Park, Kyong-Jin;Lee, Bong-Woo;Lee, Guen-Cull;Nam, Ki-Hun
Journal of the Korean Society of Industry Convergence
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v.22
no.2
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pp.163-171
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2019
Recently, rural housing in urban areas has been increasing due to the improvement of income level. With the increase of the construction of the power house, the installation of the heating system using the harmonious fuel for the purpose of heating and the beauty of the room is increasing rapidly. In addition to the increasing use of firewood heating equipment, the incidence of fire is also increasing. Analysis of the National Fire Data System of the Fire Department The result of the analysis of the National Fire Data System Many parts of the fire are incinerated by the accumulation of tar due to the incompleteness of periodic cleaning inside the cylinder. The distance between the fire extinguisher and the combustible materials such as ceiling, Resulting in fire. In addition, it was found that much of the fire of the firewood heating system in the time zone occurs during the sleeping and resting time and there is not enough time for the residents to cope. This, in turn, causes serious harm to the lives and property of the users of the pyrotechnic heating system. Therefore, in this study, domestic and foreign standards and laws related to fuel oil heating facilities were analyzed and 12 cases of fire accidents were analyzed. Through the revision of the fire prevention and firefighting facilities installation and maintenance law, the installation standards of the alarm and fire extinguishing facilities were presented.
Jang, Dong Gyu;Kim, Jong Hyo;Lee, Soo Min;Roh, Soo Gyun
Journal of Korean Ophthalmic Optics Society
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v.13
no.3
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pp.1-6
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2008
Purpose: Plastic optical monomer materials having ultra high refractive index have an income of the whole quantity from advanced nations to domestic companies which are related to plastic optical lens. It is necessary to develop novel plastic optical lens materials in order to overcome a FTA provision and revitalize a stagnating optical lens industry in the interior optical lens industries. The new plastic optical lens materials against the substitution effect of income should be gradually demanded. This work will be synthesized novel super high refractive monomer resin materials of urethane lens series and studied the properties of optical lens using it. Methods: ETS-4 (2-(2-mercaptoethylthio)-3-{2-[3-mercapto-2-(2-mercaptoethylthio)propyl thio]ethylthio}propane -1-thiol), which is optical lens monomer resin having super high refractive index, was synthesized and identified its structure and property by elemental analysis, EI-MS, TGA, FT-IR spectroscopy, $^1H$ and $^{13}C$ NMR spectroscopies. After mixing evenly from mixed monomer resin and diisocyanate series, it was casting in glass mold. After thermal curing, the obtained optical lenses were measured and compared with the refractive index and Abbe number for studies of their optical properties. Results: We have synthesized the novel ultra high refractive index monomer resin, ETS-4, and have identified its structure and property by elemental analysis, EI-MS, TGA, FT-IR spectroscopy, $^1H$ and $^{13}C$ NMR spectroscopies. The existence of three isomers for EST-4 was identified by $^{13}C$ NMR spectroscopy. The refractive index ($N_d$ at $25^{\circ}C$) of monomer resin in liquid state obtained from the Abbe refractometer was 1.647. The refractive indexes of raw plastic optical lenses prepared from the mixed ETS-4 monomer and diisocyanate series were in the range of 1.656~1.680. Conclusions: Novel super high refractive index plastic optical lens monomer was synthesized and analysed, the optical lenses prepared using it were colorless transparency and excellent properties. It is of utility for the industrialization.
With the advent of the OTT platform, the world has become an era in which the same media content is shared and reacted in real time by being grouped into one culture. This study attempts a producer study of web novel writers, who are producers of the web novel market that is expanding into webtoons, dramas, and movies with IP (intellectual property rights) of the original story at a time when Korean K-content such as "Squid Game" and "Weird Lawyer Woo Young-woo" leads the global market. In this study, web novel writers were viewed as producers of commercial media content, not just 'Novelist', and their identities and characteristics of the labor process were examined. Web novel writers began writing web novels as a side job or two jobs, and cited the fact that they can make profits alone without barriers to entry and without incurring capital or facility costs. Although there is no barrier to entry, most writers experience severe failure in their first work, which is attributed to the misunderstanding that the word "writer" is someone who writes what they want in any genre. Web novels are different, so writers go through the process of realizing that in order to succeed by writing web novels, they must be thoroughly in the audience's shoes and write them according to the trends and codes they want. Web novel writers expressed their identity as "story sellers," "story producers," "people who can produce IP alone," and "people who satisfy fantasies that cannot be achieved in reality," and in common, there was a strong sense of being a person who provides stories and makes profits or sales. Regarding the burden of writing a huge amount of web novels, the writer with a high income expressed a generous position that "the income is higher than the effort," but ordinary writers complained of difficulties in the hard work, saying, "It seems like I am working hard on writing that I have to write constantly.
