• 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 East Asian Society of Dietary Life
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• v.24 no.4
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• pp.514-528
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• 2014

This study examined the actual state and future improvement of food allergies in adolescents and adults in order to prevent damage. In this survey, proportions of females, people in their 40s, college graduates, and office workers and housewives with allergies were higher than other groups. Exactly 41.1% of participants responded that they had experienced food allergies while 58.9% responded that they had not. According to their responses, the most common food allergy symptom involved the skin while whole-body allergic reactions were rare. Most respondents answered that frequency of their food allergies was two or three times. There was a variety of allergenic foods, including fast food, eggs, mackerel and milk, and instant food was ranked as the most allergenic food. Therefore, in order to protect consumers from damage caused by food allergens, the food allergen labeling system must be improved. A better food allergen labeling system should be implemented to avoid potential risks of allergic reactions and ensure national food safety.

• Journal of agricultural medicine and community health
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• v.31 no.3
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• pp.275-284
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• 2006

Objectives: This investigation was carried out to understand the status of the urinary incontinence (UI) and overactive bladder (OABs) syndrome of women in a rural region. Methods: The authors conducted a questionnaire survey among the 322 females who voluntarily participated in a health examination, from 16 to 18 August 2001. Using by definition of UI and OABs, we calculated the proportion of UI, OABs I, and OABs II. The data collected was evaluated using the SPSS 12.0 statistical package, and the differences of symptoms and problems related to daily life between UI, OABs patients and the others were analyzed using a Chi-square test or Fisher's exact test. Results: The overall proportion of UI was 35.4%, and stress UI (32.9%) is more common than urgency UI (17.4%) and mixed UI (14.9%). The proportion of OABs I and OABs II were respectively 36.0%, 14.0%. Symptoms related to UI or OABs were nocturia (35.1%), frequency (23.9%), urgency (21.4%) etc. Of the incontinence cases, 27.2% had experienced UI for a period of one to three years. The proportion of OABs increased significantly by age (p<0.05), UI didn't. The most frequent symptoms in UI and OABs were respectively 'slow stream', 'urgency'. The most frequent problem of daily life in UI and OABs was 'seeking toilet firstly at stranger place'. Conclusions: The proportion of UI and OABs in our study were respectively 35.4%, 14.0%. UI and OABs must be very significant health problems in women, especially rural region. Systemic and profound interventions for UI and OABs need to administer to women in Korea.

• Korea journal of population studies
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• v.19 no.2
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• pp.107-137
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• 1996

Under-utilization of Korean women's education in the labor market has been observed and pointed out as a waste of valuable human resources. Although education provides women with positive returns when they work, it has been found that Korean women's education is not much related to the likelihood of women's labor force participation. This tendency cannot be explained by micro-economic theory, which says that educated women are more likely to participate in the labor force. Thus, in this analysis, a macro-level explanation is attempted to understand Korean women's economic behaviors in relation to education. Korea's rapid industrialization since 1960 has provided ample job opportunities mostly for less educated women. On the other hand, increasing demand for educated female labor has been moderate. Various restriction against women, especially married women, have prevailed in the Korean labor market. Restrictions against women and the marriage bar tend to be selectively applied to decent white-collar jobs, mostly affecting educated women. Furthermore, there has been no shortage of educated male labor due to its adequate supply. Since Korean women spend most of their adult lives in marriage, married women's low participation in the labor force is a critical factor for the low economic returns to women's education throughout their lifetime. Restriction against married women in the labor market also existed in the past of the United States and the Great Britain. However, along with the expansion of the service sector, married women in great numbers flowed into non-manual jobs. The post-1940 increase of married women in the labor force in those countries can be understood to be a result of a labor shortage for non-manual jobs. Also in Taiwan, which shares many common cultural and economic backgrounds with Korea, the marriage bar has been in decline since the late 1970s, along with an increasing demand for female labor in the service sector. In sum, the changes in the demand structure and the supply of educated male labor force will contribute to the lift of the marrige bar in Korea.

• Journal of the Korean Society for Marine Environment & Energy
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• v.8 no.4
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• pp.227-235
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• 2005

This study aimed at suggesting management policy directions for the uninhabited islands of Korea which are national land resources with economic potential for tourism and development and strategic value for boundary delineation of territorial waters and exclusive economic zone as well as their unique ecological status. Review of existing management arrangements related to the uninhabited islands revealed six management issues to be addressed: insufficient data and their low reliability, lack of management policy directions, increase in ecosystem deterioration and perturbation by human activities, lack of policy measures for meeting utilization and development demands, weak management base with insufficient personnel and budget, and legal measures not taking Into account their unique ecological and socioeconomic characteristics. The management policy directions to improve the management of the uninhabited islands of Korea include management directions and strategies, and suggestions for legal improvement. Considering the unique ecological value of the uninhabited islands, management directions suggested are anti-degradation in which current and future demands for their utilization and development do not degrade the ecological potential of the uninhabited islands and integration in which land and sea areas are managed as an integrated management unit. Four strategies proposed to follow the management directions are enhancement of the knowledge base through a comprehensive survey, development and legislation of guidelines for the rational management of utilization and development demands, establishment of the comprehensive island debris collection and disposal system, and enhancement of management capacity. Legal improvement for the effective implementation of the management policy directions should include comprehensive uninhabited islands survey, legal utilization restraints and management guidelines based on classification of the islands, management boundary, and improvement of regulations on designated islands.

