• Journal of the Architectural Institute of Korea Planning & Design
• /
• v.33 no.12
• /
• pp.3-11
• /
• 2017

The non-mandatory guidance and illogical ordinance of local government generate complicated and vague regulations and procedures. These cause inconvenience in building administration, and give rise to unnecessary social and administrative expenses. The purpose of this study is to suggest the improvement of building administration by local government from an institutional point of view through the literature review and the specialist survey focusing on the problems arising from the building ordinances and non-mandatory guidance. The results of this study are as follows; In the first place, the connection between law and ordinance should be improved in a systematic, definitude manner and high-degree of completion. Second, the monitoring management system should be arranged in order to excavate and improve the non-mandatory guidance. Third, the effort should go into improving ability and disposition of building official. Fourth, it is necessary to materialize and clarify the regulatory contents and adjust them to fit the legal system. Lastly, it is important to reinforce incentives and procedures of verification in order to manage building ordinances of legal government's own free will. In order to improve of building administration by local government, it is necessary to make the structure of sustainable improvement and discuss not only institutional aspect but also elements of building administration in later study.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.7
• /
• pp.185-196
• /
• 2022

The purpose of this study is to examine the effects of split ratings on earnings management through cost adjustments based on asymmetric cost behaviors. Using a sample of 2,027 Korean firm-year observations over the 2002-2019 period, we analyze whether a firm deliberately reduces discretionary costs, such as selling, general, and administrative (SG&A) expenses, to improve profits when it receives multiple ratings from credit rating agencies (CRAs). While examining earnings management incentives in the presence of split ratings, we also investigate the moderating effects of Chaebols, Korea's unique corporate governance structure. We find that split-rating firms show less stickiness in SG&A costs compared to non-split-rating firms when sales decrease. This result implies the deliberate reduction of discretionary costs to improve earnings in the presence of split ratings, which are more likely to change in future credit assessments. We also find that the incentives for earnings management of split-rating firms are limited in Chaebol firms, which have high levels of socio-economic surveillance and support affiliated firms through the internal market of corporate groups. This study contributes to existing research by identifying new determinants of cost behavior by using the framework of asymmetric cost behavior in relation to earnings management incentives.

• Journal of Engineering Education Research
• /
• v.26 no.3
• /
• pp.49-59
• /
• 2023

On July 6, 2021, the Ministry of Education revised and announced the operating regulations of the undergraduate co-op with the aim of protecting students rights and student-centered operation based on mutual benefits for students and institutions. Therefore, the purpose of this study is to analyze universities' perceptions against the amendment of regulation of the Ministry of Education's into universities/college, regions. According to a survey of 75 KACE, we found that colleges are more difficult than universities in terms of administrative work, company participation, reduced opportunities for co-op, and managing participating companies. Next, most of the regional differences in difficulties were not significant, and only the decline in company participation rate was more difficult in Daegyoung/Gangwon/Chungcheong/Jeju than in the metropolitan area. Finally, policy directions such as the differential application of practical support expenses according to the size of the company, tax benefits for institutions, and clarification of the concept of job training were presented.

• Health Policy and Management
• /
• v.33 no.2
• /
• pp.214-222
• /
• 2023

Refugees who are persecuted can apply for refugee recognition in the Republic of Korea in accordance with the Refugee Convention and the Refugee Act. They can do so either at the port of entry or during their stay in Korea. After undergoing screening, individuals may be recognized and protected under different categories, such as recognized refugees, humanitarian status holders, refugee applicants, and refugees seeking resettlement. Recognized refugees are entitled to the same social benefits and basic livelihood guarantees as Korean nationals. Humanitarian status holders and refugee applicants may receive support such as minimum living expenses, housing facilities, medical care, and education. In the medical field, refugees and their unmarried minor children are eligible for medical support through the "Medical Service Support Project for Marginalized Populations, Including Foreign Workers." This support is in addition to the national healthcare coverage and medical benefits provided by the government. However, there are pressing concerns regarding the inadequate budget allocated to this project and the excessive cost burden placed on participating medical institutions. It is crucial to secure additional funding and implement administrative improvements. Furthermore, it is essential to develop medical support measures that ensure the minimum right to health for individuals who choose not to undergo the refugee recognition process at the port of entry.

