• Asia-Pacific Journal of Business
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• v.10 no.4
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• The Journal of Korean Medical History
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• v.26 no.2
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• pp.175-185
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• 2013

Purpose : The current Medical Law and the Pharmaceutical Affairs Act, which are incapable of utilizing the research results and the advanced academic, clinical, and pharmaceutical system of the present-day Korean (Oriental) medicine, have limitations and create a paradox by provoking social conflict among the professionals in the field. The aim of this study was to find out the legal and systematic problems that contributed to a complicated conflict amongst Korean (Oriental) medicine doctors, doctors, pharmacists, and Korean (Oriental) pharmacists regarding the classification of their functions. Methods : We reviewed the history and characteristics of the legislation regarding the duties of Korean (Oriental) medicine doctors and Korean (Oriental) pharmacists as well as the relevant and important public health policies since the enactment of the National Medical Services Law in 1951. We focused on the laws and regulations that are made in the process of the separating functions of physicians and pharmacists and the dispute between the Korean (Oriental) medicine doctors and the Korean (Oriental) pharmacists in the 1990s and 2000s. Results : The legislations and amendments of the medical and pharmaceutical laws and regulations that reflect the modern academic, clinical, and pharmaceutical system of the Korean (Oriental) medicine and the research results could be summarized as follows: 1) A partial amendment of the Medical Law in 1987, which added the provision of "Oriental health guidance" as one of the duties of Korean (Oriental) medicine doctors, assured a place for Korean (Oriental) medicine doctors in the field of public health. 2) A partial revision of Pharmaceutical Affairs Act in 1994 established a new system for Korean (Oriental) pharmacists, bringing about the creation of dualistic pharmaceutical system that complements the dualistic medical system. 3) The Promotion of the Research and Development of Wonder Drugs by Using Natural Substances Act was legislated in 2000 in order to stimulate research and development of Korean (Oriental) medicine and its industrialization. 4) Oriental Medicine Promotion Act in 2003 was enacted to lay foundation to specify and promote technology and industry that are related to Korean (Oriental) medicine. Discussions and conclusions : Although the dualistic medical and pharmaceutical system is set up by the Medical Law and Pharmaceutical Affairs Act, it is shown that the relevant regulations have been developed from a perspective of the western medicine.

• 한국지형공간정보학회:학술대회논문집
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• 2002.03a
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• pp.119-129
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• 2002

The information system fields of spatial applications have rapidly grown during the last decade in Korea. Spatial data has been produced for a variety of systems without common standards until national GIS Committee defined the data exchange formats among spatial databases in the middle of 1990's. It aimed at promoting data sharing between the different systems in similar application fields. However, a considerable number of databases built prior to the introduction of the standards are not yet standard compliant but still play the roles of the main producers/consumers in the data collection field such as early developed huge AM/FM systems maintained by governmental organizations. The strong autonomy of these databases keeps their own data models, formats and descriptions from being standardized, which leads the sharing to a more difficult stage. Sharing is another way of data acquisition with least efforts and time away from direct collection. A data clearinghouse is the core module which directs users to the relevant data resources. The contents of datasets should be described with predefined metadata standards for precise indexing. Moreover, a number of technical problems have to be resolved for the common use of data between heterogeneous spatial database systems. However, the technical issues can be covered by the present information technologies. The difficulties persist in the political/institutional issues. Institutional issues are derived from the diverse sources such as political background, governmental policies, related laws and/or regulations. The paper will firstly make an analysis of current situation in terms of Korean policies, laws and regulations, secondly abstract the institutional issues from the situation analysis, lastly present guidelines for promoting spatial data sharing in Korea.

• Korean Journal of Human Ecology
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• v.19 no.2
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• pp.311-323
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• 2010

This study includes definitions and major issues relating to product safety, and reviews about product safety laws of Korea and of other countries. In addition, this study suggests several ideas for a future governmental policy concerning product safety and the government policies to guide in securing consumers' safety of products. First, we need to set up consumer safety policies and laws dealing with complex consumer safety issues and to integrate existing laws for the safety of products. Second, opening a consumer safety agency and training workers who have relation to the safety policy, as a profession, are necessary. Third, it is required to redefine the product safety guidelines, strengthen the safety policy and to minimize safety regulations by the government directly. Fourth, each product of the safety management policies must be regularly evaluated and given feedback for improving its effectiveness. Fifth, information gathering, disclosing, and having a feedback system related to product safety should be rebuilt for the effective management of unsafe products. In addition, laws and the aims of product safety management being changed to focus on the consumers, control on imported products, collaboration with network and mutual-assistance systems of product safety-related agencies including international organizations and major countries and taking leading roles in the world are essential.

• Journal of Korean Library and Information Science Society
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• v.32 no.4
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• pp.331-360
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• 2001

School Libraries are facilities which support teachers and students in their teaching and learning activities and help to fulfil the school curriculum. Recently the Ministry of Education & Human Resources and Development is emphasizing ‘self learning’and it means that the problem solving ability of students can be improved through resource based learning & self learning. The resource based learning is closely connected with school libraries. School libraries are basic organization among all kind of libraries in all parts of th country and they can not develop without the systematic support of the government. The school libraries are just nominal because education in schools is centered on entrance examination and the government is indifferent to them. Therefore, it is urgent to constitute the related regulations and systems to rescue school libraries. The present school libraries laws should be revised toward the direction of effectiveness and it is possible to revise them after School Library Promotion Acts are constituted in public. All kinds of system and organization can develop only when they attach great importance to people Even though we constitute good laws and have good systems, they can not develop without the support of administrative organizations. They can develop when the administrative organizations have the strong will to develop them and are affectionately interested with them. The development of school libraries are under the control of strong interest and will of the people who are in charge of the systems and apply the related regulations.

