• Journal of the Society of Disaster Information
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• v.18 no.1
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• pp.182-193
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• 2022

Purpose: By measuring and evaluating the risk of biodiesel through non-volatile residue (NVR) and flash point and explosion limit measurement at a specific temperature according to ASTM test standards, the risk of chemical fire causative substances is identified and a universal evaluation method By derivation and securing the risk-related data of the material, it can be used for the identification and analysis of the cause of the fire, and it can be applied to the risk assessment of other chemical substances Method: In order to measure the risk of biodiesel, it was measured using the non-volatile residue(NVR) measurement method, which measures how much flammable liquid is generated at a specific temperature. Heating was tested by applying KS M 5000: 2009 Test Method 4111. In addition, the flash point was measured using the method specified in ASTM E659-782005, and the energy supply method was measured using the constant temperature method. In addition, the explosion limit measurement was conducted in accordance with ASTM E 681-04 「Standard test method for concentration limits of flammability of chemicals(Vapors and gases)」 test standard. Result: As a result of checking the amount of combustible liquid by the non-volatile residue (NVR)measurement method, the non-volatile residue(NVR) of general diesel when left at 105±2℃ for 3 hours was about 30% (70% of volatile matter) and about 4% of biodiesel. In addition, similar results were obtained for the non-volatile residue(NVR)heating temperature of 150±2℃, 3 hours and 200±2℃ for 1 hour, and white smoke was generated at 200℃ or higher. In addition, similar values were obtained as a result of experimentally checking the explosion (combustion) limits of general diesel, general diesel containing 20% biodiesel, and 100% biodiesel. Therefore, it was confirmed that the flammability risk did not significantly affect the explosion risk. Conclusion: The results of this study suggested the risk judgment criteria for mixtures through experimental research on flammable mixtures for the purpose of securing the effectiveness, reliability, and reproducibility of the details of the criteria for determining dangerous substances in the existing Dangerous Materials Safety Management Act. It will be possible to provide reference data for the judgment criteria for flammable liquids that are regulated in the field. In addition, if the know-how for each test method is accumulated through this study, it is expected that it will be used as basic data in the research on risk assessment of dangerous substances and as a basis for research on the determination of dangerous substances.

• Journal of the Korean Society of Radiology
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• v.16 no.4
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• pp.373-379
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• 2022

The radiation source used for non-destructive testing have permeability and cause a scattered radiation through collisions of surrounding materials, which causes changes in the surrounding spatial dose. Therefore, this study attempted to evaluate and analyze the distribution of spatial dose by source in the working environment during the non-destructive test using monte carlo simulation. In this study, Using FLUKA, a simulation code, simulates ⁶⁰Co, ¹⁹²Ir, and ⁷⁵Se source used in non-destructive testing, The reliability of the source term was secured by comparing the calculated dose rate with the data of the Health and Physics Association. After that, a non-destructive test in the radiation safety facility(RT-room) was designed to evaluate the spatial dose according to the distance from the source. As a result of the spatial dose evaluation, ⁷⁵Se source showed the lowest dose distribution in the frontal position and ⁶⁰Co source showed a dose rate of about 15 times higher than that of ⁷⁵Se and about 2 times higher than that of ¹⁹²Ir. In addition, the spatial dose according to the distance tends to decrease according to the distance inverse square law as the distance from the source increases. Exceptionally, ⁶⁰Co, ¹⁹²Ir, and ⁷⁵Se sources confirmed a slight increase within 2 m of position. Based on the results of this study, it is believed that it will be used as supplementary data for safety management of workers in radiation safety facilities during non-destructive testing using radioactive isotopes.