• The Journal of Korean Academy of Prosthodontics
• /
• v.52 no.1
• /
• pp.18-26
• /
• 2014

Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

• Journal of the Korean Institute of Rural Architecture
• /
• v.19 no.2
• /
• pp.1-8
• /
• 2017

The purpose of this study is to examine the policy direction and execution plans of the Japanese central and local governments for the use of vacant houses after the enactment of the "Special Act on Vacant Houses." It also seeks to provide suggestions for establishing vacant house policies in Korea by identifying the characteristics of the Japanese policies, and to suggest policy alternatives that can contribute to environmental improvement and regional revitalization through the use of vacant houses. For this purpose, we examined Japan's "Special Act on Vacant Houses," the process of establishing vacant house policies in the Japanese central and local governments, and the contents and direction of these policies. Below are the results of this study. First, the Japanese government revised mid to long-term policies related to housing after the enactment of the "Special Act on Vacant Houses", thereby providing ground for local governments to establish vacant house policies. Second, the government actively supported the operation and funding of related associations so that the private sector rather than the public sector could address vacant house problems. Third, the government subsidized administrative expenses such as cost of finding vacant house owners to prevent neglect of vacant houses, and showed its will to address vacant house problems by revising taxes such as property taxes and transfer income taxes. Fourth, the government has enacted distinct ordinances for each local government and made it possible to perform customized policies such as allowing residents and local stakeholders to participate in the establishment of vacant house policies. Fifth, the government made it possible to manage vacant houses efficiently by allowing the vacant house bank to provide all information related to the use of vacant houses. It is necessary for Korea's central and local governments to refer to these precedent cases and create efforts to reduce trial and error when establishing vacant house policies.

• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• 2006.11a
• /
• pp.361-366
• /
• 2006

As time goes by, educational facilities have become superannuated and damaged; therefore, performance and safety of buildings have been decreased. It causes the decrease of service quality and deterioration of educational environment. In order to protect facilities from serious damages and deterioration, a consistent maintenance and repair program is required. The educational facilities can keep the good educational environments and also make better environments through the program. This study is made by investigating and analyzing the maintenance data which was collected from fifty schools in Asan area, Chungchengnam-do in order to derive foundation data for the efficient educational environment maintenance program.

• KIEAE Journal
• /
• v.13 no.1
• /
• pp.93-100
• /
• 2013

A outdoor space of the brand apartment can improve the quality of the whole environment in apartment and has differentiated identity in apartment housing through various versions of the green space and water space plan. The purpose of this study is to evaluate nature-friendly design characteristics in brand apartments and to offer a basic information for planning of brand apartment. In concrete, nature-friendly design did by green space and water space that can analyze by visual, and investigation contents divided to position, form, user behavior, link space from user viewpoint by case study. This study examined a case of eight brand apartments located in Gangnamgu, Seoul. We has divided the characteristics of a green space into horizontal type, vertical type, multi-dimensional type and has divided the water space into stagnant water type, flowing stream type, waterfall type and fountain type. The findings are summarized as follows: First, in case of the space of brand apartment, the application of horizontal and vertical greenery was lower compare with multi-dimensional green space. The most of items for multi-dimensional greenery have been planned to the open space and promenade. Second, a stagnant water type of water space features well used in most of the cases but a water space of signs of activity like a flowing stream, waterfall, fountain types were underused because of problem of administrative and maintenance expenses. Thirdly, Water space of brand apartments was planned with specialization item by apartment housing but green space does not have differentiated item and was planned by most similar form.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.22 no.1
• /
• pp.107-115
• /
• 2012

The level of information protection is relatively low, in comparison with the informatisation in this country. The budget for information protection is also quite marginal at 5% of the entire information-related policy budget. The passive information protection practices by companies, which focus more on the aftermaths, lead to repeated expenses for risk management. The responses to the violation of information protection should be changed from the current aftermaths-oriented focus to prevention and early detection of possible violations. We should also realize that the response to a violation of protected information is not a responsibility of an individual but a joint responsibility of the nation and the industry. South Korea has been working towards to building a systematic foundation since 2004 when guidelines were announced regarding the information protection policy and the safety diagnosis. The current level of safety policies cannot provide a perfect protection against actual violation cases in administrative, technological and physical ways. This research evaluates the level of prevention that the current systematic protection policy offers, and discusses its limitation and possible ways for improvement. It also recommends a list effective measures for protection against information violation that companies can employ to maintain the actual target safety level.

• Journal of Digital Convergence
• /
• v.13 no.10
• /
• pp.425-436
• /
• 2015

This study is to investigate how the expenditures for hypertension is affected by socioeconomic, health care resources, and health behavior factors with a special emphasis on geographic variations and to provide the data about regional management for hypertension. To analyze, we combined a unique data set including key indicators from Medical Service Usage Statistics 2012 by Region by National Health Insurance Corporation, Annual Community Health Survey 2012 by Korea Centers for Disease Control and Prevention and other government organizations at the 247 small administrative districts. We found that the average expenditures of hypertension in 249 small districts is 62,000 won and coefficient of variation is 30.0. Major factors of differences in hypertension expenditure is population density, marital status, household income, number of hospital per 100 thousand, medical expenses outside the jurisdiction, drinking rate, moderate and over-intensity physical activity, and hypertension diagnosis rate. The results of decision tree was that there were significant differences between regions in hypertension diagnosis rate, household income, marital status, number of hospital per 100 thousand, obesity rate, drinking rate. This study concluded that determinants of geographic variations in hypertension spending are not only health resources and socioepidemic characteristics but health behaviors.