• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Journal of Wetlands Research
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• v.19 no.3
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• pp.345-352
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• 2017

The average global temperature on Earth has increased by about $0.85^{\circ}C$ since 1880 due to the global warming. The temperature increase affects hydrologic phenomenon and so the world has been suffered from natural disasters such as floods and droughts. Therefore, especially, in the aspect of water deficit, we may require the accurate prediction of water demand considering the uncertainty of climate in order to establish water resources planning and to ensure safe water supply for the future. To do this, the study evaluated future water balance and water deficit under the climate change for Anseong river basin in Korea. The future rainfall was simulated using RCP 8.5 climate change scenario and the runoff was estimated through the SLURP model which is a semi-distributed rainfall-runoff model for the basin. Scenario and network for the water balance analysis in sub-basins of Anseong river basin were established through K-WEAP model. And the water demand for the future was estimated by the linear regression equation using amounts of water uses(domestic water use, industrial water use, and agricultural water use) calculated by historical data (1965 to 2011). As the result of water balance analysis, we confirmed that the domestic and industrial water uses will be increased in the future because of population growth, rapid urbanization, and climate change due to global warming. However, the agricultural water use will be gradually decreased. Totally, we had shown that the water deficit problem will be critical in the future in Anseong river basin. Therefore, as the case study, we suggested two alternatives of pumping station construction and restriction of water use for solving the water deficit problem in the basin.

• Journal of dental hygiene science
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• v.8 no.4
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• pp.305-312
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• 2008

This study was attempted to look into relation between job stress and job satisfaction perceived by clinical dental hygienists and the influencing factors for providing fundamental data to increase their job satisfaction. For this, mailed correspondence examination was conducted with questionnaire for dental hygienists who are engaged in dental hygiene duties at dental clinics in Seoul between June 19 and July 24, 2008. Total 180 questionnaires were distributed, and among these, 156 questionnaires were included in analysis except for 24 questionnaires having incomplete answers. The findings of this study are as follows: 1. The total mean of dental hygienists' job stress was found to be 3.46 points out of 5 points, and that of their job satisfaction to be 2.99. 2. For relation between general characteristics and job stress of dental hygienists, significant difference was found just in the motive to select dental hygienist (p < 0.001) and the expected period of engagement in dental hygienist duties (p < 0.05). 3. For relation between general characteristics and job satisfaction of dental hygienists, significant difference was found just in job experience(p < 0.05), current position (p < 0.05), average salary (p < 0.001), and the expected period of engagement in dental hygienist duties (p < 0.01). 4. For correlation between job stress and job satisfaction, negative correlation was shown generally (r=-0.222), such that the more was job stress, the less was job satisfaction. 5. As a result of multiple regression analysis to look into the job stress factors influencing dental hygienists' job satisfaction, it was found that the factors of excessive workload(p < 0.05) and improper treatment(p < 0.01) most influenced job satisfaction, and the descriptive power on the job stress factors influencing their job satisfaction was found to be 24.1%.

• Journal of dental hygiene science
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• v.15 no.2
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• pp.113-118
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• 2015

This study was conducted to develop a plan for emotional labor of clinical dental hygienists by understanding the factors affecting their emotional labor. Self-administered questionnaires were distributed to 293 dental hygienists who worked in dental hospitals and clinics located in Busan and Gyeongsangnam-do from June to September in 2013. The questionnaire items used in this study consisted of 5 items of general characteristics, 2 items of characteristics related to turnover, and 9 items of emotional labor. t-test, ANOVA, and multiple regression analysis were performed using the SPSS Statistics ver. 17.0 for Windows program for data analysis. The average level of the study subjects was $69.85{\pm}12.82$. With regard to the emotional labor according to the general characteristics, the frequency of emotional expressions (p<0.037) showed significant differences in the marital status. The workplace showed significant differences in the frequency of emotional expressions (p<0.001), attentiveness of emotional expressions (p<0.002), emotional dissonance (p<0.032), and total (p<0.001). The turnover intentions showed significant differences in the frequency of emotional expressions (p<0.001), attentiveness of emotional expressions (p<0.001), emotional dissonance (p<0.001), and total (p<0.001). As a factor affecting emotional labor, turnover intention (p<0.001) and workplace (p<0.001) had an effect on emotional labor. The results showed that turnover intention and workplace were associated with the emotional labor of dental hygienists. There is a need to develop an emotional education program to make it possible to effectively manage emotional labor of dental hygienists for providing high-quality medical services of dental institutions.

