• Management & Information Systems Review
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• v.35 no.2
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• pp.67-81
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• 2016

The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

• Journal of the Korean Society of Radiology
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• v.15 no.5
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• pp.667-673
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• 2021

As we enter the era of the 4th industrial revolution, it is judged that the scope of work of radiologists will be further expanded according to the innovation and advancement of radiation medical technology development. In this study, the current status of medical equipment and radiology technicians was identified, and basic data were provided for the plan for nurturing talents in the field of radiation medical technology in the era of the 4th industrial revolution, as well as career and employment counseling. Data from the second quarter of 2020 and the second quarter of 2021 were analyzed using health and medical big data. As a result of comparing the status of medical equipment by type in 2021 compared to 2020, C-Arm X-ray examination equipment increased by 5.83% to 6,638 units, followed by MRI examination equipment 1,811 units 5.29%, and angiography equipment 725 units 5.22% , general X-ray examination equipment 21,557 units increased 3.99%, CT examination equipment 2,136 units 3.03%, and breast examination equipment 3,425 units increased 3.00%. As a result of a comparison of the total number of radiologists in 2021 compared to 2020, the number was 29,038, an increase of 2.73%. As a result of comparing the status of radiographers by region, the increase was highest in the Gyeonggi region with 5.96%, followed by the Gangwon region with a 5.66% increase and the Chungnam region with a 3.81% increase. In a situation where the number of medical equipment and radiologist manpower is increasing, universities are developing specialized knowledge and practical competency through subject development related to the understanding and utilization of customized artificial intelligence and big data that can be applied in the medical radiation technology field in the era of the 4th industrial revolution. It is necessary to nurture qualified radiographers, and at the level of the association, it is thought that active policies are needed to create new jobs and improve employment.

• The Korean Journal of Archival Studies
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• no.13
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• pp.91-134
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• 2006

In general, personally collected archives, manuscripts, are physically badly conditioned and also contextual of the archives and information on the history of production is mostly collected partly in the manuscripts. Therefore they need to control the name of the producers on the archives collected in various ways effectively and accumulate provenance information which is the key element when understanding the production background in the collecting repository. Here, the authority control and provenance information management must be organized from the beginning of acquisition and this means to collect necessary information considering control process of acquisition as well. This thesis is for verifying the necessity of the authority control in collecting repository and accumulation of the provenance information and for suggesting the things to be considered as collecting Archival authority system. For all these, this thesis shows that it has checked out the necessity of the authority control in archival management and archival authority control and researched the standard of archival authority control, work process and accumulation process. Archival provenance information management and authority control in the archival authority control system are organized through the whole steps of the archival management starting from the lead file to the name of the producers at archival registration and archival description at acquisition. And a lot of information is registered and described at the proper point of time and finally all the information including authority control which controls the Heading in the authority management must be organized to use them as an intellectual management of archives and Finding Aids. The features of the Archival authority system are as follows; first of all, Authority file type which is necessary at the archival authority control of democracy movement is made up of the name of the group, person, affair and terminology(subject name). Second of all, basic record structures and description elements in authority collection of Korea Democracy Foundation Archives apply in the paragraph 1 of ISAAR(CPF) adding some necessary elements and details of description rule such as spacing words and using the periods apply in the paragraph 4 of KCR coping with the features of the archival management system. And also the way of input on the authority record is based on EAC(Encoded Archival Context). Third of all, it made users approach to the sources which they want more easily by connecting the authority terms systemically making it possible to connect the relative terms with up and down words, before and after words variously and concretely expanding the term relations rather than earlier traditional authority system which is usually expressed only with relative words (see also). So the authority control of archival management system can effectively collect and manage the function of various and multiple groups and information on main activities as well as its own function which is controlling the Heading and express the multiple and intermediary relationship between archives and producers or between producers and it also provides them with expanded Record information service which satisfies user's various requests through Indexing service. Finally applying in this international standard ISAAR(CPF) through the instance of the authority management like this, it can be referred to making Archival authority system in Collecting repository hereafter by reorganizing the description elements into appropriate formations and setting up the authority file type which is to be managed properly for every service.