• Ocean and Polar Research
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• v.27 no.2
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• pp.171-179
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• 2005

Korea has many underwater cultural heritages within the east, west and south seas surrounding the Peninsula that indicate historically important sealanes for trade and transportation. As these underwater cultural heritages are the objects of despoilment because of their relatively easy access through modern technology, their often high historical and priceless value demands strong protection similar to or better than the land cultural properties. Currently, Korea does not have any concrete laws or regulations for the protection of underwater cultural heritages. Thus, these heritages iu, somewhat temporary and inappropriately subjected to laws and regulations relating to provisions of individual Laws concerning protection of cultural properties act, and statute of excavation of material fir buried national property, lost articles act etc.. Internationally, the UNESCO Convention on the Protection of the Underwater Cultural Heritage was adopted but not yet entered into force. Therefore, the protection of underwater cultural heritage has become an urgent matter. In this regard, this article's main purpose is to provide recommendations for improving direction of legal regime and policy for protecting our underwater cultural heritages. These legal regimes need provisions for definition of the underwater cultural heritage, scope of application, ownerships, jurisdictions and protection measures. And suggestions are provided in regard to policies for the protection of underwater cultural heritages that may improve organization and cooperation among concerned ministries and agencies, compensation system, restrictions for excavation of underwater relics, efficiency of survey of underwater surface and information system.

• Journal of The Korea Institute of Healthcare Architecture
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• v.23 no.3
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• pp.39-46
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• 2017

Purpose: Here is little information about China's operation department of general hospital in Korean medical architecture papers, which is inconvenient for scholars engaged in medical building research and comparison. Furthermore, Surgery is to provide patients with surgery and rescue sites, is an important technical department of the hospital, and then with the development of medical technology and people's trust in medical science, the role of the operating room will become increasingly important. Therefore, the purpose of this research is to analyze history, changes and definitions of the operating room and China's operation department of general hospital related laws and regulations for future research to provide effective analysis of data, and find shortcomings. Methods: This research was conducted according to the relevant laws, books, and papers of the operation department of Chinese general hospital. Results: At present hospital construction in China is in the period of rapid development and coupled with the growing medical technology, operating room layout and configuration is still in the continuous trial of continuous improvement stage. Overall, it requires more detailed guidelines to improve the quality of the operating room. Implications: Implications: It is expected that the research of this paper will provide an effective reference for the future research of the operation department of China General Hospital, which can promote and improve the work system of the operation department of China General Hospital.

• Journal of Platform Technology
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• v.12 no.1
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• pp.141-150
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• 2024

The importance of personal data protection is increasingly emphasized both at home and abroad, and while overseas countries are applying various policies and dynamic management technologies, there are some gaps between compliance with laws and regulations and the application of technologies in Korea, and there are few user interfaces that provide convenient ways for data subjects to stop processing personal data. This study first analyzes the need for dynamic personal information consent management technology, the current state of the industry, and the prospects for its development. Next, this study proposes a basic model for dynamic management of personal information consent that maximizes the data subject's right to personal data self-determination while strictly complying with personal data protection laws in Republic of Korea. In particular, this study analyzes the basis of domestic laws and regulations related to the suspension of personal data processing, designs a basic model of personal data consent dynamic management interface, and presents its effectiveness. Based on the results of this study, we expect that the proposed dynamic management model for personal data use consent can be used in various ways for various websites and applications in the future.

• Convergence Security Journal
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• v.13 no.5
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• pp.27-35
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• 2013

There has been a adverse balance between Korea and U.S. in defense trade. This paper investigates the current status of the defense trade imbalance in terms of numerical values, and also analyzes the institutionalized barriers to Korea defense exporters imposed by laws and regulations. It is found that the amount of Korea defense import is several tenfold that of the export to U.S. in 2011. The barriers are analyzed to be the american laws and regulations. The buy american act is applied to the U.S government procurements and the Berry amendment is applied to the defense procurements. These two laws has been implemented by the defense federal acquisition regulation which allows U.S. Dept. of Defense to buy only american products. To overcome the barriers, Korea ought to sign a defense MOU with U.S., so that the buy american act and the Berry amendment can be waived.

• Journal of Fisheries and Marine Sciences Education
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• v.14 no.2
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• pp.191-212
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• 2002

The economic and social bad influences of the illegal fishery bring about the results of the fishery resources exhaustion, of the fishery disorder and of the obstruction to sound management for fishery. The typical illegal fishery conducted in the coastal and offshore area of Korea can be divided as follows; fishery conducted by legally unauthorized method, fishery without permission from the Government, and fishery conducted in contravention of the laws and regulations concerning the fishing vessel, fishing gear and fishing method etc. The major reasons of origination of the illegal fishery in the coastal and offshore area of Korea are; Firstly, almost of the fishermen are poorly equipped in economical scale, Secondly, it is very easy to approach the illegal fishery because the domiciliation condition of the fishing village is deteriorated. Thirdly, almost of the fishermen are lacking in lawabiding spirit. Fourthly, the insolvent and unstable fisheries management policy with the lukewarm enforcement of the fisheries laws and regulations by the Government. Fifthly, the small scale family supporting fisheries are widespreaded. Sixthly, to retrieved the economical difficulties the fishermen are easily led astray the illegal fishery. As a conclusion the authors made some suggestions to stamp out the illegal fishery by this study. For the first, temptation fishermen into lawabiding fishery through intensification of the penal regulations is required. Second, simplification of the fishery type through combination of resemble fishing methods is required. Third, actual improvement of the fundamental fishery permission regime is required. Fourth, Introduction of the self-regulating or co-management system for the fishery management is required.