• Journal of the Korean Society of Food Science and Nutrition
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• v.38 no.5
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• pp.626-635
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• 2009

The purposes of the study were to identify a comprehensive competency list related to the jobs of nutrition teachers and to compare the competency needs for nutrition teachers and dieticians' competency levels. Job functional areas and a competency list for nutrition teachers were developed based on a review of literature and revised through expert panel reviews. A total of 53 competency statements associated with 11 job functional areas were specified. Questionnaires were distributed to 457 dieticians engaged in school food service and 148 responses were returned (response rate: 32.4%). Excluding incomplete responses, 142 questionnaires were used for data analysis. Approximately half of the respondents were enrolled in an 1-year nutrition teacher certificate program, 25% in a graduate school of nutrition education, and 19% had completed an 1-year nutrition teacher certificate program. The dieticians highly rated requirements of the competencies related to sanitation and employee safety, nutrition counseling, nutrition education, and teaching practices; in contrary, their competency levels for nutrition education, nutrition counseling, and teaching practices were low. Respondents' competency levels were significantly lower than the required competency levels of effective nutrition teachers in all functional areas. A quadratic analysis based on the requirement and self-evaluation of the competencies revealed that priorities of education programs targeting school nutrition teachers or students preparing to be nutrition teachers should be placed on improving competencies related to nutrition education, nutrition counseling, teaching practices, sanitation and employee safety, menu management, and human resource management. These results can be used to develop curriculum materials for basic and continuing professional education for nutrition teachers. It is necessary to review and update competencies regularly to reflect environmental changes in school food service programs.

• Korean Journal of Social Welfare Studies
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• no.36
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• pp.55-80
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• 2008

Research on the welfare state or income inequality has been concerned with variations in inequality between societies or families. These studies tend to view the family as a unit of shared interests where incomes are pooled and distributed equally. This study makes a theoretical and empirical case for why it is important to look at economic dependency within the family in comparative welfare state research. Using the Luxembourg Income Study data this study examined married women's dependency on their husbands' earnings in 16 western industrialized countries. The constructed measure for married women's level of economic dependency followed the procedure of Sørensen & McLanahan(1987), which stated : "her dependency is measured by the extent to which a woman's standard of living(as determined by her share of income) is derived from a transfer from her husband." The finding suggested that married women's economic dependence was lowest in Scandinavian countries. On the contrary, in Southern Europe countries most married women were dependent on husbands' earnings. In Netherlands, Austria, Germany where the share of part-time work among married women was high, married women's economic dependence was also high. This showed the women's labor force participation did not mean that the majority of couples were equal with respect to earnings, nor that a major shift in the sexual division of labour has taken place. This paper analysed the causal relationship between the married women's economic independence and the welfare state by using Ragin(2000)'s Fuzzy-Set Qualitative Comparative Analysis. This analysis considered the various conditions of the welfare state : namely, left power, union mobilization density, women's mobilization, public service sector employment and generous support on the family. The result showed that powerful union, high level of women's mobilization and the generous support on the family were necessary conditions for 'relatively high' level of married women's economic independence.

