• Journal of Digital Convergence
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• v.11 no.7
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• pp.59-66
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• 2013

Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

• Korean Journal of Construction Engineering and Management
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• v.19 no.4
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• pp.43-51
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• 2018

As the inventory of aged apartments is expected to increase explosively, the importance of maintenance to improve the durability of concrete facilities is increasing. Concrete compressive strength is a representative index of durability of concrete facilities, and is an important item in the precision safety diagnosis for facility maintenance. However, existing methods for measuring the concrete compressive strength and determining the maintenance of concrete facilities have limitations such as facility safety problem, high cost problem, and low reliability problem. In this study, we proposed a model that can predict the concrete compressive strength through images by using deep convolution neural network technique. Learning, validation and testing were conducted by applying the concrete compressive strength dataset constructed through the concrete specimen which is produced in the laboratory environment. As a result, it was found that the concrete compressive strength could be learned by using the images, and the validity of the proposed model was confirmed.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.5
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• pp.817-838
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• 2014

Test environment on the company that handles a large amount of data such as telecommunications companies and financial institutions, may not always be the same as the production environment, which is caused by conversion of important columns about information and limitation of storage capacity due to the construction cost. Therefore, SQL performance degradation that occurs when the test and production environments are not the same, which is an important cause of connecting to the unexpected failures of online transactions, and it generates financial loss of business, customer complaints, a decrease in reliability. In studies related SQL performance, it has so far been conducted mainly studies of tuning associated with DBMS Optimizer, and it has not been addressed issues of this sector. Therefore, in this paper, I verify the validity about presentation of the advanced SQL Performance-based IT application change management process, in order to prevent failures of the online transactions associated with poor performance of SQL generated by differences in test and production environments.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.3
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• pp.379-388
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• 2020

As the use of credit cards increases, security threats increase. In particular, despite being vulnerable to related crimes, such as fraudulent use of credit cards and theft of names, there are virtually no security procedures to authenticate the validity of user while paying with the credit card. In order to overcome these limitations of current credit card payments, we add a process of signing payment using a stylus pen with built-in acceleration sensor in the existing transaction method, and classifying and comparing the image of the signature and signature information measured by the sensor through the convolutional neural network. we propose a method to improve security in financial transactions by performing the user authentication process through the possession of the stylus pen and the characteristic values of the signature.

• Land and Housing Review
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• v.2 no.4
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• pp.491-501
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• 2011

This study estimated economic value and benefits of Yongsan National Park, which will be constructed by financial investment of the government and objectively estimated the real value of it by understanding the value of the park from a user's view of the park. For this, the value of Yongsan National Park is divided into using value such as carbon reduction and the function of relieving urban heat island as an environmental material and non-using value based on willingness to pay of the public according to the construction of the park. As a result of the analysis, it was found out that the using value of Yongsan National Park would reach 130 million won up to maximum level of 450 million won per year, and the non-using value was analyzed to be worthy of 2,344 won per capita every month. Besides, economic ripple effect that can be expected in the process of the park construction project was analyzed to be a national policy that creates effect on production inducement of 2.6 trillion won and value added of 809.6 billion won and new jobs for 25,620 persons. Considering the value of Yongsan National Park and the effect of the project based on the result of this study, it was found that it could sufficiently secure the validity of implementing the project compared to the financial investment by the government. Therefore, it must be emphasized that diffusion strategy is necessary for national understanding and for a nation to make it understood its appropriateness widely in respect to the construction of Yongsan National Park for the successful construction of Yongsan National Park and to raise its using value in the future.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.38 no.4
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• pp.22-29
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• 2015

