• Korean Business Review
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• v.16
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• pp.23-42
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• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

• Journal of Gifted/Talented Education
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• v.18 no.3
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• pp.543-568
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• 2008

The study attempted to articulate standpoints towards compulsory education system based on schooling age and year in careful considerations with the gifted. For these ends, literatures were reviewed and various education laws, regulations and documents and related law reports and judicial decisions were investigated. Literature review was conducted to develop that ideas of rights to compulsory education for regular students are closely related to those for gifted. Structures of general education laws and gifted education law and regulations were compared. Later, limitations of compulsory education were discussed when it was applied for the gifted. In conclusions, it is inappropriate that the gifted are ruled by compulsory education system based on schooling age. If compulsory education system is designated to provide an effective opportunity for all students, it should be duties and rights to enter elementary schools at schooling age. However, it appeared that the duties and rights to enter elementary schools at certain schooling ages function as inhibitors against the gifted with giftedness and potentials far beyond those of regular students. Therefore, the gifted should be separately ruled under flexible systems of compulsory education if their achievement level is assessed as sufficient to enter elementary schools before schooling age. On the other hand, legal systems of compulsory education are gradually evolved to flexible systems. However, it is necessary to establish social atmosphere and support system of educational administration in order to practice the flexible system of compulsory education for the gifted.

• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.149-158
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• 2023

The purpose of this study is to examine the current status of the career guidance counselor system and to explore the challenges of the career guidance counselor system in the future. The results of the study are as follows: First, in the case of the career counseling teacher system, ① The qualifications for career counseling teachers are through regular education and training according to the law. ② After acquiring the qualifications for career advancement counseling, receiving an appointment to become a subject teacher for 'career advancement counseling' is subject to another selection criteria. ③ At least one career counseling teacher must be assigned to each school. ④ The common job of secondary career counseling teachers suggested by the Seoul Metropolitan Office of Education consists of 15 items, focusing on the task of overseeing school career education as the head of the career counseling department. are presenting ⑤ The Ministry of Education is using a career guidance model as a guideline for career guidance to be referenced when providing career guidance in secondary schools. Second, the task of the career counseling teacher system is to examine the theoretical basis of the career guidance model presented in the ① Career Guidance Guidelines. ② It is necessary to transform former teachers into career teachers. ③ It is necessary to expand the number of career guidance counselors currently assigned to middle and high schools. ④ It is necessary to expand subject-integrated career education.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.6 no.3
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• pp.109-129
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• 2011

Since the introduction of local autonomy system, various specific theories and practical approaches for private commission system have been common concerns and interests of the fields practicing social welfare. In the discussion about private consignment system of social welfare facility and organization, both of private section and government have shown different opinions from various aspects such as related regulation, consignment procedure, proper period and consignment condition. According to the discussion about the consignment system of social welfare facility, the purpose of this study is as follows. The first purpose is to suggest the current status of private consignment of social welfare facility and the characteristic and issue of consignment procedure by considering domestic & overseas literatures about the characteristic of private consignment system. The second purpose is to find out the general characteristics and current statuses of consignment process and system of social welfare facilities (organizations) located in Gyeonggi-do area. The third purpose is to draw the current status and general problem of field consignment system and suggest the practical alternative plan and improvement method of private consignment system of social welfare facility in the future. The result of researching private consignment process by head and manager of social welfare facility (organization), private consignment agreement and its conclusion process and current consignment system improvement method revealed that the number of reconsigned (over 1~3 times) facilities was more than that of initially consigned facilities and senior welfare facility and general social welfare center were most frequent in private consignment organization. In addition, as an improvement method of current private consignment process, the consideration on each organization and standard was required for new consignment and reconsignment and the problem of fairness and objectiveness was indicated when deliberation committee was organized in private consignment process. Besides them, it was found that consignment period shall be adjusted on the basis of facility type and business characteristic and the problems such as worker's succession, worker's transfer and service disconnection were suggested when consignment organization was changed. For conclusion and suggestion, the study suggested the establishment of common standard about private consignment, alternative plan of private consignment process issue and improvement method of consignment period issue.

• Korean Journal of Construction Engineering and Management
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• v.22 no.4
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• pp.59-65
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• 2021

