Environment of Doing Business in East Asia : South Korean Experience

Jihène Malek 한국유통과학회 2016 The Journal of Industrial Distribution & Business( Vol.7 No.1

Purpose – The purpose of this paper is to aim to stress the importance of doing business environment in South Korean economy. The theoretical justification is based on neo-institutional theories and new business management including Porter’s Model as main justifications of state intervention due to the market failures to promote a competitive environment of doing business. Research design, data and methodology – The methods to be taken is to provide a comparative performance analysis, and offer in terms of doing business and economic freedom sub-index complemented by Korean reforms diagnostics. Results – The main results underlined the key factors explain the success of business environment in South Korea such as: a simplified registration procedures, a target tax incentives, the removal of business barriers, the improvement of legislative and regulatory framework, target reforms, property right and technical norms, good governance and the quality of institution, a role of a well-functioning legal framework, a strong competition framework, and the transparency of regulation, etc. Conclusion – A competitive environment of doing business is based on the target national strategies, appropriate reforms responding to national needs and good governance system.

Selecting Target Word Using Contexonym Comparison Method

Ji, H.,Gaiffe, B.,Choo, H. SPRINGER-VERLAG 2007 Lecture Notes in Computer Science Vol.- No.4557

Start-up strategy and operational tests of gasoline fuel processor for auxiliary power unit

Ji, H.,Bae, J.,Cho, S.,Kang, I. Pergamon Press ; Elsevier Science Ltd 2015 International journal of hydrogen energy Vol.40 No.11

In order to satisfy the needs for electrical power in future combat systems, a gasoline fuel processor (GFP) for an auxiliary power unit (APU) has been developed. This efficient design of a compact hydrogen-production system thermally and physically integrates the unit processes of autothermal reforming, high- and medium-temperature water gas shift, preferential oxidation, heat exchange and external burner into a single hardware package. The start-up strategy is established to turn the GFP on even at subzero temperature and reach the steady-state rapidly. In consideration of both energy consumption and system size, the sequence is initiated from start-burner mode. The catalytic-partial-oxidation (CPO) mode is second, followed by autothermal reforming (ATR). A glow-plug needed to ignite the gasoline is positioned behind the catalyst to minimize soot generation at start-burner mode. In ATR mode, feed rate of water for each heat exchanger is controlled to operate a reactor at target temperature and reduce the water condensation at surface of catalyst. Based on this start-up strategy, a GFP is able to produce a reformate gas that contained >40 vol.% H<SUB>2</SUB> and <0.5 vol.% CO within 30-35 min at room temperature and -32 <SUP>o</SUP>C. An APU with a GFP shows the stable start-up and continued operation.

Deep crystallization induced high thermal conductivity of low-temperature sintered Ag nanoparticles

Ji, H.,Wang, S.,Li, M.,Kim, J. North-Holland 2014 Materials letters Vol.116 No.-

We studied the mechanism and morphological evolution of a thermal interface material prepared by pressureless sintering of a paste containing silver nanoparticles (Ag NPs) flocculated with citrate or nitrate. A high thermal conductivity (>100W/K-m) was obtained from the material sintered at 453K for 30min. Significant crystallization and large amounts of twins were observed in the material. These results could be ascribed to the thinner organic shells surrounded the Ag NPs, resulting in easy activation of Ostwald ripening.

The effect of pre-strain on hydrogen embrittlement in 310S stainless steel

Ji, H.,Park, I.J.,Lee, S.M.,Lee, Y.K. Elsevier Sequoia 2014 JOURNAL OF ALLOYS AND COMPOUNDS Vol.598 No.-

The effect of pre-strain on hydrogen embrittlement (HE) was investigated using STS 310S, considering its application to a ferrous cylinder liner for hydrogen storage. Whereas tensile strength was insignificantly influenced by hydrogen charging, elongation was decreased due to a ductile to brittle fracture transition. However, the degree of the reduction in elongation by hydrogen charging was decreased with increasing pre-strain, indicating that pre-straining improved the resistance to HE by suppressing the fracture transition. The cause for suppression of the fracture transition by pre-strain was investigated through the analyses of strain hardening behavior and thermal desorption of hydrogen. The strain hardening rate curves of annealed and pre-strained specimens was divided into several stages, which were greatly affected by primary and secondary twinning, regardless of hydrogen charging. This strain hardening analysis showed that pre-straining suppressed mechanical twinning during tensile deformation. The thermal desorption analysis revealed that the migration of diffusible hydrogen atoms to twin boundaries was hindered by pre-strain. Therefore, the reason why pre-strain suppressed the fracture transition to improve the resistance to HE was because pre-strain hindered both mechanical twinning during tensile deformation and hydrogen delivery to twin boundaries not to form highly hydrogen-concentrated twin boundaries.

