• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Journal of the Korean Geotechnical Society
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• v.28 no.12
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• pp.5-15
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• 2012

In this study, a series of CFD (Computational Fluid Dynamics) numerical analyses were performed in order to evaluate the thermal performance of six full-scale closed-loop vertical ground heat exchangers constructed in a test bed located in Wonju. The circulation HDPE pipe, borehole and surrounding ground formation were modeled using FLUENT, a finite-volume method (FVM) program, for analyzing the heat transfer process of the system. Two user-defined functions (UDFs) accounting for the difference in the temperatures of the circulating inflow and outflow fluid and the variation of the surrounding ground temperature with depth were adopted in the FLUENT model. The relevant thermal properties of materials measured in laboratory were used in the numerical analyses to compare the thermal efficiency of various types of the heat exchangers installed in the test bed. The simulation results provide a verification for the in-situ thermal response test (TRT) data. The CFD numerical back-analysis with the ground thermal conductivity of 4 W/mK yielded better agreement with the in-situ thermal response tests than with the ground thermal conductivity of 3 W/mK.

• The Korean Journal of Financial Management
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• v.27 no.1
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• pp.121-156
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• 2010

Back-door-listing can be viewed both as M&A and an alternative to IPO. If IPO is an access to the capital market through regulations, back-door-listing would be the way of entering the market through trading. Back-door-listing can be a better choice considering the common wisdom that regulations hinder the functioning of free market system. One would, however, prefer IPO, for the informational asymmetry isless severe in case of IPO. This paper examines if IPO is superior to back-door-listing as to the informational efficiency. The excess buy-and-hold returns of the Kosdaq back-door-listing firms are estimated over the three-year-period since the event. They are compared against the excess buy-and-hold returns of the Kosdaq IPO firms over the same period of time. The results confirm this paper's prediction that IPO should be more information-efficient. Both IPO and back-door-listing firms start with high short-term excess returns and end up with long-term under-performance. However, back-door-listing firms show more significantly damaging long-term results. Furthermore, back-door-listing firms record poorer accounting results over the research period. These results imply that there exists fad at the time of both events and, in case of back-door-listing, this fad is reinforced by the possibility of window dressing.

• Journal of the Korean Institute of Landscape Architecture
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• v.38 no.5
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• pp.31-41
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• 2010

This research aims to present a methodological approach for repurposing small pockets of national/public lands, which can be constructed as parks, through an investigation of the present status of these areas of national/public lands that are scattered around Busan Megalopolis as well as the suitability of their construction. In order to attain this, this study looked at the present status of these small areas of national/public lands by utilizing a national land, city land list (lot number), land registration map and satellite image of Busan Megalopolis, and evaluating their suitability as parks through GIS analysis and classification. As a result, these small areas of lands with the potential to be turned into parks include 516 spots($375,934m^2$). Geographically, 39% of these areas are located on flat land and are the most scattered. 260 places met the requirements for optimal placement for conversion, while convenience included 305 places, and availability 267 places. The most optimal of the places meeting such standards include 61 spots. The characteristics of these areas of national/public lands include being below $500m^2$, with flatlands and open areas above a 5' grade occupy the highest ratio, accounting for 25.4% of the land studied. These results have offered a methodology for a GIS DB, which can visualize the data for a positive utilization be yond the simple level of the maintenance/preservation of national/public lands and provide basic data for the utilization and management of these types of areas in the future.

• Korean Journal of Construction Engineering and Management
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• v.19 no.5
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• pp.111-120
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• 2018

Recently, Domestic public construction projects are experiencing a great deal of disputes because of the growing uncertainty about the criteria for calculating the prolongation cost. In addition, researchers have been studying various systems and proper cost estimates in an effort to reduce the uncertainty of these systems and the occurrence of disputes. However, there is no standard yet for social consensus. Meanwhile, The study on the classification system according to the recognition standard of accounting has been systematically studied. As a result, the concepts of accrual and cash basis are defined separately. The purpose of this study is to verify the possibility of applying the concept of 'accrual basis' to the Standard for calculation of prolongation cost. Therefore, As a result of analyzing the occurrence pattern of Job-site overhead cost, it is confirmed that actual costs can not be calculated by the cash-basis method. In particular, the implications of the necessity of the accrual-basis method should be more strictly indicated in the case of items such as indirect labor costs and welfare benefits. In addition, the contractor 's claim report and the appraisal report were examined. As a result, it was confirmed that the calculation situations of prolongation costs are biased to the cash-basis method. In this way, it is suggested that necessary to supplement the calculation standard of the actual costs from the point of view of accrual basis.

