• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.135-149
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• 1990

Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

• Journal of the Korean Society for Marine Environment & Energy
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• v.15 no.4
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• pp.337-348
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• 2012

The Yellow Sea Ecoregion Conservation Project is a joint international project which is carried out under the purposes of conserving the habitats in the Yellow Sea Ecoregion and biodiversity from various threats that damage ecosystems, informing the importance and value of the Yellow Sea Ecoregion, and promoting the understanding and interests of Korea, China and Japan. Subsequent to the Yellow Sea Ecoregion Planning Programme which had been performed during the period from 2002 to 2006, the Yellow Sea Ecoregion Support Project has been performed over 7 years in total from 2007 to 2014. Panasonic is sponsoring the financing of the project, and the organizations in charge of the project by country are Korea Institute of Ocean Science & Technology for Korea and World Wide Fund for Nature branches for China and Japan. While the Yellow Sea Ecoregion Planning Programme was focused on the biological assessment and the selection of potential priority area by scientific review, the Yellow Sea Ecoregion Support Project is oriented toward practical activities targeting more diversified stakeholder. Especially, this project plans to support direct conservation activities in the region and participation and cooperation from local residents. The project plan is comprised of 3 phases. During the first period from 2008 to 2009, small grant projects were operated targeting 16 institutions of Korea and China, and for the second period from 2010 to 2012, one place each was selected as demonstration site for habitat conservation in Korea and China respectively and supported for three years to introduce the conservation method based on international standards such as the management of marine protected areas, ecosystem-based management and community-based management and simultaneously to develop habitat conservation activities suitable for national and regional characteristics. During the period from 2013 to 2014 which is the last phase, the project plans to distribute the performance of small grant projects and demonstration site activities through a series of forums among stakeholder. Through the activities described above, the recognition of general public on the conservation of the Yellow Sea Ecoregion was changed positively, and community-based management began to be reflected in the policies for the marine protected areas of central and local government.

• Journal of Hospice and Palliative Care
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• v.13 no.2
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• pp.109-119
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• 2010

Purpose: This study was a part of a drive to develop a community health center-based hospice management model which is concerned with hospice care at a community health care setting and available resources of the local community. Methods: Development of a community health center-based hospice management model involved evaluation of existing hospice-related research, including literature review, and research on hospice facilities at the study site, as well as evaluation of model operation. The latter involved community health center-based hospice test operation, and evaluation of test operation by a research team, including of a nursing professor majoring in hospice care and staffs from a community health center in Busan metropolitan city, regional cancer center, and regional terminal cancer patient medical institute. The study was conducted in the 2008 calendar year. Results: The community health center-based hospice management model provides service linked with local community resources, focusing on the local community health center. Financial and administrative assistance is provided by the regional cancer center, with collaboration from academic health care professionals who guide the operation management. The community health center hospice nurse in consultation with a visiting nurse team registers terminally-ill cancer patients and, after assessment, the hospice team prioritize hospice care during team meeting. Care is delivered by staffs and volunteers. Conclusion: The developed community health center-based hospice operation management model maximally utilizes available community health resources to produce qualitative improvement of regional health and welfare policy through improving the lives of home-based cancer patients and their family who are in medical blind spot.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.3
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• pp.13-29
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• 2021

