• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.390-399
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• 2013

The purpose of this study is to examine the impact of enterprise R&D investment on inter-industry technology spillover in Korea under the new Normal Era. In order to do this, we tested the effect of production inducement, backward and forward linkage effects, and the effect of technology spillover such as technology intensity effects and technology diffusion effects based on an input-output framework. The results show that the high index industries of the production inducement effect were professional, scientific and technical activities, manufacture of metal products, and general machinery. Some manufacturers of other non-metallic mineral products and transport equipment sectors appeared to have the strong effect of forward and backward linkages that were almost equivalent to high-tech manufacturing industries. In particular, the industries of professional, scientific and technical activities appeared to have the strong effect of both forward and backward linkages. Therefore, we need to drive a strong policy support to higher enterprise R&D investment in the those particular industries not only to increase global competitiveness, but also to widen up the technology spillover effect on other industries.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of the Korea Convergence Society
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• v.12 no.8
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• pp.229-243
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• 2021

As systematic information protection and management is recognized as an organization's core value, organizations are pursuing a shift from an individual-centered information management method to an organization-oriented information management method. The Enterprise content management system(ECMS) is a solution that supports document security and information sharing by insiders and is being introduced by many organizations due to recent technological developments. The purpose of this study is to present a method of improving performance through continuous use of the ECMS from the user's point of view and also suggest a method to improve the intention of continuous use through the expansion of the technology acceptance model. This study surveyed the employees of organizations that adopted the ECMS and verified the research hypothesis derived from previous studies through structural equation modeling. As a result of the analysis, usefulness, and ease of use affected on the intention of continuous use of the ECMS, and the knowledge sharing culture and the ECMS quality factors affected the technology acceptance model factors. The results of this study have academic and practical significance in terms of suggesting a plan to increase the usability of the ECMS from the user's point of view.

• Korean Journal of Organic Agriculture
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• v.28 no.3
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• pp.367-386
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• 2020

The significance of this study was to analyze the quality value of organic livestock pork for the first time based on the results of managing and testing the cycling organic farming of black pork and vegetables within farm for two years. The results of analysis could be summarized as follows. First, the pork of experimental group with crop-livestock cycling farming showed the excellent quality and high consumer preference compared to the control group of general pork or pork from non-crop-livestock cycling organic farming. In the content ratio of Omega-3 as a representative essential fatty acid, it was 1.46 that was about 2.8 times more than general pork (0.52). In case of Omega-6, it had about 2.5 times more than general pork. Especially, the U/S ratio value which was the content ratio of Unsaturated Fatty Acid (UFA, U) of Saturated Fatty Acid (SFA, S), was largely shown in pork (2.93) from cycling organic farming. Second, it would be necessary to maintain the economies of scope shown in crop-livestock cycling organic farming, and the high quality value of livestock products. For this, there should be a value chain model that could realize the economies of scope and economies of scale at the same time based on scaling and diversification through cooperative organization between farmers. Through this, it would be possible to establish a cycling model called 'community cooperative agriculture' by forming local internal markets through cooperation of production-processing and integration of distribution-sale-consumption. For the managerial activation of this cooperative organization, the government should promote/support the small crop-livestock cycling organic farming cooperative organization in local unit. For securing the reliability of crop-livestock cycling organic agricultural products and crop-livestock cycling organic livestock products, it would be necessary to review the introduction of Participatory Guarantee System (PGS).

• Journal of the Korean Society for Advanced Composite Structures
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• v.5 no.2
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• pp.21-26
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• 2014

This paper introduces general concepts of jointless bridges and field construction case of semi-integral bridge with psc girder integrating end-diaphragm. The expansion joints need to satisfy thermal and safety conditions of bridges. General bridges with joints have some problems, which are frequently replacement cycle time from mechanical damage or unstable movement, maintenance cost and more. To solve these problems, Integral Abutment Bridges(IAB) have been applied overseas in the 1930s. In Korea, first IAB was constructed in the early 2000s and precast IAB systems was invented and applied lately. Kyungshin overpass bridge in Incheon is the Semi-IAB constructed, the span length is 2@35=70m and the width is 13.9m. The original plan was to use general joint bridge but design field changed with expectations for advanced economic estimation and maintenance. This changed method of B.I.B bridge construction provided not only workability, construction cost but also safety improvement at the same time.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.51 no.3
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• pp.441-447
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• 2015

