• Journal of Service Research and Studies
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• v.13 no.3
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• pp.70-81
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• 2023

The choice of business method is a necessary decision at the last moment of life, and to this end, we use several criteria. Our funeral methods were dominated by ancestral worship culture and religion, not nature. It is only recently that nature was used as a means from a human perspective, but natural field methods such as consideration for nature and symbiosis with nature have emerged. The recent high public preference for natural fields is today's strong zeitgeist and nature-friendly values. Based on statistics in 2021, Korea's national cremation rate exceeded 92%, and compared to less than 20% of the cremation rate just 20 years ago, our business method has changed rapidly. As the cremation promotion movement and government policies, which began in the early 90s, were systematically developed, the enshrinement facility was established next to us. However, while this was also subject to criticism of national damage, the Jang Act called natural field was introduced into the system in 2008, and about 15 years have passed, but the revitalization of natural field is slower than expected. One of the reasons for the stagnation of development is to forget the basic spirit of the natural field (once you return to the forest), and to think like a graveyard grave. Accordingly, this study aims to identify the background of the introduction and current operation of natural fields and present development measures to improve memorial services to make natural fields loved by the people.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.2
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• pp.102-107
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• 2003

A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

• Journal of the Korean Association of Geographic Information Studies
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• v.14 no.4
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• pp.208-220
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• 2011

Korean traditional practice that gets a gravesite for burial and reckless grave establishment not only obstructs systematic national land management and reasonable urban development, but also causes a serious factor which has a harmful effect on natural environment and residential space in reality that our country is limited in area and national and social bases for use and establishment of graves are still inadequite. Though government and local governments have tried to cope with these problems by enacting legislation on funeral and others and so forth, they still have a variety of problems due to the shortage of grave management systems and information of accumulated individual graves. This study describes about the development of a GIS-based grave management system for making administrative management for individual cemeteries the prime object. As a result of application to a pilot area, the system developed in this study was able to be applied for supporting the time-limited burial system and managing cemeteries for those who left no relatives behind by constructing the database with grave-related position/attribute information which are collected by administrative system or direct survey. In addition, it is expected that this system will be utilized as a systematic management method that can be handed down the present or the future descendants under the tradition of the family-oriented funeral culture.

• The Journal of the Convergence on Culture Technology
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• v.5 no.4
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• pp.67-77
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• 2019

Korea, which has changed from burial-oriented culture to cremation culture due to the increase of cremation rate, preferred charnel: however, we have adopted the new processing method of cremated remains, 'natural burial' because of deterioration of charnel facility and the problems with imposed urns. Ashes are absolutely required due to the inefficient use of territory for charnel and natural burial and natural environment pollution, but this is out of legislative system in reality. This study will hold an investigation research on ashes that handles cremated remains which is not mentioned in 'Act on Funeral Services, Etc.' as well as investigate the present-condition of 'facilities for scattering cremated ashes,' as prescribed by law. As a result, there were 42 public crematoriums with a place for scattering cremated ashes, and the name of 40 of them were hill of grave. We conducted a survey to see if the workers at public cremation facilities in the Seoul metropolitan area knew about hill of grave, 'the facilities for scattering cremated ashes.' The result showed 95.9% knew about hill of grave and 88.2% answered some improvement was partially needed. Therefore, this study is to propose improvement measures for the scattering ashes facilities of public crematoriums based on the results of research and present investigation.

• 한국노년학
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• v.39 no.2
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• pp.325-345
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• 2019

The purpose of this study is a exploratory study for understanding the process of the social isolation of the socially isolated elderly through the approach to their life history. The research was analyzed by one of the methods of qualitative research on life history, the conceptual framework of 'Dimensions, turning, and adaptation' of Mandelbaum(1973). According to the results of this study, the socially isolated elderly people were found to be socially isolated by experiencing complex difficulties such as family disconnection, poverty, poor job and health deterioration. Specifically, in the area of life, there was experience of poor relationship with parent, absence of family, poverty of family and unfavorable relationship with surrounding people in life with original family before isolation. They had bad jobs in the labor market, such as hard labor, delivery, business, and chores. In the area of turning point, we experienced family break due to the separation of the original family and the spouse due to various reasons such as financial crisis, parental divorce and death, spouse affair, economic difficulty. In a transitional stage in the life, many reasons such as the financial crisis, the death of parents, the extramarital affair and economic difficulties led to the disconnection from their original family and their spouses. In an adaptive phase, participants accepted the changed life at each turning point in their lives, carrying out their roles, compromising and trying to adapt properly. He said that their current life, which has entered the social safety net system of the people's basic recipients, has led him to live a more stable life and is adapting to personal hobbies and vicarious satisfaction through networks. This result is somewhat different from previous studies in which isolated elderly people were severely exposed to the risk of depression and loneliness. However, we should also consider the characteristics of this study that interviewed elderly people with relatively low isolation. Based on the results of this research, he presented various practical policy implications.

• Korean Security Journal
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• no.11
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• pp.203-226
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• 2006

A highly sophisticated expertise and systematic and integrated management of security operation are essential for a crowded stadium. a special object of security guarding. Nonetheless, the recent incident in a singing concert hall reveals the overall problem like the lacking safety management system. lacking deployment of professional security personnel, absence of safety manuals and safety measures, as well as the lack of professionalism of private sector security companies. In this study, we presented three categories that needed improvement, like the legal and institutional improvement, improvement of policy and improvement of operation which are required to set up the model to operate the optimal private sector security duties. For the revision of law and institution for a better and more desirable method, we discussed the revision of related laws and regulations pursuant to the security operation at places where events are held, including the revision of law on security guarding work, regulation on common housing management, uniformity of security guarding, and law on performance. For the improvement of policies, we discussed the introduction of security consultants, strengthening the security instructor system, expansion of relevant organizations, establishment of mutual cooperation, privatization of profitable events, improvement of awareness about the security activities provided by private sector, policy for the professionalism of private security operation, expansion of security exhibition and seminar. For the improvement of operation. we discussed professional security techniques. such as the technique of security consulting, the application of CPTED technique, the technique for the integration of system, the method of operation, the establishment of a system to support public security operations and volunteers, establishment of a manual for security guarding performance, modernization and high tech-oriented equipment, organization of security guarding entity in which the industry, academic society and government participates together.