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Study on Tax Exemption and Reduction for Religious Bodies in Korea - Proposals for improvement in the systems of tax exemption and reduction for religious bodies under the Local Tax Law - (지방세법상 종교단체 비과세·감면의 연구)

  • Park, Sang-Bong
    • Management & Information Systems Review
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    • v.31 no.4
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    • pp.363-376
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    • 2012
  • In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

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Information Technology and Environmental Decision-Making (정보 기술과 환경 의사 결정)

  • Woo Chung-Gyoo
    • Journal of Science and Technology Studies
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    • v.1 no.2 s.2
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    • pp.371-398
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    • 2001
  • Sciences and technologies are the sources which have formed presently highly developed civilizations and cultures and have enhanced the quality of human lives. But we see the dark sides of them as well as the bright sides, and we have the consciousness of environmental crisis and destruction of lives caused by them. Thus were are criticisms against human-tropism or technology-tropism from nature-tropism or deep ecology. However, if people would continue to have the desire of enjoying the present quality of their lives, they should try to develop and improve pro-environmental technologies. In this vein, we have the necessity of making environmental decisions and solving environmental problems by information technologies. Since the second half of the last century, 'environment' is the key word because we have the consciousness of environment strongly. As we solve human problems by making decisions of actions, we must face with environmental decisions in order to solve our environmental problems. If we have the better understanding of the nature of information and the role of information technology, and the relation of information technology and decision-making, we are able to design environmental systems and implement their optimal interfaces of environmental components. For this purpose, we are obliged to combine several useful technologies including GIS, DSS, Knowledge-based system and artificial neural networks. Therefore the developments and cooperations of these fields in environmental decision making enables us to live in the better and comfortable surrounding in the near future.

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A Comparison Study on Severe Accident Risks Between PWR and PHWR Plants (가압 경수로 및 가압중수로형 원자력 발전소의 중대사고 리스크 비교 평가)

  • Jeong, Jong-Tae;Kim, Tae-Woon;Ha, Jae-Joo
    • Journal of Radiation Protection and Research
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    • v.29 no.3
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    • pp.187-196
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    • 2004
  • The health effects resulting from severe accidents of typical 1,000MWe KSNP(Korea Standard Nuclear Plant) PWR and typical 600MWe CANDU(CANada Deuterium Uranium) plants were estimated and compared. The population distribution of the site extending to 80km for both site were considered. The releaese fraction for various source term categories(STC) and core inventories were used in the estimation of the health effects risks by using the MACCS2(MELCOR Accident Consequence Code System2) code. Individuals are assumed to evacuate beyond 16km from the site. The health effects considered in this comparative study are early and cancer fatality risk, and the results are presented as CCDF(Complementary Cumulative Distribution Function) curves considering the occurrence probability of each STC's. According to the results, the early and cancer fatality risks of PHWR plants we lower than those of PWR plants. This is attributed the fact that the amount of radioactive mateials that released to the atmosphere resulting from the postulated severe accidents of PHWR plants are smaller than that of PWR plants. And, the dominating initiating event of STC that shows maximum early and cancer fatality risk is SGTR(Steam Generator Tube Rupture) for both plants. Therefore, the appropriated actions must be taken to reduce the occurrence probability and the amounts of radioactive materials released to the environment in order to protect the public for both PWR and PHWR plants.

Full mouth rehabilitation of a partially edentulous patient with crossed occlusion using implant-retained RPD with zirconia occlusal table (엇갈린 교합을 가진 부분 무치악 환자에서 지르코니아 교합면을 가지는 Implant-Retained RPD 이용한 전악 수복 증례)

