• Management & Information Systems Review
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• v.32 no.4
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• pp.127-153
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• 2013

The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

• The Journal of Korean Physical Therapy
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• v.12 no.2
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• pp.255-265
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• 2000

The term 'myositis ossificans' encompasses four categories of clinicopathological disorders. The first, myositis ossificans progressive(fibrodysplasia ossificans progressive), is a rare genetic disease characterized by progressive heterotopic ossification involving skeletal muscle, tendon, ligaments, and fascia, with congenital malformation of the great toes, and usually microdactyly, monophalangism, and mal formed proximal phalanges. with valgus deformity of metatarsophalangeal joint. The ossification begins shortly after birth and may contribute to the patient's death. The second, heterotopic ossificans, can occur in patients with neuromuscular and chronic diseases such as paraplegia, poliomyelitis, polymyositis, bum, tetanus, and infection. But the lesions in these cases often lack the typical histologic features of myositis ossificans. The third, myositis ossificans traumatica, is the most common; it develops in response to soft tissue trauma such as a single severe injury, minor repetitive injures, fracture, joint dislocation, stab wound, or surgical incision. The forth, nontraumatic myositis ossificans, also designated :pseudomalignant osseous tumors of extraskeletal soft tissues' and 'psedomalignant myositis ossificans', occurs in persons repeated small mechanical injures or nonmechanical soft tissue injuries due to local ischemia, inflammation. or other factors cannot be ruled out in such cases.

• Korea journal of population studies
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• v.21 no.1
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• pp.129-161
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• 1998

Change in the future household members is closely related to the change in the size and structure of the population which, in turn, is affected by factors of fertility and mortality and the household itself due to changing social values on family. This study aims to estimate the number of households and to thereby analyze the characteristics of household, using a household projection method chosen by reviewing various methods for Korea. In selecting the method of estimating households, the irregularity of the source data should be carefully taken into consideration with a society like the Korean society which is changing rapidly. The review on the proojection methods suggests the breakdown of the ages into two groups, namely 34 years old or less and 35 years old or more, for projecting the households for Korea. Thus, the Exponential Method for the former age group and the Net Transitional Method for the latter are adopted in this study. As a result, the number of households is expected to increase from 12,956 thousand in 1995 to 20,006 thousand in 2030 or by 54% during this period. The average number of members per household will decrease from 3.3 persons in 1995 to 2.5 persons in 2030. One of the main features of change in the housohold structure will be a rapid increase in the number of one person households and a decrease in the number of households with three generations or more.

• Journal of Life Science
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• v.25 no.6
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• pp.724-731
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• 2015

Mesenchymal stem cells (MSCs) are characterized by their multipotency capacity, which allows them to differentiate into diverse cell types (bone, cartilage, fat, tendon, and neuron-like cells) and secrete a variety of trophic factors (ANG, FGF-2, HGF, IGF-1, PIGF, SDF-1α, TGF-β, and VEGF). MSCs can be easily isolated from human bone-marrow, fat, and umbilical-cord tissues. These features indicate that MSCs might be of use in stem-cell therapy. However, MSCs undergo cellular senescence during long-term expansion, and this is accompanied by functional declines in stem-cell potency. In the human body, because of their senescence and declines in their microenvironmental niches stem cells fail to maintain tissue homeostasis, and as a result, senescent cells accumulate in tissues. This can lead to age-related diseases, including degenerative disorders and cancers. Recent studies suggest that the number of histone modifications to stem cells’ genomes and aberrant alterations to their DNA methylation increase as stem cells progress into senescence. These epigenetic alterations have been partly reversed with treatments in which DNA methyltransferase (DNMT) inhibitors or histone deacetylase (HDAC) inhibitors are introduced into replicative senescent-MSCs. This review focuses on epigenetic alteration in replicative senescent-MSCs and explains how epigenetic modifications are widely associated with stem-cell senescences such as differentiation, proliferation, migration, calcium signaling, and apoptosis.

