• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.5
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• pp.41-54
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• 2018

In recent years, as interest in youth startup has increased, the Korean government has established various policies to support young entrepreneurs and actively implements such policies. Especially, as a way to promote youth startup, the development of startup clubs in universities is being suggested, and the importance of startup clubs is growing day by day. As reflected in these points, the Korean government is increasing its budget every year to support the startup clubs of universities, and actively supports the funds and space required for the startup clubs of universities. Unfortunately, however, despite the growing importance of startup clubs and the active support of the government for the startup clubs, academic attempts to see how effectively the startup clubs are operating are not enough. For this reason, this study analyzes the effect of entrepreneurship of university start-up club members on the effectiveness of start-up club. More specifically, in this study, entrepreneurship of club members is classified as risk-taking propensity, proactiveness, and innovativeness, as emphasized in previous researches. We empirically analyzed the effects of these independent variables on the effectiveness of the start-up clubs, focusing on the moderating effect of club members' diversity. We conducted empirical analyses on 1112 start-up club members from 12 universities located in Jeollanam-do and Jeollabuk-do, and the analysis results are as follows. First, the entrepreneurship of the start-up club members, namely risk taking propensity, proactiveness and innovativeness, all have a positive effect on the effectiveness of the start-up club. These results are consistent with the emphasis of many previous studies. The higher the tendency to take risks, the more inclined to move forward through difficulties, and the higher the tendency to break out of the existing framework and pursue new things, suggesting that the effectiveness of the club is enhanced. Second, as a result of verifying the moderating effect of the club members' diversity, it was found that club members' diversity moderates the relationship between the proactiveness of club members and club effectiveness in the negative (-) direction. In other words, the positive effect of the entrepreneurship of club members on the effectiveness of the start-up club means that the proactiveness is weakened in the case of a club having members from different major backgrounds. The results of this study are expected to provide meaningful theoretical and practical implications by identifying the influencing factors of the start-up club's effectiveness, which has not received much attention so far.

• Korean Journal of Organic Agriculture
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• v.18 no.2
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• pp.233-244
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• 2010

This experiment was conducted to evaluate two different types of feed additive as an alternative for antibiotics on growth performance and feed cost in growing and finishing pigs. One additive is an herb extract, with Fenugreek (Trigonella foenum graecum) as the main component, while the other feed additive contains aminolevulinic acid (ALA). In the first experiment, 128 grower pigs were allotted to 4 different treatment groups and replicated 4 times with 8 pigs per replicate; the trial lasted for 28 days. The positive control group (PC) which is the control group supplemented with antibiotics was significantly higher (p<0.05) in growth rate (580.6 g/d) followed by the ALA group (532.0 g/d), there was no significant differences in terms of feed intake and feed efficiency. There were marginal reductions in feed costs measured as feed cost per head in ALA and HE added diet. However, the feed cost per weight gain of ALA treatment was higher than the control group (PC) supplemented with antibiotics. In the second experiment, 80 finisher pigs were allotted to 4 treatment groups and replicated 4 times with 5 pigs per replicate; the trial lasted for 70 days. The treatment group supplemented with an herb extract (HE) had a significantly higher (p<0.05) feed intake (2,415.8 g/d) compared to the other treatment groups, but there was no significant differences in terms of growth rate and feed efficiency. Feed cost per head in HE and ALA treatments were higher than PC treatment, and feed cost per weight gain of HE was higher than PC treat (p<0.05). The results from these experiments suggests that these two types of feed additives can both be used as an alternative for antibiotics without having a negative effect on the performance of the animals. And aminolevulinic acid was good in performance and production cost of grower and finisher pigs.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.15 no.2
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• pp.160-167
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• 2004

