• Journal of the Korea Convergence Society
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• v.11 no.4
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• pp.41-48
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• 2020

The text has always been an important recording channel for the development of human civilization. The delete text function is essential. The current method of deleting text is to "press" the delete button to complete the operation. It does not meet the user's need to delete large amounts of text. This article focuses on a new interactive approach to this problem. We consider problems and find solutions from the perspective of zero-order position control and first-order rate control. Through experimental design analysis and comparison, the new keyboard interaction method greatly improves efficiency and user experience. This article hopes to evaluate the usability of the new keyboard through usability studies.

• Journal of the Economic Geographical Society of Korea
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• v.12 no.1
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• pp.111-121
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• 2009

This paper explores the financial aids for promoting businesses' growth and investment which the UK national government has implemented as a policy instrument for regional development. Especially, this work focuses on Small Firms Loan Guarantee, Community Investment Tax Relief for individuals and corporate bodies, and government-backed venture capital funds, all of which belong to the policy measures which pursue the growth of small and medium sized enterprises (SMEs) in UK. Concerning the promotion of SMEs' growth, I also discuss the policy implications of such measures for the Korean context.

• Journal of Korean Medical classics
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• v.18 no.2 s.29
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• pp.154-158
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• 2005

통과역대문헌적고증(通過歷代文獻的考證), 대(對)'심자군주지관(心者君主之官)'적경락학의거진행연구결과(的經絡學依據進行硏究結果), 득출이하결론(得出以下結論): 심종공능상가분위신명지심화혈육지심(心從功能上可分爲神明之心和血肉之心), 신명지심여대뇌적정신활동유관(神明之心與大腦的精神活動有關), 혈육지심여순환계통중추성작용유관(血肉之心與循環系統中樞性作用有關). 심통과계여오장급방광상연계(心通過系與五臟及膀胱相聯系), 통과경맥여폐(通過經脈與肺), 비(脾), 소장(小腸), 신(腎), 소포(小包), 삼초상연계(三焦相聯系), 통과십이경별여방광(通過十二經別與膀胱), 담(膽), 위(胃), 심상연계(心相聯系). 단시미찰도여대장급방광상연계적의거(但是未察到與大腸及膀胱相聯系的依據). 종심위오장육부지대주이급여오장계통과경맥(從心爲五臟六腑之大主以及與五臟系通過經脈), 경별등상연계적양대원칙내간(經別等相聯系的兩大原則來看), 심통과오장계화경맥(心通過五臟系和經脈), 경별등여오장육부상연계(經別等與五臟六腑相聯系), 병가어공제(幷加於控制), 이차장부통과경맥(而且臟腑通過經脈), 경별(經別), 경근등여인체각부위상연계(經筋等與人體各部位相聯系). 인차(因此), 심능구여인체각부위상연계, 병급여공제(幷給予控制). 이상내용고증료(以上內容考證了)'심자군주지관(心者君主之官)'적경락학의거(的經絡學依據). 유어한의학다소유무법실증적특점급문헌적결함(由於韓醫學多少有無法實證的特点及文獻的缺陷), 난면회유연구적국한성(難免會有硏究的局限性). 금후다가알굴상관문헌(今後多加알掘相關文獻), 기대능구조도경위확절적리논의거.

• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax

• Korean Journal of Construction Engineering and Management
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• v.11 no.2
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• pp.64-73
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• 2010

The stagnation of unsold houses is recently aggravated due to domestic and overseas crisis of finance and real-sector economy and domestic housing construction is in serious difficulty. Thus, tax support is necessary for national housing construction. Due to the current tax exemption system of national housing, V.A.T. paid in the construction of national housing is not deducted. Namely, it is ascribed to consumer as it is reflected in the construction cost. This research intends to analyze the limit of V.A.T. tax exemption system, to present the necessity of applying zero rate and to calculate the scale of non-deduction of V.A.T. purchase tax amount for national housing by analyzing the construction site of apartment house of house constructor in order to analyze the effect of zero rate when it is applied on the basis of above ground. In the zero rate system, V.A.T. is not collected from the consumers like the present tax exemption system. However, the purchase tax amount borne in the construction of national housing is deducted totally. As purchase tax is deducted, constructor will promote supplying national housing thanks to the effect of solving financial difficulties and improving liquidity. Since the architecture cost and parceling-out price can be lowered due to the improved liquidity of constructor, the policy will actually help the people without house.

• Journal of the Korea Convergence Society
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• v.8 no.5
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• pp.61-68
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• 2017

This study investigates the differences in medical practices and medical cost according to auto insurance companies based on 8,589,602 cases that were treated by auto insurance corporation for the year of 2015, from the beginning of January to the end of December. The results of this study can be summarized following. First, in terms of the general characteristic in medical treatment, especially the age, the highest figure in both non-life insurance and mutual aid cooperative was shown in the age of 50 to 59 at 22.8 per cent(p<0.001). Second, in terms of a medical cost per a hospital care, classified by clinic, the costs in the department of internal medicine were much higher than those in the surgical department, and the thoracic surgery among parts of the surgical department showed the highest figures in both non-life insurance and mutual aid cooperative. According to the above summarized results of this study, it can be concluded that Health Insurance Review and Assessment Service has to address the problem on the increase of unnecessary costs and the occurrence of social expenses caused by the delay of patients' rehabilitation and return to their daily lives, by carrying out the evaluation for the appropriateness to organizations that ask for payments of auto insurance.