Many enterprises have been adopting management systems good enough for them and operating the schemes to have competitive edge better than their competitor. One of the finest systems that most companies have been selecting is ISO 14001. ISO 14001, environment management system, is widely known as advancing internal efficiency and productivity in the various industries. As a result, the number of companies that have adopted ISO 14001's certification have been increasing continuously year by year since ISO 14000 standard was called in 1994s from ISO 18000 standard that originally used. The purpose of this study is to present that ISO 14001's requirement execution influences on management performance in the small manufacturer. In order to carry out this research, we obtained 96 survey sheets and inspected ten assumptions based on the reliability, validity of the questionnaires. The results of regression analysis are summarized as follows; First, the three factors of ISO 14001 requirement, plan, implementation and operation and management consideration, have an important effect on the operational performance. Second, the three elements of ISO 14001 requirement, environment policy, implementation and operation and management consideration, affect to the financial performance significantly. Based on the results, it is sure that the companies that execute the factors of implementation and operation and management policy have a good performance to achieve operational and financial performance so that it is important to clarify the member's role, authority and follow the procedure by a company's process. Also, the truth shows CEO's continuous will and periodical review of ISO 14001 influence on management performance as well.

• The Journal of Society for e-Business Studies
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• v.23 no.3
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• pp.111-128
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• 2018

Today the paradigm of the financial services industry is shifting to mobile banking, and each financial company provides a variety of mobile banking services. Because of the innovation of mobile banking service, the Internet Only Bank has been launched recently. However, the actual number of users is far less than the number of subscribers. The purpose of this study is to investigate the factors affecting the intention to use of Internet only banking service by applying Task-Technology Fit (TTF) theory. In order to carry out this research, we conducted a survey on the user of the Internet only banking services, tested the measurement validity/reliability analysis and derived structural equation model. The results indicate that there are significant correlations between technology characteristics and task-technology fit and between task-technology fit and continuance intention. The results of this study are expected to provide implications for securing and maintaining the users of Internet banking providers.

• Journal of the Korea Convergence Society
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• v.10 no.10
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• pp.185-195
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• 2019

This study analyzes business performance factors for young startup, one of the solutions to the youth unemployment problem, and explored the effects of individual characteristics, capability, and environmental factors of young entrepreneurs on business performance. The study targets young traders operating in traditional markets and shopping streets nationwide. The 159 sample data were statistically analyzed using SPSS 25.0 and Smart PLS 2.0 for frequency analysis, reliability and validity analysis. The Entrepreneur's individual characteristics such as challenge spirit, start-up capability, and market characteristics affect absorptive capacity and interorganizational network. And absorptive capacity and interorganizational network affect financial and non-financial business performance. As a result, it was found that young traders need to reinforce their individual characteristics, start-up capability, and interorganizational networks in order to improve business performance. This study is intended to provide theoretical and practical implications.

• The Journal of Korean Academy of Prosthodontics
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• v.60 no.4
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• pp.442-452
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• 2022

Implant-assisted removable partial denture (IAPRD) can be considered as a simple and cost-effective treatment approach for an edentulous patient with anatomical or financial limitations. Recently, it was reported that the application of IARPD with implant supported fixed prostheses covered by the National Health Insurance Service (NHIS) were increasing. This case report describes the treatment of maxillary fully edentulous patient with anterior four-implant-supported fixed prosthesis and distal extension IARPD. This treatment approach may be advantageous over maxillary implant overdentures in some circumstances. The patient was satisfied with improved function and esthetics in the anterior area and financial benefit from the NHIS. Further long-term clinical studies are needed to establish clinical validity of the treatment approach described in this case report.

• Journal of the Society of Disaster Information
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• v.17 no.1
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• pp.81-96
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• 2021

Purpose: Based on the preceding studies in supply chain management, factors were analyzed to verify the effect of risk assessment and risk management factors of the business continuity management system (BCMS) on management performance. The purpose of this study is to establish a systematic risk management plan by deriving the risk factors of BCMS and evaluating unpredictable risks, and at the same time, contributing to a company's competitive advantage without interruption of work. Method: The structural relationship between risk assessment, risk management and management performance of BCMS was derived. To this end, a questionnaire survey was conducted of 124 managers and managers in Korean companies. Frequency analysis, validity analysis, reliability analysis, correlation analysis, and simple regression analysis were performed. Result: First, risk assessment had a positive (+) effect on risk management. Second, risk management had a positive (+) effect on management performance. Finally, risk assessment had a positive (+) effect on management performance. Conclusion: BCMS's risk assessment and risk management capabilities should be managed through financial performance, and risk management activities should be managed through non-financial performance.