• Journal of Distribution Science
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• v.9 no.1
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• pp.17-27
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• 2011

As the world becomes more globalized, business competition becomes fiercer, while consumers' needs for less expensive quality products are on the increase. Business operations make an effort to secure a competitive edge in costs and services, and the logistics industry, that is, the industry operating the storing and transporting of goods, once thought to be an expense, begins to be considered as the third cash cow, a source of new income. Logistics centers are central to storage, loading and unloading of deliveries, packaging operations, and dispensing goods' information. As hubs for various deliveries, they also serve as a core infrastructure to smoothly coordinate manufacturing and selling, using varied information and operation systems. Logistics centers are increasingly on the rise as centers of business supply activities, growing beyond their previous role of primarily storing goods. They are no longer just facilities; they have become logistics strongholds that encompass various features from demand forecast to the regulation of supply, manufacturing, and sales by realizing SCM, taking into account marketability and the operation of service and products. However, despite these changes in logistics operations, some centers have been unable to shed their past roles as warehouses. For the continuous development of logistics centers, various measures would be needed, including a revision of current supporting policies, formulating effective management plans, and establishing systematic standards for founding, managing, and controlling logistics centers. To this end, the research explored previous studies on the use and effectiveness of logistics centers. From a theoretical perspective, an evaluation of the overall introduction, purposes, and transitions in the use of logistics centers found issues to ponder and suggested measures to promote and further advance logistics centers. First, a fact-finding survey to establish demand forecast and standardization is needed. As logistics newspapers predicted that after 2012 supply would exceed demand, causing rents to fall, the business environment for logistics centers has faltered. However, since there is a shortage of fact-finding surveys regarding actual demand for domestic logistic centers, it is hard to predict what the future holds for this industry. Accordingly, the first priority should be to get to the essence of the current market situation by conducting accurate domestic and international fact-finding surveys. Based on those, management and evaluation indicators should be developed to build the foundation for the consistent advancement of logistics centers. Second, many policies for logistics centers should be revised or developed. Above all, a guideline for fair trade between a shipper and a commercial logistics center should be enacted. Since there are no standards for fair trade between them, rampant unfair trades according to market practices have brought chaos to market orders, and now the logistics industry is confronting its own difficulties. Therefore, unfair trade cases that currently plague logistics centers should be gathered by the industry and fair trade guidelines should be established and implemented. In addition, restrictive employment regulations for foreign workers should be eased, and logistics centers should be charged industry rates for the use of electricity. Third, various measures should be taken to improve the management environment. First, we need to find out how to activate value-added logistics. Because the traditional purpose of logistics centers was storage and loading/unloading of goods, their profitability had a limit, and the need arose to find a new angle to create a value added service. Logistic centers have been perceived as support for a company's storage, manufacturing, and sales needs, not as creators of profits. The center's role in the company's economics has been lowering costs. However, as the logistics' management environment spiraled, along with its storage purpose, developing a new feature of profit creation should be a desirable goal, and to achieve that, value added logistics should be promoted. Logistics centers can also be improved through cost estimation. In the meantime, they have achieved some strides in facility development but have still fallen behind in others, particularly in management functioning. Lax management has been rampant because the industry has not developed a concept of cost estimation. The centers have since made an effort toward unification, standardization, and informatization while realizing cost reductions by establishing systems for effective management, but it has been hard to produce profits. Thus, there is an urgent need to estimate costs by determining a basic cost range for each division of work at logistics centers. This undertaking can be the first step to improving the ineffective aspects of how they operate. Ongoing research and constant efforts have been made to improve the level of effectiveness in the manufacturing industry, but studies on resource management in logistics centers are hardly enough. Thus, a plan to calculate the optimal level of resources necessary to operate a logistics center should be developed and implemented in management behavior, for example, by standardizing the hours of operation. If logistics centers, shippers, related trade groups, academic figures, and other experts could launch a committee to work with the government and maintain an ongoing relationship, the constraint and cooperation among members would help lead to coherent development plans for logistics centers. If the government continues its efforts to provide financial support, nurture professional workers, and maintain safety management, we can anticipate the continuous advancement of logistics centers.

• Industry Promotion Research
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• v.5 no.3
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• pp.11-22
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• 2020

Recently, developed countries have been suffering from a weakening sense of community due to low birthrate, aging population, rapid population movement, rapid urbanization, and industrialization. As a result, participation in local autonomy of residents in advanced countries such as the U.S. and Japan is forming community organizations at the regional level. The purpose of this study is to study the legal system of American and Japanese village enterprises. We would also like to analyze the legal system of village enterprises in the United States and Japan and examine the examples of the legal system of village enterprises in the United States and Japan. Specifically, the first is to consider the concept, background, and type of village enterprise based on prior research. Second, review the institutional characteristics of American and Japanese village enterprises. Third, I would like to analyze the cases of legal systems for village businesses such as Seattle City in the U.S. and Setaga Baseball in Tokyo, Japan. Fourth, suggest implications according to the results of the study. The results of the study suggested the following. First, the village development project should be set up and subdivided into dedicated administrative organizations. This should establish a segmented administrative organization system to support village development by establishing branch offices to support administrative services tailored to each region. Second, the village-building project should secure independent financial resources. In other words, there is an excuse to seek ways to continuously secure independent funds without relying on the administration financially for the village development project. Third, village-building should be carried out in phases. The government should support the activities of residents and promote continuous projects through phased project implementation. Fourth, a foundation must be laid for the universities and specialized high schools in the community to operate programs for regional innovation, such as social innovation.