• KDI Journal of Economic Policy
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• v.33 no.2
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• pp.111-143
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• 2011

As the 'jobless growth' is developing into a worldwide phenomenon, many countries try to recover a virtuous relationship between the growth and employment using various wage subsidy programs. This study focuses on wage subsidy to employers, labor demand-side wage subsidy for which one can think of two types-a tax credit(a flat wage subsidy) and a social insurance premium exemption(a proportional wage subsidy). For job creation, Korean government reintroduced a tax credit to small and medium-sized enterprises(SMEs) which have increased their employment level in 2010. But many experts has continuously insisted that it should be replaced with a social insurance premium exemption arguing only a few SMEs benefit from the tax credit as most of them are actually not paying any corporate or general income tax bills. However, as the insurance premium exemption accompanies an increase in the amount of budget with the coverage widen, one cannot confirm its cost effectiveness over the tax credit. This paper aims to provide a theoretical analysis to derive some formal conditions under which a social insurance premium exemption creates more jobs than a tax credit does given a budget constraint. We show that the former's dominance over the latter depends on whether there exists a dead zone of social insurance or not. If there does not exist a dead zone, a social insurance premium exemption is more desirable in many cases, whereas one cannot guarantees its dominance over a tax credit if there exists a dead zone. Therefore in order to realize its dominance, the government should minimize a dead zone so that most SMEs effectively benefit from the insurance premium exemption. In addition, applying discriminative exemption rates which reflect each firm's job conditions such as wage level and labor demand/supply sensitivity, the government try to enhance job creation effect.

• 월간 기계설비
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• s.147
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• pp.29-53
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• 2002

기계설비가 건설산업의 핵심을 이루는 중심분야로서 국내$\cdot$외적으로 그 중요성이 고조되고 있음에도 불구하고 아직도 제 위상을 확립하지 못하고 있는 실정이다. 이에 따라 대한설비건설공제조합(이사장 이찬재)이 설비건설업의 육성방안 마련을 위해 지난 해 (사)대한설비공학회에 설비건설 종합발전방안 연구에 대한 용역을 준 결과 연구보고서가 나왔다. 이 연구보고서는 $\ulcorner$설비건설업의 현재의 위치와 제도적 문제점을 조사, 분석하고 외국의 제도를 비교검토하여 건설업 전체의 환경변화와 제도적 변화에 대비할 수 있는 방안을 수립하고 설비건설업의 위상정립과 제도개선 방안을 통하여 설비건설 분야의 사회적 역량 확충과 기술력 향상을 유도함으로써 국내 설비건설 산업의 발전을 도모해야 한다$\lrcorner$고 지적했다.

• 월간 기계설비
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• s.151
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• pp.48-76
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• 2003

기계설비가 건설산업의 핵심을 이루는 중심분야로서 국내$\cdot$외적으로 그 중요성이 고조되고 있음에도 불구하고 아직도 제 위상을 확립하지 못하고 있는 실정이다. 이에 따라 대한설비건설공제조합(이사장 이찬재)이 설비건설업의 육성방안 마련을 위해 지난 해 (사)대한설비공학회에 설비건설 종합발전방안 연구에 대한 용역을 준 결과 연구보고서가 나왔다. 이 연구보고서는 $\ulcorner$설비건설업의 현재의 위치와 제도적 문제점을 조사, 분석하고 외국의 제도를 비교검토하여 건설업 전체의 환경변화와 제도적 변화에 대비할 수 있는 방안을 수립하고 설비건설업의 위상정립과 제도개선 방안을 통하여 설비건설 분야의 사회적 역량 확충과 기술력 향상을 유도함으로써 국내 설비건설 산업의 발전을 도모해야 한다$\lrcorner$고 지적했다.

• 월간 기계설비
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• s.155
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• pp.23-57
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• 2003

기계설비가 건설산업의 핵심을 이루는 중심분야로서 국내$\cdot$외적으로 그 중요성이 고조되고 있음에도 불구하고 아직도 제 위상을 확립하지 못하고 있는 실정이다. 이에 따라 대한설비건설공제조합(이사장 이찬재)이 설비건설업의 육성방안 마련을 위해 지난 해 (사)대한설비공학회에 설비건설 종합발전방안 연구에 대한 용역을 준 결과 연구보고서가 나왔다. 이 연구보고서는 $\ulcorner$설비건설업의 현재의 위치와 제도적 문제점을 조사, 분석하고 외국의 제도를 비교검토하여 건설업 전체의 환경변화와 제도적 변화에 대비할 수 있는 방안을 수립하고 설비건설업의 위상정립과 제도개선 방안을 통하여 설비건설 분야의 사회적 역량 확충과 기술력 향상을 유도함으로써 국내 설비건설 산업의 발전을 도모해야 한다$\lrcorner$고 지적했다.