Global climate change is destroying the water circulation balance by changing rates of precipitation, recharge and discharge, and evapotranspiration. The Intergovernmental Panel on Climate Change (IPCC 2007) makes "changes in rainfall pattern due to climate system changes and consequent shortage of available water resource" a high priority as the weakest part among the effects of human environment caused by future climate changes. Groundwater, which occupies a considerable portion of the world's water resources, is related to climate change via surface water such as rivers, lakes, and marshes, and "direct" interactions, being indirectly affected through recharge. Therefore, in order to quantify the effects of climate change on groundwater resources, it is necessary to not only predict the main variables of climate change but to also accurately predict the underground rainfall recharge quantity. In this paper, the authors selected a relevant climate change scenario, In this context, the authors selected A1B from the Special Report on Emission Scenario (SRES) which is distributed at Korea Meteorological Administration. By using data on temperature, rainfall, soil, and land use, the groundwater recharge rate for the research area was estimated by period and embodied as geographic information system (GIS). In order to calculate the groundwater recharge quantity, Visual HELP3 was used as main model for groundwater recharge, and the physical properties of weather, temperature, and soil layers were used as main input data. General changes to water circulation due to climate change have already been predicted. In order to systematically solve problems associated with how the groundwater resource circulation system should be reflected in future policies pertaining to groundwater resources, it may be urgent to recalculate the groundwater recharge quantity and consequent quantity for using via prediction of climate change in Korea in the future and then reflection of the results. The space-time calculation of changes to the groundwater recharge quantity in the study area may serve as a foundation to present additional measures for the improved management of domestic groundwater resources.
Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.
Smart Factory is different from existing factory automation in that it aims to produce personalized products with minimum time and cost through ICT. However, previous researches, not from consumers but from product suppliers, have focused on technology trends and technology application methods. In order for Smart Factory to be successful, it must go beyond supplier-focus to meet the needs of consumers. In this study, we surveyed the purchase intention of the personalized product manufactured by smart factory. Influencing factors of purchase intention were drawn as consumers' need for uniqueness, innovativeness, need for touch, and privacy concern, based on previous research. As results of data analysis, it was confirmed that respondents were willing to purchase personalized products, and that consumers' need for uniqueness, innovativeness, and need for touch had a significant impact on purchase intention of personalized products. Our findings can be summarized as follows. First, Consumers' need for uniqueness was found to have positive effects(${\beta}=0.168$) on purchase intention of personalized products. The desire to differentiate themselves from others will be reflected in their personalized products. Therefore, consumers with a higher desire for uniqueness tend to be more willing to purchase personalized products. Second, consumer innovativeness was found to have positive effects(${\beta}=0.233$) on purchase intention of personalized products. Personalized shoes suggested in this study is a new type of personalized product that is manufactured by the latest information and communication technologies such as multi-function robots and 3D printing. Therefore, consumers seeking innovative new experiences are more willing to purchase personalized products. Third, need for touch was found to have positive effects(${\beta}=0.299$) on purchase intention of personalized products. In a smart factory environment, prosuming participation is given to consumers. If consumers participate in the product development process and reflect their requirements on the product, they are expected to increase their purchase intention by virtually satisfying the need for touch. Fourth, privacy concern was found to have no significantly related to purchase intention of personalized products. This is interpreted as a willingness to tolerate the risk of exposing personal information such as home address, telephone number, body size, and preference for consumers who feel highly useful in personalized products.
The Internet has become a medium through which people engage in increasingly sophisticated transactions. Businesses and consumers now use the Internet to communicate and engage in commercial transactions creating a virtual worldwide marketplace. They fear that the determination of Internet jurisdiction could be uncertain because electronic commerce is not executed in one particular place. Until now, there are no specific rules in the model laws and conventions dealing with international jurisdiction in electronic commerce. Due to the fact that U.S. companies are at the forefront of Internet technology, litigation regarding electronic commerce in the U.S. is more advanced than anywhere else in the world This paper analysis the basic framework for personal jurisdiction and approach for determining international jurisdiction in electronic commerce cases and explain the differences of several approaches involving interactions over the Internet. According to jurisdiction approach test, the U.S. employs sliding scale, effects and targeting test in electronic commerce. In recent many research views the targeting test as a global standard for determining international electronic commerce jurisdiction. However, there is still no clear indication of conclusive test of jurisdiction determination for electronic commerce. Therefore, it is a changing and process of jurisdiction test in the U.S. cases. In Korea, there is jurisdiction related clause in Private International Law, but it may be asked whether applicable in electronic commerce. Accordingly, analysis of the precedents changing related to electronic commerce jurisdiction of U.s. is full of suggestions in Korean companies, consumers and helps an enactment of code of civil procedure that containing many group's demands.