The purpose of this study was to analyze the spatial distribution and location factors of startups by generation (young and middle-aged) in Seoul. To this end, a research model was established that included factors of industry, population, and startup institutions by generation in 424 administrative districts using the Seoul Business Enterprise Survey(2018), which includes data on the age group of entrepreneurs. As an analysis method, descriptive statistics were conducted to confirm the frequency, average and standard deviation of startups by generation and major variables in the administrative districts of Seoul, and spatial distribution and characteristics of startups by generation were analyzed through global and local spatial autocorrelation analysis. In particular, the spatial distribution of startups in Seoul was confirmed in-depth by categorizing and analyzing startups by major industries. Afterwards, an appropriate spatial regression analysis model was selected through the Lagrange test, and based on this, the location factors affecting startups by generation were analyzed. The main results derived from the research results are as follows. First, there was a significant difference in the spatial distribution of young and middle-aged startups. The young people started to startups in the belt-shaped area that connects Seocho·Gangnam-Yongsan-Mapo-Gangseo, while middle-aged people were relatively active in the southeastern region represented by Seocho, Gangnam, Songpa, and Gangdong. Second, startups by generation in Seoul showed various spatial distributions according to the type of business. In the knowledge high-tech industries(ICT, professional services) in common, Seocho, Gangnam, Mapo, Guro, and Geumcheon were the centers, and the manufacturing industry was focused on existing clusters. On the other hand, in the case of the life service industry, young people were active in startups near universities and cultural centers, while middle-aged people were concentrated on new towns. Third, there was a difference in factors that influenced the startup location of each generation in Seoul. For young people, high-tech industries, universities, cultural capital, and densely populated areas were significant factors for startup, and for middle-aged people, professional service areas, low average age, and the level of concentration of start-up support institutions had a significant influence on startup. Also, these location factors had different influences for each industry. The implications suggested through the study are as follows. First, it is necessary to support systematic startups considering the characteristics of each region, industry, and generation in Seoul. As there are significant differences in startup regions and industries by generation, it is necessary to strengthen a customized startup support system that takes into account these regional and industrial characteristics. Second, in terms of research methods, a follow-up study is needed that comprehensively considers culture and finance at the large districts(Gu) level through data accumulation.

• The Korean Journal of Franchise Management
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• v.2 no.2
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• pp.95-110
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• 2011

As global economic conditions are getting uneasy and polarization of our economy is intensified, the economic sentiment of small businesses is still low and unstable. The collapse of worldwide banking systems due to sub prime crisis in 2007 became the catalyst that shakes financial industries in each country in the world; the most sentiment people, small businesspersons, also have hard time facing survival way out, facing a great crisis. All organizing powers including manufactures, wholesales and retails are being gradually greater in mutual relations and dependence, and unstable factors about risks are also increasing. For exterior environmental and physical risk factors which cannot make small businesses survive themselves by developing ways out are eventually increasing, those who cannot cope with these factors face a great crisis. Although the government tries hard to overcome this situation conducting many ways, the effect does not continue. It is the real state that independent business markets including overall employment and establishing business have vicious cycle that they cannot be improved, due to increase of employment centered on short-term labors which lack durability in creation of employment and decline of household income. Recently, growth shows indication of slowdown because of multinational risk factors including financial crisis in each country in Europe, the death of Kim Jung-il, relationship with North Korea, and unstability of war situation in the Middle East Asia. Experts expect that growth rate will be about 4%, and independent business that ordinary people feel is still gloomy. It's reality that there is no adequate alternative for lack of jobs, unstable employment and a means of living after retirement. Also, the fact that large companies enter the market which is narrow and in the excessive competition should be an environmental factor that makes the situation worse. The business concept, a franchise, is the part we should think about whether it is the institutional solution that can guarantee independent businessmen stable life. Major companies are frightfully entering the market today, breaking the barrier to entry and shouting of a win-win with independent businesses. It's the small businesspersons who go through painful domestic recession, cannot predict the future and manage confusing and unstable independent business. It's very important to restore the domestic economy through wisely boosting consumption as soon as possible. It's also important to lead the situation by gathering powers of the government and related organizations, agonizing, suggesting solutions, and establishing accurate directions. The purpose of this study, therefore, is to suggest ways to strengthen competitiveness of small businesspersons by examining small business support policies which are currently implemented.

