• 산학경영연구
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• 제11권
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• pp.319-341
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• 1998

기업이 해외특수관계자와의 거래시 정상가격보다 높게 또는 낮게 거래하여 과세소득을 해외에 이전시키는 경우 당해 과세당국은 기업의 조세회피를 불문하고 그 조작된 가격을 부인하고 정상가격으로 과세함으로서 자국의 과세권을 보호하고 국제적인 조세회피를 예방하기 위한 이전가격과세제도를 두고 있다. 지금까지의 연구는 주로 유형재화를 중심으로 이루어져 왔으며 무형재화에 대한 연구는 상대적으로 거의 없는 상태이다. 무형재화도 기업이 보유하고 있는 자산중에서 중요한 부분이기 때문에 OECD와 미국에서는 무형재화의 범위에서부터 무형재화의 이전가격결정방법에 이르기까지 수미일관되게 법으로 규정하고 있어나 우리나라는 무형재화의 이전에 따른 규정이 없는 실정이다. 따라서 과세권을 확보하고 국제화에 대비하기 위하여 무형재화의 이전가격세제에 대한 체계적인 규정이 제정되어야 할 것이다.

• 한국임상약학회지
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• 제24권2호
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• pp.71-79
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• 2014

Objectives of this study are to investigate transition history of pharmacist license examination in Korea and to compare three suggestions for new examination system proposed by National Health Personnel Licensing Examination Board, Korean Association of Pharmacy Education, and Korean Pharmaceutical Association. Future task to help the examination system meet global standard is also discussed. Regulations on the examination system were retrieved from the sources posted in Ministry of Government Legislation homepage. Efforts devoted by the three organizations to make amendment on the regulations were collected from reports, official documents, minutes, and handout materials issued by the organizations. Ministry of Health and Welfare made amendment on the examination system in 2013 by rearranging the existing natural science-based eleven subjects to two subjects along with addition of a new subject named clinical-practical pharmacy. Unfortunately, however, the amendment stipulates that the new subject should include manufacturing and quality control of pharmaceuticals as part of contents in the examination. It is strongly urged that the contents of the examination should focus on professional competency as pharmacist in clinical situation. Future task to make revision on this issue is warranted to help new pharmacist enable to provide pharmaceutical care service to patients.

• 한국조리학회지
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• 제13권4호
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• pp.243-255
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• 2007

This study carried out a survey which is related to food safety in food business in order to find out interest in food safety and to get awareness of food safety in food business. The research was done through surveys for the people in the Seoul Metropolitan area. 232 out of 250 answers were used in analyzing frequency, factor, $x^2$-test, and t-test through SPSS Win 12.0. There are three main factors of food safety in food business. The first is food borne illness(65.9%), the second is trans-fat(63.4%), and the third is remained agrichemicals(58.5%). Basically, women consider food safety more seriously than men do, and married women than unmarried women. Women were unsatisfied with the government's regulations than men were, married women than unmarried women. Women more consider awareness of food safety than men do, married women than unmarried women. Overall, unmarried women worried about their eating stuff seriously than any other group does. People consider food safety first, more and more these days, therefore, we need special management programs and regulations to focus on food safety and to support many studies about food safety.

• 한국주거학회논문집
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• 제9권2호
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• pp.33-41
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• 1998

To accomodate increasing housing shortage in many cities, Korean Government has implemented various residental land development projects to provide more land for new housing construction. Most of the residential areas developed by these projects were used for multi-family housing units. Under this process, the size and location of the neighborhood service facilities in the development area were regulated by uniform standards. For this reason, the neighborhood service facilities were not able to be provided according to the household density but provided in minimum status required by these standards. Based on these considerations, this study aimed to evaluated residential land development project conducted by pubilc authority, one of the residential land development projects in Korea. Results of the case studies confirmed findings from literature review and proposed that existing regulations applied to these projects need to be amended not only to accomodata unique situation of each development area but also to enhance level of the dwelling environment. As ways to resolve these problems, this study suggests followings: (1) more flexible operation of the regulations, (2) inclusion of the socio-economic characteristics of the perspective resident in planning process, and (3) introduction of design techniques in the project. Finally, this study proposed future study directions in relation to this issue.

• KIEAE Journal
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• 제12권6호
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• pp.85-92
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• 2012

The Korean government has introduced building regulations with improved energy conservation measures, including higher insulation levels for building envelope. However, there are many existing buildings that tend to consume more energy for heating and cooling than new buildings, as they were built under the former regulations with relatively higher U-values of walls and glazing. In order to improve energy efficiency in existing buildings, green remodelling of building envelope and building services are required. For existing buildings, building services improvements have been achieved through energy service company(ESCO), but much attention has not been paid to building envelope improvements with various reasons, such as uncertainty of energy saving effect design issues and costs. The aim of this study is to evaluate the impact of building envelope improvements in a typical commercial building on its heating and cooling energy loads. The results show that the improvement of glazing with lower U-values has the highest energy saving effects, followed by wall, roof and floor, under the condition of same level of insulation improvements. However, high insulated glazing increased LCC because of higher initial investment costs.