Objectives : There have been very few studies on the compliance of methylphenidate-immediate releasing form(MPH-IR), which is the most frequently used drug in Korea, in Attention Deficit Hyperactivity Disorder(ADHD). This study was conducted to investigate the compliance rate and the related factors in the one year pharmacotherapy process via OPD for children with ADHD. Method : Total 100 ADHD patients were selected randomly among patients who have been treated with MPH-IR from September in 2002 to December in 2002. All the selected patients were diagnosed with DSM-IV-ADHD criteria and fulfilled the inclusion criteria. In March, 2003(at the time of 6 month treatment), all the patients and parents received the questionnaire for the compliance and satisfaction for MPH-IR treatment. In October 2003(at time of 1 year treatment), we, investigators evaluated the socio-demographic variables, developmental data, medical data, family data, comorbid disorders, treatment variables, and compliance rate. Through these very comprehensive data, The compliance rate at the time of mean 1 year treatment and the related factors were investigated. Result : 1) In the questionnaire for compliance and satisfaction for MPND treatment, the 60% of respondents(parents) reported more than moderate degree of satisfaction in the effectiveness of MPND. Their compliance rate for the morning prescription was 81%, but the rate of afternoon prescription was 43%. 2) In the evaluation at the time of 1 year treatment(October 2003), the 38% of parents were dropped out from the OPD treatment. The mean compliance rate for the 1 year treatment was 62%. the 38% of parents were dropped out from the OPD treatment. The mean compliance rate for the 1year treatment was 62%. 3) Compared with the noncompliant group(drop-out group), compliant group showed higher total, verbal and performance IQ scores. In the treatment variables, higher reposponder rate(clinician rating), higher medication dosage and more compliance rate in afternoon prescription were found in the compliant group compared with the noncompliant group. There were no statistical differences in the demographic variables(age, sex, SES, parental education level), medical data, developmental profiles and academic function. Conclusion : To our knowledge, this is the first report about the compliance rate of the MPH-IR treatment for the children with ADHD. The compliance rate at the time of mean 1year treatment was 62%, which was comparable with other studies performed in foreign countries, especially States. In this study, the compliance related factors were IQ score, clinical treatment response, dosage of MPH-IR, and early compliance for the afternoon prescription. These results suggest that clinician plan the strategies for the promotion of the early compliance for the after prescription and enhancement of overall treatment response.

• Journal of dental hygiene science
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• v.18 no.2
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• pp.85-96
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• 2018

The purpose of this study is to propose learning objectives in social dental hygiene by analyzing and reviewing learning objectives in oral health administration area of the existing public oral health. This study is a cross-sectional study. The subjects of the study selected with convenience extraction were 15 members of the social dental hygiene subcommittee of the Korean Society of Dental Hygiene Science. Data collection was conducted by self-filling questionnaire. The research tool is from 48 items of A division in the book of learning objectives in the dental hygienist national examination, and this study classified each of them into 'dental hygiene job relevance', 'dental hygiene competency relevance', 'timeliness', and 'value discrimination of educational goal setting' to comprise 192 items. Also, to collect expert opinions, this study conducted Delphi survey on 7 academic experts. Statistical analysis was performed using the IBM SPSS Statistics ver. 23.0 program (IBM Co., Armonk, NY, USA). Recoding was performed according to the degree of relevance of each learning objective and frequency analysis was performed. This study removed 18 items from the whole learning objectives in the dental hygienist national examination in the oral health administration area of public oral health. Fifteen revisions were made and 15 existing learning objectives were maintained. Forty-five learning objectives were proposed as new social dental hygiene learning objectives. The topics of learning objectives are divided into social security and medical assistance, oral health care system, oral health administration, and oral health policy. As a result of this study, it was necessary to construct the learning objectives of social dental hygiene in response to changing situation at the time. The contents of education should be revised in order of revision of learning objectives, development of competency, development of learning materials, and national examination.