This study was conducted to investigate the relationship between the socio-demographic factors and the Korean consumers’ palatability evaluation and to collect the sensory information for development of prediction palatability model of Hanwoo beef. Ten cuts〔Abjin (short plate), Bosup (top sirloin), Cheggt (striploin), Dngsim (loin), Guri (chuck tender), Hongduke (eye of round), Moksim (chuck roll), Sulgit (bottom round), Udoon (top round), Yangi (brisket)〕 were separated from 10 Hanwoo bulls beef(~24 months old) and prepared with the same manner for 3 different cooking methods such as boiling, grilling and roasting. The cooked beef samples were served to 650 consumers recruited from Seoul, Joongbu, Honam and Youngnam locations and evaluated tenderness, juiciness, flavor and overall acceptability. The living location, age, gender, occupation, eating habit and cut were significantly related with the sensory properties when bull beef were cooked as boiled cooking(p<0.05). In grill cooking, only occupation, income and cut had the significant effect on the overall acceptability of Hanwoo bull beef(p<0.01). When bull beef were cooked as Korean traditional roast cooking, consumer’s sensory properties were significantly different by the living location, age, occupation, income, eating habit of consumers and cut(p<0.05). Also, results from the principal component analysis showed that palatability scores of Korean consumers were decided with different contribution scores of tenderness, juiciness, flavor and overall acceptability of cut depending on cooking methods. In conclusion, Korean consumers’ palatability for Hanwoo bull beef were related with the socio-demographic factors and the sensory results were different by cut and cooking methods.
Journal of the Economic Geographical Society of Korea
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v.19
no.3
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pp.512-534
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2016
This paper is to see what appears to be an economic crisis as urban crisis, to explore its emerging process and its major distinctive figures in the context of S. Korea, and to consider alternatives to overcome such an urban crisis. For this purpose, it first tries to show that the capitalist economic development (i.e. capital accumulation) has been stimulated and driven largely by extending investments into built environments. Then it analyzes how crises of overaccumulation, coupled with other crises such as the IMF crisis in 1997 and the financial crisis in 2008 which have been brought about by serious impacts of foreign financial capitals working on the global level, have led to accumulating of huge surplus reserves within both big companies and the central government on the one hand, increasing tremendously debts of households as well as government and private companies on the other. In particular, the debt crisis seems to be accelerated by fictitious capital generated through government's financial strategies to promote both supplies and demands in housing and property markets. There seem several ways of overcoming the urban crisis spiraled around accumulating surplus capital and increasing financial debt; raising real income, moderating investments into built environment, and increasing inputs into the fields of technology and well-being. In order to open up these ways, it is concluded, recent urban movements in terms of the right to the city are required not only to make the government and capital to do so, but also to realize interest of urban people who have produced such surplus but who are suffering from the debt crisis.
This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.
The interest about 4th Industrial Revolution was impressively increased from newspapers, iindustry, government and academic sectors. Especially AI what could be felt by the skin of many peoples, already overpassed the ability of the human's even in creative areas. Namely, now many people start fo feel that the effect of the revolution is just infront of themselves. There were several issues in this trend, the ability of deep learning by machine, the identity of the human, the change of job environment and the concern about the social change etc. Recently many studies have been made about the 4th industrial revolution in many fields like as AI(artificial intelligence), CRISPR, big data and driverless car etc. As many positive effects and pessimistic effects are existed at the same time and many preventing actions are being suggested recently, these opinions will be compared and analyzed and better solutions will be found eventually. Several educational, political, scientific, social and ethical effects and solutions were studied and suggested in this study. Clear implication from the study is that the world we will live from now on is changing faster than ever in the social, industrial, political and educational environment. If it will reform the social systems according to those changes, a society (nation or government) will grasp the chance of its development or take-off, otherwise, it will consume the resources ineffectively and lose the competition as a whole society. But the method of that reform is not that apparent in many aspects as the revolution is progressing currently and its definition should be made whether in industrial or scientific aspect. The person or nation who will define it will have the advantage of leading the future of that business or society.
