• Title/Summary/Keyword: 산학제도

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A Study on Taxation Electronic Commerce (전자상거래의 조세정책에 관한 연구)

  • Kim, Ju-Taek
    • Korean Business Review
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    • v.15
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    • pp.59-78
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    • 2002
  • It is only 9 to 10 years since the use of internet became commercial. But electronic commerce is now a familiar form of commercial transaction. Though the ratio of electronic commerce compared to total commercial transaction is still low, it is certain that electronic commerce will be the major form of transactions in the future. In July 1, 1997, United States made a public "A Framework for Global Electronic Commerce" to set up Internet to be a duty free zone and declared to play the trigger role in getting the international discussion of "A Framework for Global Electronic Commerce". In July 8, 1997, EU also adopted "Bonn Declaration"-minimizing government regulations and imposing no new tax on electronic commerce. Focusing the international trend, we need to develop the tax policy that is suitable for our country situation as soon as we can. To be able to do that, we must make an endless effort like selecting professionals, making new administrative part and supporting the research.

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Level of Dependence on Separate Account in the Non-life Insurance Companies and Firm Value (손해보험회사의 특별계정 의존도와 기업가치)

  • Cho, Seokhee
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.1
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    • pp.417-425
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    • 2020
  • In this paper, value relevance of the level of dependence on separate accounts in non-life-insurance companies is studied. As noted by Shim et al. (2015), the separate accounts of insurance companies consist of contracts with different attributes from the general accounts, so it is likely that firm value will vary depending on the insurer's dependence on the separate accounts. Thus, in this paper, an empirical analysis has been conducted using quarterly financial data and stock price data from domestic listed non-life-insurance companies from 2011 to 2018. The analysis shows that variables representing the level of dependence on separate accounts have a significant negative relevance to firm value. These results may suggest that changes in the proportion of a non-life-insurer's separate accounts may result in a change to its firm value under the same net assets and net income scales in aggregate accounts. This study provides management implications for the operation of separate accounts from the perspective of maximizing firm value. In addition, this study suggests that disclosure system improvement would be necessary to more directly report the operational performance of the separate accounts.

Factors affecting re-employment will and re-employment of the elderly workers (중·노년층의 재취업 의지 및 재취업에 영향을 미치는 요인)

  • Park, Kang-seok
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.6
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    • pp.3845-3857
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    • 2015
  • This study is an analysis of the factors affecting the re-employment will and re-employment of the elderly workers, using the aging pannel(KLoSA). As a results of the analysis, re-employment will of high school graduates is higher than that of college graduates, but re-employment possibility is lower. This is somewhat contradictory results with other studies. This seems to be influenced by a large number of highly educated baby boomers' retire. 50s' re-employment will was lower than 60s'. As job factors, employed period and scale has a positive effect. In contrast, type of industry, job haven't. In order to induce the re-employment of the elderly, inhibiting expansion of self-employment, job creation, irregular and minimum wage system improvements, Customized services are needed.

The Effects of Emotional Quotient of Emotion laborers on Their Vocational Emotional Satisfaction, Job Satisfaction, Organizational Commitment -The comparison of Secondary Schoolteachers and Nurse - (감정노동자의 감성지능이 직업 정서적 만족, 직무만족, 조직몰입에 미치는 영향 -중등 교사와 간호사의 비교-)

  • Han, Sang-Young;Park, Jung-Ae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.9
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    • pp.6071-6079
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    • 2015
  • The purpose of this study is to identify the effect of the emotional quotient of emotional laborers working in a social space on their vocational emotional satisfaction, including job satisfaction and organizational commitment. Research subjects were 58 registered nurses in care units at a University hospital located in K city of Korea and 48 Secondary schoolteachers. Data were collected from June 15 throughout June 22, 2014. Data were analyzed by SPSS 17.0 program, using statistical methods including Pearson's correlation coefficient and stepwise multiple regression. It was found that there was a significant correlation between emotional quotient of emotional laborers, vocational emotional satisfaction, job satisfaction, organizational commitment. That is, the higher the emotional quotient of emotional laborers, the better the vocational emotional satisfaction, job satisfaction and the organizational commitment was. It could be the baseline data for providing working conditions and efficient system of emotional laborer.

A Meta Evaluation for the Self Evaluation System of Defense R&D Programs (국방연구개발사업 자체평가시스템의 메타평가 모형분석 및 검증)

  • Kim, Soon-Yeong;Ha, Kyu-Soo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.10 no.8
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    • pp.2088-2102
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    • 2009
  • This study is the result of meta evaluation for the self evaluation of defense R&D programs in Korea. The overall meta evaluation result gained 74.3 points out of 100, so it was evaluated as 'Good'. T- test and one-way ANOVA were used to identify the difference between groups. As a result of difference analysis between groups, some evaluation items showed difference within significance level. From this analysis, it is attempted to identify possible problems and to find out the ways of improvements related to the self evaluation system of defense R&D Programs. The ultimate objective of this study is to manage the programs effectively and improve the reliability and the objectiveness of the defense R&D performances.

