• Journal of the Korean Applied Science and Technology
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• v.36 no.3
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• pp.942-953
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• 2019

The objective of this study was to evaluate the effects of L-arginine supplementation on muscle damage and fatigue indices and athletic performance improvement of canoe athletes after conducting a high-intensity training program. To achieve the objective, this study applied a high-intensity training program to seven high school canoe athletes. The high-intensity training program is composed of aerobic exercise sessions (twice per week; Tuesday and Thursday), anaerobic exercise sessions (three times per week; Monday, Wednesday, and Friday), and flexibility exercise sessions (five times per week). During the 6 week high-intensity training program, drug ingestion (L-arginine or placebo) was conducted in the first two weeks, wash out (two weeks) followed it, and drug ingestion (L-arginine or placebo) was carried out again in the last two weeks. The crossover design was used for the experiment so all study subjects were assigned to either the L-arginine intake group (the treatment group) or the placebo group (the control group). Each subject ingested 3g per day. This study confirmed the significant effects of L-arginine supplementation on muscle damage indices, fatigue indices, and antioxidants using blood samples. Additionally, FMD was analyzed to evaluate vascular endothelial cell functions and canoe performance was examined using the canoe ergometer. The results of this study showed that L-arginine intake did not have direct effects on the levels of ammonia, IP, and CK. The level of LDH decreased significantly more in the ARG group than in the PLA group due to L-arginine supplementation. Moreover, L-arginine supplementation did not change total NO, d-ROMs, BAP, and FMD significantly. Lastly, the results of the 500m canoe ergometer, which was conducted to evaluate the canoe performance, revealed that L-arginine did not have direct effects on total time, stroke distance, and mean velocity. However, L-arginine supplementation significantly improved muscle damage indices, fatigue indices, antioxidants, FMD, and canoe performance. Therefore, it is believed that additional studies are needed for examining the potential effects of L-arginine supplementation athletic performance enhancement.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Journal of Korean Physical Therapy Science
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• v.9 no.3
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• pp.31-49
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• 2002

The purpose of this study was to investigate discomforts and sexual life and to identify the relation between the discomforts and sexual life with low back pain. The data were collected from March 2 through July 31, 2001. Four hundred forty-two questionnaires were returned (response rate=88.0%). Analysis of the data was done with SPSS PC+ and use descriptive statistics, $x^2$-test, t-test, ANOVA. regression. The statistics shows that over than 80% of the adults experienced lumbago at least one time in their life, and Back pain is known as one of the most common complaints made by the patients of all ages in the general hospital or local medical clinics throughout. However, in certain case it leads to a chronic condition which can cause a great deal of problems in management and in financial burden to individuals and society. The result of this study was summarized as follows: 1) It appeared that regarding the distribution of gender, male was the higher(63.6%) then that of female, the portion of forties was 28.5%. Sitting for long time was 23.1% in men and 21.7% in women. Unknown reason including sexual behaviour was 12.9% in men and 15.5% in women. Patients treated medicine and physical therapy were 36.4%. In level of educational background, the rate of high school was 31.0%, technical college was 28.5%. The highest proportion by occupation was 18.3% of office workers, occupation posture was 41.9% of sitting. 2) Men(26.0%) and most of women(34.8%) were not satisfied in the explanation satisfaction rate of sex life concerned disease. 23.8% in men and 23.6% in women considered flexibility of waist good. Man(33.3%) and most of woman(35.0%) considered that Health education is necessary. 32.7% in men and 27.3% in women did't mind educator is whoever. Preventing of lower back pain(LBP) and proper Health education of sex life are demanded in daily life. 3) 58.0% of man and 64.0% of woman mostly had a posture which is man over woman. 28.5% in men and 27.8% in women considered that proper information finding of LBP and sex life was very few and few. 37.7% in men and 42.7% in women have acquired information about sex life flung their friends. 4) The number of sex life was decreased from 2.96 0.98 to 2.61 1.63 and also the time of sex life was decreased from 3.65 1.89 to 226 1.64. The satisfaction rate of sex life changed from 3.60 0.86 to 2.77 1.10. In the number of sex life, The non correct group was 2.62 1.91 and the correct group was higher in 2.68 1.65. In the time of sex life, The non correct group was 2.02 1.47 and the correct group was higher in 229 1.65. The satisfaction rate of sex life was 2.76 0.86 in non correct group and 2.88 1.10 in correct group. So there was a difference. 5) In the satisfaction rate of sex life, Men who have a lower back pain were higher than women and no attack group was higher than attack group. As they had many sex life, the satisfaction rate was higher significantly in statistics. As the time of sex life was short, the satisfaction rate was lower significantly in statistics. As the age was low, the demand rate of Health education was high and as means of patient who had a lower back pain was high, the demand rate of Health education was high. As the patient who had a lower back pain had a long married life, the demand rate of Health education was high and as education level was high, the demand rate of Health education was high. It is necessary to provide patients with conservative treatment, educational teaching, and training to prevent further injuries in the future. In general, it is important to educate the public how to prevent back injuries and how to treat themselves in an onset period to prevent further injuries sliding into a chronic state. Sexuality is an integral part of normal and healthy relationships, but patients are unable to enjoy sex because they are riot able to get into a comfortable position due to back pain. Many conditions of the spine can make certain positions uncomfortable. Health educator should make the education program of the discomforts and the sexual pattern for low back pain in workplace and/or hospital. Further study Is needed on how to integrate the educational program on sexuality into the total rehabilitation program.

