• The Korean Journal of Food And Nutrition
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• v.21 no.4
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• pp.562-571
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• 2008

The principal objective of this study was to assess dietitian's awareness and performance with regard to food suppliers' selection guidelines and purchase guidelines for the receipt of safe food materials. A questionnaire was administered to 203 dietitians working at an elementary school in Gyeonggi North province, and 190 responses were ultimately returned. Excluding responses with incomplete answers and significant missing data, 161 responses(79.3%) were ultimately utilized for data analysis. We determined that meat/poulty and seafood were purchased mainly by manufacturer's branch(59.8% and 78.3%), and processed food and kimchi were generally purchased by producer's cooperatives(47.7% and 44.9%). 78.3% of the contracts were made via informal purchasing and the frequency of contracts was less than 3 times per year(53.4%). Market studies were conducted individually(54.7%), and by group(47.2%). Dietitian and parents volunteered(50.3%) or dietitians, and school and foodservice staffs(45.3%) participated - together in receiving and inspection. School contracted with $4{\sim}5$(39.1%) and $6{\sim}8$ food suppliers(29.8%). Dietitians(42.3%) or school councils(40.2%) evaluated food suppliers once per semester(60.2%). The majority of dietitians(96.3%) conducted sanitary education for food suppliers once per semester (68.3%). All 13 guidelines which were usually used to evaluate food suppliers were thought to be important(more than 4) based on a 5 scale(1: never important, 5: very important). Among them, 'sanitary storage status of food products(4.85)', 'have a chill car(4.83)' and 'proper control of refrigerator, freezer and storage room(4.81)' were the most crucial guidelines. As dietitians evaluated food supplier's-observances of 13 guidelines, 'have a chill car(4.89)', 'hold medical examination of employees(4.89)' and 'hold liability insurance for handling product(4.80)' were fulfilled relatively well. The guidelines for conducting education for their employees(4.45) and keeping their establishment and equipment sanitary(4.79) were important, but were not observed well(3.39 and 3.37). Additionally, the difference between the importance and the observance score of the 'HACCP certificate' were fairly significant(4.44 and 3.54). Dietitians tended to report that purchasing management related to the removal of foodborne illness factors(4.71), return confirmation(4.50) and purchase specification(4.32) were important. The difference between importance and performance was highest in the process of changing food suppliers when the contracts were violated more than three times. Dietitian's age, education work experience and employment type had no observable effects on how important they considered purchase management to be, but their work experience significantly affected performance in terms of the removal of foodborne illness factors(p<0.05). As supplier management is the most critical factor, it is clearly desirable to educate suppliers at specialized training centers and to supervise suppliers in accordance with the established sanitary guidelines.

• Korean Journal of Soil Science and Fertilizer
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• v.29 no.1
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• pp.44-52
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• 1996

Humic substances of 17 organic fertilizers available on the market were the objects of study. The list of ingredients for formulation of them comprised fish meal. bone meal, oil-cakes, brewer's grains, peat, sawdust, wood bark, zeolite, soil conditioner, live-stock droppings, amino acid fermentation byproduct, chaff, limestone and others. Humic and fulvic acids were isolated from those substances and given chemical and spectroscopic analyses. Nutritional values of the organic fertilizers showed big diversity. Humification of organic matter was incomplete for some of the fertilizers as indicated by a high C/N ratio. Extractable humic acid percentage was higher, in general, than that of fulvic acid. Also the relative content of humin increased with advanced humification. Total acidity was closely related to phenolic hydroxyl groups. Relationships between carboxyl and hydroxyl groups. and carboxyl and alcoholic hydroxyl groups were very significant. Ultraviolet and visible light absorption spectra of humic and fulvic acids were substantially similar. The types of humic acids were B. P, and Rp. Two humic acids of the 17 samples belonged to B type. 3 to P type and all the rest to Rp type.

• The Korean Journal of Financial Management
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• v.24 no.3
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• pp.1-27
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• 2007

When banks prefer securities holding to lending, bank-dependent borrowers would be rationed in bank loan markets. This paper examines, both theoretically and empirically, the incentive of banks to hold securities rather than loans. When banks are in trouble due to an external shock and subsequent drain of deposit, they cannot reduce their loans quickly because loans are illiquid and are not easy to sell. Therefore, banks should respond to insured deposit drain by raising uninsured CDs or debentures. However, they cannot raise enough money through uninsured CDs or debentures when there is costly external finance premium. Meanwhile, if banks hold securities which are highly liquid, they can sell those securities and thus endure deposit drain without costly external financing. This explains why banks hold liquid securities of which yields to maturity are lower than those of loans. Banks' preference for securities comes from the existence of costly external finance premium, which is inversely related with bank net worth. After all, if bank net worth is kept high enough or capital market incompleteness is not severe, the preference for securities should be weakened.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Journal of the Korea Society of Computer and Information
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• v.18 no.11
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• pp.39-49
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• 2013

