• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Korean Journal of Agricultural Science
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• v.8 no.2
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• pp.203-211
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• 1981

Mechanization of rice transplanting operation is very important project not only to solve the labor shortage problem at the so-called labor demand peak seasons of the rice transplanting, but also to reduce the production cost of rice by reducing the labor requirements. For these reasons this study was carried out to find the basic data for encourage the project of mechanization of rice transplanting. 381 sample farms were surveyed with questionaries and interviewed with a considerable number of relative personels about the operation, selecting and ownership trend of the rice transplanter. Collected data was analized by computer of Chungnam National University computer center applied to frequencies, cross- tabulation, $x^2$-test. The analized results of this survey are summarized as follows; 1. About 76.09% of the farmers interviewed was individual ownership of rice transplanter but about 52.27% of the farmers who wanted to purchase it in 2 or 3 years supported the cooperative ownership and utilization. This fact suggested that cooperative system of village level should be thoroghly studied. 2. The 93.33% of respondents gave the answer that the yield of rice was not affected by the planting methods between machine and manual. 3. The farmers who had a rice transplanter owned 4- row type rice transplanter with mat type seedling but the 25% of the farmers wanted to purchase it in 2 or 3 years wanted to own a 4 row type rice transplanter with band type seedling. Therefore the introduction of the 4-row type rice transplanter with band type seedling to rural area should be considered again. 4. The percent of farmers who wanted the cooperative system of village level was 49.57-57.83% of the farmers who had it already and wanted to own it in near future. It was strengthened by this fact that seedling nursely work was technically supported by the governmental level.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.115-134
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• 1991

The role of pension plans in the macroeconomy has been a subject of much interest for some years. It has come to be recognized that pension plans may alter basic macroeconomic behavior patterns. The net effects on both savings and labor supply are thus matters for speculation. The aim of the present paper is to provide quantitative results which may be helpful in attaching orders of magnitude to some of the possible effects. We are not concerned with the providing empirical evidence relating to actual behavior, but rather with deriving the macroeconomic implications for a alternative possibilities. The pension plan interacts with the economy and the population in a number of ways. Demographic variables may thus affect both the economic burden of a national pension plan and the ability of the economy to sustain the burden. The tax transfer process associated with the pension plan may have implications for national patterns of saving and consumption. The existence of a pension plan may have implications also for the size of the labor force, inasmuch as labor force participation rates may be affected. Changes in technology and the associated changes in average productivity levels bear directly on the size of the national income, and hence on the pension contribution base. The vehicle for the analysis is a hypothetical but broadly realistic simulation model of an economic- demographic system into which is inserted a national pension plan. All income, expenditure, and related aggregates are in real terms. The economy is basically neoclassical; full employment is assumed, output is generated by a Cobb-Douglas production process, and factors receive their marginal products. The model was designed for use in computer simulation experiments. The simulation results suggest a number of general conclusions. These may be summarized as follows; - The introduction of a national pension plan (funded system) tends to increase the rate of economic growth until cost exceeds revenue. - A scheme with full wage indexing is more expensive than one in which pensions are merely price indexed. - The rate of technical progress is not a critical element in determining the economic burden of the pension scheme. - Raising the rate of benefits affects its economic burden, and raising the age of eligibility may decrease the burden substantially. - The level of fertility is an element in determining the long-run burden. A sustained low fertility rate increases the proportion of the aged in total population and increases the burden of the pension plan. High fertility has inverse effects.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.1
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• pp.189-206
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• 2012

