• Journal of the Korean Society for Railway
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• v.19 no.4
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• pp.480-488
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• 2016

For the development of areas around railway lines, subsurface construction using the non-open cut method under the railway has recently been increased. However, when a structure under a railway is constructed, the stress release of the ground is not considered an important factor in the design. In this study, laboratory tests were conducted to determine a zone of stress relaxation. Field tests using an inclinometer were performed to measure the horizontal displacement of the ground during non-open cut construction. The stress release zone and the subgrade stiffness were investigated by numerical analysis. The results of the laboratory tests indicated that the failure zone in the ground was similar to a Rankine's active earth pressure zone. The measured data from the inclinometer in the field tests showed that displacements started when a steel pipe was pushed into the ground. The results of numerical analysis show that lateral earth pressure was also close to Rankine's active earth pressure. The roadbed support stiffness of the soil around the structure decreased to 40% of the original value. The ground around the subsurface structure constructed using nonopen cut methods should be reinforced to maintain the running stability of train.

• The Korean Journal of Archival Studies
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• no.38
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• pp.3-35
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• 2013

The physical access or control of records with material entities is relatively easy. However, in the case of electronic records, due to its heightened applicative aspect that allows anyone with the authority to have access over the data, it requires an appropriate standard and stability to ensure the authenticity and integrity of electronic records. This study performed functional evaluation by extracting the minimum critical items from the national functional requirements documents and standards to explore the access control function that play an important role for the standard records management system to maintain quality requirements of electronic records. Based on this checklist, it evaluates whether the standard records management system properly carries out the access control function and investigates the current condition of application to practical records management work. Records managers generally do not use access control function, which may be because they do not feel the necessity, since the application of records management system is not yet actively promoted. In order for the standard records management system to be developed to become a more active system, it requires system improvement as well as considerations for below factors: First, although the necessity of establishing access control conditions is already recognized, it requires a clear stipulation of the regulation. Second, measures must be taken to implement access control in the records management system through document security solution. Third, it requires self-reflection of records manager, who utilizes the records management system. Instead of placing all responsibility on the National Archives, which established the system, professionals must further develop the system through continuous evaluation and improvement. Finally, a general discussion is required to publicize the issue of functional improvement of records management system. Although there is a bulletin board already created for this purpose, its users are extremely limited and it only deals with current problems. A space in online as well as in offline is required to solve the fundamental problems and exchange opinions.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.432-438
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• 2011

The purpose of the present thesis is to develop bankruptcy prediction models capable of being applied to the Korean construction industry and to deduce an optimal model through comparative evaluation of final developed models. A study population was selected as general contractors in the Korean construction industry. In order to ease the sample securing and reliability of data, it was limited to general contractors receiving external audit from the government. The study samples are divided into a bankrupt company group and a non-bankrupt company group. The bankruptcy, insolvency, declaration of insolvency, workout and corporate reorganization were used as selection criteria of a bankrupt company. A company that is not included in the selection criteria of the bankrupt company group was selected as a non-bankrupt company. Accordingly, the study sample is composed of a total of 112 samples and is composed of 48 bankrupt companies and 64 non-bankrupt companies. A financial ratio was used as early predictors for development of an estimation model. A total of 90 financial ratios were used and were divided into growth, profitability, productivity and added value. The MDA (Multivariate Discriminant Analysis) model and BLRA (Binary Logistic Regression Analysis) model were used for development of bankruptcy prediction models. The MDA model is an analysis method often used in the past bankruptcy prediction literature, and the BLRA is an analysis method capable of avoiding equal variance assumption. The stepwise (MDA) and forward stepwise method (BLRA) were used for selection of predictor variables in case of model construction. Twenty two variables were finally used in MDA and BLRA models according to timing of bankruptcy. The ROC-Curve Analysis and Classification Analysis were used for analysis of prediction performance of estimation models. The correct classification rate of an individual bankruptcy prediction model is as follows: 1) one year ago before the event of bankruptcy (MDA: 83.04%, BLRA: 93.75%); 2) two years ago before the event of bankruptcy (MDA: 77.68%, BLRA: 78.57%); 3) 3 years ago before the event of bankruptcy (MDA: 84.82%, BLRA: 91.96%). The AUC (Area Under Curve) of an individual bankruptcy prediction model is as follows. : 1) one year ago before the event of bankruptcy (MDA: 0.933, BLRA: 0.978); 2) two years ago before the event of bankruptcy (MDA: 0.852, BLRA: 0.875); 3) 3 years ago before the event of bankruptcy (MDA: 0.938, BLRA: 0.975). As a result of the present research, accuracy of the BLRA model is higher than the MDA model and its prediction performance is improved.