An Interactive User Interface for Text Display

Ji, H.,Choo, H. SPRINGER-VERLAG 2007 ICHIT 2012 Vol.4488 No.-

賣出債權의 管理에 關한 小考 : 外上賣出金을 中心으로

鄭鎭守 圓光大學校 1981 論文集 Vol.15 No.1

Accounts Receivable are the claims of a business against its customers for goods and service sold to them in the ordinary course of operations. The proper measure of Accounts Receivable is the amount estimated to be collectible in the near future through ordinary business operations. Usually the terms of sale specify no interest for accounts which run for a very short term. As a special matter, implied interest for the brief waiting period is usually so small that no attempt is made to estimate it. Trade accounts receivable result from revenue transactions. They become assets when revenue is realized because of some definite event, such as the transfering of legal title of goods or the rendering of service to a customer. Each amount legally receivable should be recorded as an asset at the time a claim arises, so that the assets and the revenue of the business can be measured properly and so that timely collection efforts can be made. In order to measure accounts receivable at their cash value and to assign the appropriate amount of revenue to each time period, several types of deductions should be made from the total amount of receivables legally owned. These adjustments are for uncollectibles, returns, allowances, discounts and reimbursable shipping charges. To fail to consider these items in financial statements prepared before the claims are settled would be to overstate both Sales Revenue and the asset, Accounts Receivable. The amounts of these adjustments cannot be known exactly in advance, but that is no excuse for failing to make reasonable estimates. The seller's past experience, together with known changes in factors affecting allowances, returns and losses, may be used as a basis for such estimates. Each estimate may be recorded by debiting an appropriately named revenue deduction account. The correspoding credit should be to an asset valuation accout which is a deduction from Accounts Receivable. The general objective of internal control procedures for accounts receivable is to insure that the business collects amounts owed by its customers promptly and fully, and that the collections are properly paid into the company's treasury. This requires measures to prevent fraud, erros, and inefficiency in debiting charge sales ot customer's accounts and in recording subsequent deductions for collections, returns, allowances, and write-offs. Detailed procedures for handling receivables are tail-ored to suit the individual business. If posssible, however, seperate employees should approve creidt, ship the goods, bill the customers, receive cash, keep the customer's detailed accounts, and maintain the accounts receivable controlling account. Responsibility for approving credit should be specifically assigned to one employee or department, preferably not to the sales department, In its zeal to increase sales, the sales department might be too lax in expending credit. The procedures should insure that credit is granted according to the companys' policy, and only after proper investigation of the applicant's credit record. Procedures for shipping goods and preparing sales invoices should provide the accounts receivable book keeper a prompt and accurate record of all sales. An individual other than the one who prepares the invoices should check the accuracy of the quantities, prices, computations, discounts, and shipping terms. Copies of sales invoices and collection memoranda should be routed to the accounts receivable subsidiary ledger book-keeper for posting to the individual customer's accounts. The system of corss-checks is strengthened if information as to the total debits and credits for these types of transactions goes directly to the general ledger book-keeper for posting to the accounts receivable controlling account independently of the information given to the subsidiary ledger book keeper. Credits to customer's accounts for returns, allowances, and write-offs should be approved by an appropriate executive after he has determined that they are proper. An accounts receivable bookkeeper who has access to cash collections might other wise pocket them and cover up by falsely recording returns or similar credits in the customer's accounts. A customer would never be the wiser; the books would show that his account was settled, and he would not be billed in teh future. An individual who has access to both accounts receivable records and cash collections can conceal temporary misappropriations of cash by lapping or postponing credits to the customer's accounts. Lapping can be detected rether easily if cash collection and deposit resords are compare carefully; it can be prevented if individuals who handle cash are not given access to the accounts. There should be continuous follow-up efforts to collect accounts receivable, both those which have been written off as uncollectible and those which are considered good. Frequent analytical reports of the types described in this chaper should be prepared for management review and action.

大都市圈의 廣域行政體制

張志浩 동국대학교 행정대학원 1973 행정논집 Vol.4 No.-

現代에 있어서 地方團體區域의 문제점

張志浩 동국대학교 행정대학원 1971 행정논집 Vol.2-3 No.-

곡류가공이 돼지성장과 도체특성에 미치는 영향

WU.JIH-FANG,WU. JIH-FANG 대한양돈협회 1990 養豚 Vol.12 No.10