• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Korea Trade Review
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• v.48 no.2
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• pp.153-174
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• 2023

Electronic bill of lading, Letter of Guarantee, Surrender B/L, Seaway Bill, etc. have been proposed as alternative tools to overcome the crisis of bill of lading, but the most useful of these is by far the Surrender B/L. However, since the Surrender B/L has various problems due to the absence of a legal basis, studies so far have been conducted focusing on these legal limitations or problems in use of the Surrender B/L. This study tried to empirically identify the factors that affect the spread of Surrender B/L by expanding this point of research view. A hierarchical regression analysis was conducted by acquiring 190 valid samples centered on member companies of the Korea International Freight Forwarders Association. In addition, the R program was used to diagnose the research data and analyze the degree of spread by region. As a result of the empirical analysis, it was found that the utilization of Surrender B/L increased due to the convenience and cost reduction effect of Surrender B/L and the apprenticeship training of forwarding companies. In addition, as a result of regional analysis, the spread of Surrender B/L was notable not only in neighboring regions but also even in areas far from Korea.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.8 no.8
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• pp.1760-1768
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• 2004

A P2P is a method that can share and exchange on digital resources through a direct connection on personnel without a central server. In this paper, we apply a P2P technology to a traditional electronic commerce method so that a seller and a customer can perform a commercial transaction through a direct communication. As such a result, we propose a new e-Commerce model on P2P environment to assure fairness in commercial transactions. To achieve our goal, we put an escrow server which is responsible for guarantee fair contents delivery and payment for the contents between a seller and a customer. When a customer buys content, he first obtains reputation values implicating reliability for the content and refers to these values to determine purchase. The proposed scheme, we can improve the reliability for the purchasing content and provide the fairness to both a seller and a customer simultaneously.

• The Journal of the Korea Contents Association
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• v.14 no.11
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• pp.732-742
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• 2014

The provision of welfare services to the disabled in Korea are still insufficient to meet the demand and the delivery system of the service is organized largely from the viewpoint of the suppliers. In order to guarantee the user right to choice, the shift of the policy paradigm supporting autonomy, self-directedness and the right to control of the users appears to be important. The present study explores the theoretical discussion in the field of the welfare of the disabled about user involvement. Then it investigates the German case of 'personal budgets' aimed to strengthen the user involvement and draws some policy implications for Korea. The study confirms that the introduction of 'personal budgets' aimed to realization of the self-determination of the disabled has contributed for the reinforcement of user involvement in welfare policies for the disabled. This new policy program 'personal budgets' based on the idea of the realization of the right to self-determination appears to transform the general nature of the welfare system for the disabled in Germany by transforming the payment methods.

• The Journal of the Korea Contents Association
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• v.13 no.10
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• pp.556-564
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• 2013

The main purpose of this research is considering further marketing strategy to resolve unsold housing matters in private sectors through an analysis of preference factors for those housing customers. This study used one of the most widely-used research methods in marketing to figure out the preference factors for those customers and then it was categorized which factors are more or less important by conjoint analysis. According to the result, the home buyers for the unsold apartments were more paying attention some social and financial benefits for instance, a decline of housing price and a guarantee of housing securities rather than geographical conditions and residential environment before they make the decision to purchase a home. Secondly, they concerned some factors such as the most importance in location and geographical condition which were easy access to the transportation. Furthermore, a standard of eco-friendly apartment buildings was essential matter in residential environment. The third, those properties were on the stocks of unsold homes so they more tended to buy their houses with lower price than the terms and conditions of housing payment. Finally, it was explored that the most efficient way to promoting them through housing exhibitions or presentations as the PR strategy.

• Korean Journal of Social Welfare
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• v.48
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• pp.7-41
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• 2002

This paper analyses the proposals contained in the British Government Green Paper, A New Contract for Welfare: Partnership in Pensions for low paid workers and the potential of the new rules to guarantee a decent income in old age. The UK pension system is a partnership between the State(providing the basic state pension and the SERPS), employers(providing occupational pension scheme) and private pension providers(providing personal pensions). Although the system needs to change, this partnership remains the right foundation. However, the pension Green Paper proposes substantial changes to second tier pension provision in the UK. In particular, the Government plans to replace the SERPS with a new State Second Pension. According to the Green Paper, this will result in "dramatically better pension provision for those earning less than ${\pounds}9,000$ a year" and through increased payments to private pension schemes, will also provide "extra help to those on middle incomes(${\pounds}9,000-{\pounds}18,500$ a year). Therefore, it discusses the general principles inherent in the design of the British pension system and analyses the balance of these principles is represented in the Green Paper. The paper then examines how the Government's proposals protect individuals from a means-tested old age. This paper finds that the Green paper's proposals add up to reinventing a new two-stage basic pension. However, two key features of a such a basic pension package are missing- an 'adequate' level of payment and comprehensive entitlement. Because of these missing principles we argue that the Green Paper's proposals incorporate for the low paid. The income from the basic pension and the secondary pension which is so near the means-tested minimum that little is gained in retirement from a lifetime of work and contribution. Indeed, the shift away from collective provision and the emphasis on individual responsibility will reinforce this inequality, so that many poor will continue to experience poverty in later life.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.13
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• pp.657-677
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• 2000