• Korean Journal of Construction Engineering and Management
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• v.25 no.2
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• pp.45-55
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• 2024

This study analyzed the efficiency determinants of specialty construction companies by industry using the DEA model and the Tobit model. The analysis targets are 394 specialty construction companies as of 2022. As a result of analysis of efficiency determinants using 12 company characteristics as independent variables, the biggest problem for specialty construction companies was overall efficiency reduction due to rising labor costs. In addition, in a situation where construction companies' loan regulations are severe, the debt ratio was found to have a positive effect on efficiency. Company size had a different impact by industry, and the number of businesses held, credit score, and total capital turnover had an effect only on some industries. This study presents results that are an advance on existing research in that it strategically analyzes factors for improving the efficiency of specialty construction companies. However, it has limitations such as limiting the analysis to only specialty construction companies subject to external audit, insufficient number of companies subject to analysis by industry, and analyzing relative efficiency in the same category for each industry.

• 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.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.6
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• pp.129-144
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• 2014

This study is to examine the effect of mutualistic benevolence, altruistic benevolence, and communication on affective commitment, calculative commitment, and switching intentions and investigate how two commitment dimensions play mediating roles between two benevolence constructs and communication, and switching intentions. For these purposes the author developed a structural model which consists of several constructs. In this model, benevolence factor that consists of mutualistic benevolence and altruistic benevolence, and communication were proposed to affect two commitment constructs and result in, increase switching intentions. Thus, two commitment constructs(e.g., affective and calculative commitment) were proposed as core mediating variables between mutualistic benevolence, altruistic benevolence, and communication, and switching intentions. The data were collected from 210 automobile parts buyers and were analyzed using frequency, reliability, and confirmatory factor analysis and SEM (structural equation model) with SPSS/WIN 20.0 and AMOS 20.0. The data were analyzed with structural equation modeling with AMOS 20.0 and SPSS Win/PC 20.0. The result of the overall model analysis appeared as follows: ${\chi}2=224.885$, d.f=123(${\chi}2/df=1.828$), p=0.000, GFI=.898, AGFI=.859, IFI=.967, NFI=.930, TLI=.958, RMSEA=.063, CFI=.966. Since the result of the overall model analysis demonstrated a good fit, we could further analyze our data. The findings can be summarized as follows: According to structural equation modeling analysis, firstly, mutualistic benevolence has direct effects on calculate commitment and affective commitment. Secondly, altruistic benevolence has a positively direct effect on calculate commitment. Thirdly, communication has a statistically direct effect on affective commitment. Fourthly, calculative commitment has direct effects on affective commitment and switching intentions. Lastly, affective commitment has a direct effect on switching intentions.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.27 no.7
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• pp.380-394
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• 2015

This article reviews the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering during 2014. It is intended to understand the status of current research in the areas of heating, cooling, ventilation, sanitation, and indoor environments of buildings and plant facilities. Conclusions are as follows. (1) The research works on the thermal and fluid engineering have been reviewed as groups of heat and mass transfer, cooling and heating, and air-conditioning, the flow inside building rooms, and smoke control on fire. Research issues dealing with duct and pipe were reduced, but flows inside building rooms, and smoke controls were newly added in thermal and fluid engineering research area. (2) Research works on heat transfer area have been reviewed in the categories of heat transfer characteristics, pool boiling and condensing heat transfer and industrial heat exchangers. Researches on heat transfer characteristics included the results for thermal contact resistance measurement of metal interface, a fan coil with an oval-type heat exchanger, fouling characteristics of plate heat exchangers, effect of rib pitch in a two wall divergent channel, semi-empirical analysis in vertical mesoscale tubes, an integrated drying machine, microscale surface wrinkles, brazed plate heat exchangers, numerical analysis in printed circuit heat exchanger. In the area of pool boiling and condensing, non-uniform air flow, PCM applied thermal storage wall system, a new wavy cylindrical shape capsule, and HFC32/HFC152a mixtures on enhanced tubes, were actively studied. In the area of industrial heat exchangers, researches on solar water storage tank, effective design on the inserting part of refrigerator door gasket, impact of different boundary conditions in generating g-function, various construction of SCW type ground heat exchanger and a heat pump for closed cooling water heat recovery were performed. (3) In the field of refrigeration, various studies were carried out in the categories of refrigeration cycle, alternative refrigeration and modelling and controls including energy recoveries from industrial boilers and vehicles, improvement of dehumidification systems, novel defrost systems, fault diagnosis and optimum controls for heat pump systems. It is particularly notable that a substantial number of studies were dedicated for the development of air-conditioning and power recovery systems for electric vehicles in this year. (4) In building mechanical system research fields, seventeen studies were reported for achieving effective design of the mechanical systems, and also for maximizing the energy efficiency of buildings. The topics of the studies included energy performance, HVAC system, ventilation, and renewable energies, piping in the buildings. Proposed designs, performance performance tests using numerical methods and experiments provide useful information and key data which can improve the energy efficiency of the buildings. (5) The field of architectural environment was mostly focused on indoor environment and building energy. The main researches of indoor environment were related to the evaluation of work noise in tunnel construction and the simulation and development of a light-shelf system. The subjects of building energy were worked on the energy saving of office building applied with window blind and phase change material(PCM), a method of existing building energy simulation using energy audit data, the estimation of thermal consumption unit of apartment building and its case studies, dynamic window performance, a writing method of energy consumption report and energy estimation of apartment building using district heating system. The remained studies were related to the improvement of architectural engineering education system for plant engineering industry, estimating cooling and heating degree days for variable base temperature, a prediction method of underground temperature, the comfort control algorithm of car air conditioner, the smoke control performance evaluation of high-rise building, evaluation of thermal energy systems of bio safety laboratory and a development of measuring device of solar heat gain coefficient of fenestration system.