• Journal of Korea Water Resources Association
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• v.53 no.6
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• pp.437-450
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• 2020

This study presents a probabilistic distributed hydrological model for Ephemeral catchment, where zero flow often occurs due to the influence of distinct climate characteristics in South Korea. The gridded hydrological model is developed by combining the Sacramento Soil Moisture Accounting Model (SAC-SMA) runoff model with a routing model. In addition, an error model is employed to represent a probabilistic hydrologic model. To be specific, the hydrologic model is coupled with a censoring error model to properly represent the features of ephemeral catchments. The performance of the censoring error model is evaluated by comparing it with the Gaussian error model, which has been utilized in a probabilistic model. We first address the necessity to consider ephemeral catchments through a review of the extensive research conducted over the recent decade. Then, the Yongdam Dam catchment is selected for our study area to confirm the usefulness of the hydrologic model developed in this study. Our results indicate that the use of the censored error model provides more reliable results, although the two models considered in this study perform reliable results. In addition, the Gaussian model delivers many negative flow values, suggesting that it occasionally offers unrealistic estimations in hydrologic modeling. In an in-depth analysis, we find that the efficiency of the censored error model may increase as the frequency of zero flow increases. Finally, we discuss the importance of utilizing the censored error model when the hydrologic model is applied for ephemeral catchments in South Korea.

• Journal of the Korean Institute of Educational Facilities
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• v.25 no.1
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• pp.13-24
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• 2018

Planning and designing training facilities has been developed from educational facilities, and increasingly diversified society has raised a need for facilities dedicated to training and education in a differentiated space separate from the one for regular works. This particular need of our times has led to the expansion of training facilities nationwide although they have something to be desired when it comes to planning and designing with sustainability associated with the locational characteristics of urban space as well as the unique types of facilities taken into account. Against this backdrop, this study will examined a variety of training facilities that have been established since 2000 through theoretical review and conduct intensive analysis on the characteristics of the planning aspects to suggest their significance and implications and to present the overall meanings and ramifications of planning approaches in consideration of new challenges modern training facilities are faced with, which have been revealed through architectural design competitions in recent years. The relevant implications are as follows. First, one of the locational advantages of training facilities, which is commanding beautiful scenery of the surrounding area, can be considered as intent to stress the aspect of a resort, one of the functions of any training facilities. As this study has demonstrated, many training facilities are located near around a beach or a lake. Second, training facilities can be classified into three different types in terms of their location: urban, suburban and resort and such locational characteristics are directly related to intended programs and differentiated links with target users. Third, the architectural styles of training institutes are differentiated in terms of harmonious arrangement between beautiful natural scenery and buildings in consideration of the layout characteristics of major facilities and the distance of ramps in and out of the facilities along with architectural features, including the transparency of building elevation and the type of slopes of roof structure. Fourth, the individual lodging buildings feature a variety of types depending on the design concept with different roles depending on the directional aspects such as the connection of ramps and the relations with the outside. Fifth, outdoor space plans are differentiated according to the intended purpose of training facilities. When it comes to gym facilities, for example, different outdoor space plans are found to be made depending on the original design concept such as outdoor playground-centered planning or golf facilities.

• The Journal of the Korea Contents Association
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• v.20 no.1
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• pp.152-164
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• 2020

The purpose of this research is to derive a checklist for the site evaluation of Slow City, and through the excellent cases of Slow City, carry out field investigation to understand the construction characteristics of Slow City in the concept of locality. The subjects of this research are five cases of slow cities in South Korea certified by Citta Slow. Through literature review, combining with the construction characteristics of locality and the evaluation elements of Slow City certification, the checklist of Slow City locality evaluation has been obtained, and the field visit evaluation has been carried out. The change characteristics and construction characteristics are evaluated by the cases. The results are as follows.Through case analysis, it is found that the site-based construction features of Slow City are as follows: Through the introduction of the basic concept of Slow City to create the relevant place environment, and build the overall site of Slow City based on it.The location of Slow City was evaluated as historical·cultural assets>environmental assets>physical assets>living resources, emotional·symbolic assets>social assets.In addition, the level of environmental assets, historical·cultural assets is higher, but the level of living resources, social assets and emotional·symbolic assets is lower. This means that it is necessary to carry out community activities for local residents or use projects to improve regional pride and so on.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.37
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• pp.187-216
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• 2008