• Journal of Digital Convergence
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• v.12 no.6
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• pp.385-396
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• 2014

The purpose of this study was to examine the recognition of citizens in Busan on the doctor-designation system, the awareness of medical consumers with experience of using this system and their satisfaction in an effort to seek ways of improving this system. The subjects in this study were the selected citizens in Busan who were at the age of 20 and up. As a result, it's found that the largest group of the respondents was female, in their 20s, received college or higher education, students and in the service industry, and that the most common monthly mean income was between two and 2.99 million won. 27.7 percent were aware of the doctor-designation system, and 23.7 percent became cognizant of the system through others who had used it. The rate of knowing the rules of the doctor-designation system (the right answer) stood at 66.3 percent. They got to know about the system through mass media(31.9%), and used it since it offered highly specialized treatment(57.5%). The respondents who had used it intended to reuse it(76.3%), and the reason was that they were provided with high-class medical services (35.2%). The respondents who had used this system got a mean of 2.96 in satisfaction level, which was not high in general. They mentioned more publicity efforts(91.2%), offering information in a conspicuous place (96.7%) and cutting doctor-designation treatment fee as a means of improving this system. As for how to ensure the operating efficiency of the system, sustained publicity seem to be necessary to raise awareness of the system among patients, and it's required to take measures to relieve patients of financial burden caused by medical bills.

• Industry Promotion Research
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• v.5 no.1
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• pp.137-147
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• 2020

Social co-operatives, which are working positively to realize the economic and social purpose of being carried out directly through products and services producing the public interest, are steadily expanding under the public interest mission of social co-operatives. It has important theoretical and practical significance to study the model of social co-operatives tailored to the local situation in Korea based on international experience. This study looks at the international status of social co-operatives, international cases, and puts forward problems and suggestions centering on cases of advanced countries. It sought to find a solution to what society required only by solving the problems necessary for sustainable economic growth. In order to achieve the objectives of this study, the social cooperatives of advanced countries, such as Italy, Canada, and France, were organized, compared and analyzed. The study found that the implications of co-operatives in Italy, France and Canada are as follows. First, it is needed to adhere to the principles of co-operatives in pending issues such as social problems and employment and jobs in the community. Second, it is necessary to establish a supportive financial system for the cooperative's initial stability and sustainability. Third, the ecosystem of co-operatives should be formed to support and foster legal systems and network organizations.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Management & Information Systems Review
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• v.34 no.2
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• pp.151-169
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• 2015

Social enterprises that are solving pressing global issues and providing services such as micro-finance, affordable housing, appropriate technology and education for the 'bottom of the pyramid' as well as cultural and community-related businesses that improve the 'quality of life' within a society are the target of impact investments. Among them, a capital financing is one of the most important factor in founding and fostering of social enterprise. However, the capital market for social enterprises in South Korea are not yet sufficiently developed. The Britain and U.S.A. attempted to solve the social problem by the introduction of the social innovation credit model, for example, social impact bonds(SIB), Big Society Capital, DBLIF, and ACCION International, which are considered as an innovative new financing instrument for social program. Instruments are being attempted for the first time in Britain and America. This study have two purposes. The first purpose is abstracting the institutional mechanism for introduction of impact investment such as SIB and DBLIF case in Britain and U.S.A.. Second, analyzing type and mix of policy instrument on impact investment from the perspective of policy instrument.

• Korean Journal of Construction Engineering and Management
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• v.11 no.3
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• pp.134-144
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• 2010

In China, the enhancement of water services has become the most crucial issue confronted with the rapid urbanization and industrialization process. A huge financial gap to meet the demand for water infrastructure and need for adopting advanced operation technology precipitated the rapid growth of PPP over the last 10 years. Diverse schemes of PPP such as TOT, Divestiture, and Management Contract and Lease have been practiced. Local governments and private investors/operator have adjusted their objectives and strategies to avoid potential pitfalls behind BOT projects in China. However, current academic research outcomes do not properly reflect important issues of BOT projects or related case studies in China. This limitation has brought in the lack of assessment of important risks and success factors required for the improvement of the body of risk management. In this regard, this study uses the market analysis method to identify major schemes of PPP water projects and conducts case studies on five PPP projects to identify key risk and success factors in association with each different scheme. It is expected that the risk and success factors identified from the cases will be used as reference to Korean companies which plan to enter the Chinese water market.