• Journal of International Area Studies (JIAS)
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• v.14 no.2
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• pp.499-524
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• 2010

The purpose of this study is to based on review of theoretical and empirical studies to assess the independence of central banks - the former Socialist republics, including the Russian Federation and Czech, Poland. In addition, the work is expected to clarify whether a link exists between independence and the most important economic indicators such as inflation, economic activity, the budget deficit. And The subject of this study are the formal and actual independence of national banks, as well as limiting factors: political and economic. Background investigation of the problem of independence of central banks from the fact that, according to many economists, it is essential to the successful development of a market economy. The effectiveness of any country's economy due to currency volatility, low inflation, high reliability of the banking system, etc. As far as the independence of monetary regulation contributes to these goals - one of the most actively debated issues in the world of economic theory and practice for a long time. The issue of central bank independence is extremely important for Russia, Czech, Poland. In the near future to the central bank has important tasks, among which are the transition to inflation targeting in the rejection of significant intervention in the foreign exchange market, as well as improving the sustainability of the national banking system. Transparency and independence of the Bank of Russia, Czech Republic, Poland, in my view, should be an important factor in achieving these goals. The countries of Czech Republic, Poland have already made a number of steps to bring the status of their banks to the European standards. Many other developing countries are also in the process of reforming their central banks and the improving conditions of their functioning. However, despite the fact that as a model for reform used by the central banks of countries with developed market economies, central banks in developing countries are still yet deprived of the legal, economic and political independence. A different situation exists in transition space. Because of significant differences in the views of the authorities in transition republics at the necessary level of independence of central banks and the exchange rate and monetary policy reform of monetary management in these countries led to different results.

• Journal of Korean Society of Disaster and Security
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• v.16 no.2
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• pp.15-32
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• 2023

There are some difficulties such as safety problem and need of manpower in measuring discharge by submerging the instruments because of many floating debris and very fast flow in the river during the flood season. As an alternative, microwave water surface current meters have been increasingly used these days, which are easy to measure the discharge in the field without contacting the water surface directly. But it is also hard to apply the method in the sudden and rapidly changing field conditions. Therefore, the estimation of the discharge using the surface velocity in flood conditions requires a theoretical and economical approach. In this study, the measurements from microwave water surface current meter and rating curve were collected and then analyzed by the discharge estimation method using the surface velocity. Generally, the measured and converted discharge are analyzed to be similar in all methods at a hydraulic radius of 3 m or over or a mean velocity of 2 ㎧ or more. Besides, the study computed the discharge by the index velocity method and the velocity profile method with the maximum surface velocity in the section where the maximum velocity occurs at the high water level range of the rating curve among the target locations. As a result, the mean relative error with the converted discharge was within 10%. That is, in flood season, the discharge estimation method using one maximum surface velocity measurement, index velocity method, and velocity profile method can be applied to develop high-level extrapolation, therefore, it is judged that the reliability for the range of extrapolation estimation could be improved. Therefore, the discharge estimation method using the surface velocity is expected to become a fast and efficient discharge measurement method during the flood season.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.1
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• pp.251-265
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• 2022

According to the 2019 statistics of the National Statistical Office, the population of old people over 65 is 7.69 million which consists of 14.9% of total population in Korea, and the world's fastest compressed-aging is being processed. Employees engaged in financial business as representative high-wage workers tend to choose voluntary retirement regardless of their business types, and rarely get a new job or establish their own business successfully. This study analyzes the effects of retirement expectations, social supports, and entrepreneurial intention for employees engaged in financial business, and the differences by individual characteristics on the preparation for their old age. The subjects include 280 people working at Seoul metropolitan and Daegu area. The data were analyzed with the SPSS Win Ver. 18.0 for frequency analysis, reliability analysis, factor analysis, regression analysis, etc. and the results of the study are as follows. First, the result of analyzing the effect of retirement expectations of employees engaged in financial business on the preparation for old age shows that the retirement expectations of the people who consider retirement is a new start meaningfully affect the financial and physical preparations for old age. Second, it is shown that family relations for employees engaged in financial business meaningfully affect the financial preparation, and family relations and friendship relations meaningfully affect the emotional and social preparations, despite social supports do not relevantly affect the financial preparation for old age. Third, it is also shown that the entrepreneurial intention of employees engaged in financial business does not relevantly affect the financial and physical preparations, but meaningfully affects the emotional and social preparations for old age. Fourth, the result of analyzing the effect of the individual characteristics of employees engaged in financial business on the preparation for their old age shows that age, marital status, and job grade do not relevantly affect, but the experience of entrepreneurship education more affects the preparation for old age than no-experience.

