• Journal of Digital Convergence
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• v.22 no.3
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• pp.1-7
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• 2024

This study provides an in-depth analysis of the impact of the deepening reform and opening-up policies announced at the 20th CPC Central Committee's Plenary Session, particularly focusing on the <Foreign Investment Law> and its effects on the tax decisions and organizational restructuring of Korean companies operating in China. Using a comprehensive literature review and policy analysis, the study compares the dual legal structure and tax differences before and after the implementation of the law, assessing how legal unification has influenced the organizational forms and tax strategies of Korean companies. The findings indicate that the <Foreign Investment Law> has played a crucial role in enhancing legal consistency and tax equity between foreign-invested enterprises and domestic enterprises, thereby enabling Korean companies to manage their operations in the Chinese market more stably and efficiently. Additionally, in the context of the ongoing U.S.-China trade conflict, the law's provision of national treatment and tax benefits has proven to be a significant factor in the survival strategy of Korean companies in China. Future research should focus on empirically examining the long-term effects of this law and its impact on actual corporate performance.

• Journal of Teachers' Pension
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• v.3
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• pp.69-105
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• 2018

저출산과 고령화 이슈는 우리사회의 경제적 문제뿐만 아니라 공적연금의 재정지속가능성 여부와도 맞물려 있다. 실제로 우리나라 모든 공적연금은 사회보험역설(social insurance paradox)이 지속되기 힘든 새로운 도전에 직면하였다. 즉, 재정지속가능성은 제도 내적 연금개혁 혹은 제도 외적 재정지원이 없다면 항시적 수지불균형 상태가 누적될 것으로 예측된다. 이에 정부는 직접 고용과 관련된 공무원연금과 군인연금에 대해서만 연금충당부채를 산출하도록 규정하고 있다. 발생주의회계를 채택한 국제회계기준(종업원급여)을 참조하여 연금충당부채 산출을 위한 연금회계준칙(2011.8.3. 제정; 2011.1.1. 시행) 그리고 '연금회계 평가 및 공시 지침(2011.8.3. 고시 : 이하 편의상 연금회계지침이라 함)'을 신설하였다. 사학연금에 적용성 여부 논의에 앞서, 이들의 산출방법상의 문제점을 먼저 살펴보았다. 첫째, 공적연금은 공통적으로 세대 간 합의에 의해 운영되는 사회계약에 해당하므로 제도의 연속성을 전제로 한다. 하지만 연금회계준칙 및 지침은 제도의 청산을 전제로 현재 가입자(연금 미수령자, 연금 수령자)에 대해서 연금충당부채를 산출하는 폐쇄형측정(closed group valuation)을 채택하고 있다. 즉, 폐쇄형은 제도의 연속성 속성을 반영하고 있지 못하고 있어 기본 전제와 모순된다. 둘째, 공무원연금과 군인연금은 이미 기금 소진(최소한의 유동성기금만 보유함)이 되었고 정부의 보전금에 의해 수지 균형이 유지되는 순수부과방식 체계로 전환되었다. 따라서 연금충당부채는 해당 적립기금의 과소 여부를 판정하는 재정상태 기준 값에 해당하므로 기금소진이 진행된 현 상황에서는 산출의 목적, 필요성을 찾기가 힘들다. 부언하면, 제도 외적 재정지원(보전금)에 의한 수지균형방식이라면 발생주의회계보다는 현금주의회계가 회계의 목적적합성이 높다. 마지막으로 연금충당부채 산출에 있어 가장 민감한 할인율 설정 권한을 기재부장관에게 위임한 내용은 산출의 객관성, 일관성을 확보하기 힘들다고 판단된다. 이를 해소하기 위한 방안으로 본 연구에서는 5년마다 실시하고 있는 장기재정계산에서 예측된 명목 기금투자수익률을 연도별로 적용할 것을 권고하고 있다. 현행 정부회계기준을 사학연금제도에 그대로 적용하기에는 상당한 무리가 있다. 그 이유와 공시방안에 대해 살펴본다. 현재 사학연금은 기금소진 이슈로부터 상당부분 벗어나기 위해 2015년 연금개혁을 단행한 바가 있고 이를 통해 상당기간 부분적립방식 체계가 유지될 것이다. 물론 제도 외적 재정지원은 사학연금법 제53조의7에서 정부지원의 가능성만을 열어 놓은 상태이므로 미래기금소진의 가능성은 상존한다고 볼 수 있다. 먼 미래에는 순수부과방식 체계로 전환될 개연성이 높다. 이러한 재정의 양면성을 본 연구에서는 이중재정방식(dual financing system)이라고 한다. 이러한 속성을 고려하여 연금충당부채(연금채무라는 표현이 적합할 것으로 사료됨)를 산출하고 공시하여야 한다. 그 주요 연구 결과는 다음과 같이 요약된다. 먼저 현행 부분적립방식의 재정상태 검증을 위해 연금채무를 산정할 필요성이 있다. 이를 위해 본 연구에서는 기발생주의(예측단위방식 적용)에 근거한 폐쇄형 측정I(제도 종료를 전제로 현 가입자의 잠재연금채무(IPD) 산출에 초점을 둠) 그리고 미래발생주의(가입연령방식 적용)에 근거한 폐쇄형 측정II(추가적으로 현 가입자의 일정기간 급여 및 기여 발생 허용)을 제안하고 있다. 이를 통해 미적립채무의 규모 그리고 이를 해소하기 위한 상각부담률을 산출할 수 있다. 최종적으로 미래 가입자들까지 포함하고 기금소진 가능성까지 고려하는 개방형측정(open group valuation)을 다루고 있다. 단, 본 연구에서는 공무원연금처럼 기금부족분에 대해서 향후 정부보전금이 있다는 가정 하에 공시 방법을 제시하고 있다. 요약하면, 현행 사학연금제도는 현재와 미래의 재정 양면성을 모두 고려하여 연금채무 및 미적립채무를 공시하여야 한다. 부언하면, 현재 부분적립방식 재정상태를 반영하는 연금채무는 발생주의회계를 적용하고 미래에 도래할 순수부과방식 재정상태는 현금주의회계를 적용할 것을 최종 결론으로 도출하고 있다. 마지막으로 본 연구의 한계는 정부보전금의 가능성에 대한 법률적 해석과 병행하여 책임준비금 범위의 안정적 확대를 전제로 한 공시 논의 그리고 보전금의 책임한도 범위에 따른 공시 논의 등은 다루고 있지 않다는 점이다. 이러한 논의 사항은 향후 연구과제로 두고자 한다.