Since January 1, 1999, traders, bankers and their counsels worldwide have available for their use the first set of rules exclusively dealing with standby letters of credit:the International Standby Practices(ISP98). Numerous standbys have alreadby been issued in the United States and worldwide subject to the new ISP. The international banking community is anticipating an increasing demand from their customers to issue ISP-governed undertakings. Before the adoption of ISP, traders and bankers had only the choice of issuing their standby subject to the International Chamber of Commerce's(ICC) Uniform Customs and Practices for Documentary Credits(UCP) and, to a much lesser extent, to the ICC's Uniform Rules for Demand Guarantees(URDG). However, practice showed that UCP rules are not easily adapted to regulate transnational standbys. Indeed, UCP was conceived to govern documentary credits, which are intended to serve as a means of payment. By contrast, standbys are means of guaranty. The core of UCP cannot therefore be appropriate for standby practices and, as a consequence, a number of UCP's provisions have to be excluded in the standby's text. UCP's shortcomings indicated above fulfil the requirements of a key factor for the success of uniform rules. Indeed, to achieve success in the sense of meeting the market's acceptance, any such rules should fill a widely recognized need expressed by merchant community to which such rules are addressed. The ISP cleary has such a vocation. Nonetheless, the already largely encumbered regulatory environment of guarantee devices can hardly go unnoticed. The question therefore arises as to the proper place of ISP in such a context.

• Journal of Industrial Convergence
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• v.16 no.1
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• pp.15-20
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• 2018

Along with the increase of internet shopping, crimes that exploited personal information on the invoice of goods are becoming more and more advanced and becoming more and more classified from the interception of goods through voice phishing attack, injury, sexual offense. Therefore, in order to guarantee the anonymity of the customer's delivery information, there is a need for a delivery tracking prevention system which keeps the route information of the product's destination secret among delivery companies. For this purpose, We suggest that delivery tracing protect model based smart contract for guaranteed anonymity to protect the anonymity by encrypting delivery information and by separation of payment and personal information using the anonymity technique of block chain-based cryptography. Our proposed model contributes to expansion of internet shopping based on block chaining by providing information about product sales to company and guaranteeing anonymity of customer's delivery information to customer.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.11 no.1
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• pp.73-85
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• 2001

Electronic check schemes are more efficient than electronic coin scheme with respect to computational costs and the amount of information exchanged. In spite of these, difficulties in making a refund reusable and in representing the face value of a check have discouraged its development. In this paper, a new online electronic check system is presented, which solves the above problems. This system uses the partially blind signature to provide user anonymity and to represent the face value of a check. The partially blind signature enables us to make the format of refunds and initially withdrawn checks identical. Thus, it allows refunds to be reused to buy goods without any limitatiosn. Both initially withdrawn checks and refunds in our system guarantee untraceability as well as unlinkability. We also use a one-time secret key as the serial number of a check to increase the efficiency of payments. The presented check system also provides multiple offline shopping sessions to minimize the number of online messages handled by a bank. During the multiple offline shopping session, we use a one-way accumulator to provide non-repudiation service. We also analyze our new systems our new system\`s security, efficiency, and atomicity.

• Journal of the Korean Society for Library and Information Science
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• v.56 no.3
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• pp.93-117
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• 2022

This study attempted to analyze the contents of the public library steering committee-related ordinances, derive problems and implications, and based on this, suggest the contents and supplementations necessary for the construction of the library steering committee ordinance. To this end, first, we looked at the theoretical background such as the significance and role of the public library steering committee, and the nature of the ordinance. Second, it was analyzed by dividing it into five areas: the status of enactment of ordinances related to library steering committee, whether provisions related to library steering committee are included, composition content, composition method, function, conference and regulation enactment, and allowance payment. Based on this analysis, it was mentioned that it is necessary to establish a department in charge of ordinances, a library steering committee, guarantee the participation of library directors and library experts, hold regular meetings, disclose minutes, and reflect the results of committee deliberation. In addition, when enacting a standard ordinance items containing the name, nature and role, composition, meeting, sub-organization, rule of the library steering committee.