• Title/Summary/Keyword: 차별행위

Search Result 104, Processing Time 0.024 seconds

Analysis of Differentiation of Policy Strategies for Digital Taxation (디지털 과세(Digital Taxation)에 대한 정책전략의 차별성 분석)

  • Kim, Ji-Young
    • Journal of Digital Convergence
    • /
    • v.17 no.12
    • /
    • pp.45-57
    • /
    • 2019
  • The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

A Study on Intensifying Efficiency of Presidential Security Service Organization through the Analysis of Press Media (언론매체 분석을 통한 대통령경호조직의 효율성 제고에 관한 연구)

  • Kim, Il Gon;Ahn, Young Kyu
    • Convergence Security Journal
    • /
    • v.14 no.1
    • /
    • pp.23-32
    • /
    • 2014
  • Quantitative rise and This study carried out qualitative research by utilizing NVivo 10 focusing on the contents of mass media such as newspaper or internet on the presidential security service up to the Park Geun-hye government from the 3rd Republic of Korea, which was established the presidential security service. The aim is to present opinion so that the presidential security organization can strengthen capability and function within the governmental organization down the road based on the contents of categories, which were elicited through this. First, there is a need of solidifying the internal stability with the expansion in the activity sphere of organization and of externally approaching the public with removing sense of difference caused by offering personal protection only to some of the privileged class in the meantime. Second, it is the foundation of a reason related to crime in a cause for Discharge by Authority pertinent to "law on security for president and others" in Article 10 in order to prevent a criminal act of having abused the task characteristic and the position superiority or an external pressure act related to intervention in rights. Third, there is a need of making it recognized as very important organization with putting differentiation from other organizations of the government by providing the disciplinary level more strictly than "disciplinary order on public officials" based on particularity and importance dubbed presidential security service along with correspondingly applying "disciplinary order on public officials" in Article 31 in accordance with "enforcement ordinance of law on security for president and others" in terms of service negligence and false-information report in relation to task performance.

A study on the research records appraisal system based on records schedule : Focusing on the cases in Australia and the United States (처분일정표를 바탕으로 한 연구기록 평가제도 연구 호주, 미국 사례를 중심으로)

  • Lee, Mi-Young
    • The Korean Journal of Archival Studies
    • /
    • no.50
    • /
    • pp.311-349
    • /
    • 2016
  • This study reviewed how the appraisal process of the research records of the cases of Australia and the United States can be planed and managed. As the records schedule includes the list of core records and the appropriate disposal instructions, as well as the fact that it is a critical records management tool, the records schedule was considered for the basis of the research records appraisal system. The results of this study are as follows. First, the research records have to be appraised by research project because research is carried out into project units, and records management is effective when combined with the business practice and basic structure of the operating system. Second, the research institutions have to plan and manage one general disposal schedule and plural disposal schedules in the different research divisions. Finally, the characteristics of research style and the research record of each research institution should be recognized. Moreover, there is a need to link the research appraisal process of each research institution and the national records management system because the research records of public research institutions are public goods. Although various cases were not analyzed, this study is significant that the meaning and role of the research records schedule was reorganized. Also, a discriminatory records schedule according to the characteristics of research records was suggested.

The MyData Business Ecosystem Model (마이데이터 비즈니스 생태계 모델 연구)

  • Yang, Kyung Ran;Park, Soo Kyung;Lee, Bong Gyou
    • Journal of Digital Convergence
    • /
    • v.19 no.11
    • /
    • pp.167-180
    • /
    • 2021
  • The purpose of this study is to present a framework of the MyData business ecosystem that shows a different pattern from the previous one by the MyData concept and to define the characteristics of actors participating in the ecosystem. Because MyData is an individual exercising sovereignty over his or her data, there is a characteristic that the individual participates as a key actor in the business. In other words, MyData Operators participate in the MyData business ecosystem to help individuals who own MyData, MyData creating business and MyData using business, among them, manage their own data. Therefore, this study conducts a case study of domestic and foreign MyData businesses to revitalize the domestic MyData industry. In particular, the business model of 45 cases of overseas MyData operators was analyzed and classified into 7 types of 4 groups. And through this, the importance of the role of MyData Operator in the MyData industry ecosystem is confirmed and a developmental ecosystem model is proposed.

Digilog Book Interaction Design Using Augmented Reality(AR) (Focused on Children's Books) (증강현실(AR)을 활용한 디지로그 북 인터랙션디자인 연구 (아동 서적물 중심으로))

  • Jung, Yong-Won;Ju, Min-Kyung;Kim, Yong-Ho
    • Journal of Digital Convergence
    • /
    • v.18 no.6
    • /
    • pp.425-433
    • /
    • 2020
  • Digilog book using augmented reality is a form that augmented reality is implemented by illuminating the camera embedded in the mobile image on the page registered as an image marker after downloading the application, which shows a fragmentary limitation in the content implementation method. Therefore, in this study, we proposed a pop-up multi-tracking method that enables two-way interaction in a digit log book using augmented reality technology. Through this, we commissioned an authorized agency to test the technical differentiation of augmented reality content for two prototypes of existing book-type Digilog Book and Pop-up-type Digilog Book. A test report was issued. The pop-up type digit log book suggested in this study enables the user to implement the interactive contents according to the user's action (movement). This can induce the interaction between the virtual image and the printed picture book and give the learner an interest and immersion, so that it is possible to express the interaction of the digital log book.

