• 지역과문화
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• v.8 no.4
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• pp.23-42
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• 2021

This article examines the legal measures to establish the financial independence of the Local Cultural Centers(LCCs) by the revision of Promotion of Local Cultural Centers Act(PLCC Act) to allow profit-making activities of LCCs. For the past 70 years, LCCs have been the core of local culture, but they have not been financially independent and have survived through government subsudues and support funds. Its weak financial structure that depends on the subsidies makes it difficult to carry out the essential business and threatens sustainability. Legally, LCCs are special corporations which established in accordance with the PLCC Act, and their legal status and functions are stipulated in accordance with the laws governing their establishment. The current PLCC Act does not stipulate that the LCC may conduct profit-making business other than the essential business. However, compare to the other special corporations which established by their own legislatives, it is understood that the PLCC Act can also provide regulations related to the profit business of LCCs. This article presents legal drafts for PLCC Act and suggests other necessary discussions for financial independence of LCCs.

• 동물약계
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• no.90
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• pp.4-6
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• 2003

[ $\cdot$ ]동물약품 부가세 영세율 관련 자료 제출 $\cdot$닭 티푸스 예방약 사용용도 준수 철저 $\cdot$개 심장사상충 감염 예방 협조 요청 $\cdot$동물약사감시 행정처분 결과 홍보 $\cdot$판매실적 미보고업체 행정처분 조치 $\cdot$돼지콜레라바이러스 분양 승인 조치 $\cdot$국가검정 동물사 소독 관련 협조 요청 $\cdot$협회 제2차 이사회 개최 $\cdot$협회 제3차 이사회 개최 $\cdot$특수법인 가축위생방역지원본부 설립 $\cdot$농림부 및 검역원 인사 $\cdot$생물학적제제 알루미늄 캡 변경 협의 $\cdot$VIV China 2004 전시 희망업체 조사 $\cdot$전략물자 수출입통제 제도 안내 $\cdot$2004년도 병역지정업체 선정 신청 $\cdot$조합 2003년도 하반기 알찬거래선 선정 $\cdot$사랑의 닭고기 보내기 운동

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.6
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• pp.9-21
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• 2014

Source and use of investment money in the content business has been subject to closer attention, This study attempts to identify the information asymmetry problem in the performing art are, focusing on the Korean musical play. Despite the various discussions in the venture capital practice in the performing art area, there has been few studies analyzing the investors' perspective. While juggling with the 'artistic value' and 'rate of return', the investors are concerned about the 'transparency' of the performing art practice. When coupled with the subjective judgment of 'artistic value', the information asymmetry between the investor and the performing art manager becomes more delicate. In the performing art business, 'SPC(Special Purpose Company)' is considered a possible solution to organize the deal structure in this field. This study analyzes the role of SPC regarding the information asymmetry problem.

• Journal of Navigation and Port Research
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• v.48 no.4
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• pp.321-326
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• 2024

The purpose of this study is to investigate whether Big 4 accounting firms contribute to the reduction of earnings management when auditing shipping companies. Generally, it is understood that companies audited by the Big 4 accounting firms engage in minimal earnings management and maintain high audit quality. However, these factors may vary depending on industry and firm size. As a result, this study empirically analyzes the impact of audits conducted by large accounting firms on earnings management within the shipping industry. The Big 4 accounting firms, namely PwC, KPMG, Deloitte, and EY, are the focus of this research. Discretionary accruals are employed as a proxy for earnings management, with the modified J ones model and the performance matched model used to measure discretionary accruals. The analysis, which covers shipping companies listed on KOSP I from 2001 to 2023, reveals that audits conducted by the Big 4 accounting firms do not significantly influence earnings management in the shipping industry. Unlike the general case, it is evident that audits by the Big 4 accounting firms do not play a role in reducing earnings management in shipping companies. This paper is significant as it examines the role of auditors within the shipping industry and presents findings that deviate from commonly known information. Shipping companies should take into consideration that the audit quality of the Big 4 accounting firms may not always be guaranteed when selecting an auditor. Furthermore, supervisory authorities such as the Financial Supervisory Service should engage in oversight based on an accurate understanding of the audit quality offered by the Big 4 accounting firms.

• Journal of Ginseng Culture
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• v.5
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• pp.77-96
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• 2023

This study looks at the origin of a wild-ginseng, Korean ginseng, and traces the origin of associated wild-ginseng digging customs back to the Annals of the Joseon Dynasty. These historical customs helped Korea gain control over its wild ginseng resources following Japanese colonization acts, Korea's present-day forest laws, and Korean Civil Law. Prior to Japanese colonial rule in Korea (1910-1945), ginseng digging was a common custom, but Imperial Japan distorted Korea's own legal principles of the public rights of wild-ginseng digging during this colonial period. Distorted legal principles concerning digging customs continued after Korea's liberation from Japanese rule and were maintained until the enforcement of the Korean Civil Law in 1960, when legal principles of the right of common were changed to special servitude. The origin of the right of common can be found in the Sichojang of the Joseon Dynasty. The Sichojang, a place where local residents jointly collected firewood and fed livestock, was the minimum right to life and interest at the time. Since the right of common was the right to life, Imperial Japan attempted to abolish it, but it was never successful. In addition, distorted legal principles have been maintained in present-day forestry-related laws and regulations. Over 75 years since the liberation from Japanese rule in 1945, it is imperative to break away from the distorted legal principles and acknowledge that digging custom rights have changed from common customs to a special servitude under Korean Civil Law. Hence, an organization of wild-ginseng diggers is an unincorporated association, and their wild-ginseng digging customs can be constituted as a special servitude. Hence, their practices should be considered valid under customary law. Through this, it will be possible to clarify the legal nature and grounds for ginseng-related wild-ginseng digging activities, as well as the civil responsibility for the activities of wild-ginseng diggers.

