• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Korean Security Journal
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• no.20
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• pp.95-117
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• 2009

Ever since the 9/11 terror attack, all the world has perceived the need and taken actions to make an anti-terror law, however The Republic of Korea has not yet come up with any relevant output. Currently, the Korean government apportions duties to each related government agency and sets up systems for cooperation among them to make preparations against and cope with terror threats, according to The National Guidelines on Anti-Terror Activities (the presidential directive number 47 given on January 21, 1982). However, the directive has many limits and shortcomings in coping with national emergencies. In this situation, this research aims to compare the national anti-terror laws of others countries with Korea's, in order to understand the problems in Korea, i.e., that The National Guidelines on Anti-Terror Activities, which are the only anti-terror regulations in Korea do not clearly describe the concept and range of a terror, that national anti-terror meetings and the anti-terror standing committee have problems with their operation, that the Terrorism Information Integration Center has also its own problems, and that Korea lacks in preparatory actions against terror crimes and there are still problems about investigations into terror incidents. In order to solve these problems for the future, the present author suggests that the purpose of the law on The National Guidelines on Anti-Terror Activities shall be re-established so as to meet the current anti-terror conditions of Korea, the concept of a terror and anti-terror activities shall be clarified, anti-terror organizations shall be unified, the chair of the anti-terror standing committee shall be appointed legally and automatically according to the relevant rule and be given more rights so as to have free access to private information for anti-terror activities and terror-related information, and systems shall be supplemented for reporting terror-involved persons and funds.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.191-198
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• 2020

In this study, in order to propose an improvement plan for fire simulation training to improve fire response capability, fire simulation training is conducted for three business facilities, and changes according to whether training materials are used and whether the response time for each response stage is reflected in the training evaluation. The response posture and response ability of the training participants were observed and analyzed. As a result of the analysis, it was analyzed that most of the training participants improved their participation in training, response posture, and response ability when the use of training textbooks and response time for each response stage were reflected in the training evaluation. In the event of a fire simulation training, a number of training materials that can similarly implement the fire situation are used to improve and maintain the fire response capabilities (fire notification and fire report, initial extinguishing, and evacuation) of the training participants, and the target time for each response step. The result was that it can be used as a useful index for improving fire response capability and improving fire simulation training in the future and feedback only when quantitative training evaluation is conducted based on this setting.

• Journal of Navigation and Port Research
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• v.46 no.4
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• pp.338-343
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• 2022

As the revitalization of the global maritime industry continues, the number of foreign ships navigating the maritime territories of maritime neighboring countries has rapidly increased. However, large-scale marine accidents have occurred, caused by the insufficient establishment of a system for management and operation relative to vessels' safety-condition. To address that, the IMO has granted the right to exercise port state control, especially for foreign vessels, to countries with jurisdiction over maritime territories with strengthening regulations and guidelines. In particular, the Republic of Korea, as a member of the TOKYO MOU, is conducting PSC, but as of 2020, the proportion of foreign ships was three times higher than that of national ships that called in domestic ports. However, the inspection rate was low at 9% which has not met the recommended level by the TOKYO MOU. Thus, this study conducted an IPA analysis as well as content analysis, by collecting the practical opinions and views of PSCO through objective questionnaires and written expert interviews, for improving the efficiency and effectiveness of domestic PSC. As a result, it was derived that the importance and performance related to human factors such as life on board, working environment, and response to safety accidents should be improved in to raise the quality of PSC inspection. Additionally, the work environment and performance of PSC in domestic ports for foreign vessels could be improved, if multifaceted support bases are established, for administrative unification of related tests for PSC, recruitment of PSCO, activation of the defection-reporting system, reorganization of the PSC execution group, etc.