It is urgently requested to innovate the management process of business-service areas in all industry such as financial business, services and manufacturing because of recent business trend - de-manufacturing trend and the weight increment of service in all industries. Many enterprises introduce various management - innovation methodologies in order to meet the rapidly changing business environment. Especially in Korea, it is a vogue to introduce the innovation methodology of the advanced company's. According to this style, the six sigma has been introduced over 10 years since late 1990's and it has become a synonym of innovation indeed. But the result of six sigma introduction has not reached to the level of expectation in its beginning. And the "Lean" have been introduced in Korea in the situation of global financial crisis, economic slump and the pursuit of developing country such as China. Many Korea companies pay attention to the "Lean" innovation activity because the TPS(Toyota Production System) is the matrix of Lean and is the motive power of Toyota growth. In this study, it was analyzed for the evolution course, distinctive features and effects of Lean management and was examined for the difference of Lean management between manufacturing industry and business-service areas. From this results, the characteristics of Lean management in business-service was analyzed. After survey of innovation agent in Korea company, the Lean model of business-service Industry was developed and applied. This study will be worthy to show the right direction to the enterprises which are to apply lean methodologies, or the enterprises which examine lean management for competitive advantages or the peoples who research the same topics.

• Korean Security Journal
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• no.36
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• pp.349-386
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• 2013

This research analyzes and evaluates The Korean Security Industry Law(TKSIL) putting the regulation of the present government about the private security industry. It nowadays becomes the important axis of the police services offered in the aspect of 'the national life safety' in connection with 'the materialization of society which is safe from the crime'. TKSIL is one of the national administration strategies which Park Gun-hye government aims on supervision policy. After seeking out the core values of the private security industrial policy which sets up in order to approach the national life safety which Park Gun-hye government aims, we make some assessments of this revised security industry law systematically. Particularly all keynote of policy about the private security of the police tried to be confirmed and the desirable direction of policy tries to be presented as to the security industry law application and real operation. In the site of organized civil complaint, the revised security industry law was revised as the direction which intensifies the administrative regulation as to the partial regulation such as it established the reason of the introduction of the arrangement license system. And grounds for disqualification of security instructor and guard, and rules of punishment is intensified order to intercept previously illegal and violent act of the security company etc. However it has the feature that it accomplishes 'the law principle(principle of statute)' the substantial portion through the effort of them changing a lot the content for the form of the law when being the clauses of the fundamental human rights limit, although it has been prescribed in "the security industry law enforcement ordinance" or "the security industry law enforced regulation". The security industry law revised this time brought from the change of the sharp policy through the revision of 17 clauses or new establishment. It can divide into 4 categorizes. (1) strictness of punishment in the site of organized civil complaint (2) Intensification of throwing out for the violation person in the private security business market time-limitedly (3) Intensification of the legal guide supervision power of police (4) upstream of the capital, name tag attachment under compulsion and the limit about other equipment use etc. Essentially "the security industry law" cannot help regulating the national interference of the private security and regulation with this content. However as to this interference and regulation, the limit has to be possible within reasonable range. As the history proved, excessive regulation by the country is not only due to bring the distortion of the security system of nation but also provoke national social cost. It can't be disregards ever that it premises the harmony which appropriate as well as reasonable in the socio-economic dimension for drawing the best combination that all things which get the compulsory education, it limits the person providing the private security service to the corporation, or it limits to the certificate of qualification holder are the ultimate for 'the safety of the national life'.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.1-23
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• 2014

