• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.345-352
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• 2021

This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.

• Journal of the Korea Convergence Society
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• v.11 no.7
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• pp.207-216
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• 2020

The purpose of this study is to analyze the factors contributing to the wage inequality between employment of persons with disabilities. Among the raw data provided by the Korea Employment Development institute for persons with disabilities, 3,546 cases were studied, excluding cases in which major variables were missing, in the 『2018 survey on the employment status of the disabled in business』. Data analysis was conducted using SPSS 25 and STATA 14 to analyze wage inequality among employment companies for persons with disabilities. Data analysis was conducted using SPSS 25 and STATA 14 to analyze wage inequality in employment companies for persons with disabilities. The study found that factors contributing to the wage inequality in employment companies for the disabled include 'minimum level of education'12.63%, 'asset level'6.37%, 'level of work required'4.87%, 'ratio of female employment'3.30%, 'sales profit'2.33%, 'education training for employees'1.19%, 'labor union membership rate'0.67%, 'work type'0.42%, 'average working hours'0.41%, 'recognition of work level of disabled people'0.34%, 'recognition that employment of disabled people is helpful to companies'0.23%, 'positive recognition of work cost of disabled people'0.17%. Based on these results, this study proposed access at the level of employment business for the disabled, social level, and worker level for the disabled.

• Journal of Korean Neurosurgical Society
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• v.65 no.2
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• pp.173-179
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• 2022

Disabilities can emerge due to traumatic spinal fractures. In terms of sacrococcygeal spine, because of its unique anatomic structure with minimal movement, the possibility for it to have a disability is relatively low. In Korea, unlike most disability criteria, private insurance companies acknowledge angular deformities caused by vertebral fractures as disabilities according to their degree, so there were several cases where patients required compensation, arguing angular deformity caused by sacrococcygeal fracture, which in some cases led to legal conflicts. Except the Act Welfare of Persons with Disabilities which recognizes only severe angular deformity affecting internal organs as disability and the industrial accident disability evaluation which does not recognize coccygeal fracture as disability but rarely recognizes sacral vertebra deformity equivalent to compressive deformation, there is little or no case where angular deformity is recognized as disability. Given the impairment evaluation standards in social insurance, McBride system, American Medical Association (AMA) guides, and newly proposed standards by the Korean Academy of Medical Sciences (KAMS), the most contentious point in the general terms and conditions of private insurance is spinal deformity. To overcome controversy over disability evaluation, the private insurance sector is now applying criteria for axial skeleton to sacrococcygeal vertebrae through revision of standards. Under these circumstances, it is fair to recognize sacrococcygeal fracture as impairment in terms of the pelvis only when the fracture leaves serious deformity and neurological symptoms with clear relevancy. Though it may not be easy to develop accurate disability evaluation standards, improvement is necessary to remove any irrationalities and make the standards as objective as possible.

• Korean Journal of Social Welfare
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• v.57 no.2
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• pp.297-320
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• 2005

This study was attempted to give aids in making 'the Disability Discrimination Act' by estimating the potential Cost-Benefit in case that the discrimination on the disabled is removed. The potential benefits from this Disability Discrimination Act are calculated considering the income increase of the people with disabilities from additional employment for them and the decrease of employment levies and the public assistance benefits. The potential cost was made focusing on the following 2 expenses- the extra expenditures that the owners of companies had to invest from the employment of the disabled and the managing expenses for correcting discrimination organizations. As the result of this estimation, the potential net present value under the 7% discount rate is very high as 12,700,301 million won and the cost-benefit ratio is also great as 96.8. The consequence of the sensitive analysis in changing the discount rate also does not have great changes. As the result of these estimating results, it is known that when the discrimination is solved by the 'Disability Discrimination Act', the pure benefit of our society will become tremendous. After all, it could be said that the need for 'the Disability Discrimination Act' is emphasized and should be emphasized.

• Journal of the Korea Society of Computer and Information
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• v.28 no.2
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• pp.161-170
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• 2023

This study aims to verify the relationship between employer's perception of employment for the disabled and employment satisfaction, and the mediating effect of perception of employment assistance for the disabled and the moderating effect of education and training support. For the purpose of this study, 4,332 companies were reorganized among the data of the 2021 Survey on Employment of Persons with Disabilities conducted by the Korea Employment Agency for the Disabled. Data analysis used SPSS 23.0 and AMOS 23.0, and structural equation model analysis was performed to understand the relationship between variables. As a result of the study, there was a significant influence between employer's perception of employment for the disabled and employment satisfaction, and the partial mediating effect of employment company contribution was confirmed. In addition, it was found that there was a moderating effect according to the presence or absence of education and training support. Through the results of this study, it is significant that factors that can affect environmental composition were considered in various ways to increase the employment rate of the disabled, and based on these results, implications for increasing the employment rate of the disabled were presented.