Since the 2016 "Housing Act Partial Amendment" and the "2018 Housing Comprehensive Amendment Plan", interest in the pre sale system and post sale system of apartment houses has been on the rise. In order to compare the advantages and disadvantages of the pre sale system and the post sale system of apartment houses, and to establish the basis for the institutional policy of the post sale system, a questionnaire survey method was used for tenants of the apartment house from the public side, and issues of time and cost. The time series analysis method is intended to suggest an appropriate time for payment of contributions. Accordingly, through a review of existing theories and literature, the post sale system of public and private institutions was organized, and through a questionnaire survey, the path to securing pre sale money, product information of the model house, and the degree of awareness of the effect of the post sale system were investigated. For the post sale fund support and payment method, it is necessary to increase the commercial line for existing financiers from the user's point of view, and it is necessary to operate in consideration of the economic power of the pre sale market by region. Both 60% post sale and 80% post sale have a price range of up to KRW 10 million, and the total interest rate is 5.0%, and the annual interest rate is about 2.8% for 60% post sale, and about 2.1% for 80% post sale, which is lower than the current 3.1%. I need an interest rate. The research is a perception survey targeting a total of 5,213 households in a sample of after sale apartments in public institutions. As the actual values are analyzed using a time series on the effects of market supply and demand and market prices, there is a limit to applying them to prospective residents of private apartments. In addition, to respond to first time tenants, a questionnaire survey was conducted on five complexes that have moved in within the last five years.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.167-197
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• 1991

This paper is intended as an introductory essay to explain endogenous changes in the scope of firm activities in the competitive structure of a deregulated, multi-product financial industry. Recently, the global financial industry has been experiencing a widespread reshuffling in its activities, reflecting both consolidation and specialization. The spread of the universal banking system, which involves the integration of various kinds of financial activities, has resulted in the so-called financial supermarket. At the same time, the traditional set of banking activities has been unbundled into so-called financial boutiques. A relevant question is where the current reshuffling process of integration and disintegration in financial activities might lead the financial industry. However, presently popular theories of the financial industry are not really appropriate for the analysis of this issue. This paper attempts to integrate the theory of specialization [George J. Stigler, "The Division of Labor is Limited by the Extent of the Market," Journal of Political Economy, Vol. LIX, No.3, June 1951] and the theory of the multi-product firm [William J. Baumol, John C. Panzar, and Robert D. Willig, Contestable Markets and the Theory of Industry Structure, Harcourt Brace Jovanovich, Inc., New York, 1982] and to apply the resulting hybrid theory, a theory on the scope of financial activity, to the financial industry. The implications of this theory for the issues raised above are formalized under five hypotheses on the reshuffling of financial activities as listed below: Hypothesis I: The differences in the organization of financial industries among countries are determined by differences in the size of the financial markets, other things being equal. Hypothesis II: A financial firm will separate those financial activities simultaneously having relatively strong economies of scale and relatively weak economies of scope (alternatively, diseconomies of scope) from other activities. Conversely, the firm will integrate those activities simultaneously having relatively weak economies of scale (alternatively, diseconomies of scale) and relatively strong economies of scope with incumbent activities. Hypothesis III: A competitive equilibrium in the deregulated financial industry will consist of both specialized and multi-product financial firms, resulting in a mixed form of specialized and universal banking systems. Hypothesis IV: As world financial markets fully integrate and all countries consequently face this single, common world market, the financial structures of individual countries will become increasingly similar. Hypothesis V: A more universal banking system will dominate the deregulated financial industry in countries with relatively small financial markets, while a more specialized banking system will dominate in countries with relatively large financial markets. However, equilibrium will ultimately be mixed, with specialized and universal banks coexisting, as stated in Hypothesis III. Based on these hypotheses, this paper interprets the historical development of specialized vs. universal banking systems in major industrial countries as a process driven by the evolution of the financial market in each country - i.e. the change in the size of the financial market over time. In addition, this paper anticipates that the final equilibrium of the world financial industry, which is currently under the pressure of financial innovations and deregulation, will be a mixed equilibrium with both specialized boutiques and universal supermarket-type financial firms, instead of an exclusively specialized or universal banking system. Future research should seek continued theoretical elaboration and empirical verification of this paper's hypotheses.

• Journal of the Economic Geographical Society of Korea
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• v.11 no.1
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• pp.24-44
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• 2008

Regulation theories has paid little attention to spatial regulation processes, while it has focused on economic and social regulation processes. More specifically, there have been little researches on regulationist approach to the transformation of the post-socialist system in the context of the space economy. Therefore, the article has attempted to conceptualize the transformation of space economy under the post-socialist system in the light of regulation theories. The space economy could be regarded as the foundation of the reproduction of social relations. Thus, the transformation of post-socialist system has led to the fundamental changes in enterprise and industrial networks as well as social relations in spatial contexts. In this perspective, the research has attempted to identify 'the mode of enterprise regulation' regarded as a codified firm networks by investigating intra-, inter- and extra-firm relations associated with the transformation of post-socialist system. Also, it has intended to suggest three types of the space economy - (1) disembedded economies based on the isolated networks and dissolution of pre-existing networks, (2) embedded economies based on the interaction of institutions and restructuring of networks, and (3) over-embedded economies based on the insulated institutions and endurance of pre-existing networks-in accordance with the governance, institution and networks in the post-socialist system.

