• 한국중재학회지:중재연구
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• 제13권2호
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• pp.425-457
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• 2004

This study is to approach e-Trade issues and how to settle the dispute for e-Trade according to on-line Alternative Dispute Resolution (ADR) process. Most on-line systems operate on a limited access basis. The increasing use of the internet to do business brings to light at least important concerns to persons who engage in commerce on-line, or e-Trade. There is some concern about the limits of current internet technology to guarantee the security of e-Trade. The new technology has transformed society and is defining new years of doing business. This revolution in technology has even changed the nature of many of the goods and services that are the subjects of e-Trade. There is also concern about the limits of the legal framework to guarantee the enforcement of e-Trade. A significant issue is how the law should be adapted to reflect business practices regarding such cyberspace agreements as Web site click-on agreements, e-data interchange, and on-line sales. The principal benefits of on-line ADR should typically be faster and less expensive than traditional conciliation arbitration. The on-line ADR system has the several significances, decreasing inappropriate cost as time and burden of ADR, providing an approachable measure of relief and more efficient tool for the settle of dispute. Therefore, on-line ADR could be used as an adjunct resolution process in large class actions where each single claim is small, but varies somewhat, thus requiring some individual fact determination.

• 한국컴퓨터정보학회논문지
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• 제22권5호
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• pp.41-49
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• 2017

Digital works such as computer programs, music, photographs, movies and dramas are copyrighted. Even if there were more than 1,000 violations per year for digital works, the punishment was very weak. Especially copyright infringement by teenager is increasing. This study aims to present the direction of future development through questionnaires on the perception and direction of college students about copyright. 157 college students were surveyed about copyright awareness, perception of detailed legal provisions, cost of monthly expenses, copyright violation, and direction of copyright protection. As a result of the questionnaire survey, awareness was high at 69%, but in detailed law was low at 17.2% and 22.3%. In the future direction of copyright policy, 72.6% of them answered that they should be "strengthened" and "more and more strengthened". In order to protect copyrights, enforcement of crackdowns, public relations activities, expansion of the legal market, and technical protection should be done. In order to do this, copyright-related education for elementary, middle, high school and college students are needed more and it is necessary to expand the legal market where high quality contents are traded. More research is needed on copyright protection technological methods.

• 한국실내디자인학회논문집
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• 제24권5호
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• pp.136-143
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• 2015

At this present, the world is in the era of digital and culture.Tourist resources through cultural infrastructure have been a crucial factor of a country's competitiveness. A Museum is tourism resource facility like one of core cultural infrastructures which provides experiential culture, history and tradition. The field of a planning and a design for a museum should be recognized like professional design industry.n Korea, the government has various laws and systems to support the design promotion policy but it is not sufficient. If you plan to extend the scope of the maintenance of law and institutions As today 'Exhibition Industry Development Act, which is responsible for maintenance, including a permanent exhibition area in the exhibition industry facilities will be efficient alternative. And also, it would like to analyze states of the orders in the exhibition design industry for past five years (2010 ~ 2014) and show the problems and alternatives. Exhibition business-related orders investigation into the recent five years to analyze and suggest improvements. In the delivery method it was found three types of goods, the services, the delivery method through the analysis of the enforcement order to the Corporation and that are mixed.If these alternatives has been reviewed and used for basic data to promote professional companies and designers for museums, it must be expected to be well worth a careful study.

• 해양환경안전학회:학술대회논문집
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• 해양환경안전학회 2000년도 International Symposium:on the Maritime Management Systems for Safer and Cleaner Seas in the New Millennium
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• pp.14-25
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• 2000

Should the Korea Maritime Police Agency (KMPA) be a comprehensive, multi-functional organization for a unique on-scene service at sea, as in the case of the U.S. Coast Guard, or should it be simply a water police agency, confining its mission only to law enforcement? The argument about enlarging or limiting KMPA's function has been and will be repeated. In this paper, Lee Sangjib highlights the internal and external issues facing KMPA, stemming partly from deficiencies of its struggles for advancement of the organization and partly from shortcomings of political support for it. In this regard, he urges KMPA to practise a scientific management system for maximizing cost-effectiveness of its administrative resources and for maintaining its identity and characteristics as a lead maritime agency. In addition, he also suggests that KMPA adopt the Total Quality Management System for quality improvements in services and greater efficiency in its organization structure to meet the future competition in the changing political and legal environment. He further recommends the proactive, non-regulatory 'Prevention Through People' program, pioneered by the U.S. Coast Guard, as a way of changing KMPA's existing lopsidedly legalistic culture. He concludes by providing a 6-point vision statement for KMPA from the standpoint of favoring enlarging the function of KMPA.

• 한국중재학회지:중재연구
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• 제31권2호
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• pp.77-98
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• 2021

International commercial mediation of intellectual property rights fully meets the interests of the parties in such disputes in terms of their needs for neutral forum of dispute resolution, cost-effective settlement, objective opinion of relevant experts, internationally enforceable solution. In addition, as a procedural flexibility, respected self-determination of the parties, exploration of possible creative business solutions, maintenance of business relationship and confidentiality of mediation are major characteristics which can be competitively differentiated from the lawsuit or arbitration. The settlement agreement as a result of the WIPO mediation has an effect of contract while the settlement agreement as a result of most domestic ones has an effect of judicial reconciliation which can be domestically enforced. The latter is not subject to the application of the Singapore Convention on Mediation which establishes a harmonized legal framework for the right to invoke settlement agreements as well as for their enforcement. The WIPO international mediation system and its experience may be a good reference for Korea to take an initiative to establish a globally competitive international mediation system in the area of intellectual property rights.