• Journal of the East Asian Society of Dietary Life
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• v.21 no.6
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• pp.934-947
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• 2011

The purpose of this study is to analyze products for good taste and convenience, which become an engine to constantly create customers. In addition, this study is aimed at investigating the relationship between the selective attributes of Home Meal Replacement, the perceived utilitarian value, and the repurchase intention, and drawing new suggestions on the Home Meal Replacement market from a new marketing perspective. Based on a total of 215 samples, this study reviewed the reliability and fitness of the research model and verified a total of 5 hypothesized using the Amos program. The result of study modeling was GFI=0.905, AGFI=0.849, NFI=0.889, CFI=0.945, and RMR=0.0.092 at the level of $x^2$=230.22 (df=126, p<0.001). First, the food quality (${\beta}$=0.221), convenience (${\beta}$=0.334), packing (${\beta}$=0.278), and employee service (${\beta}$=0.204) of home meal replacement consideration attributes had a positive (+) influence on perceived utilitarian value. Second, perceived utilitarian value (${\beta}$=0.584) had a positive (+) influence on repurchase intention. The factors to differentiate one company from other competitors in terms of the utilitarian value are the quality of food, convenience, wrapping, and services by employees. This study has illustrated the need to focus on the development of a premium menu to compete with other companies and to continue to research and develop nutritious foods that are easy to cook. Moreover, the key factors to have a distinct and constant competitive edge over other companies are the alleviation of consumer anxiety over wrapping container materials, the development of more designs, and the accumulation of service know-how. Therefore, it is necessary for a company to strongly develop the key factors based on its resources as a core capability.

• Asia Marketing Journal
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• v.14 no.2
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• pp.209-237
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• 2012

