• Korean Business Review
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• v.17 no.2
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• pp.41-61
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• 2004

Before 2003 the companies in Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm size and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• Journal of the Economic Geographical Society of Korea
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• v.17 no.1
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• pp.45-68
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• 2014

This research addressed improvement directions and problems of regional science and technology(S&T) policies in Daegu and Gyungbuk regions in terms of 'Creative Economy' which was a new paradigm of Park Gunhye Government. Creative Economy stressed the construction of an ecosystem in regional research and development activities, and thus it was deeply associated with building a regional innovation system(RIS). There were several problems to strengthen RIS with regional S&T policies of the regions as follows: limits in meeting regional needs due to excessive attraction of central government's projects into regions; the high ratio of programs for future basic research potentials; the lack of programs assessing and coordinating the policies; and the lack of experiences and expenditure of research institutes and firm supporting organizations. Due to these problems, the role of the policies in building RIS did not seem to be effective. Therefore, the policies need to be improved through the following measures: the expansion of regional own policies focusing regional needs; the enhancement of policy coordination by shifting to systematic approach; the expansion of soft supporting programs for constructing innovation systems; and the enhancement of stability and ability of research institutes and firm supporting organizations.

• Korean Business Review
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• v.19 no.1
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• pp.53-80
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• 2006

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.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.1
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• pp.1-18
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• 2021

This study was intended to present measures for the improvement of the apartment house landscaping supervision system by examining the adequacy of landscaping supervision, which is aimed at improving the quality of landscape plants and facilities in apartment house landscaping sites. Additionally, this study aims to identify the problems occurring in the process of the performance of landscaping supervision and to provide the evidence for legislative activities and revision of the laws currently being pushed forward for the mandatory deployment of apartment house landscaping supervision personnel. The results of the analysis showed that no landscaping supervision personnel was deployed to apartment complexes with less than 1,500 households and that the landscaping comprised 19% to 46% of the entire construction process. The civil engineering firm performed the landscaping supervision, which made it impracticable to fully focus on the construction quality in the field of landscaping. The quality control in terms of landscape plants revealed differences in quality control, depending on the competence and experience of the civil engineer supervising the personnel, where the landscaping supervision personnel was not deployed. The apartment houses landscaping supervision activity index was analyzed, and the results showed that the supervision activity index for apartment house A was 72.0, B was 70.4, and apartment houses C to G ranged from 38.7 to 46.9, which suggested that the difference in quality control, process control, and technical support affected the construction quality and occurrence of defects.The improvement of landscaping process quality control and process management will be carried out more smoothly and the rate of defects will be drastically reduced if the landscaping supervision personnel placement threshold is lowered from 1,500 households to 300 households in complexes. The results of this study are expected to be useful in promoting and re-establishing the landscaping industry based on the improvement of construction quality in the field of landscaping in connection with the construction of apartment houses.

• The Journal of the Korea Contents Association
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• v.12 no.3
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• pp.335-351
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• 2012

This study is an empirical analysis completed based on a survey of the members of major construction companies and is analyzed to verify the relationship between the ethical characteristics of major construction companies and firm's competitiveness and its effects. In this study, based on previous researches in domestic and foreign, the factors that are affected by the business ethics were analyzed, and the competitiveness of firms, which is a dependant variable, was divided into four different types: quality, price, sales, and promotion. The proposal and final conclusion regarding the relationship between job satisfaction and concentration was made after the investigation of research hypothesis. The conclusions described below:(By the Linear regression analysis) 1. The product competitiveness is affected by moral competence, will to act ethical management, transparency of fairness, customers, and social responsibility. 2. The price competitiveness is affected by will to act ethical management, transparency of fairness, customers, and social responsibility.

• Korean Journal of Construction Engineering and Management
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• v.21 no.1
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• pp.40-49
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• 2020

This study analyzed the factors affecting the ruling of litigation on the housing reconstruction and housing redevelopment project based on the cross analysis and logistic regression analysis. According to cross analysis result, the defensive process prerequisite group was showed significant in many variables which were past legal relation, no ownership or association member status, double lawsuit, abuse of lawsuit right·litigation trust, existence of claim-preclusion, no standing to sue·no standing to be sued, lapse of litigation period, no legal interest, no own defect of approval. On the other hand, the offensive cause of action group was found to have no significant variable. According to logistic regression result, the defensive process prerequisite group was showed significant in many variables which were past legal relation, no standing to sue·no standing to be sued, no ownership or association member status, double lawsuit, no own defect of approval, abuse of lawsuit right·litigation trust, existence of claim-preclusion. Meanwhile, the offensive cause of action group was showed significant in only one variable that was defect in relation with articles of association. Overall, it is noteworthy that the offensive cause group showed very low significant results compared with the defensive process prerequisite group.

