• 기술경영경제학회:학술대회논문집
• /
• 기술경영경제학회 1996년도 제10회 동계학술발표회 논문집
• /
• pp.63-76
• /
• 1996

This study investigates the factors determining accounting method for R & D costs (capitalize vs. expense) in Korea. Using agency theory and other economic factors, probit and regression models have been developed to distinguish between firms choosing different accounting alternatives for R&D costs. The results are consistent to debt contract, R&D burden and regulation hypotheses both in probit and regression analysis. The size variable has opposite sign in univariate t-test and probit analysis but the signs are mixed and insignificant in regression which may be due to the differences of political environment between Korea and the US. Generally, the results are consistent to those of previous research. The results support the hypothesis that firms with higher leverage and larger burden of R&D costs are more likely to capitalize R&D costs. Partially, larger and regulated firms are more likely to expense R & D costs.

• 한국정보처리학회:학술대회논문집
• /
• 한국정보처리학회 2016년도 춘계학술발표대회
• /
• pp.464-465
• /
• 2016

This paper analyzes the capabilities of multi-agent system (MAS) technology for the optimal multi-microgrids (MMGs) operation in grid-connected mode. In this system, communication among microgrids (MGs) is realized by developing a modified contract net protocol (MCNP) based on agent communication language (ACL) messages. Moreover, a two-stage mathematical model is proposed based on mixed integer linear programming (MILP) for local optimization in each MG, and global optimization in energy management system.

• 한국국방경영분석학회지
• /
• 제31권2호
• /
• pp.1-12
• /
• 2005

Defense firms' excess profitability by shifting common overhead costs from non-defense sector to defense sector in the award of cost reimbursement type of defense contracts is a widespread conclusion in prior researches. In this paper, we reviewed cost-shifting incentives in defense-contracting firms and extended the analysis of McGowan and Vendrzyk(2002) by applying modified model to Korea Defense Contracts. We formulated six hypotheses to test the relation of cost-shifting and excess profitability regarding market openness, auditing system, ranking in defense contracts, and firm types(sole defense contractors, sole non-defense contractors, and defense and non-defense mixed contractors). But, we could not find any evidence that defense firms shifted costs from non-defense sector to defense sector for the period 1997-2002. The results suggest that the excess profitability of Korea defense firms may not be from the cost-shifting but from other reasons.

• 대한영양사협회학술지
• /
• 제21권2호
• /
• pp.140-153
• /
• 2015

Considering the importance of institutional foodservice in modern dietary life and its influence on the environment, sustainable development in institutional foodservice industry carries great significance. The current study was conducted to investigate dietitians' perceptions of sustainable business-and-industry foodservice and their intentions to perform sustainable practices by applying a mixed methodology. For the quantitative study, an online survey was conducted on 362 dietitians who had worked at a contact foodservice company for more than 1 year. The survey was performed from December 15th, 2011 to January 30th, 2012, and 202 responses were used for the analysis. For the qualitative a study, a focus group interview was conducted during May, 2012 with representative employees of the company. According to the results, dietitians seemed to be unfamiliar with the terms "sustainability" or "sustainable development," whereas they understood related contents and practices. Dietitians' awareness and perceived need in terms of sustainable business-and-industry foodservice were not significantly different across general characteristics. Dietitians seemed to be highly aware of the impacts of business-and-industry foodservice on economy, whereas they appeared to lack understanding of its impacts on society and environment. Cost increase and levy on work in daily operations were considered as main obstacles hampering dietitians' intentions to perform sustainable practices. A total of 88.1% of responding dietitians expected that the meal price at a sustainable business-and-industry foodservice should be higher than the supposed standard price of 4,000 won, with an average reaching 5,270 won. Findings from this study could be used as baseline information for vitalizing sustainable business-and-industry foodservice in Korea.