• Journal of the Korean Institute of Landscape Architecture
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• v.44 no.3
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• pp.25-36
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• 2016

As the first public park in Korea, birth place of the march first independence movement, and a representative space of leisure of old men, Tapgol Park contains diverse symbolisms and meanings. In 2000, Seoul authorities selected the symbolism of the March First independence movement, and carried forward the sacralization project of Tapgol Park. They eliminated facilities, including vending machines, and restricted most of the leisure activities in the park such as drinking singing dancing, speech, playing chess, writing calligraphy, etc., and loitering. Also, they changed the park's design into a less available space with green areas and switched wooden benches to granite stone. Since the project finished, a representative phenomenon was the elderly men's exodus to Jongmyo Park, where the restrictions were not strong as in Tapgol Park. As a result, the numbers of users in Tapgol Park decreased sharply. However, overcrowded(more than 3000) Jongmyo Park is also in the middle of a sacralization project now. According to an investigation including observation and in-depth interview, most of the elderly men who use the parks almost everyday were in the low economic class. They just visit the parks everyday and chat with their peers, gaining comfort from each other. These phenomena can be interpreted as a social exclusion in society, which made the elderly men move to another place. Meanwhile, although fifteen years has passed since the project was completed, many people still regard the Tapgol Park as a place for elderly men instead of the birth place of the March First Independence Movement. This study focused on such problems and vague place identity, which is neither a memorial place nor a public park. The study discovery the fact they missed the symbolism that Tapgol Park was the first urban park of Korea. Also, it stresses that the monumentality does not need to be sacred, reverent, or inflexible. With this point of view, this study discussed public aspect and everydayness, which are included in most of the urban parks. Finally, this study suggests Tapgol Park as an urban park that has an identity that embraces the condition of monumentality, everydayness, and publicness all together.

• Korean Journal of Legislative Studies
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• v.22 no.2
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• pp.113-156
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• 2016

Media scholars take a lion stake in power circle. Not only do they take a part in media policies but seize prestigious positions like board members in Korea Communication Commission(KCC). Unfortunately, though, little has been known about who they are, what qualifications they have, and whether they meet public interests. This paper attempts to unveil the mechanism of those politicized intellectuals who are specialized on the media. Two categories divided into 'representative' and 'expertise' are employed for this purpose. On the one hand, the representative means the degree of committment into such public services as participation in conferences or non-profit organizations. On the other hand, the number of research articles, books and projects belong to the expertise. Evaluation levels consist of 'excellence, good and average' were allocated to those scholars who are(were) in 'Power Hole,' where decision makings come into being. Some interesting observations were made though this study. First of all, such criteria as representative and expertise vaguely suggested by the laws were hardly fit into those intellectuals, Rarely did they commit into public service let alone showing vigilance in academic activities. Secondly, both ideological loyalty and political activities in line with the government had much to do with taking such positions. Thirdly, not surprisingly, it showed that to graduate from Seoul National University and have Ph.D. degree from U.S.A. was one of the most essential factors. In final, most of them were very good at taking advantage of the press in way of boosting their publicity. To attend at policy making processes either in form of board members or advisers is inevitable for media experts. However, as shown in this study, such qualification of public service and academic eagerness shouldn't be underestimated. Academic integrity not selling intelligence solely for private interests needs to be protected as well. The authors hope this study to provide a valuable opportunity to establish a kind of ethical standards in participating into politics.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.6
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• pp.1-14
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• 2018