• Journal of the Society of Disaster Information
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• v.15 no.3
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• pp.440-449
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• 2019

Purpose: Fire-fighting organizations are the very first agencies that take actions at a disaster scene, and emergency rescue training is carried out for prompt and systematic response. However, there is a need for a change due to the limitations in emergency rescue trainings such as perfunctory trainings or trainings without considering regional or environmental characteristics. Method: This study is to conduct theoretical review with regard to emergency rescue training and present a measure to improve the emergency rescue training through attitude survey targeting fire-fighting organizations in Gangwon area. Result: Facilities that cause difficulties when doing emergency rescue activity were mostly hazardous material storage and processing facilities. In terms of the level of emergency rescue and response task, most respondents answered that the emergency rescue was insufficient. The respondents answered that the effectiveness of emergency rescue training was helpful, but some responses showed that the training was not helpful because of scenario-based training, seeming training, similar training carried out every year, unrealistic training, and lack of competent authorities' interest and perfunctory participations. Most respondents answered for the appropriateness of emergency rescue training and evaluation that they were satisfied, however, they were not satisfied with the evaluation methods irrelevant to the type of training, evaluation methods requiring unnecessary training scale, and evaluation methods leading perfunctory participations of competent authorities. Lastly, respondents mostly answered that training reflecting various damage situations are necessary regarding the demand on the improvement of emergency rescue training. Conclusion: The improvement measures for emergency rescue training are as follows. First, it is necessary to set and prepare various training contents in accordance with regional characteristics by reviewing major disasters occurred in the region. Second, it is necessary to revise the emergency rescue training guidelines and manuals for appropriate training plan for each fire station, provide education and training for working-level staff members, and establish training in a way that types, tactics, and strategies of emergency rescue training could be utilized practically. Third, it is necessary to prepare a scheme that can lead participation and provide incentive or penalty from the planning stage of training in order to increase the participation of supporting and competent authorities when an actual disaster occurs. Fourth, it is necessary to establish support arrangements and cooperative systems by authority through training by fire stations or zones in preparation for disaster situations that may occur simultaneously. Fifth, it is necessary to put emphasis on the training process rather than the result for emergency rescue training and evaluation, pay attention to the identification of supplement points for each disaster situation and make improvements. Especially, type or form of training should be considered rather than evaluating the execution status of detailed processes, and the evaluation measure that can consider the completeness (proficiency) of training and the status of role performance rather than the scale of training should be prepared. Sixth, type and method of training should be improved in accordance with the characteristics of each fire station by identifying the demand of working-level staff members for an efficient emergency rescue training.

• The Korean Journal of Archival Studies
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• no.35
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• pp.3-40
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• 2013

Establishment and expansion of a FOI regime is a fundamental basis for modern democracy. Informed decisions and supports by the people are critical to establishment of democratic institutions and policies. The best tool to make informed decisions and to ensure accountability is the FOI. For effective FOI, good records management is necessary requirement. This paper observes and analyses the development of the FOI in the U.S., the Open Government policy, and the government records management reforms under Obama Administration to search viable solutions for Korean FOI and public records management reforms. Major revisions and advancement of the FOIA in the United States are examined, especially the revision of the FOIA as the OPEN Government Act of 2007. The FOIA revision enhanced greatly the freedom of information in the U.S. including the establishment of an independent FOI ombudsman by the Congress. The paper also discusses the Presidential memoranda on the Open Government and the FOI by President Obama, the following directives, Presidential memorandum on government records management and the Government Records Management Directive. Major contents of the directives, plans, and achievement are summarized and analysed. Finally, this paper compares the government records management reforms under former President Roh Mu Hyun with the Obama's reform drive. The comparison found that major difference in the "top-down" government records reforms are the difference in democratic institutions such as weak congressional politics, strong bureaucratic obstacles, and relatively weak social and professional supports for the reforms in Korea, while these reforms were similar in terms that they were driven by insightful political leaders. Independent FOI ombudsman and national records administration are necessary for such democratic reforms.