• Journal of Digital Convergence
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• v.9 no.3
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• pp.191-202
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• 2011

Public agencies and local governments have been installing CCTV cameras for the prevention of crime, traffic jam, and unauthorized waste. Additionally, national government agencies and schools, a special corporation by special law, local construction and industrial company installed CCTV cameras of their own and are operating them. Various types of CCTV systems disclosed technical heterogeneity. In February, 2011, Ministry of Public Administration and Security presented guidelines for building an integrated control center. This study examines the case of Busan by using the administrative guidelines. Busan integrated CCTV control center among themselves, police agency and fire department. This study looks into the potential problems with the integration process of CCTV cameras and proposes a solution to them.

• Explosives and Blasting
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• v.39 no.4
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• pp.12-21
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• 2021

In this study, a series of FEM numerical analyses was conducted to compare the resistance performance of concrete drainage protection facility to blast vibration. Two different types of ㅁ-shaped protection facility, which are suggested in the study, were compared to the traditional ㄷ-shaped one. In the analyses, the vibration resistances of the three protection facilities were evaluated under the varying conditions of the standoff distance from the explosion and charge weight per delay. As a result, it was found that the two proposed types of drainage protection facilities are superior to the traditional one in the vibration reduction performance.

• Journal of the Korean Institute of Rural Architecture
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• v.26 no.1
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• pp.11-20
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• 2024

Due to the decrease in the school-age population and the overall population, school closures will continue to occur. Currently, most school closures are happening in rural areas, where geographical conditions often result in relatively poor educational, welfare, and cultural facilities compared to urban areas. Additionally, the proportion of elderly populations and migrant women is continuously increasing. In order to effectively utilize closed schools in the future, various efficient utilization methods that align with the social context of the respective regions will be necessary. The purpose of this study is to examine the status of closed school and utilization types in selected rural and island areas of similar sizes through field surveys and literature reviews. By comparing and analyzing these findings, we have identified the predominant utilization types in rural and island areas and assessed the current situation where utilization is lacking. Based on the results, we aim to provide fundamental data for improving and enhancing the utilization of school closures in the face of the ongoing decline in the school-age population.

• Fire Science and Engineering
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• v.15 no.3
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• pp.21-35
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• 2001

By rearing private experts to design hazardous facilities, Safety property is obstained. So it is necessary to limit within the designer of hazardous materials facilities who has some degree skill. After permission progress about the inspection of the design ascertain whether it is safety property Mayor/Do governor permits within the laws and their qualification. Accordingly, Korea Fire Equipment Inspection Corporation be come specialization about the design, inspection of construction completion. A inquire purpose of Fire Service Act be considered fitness. Subject by which the Korea Fire Equipment Inspection Corporation is entrusted, subject by which the a non-probit corporation in The Civil Law be possible to entrusted in separate. In this case, because of the level of one's technique and facilities are important, to limit as a nonprobit corporation in The Civil Law give rise to trouble. Consequently; established a business corporation, which the level of one's technique and facilities, in accordance with The Commercial Law can assign inspection of construction completion. The contents of the Fire Services Act is caused by the historic growth of hazardous facilities's safety management. Because we decide on a course about completed inspection of hazardous substance, it is needed that adjust the task performed by a corporation of the exert skill and the duty performed by the task that a authorized corporation on the civil law or the commercial law To adjust the duty, the Fire Service Act, that is suitable to the purpose and principle, should constitute a measure of the duty. With the object of insure the safety of the hazardous substance, when the fire survice act establish a corporation of the expert skill. There is the will of lawmakers that need organization to have the power of the professional technology. The state excise the will that insure the safety of hazardous materials facilities on the basis of the professional technology and facilities, and construct to establish a corporation of the expert skill. Therefore as concentrate on the technology to need to insure the safety of the facilities of hazardous substance to be suitable on the purpose of laws and take responsibility and reports to a corporation of the expert skill. The task to be given to the state will be done.

• Proceedings of the Korea Contents Association Conference
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• 2008.05a
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• pp.352-355
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• 2008

I argue that the National University Hospital has to take its responsibility as the third health care service center for leading other public health care corporations, as well as its responsibility for educating, researching, and serving as a health center, as it written on its act of incorporation. As its management system had changed from a state-owned enterprise system to a self-supporting accounting system of a special corporation, the National University Hospital has pursued more heavily upon the profitability without showing any differences with the private university hospitals, even though the National University Hospital is a state-owned and public health care corporation. Therefore, after I have specifically analyzed the correlation between public service and profitability in a National University Hospital, I present my ideas on how to assign the public health care responsibilities to the National University Hospital in the current situation of pursuing heavily on profitability. Also how to partake in the service roles of the National University Hospitals in harmony with other health care corporations, and how to balance public service and profitability in the National University Hospitals.