• Journal of Korean Public Health Nursing
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• v.6 no.1
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• pp.32-45
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• 1992

An important role of community health nurses in health centers is to solve community health problems found through data collection methodology which has been used to identify the health needs of the community, diagnose the health problems and to plan health programs suitable for the health problems. Also community health nurses must be prepared to know the community health needs and to participate in the planning process. Since 1956 when the health center law was established, community health nurses have really implemented only the services which the government has asked them to do. This has kept them busy enough. But these days as society is in rapid change, community health nurses should have the flexibility to deal with the social change and demands that are unique to their community each which has different health needs and demands. So community health nurses need to identify what community health problems exist in their particular communities. The purposes of this study were as follows. 1) To explore the suitability of the health programs which the government has asked the community health nurses to do for their own communities and if these programs are not suitable, to explore the reasons why. 2) To explore the degree to which the community health nurses have the ability to identify health problems in their own communities and activate the community diagnostic process. 3) To identify the degree that the community health nurses have the ability to implement plans related to community diagnosis. 4) To find out how much data related to community health problems, the community health nurses have and how they are utilizing it. 5) To measure the community health nurses self-confidence concerning diagnostic activities for community health. The study subjects were 454 Community Health Nurses working in Health Centers in Seoul, Korea. The period of data collection was 6 days(Nov. 9th 1991-Nov. 15th 1991). A questionnaire used for data collection was composed of three different items; general characteristics, community health diagnostic activities and self-confidence in performing diagnostic activities. The results of the study are as follows. First, over one third of the respondents replied that the government required activities for their communities are not appropriate. Of these activities the most frequent reply $(51.2\%)$ indicated that many of the activities in the community were inappropriate to the actual situation. Further, $25\%$ of the replies indicated that many activities were only administratively oriented and as such not appropriate. Second, $49.8\%$ of the respondents replied that they had done general assessments and had a general idea of the health problems of their community. Effective solutions to health problems could be found with an increase in health personnel and management ability according to $41.5\%$ of the respondents. Third, to the question as to whether they had ever independently implemented a plan towards solving community diagnosed problems, $52\%$ of nurses replied 'never', $40\%$ 'occasionally' but only $7.5\%$ replied that they did it frequently. Actually there was very little done even in the basic work of collecting the necessary data. Fourth, when asked how much of basic information they had collected that might be used in community diagnosis activity, of 26 items in 5 areas, there was hardly one for which complete data had been collected. Fifteen percent did have data on the geographical aspects of their area, housing distribution and types of housing, while $17.8\%$ knew the frequency with which the health center was used. Concerning community resources, even with a list of community resources, only $12.3\%$ had data on any of these resources, and this data was incomplete. Further, information about social work institutions, and facilities was also incomplete, only $14.2\%$ of the respondents had any data and even it was incomplete; that is, in general, the nurses did not have this information. Fifth, concerning the confidence of the community health nurse in their ability to carry out community diagnoses activities, $60\%$ replied that they were very or at least nominally confident, indicating that although they were not doing community diagnostic activities they felt they could do so, as they were carrying out home visits and program planning as part of their official duties. The following recommendations are made based on the results of this study. First; since the community health nurses have a high perception of the need for community diagnostic activities and. high confidence in their ability to carry out this activity and high percentage of respondents replied that with a little training they could do this even better it is recommended that community diagnostic activity training be included in the continuing education program for community health nurses. Second, in order for the Community Health Nurses to successfully solve the health problems of their respective community they reported to a need to increase the number of health personnel, improve the facilities and the system of managing their work. Considering this, it is recommended that ways be sought to remedy these deficits.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.5
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• pp.73-81
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• 2015