A study on the role and policy guidelines of public design in architecture and the built environment (도시건축에서 공공디자인의 사회적 역할과 제도화 방안 -영국 도시건축위원회(CABE)의 사례를 중심으로-)

  • Reigh, Young-Bum
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.7
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    • pp.2654-2660
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    • 2010
  • The purpose of this paper is to organize the issues regarding the necessary components of public design in order to provide an outlook of policy guidelines on urban design based on the concept of publicity and user participation. This paper includes an in-depth analysis of CABE in order to suggest communal notions and the values of public design that would enhance the quality of public design. Thus, it can be used as a reference when catalyzing public design regulations and policies in the future. It analyzes the design review and supportive tools for good decision-making of suggested in the CABE case in order to provide an integrated model of public design to overcome the difficulties presented by current approaches of public design. The unity of values, methods, subjects, issues, and places suggested in this paper is the key notion that emphasizes the importance of the integrated model of public design through the cooperation and communication between gents involved in public design process.

A Study on the Formation Plan of Green Cluster by Sectoral Type for the Enhancement of Regional Competitiveness in Green Industry (녹색산업의 지역경쟁력 확보를 위한 산업유형별 클러스터 형성방안에 관한 연구)

  • Kim, Soo-Kyung;Lee, Joo-Hyung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.3
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    • pp.1081-1089
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    • 2013
  • The purpose of this paper is to suggest the formation plan of green cluster for the enhancement of green industry competitiveness in Korea. For this reason, this paper has the analysis to find out regional competitiveness and effective factors in the green industry. The major findings are as follows. First, the renewable energy industry was competitive at Gyeonggi, Gyeongnam, Chungbuk, Chungnam, Ulsan, Jeonnam, and the carbon reduction industry was competitive at Ulsan, Gyeonggi, Gyeongbuk,, Chungnam, Seoul, Chungbuk, Inchon. Second, the most important factors of the renewable energy industry was factor condition, such as business, labor, research and development; while in the carbon reduction industry was sector of structure and rivalry, such as performance, policy and institution, market share, industry specialization. Third, it showed that the green industry was more competitive at the local area with the better industrial infrastructure. So, we need to focus on the green of existing industry-infrastructure, and the strategy of selection and concentration, for the enhancement of green industry competitiveness in Korea.

A Study on Drug awareness information, Usage and Misusage on Elderly Inpatients of Veterans Hospital (보훈병원입원노인환자의 약물정보인식, 약물사용 및 오용실태에 관한 연구)

  • Heo, Young Hi
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.9
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    • pp.4326-4334
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    • 2013
  • This study is descriptive research, attempts to determine the status of elderly inpatients of veterans hospital' of drug awareness information, drug use status and drug Misusage. The subjects were 220 patients of aged 65 and over only five metropolitan areas nationwide in drug use in the Veterans Hospital, national merit, the study is from May to June. SPSS Win 18.0 program was used as the data analysis and a statistical statement by mean, standard deviation, t-test and ANOVA, and multiple regression analysis. As a results, there was showed a statistically significant level 'age', 'type of marriage', 'education', 'triage', 'health status' as the general characteristics of the subjects. It showed the 'age' of the variables that influence recognition in the area of drug awareness information, and drug Misusage and drug use status factors seemed to affect the 'health status'. Therefore, It need for a comparative study of elderly inpatients and inpatients of veterans hospital, the research should be qualitative research of veterans medical services to the on reasonable support measures in the Veterans Affairs health care system and national merit.

Health Incentive Program and Hypertensive Patients' Blood Pressure Control (건강 인센티브 프로그램이 고혈압 환자의 혈압 조절에 미치는 영향)

  • Kang, Kyunghee
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.9
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    • pp.4388-4393
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    • 2013
  • This study described hypertensive patients characteristics associated with a health incentive program, and analyzed the effects of the health incentive program on blood pressure control. Based on the Incheon Chronic Disease Management System (iCDMS), a community partnership program for hypertensive patients, a cross-sectional design was used. There were statistically significant differences between the control group (n=17,278) and the experimental group (n=5,020) in gender, age, points earned, and number of hospital visits. Furthermore, being male, being over 60 years of age, and points earned were statistically significant factors associated with blood pressure control. To increase the effectiveness of chronic diseases management systems, various health incentive programs will be developed and introduced.

A Study on Elementary Students' Counseling Services and Needs for Counseling & Their Troubles -the case of elementary schools in Jeollabukdo (초등학생의 상담 실태와 상담요구 및 고민문제 탐색 -전라북도를 중심으로-)

  • Kim, Young-Tae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.12 no.9
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    • pp.3915-3923
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    • 2011
  • The purpose of this study is to investigate the counseling services in elementary school, to analyze counseling needs and the degree of distress or worry, and to provide desirable for counseling. In order to achieve the purpose of this study, the questionnaire as a research tool was used for the respondents, 476 elementary school students in Jeollabukdo. The results were as follows: First, there is a shortage of counseling or its guidance, an experienced counselor, and room for the students. Most of the counseling was taken place only when home room teacher thinks counseling is needed. Second, the students wanted a counselor to listen and understand their problems, preferred women teacher as a counselor, and needed personal advice after class. Third, the degree of worry was higher on female students with siblings, single father, Grade 6, and the low scores. Fourth, each area of worry of the elementary school students showed a positive correlation. The results of this study showed that it is needed to reexamine the administrative and institutional contents and develop a variety of counseling program in order to put the counseling in the elementary school to practical use.