Market forecasting aims to estimate the sales volume of a product or service that is sold to consumers for a specific selling period. From the perspective of the enterprise, accurate market forecasting assists in determining the timing of new product introduction, product design, and establishing production plans and marketing strategies that enable a more efficient decision-making process. Moreover, accurate market forecasting enables governments to efficiently establish a national budget organization. This study aims to generate a market growth curve for ICT (information and communication technology) goods using past time series data; categorize products showing similar growth patterns; understand markets in the industry; and forecast the future outlook of such products. This study suggests the useful and meaningful process (or methodology) to identify the market growth pattern with quantitative growth model and data mining algorithm. The study employs the following methodology. At the first stage, past time series data are collected based on the target products or services of categorized industry. The data, such as the volume of sales and domestic consumption for a specific product or service, are collected from the relevant government ministry, the National Statistical Office, and other relevant government organizations. For collected data that may not be analyzed due to the lack of past data and the alteration of code names, data pre-processing work should be performed. At the second stage of this process, an optimal model for market forecasting should be selected. This model can be varied on the basis of the characteristics of each categorized industry. As this study is focused on the ICT industry, which has more frequent new technology appearances resulting in changes of the market structure, Logistic model, Gompertz model, and Bass model are selected. A hybrid model that combines different models can also be considered. The hybrid model considered for use in this study analyzes the size of the market potential through the Logistic and Gompertz models, and then the figures are used for the Bass model. The third stage of this process is to evaluate which model most accurately explains the data. In order to do this, the parameter should be estimated on the basis of the collected past time series data to generate the models' predictive value and calculate the root-mean squared error (RMSE). The model that shows the lowest average RMSE value for every product type is considered as the best model. At the fourth stage of this process, based on the estimated parameter value generated by the best model, a market growth pattern map is constructed with self-organizing map algorithm. A self-organizing map is learning with market pattern parameters for all products or services as input data, and the products or services are organized into an $N{\times}N$ map. The number of clusters increase from 2 to M, depending on the characteristics of the nodes on the map. The clusters are divided into zones, and the clusters with the ability to provide the most meaningful explanation are selected. Based on the final selection of clusters, the boundaries between the nodes are selected and, ultimately, the market growth pattern map is completed. The last step is to determine the final characteristics of the clusters as well as the market growth curve. The average of the market growth pattern parameters in the clusters is taken to be a representative figure. Using this figure, a growth curve is drawn for each cluster, and their characteristics are analyzed. Also, taking into consideration the product types in each cluster, their characteristics can be qualitatively generated. We expect that the process and system that this paper suggests can be used as a tool for forecasting demand in the ICT and other industries.

• Clinics in Shoulder and Elbow
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• v.10 no.1
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• pp.92-98
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• 2007

Introduction: The treatment of proximal humeral fracture is traditionally determined by Neer's classification system. The severely displaced three-part or four-part fracture is an indication for primary hemiarthroplasty. The current authors report the clinical results of 10 patients who received hemiarthroplasty for proximal comminuted fractures. The minimum follow-up period was 12 months. Materials and Methods: The current authors studied 10 patients who, between July 1999 and March 2005, each received hemiarthroplasty for a proximal humeral fracture of one shoulder. According to Neer's classification system, 5 of the patients had three-part fractures, and 5 of the patients had 4-part fractures. The mean interval between trauma and hemiarthroplasty was 6.1 days. The mean age of the 6 female and 4 male patients was 67.4 years(range: 56 to 76). Shoulder function was evaluated using the Constant score, the Simple Shoulder Test, and the modified UCLA score. Results: The mean Constant score was 51.4(range: 34 to 60). The mean modified SST score was 7.8 out of 12 tasks. Excluding the one patient who had also sustained an axillary artery rupture and a brachial plexus injury after the initial trauma, the mean Constant score for the remaining 9 patients was 53.5(range: 44 to 60), and the mean SST score was 7.2 tasks. The modified UCLA score averages for pain, function, and active forward flexion and strength were, respectively, 8.2($6{\sim}10$), 6.6($2{\sim}8$), and 6.9($4{\sim}8$). The total UCLA score was an average of 21.7($12{\sim}26$). Patients' the modified UCLA ratings were as follows: Excellent: 3, Good: 6, and Poor: 1. The patient with the poor outcome was the one who had also sustained the neurovascular injury. Patient's subjective satisfaction rating were as follows: Excellent: 2, Good: 7, and Poor: 1. Conclusion: Based on short term follow-up results, this study indicates that hemiarthroplasty is the treatment of choice for proximal humeral fractures on which it would be difficult to perform open reduction and internal fixation. Hemiarthroplasty is a useful treatment modality to prevent shoulder stiffness and to allow daily living tasks in elderly patients. However, restoration of muscle power and range of joint motion were not recovered satisfactorily.