• The Korean Journal of Archival Studies
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• no.16
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• pp.303-339
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• 2007

"The damage incurred from forced mobilization under the Japanese Imperialism" means the life, physical, and property damage suffered by those who were forced to lead a life as soldiers, civilians attached to the military, laborers, and comfort women forcibly mobilized by the Japanese Imperialists during the period between the Manchurian Incident and the Pacific War. Up to the present time, every effort to restore the history on such a compulsory mobilization-borne damage has been made by the damaged parties, bereaved families, civil organizations, and academic circles concerned; as a result, on March 5, 2004, Disclosure act of Forced Mobilization under the Japanese Imperialism[part of it was partially revised on May 17, 2007]was officially established and proclaimed. On the basis of this law, the Truth Commission on Forced Mobilization under the Japanese Imperialism Republic of Korea[Compulsory Mobilization Commission hence after] was launched under the jurisdiction of the Prime Minister on November 10, 2004. Since February 1, 2005, this organ has begun its work with the aim of looking into the real aspects of damage incurred from compulsory mobilization under the Japanese Imperialism, by which making the historical truth open to the world. The major business of this organ is to receive the damage report and investigation of the reported damage[examination of the alleged victims and bereaved families, and decision-making], receipt of the application for the fact-finding & fact finding; fact finding and matters impossible to make judgment; correction of a family register subsequent to the damage judgement; collection & analysis of data concerning compulsory mobilization at home and from abroad and writing up of a report; exhumation of the remains, remains saving, their repatriation, and building project for historical records hall and museum & memorial place, etc. The Truth Commission on Compulsory Mobilization has dug out and collected a variety of records to meet the examination of the damage and fact finding business. As is often the case with other history of damage, the records which had already been made open to the public or have been newly dug out usually have their limits to ascertaining of the diverse historical context involved in compulsory mobilization in their quantity or quality. Of course, there may happen a case where the interested parties' story can fill the vacancy of records or has its foundational value more than its related record itself. The Truth Commission on Compulsory mobilization generated a variety of oral history records through oral interviews with the alleged damage-suffered survivors and puts those data to use for examination business, attempting to make use of those data for public use while managing those on a systematic method. The Truth Commission on compulsory mobilization-possessed oral history archives were generated based on a drastic planning from the beginning of their generation, and induced digital medium-based production of those data while bearing the conveniences of their management and usage in mind from the stage of production. In addition, in order to surpass the limits of the oral history archives produced in the process of the investigating process, this organ conducted several special training sessions for the interviewees and let the interviewees leave their real context in time of their oral testimony in an interview journal. The Truth Commission on compulsory mobilization isn't equipped with an extra records management system for the management of the collected archives. The digital archives are generated through the management system of the real aspects of damage and electronic approval system, and they plays a role in registering and searching the produced, collected, and contributed records. The oral history archives are registered at the digital archive and preserved together with real records. The collected oral history archives are technically classified at the same time of their registration and given a proper number for registration, classification, and keeping. The Truth Commission on compulsory mobilization has continued its publication of oral history archives collection for the positive use of them and is also planning on producing an image-based matters. The oral history archives collected by this organ are produced, managed and used in as positive a way as possible surpassing the limits produced in the process of investigation business and budgetary deficits as well as the absence of records management system, etc. as the form of time-limit structure. The accumulated oral history archives, if a historical records hall and museum should be built as regulated in Disclosure act of forced mobilization, would be more systematically managed and used for the public users.

• 주택과사람들
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• no.54 s.71
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• pp.185-206
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• 1996

