• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• Proceeding of Spring/Autumn Annual Conference of KHA
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• 1993.09a
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• pp.33-37
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• 1993

This is a study on the Changes of the Apartment House Managerial Problems to grope for the way of more pratical management about increasing the apartment house in Korea. The documentary research method was used for this study and the Han-Kook newspaper(1954-1991) was used as an ananlysis data. On the basis of it, I examined the changes, such as the number of whole articles by time series and the column of head title. I also classified it into several subjects and analyzed it. Finally, I attemped to divide an chronological section on the Changes of the Apartment House Managerial Problems. On the basis of this study, I expect that various documents, related laws and regulations will be analyzed in no distant future. These is going to make the Apartment House Managerial Problems gave more systemic and efficiency.

• Management & Information Systems Review
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• v.1
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• pp.309-331
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• 1997

When the international insurance market is expected to change rapidly, the insurance barriers of some key countries in OECD have been studied. Many foreign insurers within the U.S. can enjoy national treatment in their market access, establishement and operations. but it can be viewed as an easy country to access and operate when we understand socio-cultural surroundings more deeply than their laws and regulations Japan, our neighbourhood is seeking the liberalization in the provision of international insurance services by the new insurance law in 1996. However, its main barriers are the official gazette and rules of the administrative authorities. EU, after the intergation, is running after the supervision of home country, to say nothing of the liberalization and the deregulation. The particular protectionist measure might be justified by the corresponding rationale.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.74
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• pp.81-103
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• 2017

The cross-border trade(CBT) market has grown significantly due to the global spread of the Internet and mobile. China has become a very important market because of its share of 78% in 2016 in the export of korea's CBT. To sum up this phenomenon, First, the forms of distribution and trade, in which the O2O method is utilized, are settled. Next, it is necessary to develop a new strategy to expand the stagnant export of Korea. In particular, it is time to look for an effective export expansion strategy to expand market share in the fast-growing Chinese market. For this purpose, this study proposed a strategy for efficient use of logistics as a countermeasure against China's CBT laws and regulations and development of CBT exports to China to develop effective export strategies.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2015.05a
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• pp.781-782
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• 2015

As growth engines such as cloud, social networks, big data that can affect the security market have been grown, the information security industry has has also rapidly evolved. Reviewing information security policies carried out in USA, UK and Japan, this paper examines trends on the IoT-related information protection law and regulations that are at issue around the major developed countries. Through this research, we can get the implication that measures be taken as soon as possible to apply the existing data protection laws in the Internet of Things.

• Asia pacific journal of information systems
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• v.25 no.2
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• pp.356-369
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• 2015

Public sectors around the world utilize social media tools and technologies in their daily activities for a variety of purposes, including disseminating useful information, fostering mass collaboration, and enforcing laws and regulations. A number of social media-based government stage models have emerged to document this use. In this chapter, we conducted a qualitative meta-synthesis of four social media-based government models. These models include 1) the open government maturity model, 2) the social media utilization model, 3) the adoption process for social media, and 4) the social media-based engagement model. The concepts, metaphors, and themes contained in these developmental models are extracted through a series of in-depth semantic analyses of descriptions, resulting in a common frame of reference.

• Journal of Navigation and Port Research
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• v.36 no.9
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• pp.781-786
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• 2012

Based upon the analysis of the former paper, this paper suggest that present problems existing in China's relevant laws and regulations, the difficulties in constructing China's maritime performing party system, the strategy in constructing maritime performing party in China. The writer focused on the strategies of establishing maritime performing party in China, and analyzed the problems which needed to pay attention. Finally, in the writer's view, China does not need to take part in the Convention, and can establish the maritime performing system by amending China Maritime Code.

• Journal of Information Management
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• v.36 no.2
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• pp.99-124
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• 2005

In order to effectively establish the national S&T information system that consists of essential element in national competitiveness, it is necessary to make institutional devices for systematically and comprehensively collecting, managing and distributing S&T information resources at the national level. This paper aims to seek for alternatives to improve the legal deposit system, one of the institutional devices, on the basis of reviewing the existing laws and regulations.

• Journal of the Korean housing association
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• v.22 no.2
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• pp.83-90
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• 2011

This research analyzes the residents' satisfaction for the pedestrian space of multi-family housing based on quality index. For this purpose, nine apartment complexes which were built after 2000, are selected and examined by user characteristics of composition factors of pedestrian space. This research also compares residents' satisfaction by evaluation factors of walking environment. The resident survey reveals that the composit type of apartment gives the highest satisfaction to residents followed by a courtyard type, and a straight type the last. In particular, residents show high satisfaction to pedestrian-only space in the case of the composit type of apartment building. The most important factor of walking environment on residential satisfaction is the separation of car and pedestrian path of main entrance. Above all, suitability of construction laws and regulations should be reviewed for safer and more amenable walking environment.

• Journal of the Korean housing association
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• v.9 no.1
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• pp.21-32
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• 1998

This is study on the changes of the Apartment House Managerial Problems to grope for the way of more practical management about increasing the apartment house in Korea. The documentary research method was used for this study and the Han-Kook newspapers (1954-1991) was used as an analysis data. On the basis of it, we examined the changes, such as the number of whole articles by time series and the column of head title. We also classified it into several subjects and analyzed it. Finally, we attempted to divide an chronological section on the Changes of the Apartment House Managerial Problems. On the basis of this study, we expect that various documents, related laws and regulations will be analyzed in no distant future. These is going to make the Apartment House Managerial Problems gave more systemic and efficiency.