• Journal of agricultural medicine and community health
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• v.29 no.2
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• pp.287-301
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• 2004

Objectives: The development of internet programs for smoking cessation was motivated to quit smoking in the large group of smokers. This personalized program consisted of tailored message to consider the smokers characteristics, and contain the informations on the outcomes of smoking cessation and the skills to be used in the quit attempts. The purpose of this study was to develop the internet management program and information push-delivery system for smoking cessation to encourage the personal intention to quit smoking. Methods: We conducted in 3 steps as developing push service to encourage intention of smoking cessation, analyzing problems of smoking cessation program through the pilot test and suggesting improvements by implication stages. Results: This program is delivered for 30 days. if the participants do not fail to quit smoking. The contents consisted of 13 stages which were divided on starting period. practical period, maintenance period and success period. And push service afforded the tailored message to participants using their e-mail. According to the evaluation of pilot test, the problems of internet information push-delivery service for smoking cessation were the over-tasks per visiting time, recording style of participants, difficulty of terms and sentences, lack of visual effects, absence of follow-up module and unsuitable link with main homepage. Improvements were divided on 3 stages by implication period. The first stage included the immediate improvements as improving link with homepage, modifying menu of smoking information and upload file of notice part. The second stage included the short term improvements as alleviating condition of withdrawal, coordinating start stage of retrial, modifying errors of information push-delivery service and addition of educational materials. The third stage included the long term improvements as development of follow-up module, cost-effectiveness evaluation, reducing contents quantity, introduction of checking style, compensation of graphics effect and review for SMS utilization. Conclusions: This program contribute to improving smoking cessation rate. Therefore this program should be tested in a community to evaluate the effectiveness. To promote the effectiveness, this program should be developed the contents and the strategies for various targets, and established the follow-up system for ex-smokers.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Food Science and Preservation
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• v.22 no.5
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• pp.652-659
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• 2015

The physical properties of wheat kernels were determined as a function of moisture content to optimize the design of equipment for post-harvest management. Several properties, including bulk density, dynamic repose angle, one thousand-kernel weight, specific gravity, length, width, thickness, and area of two wheat cultivars (Baekjjung: B and Jogyeong: J ), were studied in the moisture range from approximately 9% to 30% wet basis. As moisture increased, length increased linearly from 6.42 to 7.20 mm (B) and 8.71 to 9.15 mm (J), width increased from 2.90 to 3.49 mm (B) and 4.12 to 4.43 mm (J), thickness from 2.94 to 3.20 mm (B) and 3.29 to 3.63 mm (J), and area from 14.13 to $19.44mm^2$ (B) and 27.75 to $31.25mm^2$ (J). Additionally, the dynamic repose angle and one thousand-kernel weight increased linearly from $46.3^{\circ}$ to $54.0^{\circ}$ (B) and $46.3^{\circ}$ to $54.5^{\circ}$ (J) and from 32.26 to 41.51 g (B) and 45.30 to 63.07 g (J), respectively, as the moisture content increased. Based on the experimental measurements, only the bulk density and specific gravity decreased from 754.0 to $664.1kgm^{-3}$ (B) and 776.1 to $660.0kgm^{-3}$ (J) and from 1.2950 to 1.2265 (B) and 1.3379 to 1.2671 (J), respectively, as moisture content increased.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.28 no.3
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• pp.114-121
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• 2010

Traditional temples in Korea are the important cultural heritage because of artistic traditonal buildings and structures, paintings, sculptures, and big forest areas which are most ecological and beautiful in Korea. Since traditional temples still function as religious places for very long time, the sense of places intrinsic to the temples are very strong and vivid. The sense of place is very closely related to the conservation of the original landscape type. Recently however, there is a strong tendency to use solar energy in traditional temples because of the low energy efficiency of the old traditional architecture which may have negative impact on landscape which again in turn may lead to the destruction of the sense of place. The purpose of this study was to suggest some landscape design guidelines to protect the sense of place of traditional temple by investigating the impact of solar energy facility on the landscape experience of traditional temple. In order to do perform this purpose, Tongdosa was selected as a study site and four kinds of measurement tools(landscape image, temple identity, landscape satisfaction, degree of landscape improvement) were used as questionnaire items. 180 college students participated in the questionnaire survey. The analysis showed that the solar energy facility had very negative impact on landscape experience such as three landscape image factors(scenic beauty, openness, complexity), landscape satisfaction, temple identity, and landscape improvement. Based on the results, three landscape improvement plans were suggested. First, solar energy facility should be built in the forest in order not to be exposed to visitors, if possible. Second, the landscape management of traditional temple should emphasize on sustaining scenic beauty and temple identity along with the provision of openness. Lastly, detailed landscape guideline should be prepared to regulate the scale, ratio, and the form of the artificial buildings and structures to protect the sense of place of traditional temple.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.17 no.1
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• pp.123-134
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• 2014