1.건설제도의 국제화와 경쟁기반 구축 $\bullet$건설산업을 기획$\cdot$설계$\cdot$시공$\cdot$감리$\cdot$사후관리 등 전 분야에 걸쳐 경쟁력 있는 산업으로 육성-기획$\cdot$설계$\cdot$시공$\cdot$감리$\cdot$유지관리 등 건설산업 전반에 관한 기본사항을 법제화-대규모 공사의 경우 발주자를 대신하여 건설공사의 기획$\cdot$설계$\cdot$발주$\cdot$감리$\cdot$시공관리 등 업무의 전부 또는 일부를 종합적으로 조정$\cdot$관리하는 $\lceil$건설사업관리$\rfloor$제도를 도입 $bullet$건설공사 $\lceil$현장실명제$\rfloor$도입을 통한 하도급제도의 정비-전문건설업자로부터 하도급, 위탁, 고용 등의 형태로 공사에 참여하는 현장근로자를 신고 받아 권익을 보호하고 시공책임도 부과하는 $\lceil$현장실명제$\rfloor$도입 $\bullet$공사완성보증제, 손해배상보증제도를 도입하고, 신용상태 $\cdot$시공능력에 따라 보증 요율 등을 차등화 하여 부실업체를 배제 $\bullet$건설공사관련 각종 계약서와 시방서 등 제기준을 정비하여 발주자$\cdot$시공자 등 건설주체간의 역할과 책임을 명확화$\bullet$건설분쟁을 신속하고 객관적으로 조정$\cdot$중재하기 위하여 $\lceil$건설분쟁중재원$\rfloor$으로 확대 개편 2. 건설인력의 육성과 고용안정$\bullet$경쟁력 제고의 관건인 우수인력 확보를 위하여 대학교육 제도의 개선을 포함한 건설 인력 수급대책을 추진 - 대학의 건설관련 학과 정원을 2000년까지 매년 일정규모로 증원하여 고급기술 인력을 배출 현재 50$\%$에 불과한 건설관련 국가기술자격자를 2000년에 70$\%$까지 제고 - 감리 등 전문인력을 양성하고, 선진외국 감리 회사를 활용하여 국내 업계와의 경쟁을 유도 $\bullet$건설현장의 최일선에서 품질을 담당하고 있는 건설기능공의 고용안정과 복지향상을 위한 획기적인 대책을 마련 - 건설기능공의 자긍심과 사회적 책임의식을 고취하기 위해 기능공이 여러 현장을 전전하여 근무하더라도 경력관리, 공제금 등의 합산 관리가 가능하도록 $\lceil$건설 근로자 복지카드$\rfloor$제도를 도입 *$\lceil$건실시연구단$\rfloor$을 구성$\cdot$구체적인 운영방안을 수립 - 건설 업체 실정에 맞는 현장위주의 기능검정제도 도입 $\cdot$자격증이 현장에서 요구되는 기능수준과 숙련도를 제대로 반영할 수 있도록 검정방법을 현장 실기위주로 개선하고 자격검정업무도 건설협회 등의 자격 검정능력을 향상시켜 위탁$\cdot$시행하는 방안을 검토 3. 공사시행기관의 전문성과 책임성 제고 $\bullet$시장이 개방되어 건설공사가 국제적인 관행에 따라 이루어질 것에 대비하여 시행기관에 계약$\cdot$공사관리 등 전문직공무원을 집중 교육하여 양성 $\bullet$ 조달청이 대행하여 공사계약을 하는 경우라도 설계변경은 발주기관이 자체적으로 할 수 있도록 허용 $\bullet$ 기술직 공무원의 기술향상을 위하여 관련 공무원의 확충, 해외연수, 현장교육 강화 등을 지속적으로 추진 $\bullet$ 충분한 사전조사를 거쳐 사업계획을 수립하도록 $\lceil$건설공사 시행절차$\rfloor$를 규정 $\bullet$ 공사기간 3년 이상의 공사에 대하여는 최대한 계속비사업으로 편성토록 계속비제도의 운영을 활성화 4. 건설현장의 품질관리체제 구축 $\bullet$ 현장배쳐플랜트 설치를 확대하여 레미콘의 품질관리를 일원화하고 현장에서 레이콘을 배합하는 건식공법을 채택 - 현장레미콘생산시설(B/P)설치 확대로 콘크리트 하자에 대한 책임한계 일원화 유도 - 레미콘 재료인 골재$\cdot$시멘트$\cdot$물을 공장에서 혼합하여 공급하는 현행 습식배합 대신에 물만을 현장에서 혼합하는 건식 배합방식을 도입 $\bullet$철강재$\cdot$철구조물의 품질을 보증하기 위하여 일정기술을 갖춘 공장에서만 제작토록 하는$\lceil$공장인증제$\rfloor$를 도입 - 제작시설과 품질관리 등을 심사하여 제작공장을 등급화하고 등급에 따라 철강재 등의 제작업무 범위를 차등화 $\bullet$시설물에 대하여도 시공업체가 제작공장을 등급화하고 등급에 따라 철강재 등의 제작업무 범위를 차등화 $\bullet$시설물에 대하여도 시공업체가 사후관리를 일괄 책임질 수 있도록 $\lceil$시공 및 유지관리 일괄계약제도$\rfloor$를 도입 - 대형교량$\cdot$소각로$\cdot$하수처리장 등 유지관리에 전문성이 요구되는 분야부터 시범적으로 도입 $\bullet$건설자재의 표준화$\cdot$정보화사업을 조속히 추진 5. 건설업체에 대한 지원 강화 $\bullet$일부 공공사업자의 경우 관행화되어 있는 대금일부의 어음 또는 채권지급방법을 단계적으로 축소 $\bullet$매월 감독이나 감리원의 기성확인에 의하여 시공자에게 공사대금을 직접 지급토록 하는 등 대금 지급절차를 간소화 6. 민간 건축물에 대한 안전확보 $\bullet$충실한 설계가 이루어지도록 제도를 개선 - 설계도서 작성기준을 제정하고 다중이용시설에 대하여는 건축심의단계에서 구조검토 등 설계심의를 의무화 $\bullet$대형다중이용시설에 대한 감리 강화 - 감리전문회사 수준의 감리체제로 전환하고 감리대가도 공공수준으로 인상하고 적용요율대로 지도$\cdot$감독 강화

