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The Empirical Research on Tax Effect with the Cooperate Conversion of Private Company (개인기업의 법인전환에 따른 세무효익 연구)

  • Lee Jae-Sung;Seo Il
    • Management & Information Systems Review
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    • v.7
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    • pp.401-426
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    • 2001
  • The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

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Perception of Importance and Performance in the Infection Control of Visiting Nursing Personnel in Public Health Centers (보건소 방문간호요원의 감염관리에 대한 중요성 인지도 및 실천도)

  • Kim, Kum-Nam;Oh, Jjn-Joo
    • Research in Community and Public Health Nursing
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    • v.11 no.2
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    • pp.389-398
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    • 2000
  • The work of visiting nursing personnel consists mostly of direct nursing and it is absolutely necessary that training of the nursing personnel for infection control be emphasized because most of patients are composed of elderly people with chronic diseases and malnutrition who are highly susceptible to infection. Accordingly. this study was designed to provide basic data for the development of an infection control program in public health centers as well as the promotion of perception and performance of infection control by analysing the perception of importance and performance in the infection control of visiting nursing personnel who carry out visiting nursing services. The subjects of this study consisted of a number of visiting nursing personnel working for 15 public health centers. 15 health-center branches. and 16 health clinics. The collection of data was grounded on a questionnaire method. The questionnaire breaks down to 8 questions about general characteristics and 108 questions in connection with the perception and performance of infection control. The results of this study are as follows: 1. 82 subjects (78.1%) responded that it is necessary to control infection. 79 subjects(75.3%) responded that education is necessary for infection control. 50 respondents (47.6%) answered in the affirmative in regard to the role of infection carriers. 2. The mean score for the perception of importance in infection control was 4.55 and that performance accounts for 4.03. this turns out to be very high. 3. In terms of the perception of importance per each field of infection control. medication. the management of contamination and sterilization, the control of environments and instruments. washing hands and individual hygiene as well as the prevention of cross-infection and the supervision of infection stand at 4.72. 4.64. 4.60. 4.58. 4.52 and 4.21 respectively. In terms of performance. the supervision of infection. the control of environments and instruments, individual hygiene and the prevention of cross infection. medication. washing hands, and the management of contamination and sterilization was 4.21. 4.12. 4.10. 4.03. 3.91 and 3.81 respectively. 4. In terms of the correlation between the perception of importance and the performance of infection control. the score stands high in all fields: this means the high perception of importance leads to high performance statistically (P< .05). 5. In terms of the perception of importance in general characteristics. there is no significant difference while the form of working places. working career and the career as visiting nursing personnel show a significant difference in terms of performance(P< .05). From the results. it is suggested that the visiting nursing personnel should be constantly educated with the aid of the development of infection control programs and that instructions and instruments for the management of infection should be worked out so as to enhance the performance of infection control on the part of nurses in applicable communities.

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The Effect of Cultural Marketing Activities on a Corporate Brand Asset (문화마케팅 활동이 기업브랜드 자산에 미치는 영향)

  • You, Hee-Bong;Ha, Kyu-Soo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.9 no.6
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    • pp.1856-1868
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    • 2008
  • This paper is about what is the effect of cultural marketing - which is affecting business ethics and social responsibility - on corporate image and formation of brand asset, and about which is getting more influence by cultural marketing among factors that is forming corporate image and brand asset. The results are like below. First, cultural marketing activities had an indirect influence on the corporate brand asset. Second, cultural marketing had an direct influence on the corporate brand image. Third, cultural marketing had a positive impact on reminding of the brand image. Fourth, social responsibility and business ethics had an indirect influence on the brand loyalty. Fifth, corporate social responsibility and business ethics had a positive impact on the brand image. Sixth, among the corporate social responsibility, community activities played a control variables. Seventh, regarding the characteristics of the respondents it showed that there's perception gaps among marketing, responsibility and ethics as well as brand assets. All in all, cultural marketing had an indirect effect on formulating corporate brand asset by the means of corporate image. The result is pointing out the importance of establishing a strategic marketing plan that is taking harmony between the character of cultural marketing and media, continuous and long-term plan, connection with the type of the brand asset into account. Moreover, as people realized that corporate business activities are brining not only economic consequences, such as providing goods and services but also social consequences, such as uneven distribution of wealth, dirty links between business and politics, consumers' security, pollution, and etc., companies are reconsidering its own role in society. This reconsideration is called corporate social responsibility and this pushed the company to keep business ethics together with their business.