1. Research Purpose Consumers rely on various clues to evaluate their decision to patronize a retail store, and store brand is one of them (Dodds 1991; Grewal et al. 1998). As consumers find ever increasing variety of contact points connecting them to specific store, the value of experiential shopping as a means of increasing store's brand equity warrants greater attention from scholars of retail management. Retail shopping values are credited for creating not only cognitive experiences like brand knowledge but also emotional experiences such as shopping pleasure and pride (Schmitt 1999). This may be because today's consumers place emphasis on emotional values associated with shopping pleasure, lifestyle brought to life, brand relationship, and store atmosphere more than utilitarian values such as product quality and price. Many previous literature found this to be true (Ahn and Lee 2011; Mathwick et al. 2001). This brings forth important research issues and questions regarding the roles of shopping experiential values and brand equity with regard to consumer's retail patronage choice. However, despite this importance, research on this area remains quite inadequate (Hwang 2010). For this reason, this study aims to verify the relationships among experiential shopping values, retail store brand equity and tries to link that with customer loyalty by surveying large-scale discount store shoppers in Korea and China. 2. Research Contents In order to carry out the research objective, this study conducted comprehensive literature survey on previous literature by discussing major findings and implications with regard to shopping values and retail brand equity and store loyalty. For data collection, researcher employed survey-based research method where data were collected in two major cities of Korea (Seoul) and China (Bejing) and sampling frame was based on patrons of large discount stores in both countries. Specific research questions raised in this study are as follows; RQ1: How do Korean and Chinese consumers differently perceive of shopping values regarding shopping at large-sclae discount stores? RQ2: Are there differences in consumers' emotional consumption propensities? RQ3: Do Korean and Chinese consumers display different perceptions of brand equity towards large-scale discount stores? RQ4: Are there differences in relationships between shopping values and brand equity for Korean and Chinese consumers? For statistical analysis, SPSS17.0, AMOS17.0 and SmartPLS were employed. 3. Research Results The data collected through face-to-face survey conducted in Seoul and Bejing revealed appropriate data validity and reliability as a result of exploratory/confirmatory factor analysis and reliability tests, andh SEM model yielding satisfactory model fitness. The result of the study may be summarized by three main points. First, as a result of testing differences in consumption dispositions, Chinese consumers showed higher scores in aesthetic and symbolic dispositions, whereas Korean consumers scored higher in hedonic disposition. Second, testing on perceptions toward brand equity of large discount stores showed that Korean consumers exhibited more positive perceptions of brand awareness and brand image than Chinese counterparts. Third, the result of exploratory factor analysis on the experiential shopping values revealed different factors for each country. On Korean side, consumer interest value, aesthetic value, and hedonic value were prominent, whereas on Chinese side, hedonic value, aesthetic value, consumer interest value, and service excellence value were found salient. 4. Research Implications While many previous studies on inter-country differences in retailing area mainly focused on cultural dispositions or orientations to explain the differences, this study sets itself apart by specifically targeting individual consumer's shopping values from an experiential viewpoint. The study result provides important theoretical as well as practical implications for large-scale discount store, especially the impotance of fully exploring the linkage between shopping values and brand equity, which has significant influence on loyalty. Therefore, the specific implications deriving from the result shed some important insights upon the consumption values based on shopping experiences and brand equity. The differences found in store shoppers between the two countries may also provide useful insights for Korean and Chinese retailers who plan to expand their operations globally. Related strategic implications derived from this study is the importance of localizing retail strategy which is based on the differences found in experiential shopping values between the two country groups. Especially the finding that Chinese consumers value consumer interest and service excellence, whereas Koreans place importance on hedonic or aesthetic values indicates the need to differentiate the consumer's psychographical profiles when it comes to expanding retail operations globally. Particularly important will be to pursue price-orienated strategy in China in consideration of the high emphasis on consumer interests and service excellence, but to emphasize the symbolic aspects of brand equity in Korea by maximizing the brand equity associated with aesthetic values and hedonic orientations. 5. Recommendations This study focused on generic retail branded discount stores in both countries, thus making it difficult to tease out store-specific strategies based on specific retail brands. Future studies may benefit fro employing actual brand names in survey questionnaire to verify relationship between shopping values and brand-based store strategy. As with other studies of this nature, this study needs to strengthen the result's generalizability by selecting respondents from a wider spectrum of respondents.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Korean Security Journal
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• no.48
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• pp.9-33
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• 2016

The purpose of the present study was to find out cause-and-effect relationship between job requirements and job resources, with job burnout as a mediator variable, and the effects of these variables on organizational effectiveness. The population in the present study was private security guards employed by 13 private security companies in Seoul and Gyeonggi-do areas, and a survey was conducted on 500 security guards selected using purposive sampling technique. Out of 460 questionnaires distributed, 429 responses, excluding 31 outliers or insincere responses, were used for data analysis. For analysis, data were coded and entered into SPSS 18.0 and AMOS 18.0, which were used to analyze the data. Descriptive analyses were performed to find out sociodemographic characteristics of the respondents. The exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to test the validity of the measurement tool, and the Cronbach's Alpha coefficients were calculated to test the reliability. To find out the significance of relationships among variables, Pearson's correlation analysis was performed. Covariance Structure Analysis (CSA) was performed to test the relationship among latent factors of a model for job requirements, job resources, job burnout, and organizational effectiveness of the private security guards, and the fitness of the model analyzed with CSA was determined by the goodness-of-fit index ($x^2$, df, p, RMR, GFI, CFI, TLI, RMSEA). The level of significance was set at .05, and the following results were obtained. First, even though the effect of job requirements on job burnout was not statistically significant, it had a positive influence overall, and this result can be considered such that the higher the perception of job requirements by the member of the organization, the higher the perception of job burnout. Second, the influence of job resources on job burnout was negative, which can be considered that the higher the perception of job resources, the lower the perception of job burnout. Third, even though the influence of job requirements on organizational effectiveness was statistically nonsignificant, it had a negative influence overall, and this result can be considered that the higher the perception of job requirements, the lower the perception of organizational effectiveness. Fourth, job resources had a positive influence on organizational effectiveness, and it can be considered that the higher the perception of job resources, the higher the perception of organizational effectiveness. Fifth, the results of the analysis between job burnout and organizational effectiveness revealed that, even though the influence of job burnout on organizational effectiveness was statistically nonsignificant, it had partial negative influences on sublevels of organizational effectiveness, and this may suggest that the higher the perception of job burnout by the organization members, the lower the organizational effectiveness. Sixth, the analysis of mediating role in the relationship between job requirements and organizational effectiveness, job burnout was taking partial mediating role between job requirements and organizational effectiveness. These results suggest that reducing job burnout by managing job requirements, organizational effectiveness that leads to job satisfaction, organizational commitment, and turnover intention can be maximized. Seventh, the analysis of mediating role in the relationship among job requirements, job resources, and organizational effectiveness, job burnout was assuming a partial mediating role in the relationships among job requirements, job resources, and organizational effectiveness. These results suggest that organizational effectiveness can be maximized by either lowering job requirements or burnout management through reorganizing job resources.