• Journal of Intelligence and Information Systems
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• v.27 no.3
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• pp.231-252
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• 2021

Artificial intelligence (AI) is a key technology that will change the future the most. It affects the industry as a whole and daily life in various ways. As data availability increases, artificial intelligence finds an optimal solution and infers/predicts through self-learning. Research and investment related to automation that discovers and solves problems on its own are ongoing continuously. Automation of artificial intelligence has benefits such as cost reduction, minimization of human intervention and the difference of human capability. However, there are side effects, such as limiting the artificial intelligence's autonomy and erroneous results due to algorithmic bias. In the labor market, it raises the fear of job replacement. Prior studies on the utilization of artificial intelligence have shown that individuals do not necessarily use the information (or advice) it provides. Algorithm error is more sensitive than human error; so, people avoid algorithms after seeing errors, which is called "algorithm aversion." Recently, artificial intelligence has begun to be understood from the perspective of the augmentation of human intelligence. We have started to be interested in Human-AI collaboration rather than AI alone without human. A study of 1500 companies in various industries found that human-AI collaboration outperformed AI alone. In the medicine area, pathologist-deep learning collaboration dropped the pathologist cancer diagnosis error rate by 85%. Leading AI companies, such as IBM and Microsoft, are starting to adopt the direction of AI as augmented intelligence. Human-AI collaboration is emphasized in the decision-making process, because artificial intelligence is superior in analysis ability based on information. Intuition is a unique human capability so that human-AI collaboration can make optimal decisions. In an environment where change is getting faster and uncertainty increases, the need for artificial intelligence in decision-making will increase. In addition, active discussions are expected on approaches that utilize artificial intelligence for rational decision-making. This study investigates the impact of artificial intelligence on decision-making focuses on human-AI collaboration and the interaction between the decision maker personal traits and advisor type. The advisors were classified into three types: human, artificial intelligence, and human-AI collaboration. We investigated perceived usefulness of advice and the utilization of advice in decision making and whether the decision-maker's personal traits are influencing factors. Three hundred and eleven adult male and female experimenters conducted a task that predicts the age of faces in photos and the results showed that the advisor type does not directly affect the utilization of advice. The decision-maker utilizes it only when they believed advice can improve prediction performance. In the case of human-AI collaboration, decision-makers higher evaluated the perceived usefulness of advice, regardless of the decision maker's personal traits and the advice was more actively utilized. If the type of advisor was artificial intelligence alone, decision-makers who scored high in conscientiousness, high in extroversion, or low in neuroticism, high evaluated the perceived usefulness of the advice so they utilized advice actively. This study has academic significance in that it focuses on human-AI collaboration that the recent growing interest in artificial intelligence roles. It has expanded the relevant research area by considering the role of artificial intelligence as an advisor of decision-making and judgment research, and in aspects of practical significance, suggested views that companies should consider in order to enhance AI capability. To improve the effectiveness of AI-based systems, companies not only must introduce high-performance systems, but also need employees who properly understand digital information presented by AI, and can add non-digital information to make decisions. Moreover, to increase utilization in AI-based systems, task-oriented competencies, such as analytical skills and information technology capabilities, are important. in addition, it is expected that greater performance will be achieved if employee's personal traits are considered.

• Journal of The Korean Association For Science Education
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• v.37 no.1
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• pp.87-101
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• 2017

The analysis was carried out with meta-analysis on master's and doctoral dissertations, and academic journals that analyzed the effects of STEAM education between 2012 and 2015. From the total number of 75 dissertations and articles analyzed, 183 different effect sizes were calculated. The analysis was done to find out the kinds of differences that would be created according to the effect size of creativity, problem-solving ability, and researcher, target area, student division research design type, and level of schools. The total effect size of creativity scored 0.776, and demonstrated satisfaction in symmetry of funnel plot, with no publication biases. The fail-safe N scored 780, and since the number is smaller than 8,945, the results of this research has credibility. Furthermore, problem-solving ability shows intermediate level of effect size with a score of 0.584. It also showed satisfaction in symmetry with funnel plot, with no publication bias. With the different research methods of the sub-factors of creativity, fluency scored the highest with 0.929, flexibility with 0.881, originality with 0.838, sophistication with 0.653, abstractness with title 0.705, and resistance to termination, 0.527. This study finds its significance in the demonstration of average effect size of STEAM education through meta-analysis. According to research results, the effects of inclusive education could be determined, yet the specific effect cause or learning principles were difficult to find. It was found that the effects of STEAM education do not rise or fall depending on school age, and demonstrated differences in creativity according to the research methods or the researchers.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.2
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• pp.75-82
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• 2013