• 대한영양사협회학술지
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• 제7권2호
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• pp.129-137
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• 2001

School food service must be operated as the part of the education. But it seems that it is not to be considered as an important educational field from the perspective of educational administration. This study was conducted to suggest the effective plan to improve the quality of the school food service system. Questionaries were distributed to 51 administrators and 85 dieticians of primary schools in Incheon area from Aug 7th to Aug 31st 2000. Drawbacks of school food service system cited from the survey results were insufficient support from the authorities both in policy and in budget and shortage of specialists for food service administration. Both dieticians and administrators acknowledged that available facilities required for the school food service were insufficient. 85.9% of dietition and 51.0% of administrators thought dietition of school food service to be suitable for nutrition education. For effective nutrition education, they suggest to have teachers taking in charge of nutrition education, to have teaching system related with school food service and to develope visual auditorial teaching material. For improvement of the quality of school food service, it is necessary to acquire sufficient budget and political support from the government and to have specialists for food service administration. And regulations promoting dieticians to be teachers of nutrition education is required to be introduced in the near future.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 추계 학술논문 발표대회
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• pp.199-200
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• 2019

Although accidents in the domestic construction industry have been decreased gradually, deaths in the construction sites have been occupied 49.9 percent of the total industry and deaths from fall accident have been accounted for 59.7 percent of the construction industry. In order to prevent fall accident, Occupation Safety and Health Act(OSHA) was enacted for setting management standards and detailed regulations was designed by the Ministry of Employment and Labor. Although government has been pushed for companies and workers to comply the regulations, currently, many domestic construction sites have been violated. On the other hand, in safety-advanced countries such as the United States, Japan, and the EU, industrial accidents have been decreased due to continual application of adapted safety policies according to characteristic in each country. Therefore, it is necessary to analyze laws and polices of advanced countries and apply them to domestic construction sites in order to reduce fall accidents. Therefore, the objective of this study is to compare domestic laws related fall accident with advanced countries laws. In the future, the results of this study will be utilized as a reference to reinforce Occupation Safety and Health Act(OSHA).

• 한국임상약학회지
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• 제31권1호
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• pp.1-11
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• 2021

Objective: This study aimed to overview and assess the effectiveness of the policies and regulations that have governed new drug access in Korea, and to propose policies to enhance patient access to drugs, particularly for new innovative medicines. Methods: We approached drug access issues in two perspectives: approval lag (or availability) and reimbursement lag (or affordability). The issues were identified and evaluated through the review of literature, public documents, reports published by the government agencies and private organizations, and news articles. Results: To shorten approval lag, it is recommended to hire and train more reviewers at the Ministry of Food and Drug Safety. Increasing user fees to a realistic level can facilitate this process. To reduce reimbursement lag, flexible incremental cost-effectiveness ratio threshold, alternative cost-effectiveness evaluation, and establishment of funding source other than the national health insurance are identified as the areas to be improved. Conclusion: The current policies and regulations had to be supplemented by new systems to drastically promote patient accessibility to new drugs, consequently in order to promote national public health.

• Nuclear Engineering and Technology
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• 제53권2호
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• pp.549-561
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• 2021

Indonesia has policies and strategies for the management of radioactive waste and spent nuclear fuel that arises from the use of nuclear research and development facilities, including three research reactors, and the use of radioisotopes in medicine and industries. The Indonesian government has provided extensive facilities such as an independent regulatory organization (BAPETEN) and a centralized radioactive waste management organization (CRWT-BATAN). Further, the presence of regulations and several international conventions guarantee the protection of the public from all risks due to handling radioactive waste and spent nuclear fuel. However, the sustainability of radioactive waste management in the future faces various challenges, such as disposal issues related to not only to site selection but also financing of radioactive waste management. Likewise, the problem of transportation persists; as an archipelago country, Indonesia still struggles to manage the infrastructure required for the transport of radioactive materials. The waste from the production of the radioisotopes, especially from the production of 99Mo, requires special attention because BATAN has never handled it. Indonesia should also resolve the management of NORM from various activities. In Indonesia, the definition of radioactive waste does not include NORM. Therefore, the management of this waste needs revision and improvement on the regulations, infrastructure, and technology.

• 대한안전경영과학회지
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• 제25권2호
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• pp.121-128
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• 2023

Construction industry is considered as one of the most high-risk industries for work-related injuries and fatalities, accounting for more than half of fatalities in Korea. Advanced countries have recognized the critical role of designers in preventing construction accidents and have established regulations on design for safety. In line with this, the Korean government have also implemented regulations that require owners and designers to review the safety of design outcomes. However, it has been observed that designers face challenges in identifying hazards and integrating design solutions at the design stage mainly due to their shortage of required knowledge and skills. This study aimed to examine design solutions that can be applied to prevent fall accidents in the construction industry, and to establish a relationship between these solutions and fatal fall accidents occurred over the past three years in Korea. This study also analyzed the relationships of four variables (construction type, cost, work type, and fall location) with design solutions. The results indicated that all four variables have significant relationships with design solutions, with fall location showing the strongest relationship. The design solutions and their relationships with fatal fall accidents identified in this study can be utilized in identifying hazard and integrating design solutions to ensure design for safety.