  • Kwon, Tae-Min;Seo, Chi-Won;Kim, Kyung-A;Ahn, Seung-Geun;Seo, Jae-Min
    • Journal of Dental Rehabilitation and Applied Science
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    • v.32 no.4
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    • pp.314-321
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    • 2016
  • Conventional removable partial dentures (RPDs) with distal extensions are associated with some problems, including lack of stability that calls for frequent relining, and cantilever actions of claps that can produce excessive loading to abutment teeth, and the need for unesthetic retentive arm clasps. Therefore, IARPDs (Implant-assisted RPD) that use implants to support or retain RPDs has been reported to improve stability, esthetics and masticatory performance of RPDs. Also, an IARPD that has zirconia occlusal table can prevent the incongruity of occlusal plane and the extrusion of antagonistic tooth. In this case of partially edentulous patient with crossed occlusion, each edentulous area was restored with implant fixed prosthesis and implant retained partial denture to suit each situation. Through the procedure, satisfactory outcomes were achieved both in functional and esthetic aspects.

Information Mediating in Social Network Sites : A Simulation Study (소셜 네트워크 사이트의 정보 매개하기 : 시뮬레이션 연구)

  • Rho, Sangkyu;Kim, Taekyung;Park, Jinsoo
    • The Journal of Society for e-Business Studies
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    • v.18 no.1
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    • pp.33-55
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    • 2013
  • Information sharing behavior in the Internet has raised much interest. Recently, social network sites provide a new information sharing channel for the users who want to connect with others based on common social background or tastes. Especially, we focus that a social network site becomes one of major routes for information sharing about socially influential issues. Therefore, studying how information is diffused via a social network site may give theoretically, practically significant implication. Based on the assertion, we investigated user's behavior to mediate other user's information messages. We define information mediating behavior as concurrent actions of filtering and distributing behavior of the digital content that is originated from one of the connected users. In this study, we intended to understand the effects of information mediating behavior, and tried to understand characteristics of re-mediating of previously mediated information. Using an agent-based simulation model, we found that information mediating behavior increased the extent of information diffusion significantly. In addition, even a small degree of mediating probability could boost up the level of information diffusion in the case of a re-mediating condition. We believe that those findings provide remarkable insight of research and business application on both of information sharing and diffusion in a social network site.

제5차 고등학교 교육과정의 환경관련 교재분석 및 학생의 환경교육 실태 분석 연구

  • 박진회;장남기
    • Hwankyungkyoyuk
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    • v.5 no.1
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    • pp.34-46
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    • 1993
  • The international environmental activity and environmental education began in 1970's. Environmental education in Korea was emphasized since the Forth National Curriculum. The Environmental Curriculum was regarded as one of the most important part in the Sixth National Curriculum in Korea. Environment-related reference texts of Elementary school were already developed. Soon, 'Environment' of middle school and 'Environmental Science' of high school will be developed. The purpose of this study were to analyse environment-related texts in the Fifth National Curriculum and to measure how much environmental education has achieved. As a environmental text for regular class, selected the environmental part in 'Science Part 1' and as environment-related reference text, 'Survival and Environment'. The environmental part of 'Science Part 1' was unit [Life and Environment]. According to the analysis of objectives, most of unit objectives were not stated in a detailed and precise manner. When the goals of environmental education were divided into four fields as follows, knowledge and information, skill, thinking and attitude, behavior and participation, unit objectives were mostly emphasized on knowledge and information of environment, exactly 44.5% of unit objectives and 89.6% of subunit objectives. The degree of relationship between unit objectives and contents was low. All the Check up-problems were about knowledge and information of environment. Environment-related reference text, 'Survival and Environment' was the only reference text for high school students in Korea and was organized in the form of the regular curriculum text. It was developed in Korean Education Development, Center with support of Korean Environmental Ministry in 1990. According to the analysis of 'Survival and Environment', the objectives of units and subunits were less stressed on knowledge and information than those of unit [Life and Environment] in the environmental part of 'Science Part 1' On the other hand, they were a little more stressed on skill, thinking and attitude, behavior and participation. And fifteen of all the seventy subunit objectives were not related with contents. In organization, this text included Thinking problems, Experiments and Inquiries, Reading, Developed studies and Check up-problem etc. It was remarkable that Inquiries leaded to individual activities and Developed studies to group discussions or individual inquiries. And as Check-up problems were presented as a form of activities, students could achieve many various objectives at the same time by solving one problem. To measure the achievement of environmental education by questionnaire, 497 high school students in total were selected from five different schools. Scores in subtest 'behavior and participation' and subtest 'thinking and attitudes' were 13.19 and 18.18, respectively. Actually, most students had a positive thinkings and attitudes in their hearts about environmental problems, but many of them actually did not take actions to solve environmental problems and to protect environment. Scores in subtest 'knowledge and information' and subtest 'skill' were 10.76 and 10.81, respectively. The higher the score students got in 'knowledge and information', the higher the score in 'skill'. It implies that learning of skills is based on learning of knowledges and informations about environment has not always ensured positive thinkings and attitudes or active behaviors and participations to solve environmental problem.