• International Journal of Computer Science & Network Security
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• 제21권11호
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• pp.1-10
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• 2021

Cyberbullying has become a severe issue and brought a powerful impact on the cyber world. Due to the low cost and fast spreading of news, social media has become a tool that helps spread insult, offensive, and hate messages or opinions in a community. Detecting cyberbullying from social media is an intriguing research topic because it is vital for law enforcement agencies to witness how social media broadcast hate messages. Twitter is one of the famous social media and a platform for users to tell stories, give views, express feelings, and even spread news, whether true or false. Hence, it becomes an excellent resource for sentiment analysis. This paper aims to detect cyberbully threats based on Naïve Bayes, support vector machine (SVM), and k-nearest neighbour (k-NN) classifier model. Sentiment analysis will be applied based on people's opinions on social media and distribute polarity to them as positive, neutral, or negative. The accuracy for each classifier will be evaluated.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• 유통과학연구
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• 제13권9호
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• 디지털융복합연구
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• 제17권12호
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• pp.427-434
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• 2019

전공의법은 2015년 12월 전공의의 권리보호, 환자안전, 우수한 의료 인력을 양성하기 위해 제정되었다. 본 연구는 전공의를 대상으로 2015년(1,793명)과 2017년(1,768명) 두 차례 실시한 설문조사 결과를 비교하여 전공의법 시행에 따른 수련환경 변화를 분석하였다. 분석결과, 전공의들은 주당 평균 80시간을 초과하여 근무하고 있었으며('15=92.4h, '17=87.3h), 36시간의 두 배에 달하는 시간을 연속해서 근무하고 있었다('15=89.4h, '17=70.1h). 이 외출산휴가('15=78.5day, '17=82.2day), 표준근로계약서 작성('15=19.3%, '17=40.8%) 및 계약서 교부('15=12.4%, '17=36.1%)도 규정을 준수하지 않고 있었다. 전공의 수련환경은 환자안전 및 국민 건강과 직결되는 문제로 대체인력에 대한 지원, 공정한 수련환경평가와 평가결과에 따른 인센티브 부여, 전공의 및 지도전문의 인건비, 전문과목별 수련 프로그램 개발 비용 등 국가의 지원이 필요하다.

• 항공우주정책ㆍ법학회지
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• 제33권2호
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• pp.291-314
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• 2018

최근 3년간 우리나라의 저비용항공사는 총 6개사(소형항공운송업 항공사 포함 8개사)로서 국내시장 점유 뿐 아니라 일본, 중국, 동남아 및 미국령까지 그 영역을 확대하고 있다. 현재에도 약 3개 항공사가 저비용항공사로 출범하고자 항공운송사업증명을 신청한 상태로서 이 확장세는 지속될 전망이다. 이러한 국내 및 외국의 저비용항공사의 공격적인 항공사 운영 실태에 대응하며 경쟁력을 제고하고자 각 저비용항공사는 객실서비스 증진에 많은 전략을 강구하고 있다. 따라서 객실승무원의 업무량이 확장세에 비례하여 증가되어 안전업무 수행 능력과 직결되는 피로를 가중시키고 있다. 우리나라는 승객 좌석 50석 당 최소 1인의 객실승무원이 탑승하도록 항공안전법 시행규칙에 규정하고 있으며, 이를 기반으로 모든 저비용항공사에는 최소 객실승무원만 탑승하고 있다. 때로는 객실승무원의 주 업무인 비상 시 비상탈출에 필요한 비상구(창문형 비상구 제외)에 착석이 불가능하게 되어 비상 시 승객의 혼란을 야기할 수밖에 없는 상황에 처해 있다. 또한 최소 객실승무원 중 1인이 부상 등으로 업무수행 불능상태가 되면 비상탈출 업무를 수행하는데 큰 장애요소로 작용하게 되고, 정상상황에서도 최소 객실승무원의 성원을 이룰 수 없으므로 위규가 되어, 모든 승객이 다른 가용한 항공사 비행편으로 이동할 수밖에 없는 불편을 초래하게 된다. 국제민간항공협약 부속서 6에는 최소 객실승무원의 수를 정할 때 안전하고 신속한 비상탈출을 위하여 승객좌석 수 또는 탑승 승객 수만을 기반으로 정하도록 국제표준으로 규정하고 있다. 객실안전의 강화 및 승객의 편의를 위하여 객실승무원의 다양한 업무특성(서비스, 안전, 보안, 응급처치)에서 발생할 수 있는 피로 및 비상구 착석(창문형 비상구 제외)을 최소 객실승무원 수 산정에 고려할 필요가 있다. 정부의 항공사 관리.감독 차원에서도 저비용항공사 객실승무원의 업무량에 기인한 피로, 비상구 착석불가 상황 등을 검토하여 최소 객실승무원 수 규정에 반영함으로써 승객과 승무원의 객실안전을 강화할 필요가 있다고 사료된다.