• Title/Summary/Keyword: 계약관행

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A Study on the Classification of Income on University's Industrial Consultations (대학 산업자문료 소득 구분에 관한 연구)

  • CHEE, Seonkoo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.6
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    • pp.461-467
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    • 2020
  • Industrial consultation is a kind of personal service for companies. The Industry-Academic Cooperation Foundation sets up a consultation contract in which a professor performs the consultation as the person in charge. Recently, there is an issue regarding taxation of the consulting fee paid to the professor; in short, there is no standardized practice for the imposition of income tax. In this study, we examine the characteristics of industrial consultation and present an acceptable taxation rule based on related laws. First, it is not appropriate to regard consulting fees as wage income, considering that there is no employment relationship between the Industry-Academic Cooperation Foundation and the professor. Considering that the base consulting fee amount is the same as the invention compensation, according to accounting practices, and that an employee invention is apt to be derived in the consultation, it is reasonable that the consulting fee should be regarded as wage income similar to employee invention compensation. As treating the consulting fee as wage income could end up reducing industrial consultations, the government should amend the income tax law to include industrial consultation as a type of other income.

A Decision Support Model for Optimal Delivery of Public Construction Projects (공공건설사업의 최적 발주방식 선정을 위한 의사결정지원모델)

  • Park, Heetaek;Park, Chansik
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.5
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    • pp.22-34
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    • 2016
  • The Project Delivery System (PDS) is used in mixed way without clear classification from tendering system and the standard itself that can be selected is set with project budget or estimated cost only. Essentially, the PDS should consider and reflect project characteristics and types, internal and external factors for the purpose of improving the lives of citizens and their welfare. However, the current status is not operated flexibly due to the given budget, period and uniform laws and regulations. In order to solve this problem, this study suggests a Decision Support Model to select the optimal PDS for public construction projects. The current problem of the PDS for public construction projects were identified and the application of a decision support model was proposed. Subsequently a decision-making model was suggested for each PDS using the identified factors and linear discriminant function of discriminant analysis. An additional questionnaire survey and actual practical case analysis were carried out to verify the effectiveness and applicability of the model to actual work. It can be used by adjusting the decision support model and detailed factors according to the specific characteristics of public organization, ability of person in charge and project type.

Seniority Based Pay System and the Relational basis of Workplace Inequality (연공성임금을 매개로 한 조직내 관계적 불평등: 내부자-외부자 격차에 대한 분석)

  • Kwon, Hyunji;Ham, Sunyu
    • Korean Journal of Labor Studies
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    • v.23 no.2
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    • pp.1-45
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    • 2017
  • This study aims at explaining organizational mechanisms of inequality that has been rising rapidly alongside the proliferation of irregular employment in the post-crisis Korean labor market. It argues that inequality is not sufficiently explained by individual gap in human capital or widespread marketization as such. Social categories into which each individual worker falls seems more important as a source of labor market inequality. Employment types that are composed of regular and irregular employment do not simply indicate the different economic meanings of employment contracts but have rather been institutionalized as a social category of status in the context of inequality over the past two decades. They are also often matched with other social categories such as gender that have created and reproduced greater labor market inequality. We pay attention to the organizational practice of dominant incumbents who make claims for advantages of return based on their exclusive accessibility to limited organizational resources and explain how that particular practice plays a role to increase relational inequality between those insiders who achieve advantageous returns and outsiders mostly irregular workers who are excluded from those resources because of the social categories that they belong to. In this study, we identify seniority based pay as the key organizational practice that justifies categorical differences within the workplace and examine how that particular practice contributes to organizational level segmentation and income ineqaulity.

Analysis and countermeasure of causes of inducing violence of private security companies on the actual sites of administrative execution by proxy (행정대집행 현장에서 민간경비업체의 폭력 유발 원인 분석과 대책)

  • Choi, Kee-Nam
    • Korean Security Journal
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    • no.18
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    • pp.119-141
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    • 2009
  • Administrative execution by proxy is one of forced executions of administration and is also called as "enforced execution by proxy" in which administration institutions or the third party executes by proxy on behalf of parties who did not execute obligations under administration law and files claims to compensate expenses required in the proxy execution. Despite the actual site of administrative execution by law, social problems are generated because various violence and behaviors of infringement of human rights between executer and obligator are rampant and thus causing human damages since forced execution by physical force is carried out and cases of police indictments and petition to human rights committee are gradually increasing. Majority of people mobilized in this actual site of violence are supplied by private security companies which provide service contract and mobilization of people without qualification of guards or security service and irrational execution by proxy and violent actions by so-called service hooligans connected to violence organizations are now becoming social issues. In these actual sites of violence, structurally very complicated problems such as economic rights, right of residence, struggle for living, and intervention by outsiders are contained. This thesis has analyzed causes of outbreaks of violence and discussed about improvement countermeasure by paying attention to mobilization of people by private security companies. As the result, through revision and improvement of laws and systems, execution institution and policemen must be present at actual sites of execution by proxy to control physical execution of private security companies to be carried out legally and when violent collisions are occurring, it shall be stipulated that police should immediately intervene. Practices of execution by proxy of execution administration institutions shall be avoided and causes of occurrences of violence shall be eliminated by discrete decisions of execution by proxy, elimination of service contract conditions focused on accomplishments, and stipulation of responsibility of execution institutions when problems occur. Practices of solving petitions through collective actions of obligators shall be eliminated and strict enforcement of laws such as disturbance of official execution or compensation claims for expenses of execution by proxy must be carried out and intervention by the third parties must be intercepted. Mobilization of manpower by security companies shall be limited to people with prior registration who have acquired and finished qualification and education by security business law and before putting them on actual sites, it shall be obliged that execution plan with clear written records of working location, mission, and work rules must be submitted in advance to police station in charge and also they must be controlled to follow laws and statutes such as uniform and equipments. In addition, personal criminal responsibility for violent actions must be clearly stipulated and advanced securing soundness of security companies such as limits of service contracts with records of accidents is required. Order placement behaviors of special organizations under the pretext of rehabilitation business must be eradicated and companies with capability and strong intention of observation of laws must be able to receive orders by intercepting chains of contracts and sub-contracts. Issues of improvement countermeasure of social problem, living, and compensation including rights of residence and environment are excluded from the discussion.

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