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Directions to Fisheries Education for Achieving UN Sustainable Development Goals (SDGs) (유엔 지속가능발전 목표(SDG)를 위한 수산교육 방향)

  • KANG, Beodeul;ZHANG, Chang Ik
    • Journal of Fisheries and Marine Sciences Education
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    • v.29 no.2
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    • pp.453-465
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    • 2017
  • UN adopted the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs) in 2015, a set of 17 objectives with 169 targets expected to guide actions over the next 15 years (2016-2030). One goal expressly focuses on the oceans, that is, SDG 14 'Conserve and sustainably use the oceans, seas and marine resources for sustainable development'. More than 30% of fish stocks worldwide were classified by FAO(2016) as overfished. Globally, world capture fisheries are near the ocean's productive capacity with catches on the order of 80 million metric tons. Aquaculture production is increasing rapidly and is expected to continue to increase, but aquaculture encounters some environmental challenges, including potential pollution, competition with wild fishery resources, potential contamination of gene pools, disease problems, and loss of habitat. Accordingly, there have been a variety of world organization and conferences stressing the importance of the implementation of the ecosystem-based fisheries management(EBFM) to overcome these problems. Annual catch of Korean fisheries have shown continuously declining patterns since late 1990s. Most fish stocks are currently known to be over-exploited, and some stocks are depleted due to the increase in fishing intensity and over-capitalization of fishing fleets. Other reasons for the depletion are land reclamations and coastal pollution, which destroy spawning and nursery grounds along the coastal regions. Aquaculture production is also increasing rapidly in Korea. However, several important issues such as gene pool and interaction with capture fisheries should be considered. The EBFM approach should use the best available information coupled with a reasonable application of the precautionary approach. The EBFM has global relevance, and so the real challenge will be to develop and use reliable, robust and cost-effective means of assessing and monitoring the status of ecosystems and their resources, and rapid means of detecting any undesirable and excessive impacts that threaten sustainable use. Future fisheries education should take into account UN's SDGs, which were adopted to achieve the global 2030 agenda. However, there are some difficulties in the current fisheries education system in Korea. First, the current education organizations are limited within the old frame of traditional fisheries sciences. Second, the fisheries education is currently lack of the future-oriented education system and of customized schools or departments. Third, the on-going fisheries education has been based upon few educational policies which are sufficiently relevant to holistic SDGs of the global standard. Accordingly, directions to modern fisheries education for achieving SDGs would be, first, the transition of fisheries education structure into the future-oriented and customized education system. Second, fisheries education needs to shift to the new paradigm, which combines traditional fisheries science education with related fields such as oceanography and environmental sciences to adopt the concept of EBFM. Lastly, fisheries education should accompany relevant policies for effectively achieving SDGs.