Journal of the Korea Academia-Industrial cooperation Society
/
v.14
no.12
/
pp.6133-6145
/
2013
With the increasing number of online wine stores, customers are increasingly seeking to purchase wine online. On the other hand, purchasing wine online is prohibited by law or regulation in Korea. Therefore, customers mainly search for wine information, inquire about wine products, and make a pre-purchase at an online wine store. Online wine stores play important roles in customer's purchase decision-making, and are likely to be a useful wine distribution channel in the near future. Therefore, the aim of this study was to identify the determinants of the online wine purchase intention, and examine the structural relationships between the determinants and online wine purchase intention. The site quality of online wine stores (information quality, system quality, service quality), and perceived value (quality value, price value, emotional value, social value) were selected as the determinants of online wine purchase intention based on literature review. The data was collected from those who had experience using an online wine store to purchase wine, and the data was used to test the proposed research model. The findings showed that the information quality was not related to the perceived value (quality value, price value, emotional value, social value). The system quality was proven to be positively and significantly related to the quality value, price value, and emotional value, whereas it had no impact on the social value. In addition, the service quality was found to affect the perceived value (quality value, price value, emotional and social value). Finally, the results showed that the quality value, emotional value, and social value have a positive impact on the online wine purchase intention, whereas the price quality is not related to the online wine purchase intention. These results are expected to make a contribution to a better understanding of how the quality of online wine stores and the customer's perceived value affect the online wine purchasing intention.
This research has been accomplished to build up the growth strategies of Kangwon district's small & medium-sized construction firms. For this purpose, we made an investigation of the present situation and status for existing regional small & medium construction firms by analyzing data. Based on the results from this study, the following growth strategies are suggested to gain their competitive advantages. Firstly, most of all, the role of the top manager is the most important factor since most of the top manager for the small & medium-sized construction firms coincide with the owner the firms. Secondly, the specialization strategy is to establish. Above all they concentrate their business capacities on core business. Then, this growth strategy should be based on the selective escalation of functions in order to maintain an appropriate level of construction works. Thirdly, the specialized skills and skilled workers are ensured for competitive advantages. For human resource development, they should train workers to be multi-functioned on the assumption the they could stay at firm until they wish to retire. Finally, the government must also spare no effort to encourage the small & medium-sized construction firms to build up it's competitive power and cultivate it's spontaneous generation power though the reformation of system related whit the small and medium construction industry.
This study aims to review what geographers have contributed to GIS industries and national needs. To-be-geographers and geographers are expected to meet the gap between what we have teamed in school and what we have to do after graduation. The characteristics of GIS industry in the 1990 are summarized with approximate evaluation of the contribution of geographers in each stage. Author introduced the requirement for the licenses of geomatics and geospatial engineering experts and the other licenses, which are important to get a job in GIS industry from 2003 to 2004. A set of questionnaire on the user's requirements was given to GIS people in private companies and public GIS research centers and analyzed. Author found that they put an emphasis on hands-on experiences and programming skills. no advantages or geography such as capability or integration and inter-disciplinary collaboration were not appreciated. The prospects for the GIS tend to be positive but the reflectance of the prospect was not accompanied by at the same degree of preference for geography. Most government strategies for the next ten years' GIS focus on new-growth leading industries. SWOT(strength, weakness, opportunity, threat) analysis of geography for GIS industry will give some directions such as telematics, regional marketing strategies with web-based GIS technology, location based service. That means intra-disciplinary study in geography will evoke the potentiality of GIS, compared with interdisciplinary studies.