• Journal of Korean Library and Information Science Society
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• v.51 no.3
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• pp.103-121
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• 2020

This study aimed to analyze the research trends of school libraries from 1990 to July 2020. To this end, LDA topic modeling analysis was conducted to the domestic article abstracts related to school libraries. The total number of documents is 498 papers published by the four major domestic journals in Library and Information Science. The log-likelihood estimate criterion was used to determine the number of topics for topic modeling. As a result of the study, 27 topics were discovered, then, theory were categorized by eight subject areas: general, institutional system, building/equipment, operation/management, data organization, service, education, and others. The most popular research was library utilization classes (T27) and Information Utilization (T2). More than 20 studies were found in each evaluation index development (T13), school librarian placement (T24), learning information media utilization (T3), community public library (T7), library cooperation (T9), library use (T17), library research (T11), reading education (T4), collection development (T5), and education effects/teaching methods (T18).

• Journal of Korea Port Economic Association
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• v.37 no.2
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• pp.107-118
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• 2021

This study investigates the strategies that are important for selecting shuttle carriers and logistics warehouses. In container transportation, competitive pricing has become an order qualifier due to the establishment of the standard freight rate system. As a result of this study, it can be seen that both logistics warehouses and shuttle carriers place greater importance on the partnerships with companies and employee education. Besides those two factors, the punctuality of delivery is found to be important for the quality of transportation. Therefore, companies must continue to increase their competitiveness. As customer service of the shuttle carrier, resolving the loss or damage and claim handling part is evaluated more importantly in the logistics warehouse than the ablity to resolve unexpected event. The future strategy should focus on resolving the loss/damage and claim handling factors so that companies can be competitve in the future. Based on research results, logistics warehouses and shuttle carriers can establish different marketing strategies to maintain a firm position on the market by securing competitive advantage within port hinterland.

• Journal of the Korea Convergence Society
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• v.12 no.4
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• pp.267-274
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• 2021

This study used data from the 6rd and 12th year of the Korean Welfare Panel to evaluate the effects of the Personal Assistance Service(PAS) system on the labor market of PAS users' participation. For the purpose of this study, 64 program groups using the Korean PAS and 344 control groups not using the Korean PAS were selected using Caliper matching among the propensity score matching. A chi-square test was used for the difference in characteristics between groups, and a simple difference-in-differences (DID) model and a double-difference multiple regression analysis of DID were performed to estimate the effect of thepolicy before and after the Korean PAS. As a result of the study, it was found that statistically, PAS had no significant effect on the labor market. This is due to the low number of system users, resulting in low post-hoc power, incomplete matching and limited availability of PAS Assistants for Disabled People. Therefore, In order to demonstrate the effectiveness of the Personal Assistance Service(PAS) system, specialized services and systems that meet the needs of the disabled and household members should be implemented.

