• Journal of Venture Innovation
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• v.3 no.1
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• pp.165-182
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• 2020

This research shows solutions for relieving the reversibility of the VAT system, and the solutions will be reviewed with current issues about supporting welfare. The Followings provide practical implementing solutions for each issue. Since the VAT is taxed for all goods and services as a general consumption tax, it is efficient tax policy for resource allocation comparing to income tax. On the other hand, because of the reversibility of the tax burden is also treated as a non-effective tax system for fair taxation. Even it is a non-effective tax system, the VAT system takes the most portion from the total national tax. In South Korea economic system, it is hard to raise the VAT rate because the economic effects are tremendous. For the long-term, the possibility of increasing the VAT rate is unavoidable, considering the economy, society, environment and energy, and aging. Therefore, a variety of substituted policies for the reversibility should be covered once there is a conference for the increase in the VAT rate. This research provides foundational solutions by acknowledging the reversibility of the tax burden in terms of the effective value-added tax rate. The followings are four solutions. First, it is required to adjust the duty-free system for relieving the reversibility and expand the tax-free system as well as individual consumption tax items. Second, The relief of reversibility should be worked by imposing higher the tax rate for high-income people' goods and services. Third, the adjustment of the duty-free system could be considered due to relieve the reversibility of the VAT. Last, it is considered to adjust of the simplified taxation system because the simplified taxation system is seriously against the tax-transfer principles.

• Journal of Life Science
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• v.30 no.2
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• pp.202-210
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• 2020

As the elderly population increases, it is becoming important to prevent and treat muscle loss caused by aging or disease. Steroidal androgen in the protein assimilation steroid (AAS) system is mainly used to induce muscle improvement, but it is well known that long-term or excessive doses of AAS result in various side effects, although they are prescribed for various muscle and weight loss treatments. Research is therefore underway to explore natural substances that promote muscle renewal with relatively few side effects. However, despite many studies on the improvement of skeletal muscle and the reduction of muscle disease using natural products, there is still a lack of significant clinical results and mechanism studies. The promotion of muscle regeneration through treatment with natural substances typically involves three mechanisms: positive control of the muscle modulating factor (MRF), activation of the protein synthesis mechanism, and inhibition of the protein breakdown mechanism. A study of plant extracts that are known to have muscle neoplasmic stimulation effects, such as black ginseng, plum, and nutmeg, as well as single substances derived from natural products, such as creatine, catechin, and several fatty acids, is therefore described. We also summarize the mechanisms that have been identified so far through which each of these extracts or single materials facilitates muscle regeneration and the signaling pathways that they mediate.

• The Korean Journal of Applied Statistics
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• v.29 no.1
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• pp.41-59
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• 2016

There have been continuous improvements in human life expectancy. Life expectancy is as a key factor in an aging population and can wreak severe damage on the financial integrity of pension providers. Hence, the projection of the accurate future mortality is a critical point to prevent possible losses to pension providers. However, improvements in future mortality would be overestimated by a typical mortality projection method using the Lee-Carter model since it underestimates the mortality index ${\kappa}_t$. This paper suggests a mortality projection based on the projection of the skewness of the mortality versus the typical mortality projection of the Lee-Carter model based on the projection of the mortality index, ${\kappa}_t$. The paper shows how to indirectly estimate future t trend with the skewness of the mortality and compares the results under each estimation method of the mortality index, ${\kappa}_t$. The analysis of the results shows that mortality projection based on the skewness presents less improved mortality at an elderly ages than the original projection.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.4
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• pp.106-121
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• 2016