In this paper, security mechanism of internal network(CAN) of vehicle is a very incomplete state and the possibility of external threats as a way to build a test environment that you can easily buy from the market by the vehicle's ECU(Electric Control Unit) to verify and obtain a CAN message. Then, by applying it to ECU of the real car to try to attack is proposed. A recent study, Anyone can see plain-text status of the CAN message in the vehicle. so that in order to verify the information is vulnerable to attack from outside, analyze the data in a vehicle has had a successful attack, but attack to reverse engineering in the stationary state and buying a car should attempt has disadvantages that spatial, financial, and time costs occurs. Found through the car's ECU CAN message is applied to a real car for Potential threats outside of the car to perform an experiment to verify and equipped with a wireless network environment, the experimental results, proposed method through in the car to make sure the attack is possible. As a result, reduce the costs incurred in previous studies and in the information absence state of the car, potential of vehicle's ECU attack looks.

• 한국사회정책
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• v.25 no.3
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• pp.279-303
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• 2018

Since the introduction of the Riester Pension Scheme, the controversy has continued in the policy studies and the political debates. This study evaluates the achievements and limitations of the German Riester pension scheme and tries to derive policy implications for South Korea. As a result of the analysis, the most worthwhile achievement of the Riester Pension is to strengthen the role of the private pension schemes. Unlike other private pension schemes, it included a large part of lower income households. It also opened a new perspective of utilizing private pension schemes to accomplish the goals of the family policy. Despite these attainments, it does not reach the promised coverage rate. It also was revealed that the higher income households have concluded more Riester Pension Contracts than the targeted lower-income households. Due to high administration fee and incomplete information problems, benefit levels are supposed to be much lower than expected. It concludes, above all, despite some achievements, the Riester Pension Scheme will not fill completely the gap of old age income security caused by the reduction of the public pension system. The German case provides fruitful lessons for Korea. The introduction of a subsidized personal pension scheme in South Korea can be realized only when some prerequisites would be satisfied such as the consolidation and maturing of public pension schemes and the strengthening of the transparency in the private pension market.

• The Journal of the Korea Contents Association
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• v.20 no.12
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• pp.492-497
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• 2020

Today, banks around the world are making great efforts to adapt to the rapidly changing internal and external environment changes caused by the development of IT technology and to gain a competitive advantage in the market. In particular, in line with the rapid growth of smartphone usage, financial services are also provided in a variety of ways using Fintech, and one of the fastest growing areas is mobile simple payment. Mobile payment service is a financial service that pays the purchase price using a portable mobile device. As fintech, a convergence of financial services and information technology, it is recently used not only in financial services, but also in various industries. It is used in all fields where payment functions such as distribution are available. In the case of mobile cards, it shows that the usage rate of people in their 20s and 30s is increasing very much, so it can be said that the use of mobile payment services will continue to increase in the coming future. We know that simple payments are being used. However, it can be said that the research on the use of mobile payment services by these teenagers is somewhat incomplete. Therefore, this study investigated what factors are important for Korean teenagers to use mobile payment services. As a result, among the five hypotheses presented in this study, all hypotheses were adopted except for , which states that cash usage habits have no effect on innovation.

• Korean small business review
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• v.42 no.3
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• pp.173-193
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• 2020

This study analyzes the effects of KOSDAQ-listed firms' convertible bonds, which have recently increased rapidly in number and size. Although KOSDAQ companies are called mid-size companies, KOSDAQ companies belong to SMEs. Furthermore, convertible bonds have traditionally been a critical capital raising tool for SMEs in the US and Europe. In Korea, KOSDAQ companies actively employ convertible bonds. Convertible bonds provide investment incentives for hesitant investors, allowing companies to raise capital at low interest rates. This study analyzes whether capital raising through issuance of convertible bonds by KOSDAQ companies affects their financial constraints. Financial constraints result from incomplete capital markets, which are embedded in most companies and countries.. In particular, financial constraints have a significant impact on the growth and survival of SMEs. The seminal study FHP(1988) is the most important and effective study of firm's financial constraints. We find that FHP's financial constraint measures show that convertible bond issuance would mitigate the financial constraints of KOSDAQ companies. However, the significance of the evidence is not strong.