This research is designed to analyze the moderating effect of social capital between organizational slack and managerial practices for open innovation. After controlling the firm size, firm age, and environmental uncertainty, we test two hypotheses. First, we test the hypothesis that organizational slack has a positive effect on managerial practices for open innovation. Especially we focus on the managerial innovation and open innovation because recently managerial innovation and open innovation are more and more important. Second, we test the moderating role of social capital between organizational slack and managerial practices for open innovation. Because social capital is a kind of networking activity, we assume that social capital can contribute to managerial practices for open innovation through the networking activity. For this research, we administered the questionnaire surveys, and got the 250 effective data (companies) in Korea. Then we used the validity, reliability, correlation and multiple regression analysis by means of SPSS 18.0. As a result, we can find the two meaningful results. First, organizational slack, especially not absorbed slack but unabsorbed slack, has positive effect on managerial practices for open innovation. It is because absorbed slack such as excessive facilities, machines, or employees is not useful in managerial practices for open innovation. On the other hand, unabsorbed slack is useful in managerial practices for open innovation because unabsorbed slack such as excessive money or securities is very flexible and active. Taken together, the relationship between managerial practices for open innovation and unabsorbed slack is proven in terms of flexibility. Second, social capital has a moderating effect positively between organizational slack, especially not absorbed slack but unabsorbed slack, and managerial practices for open innovation. A prior study related to the relationship between managerial practices for open innovation and social capital doesn't exist yet, so this analysis result is very meaningful in academic respect. But this research has some limitations. First, this research is analyzed by limited region (Korea) and samples (250 companies), so more global regions and samples are recommended in the future. Second, we focus on managerial practices for open innovation in this paper, so the studies about technological practices for open innovation are recommended in the future.

• Journal of Arbitration Studies
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• v.28 no.2
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• pp.3-43
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• 2018

