• International Journal of Internet, Broadcasting and Communication
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• 제14권3호
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• pp.243-248
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• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• 한류연구
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• 제2권1호
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• pp.9-16
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• 2023

This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.

• Korean Circulation Journal
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• 제53권9호
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• pp.594-605
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• 2023

Acute myocardial infarction (AMI) is a major cause of morbidity and mortality in the Asia-Pacific region, and mortality rates differ between countries in the region. Systems of care have been shown to play a major role in determining AMI outcomes, and this review aims to highlight pre-hospital and in-hospital system deficiencies and suggest possible improvements to enhance quality of care, focusing on Korea, Japan, Singapore and Malaysia as representative countries. Time to first medical contact can be shortened by improving patient awareness of AMI symptoms and the need to activate emergency medical services (EMS), as well as by developing robust, well-coordinated and centralized EMS systems. Additionally, performing and transmitting pre-hospital electrocardiograms, algorithmically identifying patients with high risk AMI and developing hospital networks that appropriately divert such patients to percutaneous coronary intervention-capable hospitals have been shown to be beneficial. Within the hospital environment, developing and following clinical practice guidelines ensures that treatment plans can be standardised, whilst integrated care pathways can aid in coordinating care within the healthcare institution and can guide care even after discharge. Prescription of guideline directed medical therapy for secondary prevention and patient compliance to medications can be further optimised. Finally, the authors advocate for the establishment of more regional, national and international AMI registries for the formal collection of data to facilitate audit and clinical improvement.

• 환경정책연구
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• 제8권4호
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• pp.75-94
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• 2009

제3자재원조달 계약의 과정이 1단계 신호발생 게임과 2단계 주인-대리인 게임 등 2단계 게임 모형을 통해 분석된다. 2단계 게임의 해는 역진귀납법을 통해 구해진다. 2단계 게임에서, 에너지절약기업의 최적 노력수준, 에너지 사용자의 최적 보상 체계, 그리고 두 경기자의 보수는 각각의 부분게임에서 도출된다. 이렇게 해서 도출된 각각의 부분게임의 최적해는 서로 비교된다. 그 결과 우리는 만약 에너지절약기업의 수입을 감소하는 비율로 증가시키는 누진적인 판매세와 같은 에너지절약기업의 수입에 대한 제약이 존재한다면, 최적 분배 비율은 선형 보상 체계에서 'I'보다 작은 수준에서 유일하게 결정된다는 것을 알게 되었다. 즉 유일한 균형이 존재한다는 것이다. 부분게임 각각의 경우에 대한 자기충족적인 유일한 균형은 분리균형인 바, 이 균형에서 에너지사용자는 높은 기술수준을 보유하고 있는 에너지절약기업(H형 ESCO)의 에너지진단 제안은 받아들이되, 낮은 기술수준을 보유한 에너지절약기업(L형 ESCO)의 진단제안은 거절한다. L형 ESCO는 제3자 재원조달 시장에서 수익을 창출할 수 없게 된다. 반면, H형 ESCO는 L형과 H형의 진단수수료의 차이만큼 수익을 얻게 된다. 따라서 H형 ESCO의 균형에서의 수익은 자신의 기술수준뿐만 아니라 L형보다 더 빠르게 진보된 기술수준을 통해서 증가하게 된다. 에너지사용자는 어떠한 추가비용을 지출하지도 않으면서 기존 자신의 에너지시스템에서 ESCO가 3자재원조달 임무를 하도록 허용함으로써 일정분의 수익을 얻게 된다.

• 한국관광식음료학회지:관광식음료경영연구
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• 제15권1호
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• pp.57-80
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• 2004