• The Journal of Korean Society for Radiation Therapy
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• v.25 no.1
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• pp.33-40
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• 2013

Purpose: The purpose of this study was to evaluate the possibility to optimize the gated treatment delivery time and maintenance of stable respiratory by the introduction of breath with the assistance of auditory-visual-tactile sense. Materials and Methods: The experimenter's respiration were measured by ANZAI 4D system. We obtained natural breathing signal, monitor-induced breathing signal, monitor & ventilator-induced breathing signal, and breath-hold signal using real time monitor during 10 minutes beam-on-time. In order to check the stability of respiratory signals distributed in each group were compared with means, standard deviation, variation value, beam_time of the respiratory signal. Results: The stability of each respiratory was measured in consideration of deviation change studied in each respiratory time lapse. As a result of an analysis of respiratory signal, all experimenters has showed that breathing signal used both Real time monitor and Ventilator was the most stable and shortest time. Conclusion: In this study, it was evaluated that respiratory gated radiation therapy with auditory-visual-tactual sense and without auditory-visual-tactual sense feedback. The study showed that respiratory gated radiation therapy delivery time could significantly be improved by the application of video feedback when this is combined with audio-tactual sense assistance. This delivery technique did prove its feasibility to limit the tumor motion during treatment delivery for all patients to a defined value while maintaining the accuracy and proved the applicability of the technique in a conventional clinical schedule.

• Proceedings of the Korean DIstribution Association Conference
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• 2002.05a
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• pp.31-59
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• 2002

Recently there are many changes of logistics environment Such as integrated logistics information system, the rapid growth of the domestic and international small package express service and third party logistics with Electronic Commerce. At this time it is very important to deliver to customers the goods sold through EC speedy, accurately and safely. That is to say, the role of small package express service is very important at EC times. The bottlenecks of small package express service in the circumstances of EC are the weakness of EC operating company and small package express service provider the shortage of distribution centre and cargo terminal, the shortage of skilled man with related small package express service etc. So, I suggested that for activation of EC it is necessary to strengthen the strategic alliances, introduce GPS and use the third party logistics positively in the side of small package express service provider. And it is necessary to prepare for the settlements of traffic problems, support the introduction of integrated logistics service, logistics information system, deregulate restriction such as weight limit of vehicles in the side of the government. And to government support throughout extending nation's SOC, deregulation, support to small package express service terminal, permit to stopping & parking in downtown, abolishing a no passing zone, permit to being employed foreigner. Also this service involves ensuring that the product will arrive when wanted, and in an undamaged condition.

• Tuberculosis and Respiratory Diseases
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• v.65 no.3
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• pp.198-206
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• 2008

Background: Tracheobronchial suctioning using the closed suctioning system has physiological benefits for critically ill patients. Despite these benefits, there are concerns about increased colonization of tracheobronchial tree by pathogenic organisms. The cost is another hinder to the introduction of closed suction system. The aim of this study was to evaluate the incidence of colonization and ventilator associated pneumonia and the cost-effectiveness of closed suction compared with open suction. Methods: During separated one month period, patients admitted MICU were cared by multiple-use, open suction, single-use, open suction and multiple-use, closed suction method, consecutively. Costs, colonization of tracheobronchial tree by MRSA and the incidence of ventilator-associated pneumonia (VAP) were analyzed. Results: One-hundred and six patients were enrolled. Twenty patients were treated with multiple-use, open suction, while 42 and 44 patients were cared with single-use, open catheter and multiple-use, closed catheter, respectively. Colonization by MRSA and the incidence of VAP were not different among three ways of suctioning. The overall costs per patient per day for suctioning were $10.58 for multiple-use, open suction, $28.27 for single-use, open suction and $23.76 for multiple-use, closed suction. Conclusion: Multiple-use, closed suctioning, when suction catheters were changed every 48 hrs, has the similar incidence of colonization of MRSA and occurrence of VAP and is a cost-efficient way of endotracheal suction.