• Journal of The Korean Association For Science Education
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• v.26 no.4
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• pp.527-536
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• 2006

This study investigated the components of science teacher professionalism, the meaning of PCK (Pedagogical Content Knowledge), examples of science PCK, and complementary measures that should be taken to improve teacher professionalism. Six science teachers recommended by their colleagues explained that the science teacher's professionalism (or professional knowledge) consists of science content knowledge, knowledge about teaching, knowledge about learners, and improvement efforts. Science teachers' definition of PCK, which is the professional knowledge that members of the wider society expect teachers to possess, is the teacher's materialized knowledge that aims at students' understanding and PCK is the accumulated know-how of teachers as they strive to make their teaching comprehensible by students. Science teachers also contended that teachers as professionals need to complement an accountability system, acknowledgement of continuous self-developmental efforts, collegiality, and securing validity in the teacher employment test. The teachers argued that the societal recognition of teaching professionalism is essential for a high quality teaching. Suggestions for how to improve science teaching professionalism are also discussed.

• Proceedings of the Korean Association of Geographic Inforamtion Studies Conference
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• 2003.04a
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• pp.239-246
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• 2003

BPR(Business Process Re-engineering)은 업무 프로세스를 혁신적으로 재설계 함으로써 급속한 외부환경과 내부환경의 변화에 능동적으로 대처하고자 하는 기업의 경영혁신 기법, 조직 재설계의 수단으로 도입되었다. 해마다 시행되고 있는 정보화평가위원회의 국가 정보화 사업에 대한 평가는 정보화 사업의 성과관리에 있어 BPR에 따른 조직과 제도개선 성과를 포함하여 제도혁신에 대한 인센티브 제공 둥 조직과 제도혁신 강화의 필요성이 강하게 주장되는 등 BPR은 공공부문으로 점차 확대 될 추세이다. 본 연구는 조직적 문제의 해결을 통하여 지방자치단체 GIS의 효율성을 제고 하고자 하는 목적으로 출발하였다. 따라서 BPR의 이론적 고찰을 통하여 지자체 GIS BPR의 개념을 정의하고, 지방자치단체의 GIS 시스템 도입 이후의 업무 프로세스의 변화, 업무 변화의 양상, 잠재적 업무 효과를 BPR의 기법을 통해 보여줌으로써 조직 재설계의 수단으로 GIS BPR의 가능성을 모색하였다. 이는 GIS 발달 단계에 따른 효과 창출의 패러다임을 고려한 지방자치단체 GIS 업무의 변화를 수용하는 능동적이고 융통성 있는 조직 모형을 찾는 것이라 할 수 있다. 따라서 단위조직, 진화조직, 전체조직의 GIS 발달 단계에 따른 지방자치단체 GIS 조직 모형을 규정하였다. 본 연구를 통한 시사점은 지방자치단체 GIS 조직이 현재의 단위조직 수준에서 진화조직의 단계를 걸쳐 전체조직으로 향하는 가능성을 제시했다는 점이다. 이는 지방자치단체가 각각의 단계에서 GIS의 도입 효과를 창출하기 위하여 충실히 수행해 할 것이 무엇인지를 BPR을 통해 조직적 차원에서, 그리고 조직이 다루는 업무영역의 차원에서 접근했다는 점에서 그 의의가 있다. 본 연구의 결과를 통해 지방자치단체 GIS 기본계획에 있어 조직 측면의 장기적 비전의 제시가 가능하며 이를 통해 보다 성숙된 GIS 사업의 추진과 효율적인 시스템의 운영이 가능할 것이다.. 이상의 결과를 종합해볼 때, ${\beta}$-glucan은 고용량일 때 직접적으로 또는 $IFN-{\gamma}$ 존재시에는 저용량에서도 복강 큰 포식세로를 활성화시킬 뿐 아니라, 탐식효율도 높임으로써 면역기능을 증진 시키는 것으로 나타났고, 그 효과는 crude ${\beta}$-glucan의 추출조건에 따라 달라지는 것을 알 수 있었다.eveloped. Design concepts and control methods of a new crane will be introduced in this paper.and momentum balance was applied to the fluid field of bundle. while the movement of′ individual material was taken into account. The constitutive model relating the surface force and the deformation of bundle was introduced by considering a representative prodedure that stands for the bundle movement. Then a fundamental equations system could be simplified considering a steady state of the process. On the basis of the simplified model, the simulation was performed and the results could be confirmed by the experiments under various conditions.뢰, 결속 등 다차원의 개념에 대한 심도 깊은 연구와 최근 제기되고 있는 이론의 확대도 필요하다. 마지막으로 신뢰와 결속에 영향을 미치는 요소간의 개념적 분류, 차이의 검증, 영향력 등