The court handed down meaningful rulings related to medical sectors in 2013. This paper presents the ruling that the care workers could be the performance assistants of the care-giving service although the duties of care worker are not included in the liability stipulated in the medical contract signed with the hospital for reason of clear distinction of duties between care workers and nurses within the hospital in connection with the contract which was entered into between the hospital and patients. In relation to negligence and causal relationship, the court recognized medical negligence associated with the failure to detect the brain tumor due to the negligent interpretation of MRI findings while rejecting the causal relationship with consequential cerebral hemorrhage. The court also recognized negligence based on the observation on the grounds of inadequate medical records in a case involving the hypoxic brain damage caused during the cosmetic surgery. In terms of the scope of compensation for damages, this paper presents the ruling that the compensation should be estimated based on causal relationship only in case the breach of the 'obligation of explanation' is recognized, however rejecting the reparation for de factor property damages in the form of compensation, and the ruling that the lawsuit could be instituted in case that the damages exceeded the agreed scope despite the agreement that the hospital would not be held responsible for any aftereffects of surgery from the standpoint of lawsuit, along with the ruling that recognized the daily net income by reflecting the unique circumstances faced by individual students of Korean National Police University and artists of Western painting. Many rulings were handed down with respect to medical certificate, prescription, etc., in 2013. This paper introduced the ruling which mentioned the scope of medical certificate, the ruling that related to whether the diagnosis over the phone at the issuance of prescription could constitute the direct diagnosis of patient, along with the ruling that required the medical certificate to be generated in the name of doctor who diagnosed the patients, and the ruling which proclaimed that it would constitute the breach of Medical Act if the prescription was issued to the patients who were not diagnosed. Moreover, this paper also introduced the ruling that related to whether the National Health Insurance Service could make claim to the hospitals for the reimbursement of the health insurance money paid to pharmacies based on the prescription in the event that the hospitals provided prescription of drugs to outpatients in violation of the laws and regulations.
The purpose of this study was to investigate older people's planning for estate distribution by examining the factors associated with their will-holding status. This study used data from the 1994 Assets and Health Dynamics among the Oldest Old (AHEAD) Survey, Wave One. The objectives of this study were (a) to establish profiles of older people who have a written will and to compare their financial portfolios across will-holding status; (b) to identify factors that influence the decision to make a will, and (c) to draw implications for family economists, financial educators, planners, and policy makers. The results suggested that a household's financial resources (i.e., liquid and illiquid assets, housing equity, and household income) positively influence the probability of having a will. Older people who resided in a community property state and who were in poor health were less likely to be will-holders than their counterparts, holding financial resources and other variables constant. Demographic characteristics such as age, education, and race, and behavioral characteristic also were significant determinants of the likelihood of having a will. Volunteer participation and charitable contribution, which are proxies for altruism, increased the likelihood of having a will. The probability of having a will also was higher among those who had life insurance and had gwen inter-vivos gifts of more than $\$5,000$ to their children or grandchildren in the past 10 years. On the other hand, the likelihood of having a will declined with increasing number of biological children. From the findings, implications for financial planners and educators were suggested along with directions for future research.
The purpose of this paper is to analyze the efficiency change and determinants of the korean non-life insurance companies. we use DEA (Data Envelopment Analysis) model to measure company efficiency change and use GLS, Tobit model, FIixed effect model, Random effect model, GMM to measure efficiency determinants. we utilize ten non-life insurance companies in korea and the panel data for five from 2001 to 2005. The empirical results show the following findings. First, technical efficiency shows that approximately 15.5% of inefficiency exists on the non-life insurance companies and it reveals that the cause for technical inefficiency is due to scale inefficiency. Second, Dea Window results show that the stable dissimilarity by standard deviation, LDP of CCR. Third, the results of efficiency determinants show that increase efficiency is depend on the premium income and real estates.
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