Risk regarding the possibility of loss can be especially problematic. If a loss is certain to occur, it may be planned for in advance and treated as a definite, known expense. It is when there is uncertainty about the occurrence of a loss that risk becomes an important problem. The word risk is often used in connection with insurance. No one generally accepted definition of risk exists, however. Of the many definitions, two distinctive ones are commonly used. One defines risk as the variation in possible outcomes of an event based on chance. That is, the greater the number of different outcomes that may occur, the greater the risk. Another way of expressing this concept is to state: The greater the variation around an average expected loss, the greater the risk. The second definition of risk is the uncertainty concerning a possible loss. The definition of risk as a useful one because it focuses attention on the degree of risk in given situations. The degree of risk is a measure of the accuracy with which the outcome of an event based on chance can be predicted. For now, it will serve our purpose to note the more accurate the prediction of the outcome of an event based on chance, the lower the degree of risk. After sources of risks are identified and measured, a decision can be made as to how the risk should be handled. A pure risk that is not identified does not disappear, the business merely loses the opportunity to consciously decide on the best technique for dealing with that risk. The process used to systematically manage risk exposures is known as risk management. Some persons use the term risk management only in connection with businesses, and often the term refers only to the management of pure risks. In this sense, the traditional risk management goal has been to minimize the cost of pure risk to the company. But as firms broaden the ways that they view and manage many different types of risk, the need for new terminology has become apparent. The terms integrated risk management and enterprise risk management reflect the intent to manage all forms of risk, regardless of type. International trade transaction is called between countries has features of globalism, cultural gap, long distance and long terms for the transaction. It is riskier than domestic transaction has its specific risks, such as foreign exchange risk and political risk, and requires various active risk management skills. Risks in relation to the international trade transaction are the contract risk, transit risk and payment risk, etc. The risk management in relation to the international trade transaction is to identify and measure these risks. The purpose of this study is to analyse the practical problems and its solution plan by analyzing various cases related to the risk management of bill of lading in the international trade transaction.

• Environmental and Resource Economics Review
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• v.25 no.1
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• pp.27-60
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• 2016

An integrated assessment model of climate and the economy (IAM) has been a standard tool for the economic analysis of climate change and policy recommendations. Since policy measures to address climate change take places at a national level, a regional integrated assessment model of climate and the economy (RIAM) is gaining more importance. A RIAM is a useful tool for the assessment of regional (or national) impacts of climate change. This paper investigates the main features of the currently available RIAMs. The focus is social welfare functions and the regional aspects of climate change. The comparative analysis shows that there is a huge gap between the economics of climate change and its applications to RIAMs. As an application, this paper examines the effect of social welfare functions on optimal solutions of the RICE (Regional Integrated model of Climate and the Economy) model. It is found that optimal climate policy such as carbon tax or emissions control rate is very sensitive to the assumptions on social welfare functions of RIAMs. It is better for each country to have their own RIAM as a basic tool for national climate policy-making and for international bargaining in greenhouse-gas mitigation. This is because a country's own preferences such as efficiency, equity, and sustainable development as well as national circumstances can be reflected in RIAM. The Republic of Korea has not developed its own RIAM yet. The comparative analysis and the numerical model in this paper can be a stepping stone for the development of such a national model.

• Journal of Gastric Cancer
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• v.5 no.1
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• pp.47-51
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• 2005

Eosinophilic gastroenteritis is a rare clinicopathologic entity of unknown etiology with a variety of digestive symptoms. The pathogenesis is poorly understood. Diagnostic criteria include demonstration of eosinophilic infiltration of the affected bowel wall, lack of evidence of extraintestinal disease, and exclusion of various disorders that could mimic similar conditions. The disease might involve any area of the gastrointestinal tract from the esophagus to the rectum, but the stomach and the proximal small bowel are most commonly affected. The clinical features depend on which layer and site are involved. We report the case of a 59-year-old male patient with a 3-week history of post-prandial vomiting with malnutrition and weight loss. An abdominopelvic CT showed a gastric outlet obstruction with diffuse wall thickening, as with linitis plastica. Three gastrofiberscopic biopsies showed chronic gastritis. We carried out a radical total gastrectomy with D2 lymph node dissection. The pathologic report revealed a mural type eosinophilic gastritis with a marked hypertrophic scar formation at the proper muscle layer. We report this case with a brief review of the literature. (J Korean Gastric Cancer Assoc 2005;5:47-51)