• Korean Journal of Construction Engineering and Management
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• v.19 no.2
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• pp.96-106
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• 2018

The government adopted activation policy of real estate to overcome low economic growth rate. Real estate activation plan adopted by the government raised credit limit by lowering the regulation, and reduced real estate investment cost by reducing the base rate. Also, delayed transfer tax on multi-house owner to activate real estate investment and resolved purchase right resale. Relief of real estate regulate caused increase of housing sales and price increase, and the real estate market changed to overheating aspect such as premium upon completion of lot sale in a short time. Such market atmosphere greatly increased household debs as owners own houses based on 'financial debt' instead of their income. Since 2017, real estate policy was reinforced to reduce household debts and lending rate was raised due to rise of base rate, accordingly, burden of household debt is expected to increase. This research suggested a plan for the Financial Supervisory Service to efficiently manage the financial world by analyzing the cause and problem of household debs.

• Korean Journal of Social Welfare
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• v.59 no.2
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• pp.143-169
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• 2007

The major purpose of this study was to offer a comprehensive analysis of the changing trends and causes of poverty among urban wage earners' households from 1995 to 2005. In order to do that, this study used the micro data of "Income and Expenditure Survey of Urban Households" by the National Statistical Office(NSO) and GEE(Generalized estimating equation) regression model which is know as an appropriate method for the longitudinal and clustering data. The results show that (1) the numbers of poverty rate and poverty gap in recent years are even getting seriously worse than those in the IMF crisis. (2) Main characteristics of poor are female headed, old aged, low educated households, and having atypical working position. (3) Major determinants of poverty are also related to the variables as mentioned the above. (4) However, poverty reduction effect of public transfer increased preferably in recent years.

• Explosives and Blasting
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• v.15 no.3
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• pp.14-19
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• 1997

Koreans have emphasized education as the primary means to reconstruct our country means to reconstruct our country after two catastrophic events-the Japanese occupation and the Korean War(1950-1953). A Strong belief- in education coupled with sheer deter-mination spurred the period of industrial and eeonomic development that started in the early 1970-'s. The "can-do" attitude of the general public was matched and aided by small S & T communities. Scientists and engineers provided the neeessary expertise to manufacture goods and process the many raw materials imported from overseas. After nearly three decades of reconst-ructing our completely devastated country, Korea has become a modern, cosmo-politan, fast-paced and dynamic country. In order to further increaser our manufac- turing capabilities and double the per-capita income by the beginning of the 21st century, we must improve productivitiy and encourage creatitivity in all sectors of our country. The S & T community's efforts in research and development. education, and interna-tional cooperation will be invaluable in determining our direction and reaching these goals. The general public is eager to peacefully unite our foreign powers since 1945. Toward that end. members of the S & T community are willing to coope-rate with our north Korean counterparts in all areas of S & T with the exception of defense related endeavors. Establi-shing scientific ties with north Korea will result in mutual economic benefit and greater regional stability in East Asia. In particular. scientists and manu-facturers in each province are eager to initiate cordial and professional relation-ships with north Korea in the hopes of securing these benefits. The Korean Federation of Science and Technology Societies(KOFST) has played an important role both in developing S & T policies, and in gostering the frowty of S & T societies. A non-governmental umbrella organization composed of over 251 professional societies, KOFST facili-tates the transfer of research outcomes and technology from research institutions to the various industries. KOFST also seeks to increase cooperation between the countries of the Pacific Rim. As evidence of that, we have pursued joint research and industrial ventures with China. Established projects include those on environmental conditions in the Yellow Sea, and improvement of aircraft manufacturing, telecommunica-tion equipment, and agricultural produ-cts. Increased cooperation between the Pacific Rim countries, particularly in S & T, would foster social and economic development for the region as a whole.