The emergence of a multi-door courthouse is related with a couple of reasons as follows: First, a multi-door courthouse was originally initiated by the United States government that increasingly became impatient with the pace and cost of protracted litigation clogging the courts. Second, dockets of courts are overcrowded with legal suits, making it difficult for judges to handle those legal suits in time and causing delays in responding to citizens' complaints. Third, litigation is not suitable for the disputant that has an ongoing relationship with the other party. In this case, even if winning is achieved in the short run, it may not be all that was hoped for in the long run. Fourth, international organizations such as the World Bank, UNDP, and Asia Development Bank urge to provide an increased access to women, residents, and the poor in local communities. The generic model of a multi-door courthouse consists of three stages: The first stage includes a center offering intake services, along with an array of dispute resolution services under one roof. At the second stage, the screening unit at the center would diagnose citizen disputes, then refer the disputants to the appropriate door for handling the case. At the third stage, the multi-door courthouse provides diverse kinds of dispute resolution programs such as mediation, arbitration, mediation-arbitration (med-arb), litigation, and early neutral evaluation. This study suggests the extended model of multi-door courthouse comprised of five layers: intake process, diagnosis and door-selection process, neutral-selection process, implementation process of dispute resolution, and process of training and education. One of the major characteristics of extended multi-door courthouse model is the detailed specification of individual department corresponding to each process within a multi-door courthouse. The intake department takes care of the intake process. The screening department plays the role of screening disputes, diagnosing the nature of disputes, and determining a suitable door to handle disputes. The human resources department manages experts through the construction and management of the data base of mediators, arbitrators, and judges. The administration bureau manages the implementation of each process of dispute resolution. The education and training department builds long-term planning to procure neutrals and experts dealing with various kinds of disputes within a multi-door courthouse. For this purpose, it is necessary to establish networks among courts, law schools, and associations of scholars in order to facilitate the supply of manpower in ADR neutrals, as well as judges in the long run. This study also provides six case studies of multi-door courthouses across continents in order to grasp the worldwide picture and wide spread phenomena of multi-door courthouse. For this purpose, the United States and Latin American countries including Argentina and Brazil, Middle Eastern countries, and Southeast Asian countries (such as Malaysia and Myanmar), Australia, and Nigeria were chosen. It was found that three kinds of patterns are discernible during the evolution of a multi-door courthouse model. First, the federal courts of the United States, land and environment court in Australia, and Lagos multi-door courthouse in Nigeria may maintain the prototype of a multi-door courthouse model. Second, the judicial systems in Latin American countries tend to show heterogenous patterns in terms of the adaptation of a multi-door courthouse model to their own environments. Some court systems of Latin American countries including those of Argentina and Brazil resemble the generic model of a multi-door courthouse, while other countries show their distinctive pattern of judicial system and ADR systems. Third, it was found that legal pluralism is prevalent in Middle Eastern countries and Southeast Asian countries. For example, Middle Eastern countries such as Saudi Arabia have developed various kinds of dispute resolution methods, such as sulh (mediation), tahkim (arbitration), and med-arb for many centuries, since they have been situated at the state of tribe or clan instead of nation. Accordingly, they have no unified code within the territory. In case of Southeast Asian countries such as Myanmar and Malaysia, they have preserved a strong tradition of customary laws such as Dhammthat in Burma, and Shriah and the Islamic law in Malaysia for a long time. On the other hand, they incorporated a common law system into a secular judicial system in Myanmar and Malaysia during the colonial period. Finally, this article proposes a couple of factors to strengthen or weaken a multi-door courthouse model. The first factor to strengthen a multi-door courthouse model is the maintenance of flexibility and core value of alternative dispute resolution. We also find that fund raising is important to build and maintain the multi-door courthouse model, reflecting the fact that there has been a competition surrounding the allocation of funds within the judicial system.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.5
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• pp.112-124
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• 2021

This study was conducted to examine and analyze local governments, park status, project characteristics, and the implementation in detail for private park special projects across the country as a means of responding to the sunsetting of urban parks. As a result of the analysis, first, the private park special project, was found to be mainly implemented in cities with a population of more than 100,000, so there was a limit to the application on military installations or in local small cities. Therefore, rather than applying the special system collectively, it was judged that institutional flexibility, considering the characteristics and size of local government, was needed. Second, the current special projects by the park creation donation collection method shows monotonous development centered on apartment houses, so it is necessary to diversify the development by introducing a park preservation method that purchases and donates park sites. Third, it was found that the area standard needs to be eased to less than 50,000m² to include parks with high utilization and good accessibility in urban areas of large cities, as the type and area of parks are limited. Fourth, most special projects are mountain parks, which are feared to damage the natural terrain and skyline, so separate ordinances should be established and applied, and development approaches should be made to allow nature and parks to coexist with the setting of detailed building guidelines for each type of facility. The guidelines should include, first, after the nationwide private park special projects are completed, standards for appropriate returns for similar projects should be established, institutional standards such as the recovery of excess profits should be established, and environmental reviews should be conducted. Second, it was found that local governments should institutionalize the composition of private consultations to promote the efficient management of projects through a cooperative system, and third, a roadmap for maintenance after the donation of special parks should be established.

• Journal of Internet Computing and Services
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• v.20 no.4
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• pp.63-72
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• 2019

As a sub-concept of corporate or organization governance, business governance and IT governance have become major research topics in academia. However, despite the importance of process as a construct for mediating the domain between business and information technology, research on process governance is relatively inadequate. Process Governance focuses on activities that link business strategy with IT system implementation and explains the creation of corporate core values. The researcher studied the basic conceptual governance models of political science, sociology, public administration, and classified governance styles into six categories. The researcher focused on the series of metamodels. For examples, the traditional Strategy Alignment Model(SAM) by Henderson and Venkatraman which is replaced by the neo-SAM model, organizational governance network model, sequential organization governance model, organization governance meta model, process governance CUBE model, COSO and process governance CUBE comparison model, and finally Process Governance Framework and etc. The Major difference between SAM and neo-SAM model is Process Governance domain inserted between Business Governance and IT Governance. Among several metamodels, Process Governance framework, the core conceptual model consists of four activity dimensions: strategic aligning, human empowering, competency enhancing, and autonomous organizing. The researcher designed five variables for each activity dimensions, totally twenty variables. Besides four activity dimensions, there are six driving forces for Process Governance cycle: De-normalizing power, micro-power, vitalizing power, self-organizing power, normalizing power and sense-making. With four activity dimensions and six driving powers, an organization can maintain the flexibility of process governance cycle to cope with internal and external environmental changes. This study aims to propose the Process Governance competency model and Process Governance variables. The situation of the industry is changing from the function-oriented organization management to the process-oriented perspective. Process Governance framework proposed by the researcher will be the contextual reference models for the further diffusion of the research on Process Governance domain and the operational definition for the development of Process Governance measurement tools in detail.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.3
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• pp.11-28
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• 2021