Resort Hotel Rate System was first introduced as an official guideline after Tourism Promotion Act, which enables the secretary of transportation to rate resort hotel by its facility and accommodation, was enacted on January 18, 1971. And the system was modified time to time to what we currently have after numerous revisions. However, the system has made a slow progress compare to the other countries system and have shown many potential problems that need to be improved. There is a problem that it is not even clear whether the act is as effective to apply it to rate any resort hotel in reality. The hotel rate system was first introduced in 1970's and changed ever since, and it also changed the private organizations to audit the decision. However, unlike the hotels in other countries, our hotel rating system is not focus on the customer's service and informations. It focus on the hotel's quality so that cause the problem whether the hotel is for customer or not In other different countries, they have some specific standard for evaluation of customer service based on customers' reference or needs. However, there is no evaluation part concerning on customer service in Korea. Also, even the hotel rating system is not based on the hotel waitress or waiter's service part. It means the system is almost focus on the hotel's qualities. Therefore, customer who needs hotel service, can not trust whether they can choose the hotels which gives the right informations and good quality services. Although hotel's physical layout is important, the service part is also important for evaluating the hotel entirely. There are a lot of things to develop and to be changed in order to develop tourism industry in the process of decision about Hotel's level in Korea Thus, this research will summarize some problems which are revised through the former research of hotel's level. And it will compare the system of hotel's level between Korea and developed countries in hotel industry Additionally, I will show current tourism industry in Korea. Finally, I suggest the improvement proposal for the level system of hotel in Korea and process of this system in the future.

• 한국정보과학회논문지:정보통신
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• 제32권3호
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• pp.301-309
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• 2005

시스템 호출 감사자료기반 기계학습기법을 사용한 프로그램 행위 학습방법은 효과적인 호스트 기반 침입탐지 방법이며, 규칙 학습, 신경망, 통계적 방법, 은닉 마크로프 모델 등의 방법이 대표적이다. 그 중에서 신경망은 시스템 호출 시퀀스를 학습하는데 있어 적합하다고 알려져 있는데, 실제 문제에 적용하여 좋은 성능을 내기 위해서는 그 구조를 결정하는 것이 중요하다 하지만 보통의 신경망은 그 구조를 찾기 위한 방법이 알려져 있지 않아 침입탐지에 효과적인 구조를 찾기 위해서는 많은 시간이 요구된다. 본 논문에서는 기존 신경망 기반 침입탐지시스템의 단점을 보완하고 성능을 향상시키기 위해 진화신경망을 이용한 방법을 제안한다. 진화 신경망은 신경망의 구조와 가중치를 동시에 학습하기 때문에 일반 신경망보다 빠른 시간에 더 좋은 성능의 신경망을 얻을 수 있다는 장점이 있다. 1999년의 DARPA IDEVAL 자료로 실험한 결과 기존의 연구보다 좋은 탐지율을 보여 진화신경망이 침입탐지에 효과적임을 확인할 수 있었다.

• 한국컴퓨터정보학회논문지
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• 제24권3호
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• pp.181-190
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• 2019

Today, in the information society, since the government administration of all countries places importance on clarity and efficiency, the authority concentration of the administration is inevitable. Therefore, the Parliament, which is a legislative body, is at a time when the policy control function to check and monitor it is becoming more important. In particular, due to the emergence of parliamentary democracy, in the reality that the people must elect representatives and represent their own opinions, the parliamentary inspection system is very valuable in that it satisfies the right of the people to know and ultimately enables the people to democratically control the administration. The role of the Parliament moves from the inherent legislative function to the information collection and disclosure of government administration, discussion and resolution of political issues, and observation and supervision of the administration. And it can be seen as the global trend. As a result of this trend, status and role of the National Assembly is being strengthened from the legislative body to the control agency of government administration. Thus, the most substantive authority of Article 61 of the Constitution can be deemed the parliamentary inspection system. The parliamentary inspection system is a system that let exercise the legislation, budget, and authority to control of state administration by identify the challenges and policy implementation of each country's institutions through the audit of the executive administration's overall government administration performance outside the National Assembly. However, due to the amendment of Constitution in 1988, the parliamentary inspection right and investigation of state administration right had reinstated and the parliamentary inspection system, which is being implemented annually, is the 31st year of the year in 2019. However, the general evaluation of the public is negative and insufficient time for inspections, lack of sanctions on nonattendance witnesses, excessive data submission, and refusal to submit materials by the administration were pointed out as the problem. Therefore, in this paper, the researcher tries to point out the overall problems of the parliamentary inspection system and to summarize the effective improvement plans.