• Journal of Intelligence and Information Systems
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• v.18 no.4
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• pp.59-77
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• 2012

This study focuses on predicting which firms will increase capital by issuing new stocks in the near future. Many stakeholders, including banks, credit rating agencies and investors, performs a variety of analyses for firms' growth, profitability, stability, activity, productivity, etc., and regularly report the firms' financial analysis indices. In the paper, we develop predictive models for rights issues using these financial analysis indices and data mining techniques. This study approaches to building the predictive models from the perspective of two different analyses. The first is the analysis period. We divide the analysis period into before and after the IMF financial crisis, and examine whether there is the difference between the two periods. The second is the prediction time. In order to predict when firms increase capital by issuing new stocks, the prediction time is categorized as one year, two years and three years later. Therefore Total six prediction models are developed and analyzed. In this paper, we employ the decision tree technique to build the prediction models for rights issues. The decision tree is the most widely used prediction method which builds decision trees to label or categorize cases into a set of known classes. In contrast to neural networks, logistic regression and SVM, decision tree techniques are well suited for high-dimensional applications and have strong explanation capabilities. There are well-known decision tree induction algorithms such as CHAID, CART, QUEST, C5.0, etc. Among them, we use C5.0 algorithm which is the most recently developed algorithm and yields performance better than other algorithms. We obtained data for the rights issue and financial analysis from TS2000 of Korea Listed Companies Association. A record of financial analysis data is consisted of 89 variables which include 9 growth indices, 30 profitability indices, 23 stability indices, 6 activity indices and 8 productivity indices. For the model building and test, we used 10,925 financial analysis data of total 658 listed firms. PASW Modeler 13 was used to build C5.0 decision trees for the six prediction models. Total 84 variables among financial analysis data are selected as the input variables of each model, and the rights issue status (issued or not issued) is defined as the output variable. To develop prediction models using C5.0 node (Node Options: Output type = Rule set, Use boosting = false, Cross-validate = false, Mode = Simple, Favor = Generality), we used 60% of data for model building and 40% of data for model test. The results of experimental analysis show that the prediction accuracies of data after the IMF financial crisis (59.04% to 60.43%) are about 10 percent higher than ones before IMF financial crisis (68.78% to 71.41%). These results indicate that since the IMF financial crisis, the reliability of financial analysis indices has increased and the firm intention of rights issue has been more obvious. The experiment results also show that the stability-related indices have a major impact on conducting rights issue in the case of short-term prediction. On the other hand, the long-term prediction of conducting rights issue is affected by financial analysis indices on profitability, stability, activity and productivity. All the prediction models include the industry code as one of significant variables. This means that companies in different types of industries show their different types of patterns for rights issue. We conclude that it is desirable for stakeholders to take into account stability-related indices and more various financial analysis indices for short-term prediction and long-term prediction, respectively. The current study has several limitations. First, we need to compare the differences in accuracy by using different data mining techniques such as neural networks, logistic regression and SVM. Second, we are required to develop and to evaluate new prediction models including variables which research in the theory of capital structure has mentioned about the relevance to rights issue.