Due to its size and complex characteristics, it is not often to newly create a large park within an existing urban area. Also, there has been a lack of research on the planting design methodologies for a large park. This study aims to elucidate how ecological ideas can be applied to planting practice from a designer's perspective, and eventually suggest a planting design framework in the actual case, the Central Park in the City of Gwangju. This framework consists of spatial structure of planting area in order to connect and unite the separated green patches, to adapt to the changes of existing vegetation patterns, to maintain the visual continuity of landscape, and to organize the whole open space system. The framework can be provided for the spatial planning and planting design phase in which the landscape designer flexibly uses it with the design intentions as well as with an understanding of the physical, social, and aesthetic characteristics of the site. The significance of this approach is, first that it can maintain ecological and visual consistency of the both existing and introduced landscapes as a whole in spite of its intrinsic complexity and largeness, and second that it can help efficiently respond to the unexpected changes in the landscape. In the case study, comprehensive site analysis is conducted before developing the framework. In particular, wetlands and grasslands have been identified as potential wildlife habitat which critically determines the vegetation patterns of the green area. Accordingly, the lists of plant communities are presented along with the planting scheme for their shape, layout, and relations. The model of the plant community is developed responding to the structure of surrounding natural landscape. However, it is not designed to evolve to a specific plant community, but is rather a conceptual model of ecological potentials. Therefore, the application of the model has great flexibility by using other plant communities as an alternative as long as the characteristics of the communities are appropriate to the physical conditions. Even though this research provides valuable implications for landscape planning and design in the similar circumstances, there are several limitations to be overcome in the further research. First, there needs to be more sufficient field surveys on the wildlife habitats, which would help generate a more concrete planting model. Second, a landscape management plan should be included considering the condition of existing forest, in particular the afforested landscapes. Last, there is a lack of quantitative data for the models of some plant communities.

• Journal of Venture Innovation
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• v.4 no.2
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• pp.97-108
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• 2021

Labor contracts appear in form as an exchange relationship between labor products and wages, but since they transcend the level of simple barter, they can be economically identified as "trading" and can be identified as "rental." From a legal point of view, a legal device that legally supports and imposes binding force on commodity exchange relations is a contract. Such a labor contract led to a relationship in which wages were received and a certain amount of time was placed under the direction and supervision of the employer as a counter benefit to the receipt of wages. Since working hours are subordinate hours with one's labor under the disposition authority of the employer, long hours of work can be done for the health and safety of workers and furthermore, it can be an act that violates the value to enjoy as a human being. The reduction of working hours needs to be shortened in terms of productivity and enjoyment of workers' culture so that they can expand and reproduce, but users' corporate management labor and production activities should also be compatible compared to those pursued by capitalist countries. Working hours can be seen as individual time and time in society as a whole, and long hours of work at the individual level are reduced, which is undesirable at the individual level, but an increase in products due to an increase in production time at the social level can help social development. It is necessary to consider working hours in terms of finding the balance between these individual and social levels. If the regulation method of working hours was to regulate the total amount of working hours, flexibility and elasticity of working hours are a qualitative regulation method that allows companies to flexibly allocate and organize working hours within a certain range of up to 52 hours per week. Accordingly, it is necessary to shorten working hours, but expand and implement the flexible working hours system according to the situation of the company. To this end, it is necessary to flexibly operate the flexible working hours system, which is currently limited to six months, handle the selective working hours by agreement between employers and workers, and expand the target work of discretionary working hours according to the development of information and communication technology and new types based on the 4th industrial revolution.