This study was carried out to contribute to the self-help and sustainability of grassroots business in Gangwon-do. To achieve this, after setting up the concept of community business, understanding the current designating status of community business and analyzing the business content and the business promotion system, I tried to analyze the continuing factors of businesses and shops, which are more than hundred years old, in Japan and seek a solution to the sustainability of community business in the province. The community business in the province, which is designated and operated, is like this; 86 preliminary social businesses, 62 town businesses, 38 social businesses. The total comes to 186. The preliminary social businesses and the social businesses are assigned more in urban area and the manufacturing sector and educational field have a lot of business contents. When it comes to the business promotion system, there are many incorporated companies and limited companies. While the town businesses are assigned more in county area, the agricultural food field and cultural world have a lot of business contents. When it comes to the main participant of business, the agricultural corporations took the first place overwhelmingly. Especially, I found out that the main participants of community business consist of 38 voluntary associations, which is 20.4 %, and we need to make up for the specialty deficiency in business management. In order to keep the continuity of community business in the province, we could achieve the results of manpower development through the case analysis research, securing good materials which can give the consumers confidence, increasing the quality of the products, maintaining high technical skills, keeping up the tradition of business and demanding forecasting. I think a successive research efforts will be required for securing good materials and increasing the quality of the products in tandem with the local community. And also we need to establish a supporting & operating system through the liaison between the business & academic world, business & administration, and business & business for securing a management specialty as an industrialist.

• Clinical and Experimental Pediatrics
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• v.49 no.5
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• pp.523-528
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• 2006

Purpose : The purpose of this study was to investigate the relationship between depression and resilience in adolescents with congenital heart disease(CHD) and to identify the variables associated with depression. Methods : The Resilience Scale(cronbach's ${\alpha}=0.92$), Children's Depression Inventory(cronbach's ${\alpha}=0.72$) and Maternal Behavior Research Instrument(cronbach's ${\alpha}=0.88$) were applied and analyzed to assess depression and resilience among 231 adolescents after surgery for CHD from three major cardiac centers in Korea. This group consist of 114 males and 117 females. The mean age was 15.8 years(range : 13-18 years). The clinical severity of illness was rated by CHD functional index and NYHA functional class. Results : The mean score for depression and resilience was 16.74(range : 0-49) and 115.84(range : 70-132) respectively. Depression was significantly related to age(r=0.25, P<0.001) and NYHA functional class(r=0.35, P<0.001), as well as being negatively correlated with oxygen saturation(r=-0.39, P<0.001), academic achievement(r=-0.41, P<0.001), parental attitude(r=-0.49, P<0.001) and resilience (r=-0.59, P<0.001). The results of multiple regression analysis showed that parental attitude(${\beta}=-0.48$, P<0.01) and resilience(${\beta}=-0.62$, P<0.01) were related to depression. Conclusion : This study demonstrated that adolescents with CHD had a higher resilience and were less depressed with an affectionate parent. With respect to medical and nursing intervention programs, it is essential to identify strengths of adolescents with CHD in order to increase their resilience. Additionally, it is also important that parenting and counseling programs be implemented for the parents of adolescents with CHD.