• Journal of Public Diplomacy
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• v.2 no.2
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• pp.1-26
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• 2022

Since the seminal publication of Joseph Nye's Soft Power, soft power became the central concept to public diplomacy. However, over-emphasis on soft power, which is still controversial, deterred academics from producing valuable knowledge that can be applied to practices in the field. Soft power is a cause and effect at the same time and thus it makes systematic analysis almost implausible because it is not only a tool for successful public diplomacy, but it is a result of successful diplomacy. This study aims at offering a theoretical framework linking soft power and public diplomacy by including various factors that may affect the outcomes of effective public diplomacy. This theoretical framework assessing the effectiveness of public diplomacy will make it possible to explore how and when new public diplomacy was adopted in a certain country and examine hard and soft power resources. The model also includes political system variables such as ideas and values, institutions, governance, leadership, and communication system, which are expected to influence public diplomacy effectiveness rather than soft power itself. The model yields the effectiveness of public diplomacy by assessing outcome and impact relative to input and output that are applicable to practices. The model is expected to enable both quantitative and qualitative studies generating possible propositions from the model with some preliminary outcomes of comparative case studies.

• KDI Journal of Economic Policy
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• v.12 no.3
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• pp.71-94
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• 1990

This paper reviews the rationale of monetary and banking intervention by an outside authority, either the government or the central bank, and seeks to delineate clearly the optimal limits to the monetary and banking deregulation currently underway in Korea as well as on a global scale. Furthermore, this paper seeks to establish an objective and balanced view on the role of the central bank, especially in light of the current discussion on the restructuring of Korea's central bank, which has been severely contaminated by interest-group politics. The discussion begins with the recognition that the modern free banking school and the new monetary economics are becoming formidable challenges to the traditional role of the government or the central bank in the monetary and banking sector. The paper reviews six arguments that have traditionally been presented to support intervention: (1) the possibility of an over-issue of bank notes under free banking instead of central banking; (2) externalities in and the public good nature of the use of money; (3) economies of scale and natural monopoly in producing money; (4) the need for macro stabilization policy due to the instability of the real sector; (5) the external effects of bank failure due to the inherent instability of the existing banking system; and (6) protection for small banknote users and depositors. Based on an analysis of the above arguments, the paper speculates on the optimal role of the government or central bank in the monetary and banking system and the optimal degree of monetary and banking deregulation. By contrast to the arguments for free banking or laissez-faire monetary systems, which become fashionable in recent years, monopoly and intervention by the government or central bank in the outside money system can be both necessary and optimal. In this case, of course, an over-issue of fiat money may be possible due to political considerations, but this issue is beyond the scope of this paper. On the other hand, the issue of inside monies based on outside money could indeed be provided for optimally under market competition by private institutions. A competitive system in issuing inside monies would help realize, to the maxim urn extent possible, external economies generated by using a single outside money. According to this reasoning, free banking activities will prevail in the inside money system, while a government monopoly will prevail in the outside money system. This speculation, then, also implies that the monetary and banking deregulation currently underway should and most likely will be limited to the inside money system, which could be liberalized to the fullest degree. It is also implied that it will be impractical to deregulate the outside money system and to allow market competition to provide outside money, in accordance with the arguments of the free banking school and the new monetary economics. Furthermore, the role of the government or central bank in this new environment will not be significantly different from their current roles. As far as the supply of fiat money continues to be monopolized by the government, the control of the supply of base money and such related responsibilities as monetary policy (argument(4)) and the lender of the last resort (argument (5)) will naturally be assigned to the outside money supplier. However, a mechanism for controlling an over-issue of fiat money by a monopolistic supplier will definitely be called for (argument(1)). A monetary policy based on a certain policy rule could be one possibility. More importantly, the deregulation of the inside money system would further increase the systemic risk inherent in the current fractional banking system, while enhancing the efficiency of the system (argument (5)). In this context, the role of the lender of the last resort would again become an instrument of paramount importance in alleviating liquidity crises in the early stages, thereby disallowing the possibility of a widespread bank run. Similarly, prudential banking supervision would also help maintain the safety and soundness of the fully deregulated banking system. These functions would also help protect depositors from losses due to bank failures (argument (6)). Finally, these speculations suggest that government or central bank authorities have probably been too conservative on the issue of the deregulation of the financial system, beyond the caution necessary to preserve system safety. Rather, only the fullest deregulation of the inside money system seems to guarantee the maximum enjoyment of external economies in the single outside money system.

• Journal of the Korea Convergence Society
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• v.8 no.8
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• pp.267-281
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• 2017

Despite the recent importance of interdisciplinary convergence research, little has been studied on the detailed experience while conducting convergence research in Korea. To deeper understand challenges and overcoming in convergence research and to suggest an administrative system for it, by analyzing researchers experience and cognition while conducting their actual convergence research, in-depth interviews with 16 full-time faculty members with expertise in convergence research and research administration in a university and analyzed the interviews by using the paradigm model of grounded theory. The results show that the core phenomenon researchers experienced is that "convergence research is not being effectively conducted," and they experience growth in research through pursuing efforts and improving research atmosphere in various aspects. Based on these findings, we made several suggestions for promoting convergence research.