• Journal of Bio-Environment Control
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• v.21 no.3
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• pp.271-275
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• 2012

The average annual and winter ambient air temperatures in Korea have risen by $0.7^{\circ}C$ and $1.4^{\circ}C$, respectively, during the last 30 years. The continuous rise in temperature presents a challenge in growing certain horticultural crops. Chinese cabbage, one most important cool season crop, may well be used as a model to study the influence of climate change on plant growth, because it is more adversely affected by elevated temperatures than warm season crops. This study examined the influence of transplanting time, nitrogen fertilizer level and climate parameters, including air temperature and growing degree days (GDD), on the performance of a Chinese cabbage cultivar (Chunkwang) during the spring growing season to estimate crop yield under the unfavorable environmental conditions. The chinese cabbage plants were transplanted from Apr. 8 to May 13, 2011 when 3~4 leaves were occurred, at internals of 7 days and cultivated with 3 levels of nitrogen fertilization. The data from plants transplanted on Apr. 22 and 29, 2012 were used for the prediction of yield as affected by planting date and nitrogen fertilization for spring production. In our study, plant dry weight was higher when the seedlings were transplanted on 15th (168 g) than on 22nd (139 g) of April. There was no significant difference in the yield when plants were grown with different levels of nitrogen fertilizer. The values of correlation coefficient ($R^2$) between GDD and number of leaves, and between GDD and dry weight of the above-ground plant parts were 0.9818 and 0.9584, respectively. Nitrogen fertilizer did not provide a good correlation with the plant growth. Results of this study suggest that the GDD values can be used as a good indicator in predicting the top biomass yield of Chinese cabbage.

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Journal of Nutrition and Health
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• v.54 no.3
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• pp.277-291
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• 2021

Purpose: This study was undertaken to identify the alcohol drinking status of industrial workers, their health care practice, and dietary behavior, as well as their nutrient intake. Methods: In July 2019, 220 male subjects working in the Chungnam area were enrolled in the study. Their alcohol drinking status was evaluated by applying the Alcohol Use Disorder Identification-K (AUDIT-K) system. Demographic characteristics, status of health care practice, and dietary behaviors were assessed using a self-administered questionnaire; nutrient intakes were analyzed using 24-hour recalls. Data were analyzed by applying χ²-test, ANOVA, Duncan test, and Pearson's correlation analysis with SPSS v. 25.0. Results: Workers were classified by their alcohol drinking status as 'normal' (84, 38.2%), 'problem drinker' (45, 20.5%), 'alcohol dependence I' (60, 27.3%), and 'alcohol dependence II' (31, 16.0%). The alcohol drinking status showed significant differences with age (p < 0.05), monthly income (p < 0.05), smoking status (p < 0.05), and need for weight control (p < 0.05). Moreover, increased alcohol intake resulted in significantly decreased levels of health care practice and dietary behaviors (p < 0.05, p < 0.01, respectively). The energy intake was highest in the 'alcohol dependence I' group, followed by 'alcohol dependence II', 'problem drinker', and 'normal drinker' (p < 0.05). Intakes of vitamin E, vitamin C, and niacin in the 'alcohol dependence I' group were found to be higher than the other groups (p < 0.05). A negative correlation was obtained between alcohol drinking status, health care practice, and dietary behaviors, whereas a positive correlation was determined between alcohol drinking status, energy and water intakes. Conclusion: Considering these results, we conclude the necessity to consider nutritional and alcoholic education programs for improving the quality of work life of industrial workers, based on their alcohol drinking status.