• Journal of the Korea institute for structural maintenance and inspection
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• v.14 no.4
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• pp.70-77
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• 2010

Microcement grouting and micro pile are frequently used for ground modification during tunnel construction. The influence of grouting pressure of microcement grouting and micro pile to the existing bridge which is directly over the constructing tunnel is investigated. Three dimensional seepage flow-structure interactive analysis considering firm water pressure with full stages of construction including the construction of upper bridge, microcement grouting, micro pile and tunnel is performed. The settlement and tilting of the pier of existing bridge violate the design code and the reaction of the bridge are highly increased after grouting. The stress of tunnel bracings such as rockbolt and shotcrete also exceed the limit of the code. The pressure of microcement grouting is confined by bedrock and transmit to the surrounded soil and the upper bridge. Microcement grouting needs mid-high pressure to penetrate through weak fault plane and the pressure greatly influence the safety of the upper structure. It is important to decide and care the grouting pressure to improve weak fault plane directly under the existing structures and the pressure of microcement grouting should be considered in underground analysis.

• Journal of the Economic Geographical Society of Korea
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• v.7 no.1
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• pp.83-96
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• 2004

Location of firms and construction of new industrial complex generally have an effect on the population change of region. This paper focuses on the population change of Gwangyang city, in particular, the relationship between location of new firm, Gwangyang Works of POSCO, and population change of region. The first construction of Gwangyang Works of POSCO was finished in 1987. The number of population of Gwangyang city increased from 78,478 individuals of 1981 to 138,468 individuals of 2001, and the number of household also increased from 14,917 household of 1981 to 43,176 household of 2001 with the location and construction process of Gwangyang Works of POSCO. The growth of population was greatly revealed during the period of 1987 through 1991 with social increase of pouplation transferred into Gwangyang city from another area. This period related with the completion of Gwangyang Works of POSCO. In addition, population increase was mainly appeared in Eastern Gwangyang area, neighboring area to Gwangyang Works 13,211 peoples of 1981 to 74,956 peoples of 2001. Therefore, it is clear that location of Gwangyang Works of POSCO had a significant impact on the change of population structure and population growth of Gwangyang city since 1981.

• Journal of the Korean Recycled Construction Resources Institute
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• v.9 no.1
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• pp.85-91
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• 2021

Aggregate waste separator with rotating separating net was designed for applying classification process of construction waste. In order to evaluate the performance of the aggregate waste separator, according to the type of waste, standardized waste samples are prepared using acrylic. The appropriate operating point was evaluated by the classification efficiency and misclassification rate of recycled aggregate according to the control frequency of the blower operating and inlet position of the separating net. The classification efficiency at the operating point of the aggregate waste separator was evaluated through flow analysis assuming recycled aggregate and waste sample as particles. As a result of the performance test, when the distance. between the conveyor belt and the inlet was 0.2m, the classification efficiency was 95%, but the misclassification rate of recycled aggregate was 2% or more, which satisfies the classification efficiency and the misclassification rate of less than 2%. The operating point was shown at a control frequency of 58Hz at a suction distance of 0.254m. As a resu lt of flow analysis, there was no misclassification of recycled aggregate. In order to redu ce constru ction waste in the existing recycled aggregate production process, adsorption system using a rotating separating net that can be operated as an installation type was built.

• Korean Journal of Construction Engineering and Management
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• v.23 no.5
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• pp.87-97
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• 2022

Although the use of BIM in architectural projects has increased, repetitive modeling tasks and frequent design errors remain as obstacles to the practical application of BIM. In particular, interior finishing elements include the most varied and detailed requirements, and thus requires improving its modelling efficiency and resolving potential design errors. Recently, visual programming-based modules has gained traction as a way to automate a series of repetitive modeling tasks. However, existing approaches do not adequately reflect the practical modeling needs and focus only on replacing siimple, repetitive tasks. This study developed and evaluated the performance of three modules for automatic detailing of walls, floors and ceilings. The three elements were selected by analyzing the man-hours and the number of errors that typically occur when detailing BIM models. The modules were then applied to automatically detail a sample commercial facility BIM model. Results showed that the implementations met the practical modeling requirements identified by actual modelers of an construction management firm.