• Korean Journal of Environment and Ecology
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• v.33 no.1
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• pp.28-51
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• 2019

The purpose of this study was to analyze forest vegetation structure in Marugeum (the ridge line) area between Dakmokryeong and Daetjae in Baekdudaegan through vegetation classification, importance value, species diversity, and CCA using the data that were collected from 245 quadrates through Braun-Blanquet vegetation survey method from May to September in 2017. The results of the forest vegetation classification identified 8 vegetation units with Quercus mongolica community group at the highest level. Q. mongolica community group was classified into the Cornus controversa community, Buxus koreana community, Sasa borealis community, Abies nephrolepis community, and Q. mongolica typical community. C. controversa community was further classified into Quercus dentata group, Filipendula glaberrima group, Larix kaempferi group, and C. controversa typical group. The result of the important value analysis showed that Q. dentata had the highest importance value at 19.1% in vegetation unit 1 while Q. mongolica had the highest importance value at 22.7%, 38.3%, 25.6%, 41.3%, 27.9%, and 41.6% in vegetation unit 2, 4, 5, 6, 7, and 8, respectively, and L. kaempferi had the highest importance value at 27.6% in vegetation unit 3. As such, Q. mongolica species generally represented the communities of Marugeum (the ridge line) area of Dakmokryeong to Daetjae in Baekdudaegan. The results of species diversity showed that vegetation unit 1 and 2 were 3.305 and 3.236, respectively, which were relatively higher than other vegetation units. It was considered that this result was due to the influence of high emergence of present species. The results of the CCA analysis of the correlations between biotic environmental factors and vegetation types showed that vegetation unit 1 was mainly correlated with the megaphanerophyte ratio and vine plant ratio. In the correlations between abiotic environmental factors and vegetation types, vegetation unit 7 was significantly correlated with altitude. From the perspective of ecological management, vegetation unit 5 represented by B. koreana community was inhabited by a variety of plants due to the species composition and location environment due to the geological characteristics that are typical of limestone area. Vegetation unit 7 represented by A. nephrolepis community was typified as subalpine vegetation widely distributed by relict species and endemic species. We concluded that it is necessary to manage these vegetation units with an ecologically differentiated approach.

• The Journal of Engineering Geology
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• v.29 no.2
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• pp.85-97
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• 2019

It can be observed that steep slopes ($65^{\circ}$ to $80^{\circ}$) consist of rock masses were kept stable for a long time. In rock-mass slopes with similar ground condition, steeper slopes than 1 : 0.5 ($63^{\circ}$) may be applied if the discontinuities of rock-mass slope are distributed in a direction favorable to the stability of the slope. In making a decision the angle of the slope, if the preliminary rock mass conditions applicable to steep slope are quantitatively setup, they may be used as guidance in design practice. In this study, the above rock mass was defined as a good continuum rock mass and the quantitative setup criterion range was proposed using RMR, SMR and GSI classifications for the purpose of providing engineering standard for good continuum rock mass conditions. The methods of study are as follows. The stable slope at steep slopes ($65^{\circ}$ to $80^{\circ}$) for each rock type was selected as the study area, and RMR, SMR and GSI were classified to reflect the face mapping results. The results were reviewed by applying the calculated shear strength to the stable analysis of the current state of rock mass slope using the Hoek-Brown failure criterion. It is intended to verify the validity of the preliminary criterion as a rock mass condition that remains stable on a steep slope. Based on the analysis and review by the above research method, it was analyzed that a good continuum rock mass slope can be set to Basic RMR ${\geq}50$ (45 in sedimentary rock), GSI and SMR ${\geq}45$. The safety factor of the LEM is between Fs = 14.08 and 67.50 (average 32.9), and the displacement of the FEM is 0.13 to 0.64 mm (average 0.27 mm). This can be seen as a result of quantitative representation and verification of the stability of a good continuum rock mass slope that has been maintained stable for a long period of time with steep slopes ($65^{\circ}$ to $80^{\circ}$). The setup guideline for a good continuum rock mass slope will be able to establish a more detailed setup standard when the data are accumulated, and it is also a further study project. If stable even on steep slopes of 1 : 0.1 to 0.3, the upper limit of steep slopes is 1 : 0.3 with reference to the overseas design standards and report, thus giving the benefit of ensuring economic and eco-friendlyness. Also, the development of excavation technology and plantation technology and various eco-friendly slope design techniques will help overcome psychological anxiety and rapid weathering and relaxation due to steep slope construction.