Identification of methods to optimize the growth of a plant community, including the capacity of the soil to further sequester carbon, is important in urban design and planning. In this study, to construct and manage an urban park to mitigate carbon emissions, soil organic carbon of varying biomass, different park construction times, and a range of vegetation types were analyzed by measuring aboveground and belowground carbon in Seoseoul Lake Park and Yangjae Citizen's Forest. The urban parks were constructed during different periods; Seoseoul Lake Park was constructed in 2009, whereas Yangjae Citizen's Forest was constructed in 1986. To identify the differences in soil organic carbon in various plant communities and soil types, above and belowground carbon were measured based on biomass, as well as the physical and chemical features of the soil. Allometric equations were used to measure biomass. Soil total organic carbon (TOC) and chemical properties such as pH, cation exchange capacity (CEC), total nitrogen (TN), and soil microbes were analyzed. The analysis results show that the biomass of the Yangjae Citizen's Forest was higher than that of the Seoseoul Lake Park, indicating that older park has higher biomass. On the other hand, TOC was lower in the Yangjae Citizen's Forest than in the Seoseoul Lake Park; air pollution and acid rain probably changed the acidity of the soil in the Yangjae Citizen's Forest. Furthermore, TOC was higher in mono-layered plantation area compared to that in multi-layered plantation area. Improving the soil texture would, in the long term, result in better vegetation growth. To improve the soil texture of an urban park, park management, including pH control by using lime fertilization, soil compaction control, and leaving litter for soil nutrition is necessary.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.14 no.5
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• pp.394-402
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• 2021

The entry of an aging society and the extension of human life expectancy, the increasing interest in women's social advancement and men's appearance, and the natural interest in K-culture through media media, while receiving worldwide attention, Focus on K-Bueaty. Recently, looking at the occupation of the medical tourism field, in the case of aesthetic medicine tourism such as molding and dermatology, it has gained popularity not only in Asia such as China and Japan, but also in North America and Europe. The first external confirmation of human aging is the wrinkles on the skin of the face. Clean, wrinkle-free, elastic and healthy skin is a desire of most people. Skin condition and condition such as focused ultrasonic stimulation (HIFU: High Intensity Focused Utrasound) and low frequency, high frequency (RF: Radio Frequency), galvanic therapy using microcurrent, cryotherapy using rapid cooling, etc. Depending on the method of management, the effect of the treatment differs depending on the output and the stimulation site, etc., even in the treatment of medical equipment and beauty equipment using the same mechanism. In this research, in order to develop invasive high-frequency dermatological devices using a large number of beauty medical devices and microneedles of beauty devices, the international standards IEC 60601-2 (standards for individual medical devices) and MFDS (Ministry of) We designed and developed a high-frequency output device in compliance with the high-frequency stimulation standard announced in the Food and Drug Safety (Ministry of Food and Drug Safety). The circuit design consists of an amplifier (AMP: Amplifier) using Class-A Topology and a power supply device using Half-Bridge Topology. As a result of measuring the developed high-frequency output device, an average efficiency of 63.86% was obtained, and the maximum output was measured at 116.7W and 50.67dBm.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.4
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• pp.85-99
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• 2021

Due to the continuous unemployment problem, the number of jobs is gradually decreasing, and entrepreneurship is emerging as an alternative. This is because, despite the government operating various start-up support programs to build a start-up-friendly culture, young entrepreneurs cannot endure the valley of death and disappear. Therefore, through this study, we intend to provide implications by analyzing the impact on Entrepreneurial satisfaction, which is essential for continuously running a business, and life satisfaction, which can act as a social awareness. This study was conducted with 573 non-wage workers who belonged to the founders among the participants of the 'College Graduation Occupational Migration Path Survey(GOMS)' survey provided by the Korea Employment Information Service. In order to analyze the relationship between entrepreneurial competency and job fit, Entrepreneurial satisfaction, and life satisfaction, the analysis was conducted using the SPSS 23.0 program. The main research results are summarized as follows. First, entrepreneurial competency has a positive effect on Entrepreneurial satisfaction and life satisfaction. Second, job fit indicates a moderating role in the relationship between entrepreneurial competency and Entrepreneurial satisfaction. Third, start-up satisfaction appears to have a partial mediating role in the relationship between entrepreneurial competency and life satisfaction. Fourth, as a result of analyzing the difference between groups according to the type of start-up(single/partnership), the group that worked together showed higher Entrepreneurial satisfaction and life satisfaction. The main implications of this study are: First, in order to increase the Entrepreneurial satisfaction and life satisfaction of university graduates who are the subject of the study, it will be necessary to design a program that can diagnose and enhance the entrepreneurial competency of students at the university level. Second, entrepreneurial competency is a basic intrinsic factor that founders must have, and it should act as an important evaluation factor when selecting founders for support programs from start-up support organizations as well as founders. Third, it is necessary to maintain mutual trust by documenting problems (positions, wages, management rights, distribution of profits, etc.) that may occur in joint ventures with objective data. Fourth, it is necessary to establish an environment in which the MZ generation, armed with the challenging spirit and creativity, can continue to take on challenges even if they fail.