As interest and consumption of luxury goods have become more popular, luxury goods market is growing rapidly. Consumers can acquire psychological satisfaction with material abundance by purchasing and using luxury goods. Also, from the view of corporations, luxury goods have price inelastic characteristics, so they can enjoy price premium and it is good to produce good performance. That is the reason why they should pay much attention to securing luxuriousness. This study examined the establishment of brands luxuriousness in Korean SMEs. First, it examined the world market of luxury goods industry and the present condition of Korean market. Then it identified the constituents of luxuriousness by examining the prior studies and related literatures, and designed a research model based on the theoretical grounds to suggest the methods of brand luxuriousness building of Korean SMEs. Luxuriousness can be defined as the attribute of product that distinguishes luxury goods from other products by consumers' perceptions, and the factor that provides situational benefits that motivate consumers' purchasing behavior. In this study, I identified the sub-dimensions of luxuriousness according to whether there are product related attributes and consumers' benefit in consideration of the problems of existing studies. Product related luxuriousness are classified into superiority(functional benefit) and scarcity(experiential benefit), while non-product related luxuriousness are classified into differentiation(symbolic benefit) and traditionality(exclusive benefit). The following are the ways to build brand luxuriousness. First, company can use product factors. High quality, excellent design, high recognized brand with strong, favorable and unique images can enhance the luxuriousness of brand. Second, company can use price factors. Consumers tend to perceive luxury goods as high-priced items, so lowering the price of product can undermine the luxuriousness of product. Third, company can use distribution factors. It is effective for making consumers to perceive the differentiation and scarcity of luxuriousness through limited distribution channel. In addition, store atmosphere suitable for luxury brands should be created. Fourth, company can use promotion factors. The more consumers are exposed to advertisements, the more positive attitudes toward luxury brands are made, and consumers recognize luxuriousness higher. Price promotion negatively affects consumers' perception of luxuriousness. Fifth, company can use corporate factors. Consumer evaluations of products are influenced not only by the product attributes but also by the corporate association and corporate image surrounding the product. Considering the existing researches, it is possible to enhance the brand luxuriousness through high corporate competence and good corporate reputation. In order to increase the competence of the enterprise, it is useful to approach multidimensionally in relation with the knowledge creation capability. In corporate reputation, the external stakeholders' reputation is important, but the internal members' reputation is also important. Korean SMEs will be able to build brand luxuriousness by establishing marketing strategies as above and/or mix(integrate) them according to the situation.

• Journal of Environmental Impact Assessment
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• v.27 no.6
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• pp.548-561
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• 2018

The objectives of this study were to construct a three-dimensional (3D) hydrodynamic and water quality model (EFDC) for the river reach between the Daecheong dam and the Sejong weir, which are directly affected by Gap and Miho streams located in the middle of the Geum River, and to evaluate the trophic status and water quality improvement effect according to the flow control and pollutant load reduction scenarios. The EFDC model was calibrated with the field data including waterlevel, temperature and water quality collected from September, 2012 to April, 2013. The model showed a good agreement with the field data and adequately replicated the spatial and temporal variations of water surface elevation, temperature and water quality. Especially, it was confirmed that spatial distributions of nutrients and algae biomass have wide variation of transverse direction. Also, from the analysis of algal growth limiting factor, it was found that phosphorous loadings from Gap and Miho streams to Sejong weir induce eutrophication and algal bloom. The scenario of pollutant load reduction from Gap and Miho streams showed a significant effect on the improvement of water quality; 4.7~18.2% for Chl-a, 5.4~21.9% for TP at Cheongwon-1 site, and 4.2~ 17.3% for Chl-a and 4.7~19.4% for TP at Yeongi site. In addition, the eutrophication index value, identifying the tropic status of the river, was improved. Meanwhile, flow control of Daecheong Dam and Sejong weir showed little effect on the improvement of water quality; 1.5~2.4% for Chl-a, 2.5~ 3.8% for TP at Cheongwon-1 site, and 1.2~2.1% for Chl-a and 0.9~1.5% for TP at Yeongi site. Therefore, improvement of the water quality in Gap and Miho streams is essential and a prerequirement to meet the target water quality level of the study area.

• Korean Journal of Heritage: History & Science
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• v.43 no.2
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• pp.40-59
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• 2010

Anssolim is the unique technique which standing columns lean in a inward direction of buildings in traditional architecture, which has not been thoroughly investigated to this day. With a dearth of previous studies, the anssolim technique can only be examined through detailed three-dimensional surveys. The main halls of Korean palaces can be seen as buildings that were built with the regulations of the day in mind, making them excellent research subjects when studying the anssolim technique. The findings can be summarized as follows. 1. In the main halls that were studied, anssolim was applied most to main space (eokan) columns, then lessened for peripheral columns. 2. The largest second-floor cheoma columns were placed inward in the eokan, then became smaller as with the peripheral columns. In the case of the eokan, the columns were arranged according to the size of the anssolim. 3. The second-floor cheoma column anssolim in the middle-floor main hall were generally a third or a quarter of the size of those on the first floor. As on the first floor, the largest anssolim were applied to the eokan columns, then became gradually smaller towards the periphery columns. 4. In the palace main halls, the largest anssolim were used for the eokan columns, and became smaller with the peripheral columns. This unique structure can be seen to be a Korean technique that deviates from the Chinese "Yingzaofashi(營造法式)" techniques. Although this study is limited in that it only studies the main hall of Korean palaces, it is significant in that it shed new light on the technological implications of the anssolim technique, and can be used as important data for research into the history of technology. Although this type of data is difficult to extrapolate, it has been made as accurate as possible by minimizing the margin of error in the data for the palaces that were actually studied.