• 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 Korean Home Economics Education Association
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• v.21 no.4
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• pp.71-89
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• 2009

The purpose of this paper was to suggest effective management of clothing department in vocational high schools. Bibliographic research on ten vocational high schools' clothing departments was done. Also a survey was done to figure out what students and teachers think of clothing department education. The results were as follows. There are ten clothing departments in vocational high schools countrywide. 1493 students are enrolled in the department and they are taught by 51 teachers. Each school has two to seven laboratories. Professional subject time assignment of clothing department varies from 82 to 112 hours. Students chose clothing department in order to enter the university and their satisfaction on the department was "fair." Students' satisfaction level of professional education courses was "fair" and they felt difficulties both in theory and practice. Students answered that Embroidery/Knitting courses should be closed and Fashion Coordination be opened. Students were "fairly" satisfied with facilities for practice and felt job training was necessary. Most of them wanted to enter university after high school graduation. Teachers answered professional education curriculum was "fair." They found it necessary to improve the textbooks and felt both theory and practice difficult. They wanted Embroidery/Knitting courses to be closed and Fashion CAD course to be installed. From the teachers' view, students' prospect was better to enter university than to get a job. Teachers suffered from too much teaching-unrelated workload and wanted the number of teachers to be increased. Considering the above results, vocational high schools should concentrate their efforts on making students continue to study by extending the way to enter the same department of university as department of vocational high schools. In addition, they should develop various practice programs through field practice and educational-industrial relationship to help students get jobs. Both teachers and students think that the clothing department curriculum is difficult now. Therefore, the level of the curriculum should be adjusted. Finally, it was necessary to increase the number of teachers and to carry out teachers' training to raise quality in education.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.1
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• pp.120-128
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• 2018

The purpose of this study is to establish basic data for the continuous protection management policy of domestic natural world heritage and mixed world heritage, and to examine the present situation and characteristics of the protection management according to the World Heritage Convention on the World Heritage listed Huangshan. The results of this study are as follows. First, Huangshan began to be protected by the establishment of the Huangshan Construction Committee in 1933, and after the designation of national park in 1982, laws and regulations were established in the central ministries, And various projects related to utilization have been implemented. Secondly, the establishment of the boundary for protection was actively intervened by the central government, such as the reorganization of the boundary of Huangshan through the administrative district plan. In order to protect the ecological and landscape value as well as the cultural factor, And designated a heritage designated area. Third, the protection management of Huangshan was divided into four major stages. The first phase was divided into the period when administrative measures were taken to manage the protection of Huangshan. The second phase was designated as a national park in Huangshan. The third period was the time of the protection-oriented project according to the recommendation of the international organizations after the World Heritage listed. The fourth period was the expansion of the tourism industry for the continuous use of protection of Huangshan city, My preservation business was being implemented. Fourth, Huangshan is managed by the central government and the city government. Huangshan, which is a mixed heritage, is managed jointly by the Ministry of Cultural Heritage Administration and the Ministry of Natural Heritage Administration. The protection and management of Huangshan promoted the efficiency and expertise of the heritage-related work through the establishment of the administrative unit-specific management system, and the local governments were entrusted with the authority to implement the protection management policies that meet local characteristics. Fifth, the preservation area of Huangshan has been destroyed by the development policy centered on the mountain. In addition, according to the operation of accommodation facilities, there are problems such as sewage, garbage disposal, and environmental pollution caused by tourists, and the damage caused by pests and diseases in planted plantations around the area and changes in ecosystem due to the composition of cable cars. Sixth, for the continuous protection of Huangshan, strict regulations on new construction, extension and management of accommodation are required, and it is necessary to install facilities to limit and control the number of visitors.

• Korean Journal of Food Science and Technology
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• v.40 no.2
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• pp.152-159
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• 2008