As a series of research plan, this study is to provide basic data necessary for the development of fishing industry which will contribute in establishing sound fishing culture in Jeju island through systematic management of fishing, protection of fishery resources and establishment of safety measures for fishermen in accordance with 'Fishing Management and Support Act'. To attain the proposed objective, this study conducted literature review and surveys on restriction standards of harmful substances generated from fishing equipment and baits, examined the current status of fishing management in popular fishing sites of other cities, and then reviewed and analyzed the fishing management and fishing-restriction zones in Jeju island. The survey on the opinions on the restriction criteria of fishing methods, tools and period, including the acceptable standards for harmful substances showed that general fishermen preferred 'alleviating the measure (44.8%)' to 'aggravating the measure (23.0%)'. Meanwhile, maritime police showed dominant opinion toward 'aggravating the restriction (52.2%)' over 'alleviating the measure (4.3%)'. Furthermore, fishing-related enterprise is favored 'aggravating the restriction (32.6%)' over 'alleviating the measure (27.9%)'. In the survey on the tolerance of fishing baits including criterion for content of certain substance in different types of bait, it showed 57.5% of general fishermen preferred alleviating restriction criteria while 20.7% of them favored tougher restriction. Whereas, 33.3% of maritime police group insisted such fishing baits should be more restricted while 16.7% answered it should be alleviated. 35.9% of fishing-related enterprise was in favor of alleviation while 14.3% preferred aggravation. Upon investigation on the status of fishing management in other cities and towns, it turned out that most of them had safety and convenience facilities, installed warning and guide signs in fishing sites, and set no fishing zones. The review of fishing management and restricted area showed that 10 sites required access restriction and 2 of 10 sites were considered to be partially restricted for weather and season. 82 fishing sites were regarded as unnecessary to be restricted and installation of safety facility and guide signs is necessary for the safety of fishermen.

• Korean Business Review
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• v.19 no.1
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• pp.115-136
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• 2006

Most countries that use a Value Added Tax(VAT) have exception for special cases with small enterprises who lack the ability to adapt in tax laws. VAT has been the most important tax. The simplified taxation system under VAT was introduced for small business taxpayers to perform tax liability easily and for government and taxpayers to get administrative efficiency by using a simple procedure. The present thesis suggests the conversion of simplified taxation system into general taxation as its improvement plan. That is, to abolish simplified taxation system, to convert it into general taxation and to apply the same tax base. The principle of fair taxation is not only important to realize tax justice, but also the principle of administrative efficiency important to increase the level of convenience for small enterprise taxpayers and efficiency for tax authorities.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.111-124
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• 1983

The basic model of decision problem the enterprise is conforonted with includes the following 3 elements ; 1) Elements that can not be controlled by the decision maker : In the thesis elements are named environmental variables, and varied itself according to the change of environmental condition. 2) Elements that can be controlled by the decision maker ; These elements are called decision elements in the thesis and variable according to the event. 3) object of decision making : The degree of achievement to the object is identified by taking various criteria- The index indicating the degree of achievement to the object whatever criterion is applied is called object function in the thesis. It's the fanetion of environmental variable, decision variable and object function. The relation between them brings forth the relation formula that characterize the each problem. The basic types of decision making model use in the thesis are as following ; 1) The problem of decision making under conditions of certainty. 2) The problem of decision making under conditions of risk. 3) The problem of decision making under conditions of uncertainty. 4) The problem of decision making under competitive condition. in general case that the Profit of two decision makers varies, what we regard the decision that make the sum of profit of two men maximum as the best choice for two men has a reasonability in certain case. When the sum of profit two men is zero, by taking toe promise that ail of them art according to the min-max criteria and by extending the object of choice to the mixed strategy. We certify the existance of equilibrium solution and admit them as the best solution of competitive model in general.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.3
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• pp.631-637
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• 2014

Recently, SNS is widely used for various purposes such as fast decision making or effective business process in educational institutions or enterprise as well as general services for social networking. Unfortunately, all of existing general SNS platforms do not provide user groups with workspaces for sharing information in a hierarchical way, nor support the functionality of workspace backup for migrations. In this paper, we present a collaborative workspace environment named ElggSpace which extends the Elgg SNS platform with the C3ware collaborative middleware. With the help of C3ware, ElggSpace systematically supports collaborative workspaces that enable user groups to share massive resource in cloud storages. In addition, ElggSpace allows high-level access controls for resources management and the functionality of resource backup, supporting effective collaboration.

• Journal of the Korean Society of Marine Environment & Safety
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• v.20 no.6
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• pp.721-729
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• 2014

The purpose of this article is to examine maritime accident and corporate criminal liability in comparison with cases and laws in UK and US. In Anglo-American law, a corporation can be convicted of and sentenced for a criminal offence. However, some theoretical difficulties lie in fixing a corporation with the appropriate mens rea. The Corporate Manslaughter and Corporate Homicide Act 2007 in England is to solve those difficulties and punish a corporation like a natural person. Comparing to Anglo-American law, a corporation is difficult to be punished in Korean law because it is a well recognized theory that only natural person is capable of committing a crime. However, safety in society and workplace is earning great concern in Korea, and emphasis is put on responsibilities of corporations. This article discusses the need for legislation on corporate manslaughter act in Korea with regard to the sinking of the MV Sewol.