• Journal of Distribution Science
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• v.17 no.3
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• pp.107-116
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• 2019

Purpose - Why, why is it difficult to predict the appropriateness of self-employment, and what are the countermeasures and policy proposals to overcome. This study intends to further develop the field of statistical variables. It is necessary to overcome the limitation of existing proper scale research in Korea. We need to find statistical variables that can determine the appropriateness of self-employment in Korea. These efforts will be helpful in evaluating OECD countries and statistics and developing domestic economic indicators. Research design, data, and methodology - It is the discovery of statistical indicators and complementary indicators that have not been revealed in previous studies. Therefore, we sought to find new statistical parameters based on the statistics of the Korea National Statistical Office, the Bank of Korea, and overseas OECD statistics. (Proper Size of Adequacy) is defined as the specific gravity or number of the self-employed in Korea, which is shown as "Out Put" by statistical analysis of STATA panel statistical data. It is possible to further develop variables such as gross domestic product, gross national product, economic growth rate, unemployment rate, income tax rate, consumer price, tax level, exports, import amount, bill default I want to dig. Results - In addition to expanding economic indicators that can be explained by self-employment determinants, we have developed a variety of methods such as linear and non-linear (U-shaped, inverted U-shaped). It is the improvement of the self-employment determinants and the analysis method to estimate the appropriate scale. Conclusions - The proposed contents are reflected in self - employment appropriateness evaluation data and hope to help the government to select the policy support and to evaluate the government business after the policy support. These efforts are expected to be of great help to operators operating their own businesses, and to government and related institutional practitioners who support them. In this way, self-employment will be created in accordance with the Korean situation, where the happy life of all the people becomes the premise and the inclusive economic activities are guaranteed. It will improve the method of analyzing proper scale of small business owners and self-employed in Korea.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Journal of Korean Tunnelling and Underground Space Association
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• v.20 no.1
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• pp.73-81
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• 2018

The purpose of this study is to research the regulation of durability standard of underground structures monitoring sensors. The durability criteria for construction monitoring sensors of domestic construction companies, the standard years of contents such as buildings on the income tax implementation regulations, and the standards of the Public Procurement Service for construction monitoring and construction machinery were analyzed. The durability criterion on products such as the inclination meter and the strain gauge, which are purchased from the Public Procurement Service prior to installation on the underground structure, is 8 to 10 years. It is considered that the monitoring sensor installed in the paperboard and the concrete structure at the time of construction will have considerably shortened service life rather than the useful life of the product itself due to various adverse factors such as groundwater influence and compaction.

• Korea journal of population studies
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• v.25 no.1
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• pp.145-179
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• 2002

This study explores the change of family policy in Germany focused on political ideologies and instruments of CDU/CSU and SPD. In past 50 years after the 2. world war the family policy in Germany has been influenced by ideologies of 2 major political parties. With conservative political perspectives, CDU and CSU intend to strengthen the institution family and traditional division of domestic work. Therefore, they prefer indirect support methods by income tax benefit for family as political instrument. SPD with liberal political perspectives intends to support working married women and children. As political instrument SPD prefers allowance for child to indirect support system. This different political perspectives of 2 major parties have been reflected automatically on the federal administrative system(BMFSFJ) which takes responsibility of family policy in Germany. Through the analysis of attitudes to family policy of major parties in Germany this paper attempts to be manifest the problem of korean family policy and to find implications of german modell.