• Journal of Digital Convergence
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• v.13 no.11
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• pp.133-139
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• 2015

This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.

• The Korean Society of Law and Medicine
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• v.16 no.2
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• pp.227-261
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• 2015

Cooperative associations are established in order to enhance the rights and the interests of their members and serve the local communities, and actually do much for the local society. And among these, consumer cooperatives are spontaneously founded, particularly in the spirit of mutual help, in order to promote the common welfare of the members. Meanwhile, because the current medical law qualifys noncommercial corporation to open medical institution, consumer cooperative and noncommercial- corporation cooperative which are established under the Cooperative Act have the right to do. However, though cooperative association should be founded for common interests of the members who are weaker parties of society, it became rapidly to be abused as means of circumvention of law. Especially as National Health Insurance Corporation stepped up the investigation and the collection of unfair profits against the hospital owned by non-medical personnel who are unable to establish a medical institution, setting up medical institutions as a roundabout way to avoid the restricts dramatically increased in number. In this study, we are going to introduce the current dualised normative system regulating the establishment of a medical cooperative association, and find a way to improve the system and make up for the week points. And we will look though the present situation about medical cooperative association's opening, operating, and closing, and review the normative and systematic improving plans.

• Korea Journal of Hospital Management
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• v.23 no.4
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• pp.81-86
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• 2018

Purposes: The purpose of this study is to argue that the taxation system for non-for-profit medical institution in Korea should be revised and that the basic direction should be to expand tax exemption like the US. Methods: We analyzed the US context of taxation policy for non-for-profit medical institutions and compared the US and Korean situation. Findings: In the United States, for-profit or non-for-profit medical institutions eternities are the most important criteria for hospital classification. Basically, full tax-exemption has been applied for non-for-profit medical institutions. The reason why many hospitals maintain their status as non-for-profit are following. First, the American society places great importance on the social responsibility and role of non-for-profit hospitals. Second, maintaining the status of non-for profit medical institutions is financially beneficial while maintaining good social reputation. The most powerful financial incentives are tax deductions and tax deductions for donations. Practical Implications: How will the taxation system for medical institutions in Korea be reformed in the future? First, if Korean government do not allow for-profit medical institutions, Korean government should consider implementing a full tax exemption system suitable for non-profit medical institutions like the US. Second, there are many variation in taxation for non-for-profit medical institution according to their legal positions. Therefore, current taxation system should be revised. Third, the reorganization of such taxation system should be in a direction that can finally encourage community benefit activities of medical institutions of nonprofit hospitals.

• Fire Science and Engineering
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• v.15 no.3
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• pp.21-35
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• 2001

By rearing private experts to design hazardous facilities, Safety property is obstained. So it is necessary to limit within the designer of hazardous materials facilities who has some degree skill. After permission progress about the inspection of the design ascertain whether it is safety property Mayor/Do governor permits within the laws and their qualification. Accordingly, Korea Fire Equipment Inspection Corporation be come specialization about the design, inspection of construction completion. A inquire purpose of Fire Service Act be considered fitness. Subject by which the Korea Fire Equipment Inspection Corporation is entrusted, subject by which the a non-probit corporation in The Civil Law be possible to entrusted in separate. In this case, because of the level of one's technique and facilities are important, to limit as a nonprobit corporation in The Civil Law give rise to trouble. Consequently; established a business corporation, which the level of one's technique and facilities, in accordance with The Commercial Law can assign inspection of construction completion. The contents of the Fire Services Act is caused by the historic growth of hazardous facilities's safety management. Because we decide on a course about completed inspection of hazardous substance, it is needed that adjust the task performed by a corporation of the exert skill and the duty performed by the task that a authorized corporation on the civil law or the commercial law To adjust the duty, the Fire Service Act, that is suitable to the purpose and principle, should constitute a measure of the duty. With the object of insure the safety of the hazardous substance, when the fire survice act establish a corporation of the expert skill. There is the will of lawmakers that need organization to have the power of the professional technology. The state excise the will that insure the safety of hazardous materials facilities on the basis of the professional technology and facilities, and construct to establish a corporation of the expert skill. Therefore as concentrate on the technology to need to insure the safety of the facilities of hazardous substance to be suitable on the purpose of laws and take responsibility and reports to a corporation of the expert skill. The task to be given to the state will be done.

• The Korean Society of Law and Medicine
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• v.20 no.2
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• pp.261-285
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• 2019

The essential policy of suicide prevention is to continuously manage and treat suicide attempted people through data base related to suicide retry rate and follow-up study report. In Korea, only few people are allowed to follow-up by the Personal Information Protection Act. As a result, the research participation rate and the service participation rate are rather low, so that the research participants is limited to a part of the suicide attempted people. Therefore, the policy proposals to be improved in the Ministry of Health and Welfare Act were examined comparatively in order to increase the practical utilization of the suicide prevention about Article 14 and Article 20 of the Suicide Prevention Act. As a criterion for policy improvement, measures for non-discrimination of information to be considered in terms of technical and ethical dimensions and non-profit research and medical information for medical purposes were suggested. In addition to the severity of the suicide, the suicide risk was assessed and the criteria for the objective assessment of the follow-up observation were considered in consideration of the severity of the suicide.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.10
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• pp.3772-3778
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• 2010