While economic crises are happening internationally due to the global financial crisis and the long-term recession of the domestic economy, South Korea is also experiencing an aging society with the retirement of the baby-boomers and a low birth-rate. The rapid retirement of baby-boomers, which is one of the essential parts of the Korean economy, is ongoing. Consequently, the number of seniors showing interest in entrepreneurship, as a way to avoid the economic threat, is increasing. Therefore, this study examined the correlation between two factors and its success, which can be stated as the influence of decision making in entrepreneurship and the influence of promotion policies to entrepreneurship. A survey was taken from 393 people, who received academic and managerial assistance from the Senior-Founded Support Center of Small Business Market Corporation and Adults Incubators of Seoul-Business Agency. and 'Hypothesis 1-1' and 'Hypothesis 2-2' were selected, because a positive effect was derived at each verification process. As a result, under the decision making types of entrepreneurship, only a reasonable type showed a positive effect at both the financial outcome and non-financial outcome of success, and the intuitive type was affected positively by the non-financial outcome. In addition, under the entrepreneur supporting business, among financial support, managerial support and educational support only managerial support had a positive effect.

• Journal of the Korean Applied Science and Technology
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• v.31 no.1
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• pp.120-129
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• 2014

The structure and physiological function of human skin continuously weaken due to growing older. The reasons of aging from external conditions are long term exposure to sun, wind, heat, cigarette smoke, and etc. This also palmitoyl oligopeptide or ceramide oligopeptide are known asc ingredient stimulating collagens and have the effect of reproducing the upper level of skin. Acetyl hexapeptide is an ingredient that makes the skin and muscle suppler and reduces wrinkles. It is a major high function beauty ingredient that substitutes botox. After dividing 7%, 14%, and 20% Acetyl hexapeptide experimental groups as groups A, B, and C the control group and experiment groups' change of wrinkles, hair follicles, moisture content, and dead skin cells was analyzed. According to the results, Acetyl hexapeptide seems to affect wrinkles, hair follicles and moisture content contrasting to the control group. Experimental groups and control group showed similar change in dead skin cells. In contrast to the control group satisfaction of examines was affected in wrinkles, hair follicles and moisture but removing dead skin cells had similar result in experimental groups and control group.

• Korean Journal of Social Welfare
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• v.53
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• pp.105-128
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• 2003

This study examined the factors affecting family caregiver's preference for utilization of community care services among those who are caring for 65+ elderly parents, and aimed to show how social eldercare services would be settled in Korea. Help-seeking behavior model developed by Anderson and Newman(1973) was used to analyze the factors affecting their preference for utilizing the community care service among 283 family caregivers. Frequency, Chi-square, and Multinominal logistic analysis on SAS 6.12 was used. According to the results, about 90% of the family caregivers have preference for community and institute care services. In community care service, about a half comprise the preference with charge while the other without charge. However, about 90% of those for institute care service show their willingness to pay for the service. Also, a majority of caregivers like to rely on social eldercare service, rather than family as exclusively responsible, against long-term care for their elderly parents. Multinominal analysis demonstrates that use versus nonuse of community care services is primarily affected by predisposing factors(including age, carer-caree closeness, and familism) and need factors (including economic or psychological burden of eldercare, and additional role for family care). Enabling factors, such as family income level, economic support from other family members and siblings, and supportive care-helpers, are mainly associated with the preferences of free versus charge in service use. These findings provide some implications and suggestions for the development of social eldercare services in our aging society.

• Journal of the Korean Recycled Construction Resources Institute
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• v.5 no.1
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• pp.131-138
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• 2010

This research intends to analyze the basic characteristics of cements(hereinafter "CC") with affordable price and particle distribution effective as hydration heat face which are discharged at the outlet of smashing process of ordinary portland cement(hereinafter "OPC") manufacturing process such as fluidity, rigidity, temporary insulation temperature increase amount etc to review the potential of developing "CC" to 3 ingredients low heat cement that substitutes fly ash and blast furnace slag(hereinafter "BS"). As a result of experiment, fluidity tended to decrease with increase in CC substitution rate, and increase with increase in FA+BS substitution rate. Air amount tended to slightly decrease with increase in CC substitution rate, and decrease with increase in FA+BS substitution rate. Condensation characteristics were such that condensation time was delayed with increase in CC and FA+BS substitution rate. As for the temperature rising amount by temporary insulation, peak temperature decreased with increase in CC substitution rate and increase in FA+BS substitution rate in general, and thereafter, temperature tended to decrease slowly. Compressive strength decreased with increase in CC and FA+BS substitution rate, and as aging goes on, long term strength was equivalent to plain or higher. By and large, when FA+BS was substituted to CC, fluidity and air amount tended to decrease, but hydration heat face showed good reduction effects, suggesting possibility of development to 3 ingredients low heat cement.