• 보건행정학회지
• /
• 제29권2호
• /
• pp.184-194
• /
• 2019

Background: The extent of coverage rate of the public health insurance is still insufficient to meet healthcare needs. Private health insurance (PHI) plays a role to supplement coverage level of national health insurance in Korea. It is expected that reduce unmet need healthcare. This study was aimed to identify relationship between PHI type and the unmet healthcare need and its associated factors. Methods: Data were obtained from the 2014 Korea Health Panel Survey using nationally representative sample was analyzed. Respondents were 8,667 who were adults over 20 years covered by PHI but have not changed their contract. According to the enrollment form, PHI was classified into three types: fixed-benefit, indemnity, and mixed-type. To identify factors associated with unmet needs, multiple logistic regression conducted using the Andersen model factors, which are predisposing factors, enabling factors, and need factors. Results: Our analysis found that subjects who had PHI with mixed-type were less likely to experience unmet health care needs compared than those who did not have it (odds ratio, 0.80; 95% confidence interval, 0.66-0.98). As a result of analyzing what affected their unmet healthcare needs, the significant factors associated with unmet medical need were gender, marital status, residence in a metropolitan area, low household income, economic activity participation, self-employed insured, physically disabled, low subjective health status, and health-risk factors such as current smoking and drinking. Conclusion: The results of this study suggest that having PHI may reduce experience of unmet healthcare needs. Findings unmet healthcare needs factors according to various subjects may be useful in consideration of setting policies for improving accessibility to healthcare in Korea.

• 한국중재학회지:중재연구
• /
• 제28권2호
• /
• pp.91-110
• /
• 2018

Consumers repeatedly make small sum purchases through business-to-consumer contracts, usually without incident. Consumer areas have been increasing; therefore, consumer disputes have been occurring frequently as well. In international consumer transactions, it is not easy to solve consumer disputes by applying the laws of different countries. Resolving disputes by using the consumer arbitration system can be a measure to protect consumers. In the U.S., a class arbitration is being operated as a mixed dispute resolution system of class action and arbitration. Consumer Arbitration has long been a controversial issue in the U.S. It is therefore a lesson for us to examine related cases. A recent U.S. Supreme Court decision, DIRECTV v. Imburgia, was looked into and after a summary of the facts, issues, and opinions and opposing opinions that had a tight controversy, a close analysis was done. The analysis through this judgment is as follows: first, the contraction of consumer protection; second, the expansion of the Federal Arbitration Act scope; third, the class arbitration's restriction; and fourth, the submission of the arbitration fairness act.

• 한국터널지하공간학회 논문집
• /
• 제13권1호
• /
• pp.19-32
• /
• 2011

터널 공사 중 많은 문제를 야기시킬 수 있는 불확실한 지반상태 및 터널 공법에 따른 여러 리스크를 최소화 할 수 있도록 전반적인 위험도 평가를 터널 설계 시 반드시 수행하여야 한다. 본 연구에서는 도심지 및 하저터널 구간의 터널공법으로 NATM 또는 쉴드 TBM 적용시 공법별 발생할 수 있는 리스크에 대하여 분석하였다. 우선 연구대상 지역의 주요 리스크 항목을 선정한 후 공법적용시 발생 가능한 리스크와 그 영향을 검토하고, 각각의 리스크 발생가능성과 터널공사에 미치는 위험도에 따라 정량적으로 등급화 하였다. 이러한 리스크 분석을 통하여 주요 위험도 영향을 고려한 공사비 및 공기분석을 수행하고 터널공법별 비교위험도를 평가하였다. 본 연구결과를 바탕으로 복합지반으로 구성된 도심지 대단면 터널에 대해 리스크 발생을 최소화 할 수 있는 안전하고 경제적인 터널공법을 선정하였다. 단, 본 연구는 국한된 지층 및 특별조건에서의 비교위험도를 평가한 결과임을 밝혀둔다.