• 경영과정보연구
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• 제35권2호
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• pp.67-81
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• 2016

최근 심판청구사건이 증가하는 추세와 조세심판구조, 심판기간, 심판청구 중복, 심판청구사건에 대한 심리 및 재결, 그리고 심판전치주의 등 광범위한 영역에서 많은 문제점을 분석을 할 수 있다. 현행 심판청구제도가 납세자의 권익구제를 실효성 있게 보장하기 위해서는 개선이 필요하다. 심판청구사건이 접수의 현실을 감안, 현행 90일의 재결기간은 비현실적이므로 처분의 내용이 복잡하거나, 개별사건의 난이도 사유가 있는 경우에는 재결기간을 연장. 조세심판원장은 조세심판관회의의 의결내용을 거부할 권한이 없으므로 의결에 따라 재결 의결내용이 명백히 잘못된 경우에는 재심리를 권고할 수 있도록 별도의 근거규정이 필요하다. 경제적 사정으로 대리인을 선임하지 못한 소액 불복청구의 인용률이 상대적으로 낮아 영세납세자에 대한 권리구제의 필요성과 국선심판청구대리인 제도의 홍보를 강화해야 할 것이다. 감사원의 심사청구는 각기 다른 기관에서 동일한 조세심판업무를 중복적으로 수행하는 것은 비효율을 초래할 수 있으므로 감사원법에 의한 심사청구는 그 불복대상을 감사원의 감사로 인한 처분으로 제한하고, 필요적 전치절차로 되어 있는 국세청의 심사청구는 임의절차로 전환의 필요성이 본 연구는 현행의 조세심판청구제도의 문제점과 개선점을 이론적 논의보다는 실무적 차원에서 연구의 시사점을 제시하고 있다.

• 환경영향평가
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• 제9권4호
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• pp.277-290
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• 2000

The purpose of this study is to identify the problems of environmental impact assessment(EIA) and to suggest new EIA technology. The problems of EIA in Korea can be summarized as follows. First, the EIA does not reflect the impact of policy, plan and program on environment. Second, the project EIA does not consider the cumulative impacts such as additive impacts, synergistic impacts, threshold/saturation impacts, induced and indirect impacts, time-crowded impacts, and space-crowded impacts. Third, the EIA techniques in Korea are not standardized. Finally, the present EIA suggests only alternatives to reduce adverse impacts. To solve above-mentioned problems, the development of new EIA technology is essential. First, the new EIA technology should be developed toward pollution prevention technology and comprehensive and integrated environmental management technology. Second, new fields of EIA for pollution prevention contain strategic environmental assessment, cumulative impacts assessment, socio-economic impact assessment, cyber EIA and EIA technology necessary after the reunification of Korean Peninsula. Third, EIA technology for integrated environmental management contains the development of integated environment assessment system and the development of packaged EIA technology. The EIA technology for integrated environmental assessment system contains (1) development of integrated impact assessment technology combining air/water quality model, GIS and remote sensing, (2) integrated impact assessment of EIA, traffic impact assessment, population impact assessment and disaster impact assessment. (3) development of integrated technology combining risk assessment and EIA (4) development of integrated technology of life cycle assessment and EIA, (5) development of integrated technology of spatial planning and EIA, (6) EIA technology for biodiversity towards sustainable development, (7) mathematical model and GIS based location decision techniques, and (8) environmental monitoring and audit. Furthermore, there are some fields which need packaged EIA technology. In case of dam development, urban or industrial complex development, tourist development, landfill or combustion facilities construction, electric power plant development, development of port, road/rail/air port, is necessary the standardized and packaged EIA technology which considers the common characteristics of the same kind of development project.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2016년도 춘계학술대회
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• pp.15-17
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• 2016

우리나라 항만은 선박의 입 출항 척수 증가와 대형화로 항내 통항 선박간의 혼잡상황이 더욱 증가하고 있다. 해상교통혼잡 여부를 평가하기 위한 지표를 해상교통혼잡도라 하며, 해사안전법의 해상교통안전진단제도에서 진단항목으로 사용 중이다. 진단제도에서는 점용 용역을 8L(장직경)X3.2L(단직경)을 사용하고 있다. 본 연구는 관제사 및 선박운항자의 안전거리를 확인하기 위하여 우리나라 항구 중 가장 많은 선박이 입 출항하는 부산항을 대상으로 하여 7일간 VTS의 교신을 청취하고 관제사와 선박운항자의 교신시점을 구한다. 교신시점의 거리를 이용하여 관제사와 선박운항자의 안전거리를 도출한다. 도출된 안전거리를 이용하여 부산항내와 항외의 관제 안전거리의 기본자료로 이용할 수 있다.