• Korean Security Journal
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• no.23
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• pp.65-86
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• 2010

The conclusion for this paper is as following as to plan for advancing security. First, Depending on situation, security martial arts technique is necessary in security work, but the case that the client need to be covered by security guards to avoid the danger often happens. If there is no self-sacrifice and loyalty to the clients, the meaningful security work is not completed in this situation. Therefore, the basic views on education of security leaders need to be defensive than aggressive, and be spirit-equipped than technical feature. Second, more time has to be taken training mentality along with focusing on technical education of security martial arts. To escape from danger spreaded around, security guards must be strong mentally and physically, then they are able to finish the situation. If someone is chosen as a security guard, one's physical strength is already approved. This means that the rest part for the perfect accomplishment is strict discipline on mental one's mind, and basically physical training has to be continued. In conclusion, The elements that the instructor has to acquire are not only extensive theoretical knowledge of the security martial arts and real experiences through techniques but also personality cultivation which maximize the morality training. Accordingly, this could bring the client personally change in perception of the security guard, furthermore greatly expand the academic and professional security work of security department.

• The Korean Society of Law and Medicine
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• v.23 no.4
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• pp.29-74
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• 2022

As social disasters occur under the Disaster Management Act, which can damage the people's "life, body, and property" due to the rapid spread and spread of unexpected COVID-19 infectious diseases in 2020, information collected through inspection and reporting of infectious disease pathogens (Article 11), epidemiological investigation (Article 18), epidemiological investigation for vaccination (Article 29), artificial technology, and prevention policy Decision), (3) It was used as an important basis for decision-making in the context of an infectious disease crisis, such as promoting vaccination and understanding the current status of damage. In addition, medical policy decisions using infectious disease data contribute to quarantine policy decisions, information provision, drug development, and research technology development, and interest in the legal scope and limitations of using infectious disease data has increased worldwide. The use of infectious disease data can be classified for the purpose of spreading and blocking infectious diseases, prevention, management, and treatment of infectious diseases, and the use of information will be more widely made in the context of an infectious disease crisis. In particular, as the serious stage of the Disaster Management Act continues, the processing of personal identification information and sensitive information becomes an important issue. Information on "medical records, vaccination drugs, vaccination, underlying diseases, health rankings, long-term care recognition grades, pregnancy, etc." needs to be interpreted. In the case of "prevention, management, and treatment of infectious diseases", it is difficult to clearly define the concept of medical practicesThe types of actions are judged based on "legislative purposes, academic principles, expertise, and social norms," but the balance of legal interests should be based on the need for data use in quarantine policies and urgent judgment in public health crises. Specifically, the speed and degree of transmission of infectious diseases in a crisis, whether the purpose can be achieved without processing sensitive information, whether it unfairly violates the interests of third parties or information subjects, and the effectiveness of introducing quarantine policies through processing sensitive information can be used as major evaluation factors. On the other hand, the collection, provision, and use of infectious disease data for research purposes will be used through pseudonym processing under the Personal Information Protection Act, consent under the Bioethics Act and deliberation by the Institutional Bioethics Committee, and data provision deliberation committee. Therefore, the use of research purposes is recognized as long as procedural validity is secured as it is reviewed by the pseudonym processing and data review committee, the consent of the information subject, and the institutional bioethics review committee. However, the burden on research managers should be reduced by clarifying the pseudonymization or anonymization procedures, the introduction or consent procedures of the comprehensive consent system and the opt-out system should be clearly prepared, and the procedure for re-identifying or securing security that may arise from technological development should be clearly defined.