• Journal of the Korean association of regional geographers
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• v.22 no.2
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• pp.383-396
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• 2016

The most direct influence on the development of Yoseba Kotobuki was the end of World War II. As city rebuilding projects began vibrantly overlapping, the vitalization in Kotobuki was adopted by the laborers coming in from various parts throughout of the country. Just as the period of economic revival from the special demand created by the Korean War got underway, the aftermath of the worldwide economic recession due to the oil crisis had a direct effect on even the labor market. Moreover, as the vitality of the labor market gradually fizzled out from the long-term economic recession caused by the burst of the economic bubble, the labor base that had once been the pillar of the Japanese economy began to age and could no longer perform this role. As these aging laborers came to receive public assistance, the doya managers began repairing the doya and Kotobuki began to change again. The historical times which affected the changes in Yoseba Kotobuki's locality are in the lives of its members--the laborers--and the times themselves, which operate on the micro level; however, in those times, the national and the global time of the nation-state interact and are linked in multiple layers.

• Journal of Life Science
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• v.22 no.3
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• pp.312-317
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• 2012

The time-dependent effects of highly intensive exercise on the hematological properties of leukocytes, as well as $CD4^+$ and $CD8^+$ level changes as T-lymphocyte activation subsets and the cell death of lymphocytes in rats were studied in this research. Twenty, 60, and 120 min of highly intensive exercise was performed daily for 8 weeks. Total leukocyte counts in the blood of rats exercising for 20 min were elevated; they then decreased to less than the level of the control group up to 120 min. The patterns of lymphocyte level changes were directly influenced by exercise duration and the extents of alteration were similar to the total leukocytes counts. The levels of $CD4^+$ and $CD8^+$ in the blood of the exercising rats were not statistically different even when the exercise was continued for 120 min; thus, the exercise did not affect T-lymphocyte activation. Early- and late-stage lymphocyte apoptosis was not affected by the length of exercise, except that late-phase apoptosis was slightly increased at 120 min, suggesting that aging processes for lymphocyte apoptosis might be stimulated at that time. As the exercise time became longer, stimulated necrosis of lymphocytes was observed, so damage in lymphocytes and a potential loss of immunity might be presumed. The current observation suggests that long-term, highly intensive exercise might result in a loss of immunity that could be due to the damage of lymphocytes in terms of both their numbers and inflammation-related functions. The results suggest that under highly intensive exercise conditions, more than 20 min of exercise should not be suggested for health care purposes.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.5
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• pp.394-405
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• 2019

The purpose of this study is to clarify the concept of the frail elderly and to obtain theoretical evidence. The research method was conducted using the basic principles for conceptual analysis of Walker and Avant(2005). As a Result of a review of the literature about how to utilize the concept of a frail elderly, frail elderly might be in the intermediate state of health and disease. They can be defined as physically vulnerable in the sarcopenia, inflammation, insulin resistance, and preceding advanced disease, lead to hospitalization, falls, disability, and death. The attributes were physiological, psychological, and socio-environmental and economic factors, so they had multidimensional factors. They were required the assist daily living of another person. Also, their attributes had decreased the amount of recovery time and degree, and exhaustion. The attributes of frail elderly consisted of these facts: dynamic process, multidimensional factors, dependency, vulnerability. The frail elderly was a dynamic process that involves the possibility of change to health and disease, and include physical, mental, cognitive, and social environmental factors. In addition, the frail elderly was difficulty in daily life, physical vulnerability and difficulty in adaption. In conclusion, frail elderly as defined by the results of this study will contribute to the foundation of health care systems, including community visiting nursing to understand the level of frail elderly and systemic management to do not go into long term care.