• Korea journal of population studies
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• v.21 no.2
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• pp.58-82
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• 1998

It is usually proposed that job security of old age workers is hampered by the structure of wage increasing with age. This paper sets forth a model to comprehend the characteristic of the old age workers' labor market and policy implications derived from it. In order to stimulate demand for old age workers, policy initiatives should be taken as follows : the wage criteria should be simplified which apply differently from one institution to other; incentives relatively favorable for employing old age workers' in manufacturing sector should be also given to service sectors; employment subsidy or other tax incentives should be given for labor contract after the retirement age; licensing and evaluation system for job ability should be introduced based on occupation & job analysis. To lower the reservation wage of workers, mortgage loan for house and long-term low interest loan for tuition fees should be developed together with stabilization of housing cost. Wedding culture which requires high expense should be amended. Above all, it is necessary to install reasonable social security system. Policy orientation should also pay attention to reduce labor supply of the old aged via aiding old age workers' firm opening and voluntary civil service together with developing various honor programs for members of civil corps.

• Korean Journal of Construction Engineering and Management
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• v.19 no.4
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• pp.3-11
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• 2018

The Construction Workers Mutual Aid Association is carrying out a number of strategic tasks with the goal of "contributing to improving employment and stabilizing the return of workers to construction workers through employment welfare and retirement deduction services." One of them is the retirement deduction system. The retirement allowance system is a system for the retirement income and livelihood security of construction workers who are not adequately protected by the Labor Standards Act, such as retirement allowances due to the nature of day labor. The Construction Workers Mutual Aid Association has promoted the introduction of electronic manpower management. For the efficient management of the pilot sites and the plans for the future, comprehensive evaluation of the pilot sites as well as the evaluation of the status and operation results of each pilot project site are needed. Therefore, in this study, we will develop performance indicators to evaluate the current state of electronic manpower pilot projects and analyze the actual situation of pilot project sites through actual application, and try to derive future implementation strategies.

• Journal of Teachers' Pension
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• v.4
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• pp.127-173
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• 2019

현재 공적연금제도의 하나인 사학연금은 일반 민간 기업에서 퇴직시에 지급하는 퇴직금과 유사한 성격의 '퇴직수당' 급여를 지급하고 있다. 사립학교연금법에서 지급하고 있는 퇴직수당제도는 학교법인인 사용자가 지급할 의무가 있는 급여에 해당한다. 그러나 사립학교의 열악한 재정으로 인하여 학교법인이 지급하지 아니하고 이를 국가와 공단 및 대학의 일부가 이를 분담하여 지급하고 있다. 사학연금공단에서는 매년 236억원을 연금기금에서 지급하였으며, 동 금액은 기부금으로 손금산입되어 왔다. 그러나, 최근 들어 기부금의 손금 인정비율이 50%로 축소되어 실제 법인세를 납부하고 있다. 본 연구에서는 이러한 퇴직수당 공단부담금을 공단에서 부담하는 것이 타당한지 여부와 기부금으로 처리되는 것에 대한 타당성 여부 등에 대하여 세무회계적인 접근을 통해 법인세제개선을 위한 법 개정의 타당성을 살펴보고자 하였다. 본 연구는 퇴직수당 공단부담금이 기금회계에서 지급되어 기부금으로 보고 있는 기존의 예규에 대한 해석을 새롭게 하고 사학연금기금의 세무회계상 개선방안을 도출하고자 하였다. 퇴직수당의 급여지급은 엄밀하게 살펴보면 기금회계의 대상이 아니라 연금제도의 고유사업인 연금회계의 대상으로 보는 것이 타당하다. 이와 같은 현행 공단의 회계처리 및 기금회계 과세대상의 문제점을 인지하고 이를 면밀히 분석해보고자 한다. 본 연구는 사학연금기금의 법인세 부담으로 인한 연금재정악화를 사전에 방지할 뿐만 아니라 사학연금기금에 대한 안정화를 도모하고자 하는 방안 연구의 일환으로 법적 개선안 도출을 목적으로 하고 있다. 공단은 사립학교 법인을 대신하여 공단에서 대신 지급하면서도 이에 대해 기부금으로 보는 규정으로 인해 법인세를 납부하고 있어 부담금을 대신하여 납부하면서 법인세도 부담하고 있는 이중부담을 안고 있는 것이다. 본 연구에서는 이와 같은 사항을 토대로 다음과 같이 개선방안을 제시하고자 한다. 우선, 공단내부회계규정의 수정을 통해 퇴직수당의 연금회계 적용을 주장하고자 한다. 퇴직수당제도는 연금급여와 관련된 것으로 비과세대상의 고유목적사업 회계에 해당됨에도 불구하고 퇴직수당을 기금회계에서 기부금으로 처리하는 것은 법 논리상 타당하지 않다고 본다. 둘째, 학교법인을 대신하여 기금에서 대신 지급하였다는 것은 연금제도를 유지하기 위해서 연금법상에서 강제로 부과된 부담금으로 이를 필요경비로도 보아야 한다. 셋째, 학교경영기관이 마땅히 부담하여야 할 부담금임에도 불구하고 사학연금기금에서 부득이하게 지급하고 있음을 감안하여 퇴직수당부담금은 현행의 법인세법상 기부금 한도초과 대상에서 제외하는 특례규정을 신설하는 것이다. 본 연구는 최근 법인세가 과세되고 있는 사학연금기금의 과세 문제점을 살펴보고 이에 대한 개선방안을 제시하였다는 점에서 기존 연금제도의 틀 안에서 퇴직수당제도의 법적 부담을 검토한 연구와는 달리 법인세법상의 세무적 검토를 하였다는 점에서 의의가 있다고 할 수 있다.