The purpose of this study was to determine the accurate quantification of vitamin A in infant formula by comparing two different standard stock solutions as well as various sample weights using high performance liquid chromatography. The sources of uncertainty in measurement, such as sample weight, final smaple vloume, and the instrumental results, were identified and used as parameters to determine the combined standard uncertainty based on GUM(guide to the expression of uncertainty in measurement) and the Draft EURACHEM/CITAC Guide. The uncertainty components in measuring were identified as standard weight, purity, molecular weight, dilution of the standard solution, calibration curve, recovery, reproducibility, sample weight, and final sample volume. Each uncertainty component was evaluated for type A and type B and included to calculate the combined uncertainty. The analytical results and combined standard uncertainties of vitamin A according to the two different methods of stock solution preparation were 627 ${\pm}$ 33 ${\mu}$g R.E./100 g for 1,000 mg/L of stock solution, and 627 ${\pm}$ 49 ${\mu}$g R.E./100 g for 100 mg/L of stock solution. The analytical results and combined standard uncertainties of vitamin A according to the various sample weighs were 622 ${\pm}$ 48 ${\mu}$g R.E./100 g, 627 ${\pm}$ 33 ${\mu}$g R.E./100 g, and 491 ${\pm}$ 23 ${\mu}$g R.E./100 g for 1 g, 2 g, and 5 g of sampling, respectively. These data indicate that the preparation method of standard stock solution and the smaple amount were main sources of uncertainty in the analysis results for vitamin A. Preparing 1,000 mg/L of stock solution for standard material sampling rather than 100 mg, and sampling not more than 2 g of infant formula, would be effective for reducing differences in the results as well as uncertainty.

• Journal of the Korean Institute of Landscape Architecture
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• v.47 no.2
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• pp.59-75
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• 2019

This study was carried out to explore the 4th Industrial Revolution technology from the perspective of the landscape industry to provide the basic data necessary to increase the virtuous circle value. The 4th Industrial Revolution, the characteristics of the landscape industry and urban regeneration were considered and the methodology was established and studied including the technical classification system suitable for systematic research, which was selected as a framework. First, the 4th Industrial Revolution technology based on digital data was selected, which could be utilized to increase the value of the virtuous circle for the landscape industry. From 'Element Technology Level', and 'Core Technology' such as the Internet of Things, Cloud Computing, Big Data, Artificial Intelligence, Robot, 'Peripheral Technology', Virtual or Augmented Reality, Drones, 3D 4D Printing, and 3D Scanning were highlighted as the 4th Industrial Revolution technology. It has been shown that it is possible to increase the value of the virtuous circle when applied at the 'Trend Level', in particular to the landscape industry. The 'System Level' was analyzed as a general-purpose technology, and based on the platform, the level of element technology(computers, and smart devices) was systematically interconnected, and illuminated with the 4th Industrial Revolution technology based on digital data. The application of the 'Trend Level' specific to the landscape industry has been shown to be an effective technology for increasing the virtuous circle values. It is possible to realize all synergistic effects and implementation of the proposed method at the trend level applying the element technology level. Smart gardens, smart parks, etc. have been analyzed to the level they should pursue. It was judged that Smart City, Smart Home, Smart Farm, and Precision Agriculture, Smart Tourism, and Smart Health Care could be highly linked through the collaboration among technologies in adjacent areas at the Trend Level. Additionally, various utilization measures of related technology applied at the Trend Level were highlighted in the process of urban regeneration, public service space creation, maintenance, and public service. In other words, with the realization of ubiquitous computing, Hyper-Connectivity, Hyper-Reality, Hyper-Intelligence, and Hyper-Convergence were proposed, reflecting the basic characteristics of digital technology in the landscape industry can be achieved. It was analyzed that the landscaping industry was effectively accommodating and coordinating with the needs of new characters, education and consulting, as well as existing tasks, even when participating in urban regeneration projects. In particular, it has been shown that the overall landscapig area is effective in increasing the virtuous circle value when it systems the related technology at the trend level by linking maintenance with strategic bridgehead. This is because the industrial structure is effective in distributing data and information produced from various channels. Subsequent research, such as demonstrating the fusion of the 4th Industrial Revolution technology based on the use of digital data in creation, maintenance, and service of actual landscape space is necessary.

• The Korean Journal of Archival Studies
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• no.33
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• pp.155-206
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• 2012