• International Journal of Advanced Culture Technology
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• v.3 no.1
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• pp.120-128
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• 2015

In this paper, Residential roof top photovoltaic system with 9.9 kW design is proposed. The system composed of 200 Watts solar array 33 panels connecting in series 10 strings and parallels 3 strings which have maximum voltage and current are 350 V and 23.8 A. The 10 kW sinusoidal grid-connected inverter with window voltage about 270-350 is selected to convert and transfer DC Power to AC Power at PCC (Point of Common Coupling) of power system following to utility standard. However the impact of fluctuation and uncertainty of weather condition of PV may decrease the voltage stability and voltage collapse of power system. In order to solve this problem the energy storage such 120 V 1200 Ah battery bank and 30 kVAR capacitor are designed for voltage stability control. The other expensed for installing the system such battery charger, cable, accessories and maintenance cost are concerned. The economic analysis by using investment from money loan with interest about 7% and use own money which loss income of deposit about 3% are calculated as 671,844 and 547,044 for PV system with energy storage and non energy storage respectively. The solar energy from PV is about 101,616 Bath per year which evaluated by using the value of $5kWh/m^2/day$ from average peak sun hour (PSH) of the Thailand and 6.96 Bath/kWh of Feed in Tariff Incentive. The payback periods of four scenarios are proposed follow as i) PV system with energy storage and use loan money is 15 years ii) PV system with no energy storage and use loan money is 10 years iii) PV system with energy storage and use deposit money is 9 years iv) PV system with energy storage and use deposit money is 7 years. In addition, the other scenarios of economic analysis such no FIT support and other type of economic analysis such NPV and IRR are proposed in this paper.

• The Korean Journal of Rehabilitation Nursing
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• v.8 no.2
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• pp.102-109
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• 2005

Purpose: The purpose of this study were to investigate the health status, the currency of rehabilitation therapy, and the patient learning needs on hospital with disabilities. Method: The subjects consisted of 87 disabled adults on hospital. Data was collected from February until to June 2005, where they asked structured questionnaires. A descriptive survey design was used and the SPSS 12.0 program was used for data analysis, which included t-test, ANOVA and Duncan's multiple comparison test. Result: There are a lot of patient through the transfer from the general hospital and the rehabilitation hospital. Their heath status changed good after hospital admission. Patients took exercise therapy the most, which is one of the rehabilitation therapy. But they need to enough physical therapy because patients have limited time for treatment. The education-need-level was high on hospital with disabilities, especially the need of support and care are the highest on the subscale of patient learning need. There are significant patient learning need differences in income and admission location(p<.05). Conclusion: Disabled persons on hospital needs to help and learning exercise by nurses. There should be rehabilitation programs for patients who are ready to leave the hospital. After discharging, there needs to be various rehabilitation services, support and care for the community based rehabilitation.

• Korean Journal of Social Welfare
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• v.68 no.3
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• pp.29-50
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• 2016

This study examined the determinants of housing affordability using the 2014 fact-finding survey of housing. This study identified the effects of characters of districts as well as the effects of characters of family and housing, taking advantage of HGLM(Hierarchical General Linear Model). The results of this study showed that male householder, higher education level, the monthly housing, higher satisfaction of environment of housing are the factors that increased the odds of living at unaffordable housing, but higher income, public transfer recipient, living at sub-standard housing, the Jensei housing are the factors that decreased the odds of living at unaffordable housing. And the higher housing price, the higher rent of the districts increased significantly the odds of living at unaffordable housing, but the higher rate of public housing of the districts decreased the odds of living at unaffordable housing. This study provides the basis that the price of housing and rent should be controled and the policy of public housing should be expanded for housing welfare.

• Journal of Korea Trade
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• v.25 no.5
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• pp.74-92
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• 2021