• Journal of dental hygiene science
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• v.17 no.6
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• pp.501-507
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• 2017

The shortage of dental hygienists has been a long-standing problem in Korea. Small-scaled dental clinics suffer from a lack of dental hygienists, who seem to prefer working at large-scaled dental clinics. The purpose of this study was to confirm the differences in the working conditions according to the scales of dental clinics. We collected the working information registered via job advertisements through the web-sites of Korean Dental Hygienists Association, Dental Jobs, and Nurse Jobs from July to August 2016. The results were as follows: 96.7% of the advertisements wanted regular workers, while the proportion of part-time workers was the highest (34.8%) in the group with less than 3 employees. The average workdays per week was $5.32{\pm}0.55$ days, and the group with less than 3 employees had significantly longer workdays than the other groups. The daily working time was $8.99{\pm}0.44$ hours, and there was no difference among the groups. Night overtime hours were needed by 54.4%, 45.0%, and 31.3% of the groups with of the groups with 4~7 employees, more than 8 employees, and less than 3 employees, respectively. Information regarding annual leave (60.5%), monthly leave (63.9%), half a day off (32.4%) and vacations (43.1%) were presented in the job advertisements, and these proportions were significantly higher by the group with more than 8 employees. Information on overtime pay (14.4%), night-work pay (13.4%), incentives (34.1%), lunches (60.2%), vacation bonuses (33.8%), and self-development (20.4%) were presented in job advertisements. The group with 4~7 employees had significantly higher proportions in severance pay, vacation bonuses, self-development, and major national insurance. It is necessary to consider the improvement of working conditions, diversity of working styles, and welfare of dental hygienists, and it is suggested that small dental clinics provide more precise working conditions.

• Journal of the Korean Society of Food Science and Nutrition
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• v.40 no.1
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• pp.128-136
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• 2011

This study was carried out to investigate the factors of food service satisfaction of the elderly in Busan. The survey was conducted from September 1 to October 15, 2009 by questionnaires and data analyzed by SPSS program. Fifty point nine percent of the subjects lived alone and the source of living expenses of 70.5% of the subjects was subsidy from government. The most important reason for the elderly to participate in meal service was 'economic difficulty' and 'to meet friend'. The subjects had various chronic degenerative diseases, such as arthritis, hypertension, diabetes, osteoporosis and cardiac disease. Sixty-six point eight percent of the subjects needed diet therapy for their diseases, but 87.1% of them don't want to pay the extra fee. Thirty six point five percent of the subjects attained information about lunch program because it was 'close to home' but 20.7% was 'from public officials'. The reasons for the use of the meal service were 'economic difficulty' (40.0%), 'to meet friends' (22.6%), and 'bother to prepare meal' (16.50%). The services provided by welfare center were health care, physical exam and haircut. The score given by the subjects on the satisfaction of meal service was 3.84 on the 5-point maximum scale. Higher satisfaction on kindness of staff, satisfaction of social support and awareness of support resulted in higher satisfaction of food service. It would be effective to provide food service models that meet specific needs of the elderly according to social welfare service and social community activities.