape of certain times such as winter and spring. This study has significance as a basic research to co-exist between the traditional heritage and modern heritage.