• Journal of Software Engineering Society
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• v.29 no.2
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• pp.7-12
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• 2020

A project to establish an information system with a project cost of more than 500 million won at a local public firm is subject to the Information System Audit (hereinafter referred to as IS Audit), and the IS Auditor shall conduct audit according to the audit criteria. Recently, as blockchain technology has been applied to various fields such as manufacturing, healthcare, distribution, and public sectors beyond the financial industry, the development of systems that apply blockchain technology is increasing. The use of Hyperledger Fabric, a private blockchain, is on the rise to utilize blockchain technology in public firms and private firms. However, the newly emerging blockchain-based system is not sufficient to carry out auditing with existing audit check items, so it has no choice but to make and use audit items individually. Therefore, a need for verified audit items for systems that base on blockchain technology has emerged. In this study, we customized the Delphi process to derive audit items suitable for the system development project using the blockchain technology, and verified the completeness and accuracy of the audit items derived through a survey by the IS Auditor. This research will be of direct help to the IS Auditor, and it is expected that operators and organizers who provide services through the blockchain-based system will also contribute to improving the quality of the system.

• Journal of Korean Public Health Nursing
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• v.2 no.2
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• pp.62-80
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• 1988

The main purpose of this study was to find out the actual status of safety and heal th education activities in the manufacturing industries through survey of 136 plants in Seoul City and Gyunggi- Province Area which employ nurses being charged in the safety and health care services to the employees. A questionaire was mailed to the employees on the Mar. 2, 1987. Total 634 responds from 87 industries were collected by Apr. 20, 1987. Among the total, 618 responds from 80 industries were included in the analysis. The major findings obtainded from this study are summarized as follows; 1. Safety and health education activities in each industry: 1) The $67.6\%$ of safety directors surveyed were performing the education to the employees. And in case of medical directors, it was $18.8\%$ of them. 2) Periodically, annual safety' and health education programs were being drawn up in the $65.0\%$ of the industries (52 companies). And the $60.6\%$ of the planners were safety directors of safety staffs in charge. 3) It was only $27.5\%$ of the companies surveyed in which the safety and health education were performed more than an hour every month. In the $22.5\%$ of the companies, neither safety programs nor health education activities were performed. 4) In the $47.5\%$ of them, safety and health educations were performed in cooperation with related agencies such as health center. 2. The rate of employees participated in safety and health educations; 1) The received rates by subjects of the educations when labors were newly employed to their companies were as follows; education regarding danger and profer handling method of machinery and appliances: $64.2\%$, education regarding noxiousness and handling method of raw materials: $42.2\%$, etc. 2) The $63.6\%$ of the labors received educations on safety and health when they changed their work places. 3) The $74.8\%$ of the labors received specific safety and health educations. 4) The general safety and health educations were received by the $47.2\%$ of management and clerical personnel and $50.0\%$ of labors pre and post physical examination. 3. The main reasons of inactive performance of the educations were as follows; lack of knowledge and inexperience of the occupational safety and health staffs, lack of cooperations between themselves and low need of workers for safety and health education, etc. 4. The preferable subjects of educations for workers; (1) pre and post education of physical examination, (2) education regarding the prevention of accidents. (3) general health care, sex education and family planning, etc. As a result of this study, we can conclude that the safety and health education work in industries as the subject of this study is on the incipient stage. Appropriate measures are to be taken for the activation of safety and health education work such as; continuous public relations, financial and technical supports of the government, training of professional/occupational safety and health staffs, efforts of workers to receive the education and collaborations of the employers.

• Cartoon and Animation Studies
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• s.36
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• pp.121-145
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• 2014

Operating under the principle of user-benefit maximization and democratic user-control, cooperatives are being spot-lighted as a business model satisfying the various social, financial needs. In Korea, the Law of Cooperative was enacted as of December 2012, which has enabled the establishment of cooperatives in variety of industry fields. This study is to discuss the expected effect and validity of marketing cooperative as a solution for insufficient sales revenue in international distribution of Korean animation. The interviews with Korean animation studios found out the key problems of overseas distribution, which are; 1) lack of marketing expertise and weak organization, 2) lack of ancillary rights exploitation due to the deals based upon all rights package with the broadcasters who are not interested in ancillary business, 3) lack of localized marketing support in each territory. The solution for these problems takes large and long-term marketing investment and it is far beyond the capabilities of small Korean animation studios. Marketing cooperative can provide services not available otherwise such as in-depth market research which will help the improvement of international marketing expertise. Also. as the cooperative carries enough volume of animation catalogue, it can increase negotiation power satisfying the various needs of buyers. Also, it can provide the precise marketing support for each territory by integrating every process of value chain, from TV broadcasting, merchandising, and digital media platform. Above all, a clear benefit of marketing cooperative is that, because of its user-benefit and user-control principle, the principal-agent problem can be minimized while it maximizes the profit for member studios.