Interests in archives management are getting expanded from the public sector into the cultural and artistic field for the ten years after legislation of "Act on the Management of Public Archives" in 1999. However, due to lack of recognition on the importance of archives in the cultural and artistic field, it is rather frequent that information is kept scattered or archives are lost. As an example, absence of precise contract documents or notes of bestowal keeps people from locating great amount of cultural properties, and because of it these creative properties are in the risk of thefts, the closed-door auctioning, or trades in unofficial channels. As how a nation manages cultural and artistic creation inside the nation reflects its cultural level, it can be said that one of the indexes to notice the extent of a nation's cultural level is to take a look at how they are circulated. This study started from this point. Growing economy and rising interests in culture and art made the society more cognizant of the importance and value that visual artworks have, but the archives and information which are showing the context of these artworks and are produced in the course of social interaction are relatively disregarded because too much emphasis lies on the work itself. It is harder to find archives or documentations in Korea than in other advanced countries about the artists themselves or philosophical discourse on the background of the artworks. There is not so much interest to preserve the archives and information produced after the exhibition also, and they are used for no more than promotion or reference. Hereupon, the researcher recognized the importance of visual arts archives and believed that systemic management on them are high in need. And metadata is an essential way for the systemic management, as recently management on artworks or their archives are conducted using the system of the agencies even though they are not produced electronically. The objective of this study is to manage visual arts archives systematically by designing a data model reflecting traits of visual arts archives. Metadata are needed in the every course of archives from acquisition to management, preservation and application. Visual arts archives find its rich value only when a systemic relationship is established among information on artist, artwork and events including exhibition. By establishing a Multiple Entity Data Model, in which artworks, artists and events (exhibitions) make relationship all together, metadata for management on visual arts archive gets more efficiency and at the same time explanatory trait of the archive gets higher. For this reason we, in the study, tried to design a data model by setting each as an independent entities and designating relations between them, in order to find a way to manage visual arts archives more systematically.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.29 no.2
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• pp.139-148
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• 2011

This study has a purpose of base study for ascertaining landscape architect's role of Reung Chambong through analyzing old literature include Kyungkukdae-Jeon, Sokdae-Jeon, Daejeonhoitong, Joseonwangjo-Sillok, Eugye, Reung-Ji, Ilsung-Rok, Reung Chambong's diary. Reung Chambong was a government post in the Joseon dynasty, who managed Royal Tombs of Joseon Dynasty that has promoted as a World Heritage of UNESCO. the conclusions drawn from this study are as follows. First, Reung Chambong was comprised of two Jong 9 pum Chanmbong members. a position of Reung Chambong was a Eumjik appointed Saengwon, Jinsa, Yuhak completed Sammang. the standards of appointment is a experienced person and too young. it became means for accessing a government post because it had a symbolic representation of Royal Tombs guardian. Second, The management system of Reung Chambong was approved on the basis of ranking. however, due to geographical reasons, they had much authority and various mission than is possible. for example, construction supervisor of the Reung and Bongsim, manager of the Reungsuhogun and filling out Reungji. they performed an important role in management of Royal Tombs in the Joseon dynasty. Third, One of tasks related in landscape architecture, a Bongshim reported Sukmul(stonework), Sacho, Jungja-Gak of Reungsang to Yejo periodically. formational system and method of Bongshim are provided in the Kyungkukdae-Jeon and Sokdae-Jeon detailedly. Fourth, Tree management and construction supervisor of Reungsang, positions among tasks related in landscape architecture, required basic understanding and management ability of botany, various eye for spatial perception includes civil and architectural projects. also, as a site management of Royal Tombs in the Joseon dynasty, Reung Chambong was empowered tacit authorization and responsibility in mobility preoccupancy of vertical relationship with local officials and handling by-product of site. there is a close correspondence with landscape architect of today. A follow-up research is required to ascertain landscape architect historical values of Royal Tombs in the Joseon dynasty and Reung Chambong's role as a site management of Royal Tombs in the Joseon dynasty through historical seeking and research old literature on Reung Chambong's role related in landscape architect.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.41 no.2
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• pp.11-18
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• 2023

This study aims to distinguish what can be used in consideration of the national situation with Korea for Chinese Scenic and Historic Interest Areas, and the results are as follows; First, the Chinese Scenic and Historic Interest Areas expanded to the existing scenic cruise culture, travel, and tourism culture in the process of the influx of Western culture in the modern and contemporary era, and became popular as a travel destination. Accordingly, the Chinese government developed the tourism industry around the scenic sites, and thanks to the development of transportation and communication, the Scenic and Historic Interest Areas has become an important national heritage. This influenced the establishment of the system related to Scenic and Historic Interest Areas, and today, it is operated around the Scenic and Historic Interest Areas ordinance. Second, the designation of the Scenic and Historic Interest Areas is divided into the size of the site according to the area, and the process of selecting the Scenic and Historic Interest Areas classification, rating evaluation, and comprehensive value evaluation according to evaluation indicators and rating standards is carried out. Accordingly, according to the results of the classification, it is subdivided from the national level to the Scenic and Historic Interest Areas at the local level. Third, the central government is in charge of managing and supervising Scenic and Historic Interest Areas across the country, and the local government's construction department is in charge of supervising Scenic and Historic Interest Areas in the region. The management organization of Scenic and Historic Interest Areas established by local governments above the county level has a system that actually protects, utilizes, and manages Scenic and Historic Interest Areas. In addition, 14 detailed indicators are used to monitor Scenic and Historic Interest Areas. Based on these results, considering the application of the domestic scenic site policy, the method of developing the policy that has established the system from the perspective of the utilization of the people is worth considering. On the other hand, the evaluation of the designation and management system through the setting of various indicators has limitations in that it is difficult to secure objectivity in impressing or evaluating the landscape. Therefore, rather than blindly introducing quantified evaluation, it seems that guidance and promotion on how to expand consensus on scenic values and enjoy heritage should be prioritized.