A Study of Hands-Free Car Kit Design Development according to the Consumer′s Purchasing Need (소비자 구매요구에 따른 차량용 핸즈프리 디자인 개발에 관한 연구)

  • 한일우
    • Archives of design research
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    • v.17 no.3
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    • pp.313-322
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    • 2004
  • Product design has direct effects on sales, exciting consumer's interest in purchasing. With the draft bill of Road Traffic Law passing the National Assembly, drivers have been entirely prohibited by the law from using a cell phone while driving since June 30, 2001, As a result, the demand for and the sales of hands-free Kit products for vehicles have been skyrocketing, and more and more of them have been introduced in the market and competing each other in sales. In these situations, the study attempted to present a case study showing the whole process of product design by a small company, which intended to gain an advantage over the competitors in the sector of hands-free products for vehicles with differentiated design. The product whose design development process was presented in the study has many characteristics. Among them it is the most remarkable in removing the connection between the cell phone terminal and the stationary hands-free product. The study was aimed to increase the investment value of design by helping understand that the ultimate goal of technology is commercialization and that how great the role of design is from the beginning to the final stage of product development. It also emphasized the point that one of the goals of design development should lie in providing a more accurate perception of the importance of design to the industry, by establishing a design process throughout the whole stages of product development including initiation, designing and commercialization.

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Synergistic Effect of Citric Acid on Antioxidant Property of Red Pepper (고추의 산화성(酸化性)에 대한 Citric Acid의 상승효과)

  • Yang, Ki-Sun;Yu, Ju-Hyun;Hwang, Juk-In;Yang, Ryung
    • Korean Journal of Food Science and Technology
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    • v.6 no.4
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    • pp.193-198
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    • 1974
  • The antioxidant activity of ground red pepper, ethyl alcohol extracts of ground red pepper peel and alcohol extracts plus organic acid was studied by using edible soybean oil as a substrate. All the substrates were stored in a dark place at $45.0{\pm}0.5^{\circ}C$ respectively. The results of the study were as follow: 1. Ground red pepper, black pepper and cassia exhibited slight antioxidant activity and there was no significant difference in antioxidant activity among them. 2. Although both ground red pepper peel and red pepper seed showed antioxidant activity, ground red pepper peel exhibited greater antioxidant activity than ground red pepper peel did. 3. Ethyl alcohol extracts of red pepper peel showed strong antioxidant activity, but the residue did not show the antioxidant activity. 4. The antioxidant activity of the ethyl alcohol extracts of red pepper peel increased in direct proportion to the concentration of the extracts. 5. In connection with the synergistic effect of organic acid to the ethyl alcohol extracts of red pepper peel, citric acid showed a very strong synergistic effect on the antioxidant activity of red pepper, while ascorbic acid showed a weak effect. On the other hand, phosphoric acid showed an accelerating effect on the oxidation of oils. 6. The maximum antioxidant activity of the ethyl alcohol of ground red pepper peel was observed at the citric acid concentration of 0.04%, when tested at various concentration of citric acid.

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Biennale is a Preacher for the Globalization of Art? (과연 비엔날레는 세계화의 전도사인가?)