• Korean Security Journal
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• no.24
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• pp.147-170
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• 2010

This study is to present a improvement directions for the protection of industrial key technology. For the purpose of the study, the survey was carried out on the administrative security activity of 68 enterprises including Large companies, small-midium companies and public corporations. survey result on the 10 items of security policy, 10 items of personal management and 7 items of the assets management are as follows; First, stable foundation for the efficient implement of security policy is needed. Carrying a security policy into practice and continuous upgrade should be fulfilled with drawing-up of the policy. Also for the vitalization of security activity, arrangement of security organization and security manager are needed with mutual assistance in the company. Periodic security inspection should be practiced for the improvement of security level and security understanding. Second, the increase of investment for security job is needed for security invigoration. Securing cooperation channel with professional security facility such as National Intelligence Service, Korea internet & security agency, Information security consulting company, security research institute is needed, also security outsourcing could be considered as the method of above investment. Especially small-midium company is very vulnerable compared with Large company and public corporation in security management, so increase of government's budget for security support system is necessary. Third, human resource management is important, because the main cause of leak of confidential information is person. Regular education rate for new employee and staff members is relatively high, but the vitalization of security oath for staff members and the third party who access to key technology is necessary. Also access right to key information should be changed whenever access right changes. Reinforcement of management of resigned person such as security oath, the elimination of access right to key information and the deletion of account. is needed. Forth, the control and management of important asset including patent and design should be tightened. Classification of importance of asset and periodic inspection are necessary with the effects evaluation of leak of asset.

• The Journal of Industrial Distribution & Business
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• v.8 no.6
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• pp.51-60
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• 2017

Purpose - This study aimed to investigate the correlation between the social activity of the elderly and recognition of family cohesion of the elderly who are exposed to the current aging society. In addition, the study has delved into the method of family cohesion improvement through the differences between groups based on the mediator effect of how the results have effects on the elderly's self-control capabilities. Research design, data, and methodology - This study has targeted the elderly who are attending the elderly university among users in seven community centers located in Seoul and Gyeonggi-do area. The study has also conducted a survey by the format of a half-structured questionnaire. It is aiming to investigate the elderly's family cohesion with children and their self-control capability, and understand their satisfaction of social activity to help successful elderly life. The study has suggested the following as mentioned. First, the study analyzed that the perceptual factor of family cohesion with children would be deducted based on advanced researches. Second, the influencing relationship would be analyzed through the relational analysis between the elderly's family cohesion and social activity. Results - The family cohesion with children has a significant effect on psychological happiness and it showed the influencing relationship with improvement of the elderly's self-control capability. Therefore, creating fellowship through meaningful conversation with children would be needed. In addition, various programs and consultant service would be offered to build healthy relationship between aged parents and their children. Through this, the elderly will be able to have not only better relationships with their family, but also increased psychological health and well-being as well. Conclusions - It is needed that not only supporting policies for children who take care of aged parents but also that the elderly who need long-term care could meet their children whenever they want through increased numbers of sanatoriums operated by cities and countries. In addition, the nation would offer financial and administrative support continuously so that people receive the benefits from sanatoriums located in the locality of children's residence beyond the elderly's residence. Moreover, social infra would be established as well.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.3
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• pp.61-102
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• 2007

This study empirically analyzed how human resource management(HRM) practices affect the performance of venture firms using The results of the study are as follows: First of all, several HRM practices were found to affect organizational performance significantly. Specifically, ${(1)}$ recruitment and selection practices were negatively related to turnover, which seemed to mean that effective staffing including development of good recruitment pools and rigorous selection process lower turnover, and ${(2)}$ training and development, compensation, and labor-management relations were positively related to subjective performance of the firms, which implied that as the venture firms provide more opportunities of training and development to employees, provide compensation on the basis of performance, and develop cooperative labor-management relations, the subjective performance of the venture firms Increases. Secondly, negative interaction effects were found to exist between competitive strategies and HRM practices on organizational performance. Specifically, ${(1)}$ the interaction between differentiation strategy and compensation were significantly related to turnover, ${(2)}$ HRM planning and training and development interacted with differentiation strategy to significantly affect subjective organizational performance, and ${(3)}$ HRM planning, selection, training and development, compensation and communication practices interacted with technology innovation strategy to affect subjective organizational performance. So far, there have not been many studies which deal with HRM practices of venture firms in Korea. Thus, it is hoped that this study stimulate more research efforts on theory development and empirical studies on HRM practices of venture firms. Also, it is hoped that government conduct more policy studies and provide more resources in HRM area of the venture firms. Specifically, it is suggested that government take proactive steps to improve industrial skilled staff and technical researcher systems in order to alleviate the problems of workforce shortages in venture firms. And it IS also suggested that regional human resource development programs be introduced with the participation of the firms, local governments, and universities.