Free Employment and Qualification of Faculty in Religious University (종교계 대학에 있어서 교직원 채용의 자유와 제한)

  • Lee, Woo-Jin
    • The Journal of the Korea Contents Association
    • /
    • v.9 no.12
    • /
    • pp.836-842
    • /
    • 2009
  • On April 14, 2008, National Human Rights Commission of Korea's recommendation led to severe argument that hiring qualification of religious school. it shall not be an unlawful employment practice for a school, college, university, or other educational institution or institution of learning to hire and employ employees of a particular religion if such organizations is, in whole or in substantial part, owned, supported, controlled, or managed by a particular religion or by a particular religious corporation, association, or society, or if the curriculum of such organizations is directed toward the propagation of a particular religion. An employer is a "religious organization" entitled to the exemption. So If the employer is a school, its history and mission, the religion of the faculty and students, and the religious focus of the curriculum must be examined. Consequently it is possible for religious educational institution to reject specific religionist.

The effect of media modality and the valence of risk messages on affective risk perception and behavioral intention (미디어 형식과 위험 메시지 구성이 감정적 위험인식과 행위의도에 미치는 영향)

  • Lee, Jae-Shin
    • Korean Journal of Cognitive Science
    • /
    • v.23 no.4
    • /
    • pp.457-485
    • /
    • 2012
  • The current study explores how media modality and message frame interact to form individuals' affective risk perception and behavioral intention. Specifically, participants were exposed to positive and negative messages on irradiated foods in text, audio, and audio/video formats and their affective risk perception and purchase intention were measured. Results indicate that individuals' affective risk perception and purchase intention were influenced by media modality and message frame. The significant interaction effects between the two variables were also observed. The results indicate that the appropriate media modality should be carefully selected based on the message content for effective risk communication.

  • PDF

A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS (K-IFRS 시행에 따른 우리나라 외부회계감사제도 개선방안 연구)

  • Choi, Rack-In
    • Journal of the Korea Society of Computer and Information
    • /
    • v.19 no.12
    • /
    • pp.339-348
    • /
    • 2014
  • This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

A Study on the Transition of Work-Family Reconciliation Policy and Gender Regime -Focusing on Recent Introduction of Parents Benefit- (독일 일-가정 양립정책과 젠더레짐 변화에 대한 연구 -최근 부모수당제도의 도입을 중심으로-)

  • Sim, Sangyong
    • Korean Journal of Social Welfare
    • /
    • v.65 no.3
    • /
    • pp.265-289
    • /
    • 2013
  • The purpose of this study is to analyse the reality and dynamics of transition of work-family reconciliation policy and gender regime in Germany to focus on recent introduction of parents benefit by applying meta path analysis. There is made of 'layering' in work-family reconciliation policy area. Because political barrier has alleviated they can introduce parents benefit, but cannot help stick to child care benefit because of internal barrier. But because parents benefit has activated by 'differential growth', German gender regime has suffered core transition of complementation that dominant structure has changed from 'sequential reconciliation' to 'concomitant reconciliation'. On the other hand, by 'purposeful decoupling' of gender area, core activists have attempted to cut the possibility of weakening of coordination relationship on main institutional areas of German model.

  • PDF

A Study on the Relation between Culture and the Use of a Refrigerator -with Emphasis on the Differences between Korean and USA User Experience of a Refrigerator- (문화적 차이가 냉장고 사용행태에 미치는 영향에 관한 연구 - 한국과 미국의 냉장고 사용 행태 비교 관찰을 중심으로 -)

  • Cho, Yun-Jin;Kim, Jung-Ha
    • 한국HCI학회:학술대회논문집
    • /
    • 2006.02b
    • /
    • pp.795-802
    • /
    • 2006
  • 현대의 소비자는 더 이상 단순히 감성적 소구에 의해서나 기술적 기능을 제공하는 것으로 제품을 구매하지 않는다. 제품의 결정은 사용자와 제품 간의 상호작용에 따른 정서, 인지, 행위 등에 의한 총체적인 경험에 의한 것이며, 그러한 소비자들의 경험은 지리적, 역사적 전통으로 고착된 문화적 특성이 제품을 통한 사용자 경험의 기저에서 작용함으로써 문화권 별, 국가 별로 각기 다르게 구성된다. 특별히 음식 문화는 어느 나라이든 자연 조건의 영향과 함께 오랜 역사 속에서 형성되었기 때문에 독특하고 다양한 문화적 차이를 지니고 있으며 이러한 문화적 차이는 냉장고 사용에 있어서 다양한 사용행태를 구분 짓는다. 따라서 본 연구를 통해 식품 종류에 의한 영향뿐 아니라 내부 공간 활용의 패턴, 냉장고 환경 설정에 대한 능동적인 태도, 냉장고에서 제공하는 파티션이나 옵션에 대한 수용 정도, 식품의 정리 원칙에 대한 준수 정도 등에 따른 사용행태 간의 차이점을 발견하고, 차별적 사용행태의 기저에 존재하는 문화적 요인을 분석하여 문화적 차이가 사용자의 경험에 영향을 끼치게 됨으로 인하여 냉장고 디자인에 어떠한 변화를 초래하는지 그 연관성을 밝혀내고자 한다. 보다 실제적인 용도로 활용 가능하도록 냉장고 제작의 상업적인 측면을 고려하여 냉장고 내상의 레이아웃에 중점을 두어 본 연구를 진행하였다. 본 연구는 설문과 현장 관찰을 통해 정량적 관찰을 중심으로 분석하였다. 두 국가의 문화 비교를 위한 설문은 이미 여러 연구자료에 의해 검증된 Trompenaars의 문화 변수를 바탕으로 제작 하였다. 또한 정량적 연구에서 발견될 수 없는 문화권 별 여러 특징들에 대한 데이터를 구체적으로 수집하기 위하여 정성적인 연구 방식의 일환으로 실제 관찰 및 사용자 인터뷰를 실시하였으며, 이를 통하여 현상의 원인 및 사용자의 의도를 파악하도록 연구를 진행하였다.

  • PDF