• The Journal of the Convergence on Culture Technology
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• v.5 no.2
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• pp.195-200
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• 2019

The purpose of this study is to present a model for enhancing the academic excellence of adult college students. For this purpose, 408 adult college students attending 2-year and 4-year colleges in Busan, Daegu, and Gyeongbuk were surveyed and analyzed. The components of the model are curriculum, educational methods, evaluation of education, educational administration, educational environment, and institutional support and the results are as follows. First, the curriculum preferred by adult college students was to acquire diverse academic knowledge for a degree, to acquire knowledge and skills to develop skills for the workplace, and to acquire new information and knowledge regarding issues in society as a whole. Second, the professors' qualification among the educational methods preferred by adult college students was professional competence of the professors based on their theoretical and practical skills. The preferred teaching methods were lecture, discussion, action learning, and the project learning method in that order and video and PowerPoint were preferred as effective teaching mediums. Third, the preferred course for adult college students is operated on weekends, and three years was preferred to get a bachelor's degree. The possible hours of learning per day is 3~6 hours, indicating the necessity of e-learning, B-learning, and prior learning experience recognition systems. Fourth, the education evaluation method preferred by adult college students was a compromise method which is a mixture of absolute evaluation and relative evaluation, and it also showed the need for Pass or Non Pass evaluation method. Fifth, the internal factors of college selection preferred by adult college students were the acquisition of new knowledge and skills, and the external factors were desire to receive many opportunities related to employment and job improvement. The classroom, which provides an effective environment, was a fixed seat classroom and an indoor classroom environment was emphasized for desired educational environment. Sixth, institutional support preferred by adult college students was computer-related programs and learning club support services.

• Journal of Korea Entertainment Industry Association
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• v.15 no.4
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• pp.167-186
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• 2021

The purpose of this study was to present a new direction for sports talent cultivation, determine the sports talent cultivation status in various types of sports and relevant areas, and present specific plans for activating practical sports talent cultivation in the elderly population in an effort to cope with the rapid changes of times. For this purpose, literature review was performed to analyze the elderly sports and sports talent cultivation status, analyze the problems with elderly sports and sports talent cultivation and development tasks, and present the following comprehensive plan for cultivating elderly sports talent cultivation in pursuit of elderly sports promotion: First, it is necessary to become more competitive in education by developing various programs for convergent and combined elderly sports talent cultivation as well as by changing into a convergent and combined way of thinking in the organizational culture environment of sports. Second, it is necessary to build more career education infrastructures for elderly sports talent cultivation in the elderly sports and relevant departments. Career education may become an issue in every area, which means building comprehensive DBs for undergraduates and graduates. Third, it is necessary to give greater support to research and development in the entire area of elderly sports. This means implementing relevant projects efficiently through governance with the Ministry of Culture, Sports, and Tourism in charge of elderly sports policies, the Ministry of Health and Welfare, and professionals in the private sectors. Fourth, it is necessary to make comprehensive, systematic, and mid- and long-term strategies for cultivating sports talent at the governmental level. This means sports talent cultivation and search, career and employment, reeducation (competence reinforcement training), and job and employment stability in the areas of education, health, and welfare as well as sports. Fifth, it is necessary to operate a tentatively-called elderly health agency under the influence of the Office of the Prime Minister. This requires expansion and qualitative improvement of education on the basis of greater efficiency in preventing any overlapped task from wasting the budget through inter-department cooperation and positive partnership.

• Journal of Family Resource Management and Policy Review
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• v.27 no.2
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• pp.19-33
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• 2023

The purpose of this study is to explore the family diversity-related service experiences of Family Center practitioners under the main policy goal of recognizing family diversity set out in the Fourth Master Plan for Healthy Families. To this end, a focus group interview was conducted with 12 Family Center practitioners in multiple cities and districts who had extensive family service experiences. The focus group interview data were analyzed using thematic analysis. The analysis found that Family Center practitioners understood the concept of family diversity according to the changes in the family policy environment and applied it in various forms to the administration of their respective centers. However, while administering the family support services considering the aspect of family diversity, they experienced a lack of resources for various family service programs, conflicts between each family service goal and the family diversity-related program goal, and difficulties in identifying the recipients. To expand family diversity-related services in the future, the interviewees emphasized the need for education programs about family diversity targeted at Family Center practitioners, and family support services that reflect regional characteristics. They also stressed the need for changes in program operation methods, such as expanding family diversity education, and developing family service programs appropriate for diverse families. Lastly, they highlighted the need for mounting a publicity campaign for Family Centers, widening the target recipients of family programs, and expanding the budget for the administration of the family diversity project. The results of this study can serve as a basis for restructuring family services for the application and expansion of family diversity practices, and as educational material that can be used to strengthen the capacity of family service practitioners to plan and execute family support programs that take family diversity into consideration.