• Journal of Public Diplomacy
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• v.3 no.2
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• pp.35-52
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• 2023

Korea has developed as an influential country over Asia and all over the world based on remarkable economic development. And the background of this development was possible due to the existence of those who sacrificed precious lives and contributed to the nation's existence in the past crisis. Every year, Korea holds an annual commemorative event with people of national merit, Korean War veterans, and their families, expressing gratitude for sacrifices and contributions at home and abroad, and providing economic support. The tragedy of the Korean War and the pro-democracy movement in Korea over the past half century will one day become a history of the distant past over time. As generations change and the purpose and method of exchange by region change, the tragic situation that occurred earlier and the way people sacrificed for the country are expected to be different from before. In particular, it is true that the number of Korean War veterans and their families is gradually decreasing as they are now old. In addition, due to the outbreak of global infectious diseases such as COVID-19, it is difficult to plan and conduct face to face events as well as before. Currently, Korea's digital technology is introducing various methods. 5G communication networks, smart-phones, tablet PCs, and smart devices that can experience virtual reality are already used in our real lives. Business meetings are held in a metaverse environment, and concerts by famous singers are held in an online environment. Artificial intelligence technology has also been introduced in the field of human resource recruitment and customer response services, improving the work efficiency of companies. And it seems that this technology can be used in the field of veterans. In particular, there is a metaverse technology that can vividly show the situation during the Korean War, and a way to digitalize the voices and facial expressions of currently surviving veterans to convey their memories and lessons to future generations in the long run. If this digital technology method is realized on an online platform to hold a veterans' celebration event, veterans and their families on the other side of the world will be able to participate in the event more conveniently.

• The Korean Journal of Air & Space Law and Policy
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• v.32 no.1
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• pp.327-353
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• 2017

The issue submitted to the Court of Justice on the merits of case C---573/13 originated from a claim brought in the context of a dispute between Air Berlin and the German Federal Union of Consumer Organisations and Associations. The challenge concerned the way in which air fares were displayed in Air Berlin's computerised booking system. The system was organised in such a way that, after selecting a date and a departure airport, one would find all possible flight connections in a summary table. However, the final price of the ticket was displayed only for the clicked connection, and not for all connections, thus preventing customers from being able to compare such price with the prices of other connections. The German Federal Union took the view that this practice did not meet the requirements laid down by Article 23 of Regulation (EC) No. 1008/2008, which requires transparency in the prices set for air services. This led the German State to bring an injunctive action to cause Air Berlin to discontinue said practice. The claim was upheld at both the application and appeal stage of the relevant proceedings. Subsequently, Air Berlin submitted the matter to the German Federal High Court, which decided to stay the proceedings and ask for a preliminary ruling from the Court of Justice as to 1. whether Article 23 of Regulation (EC) No. 1008/2008 must be interpreted as meaning that, during the computerised booking process, the final price to be paid must be indicated at all times when prices of air services are shown, including when they are shown for the first time; and 2. whether, during the computerised booking process, the final price must be indicated only for the air service specifically selected by the customer or for each air service shown. In a nutshell, the Court, by the here---discussed judgment determined that Article 23 of Regulation (EC) No. 1008/2008 must be interpreted as meaning that, in the context of a computerised air ticket booking system, the final price to be paid must be indicated not only for the air service specifically selected by the customer, but also for each air service in respect of which the fare is shown. Clearly the above judgment will place air companies under an obligation to update and adjust (when needed) their computerised ticket booking and payment systems, in consideration of the primary need for consumers to be aware at all times of the actual price payable for a ticket and be able to compare the price of the service selected with the prices for other air services in respect of which the fare is shown.