Purpose - Utilizing a large sample of Korean firms, this study examines international diversification impacts on corporate tax avoidance and whether firms affiliated with large business groups (known in Korean as "chaebol") reinforce the relationship between international diversification and tax avoidance. Design/methodology - This paper hypothesizes that 1) international diversification is likely to increase tax avoidance, 2) the positive effect of international diversification on tax avoidance is likely to be more pronounced for chaebol firms. We examine the hypotheses by using Korean firms listed in the Korean stock market between 2011 and 2016. We employ the number of foreign subsidiaries and the entropy index as proxies for international diversification and CASH ETR and GAAP ETR as proxies for tax avoidance. Findings - Our findings are summarized as follows. First, we have found that as firms are more internationally diversified, tax avoidance increases. It means that international diversification can be employed as a method of reducing the tax burden. Second, firms affiliated with chaebol are strengthened by the positive relation between international diversification and tax avoidance. It is interpreted that chaebol firms have more effective opportunities to reduce taxes than other firms. When entering foreign markets, they can share experience and resources to decrease taxation within the large business group. Originality/value - This study provides empirical evidence regarding the tax effect of international diversification. Unlike prior studies, international diversification is positively related to tax avoidance in Korea. In addition, we present additional evidence on the chaebol effects of international diversification on tax avoidance, in which they have an advantage to reduce taxes using transfer pricing through related party transactions, income shifting to low tax rate countries, and establishing subsidiaries in tax havens.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.4
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• pp.27-33
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• 2019

The min-cut problem that decides the maximum flow in a complex network flows from source(s) to sink(t) is known as a hard problem. The augmenting path algorithm divides into single path and decides the bottleneck point(edge), but the min-cut section to be decide additionally. This paper suggests O(n) time complexity heuristic greedy algorithm for the number of vertices n that applies free agent system in a pro-sports field. The free agent method assumes $N_G(S),N_G(T)$vertices among $v{\in}V{\backslash}\{s,t\}$to free agent players, and this players transfer into the team that suggest more annual income. As a result of various networks, this algorithm can be finds all of min-cut sections and min-cut value for whole cases.

• Korean Journal of Agricultural Science
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• v.48 no.1
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• pp.141-149
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• 2021

The cultivation area for domestic cabbage increased by 26.3% from 10,968 ha in 2019 to 13,854 ha in 2020, and among leafy vegetables, the cabbage cultivation area was 62%, and production was 78.9%. Demand for field crop production of cabbage, which has a relatively high-income level compared to rice farming, is increasing, and mechanization of the field operation is urgently needed due to the insufficient development of related farming machinery. In this study, a prototype fabrication and performance test of a tractor-attached cabbage collector was carried out. The transport section was divided into two parts, one for the feeding and transportation and the other for the screening and packaging to selectively collect cabbages in bulk bags or boxes. The length of the primary collecting conveyor was designed to meet the field conditions of the Korean cabbage cultivation standards so that six cultivation rows could be worked simultaneously. Power was controlled by a hydraulic transmission line of the tractor and was easily mounted onto the 3-point hitch links behind the tractor. When the performance was evaluated, the transfer rate, loss rate, damage rate, and work performance were 100, 0, 1.2%, and 1.9 h·10 a^-1. Final improvement and commercialization of the prototype would considerably contribute to the mechanization of harvesting cabbage, the main ingredient of Kimchi.

• Asia-Pacific Journal of Business
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• v.11 no.2
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• pp.133-143
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• 2020

Purpose - This study seeks to summarize the tax changes in stock trading and analyze K-OTC stock trading data in 2017 and 2018 to infer the effects of the application of capital gains taxes by individual investors. Design/methodology/approach - This study analyzes the case of the expansion of the 2018 capital gains tax exemption in the K-OTC market, which exempts capital gains tax on the proceeds from the sale of individual investors of certain stocks under the temporary special law. Findings - In the K-OTC market, the amount of transactions has expanded since the capital gains tax exemption in 2018, but the volume of transactions and transaction turnover have decreased. In particular, the result of lower transaction turnover after the expansion is contrary to expectations. To control the macroscopic effects of the stock market, further analyses the transactions of capital gains tax-exempt stocks and non-exempt stocks. The turnover rate of exemption stocks is higher than that of the non-exempt stocks. In the case of transaction turnover, the two results are not consistent. However, the latter result is more meaningful because the comparison of exempt and non-exempt reduces distortion by macro effects. Research implications or Originality - To mitigate the impact of capital gains taxes on stock market, government authorities need to consider the gradual expansion of the scope of taxation, the application of separate taxation in the introduction of capital gains, the reduction tax rate on transfer income of listed shares, and the reduction tax rate on long-term holdings.