• The Journal of the Korea Contents Association
• /
• v.21 no.11
• /
• pp.711-722
• /
• 2021

The purpose of this study is to explore the effects of employment for people with developmental disabilities on their social activities. As a research method, cross-analysis, correlation analysis, and logistic regression analysis were performed using questionnaire data on employment status and social activity for 391 persons with developmental disabilities. As a result of the analysis, first, employment for people with developmental disabilities was found to be significant in social activities. In other words, 79.7% of those with developmental disabilities who were employed participated in social activities, and 39.3% of those who were not employed. Second, employment for people with developmental disabilities, whose personal characteristics were carefully verified as a control variable, had a significant effect on social activities and increased by 5.2 times. According to the results of the study, it can be seen that active employment support for people with developmental disabilities and policy efforts for employment are required for participation in social activities of people with developmental disabilities. Finally it was suggested to supported employment, expand standard workplaces for the disabled, introduce a job coach system, and establish a network with related organizations.

• Journal of Convergence for Information Technology
• /
• v.11 no.11
• /
• pp.345-352
• /
• 2021

This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.