• The Journal of Engineering Geology
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• v.33 no.1
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• pp.105-119
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• 2023

Water supply is decreasing due to climate change, and coastal and island regions are highly dependent on groundwater, reducing the amount of available water. For sustainable water supply in coastal and island regions, it is necessary to accurately diagnose the current condition and efficiently distribute and manage water. For a precise analysis of the groundwater flow in the coastal island region, submarine fresh groundwater discharge was calculated for the Seongsan basin in the eastern part of Jeju Island. Two methods were used to estimate the thickness of the fresh groundwater. One method employed vertical interpolation of measured electrical conductivity in a multi depth monitoring well; the other used theoretical Ghyben-Herzberg ratio. The value using the Ghyben-Herzberg ratio makes it impossible to accurately estimate the changing salt-saltwater interface, and the value analyzed by electrical conductivity can represent the current state of the freshwater-saltwater interface. Observed parameter was distributed on a virtual grid. The average of submarine fresh groundwater discharge fluxes for the virtual grid was determined as the watershed's representative flux. The submarine fresh groundwater discharge and flux distribution by year were also calculated at the basin scale. The method using electrical conductivity estimated the submarine fresh groundwater discharge from 2018 to 2020 to be 6.27 × 10⁶ m³/year; the method using the Ghyben-Herzberg ratio estimated a discharge of 10.87 × 10⁶ m³/year. The results presented in this study can be used as basis data for policies that determine sustainable water supply by using precise water budget analysis in coastal and island areas.

• Korean Journal of Environmental Agriculture
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• v.42 no.1
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• pp.52-62
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• 2023

This study focused on determining the specific causes and prevention methods of mass fish deaths occurred in five reservoirs (Gagugi, Neupgokgi, Danggokgi, Sagokji, and Hangokji) in Andong-si. For this purpose, a survey of agricultural land and livestock in the upper part of the reservoirs and analysis of water quality in the reservoir irrespective of whether it rains or not were conducted. We attempted to examine the changes in dissolved oxygen (DO) in the surface and bottom layers of reservoirs and changes in DO depending on the amount of livestock compost and time. Based on the above investigations, treatment plans were established to efficiently control the inflow of contaminated water into reservoirs. The rainfall and farmland areas in the upper part of the reservoir were investigated using Google and aviation data provided by the Ministry of Land, Infrastructure, and Transport. The current status of livestock farms distributed around the reservoirs was also examined because compost from these farms can flow into the reservoir when it rains. Various water quality parameters, such as phosphate phosphorus (PO₄-P) and ammonium nitrogen (NH₃-N), were analyzed and compared for each reservoir during the rainy season. Changes in the DO concentration and electrical conductivity (EC) were also observed at the inlet of the reservoir during raining using an automated instrument. In addition, DO was measured until the concentration reached 0 ppm in 10 min by adding livestock compost at various concentrations (0.05%, 0.1%, 0.3%, and 0.5% by wt.), where the concentration of the livestock compost represents the relative weight of rainwater. The DO concentration in the surface layer of reservoirs was 3.7 to 5.3 ppm, which is sufficient for fish survival. However, the fish could not survive at the bottom layer with DO concentration of 0.0-2.1 ppm. When the livestock compost was 0.3%, DO required 10-19 h to reach 0 ppm. Considering these results, it was confirmed that the DO in the bottom layer of the reservoir could easily change to an anaerobic state within 24 h when the livestock compost in the rainwater exceeds 0.3%. The results show that the direct cause of fish mortality is the inflow of excessive livestock compost into reservoirs during the first rainfall in spring. All the surveyed reservoirs had relatively good topographical features for the inflow of compost generated from livestock farms. This keeps the bottom layer of the reservoir free of oxygen. Therefore, to prevent fish death due to insufficient DO in the reservoir, measures should be undertaken to limit the amount of livestock compost flowing into the reservoir within 0.3%, which has been experimentally determined. As a basic countermeasure, minerals such as limestone, dolomite, and magnesia containing calcium and magnesium should be added to the compost of livestock farms around the reservoir. These minerals have excellent pollutant removal capabilities when sprayed onto the compost. In addition, measures should be taken to prevent fish death according to the characteristics of each reservoir.