• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.30 no.2D
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• pp.153-161
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• 2010

The city planning of a local government is a continuous process that does not end with the creation of a plan but proceeds through decision-making, monitoring and evaluation phases. As a new city planning is changed and confirmed, there is a chance to construct a large scale road that is connected with an under constructed road. In this case, the expansion of the width and length of road, the addition of bridges or tunnels, and the change of the size and location of interchanges lead to many changes on road design and construction. In the past, the consignment contracts for a road construction have been made in limited numbers and for limited civil works. Now, it is growing in numbers and is making for large scale multi-works. However, the standard process and guidelines for the consignment contracts have not been suggested yet, so there is difficulty in performing the consigned road construction effectively. In this paper, the important factors for the consignment contracts are determined by construction document reviews and expert interviews. Based on these results, a standard process for the consigned contracts and a guideline for agreeing on construction cost are suggested. The costs that should be paid by a consignor are also defined.

• Korean Journal of Labor Studies
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• v.19 no.1
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• pp.213-260
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• 2013

This study pays attention to the restricted use and the possibility of standard position of contingent workers in Brazil. The labor market of Brazil has been developed by formal and informal labor sector, and informal sector includes various precarious workers as well as contingent workers. According to Brazilian Statistics Department, not contingent workers but informal labor focused in this paper have been slowly decreased since year 2000. In this context, this study investigated on the reasons of decreasing contingent employment in Brazil. The results demonstrate that decreased informal employment and instead increased standard workers could not be interpreted by recent the Braizil's economic boom. Along with literature review, the author conducted the case study regarding employment of contingent workers at six large foreign companies in Sao Paulo. The results of this show that the use of contingent employment was prohibited in regular daily works by the labor law and thus firms employed contingent workers in only temporary positions. Further, firms often promise standard positions for contingent workers when temporary employment contract was terminated since there is little or no exist of the differences of wage between standard and contingent worker in terms of 'same work same wage' and 'minimum wage'. In here, labor unions play a key role in employment change from contingent position to standard job. Consequently, decreasing of contingent workers and stepping stone to regular jobs seems to be triggered by both legal regulation on contingent employment and strong unions. This institutional perspective may extend the theoretical view on the use of contingent workers, and the author discuss that Brazil's case could provide practical implications to Korean labor policy.

• The Journal of the Korea Contents Association
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• v.13 no.4
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• pp.281-289
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• 2013

As the number of clinical trials conducted in Korea increases, the need of the Electronic Data Capture (EDC) system for effective clinical data management is also increased. Recently, the Korea Food and Drug Association published 'Guideline for the Electronic Clinical Trial Data Management and Processing' and it would be the foundation for establishing regulation of electronic clinical data management. In this research, we conducted the survey regarding adoption rate of EDC system in clinical trials in hospitals, Contract Research Organizations (CRO), and pharmaceutical companies. And the perceived importance and the ease of application for the Guideline were investigated. The adoption rates of EDC system was 77.6% but it mostly applied to less than five trials. Also EDC system was mostly used in phase I and phase II trials and the utilization rate of CRO was the highest. The perceived importance for the Guideline was high among all three organizations but, in case of the perceived ease of its application, CRO was the highest. Also, the perceived importance of the clinical data standard was high and the standard for data collection was mostly required. However, the comprehension for the global standard of the electronic data was relatively low, so that education is required. This result would be the foundation to increase the electronic clinical trials and develop proper regulation and principles for clinical data standards in Korea.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.423-426
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• 2002

The foundation for developing a cost estimation system based on historical data has been being prepared in Korea. Historical data is a priori of developing a cost estimation model. Cost Index, one of the historical data, is used to estimate construction cost and to adjust the amount of contract money in the foreign country, whereas it is not used in domestic except for the road construction project in Korea. Construction cost indices can be used by an estimator in tender analysis, pricing, price adjustment, cost planning, and forecasting. In this regards, this paper identified the problems in developing Cost Index evaluation process by comparing the standard of framing Cost Index used in British to the one used in Korea. Then, the scheme for improving a Cost Index required for Site Developing Construction was proposed. Twenty-two cases of engineering estimate data were used to compare the domestic standard to the foreign one in deriving a Cost Index.

• Architectural research
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• v.22 no.2
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• pp.63-73
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• 2020

This paper reports problems of current working environment on construction site in South Korea from a female laborers' point of view and proposes solutions to improve the environment. To investigate and analyze the problems, a questionnaire survey and a focus group interview were conducted with 341 engineers and 557 laborers. Among them female engineers and female laborers were 51 and 136 respectively. Findings are the facilities related with welfare facilities such as lavatories, shower rooms, lounges and changing room, etc. for women were not sufficient and even not installed only for women because all of the planners for the facilities were men and The Standard of Estimate does not consider gender distinction. The data on the trade and the number of female laborers were not recorded and this study confirmed the number and the proportion of female laborers according to construction progress i.e. the proportion of female laborers were 0% ~ 11% (average 6%) at 26 construction sites having 2% ~ 92 % construction progress. In order to solve these problems, gender education for the welfare facility planner is required and the current Standard of Estimate should be revised considering female laborers after collecting the site data for the number of female laborers according progress and the increase in the construction cost should be reflected in the contract amount accordingly. Conclusively temporary work planning related with welfare facilities should be established and conducted in terms of gender equality at construction sites. In addition, improving working environment on construction sites for female laborers will enhance the company's image and also helping solve the labor shortage problem by women laborers engaging in construction industry easily.