• 해양환경안전학회지
• /
• 제26권1호
• /
• pp.47-56
• /
• 2020

본 연구는 국내외 수중레저활동 관련 법률을 분석하여 국내 수중레저법에 대한 개선방안을 다음과 같이 제안한다. 첫째, 수중레저활동자는 '수중레저사업자로부터 계약을 통해 수중레저활동 서비스를 제공받으며 수중레저활동을 하는 사람'으로 개정되어야 한다. 둘째, 수중레저활동구역을 설치하는 주체는 '수중레저사업자 및 수중레저활동자 등'으로 확대되어야 한다. 셋째, 레저 테크니컬 다이빙은 나이트록스 또는 혼합 가스 등을 사용하므로 가스 종류가 명확히 기재된 스티커 또는 밴드를 부착하도록 규제가 추가되어야 한다. 넷째, 다이빙 필수 장비에 수면표시부표(SMB)를 추가하고 공기통에 대한 일상 관리 및 정비방법에 대한 규제조항이 추가되어야 한다. 다섯째, 수중레저활동자의 다이빙 보험가입을 적극 권유하도록 제도화 할 필요가 있다. 이외에도 수중레저활동자의 안전을 확보하기 위해 수중레저사업자의 응급절차와 다이빙 가이드라인을 구체적으로 명시할 필요가 있다.

• 제어로봇시스템학회:학술대회논문집
• /
• 제어로봇시스템학회 2005년도 ICCAS
• /
• pp.1938-1943
• /
• 2005

Network human-robot interface is an important research topic. In home application, users access the robotic system directly via voice, gestures or through the network. Users explore a system by using the services provided by this system and to some extend users are enable to participate in a service as partners. A service may be provided by a robot, a group of robots or robots and other network connected systems (distributed sensors, information systems, etc). All these services are done in the network environment, where uncertainty such as the unstable network connection, the availability of the partners in a service, exists. Moreover, these services are controlled by several users, accessing at different time by different methods. Our research aimed at solving this problem to provide a high available level, flexible coordination system. In this paper, a multi-agent framework is proposed. This framework is validated by using our new concept of slave agents, a responsive multi-agent environment, a virtual directory facilitator (VDF), and a task allocation system using contract net protocol. Our system uses a mixed model between distributed and centralized model. It uses a centralized agent management system (AMS) to control the overall system. However, the partners and users may be distributed agents connected to the center through agent communication or centralized at the AMS container using the slave agents to represent the physical agents. The system is able to determine the task allocation for a group of robot working as a team to provide a service. A number of experiments have been conducted successfully in our lab environment using Issac robot, a PDA for user agent and a wireless network system, operated under our multi agent framework control. The experiments show that this framework works well and provides some advantages to existing systems.

• 무역상무연구
• /
• 제75권
• /
• pp.29-48
• /
• 2017

This study describes the retention of title under UCC. UCC ${\S}$ 2-401 prescribes that any retention or reservation by the seller of the title (property) in goods shipped or delivered to the buyer is limited in effect to a reservation of a security interest. It means that the retention of title generates a security interest in the same way like a charge. To be effective, a security interest must be attached or perfected. Once attachment occurs, a security interest is enforceable against the buyer. Once a security interest is perfected, a security interest is enforceable against third parties. Under UCC, a simple retention of title clause is valid as long as it is incorporated into the contract of sale. If the seller acquires a perfected security interest, he as a secured party can enjoy a priority against other creditors. But if a security interest is not perfected but PMSI is afforded, the seller has a special priority. Secondly, under UCC ${\S}$ 9-335 and 9-336, if a security interest under an enlarged retention of title clause is perfected, the seller as the secured party has a valid security interest in the product or mass into which his goods have been mixed or commingled. But in terms of assession of goods, as the seller has a security interest only in his goods, if the seller wants to enlarge his security interest in the whole, a security agreement should cover its intention. Thirdly, under UCC ${\S}$ 9-315, a security interest in proceeds of subsale of goods supplied by the seller is a perfected security interest if the security interest in the original collateral was perfected. But if the proceeds are cash proceeds, it should be identifiable from other funds of the buyer.