• The Korean Journal of Air & Space Law and Policy
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• v.31 no.2
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• pp.99-143
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• 2016

General aviation and air transport are two wings of the civil aviation industry. Chinese air transport is developing rapidly, and has become the world second air transport system only second to US since 2005. However, Chinese civil aviation is far behind the world average level, and cannot meet requirements of economic construction and social development. The transition and structural adjustment of Chinese economy provide the general aviation with a unprecedented broad market. The prospect of general aviation is promising and anticipated. The development of general aviation industry needs the legislative supports, and the current legislative conditions of Chinese general aviation are undoubtedly far behind the realistic requirements. Accelerating the legislation in Chinese general aviation industry requires scientific legislation concept. First, Legislation must promote development of general aviation industry. The general aviation will serves as a Chinese emerging industry that boosts domestic demand, promotes employment and expedite domestic economic development. We should, based on both the concept of promoting the industrial development of general aviation and national industrial planning, enact and rectify relative laws and regulations. And we should also straighten out the relationship between aviation security and industrial development and promote the revolution of low-altitude airspace management in an all-round way, in order to improve the utilization rate of airspace resources, classify and establish airspace, simplify examination and approval procedure and intensify operation management. In addition, what we should do is to expedite the infrastructure layout construction, guide the differentiated but coordinated development of general aviation industries in various areas, establish a united supervision mechanism of general aviation, redistrict the responsibilities of Chinese Air Control Agency and set up legislation, law enforcement and judicial systems with clarified institutions, clear positioning and classified responsibilities, so as to usher in a new era of the legislative management of Chinese general aviation industry. Second, shift the focus from regulations to both regulations and services. Considering the particularity of the general aviation, we should use American practices for reference and take into account both regulation and service functions when enacting general aviation laws. For example, we should reduce administrative licensing and market supervision, and adopt "criteria" and "approval" management systems for non-commercial and commercial aviation. Furthermore, pay attention to social benefits. Complete social rescuing mechanism through legislation. It should be clarified in legislation that general aviation operators should take the responsibilities of, and ensure to realize social benefits of environmental protection and ecological balance .Finally, rise in line with international standards. Modify Chinese regulations which is inconsistent with international ones to remove barriers to international cooperation. Specify basic legislative principles. One is the principle of coordination. Realize coordination between the civil aviation and general aviation, between military aviation and civil aviation, and among departments. Two is the principle of pertinence. The general aviation has its own rules and specialties, needing to be standardized using specialized laws and regulations. Three is the principle of efficiency. To realize time and space values of general aviation, we should complete rules in aerospace openness, general aviation airport construction, general aviation operations, and regulation enforcement. Four is the principle of security. Balance the maximum use of resources of Chinese airspace and the according potential threats to Chinese national interests and social security, and establish a complete insurance system which functions as security defense and indemnificatory measure. Establish a unified legal system. Currently, the system of Chinese general aviation laws consists of national legislation, administrative laws and regulations and civil aviation regulations (CAR). Some problems exist in three components of the system, including too general content, unclear guarantee measures, incomplete implementation details, and lacking corresponding pertinence and flexibility required by general aviation regulations, stringency of operation management and standards, and uniformity of standards. A law and regulation system, centered on laws and consisting of administrative laws regulations, industrial regulations, implementation details, industrial policies and local laws and regulations, should be established. It is suggested to modify the Civil Aviation Law to make general aviation laws complete, enact the Regulations of General Aviation Development, and accelerate the establishment, modification and abolition of Chinese general aviation laws to intensify the coordination and uniformity of regulations.

• Journal of Korea Society of Industrial Information Systems
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• v.24 no.5
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• pp.9-16
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• 2019

In today's global energy market, the importance of green energy is emerging. Hydrogen energy is the future clean energy source and one of the pollution-free energy sources. In particular, the fuel cell method using hydrogen enhances the flexibility of renewable energy and enables energy storage and conversion for a long time. Therefore, it is considered to be a solution that can solve environmental problems caused by the use of fossil resources and energy problems caused by exhaustion of resources simultaneously. The purpose of this study is to efficiently produce hydrogen using plasma, and to study the optimization of DME reforming by checking the reforming reaction and yield according to temperature. The research method uses a 2.45 GHz electromagnetic plasma torch to produce hydrogen by reforming DME(Di Methyl Ether), a clean fuel. Gasification analysis was performed under low temperature conditions ($T3=1100^{\circ}C$), low temperature peroxygen conditions ($T3=1100^{\circ}C$), and high temperature conditions ($T3=1376^{\circ}C$). The low temperature gasification analysis showed that methane is generated due to unstable reforming reaction near $1100^{\circ}C$. The low temperature peroxygen gasification analysis showed less hydrogen but more carbon dioxide than the low temperature gasification analysis. Gasification analysis at high temperature indicated that methane was generated from about $1150^{\circ}C$, but it was not generated above $1200^{\circ}C$. In conclusion, the higher the temperature during the reforming reaction, the higher the proportion of hydrogen, but the higher the proportion of CO. However, it was confirmed that the problem of heat loss and reforming occurred due to the structural problem of the gasifier. In future developments, there is a need to reduce incomplete combustion by improving gasifiers to obtain high yields of hydrogen and to reduce the generation of gases such as carbon monoxide and methane. The optimization plan to produce hydrogen by steam plasma reforming of DME proposed in this study is expected to make a meaningful contribution to producing eco-friendly and renewable energy in the future.