Studies on Selective Modulators and Antianorexigenic Agents in Korean Red Ginseng (고려홍삼에 함유된 선택조절제 및 항식욕감퇴 인자에 관한 연구)

  • Takaku Takeshi;Kameda Kenji;Matsuura Yukinaga;Sekiya Keizo;Okai Hideo;Okuda Hiromichi
    • Proceedings of the Ginseng society Conference
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    • 1988.08a
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    • pp.28-32
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    • 1988
  • Recently, we isolated a toxic substance named 'toxohormone-L' from ascites fluid of patients with various malignant tumors. The toxohormone-L stimulated lipolysis in rat adipocytes and induced anorexia in rats. Both the lipolytic and the anorexigenic actions of toxohormone-L were found to be inhibited by ginsenoside $Rb_2$ in Korean red ginseng. Isolated rat adipocytes are well known to possess opposite pathways of lipid metabolism: lipolysis and lipogenesis. Both of the metabolism respond to various biologically active substances such as epinephrine, ACTH and insulin. Epinephrine and ACTH stimulate lipolysis and insulin accelerates lipogenesis. Recently. Korean red ginseng powder was found to contain adenosine and an acidic substance which inhibited epinephrine-induced lipolysis and stimulated insulin-mediated lipogenesis from added glucose. The chemical structure of this acidic substance is determined to be pyro-glutamic acid (Pyro-Glu), Pyro-Glu exhibits selective modulations toward the opposite metabolic pathways in rat adipocyte; It inhibits the lipolysis but stimulates the lipogenesis. We call these substances (adenosine, Pyro-Glu) 'selective modulators' or 'insulin-like substances'. Based on these results, physiological significances of these substances in Korean red ginseng were discussed.

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Simulating Group Movement on a Roadmap-based Path (로드맵 기반 경로에서의 그룹 이동 시뮬레이션)

  • Yu, Kyeon-Ah;Cho, Su-Jin;Kim, Kyung-Hye
    • Journal of the Korea Society for Simulation
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    • v.20 no.4
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    • pp.105-114
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    • 2011
  • The roadmap-based planning is a path planning method which is used widely for a goal-directed movement in Robotics and has been applied to the world of computer animation such as computer games. However it is unnatural for computer characters to follow the path planned by the roadmap method as it is performed in Robotics. Flocking which is used for realistic and natural movements in computer animation enables character's movement by using a few simple rules without planning unlike the roadmap method. However it is impossible to achieve a goal-directed movement with flocking only because it does not keep states. In this paper we propose a simulation method which combines planning based on the road map with reactive actions for natural movements along the path planned. We define and implement steering behaviors for a leader which are needed to follow the trajectory naturally by analysing characteristics of roadmap-based paths and for the rest of members which follow the leader in various manners by detecting obstacles. The simulations are performed and demonstrated by using the implemented steering behaviors on every possible combination of roadmap-based path planning methods and models of configuration spaces. We also show that the detection of obstacle-collisions can be done effectively because paths are planned in the configuration space in which a moving object is reduced to a point.

Predictive Growth Model of Native Isolated Listeria monocytogenes on raw pork as a Function of Temperature and Time (온도와 시간을 주요 변수로 한 냉장 돈육에서의 native isolated Listeria monocytogenes에 대한 성장예측모델)

  • Hong, Chong-Hae;Sim, Woo-Chang;Chun, Seok-Jo;Kim, Young-Su;Oh, Deog-Hwan;Ha, Sang-Do;Choi, Weon-Sang;Bahk, Gyung-Jin
    • Korean Journal of Food Science and Technology
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    • v.37 no.5
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    • pp.850-855
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    • 2005
  • Model was developed to predict the growth of Listeria monocytogenes in raw pork. Experiment condition for model development was full 5-by-7 factorial arrangements of temperature (0, 5, 10, 15, and $20^{\circ}C$) and time (0, 1, 2, 3, 18, 48, and 120 hr). Gompertz values A, C, B, and M, and growth kinetics, exponential growth rate (EGR), generation time (GT), lag phase duration (LPD), and maximum population density (MPD) were calculated based on growth increased data. GT and LPD values gradually decreased, whereas EGR value gradually increased with increasing temperature. Response surface analysis (RSA) was carried out using Gompertz B and M values, to formulate equation with temperature being main control factor. This equation was applied to Gompertz equation. Experimental and predictive values for GT, LPD, and EGR, compared using the model, showed no significant differences (p<0.01). Proposed model could be used to predict growth of microorganisms for exposure assessment of MRA, thereby allowing more informed decision-making on potential regulatory actions of microorganisms in raw pork.