• International Commerce and Information Review
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• v.13 no.4
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• pp.485-516
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• 2011

Republic of Korea is small nation that is comprised of 0.7% of the world population and occupying just 0.07% of the world territory. Despite this, Republic of Korea once again proved herself to be as the world's major economic powerhouse by becoming the world's 7th largest exporter in 2010. However, the reality is that Republic of Korea is still significantly concerned about the volatile economic nature and anxiety that is spread across the globe since the global depression that began at the end of 2008 and the financial crisis that has been threatening the Euro-Zone recently. This has resulted in the nation reaching the limitation in significant economic growth and limited creation of jobs within the nation and due to such circumstances, the nation is becoming more aware of the fact that she needs to pay more attention on the service sector and service exports if she was to see a more positive economic outlook in the upcoming future. This research is aimed to analyse the cost that is associated with the service export sector, by examining a number of enterprises in relation to the MICE(Meeting Incentives Convention Exhibition) industry which certainly has both direct and indirect influences on the service exports of the nation Further, the prime goal of the research is to encourage the SMEs of Korea, who have substandard experience associated to foreign exports, to intensify and increase service exports and also the goal extends to the degree to suggest appropriate assistance measures to aid these enterprises to achieve such goals. This research is fundamentally designed and based on the literature research associated with the MICE industry and also, this research is premeditated through the analysis of the case of exports to Vietnam. As the result of research, it has been found out that SMEs in the MICE industry and those of in service export sector are reluctant or even feel insecure to attempt any kind of export of their services mainly due to; the lack of foreign market information and also the lack of experience associated with service exports. Furthermore, it has also been revealed that the difficulty to estimate the validity and profitability of service the export is a significant factor withholding those enterprises from attempting any service export to the foreign markets. Henceforth, in order to aid and stimulate service export to the foreign markets by these SMEs (including those in association with the MICE industry), it is imperative to prepare an one-stop service export assistance program which would provide the information associated with marketing, law and legislation, taxation system and financial area in regard to the global markets.

• 재활복지
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• v.22 no.2
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• pp.1-30
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• 2018

This paper attempts to explore the place of human and disability rights from the perspective of Social Welfare within the context of the UN Disability Rights Convention of 2006. The overall discussion is focused especially upon the situations of human and disability rights in the Democratic People's Republic of Korea (North Korea) as it is being challenged to drastically address the issues of human rights in general, and disability rights in particular. The UN Disability Rights Convention challenges every ratified State party to commence legal reforms, legal harmonization, and policy and program developments to implement the Convention. Both North and South Korea are not exceptions to this. Even without drawing upon the UN's the Commission of Inquiry on Human Rights in the Democratic People's Republic of Korea, the dire situation of human rights in North Korea is well documented. However, this paper does not assume South Korea's human rights are any way superior to that of North Korea. This paper spells out areas for further action common to two Koreas and to any other nations for that matter. Apart from the general discussion on disability rights, the distinctive contribution of this paper lies in the fact that it has endeavored to draw upon any latest information and data on North Korea. It relied on various sources from UN and also from North Korea itself. One can note that North Korean disability authorities are making strenuous efforts to improve human rights of persons with disabilities in their desires to seek assistance from outside. It also shows an enormous need for international cooperation in seeking financial and material supports. This paper notes the latest political development between North and South Korea in taking "phased" steps for peace and stability as a positive sign for North and South Koreans' DPOs collaboration under the banner of International Cooperation of the article 32 of the UN Disability Rights Convention. More critically, this paper points to the further need to improve the overall data bases to ensure balanced legal reforms, policy developments and sharpen the areas of international collaboration.