• Journal of the Korea Safety Management & Science
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• v.18 no.3
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• pp.25-31
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• 2016

Occupational Safety and Health Expenses Law in construction industry was enacted in 1988 by the notification of Ministry of Employment and Labor and 22 revisions have been made since. The fact that revisions have been made almost every year since the first enactment shows that Occupational Safety and Health Expenses can effectively prevent construction accidents and the need for revisions to fit the reality has been raised continuously. Despite the construction industry has undergone various internal and external environmental changes, (such as the changes in the safety and health management techniques and the increase in the construction employees' desire for safety) the appropriation standard of Occupational Safety and Health Expenses has been calculated based on the contract price. The construction industry has constantly suggested that the Occupational Safety and Health Expenses be calculated based on the estimated construction expenses since applying the current method doesn't provide enough money to secure the safety. Also because it has become mandatory to hire a health manager since 2015, the lack of Occupational Safety and Health Expenses is expected to get worse. In this study, we will analyze the usage of Occupational Safety and Health Expenses and propose a more practical and realistic change in setting the appropriation standard of Occupational Safety and Health Expenses.

• The Journal of Fisheries Business Administration
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• v.40 no.2
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• pp.1-25
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• 2009

The major part of non-commercial food service is food service for school which has no any objective quality standards. Each school has different standard when they buy seafood for SFS(School Food Service). The research purpose is whether or not the extrinsic cues of the seafood such as price, the source origin, company image, safety standards, etc or the intrinsic cues such as fishy smell, the hardiness of fish meat, others have any effect on the seafood evaluation when school nutritionist purchase it, for more objective basis. The research method is distributing questionnaire survey through e-mail or directly visiting the schools from October 30 to November 9, 2007. The questionnaire was distributed to 70 nutritionists of food service for elementary school in Busan. Total 50 questionnaires are used as data in the statistical analysis using SPSS package software. The research results are; First, there is interaction effect between the extrinsic and intrinsic cues of seafood for SFS. That is when the school nutritionist valued on intrinsic cues of seafood such as a fishy smell, the hardiness of fish meat and etc influence on the extrinsic cues such as price, source origin, reliable circulation process, HACCP application, etc. Second, the extrinsic cues of the seafood give no effect on perceived quality. Since seafood for SFS are heavy buying, prearrangement contract and most of them using pre-treated frozen aquatics. Third, the intrinsic cues of the seafood give no effect on perceived quality. The extrinsic cues consist of 5 parts namely "opening about quality", "source origin", "company image", "safety/standards" and "price/package". However, "safety/standard" was the only affecting factor to perceive quality. The reason is that in fact they have no standards or any document proving the quality of the seafood unless safety standards factor. Last, the perceived quality is an important factor for perceived value and purchase intention. It is showed that there is a path to form a willing to buy through the perceived value after school nutritionist recognizes the perceived quality.

• Korean Journal of Construction Engineering and Management
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• v.14 no.3
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• pp.115-122
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• 2013

Construction Standard Productivity Manual (CSPM) has been used for estimating the contract amount of public construction projects. CSPM has been annually either revised and/or newly enacted with high costs. Therefore, This study makes use of CYCLONE, which is a simulation modeling and analysis system specialized in construction operation, to improve the revising and enacting processes of CSPM. This paper presents the CSPM revision module that is an Add-in to Web-CYCLONE. The new module can be effectively used to incorporate the auxiliary tasks and the non-productive tasks into AL-Form operation model. The outputs obtained from the models using he CSPM revision module and from work sampling were compared to verify the usability of the add-in modules. This study verifies that the new module can effectively assist enacting and/or revising CSPM.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.22 no.1
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• pp.155-167
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• 2012

Cloud computing service is a next generation IT service which has pay-per-use billing model and supports elastically provisioning IT infra according to user demand. However it has many potential threats originating from outsourcing/supporting service structure that customers 'outsource' their own data and provider 'supports' infra, platform, application services, the complexity of applied technology, resource sharing and compliance with a law, etc. In activation of Cloud service, we need objective assessment standard to ensure safety and reliability which is one of the biggest obstacles to adopt cloud service. So far information security management system has been used as a security standard for a security management and IT operation within an organization. As for Cloud computing service it needs new security management and assessment different from those of the existing in-house IT environment. In this paper, to make a Information Security Management System considering cloud characteristics key components from threat management system are drawn and all control domain of existing information security management system as a control components are included. Especially we designed service security management to support service usage in an on-line self service environment and service contract and business status.