The leaders such as The Robert Foundation of the U.S., Social Firms U.K., EMES European Research Network worldwide are groping for the survival strategies of social enterprises and of their developmental methods with the utilization of social capital. Along with the way the world economy goes on, this study is first of all to empirically analyze how the diversity and strength of network as independent variables work with the studies of the survival of enterprises of Granovetter Mark, Burt Ronald, Coleman James, Peter Witt, Andreas Schroeter, Christin Merz, Helen Haugh, mainly concerned with the increase in employment, the increment in sales, delegation of authorization as dependent variables and secondly it is to present a theoretical possibility of optimizing the development of social enterprises. The object of this study consists of 25 companies recommended by experts out of the current national 295 social enterprises in 2009 through the analysis of sources of SPSS 12.0, appropriateness, reliability, interrelation, etc; besides, hypotheses are proved by multiple regression analysis. A result of the investigation indicates that there is the necessity of network in all the processes of the survival of enterprises, the growth in employment, the increase in sales, delegation of authorization; especially, it suggests that it is necessary to manage, maintain and develop primary factors relating to a variety of networks to improve sales, and relating to the intensity of network for the survival of corporations. At last, I think that this study could be a help to the strategies of utilizing social capital in order for many companies or nonprofit social organizations in Korea to develop into constant enterprises.

• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Proceedings of the Korea Water Resources Association Conference
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• 2011.05a
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• pp.57-57
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• 2011

탄소발자국(carbon footprint)은 인간의 생산 및 소비활동 전 과정에서 발생하는 온실가스의 양을 나타내는 지표 중 하나로, 최근 기후변화 대응 전략의 일환으로 국제사회의 주목을 받고 있는 개념이다. 현재 영국, 일본, 스위스, 프랑스, 미국 등 선진국을 중심으로 탄소발자국 산정을 통해 온실가스 배출을 저감하려는 시도가 활발히 진행되고 있으며, 탄소발자국 개념을 물관리 분야로까지 확대 적용하는 방안이 논의되고 있다. 본 연구의 목적은 영국과 미국의 서로 다른 형태의 물분야 탄소발자국 산정 방안을 비교 분석함으로써 우리나라의 효율적인 기후변화 대응 물관리 계획에 적용하는 방향을 제시하는 데 있다. 영국은 2008년 제정된 기후변화법에 따라 탄소 저감 목표를 수립하고 정부 차원에서 마련한 표준화된 탄소 산정 가이드라인을 바탕으로 지역 물회사들로 하여금 탄소발자국 산정 및 온실가스 저감계획을 이행하도록 하고 있다. 반면 미국의 경우, 정부 차원에서 탄소라벨링 시스템이 제도화되어 있지는 않으나, 하천네트워크(River Network)와 같은 비영리 민간단체를 통해 물 분야의 탄소 저감 인벤토리가 구축되어 왔다. 현재 우리나라 수자원 분야에서 한국수자원공사가 일부 지역 정수장의 수돗물 및 병물의 생산 및 공급 전 과정에서 발생하는 탄소를 정량화하고 있으나, 물관리 시스템 전반의 온실가스 인벤토리 구축을 통한 표준화된 저감계획이 수립되지 않은 상태이다. 본 연구에서는 우선 영국과 미국에서 진행되어 온 물 분야 탄소발자국 논의의 배경과 동향 및 시행 체계를 살펴보고, 영국 정부 차원에서 제시한 물 분야 탄소 산정 가이드라인과 미국 민간부문에서 제시한 안을 각 항목별로 분석하였다. 이를 통해 두 나라가 비슷한 시기에 탄소발자국 논의를 시작하였음에도 불구하고 실제 적용 과정에서 나타나는 차이점과 특수성을 분석하였다. 탄소발자국 산정은 오늘날 수자원 분야의 기후변화 대응력을 강화하기 위한 대안으로 그 중요성이 점차 증대되고 있다. 영국과 미국의 사례에서 살펴보았듯이 효율적인 온실가스 감축을 위해서는 총괄적인 온실가스 감축 인벤토리 구축이 선행되어야 한다. 따라서 본 연구의 결과는 국내 물관리 분야에서 저감 잠재력이 큰 곳을 중심으로 한 온실가스 저감계획 및 방향 설정에 유의한 시사점을 제공할 것이다.

• Journal of the Korean Society for Library and Information Science
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• v.48 no.4
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• pp.193-214
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• 2014

Thise study focuses on the direction to the revisions of copyright law in Korea, so that orphan works in libraries can be used more widely on the Internet. In particular, this study analyzes the problems of the provisions 31 and 50 in the copyright law related to the mass digitations of orphan works in libraries. This study also reviews the Directive 2012/28/EU, 3 orphan works bills in USA, and provisions related to the orphan works in The Enterprise and Regulatory Reform(ERR) Act 2013 in UK. Finally this study suggests the 3 directions to support mass digitations of orphan works in libraries. First, digitized orphan works in libraries are to be made a transmission to the public on the Internet; Second, compensation and approval fees are not required or minimized; and third, libraries have to stop the use of the orphan works if copyright owners require. If not, libraries have to negotiate with the copyright owners about the fees necessary.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2008.11a
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• pp.471-474
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• 2008

The range of PFI project has been expanded from Road facilities, Hobor facilities to Education facilities, Military residence facilities since 2005. Especially, The dormitory project that one of the most lucrative facilities among education facilities was progressing but it has many problems with introducing PFI project. This object of research is deriving problems by introducing PFI project and solving problems by consulting with experts. The results of research have had problems that increasing rental fee, difficulty of retrieving the investment and shortage of government supports. The solutions concerning the problems are using organization, introducing various programs and relieving regulation of government. This paper was made by consulting with experts and is expecting to use the basic data when comparing and analyzing the cases used PFI.