• Journal of Korean Society of Forest Science
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• v.101 no.4
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• pp.710-721
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• 2012

This study is to find out the search of the desirable tree cutting permit system by investigating and analyzing timber logger's consciousness in Korea. A sample group, including 64 officers in 5 Regional Forest Services and 27 National Forest Stations, 161 local government of 322 officers and team leaders with cutting permits, and 308 tree loggers was surveyed. The survey results showed that the ongoing harvest year plan for national, public and private-type forests, which was applied differently, could be integrated as 3.73 points, which was not significant among the groups. A total of 95.1% of the national forest officers stated that the environmentally friendly harvesting system could be improved and that it is exempted from bad broadleaf trees and renewal of forest type (4.14 points). An environmentally friendly harvesting system including the type of forest and location status (slide, soil, etc) is needed (3.87 points). Additionally, the round timber purchased from tree loggers managed in 2009 was about 10.6% of the domestic timber supply ($3,176,000m^3$) and round timber sales were about 50.1%. A total of 72% of the loggers suggested that a environmentally friendly harvesting system is needed (4.11 points). These results show that a new system for harvesting timber is needed to replace the current environmentally unfriendly harvesting system, and that tree loggers should be registered for management.

• Korean Journal of Culture and Social Issue
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• v.21 no.2
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• pp.227-252
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• 2015

This study was intended to examine child abuse experience, response to child abuse, perception of the cause of child abuse, and need for counseling to prevent and eliminate child abuse among 514 day care center teachers across the country. First, 17.9% (92) of the teachers had experience of witnessing child abuse at day care centers. After such witness, the teachers mostly "paid attention to abused children and provided them with warm treatment" when they were abused by other teachers and "took no actions" when they were abused by directors of the day care centers. The biggest reason of not taking any actions was: they "had no authority to intervene in child care of other teachers" in case of child abuse by other teachers and "were afraid of responsibilities or roles that could be placed on them after reporting" in case of child abuse by day care center directors. Second, the biggest reason of child abuse by teachers was job stress followed by excessive work and mental health of teachers. Third, necessary actions when child abuse cases were found and confirmed were suspension of involved teachers and psychological evaluation for involved children and parents. Fourth, 88.9% (457) of the teachers responded that they would use an organization specialized in child abuse if such organization was built and that the organization would help them to decide on whether to report child abuse and prevention of and intervention in child abuse. They also said that such organization should be installed in the Counseling Center in the Comprehensive Child Care Support Center. Fifth, 95.3% (490) of the teachers answered professional counselors specialized in development and counseling of infants and toddlers were needed to address child abuse at day care centers. They demanded that such counselors should be able to administer psychological evaluation for young children and assess child abuse cases. Qualification of the counselors was at least college graduates who majored in psychology and child care, three to five years of experience in the field, and appropriate certificates or licenses. Finally, the teachers said that training and professional counseling about child abuse were required to prevent and eliminate child abuse at day care centers. Implications and follow-up studies were provided and suggested based on these findings.