• Journal of Venture Innovation
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• v.6 no.4
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• pp.41-62
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• 2023

Given that SME workers are the driving force of national competitiveness and the basis and cornerstone of the industry, it is meaningful to study workers' job satisfaction and the factors that affect job satisfaction. In addition to variables related to corporate competitiveness and organizational justice, this study introduced variables such as environmental(E) activities, social(S) activities, and governance(G) activities, which th national government uses as major management evaluation indicators. Therefore, a literature study and empirical analysis were conducted on how self-efficacy affects job satisfaction when workers are faced with a changed work environment. To conduct this study, 300 copies of data were collected from workers in small and medium-sized enterprises and used for analysis. For data analysis, the SPSS statistical program (Ver. 25.0) was used. The study finds, first, that product or service quality and employee competency among corporate competitiveness had a significant positive(+) effect on job satisfaction. Secondly, among ESG management activities, social(S) activities and governance(G) activities were found to have a significant positive(+) effect on job satisfaction. Third, among organizational justice, distribution justice and procedural justice were found to have a positive(+) effect on job satisfaction. Fourth, self-efficacy was found to mediate the effect of product or service quality, employee competency, social(S) and governance(G) activities among ESG management activities, and procedural justice among organizational justice on job satisfaction. The academic value of this study is that it empirically analyzed the factors that ESG management activities affect workers' jobs,. As a result, it was confirmed that workers were satisfied with their jobs by actively showing interest in social(S) activities and governance(G) activities among ESG management activities and participating in corporate management. In addition, workers sensitive to changes in the external environment can become satisfied with their jobs through self-efficacy when SMEs actively enhance corporate competitiveness, execute ESG management activities, and provide a fair organizational culture. Finally, this study suggests that there's a possibility of improving the competitiveness of SMEs through a virtuous cycle created by a change in perception of job conversion and a decrease in turnover.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.4
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• pp.205-218
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• 2022

A social enterprise is an enterprise that pursues a social purpose with financial resources obtained through its own profit-making activities.. In a rapidly changing market environment, it is becoming increasingly difficult for social enterprises to maintain sustainability. Due to the poor and limited resources of social enterprises, the core competency of human resources is the most important point. In order for social enterprises to maintain their sustainability, it is very urgent to create conditions so that workers can stably commit themselves in their work. Therefore, this study tried to increase the sustainability of social enterprises by empirically analyzing the factors that affect job commitment among workers of social enterprises. As factors affecting job commitment, job fit and organizational justice factors were derived. In addition, the moderating effect of emotional leadership was also analyzed in the relationship between them. For this, a questionnaire survey was conducted on employees of social enterprises and 260 valid samples were used for the analysis. The empirical analysis results were as follows. Job knowledge, job skill, job experience, job desire as sub-factors of job fit, and distributive justice, procedural justice, which were sub-factors of organizational justice, had a significant positive (+) effect on job commitment. The impact of influence was in the order of procedural justice, job experience, job desire, distributive justice, job skill, and job knowledge. On the other hand, the significance of interactional justice was not tested. Emotional leadership was analyzed to play a moderating role between job knowledge, job skill, job desire, distributive justice, procedural justice and job commitment. However, moderating effect were not tested between job experience, interactional justice and job commitment. The results of this empirical study expanded the scope of existing job-related studies by empirically analyzing the factors affecting job commitment within the category of social enterprises at the academic level. At the psychological level, job experience was found to be one of the most important factors among various influencing factors. Significant implications necessary for future training for workers and implementation of various systems were presented.