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2021.11a
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• pp.78-80
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• 2021

This study is based on Degree of Recognition and AHP surveys for experts, this study investigates changes in the demand of seafarers in response to changes in the shipping industry environment in which Maritime Autonomous Surface Ships(MASS) emerge according to the application of the fourth industrial revolution technology to ships, and it looks into changes in seafarers' skills. It also analyzes and proposes a plan for cultivating seafarers accordingly. As a result of Degree of Recognition and AHP analysis, it is analyzed that a new training system is required because the current training and education system may cover the job competencies of emergency response, caution and danger navigation, general sailing, cargo handling, seaworthiness maintenance, emergency response, and ship maintenance and management, but jobs such as remote control, monitoring diagnosis, device management capability, and big data analysis require competency for unmanned and shore based control.By evaluating the importance of change factors in the duties of seafarers in Maritime Autonomous Surface Ships, this study provides information on seafarers educational institutions response strategies for nurturing seafarers and prioritization of resource allocation, etc. The importance of factors was compared and evaluated to suggest changes in the duties of seafarers and methods of nurturing seafarers according to the introduction of Maritime Autonomous Surface Ships.It is expected that this study is meaningful as it systematically derived the duties and competency factors of seafarers of Maritime Autonomous Surface Ships from a practical point of view and analyzed the perception level of each relevant expert to diagnose expert-level responses to the introduction of Maritime Autonomous Surface Ships.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.24 no.1
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• pp.125-132
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• 2024

The purpose of this study is to discover a drone utilization model tailored to local characteristics, propose directions for building a drone demonstration city based on demand surveys for drone activation, and suggest ways to utilize and support a drone application system. First, according to the survey results, there was a high understanding of and necessity for drone demonstration projects, particularly in addressing urban issues, which were deemed to have a significant impact. Second, based on the analysis of priorities and short- and long-term approaches, disaster-related tasks were evaluated as a priority, requiring an approach through medium- to long-term strategies. Third, it was noted that budgetary considerations emerged as the most critical issue during project implementation. Practitioners and experts expressed willingness to actively introduce drone-based technologies into their work when budget and technology were ready. Budgetary constraints were identified as the most significant obstacle to proper implementation, emphasizing the need for resolution. Fourth, the necessity of demand surveys during project development was identified in certain areas. Demand surveys were deemed essential for drone-based demonstration city construction, and a survey indicated that public leadership in this regard was also necessary. Fifth, concerning approaches in specific areas, the field of safety and disaster management was highlighted as the most crucial for application.

• The KIPS Transactions:PartD
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• v.10D no.7
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• pp.1149-1154
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• 2003

Due to various requirements for the user access control to large databases in the hospitals and the banks, database security has been emphasized. There are many security models for database systems using wide variety of policy-based access control methods. However, they are not functionally enough to meet the requirements for the complicated and various types of access control. In this paper, we propose a database security system that can individually control user access to data groups of various sites and is suitable for the situation where the user's access privilege to arbitrary data is changed frequently. Data group(s) in different sixes d is defined by the table name(s), attribute(s) and/or record key(s), and the access privilege is defined by security levels, roles and polices. The proposed system operates in two phases. The first phase is composed of a modified MAC (Mandatory Access Control) model and RBAC (Role-Based Access Control) model. A user can access any data that has lower or equal security levels, and that is accessible by the roles to which the user is assigned. All types of access mode are controlled in this phase. In the second phase, a modified DAC(Discretionary Access Control) model is applied to re-control the 'read' mode by filtering out the non-accessible data from the result obtained at the first phase. For this purpose, we also defined the user group s that can be characterized by security levels, roles or any partition of users. The policies represented in the form of Block(s, d, r) were also defined and used to control access to any data or data group(s) that is not permitted in 'read ' mode. With this proposed security system, more complicated 'read' access to various data sizes for individual users can be flexibly controlled, while other access mode can be controlled as usual. An implementation example for a database system that manages specimen and clinical information is presented.