A Basic Plan for the Promotion of Space Development (hereinafter referred to as "basic plan"), which prescribes mid- and long-term policy objectives and basic direction-setting on space development every five years, is one of the matters to be deliberated by the National Space Committee. Confirmed February 2018 by the Committee, the 3rd Basic Plan has a unique matter, compared to the 2nd Basic Plan. It is to construct "Korean Positioning System(KPS)". Almost every country in the world including Korea has been relying on GPS. On the occasion of the shooting down of a Korean Air flight 007 by Soviet Russia, GPS Standard Positioning Service has been open to the world. Due to technical errors of GPS or conflict of interests between countries in international relations, however, the above Service can be interrupted at any time. Such cessation might bring extensive damage to the social, economic and security domains of every country. This is why some countries has been constructing an independent global or regional satellite navigation system: EU(Galileo), Russia(Glonass), India(NaVic), Japan(QZSS), and China(Beidou). So does South Korea. Once KPS is built, it is expected to make use of the system in various areas such as transportation, aviation, disaster, construction, defense, ocean, distribution, telecommunication, etc. For this, a pan-governmental governance is needed to be established. And this governance must be based on the law. Korea is richly experienced in developing and operating individually satellite itself, but it has little experience in the simultaneous development and operation of the satellites, ground, and users systems, such as KPS. Therefore we need to review overseas cases, in order to minimize trial and error. U.S. GPS is a classic example.
This study is meaningful in finding out what legal and policy issues need to be improved in order to foster the aircraft industry, which is relatively underdeveloped compared to the fact that some heavy industries, such as the automobile industry and shipbuilding industry, have achieved a high level of production and technology globally. Korea's aircraft industry has been growing at a slower pace than other industries, largely due to the country's economic growth and the lack of a market structure to properly use variables such as the level of development in related industries, aircraft technology and demand for aircraft manufacturing. While most industries are privately led by the market structure of the competition system, heavy industries such as the aircraft industry generally grow under the market structure of the incomplete competition system, because only by securing huge initial investment costs, high technology, and sufficient demand, they can maintain minimum economic feasibility. The Korean aircraft industry was focused on developing and mass-producing military aircraft focusing on military demand, but it sought to turn the tide by signing the BASA (Bileral Aviation Safety Agreement) with the U.S. A preliminary feasibility study was conducted in 2010 to develop next-generation medium-sized aircraft, but was cancelled due to differences in position with Canada's Bombardier, which is subject to the concourse, and Korea Aerospace Industries (KAI) is pushing for the production of Bombardier's Q400 license on its own. Compared to the mid-to-large sized civil aircraft that are facing difficulties in development, KAI and KARI are successfully developing technologies to unmanned aerial vehicles and civil helicopters. In addition, the unmanned aerial vehicle sector is not yet suitable for manufacturers that have an exclusive global influence, so we believe that it is necessary to pursue government-led research and development projects with a focus on the areas of commercial helicopters and unmanned aerial vehicles in order to foster the aircraft industry in the future. In addition, since military aircraft such as KT-1 and T-50 are currently being exported smoothly, and it cannot be overlooked that the biggest demand for aircraft manufacturing in the Korea is the military, it is necessary to push forward national R&D projects and defense R&D program simultaneously to enable both civilian-military development. However, there are many differences between the two projects in the way they are implemented, the department in charge and the royalty system. Through this study, we learned about the technology ownership and implementation rights of national R&D projects and defense R&D programs, as well as the royalty system. In addition, problems with the system were identified and improvement measures were derived.
This study looks into individual entrepreneurship engaged in an enterprise; the effect of creative efficacy and internal and external networks on organizational commitment based on the previous studies. The hypothesis, the internal and external networks constructed in social context by individuals in the relationship between individual entrepreneurship and organizational commitment; and mediating effect through creative efficacy obtained by the previous experience can be in existence, is to be confirmed through an empirical study. The analysis data is collected from 244 of currently working employees via a survey. The determination of employee-oriented study is summarized as follows: first, the promotion of employee's individual entrepreneurship is significant as well as of the leader for the result of organizational commitment, because there are positive effects between the individual entrepreneurship and organizational commitment. Second, the internal and external networks owned by individuals affect one's own outcome as the internal and external networks of enterprise mediate the relationship between individual entrepreneurship and organizational commitment. Third, it is confirmed that the confidence in individual creativity is an essential factor as creative efficacy exhibits a mediating effect in relationship between individual entrepreneurship and organizational commitment. Particularly, it is verified that an enterprise is in need to expand education or programs not only for networks leading to an outcome but also for creativity improvement of affiliated individuals from the fact that creative efficacy, a hybridized concept of creativity and self-efficacy studied in the previous research, mediates the relationship between individual entrepreneurship and an outcome. In the conclusion, additional implications are offered; the thresholds and frameworks for the study are discussed.
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