• Journal of Distribution Research
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• v.15 no.2
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• pp.71-99
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• 2010

Most of studies on patriotism in the marketing area have focused on ethnocentric tendencies observed in consumption behaviors. On the contrary, there have been few empirical studies on how patriotism in the general sense, indicating affection for, attachment to, and pride in the country, influences consumers' evaluation of domestic and foreign products. Given the current situation that marketing activities appealing to people's patriotism is increasing, this is somewhat surprising. Thus, this study examined empirically how patriotism influences people's evaluation of domestic and foreign products. In addition, we tested whether consumer ethnocentrism works as an intervening variable in the relation between patriotism and product evaluation. The empirical analysis was conducted through a questionnaire survey of undergraduate and graduate students at universities in Seoul. The survey asked about the respondents' patriotism, consumer ethnocentrism, domestic product evaluation, foreign product evaluation, and demographical characteristics. In foreign product evaluation, the respondents were requested to evaluate Chinese and Japanese products. Email was used to send and recover the questionnaires, and 135 replies were used in the analysis. Major findings from the empirical analysis are as follows. First, a significant relationship was observed between patriotism and domestic product evaluation. That is, patriotic participants evaluated domestic products more favorably. On the other hand, no significant relationship was observed between patriotism and foreign product evaluation(See Table 1-1 and 1-2). Next, the effect of patriotism on domestic product evaluation was mediated by consumer ethnocentrism. However, whether the effect of patriotism on domestic product evaluation is mediated by consumer ethnocentrism partially or fully was different according to product(See Table 2-1 and 2-2). Lastly, we tried to analyze the relation between consumer ethnocentrism and product evaluation and comparing the results with findings of previous researches. According to the results, a significant relationship was observed between consumer ethnocentrism and domestic product evaluation but not between consumer ethnocentrism and foreign product evaluation. The meanings of this study are as follows. First, there have been few marketing studies that investigated the relation between patriotism and product evaluation. Thus, this study is meaningful in that it supplemented the limitation of previous research. Second, consumer ethnocentrism was found to mediate the relation between patriotism and domestic product evaluation. Considering the absence of previous research that examined the role of consumer ethnocentrism as an intervening variable, this study is significant in that it expanded the scope of research on consumer ethnocentrism. Third, from the practical aspect, the results of this study suggest that marketing appealing to patriotism is effective in stimulating consumers' purchase and consumption of domestic products. Accordingly, such a marketing strategy is expected to be effective in protecting domestic markets from imported goods and overseas brands and to increase demands for domestic products and brands. However, there is the question of whether the effect of patriotism based marketing strategies in promoting demand for domestic products would persist. That is, this study could not find a significant relation between patriotism and foreign product evaluation, and this means that the increase in patriotism for the home country does not damage people's view to the quality of foreign products negatively. Accordingly, without change in people's perception of foreign products, it is highly likely that the increase in demand for domestic products or brands induced by patriotism elevated at a specific time or situation may not last long. Fourth, the results of this study suggest that the patriotism level may influence consumers' choice behavior toward retailers strongly connected to a specific country or region. That is, consumers with high level patriotism may hesitate or avoid using a retailer associated with some foreign country. Fifth, according to the results of this study, when people's patriotism is stimulated by a specific social situation or event, it can be an opportunity for domestic franchise brands to increase their market performance such as sales and market share and, at the same time, for foreign franchise brands to experience adversities. Therefore, during a period like the Olympic Games or the World Cup when people's sense of belonging or attachment to their country is heightened, domestic franchise brands need to make marketing activities that may lead market opportunities to substantial results and foreign franchise brands to cope with such adversities. Sixth, consumers' brand choice is often made in retail stores. It has been demonstrated by numerous studies that in store stimuli such as point of purchase display can affect consumers' behavior. Considering this, domestic brands facing competition with foreign brands should make continuous efforts to enhance the market performance of their products through developing in store stimuli that can stimulate consumers' patriotism. Finally, based on the major findings of this study, both academic and practical issues were discussed. Suggestions for future studies were provided.