• Journal of the Korean Institute of Landscape Architecture
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• v.47 no.4
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• pp.68-80
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• 2019

This study is to provide basic data for the user-oriented design for a middle school meditation forest in the future by analyzing the physical environment characteristics of existing middle school meditation forests, the users' utilization behavior, and the degree of the importance satisfaction. For this purpose, 24 evaluation indices based on site characteristics, naturalness, functionality, and the effectiveness of meditation forest sites were selected for analysis of importance satisfaction. We surveyed and analyzed the students and teachers of two middle schools 'A' and 'B' in Gwangju Metropolitan City. The results of this study are as follows. First, the perception and utilization rates of the meditation forests by students was significantly lower than teachers at both schools. 'A' school has a better use and recognition rate than the 'B' school. Second, the purposes of using meditation forests were rest (49.6%), weekday lunchtime (63.6%), with friends (65.0%) or colleagues (60%), and short (less than 10 minutes) rests (68.6%). They preferred flowers (30.0%) and shading plants (28.9%), mainly using shelters (57.9%) and walking trails (37.1%). Third, as a result of the importance of satisfaction analysis, the average score of the 24 items importance (3.81), higher than the satisfaction (3.62). The 24 items positioned in 4 quadrants are as follows: Nine items are in the I quadrant for 'persistent maintenance'. Three items are in the II quadrant for 'priority correction'. Seven items are in the quadrant III for 'low priority in the management and operation'. Five items are in the quadrant IV for 'avoid over effort'. For the comparison of two middle schools' satisfaction, 'A' school satisfaction was higher than 'B' school for 16 items, which showed a statistically significant difference. It is believed that the users in 'A' school are more satisfied than 'B' school because it has more forests and trails, better accessibility, and a variety of plant types and planting areas in the A school meditation forest. The results of the overall satisfaction analysis showed a significant difference between 'A' school (68.0%) and 'B' school (47.2%) as 'A' school has better shelters and trails. The rankings of the most satisfying space are walking trails (1st place) and shelters (2nd place). The reason for the highest satisfaction was for rest (stress relief and emotional support) in both 'A' and 'B' schools.

• 한국노년학
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• v.28 no.4
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• pp.1041-1054
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• 2008

This study aimed to identify the severity and types of prostate symptom, to identify the relationship of prostate symptom, sleep quality and quality of life of the elderly in korea, so to provide basic data for developing nursing interventions for the elderly's prostate symptom management. This study used a descriptive correlational research design. The subjects of this study were 100 elderly men over 65yr in an urban city. Data were collected through personal interviews using questionnaires from September 2006 to March 2007. The IPPS, PSQI and SF-36-K were administered. The collected data were analyzed by descriptive statistics and Pearson's correlation. The major findings of this study were as follows: 1) 44% of the participants have moderate to severe Prostate symptom(IPSS>7). 2) Prostate symptom has positive relationship with sleep quality(r=.272, p=.006) and negative relationship with health related quality of life(r=-.197, p=.049). The results of this study indicate that prostate symptom is related to sleep quality and quality of life. So it is necessary to give information to the elderly about the effective coping method of prostate symptom and about the life style which have positive effect to prostate symptom.

• Korean Journal of Heritage: History & Science
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• v.52 no.2
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• pp.20-37
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• 2019

Three Inter-Korea summits and a North Korea-USA summit that were previously unexpected provide a basis for an optimistic outlook for the future development of Korean archaeology. While Korean archaeology has witnessed a great advance since the mid-20th century, it also exhibits significant weaknesses in explaining cultural changes in prehistory and the early historical period in the Korean Peninsula due to the paucity of information on archaeological evidence of North Korea. Recent development of favorable conditions for research and excavations of North Korean cultural heritage could be a valuable opportunity for Korean archaeology to overcome the current adversity. Especially, given the expected large-scale SOC industrial project in North Korea, we need to prepare for the systematic research and excavation of archaeological materials. The present essay attempts to provide a suggestion for the joint archaeological expeditions to excavate and manage cultural resources in North Korea based on a critical review of previous salvage excavations in South Korea, such as those conducted before the construction of the Korean rapid transit railway system (KTX). We suggest that professional archaeologists should be included in the project and oversee the planning and design of road and railway constructions and other SOC projects in order to minimize the cost of trial and error processes that were well exemplified by the KTX salvage excavations. The Korean Archaeological Society and North Korean Archaeological Society may organize a common association that will supervise joint archaeological expeditions. Importantly, The Korean Archaeological Society and other related institutions should prepare to build an organization that conducts impending archaeological excavation in North Korea. While we likely face challenges and difficulties during the various stages of archaeological research and excavations in North Korea, only through thorough and systematic preparation can we avoid the destruction of valuable cultural heritage and find an opportunity for the further development of Korean archaeology.