• 아태비즈니스연구
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• 제9권2호
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• pp.75-103
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• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.

• 의료법학
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• 제9권2호
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• pp.77-107
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• 2008

In Republic of Chaina (Taiwan), Natural Death Act named "Anning Huauhe Yiliao Tiaoli" which means palliative and hospice care act was enacted in year of 2000. And enforced in the same year. Many scholars say that Taiwan's Act took Many U.S.A.'s acts such as 'Federal Patient Self-Determination Act 1990', 'California Natural Death Act 1976' and 'Washington Natural Death Act 1979' for a model. Taiwan's Act adopts a few outstanding systems - 'advance declarations' including 'living will' and 'durable power of attorney for health care', 'family-determination system' for a patient who is in a persistent unconscious state. This paper disusses this Act. 'The content is as follow: 1. A background of legislation. 2. The purpose of legislation. 3. The concept of terms. 4. Patient's self-determination. 5. Subrogated determination by family. 6. Keeping documents. 7. Punitive provision. 8. The relationship with euthanasia. 9. Controversial issues.

• 한국중재학회지:중재연구
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• 제22권2호
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• pp.3-29
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• 2012

The Alternative Dispute Resolution (ADR) Act in Japan was proclaimed on December 1, 2004, and five years have passed since the act took effect on April 1, 2007. The ADR Act enables qualified dispute resolution businesses to be certified as ADR business holders through the government's accreditation system, contributing greatly to the advancement of a private ADR. As of June 2012, the number of ADR institutes certified by the government had increased to 112. Article 2 of the supplementary provisions of Japan's ADR Act provides as follows: "The government should review the progress of the Act five years after enforcement, and take measures, if recognized as necessary, based on the results." Any problems revealed in the process of implementing the act are expected to be revised after five years of enforcement. To this end, the academic circle established an association called the Arbitration ADR Act Society in 2004, considering issues of the ADR Act and measures to improve the legislation, making policy suggestions, and working to improve management of the act, through seminars, forums, and a journal. The Japanese ADR Association, composed of ADR institutions as members, put forward a proposal entitled "Toward the Revision of the ADR Act" to the Ministry of Justice on April 2, 2012. This paper intends to identify the current state of the accreditation system, one of the most important systems under the ADR Act in Japan, in consideration of ADR Act revision. In particular, the examination includes measures to improve the accreditation system as well as data analysis of the application of accreditation, the current state of accredited institutions, and the ADR performance of accredited ADR businesses. In Korea, an ADR act has not been legislated yet, although the issue is being actively considered. This paper will be a meaningful reference for the Korean government in developing an accreditation system for inclusion in its ADR act in the future.

• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2018년도 추계학술논문요약집
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• pp.295-296
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• 2018

• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2018년도 춘계학술논문요약집
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• pp.206-207
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• 2018

• 무역상무연구
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• 제49권
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• pp.213-236
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• 2011

Korea Shipping Act admits shipping conferences' joint actions like rate agreement, sailing agreement in some degree for development of shipping transport industries for decades. Meanwhile, EU has prohibited all kinds of shipping conferences' joint actions since October 2008, and many advanced countries also have similar position on shipping conference. The balance development between shippers and ship owners is very important in terms of national economic growth. So it is appropriate time to revise related laws such as Shipping Act and Monopoly Regulation and Fair Trade Act. First, It is direction for revision of Korean Shipping Act. The act has to define precisely the criteria of "unfairness" in case of admitting of shipping conferences' joint actions. Shipping conferences have a conference with shipper or shipper's delegation substantially on freight and transport conditions and so on. Second, It is direction for revision of Monopoly Regulation and Fair Trade Act. The fair trade commission has to perform fair roles between shippers and ship owners. The judgement of fairness has to confirm according to the spirit of not Korea Shipping Act but Korea Monopoly Regulation and Fair Trade Act itself.

• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2017년도 추계학술논문요약집
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• pp.225-226
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• 2017

• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2017년도 춘계학술논문요약집
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• pp.331-332
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• 2017

• 디지털융복합연구
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• 제14권2호
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• pp.415-426
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• 2016

이 연구는 수용전념치료(ACT) 프로그램이 스마트폰 중독을 보이는 대학생의 스마트폰 중독 수준, 자기 조절 및 불안에 미치는 효과를 알아보기 위해 수행되었다. 전북 지역의 대학생 320명 중 SAPS-A에서 40점 이상에 해당된 42명에게 사전 검사로 SCRS, STAI 및 AAQ-16을 실시하였고, 최종 선발된 18명을 ACT 집단과 통제 집단에 각각 9명씩 배정하였다. ACT 프로그램은 8회기로 실시되었고, 프로그램 종료 후 사후 검사 및 4주 후 추적조사가 이루어졌다. 그 결과, ACT 집단은 스마트폰 중독 수준과 불안이 유의하게 감소되었고 추적조사까지 유지되었다. 또한 자기 조절 능력과 수용 행동이 유의하게 증가되었고, 추적조사까지 유지되었다. ACT가 스마트폰 중독 치료, 불안감소 및 자기 조절 능력 향상에 효과가 있었음을 확인할 수 있었고, 이를 바탕으로 ACT를 가정, 학교, 지역 사회 등에서 스마트폰 중독 치료에 적용하는 연구가 필요하겠다.

• Journal of Chest Surgery
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• 제31권9호
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• pp.873-876
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• 1998

개심수술에서 Aprotinin에 의한 ACT가 연장되는가를 알아보기 위해 서로 다른 표면 촉매제인 kaolin (K-ACT)과 celite(C-ACT)를 이용하여 동시에 측정 비교하였다. 개심수술을 받은 22명의 성인을 대상으로 하여 Hemocron 8000 system을 이용하여 동시에 ACT를 측정 하였는데 aprotinin과 heparin 투여 전(Phase I), Aprotinin투여 후 heparin 투여 전(Phase II), heparin투여 5분 후(Phase III), haparin투여 30분 후(Phase IV), heparin투여 60분 후(Phase V), heparin투여 90분 후(Phase VI), protamin투여 30분 후(Phase VII)에 각각 측정하였다. Phase I, II, III에 두 군간에 차이가 없었으나 heparin투여 30분 후에는 C-ACT가 928$\pm$400초 K-ACT가 572$\pm$159초였고 60분 후에는 C-ACT가 888$\pm$254초 K-ACT가 535$\pm$186초 90분 후에는 C-ACT가 686$\pm$141초 K-ACT가 484$\pm$54초로 K-ACT에 비해 C-ACT가 통계학적으로 의의있게 증가하였다. 그러나 protamin투여 후에는 C-ACT가 137$\pm$26초 K-ACT가 139$\pm$28초로 두군간에 차이가 없었다. 이상의 결과에서 aprotinin투여 후 ACT는 연장이 되는 것이 아니라 activator로 celite를 사용했기 때문인 것으로 생각된다. 결론적으로 aprotinin을 투여한 개심수술에서 정확한 ACT수준을 측정하기 위하여 celite activator보다 kaolin activator를 사용해야 하며 heparin은 보통용량을 투입하여야 할 것으로 생각된다.