  • Choi, Tae-Man
    • The Journal of Art Theory & Practice
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    • no.3
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    • pp.85-106
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    • 2005
  • As biennale exhibitions has been expanded into all of the world since 1990s, these trends of blockbuster exhibitions have caused several problems. For instance, some major curators monopolized most global size exhibitions despite of a variety of cultural and historical backgrounds. Besides, due to a strong connection between these curators and their own artists, the young emerging artists' opportunities tend to be reduced as a result of the power game. In addition, major curators' power have influence on the exhibition style as well as on the theme itself. Some artists who did not involved that kind of huge scale exhibitions dispute that the direction of the exhibition is concentrating on the curator's interest instead of artists or viewers. Although these dissatisfactions could not portray correctly the process of organizing and managing system of a biennale exhibition, those biennale exhibitions held in recent have shown tautologic discourses without any passion and positive attitude direct to the exploitation of our society as a vanguard. In the process of comparing several kinds of biennale exhibitions, I could find that some artists who participated several biennale exhibitions at the same time did not present their creative vision, although the triumph of an exhibition was typically measured by the amount of visitors. Thus, the aim of this article is to prove that the biennale can show us new cultural discourse as well as progressive method of understanding our times. Is biennale producing the real 'global standard'? If biennale has done it, could this global standard present upto-date paradigm for the unique exhibition system? Is biennale providing an useful opportunity for the understanding and communicating of contemporary art through the recontextualization which is pronounced by the publicity of curator and organizing committee? How can we find the distinctive strategy from each biennale exhibition including Venice Biennale? Biennale, as a blockbuster exhibition, always requires a degree of hype, otherwise it would not be a special event and would not attract a big enough audience. It is the actual reason why major biennale exhibitions seem to be similar artistic events. Unfortunately, it seems that the excess of biennale exhibitions might bring about the lack of contents. In this case, the biennale syndrome would being a kind of the center of poverty, in spite of the visual splendor. After all, following the global standard may not be a matter of great importance now. What really matters is how each biennale exhibition which started under the different conditions can search their own identity.

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A Study on the Daily Hassles and Health-Related Quality of Life of Middle-Aged Women: Focusing on the Mediation and Buffering Effects of Spiritual Well-Being and Coping Styles (중년 여성의 일상생활스트레스와 건강 관련 삶의 질에 관한 연구: 영적 안녕과 대처기제의 매개효과와 조절효과를 중심으로)

  • Kim, Jean-Ie
    • Korean Journal of Family Social Work
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    • no.54
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    • pp.41-75
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    • 2016
  • This study explored the impact of daily hassles and the mediated effect of spiritual well-being and the moderated effect of coping styles on health and depression of middle-aged women. Subjects for this study were 230 Christian midlife women attending in the 10 churches on the metropolitan area. The data was analyzed using path analysis and moderator effect model with the structural equation modeling. Daily hassles are found to act as causes that damage physical or mental health and also elevate the level of depression. Daily hassles have a direct impact on health and depression, and at the same time, they also produce a partial mediation effect on spiritual well-being as a mediation factor. In other words, daily hassles impede spiritual well-being, and the deteriorated spiritual well-being, although its connection to physical health is not clear, is shown to damage mental health and elevate the level of depression. Analysis of coping styles related to the relationship between daily hassles and health and depression showed that, of the 12 coping styles, three, namely, self-criticism, positive interpretation and self-control, produced significant buffering effects. This study hopes to reveal the mediation factors that can minimize negative impact in the relationship between middle-aged women's daily hassles and healthiness and provide the basic material for figuring out practical implications and policy measures regarding the issue.