• Korean Journal of Construction Engineering and Management
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• v.22 no.1
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• pp.72-80
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• 2021

Based on the previous year's statistics, 37% of buildings in South Korea are aged over 30 years. As the number of the aging buildings increases, so does the need for maintenance. Building maintenance involves a significant number of works; the work of 'maintenance manager' accounting for the largest part. Currently, the maintenance history record is mostly in drawing or handwritten form which makes reviewing the data highly time consuming. Therefore, to improve the convenience of maintenance works and optimize historical data management, the existing maintenance process was analyzed. Problems were derived and a smart device-based automation model was established. In order to establish a smart device-based automation model, ① general flow of facility management process was analyzed and related articles were reviewed, ② current maintenance process was optimized, ③ functional block diagram of BIM Data, COBie Data, IoT, and AR-based automated maintenance management model was created, ④ a smart device-based automated maintenance management model was constructed, ⑤ finally, the above system was verified by testing the aforementioned model in the field site, evaluating the time required for the maintenance process and reviewing maintenance history data against the current one.

• Clean Technology
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• v.27 no.1
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• pp.33-38
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• 2021

Demand for lithium-based secondary batteries is greatly increasing with the explosive growth of related industries, such as mobile devices and electric vehicles. In Korea, there are several top-rated global lithium-ion battery manufacturers accounting for 40% of the global secondary battery business. Most discarded lithium secondary batteries are recycled as scrap to recover valuable metals, such as Nickel and Cobalt, but residual wastes are disposed of according to the residual lithium-ion concentration. Furthermore, there has not been an attempt on the possibility of water discharge system contamination due to the concentration of lithium ions, and the effluent water quality standards of public sewage treatment facilities are becoming stricter year after year. In this study, the as-received waste water generated from the cathode electrode coating process in the manufacturing of high-nickel-based NCM cathode material used for high-performance and long-term purposes was analyzed. We suggested a facile recycling process chart for waste water treatment. We revealed a correlation between lithium-ion concentration and pH effect according to the proposed waste water of each recycling process through analyzing standard water quality tests and daphnia ecological toxicity. We proposed a realistic waste water treatment plan for lithium electrode manufacturing plants via comparison with other industries' ecotoxicology.

• Journal of the Society of Disaster Information
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• v.18 no.3
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• pp.532-541
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• 2022

Purpose: The purpose of this study is to suggest that the existing power demand prediction method including power demand according to fine dust is included in the existing power consumption by using an air purifier to improve the air quality due to fine dust. Method: The method of the study was compared and analyzed using data on the concentration of fine dust in Seoul for three years, household power consumption, and climate observation, and the effect of fine dust on power consumption in Seoul was identified in April and October. Result: The power consumption of home air purifiers in Seoul due to fine dust differences between April and October was calculated to be 2,141 MWh, accounting for 3.4% of the total difference in the use of home appliances in April and October. Conclusion: The effect of fine dust on household power consumption was verified, and power demand prediction is essential for economic system operation and stable power supply, so power consumption due to fine dust should be considered as well as focusing on power consumption of existing air conditioners and heaters.

• Journal of Environmental Impact Assessment
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• v.32 no.4
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• pp.203-213
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• 2023

The AERMOD model was the most used, accounting for 89.0%, based on the analysis of the environmental impact assessment reports published in the Environmental Impact Assessment Information Support System (EIASS) between 2021 and 2022. The mismatch of versions between AERMET and AERMOD was found to be 25.3%. There was the operational time discrepancy of 50.6% from industrial complexes, urban development projects between used in the model and applied in estimating pollutant emissions. The results of applying various versions of the AERMET and AERMOD models to both area sources and point sources in both simple and complex terrain in the Gunsan area showed similar values after AERMOD version 12 (15181). Emissions are assessed as 24-hour operation, and the predicted concentration in both simple and complex terrain when using the variable emission coefficient option that applies an 8-hour daytime operation in the model is lowered by 37.42% ~ 74.27% for area sources and by 32.06% ~ 54.45% for point sources. Therefore, to prevent the error in using the variable emission coefficient, it is required to clearly present the emission calculation process and provide a detailed explanation of the composition of modeling input data in the environmental impact assessment reports. Also, thorough reviews by special institutions are essential.

• The Korean Journal of Franchise Management
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• v.1 no.1
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• pp.43-63
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• 2010

Currently, franchise industries are constantly rising in the domestically and it is possible to predict that franchise industries will rapidly develop internationally. Local Franchisee markets are increasing quickly and in year 2010 their income will exceed 114 trillion won. Annually, new franchise system is being born; however, there are only few industries that success in the market. When circulation market was opened for foreign franchise industries, their numbers of franchisee were rapidly increasing; however, domestic franchise industries are not securing new franchise and strengthening current franchise 's man power moreover these implements are being discarded. Therefore, in this research shows that development procedures of franchise division and utilization of personnel, and subsequent to this research indicates that changes of scales and income of cooperate growth will determine numbers of manpower on franchise industry. N ow days, when we are looking at personnel in franchise industries, they need more personnel in distribution, finance, and accounting department, so this phenomenon formalize life cycle of organization and its stages. When we are considering life cycle of organization, needs of human resource on future is important.