High-Speed FPGA Implementation of SATA HDD Encryption Device based on Pipelined Architecture (고속 연산이 가능한 파이프라인 구조의 SATA HDD 암호화용 FPGA 설계 및 구현)

  • Koo, Bon-Seok;Lim, Jeong-Seok;Kim, Choon-Soo;Yoon, E-Joong;Lee, Sang-Jin
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.22 no.2
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    • pp.201-211
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    • 2012
  • This paper addresses a Full Disk Encryption hardware processor for SATA HDD in a single FPGA design, and shows its experimental result using an FPGA board. The proposed processor mainly consists of two blocks: the first block processes XTS-AES block cipher which is the IEEE P1619 standard of storage media encryption and the second block executes the interface between SATA Host (PC) and Device (HDD). To minimize the performance degradation, we designed the XTS-AES block with the 4-stage pipelined structure which can process a 128-bit block per 4 clock cycles and has 4.8Gbps (max) performance. Also, we implemented the proposed design with Xilinx ML507 FPGA board and our experiment showed 140MB/sec read/write speed in Windows XP 32-bit and a SATA II HDD. This performance is almost equivalent with the speed of the direct SATA connection without FDE devices, hence our proposed processor is very suitable for SATA HDD Full Disk Encryption environments.

The Influence of Small World and Centrality on the Paper Achievement of Government-Funded Research Institutes (과학기술계 정부출연연구기관의 논문 성과에 좁은 세상 구조와 중심성이 미치는 영향)

  • Lee, Hyekyung;Kim, Somin;Kim, Jeongheum
    • Journal of Technology Innovation
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    • v.29 no.1
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    • pp.39-73
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    • 2021
  • The cooperative network structure influences the academic performance of the research institute. In particular, South Korea's Government-Funded Research Institutes(GRI) need to establish an efficient cooperative system as a leading national R&D implementer. This study applied the Small World structure, which has been discussed as an efficient network structure, and the centrality of representing the characteristics of nodes to the cooperative network of GRI in Korea. Based on the SCIE published data from 2010 to 2019, we analyze how the Small World characteristics and centrality of GRI contribute to academic performance using a network analysis and Feasible GLS regression. The GRI cooperative network has shown that the Small World network structure facilitates the academic performance. In addition, centrality indicating the degree of direct connection showed positive significance, but centrality indicating the degree of intermediary was not significant or negative. The results of this study explain that the higher the number of institutions that exchange and cooperate, the higher the academic performance, and the higher the performance of the institutions that serve as the center of cooperation. In addition, it was established that the stronger the cooperative network of GRIs have the characteristics of Small World, the more effective it is to create research results. This study applies centrality and Small World previously discussed as an efficient network structure to the GRI cooperation network and provide implications for establishing policies and strategies related to R&D cooperation among GRIs.

A Focus Group Interview(FGI) on Experience During Clinical Fieldwork of Students in Occupational Therapy (작업치료과 학생들의 임상실습 경험에 대한 포커스그룹 인터뷰)

  • Kang, Jin-Ho;Nam, Young-Ok;Oh, Myung-Hwa
    • Journal of Korea Entertainment Industry Association
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    • v.13 no.4
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    • pp.299-309
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    • 2019
  • The purpose of this study was to investigate about student's experiences in occupational therapy through clinical fieldwork, such as the change in perception of occupational therapy, the stress that students experience, and the satisfaction of clinical fieldwork. We conducted a focus group interview with 10 participants to see what they experienced during the clinical fieldwork. The contents of the interview were recorded and conducted, and the meaning was analyzed according to the focus group interview procedure through repeated listening. Components were psychological experience, professional experience, environmental experience, changes of values, and behavioral changes. In psychological experience, he experienced anxiety and burden. Experiential experience was the connection of theory and clinical experience and realization of major knowledge. In the environmental experience, we experienced clinical guidance management system, and the change of values experienced change of perception of occupational therapy and change of perception of disabled person. Finally, behavioral changes have experienced an active response through clinical practice experience. Clinical fieldwork is a basic element that prepares students to become occupational therapists. It affects the role of occupational therapist and perception performance through various experiences in new environment. It is thought that the efforts of the institution are needed. The results of this study will help occupational therapists to direct clinical fieldwork in the right direction in clinical fieldwork.