• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.2
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• pp.135-155
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• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

• The Journal of the Korea Contents Association
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• v.13 no.3
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• pp.152-161
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• 2013

This study attempted to test the causal effect of structural characteristics of metropolitan neighborhoods on crime, based on the ecological model of crime explanation. To this end, a Negative Binomial Regression analysis was performed for Seoul's 424 Dong Districts. Results showed that the incidence of homicide increases as much as the scales of economic disadvantage, family disruption, and commercial land use go worse. It suggested that family integrity is one of the most strong and consistent factors that could deter crime in neighborhood's contexts. Economic disadvantage and commercial land use were also critical targets as crime-generating factors. Reasoning with the results of past studies implied that neighborhood-specific approaches need to be developed for effective crime prevention. Although a few limitations could raise a caveat against such interpretation of the results, the value of this research would not be simply denied as the first attempt to utilize all Dong districts of Seoul. It is expected that this study contributes to activating Dong level research and developing effective crime control policy.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.1
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• pp.413-417
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• 2014

Background: Prisoners represent a population group that is disadvantaged, socially deprived and underprivileged, needing particular attention with regard to provision of necessary oral health care, health promotion and motivation and tobacco cessation. Considering the situation in prisons, smoking and tobacco chewing are burning issues related to health deterioration and economic loss that seem to be overlooked by the public health sectors. Aim: To assess prisoners' perception of tobacco use and cessation in Chhatisgarh, India. Materials and Methods: A pre-tested, close ended questionnaire was administered in the form of extensive face to face interviews, to assess perceptions regarding tobacco use and cessation in the central jail of Durg District of Chhattisgarh state, India. Results: Prevalence of tobacco usage amongst the prisoners was found to be 61%. Some 27% reported smoking, 44% used tobacco in the chewable form and 29% indulged in consuming tobacco in both forms i.e. smoked as well as chewed. Results suggest several recommendations for policy relevance such as provision of a prison dentist, a tobacco cessation counseling program and targeted eradication of oral cancer by educating the prisoners. Conclusions: Health is a fundamental human "right of everyone to the enjoyment of the highest attainable standard of physical and mental well-being". This applies to prisoners just as it does to every other human being. The alarming findings in the study suggest the need for dental treatment facilities and tobacco cessation counseling in prisons.

• Journal of Digital Convergence
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• v.12 no.6
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• pp.645-653
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• 2014

Purpose of this study was to reveal the relationship between Cultural physical Education's Enjoyment Factor and Happiness, social physique anxiety via structural equation model. For the research object of this study 380 students, taking a cultural physical education class in Kyungki-Incheon district, have been selected. Statistics processing was carried out through PASW 18.0 and AMOS 18.0. The following results were obtained by analysis of frequency, confirmatory factor analysis, correlation analysis, structural equation model analysis to serve it's purpose. First, perceived enjoyment factor of cultural physical education student had positive(+) correlation with happiness. Sencond, perceived happiness of cultural physical education student had negative(-) correlation with social physique anxiety. Third, cultural physical education student's happiness has mediating effects as a buffer between class enjoyment factor and social physique anxiety.

• Korea Journal of Hospital Management
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• v.16 no.3
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• pp.1-18
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• 2011

In this study, population census(2005 & 2008) from Statistics Korea and the statistical data of the number of hospital beds by healthcare facilities classification from Ministry of Health and Welfare were used. For analyzing distribution of hospital beds, hospital beds were classified as acute care beds, long-term care beds and all hospital beds, which is including acute and long-term care beds. Regional areas, which are city(si), county(goon) for the study and district(gu) were reclassified as metropolitan city, city(si) and county(goon). Because there were 165 regional areas in 2005 and 2008, 84 and 81 areas were classified as metropolitan city and/or city and county, respectively. Gini index were calculated for hospital beds from each year, and Lorenz curves were drawn. The following summary presents the findings of this study. Compared to the year 2005 and 2008, the Gini index was 0.24472, and hospital bed numbers increased slightly by 0.80% than in 2005. In case of acute care beds, the Gini index was 0.23797(0.13%), and there was no big difference; however, the Gini index for long-term care beds was 0.41091, and there was a 30.25% decrease, which shows improvement to reduce disparities. It might result from an increase in long-term care beds up to 476.2%. For geographical equality of hospital beds, the Gini index and Lorenz curve, which can be compared the degree of inequality in the distribution of hospital beds reasonably and possibly show statistical data, should be used. Through this study, the distribution policy of hospital beds should be established.

• Asian Pacific Journal of Cancer Prevention
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• v.17 no.3
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• pp.1473-1478
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• 2016

Background: Cigarette smoking is as the leading cause of cancer mortality and other chronic diseases in males worldwide. The prevalence of cigarette smoking is different across and within countries by age, education level, occupation, and so on. This study aimed to determine the prevalence of cigarette smoking and its relationship with individuals' demographic factors and BMI in adolescent men living in Tehran, Iran. Materials and Methods: This study involved secondary analysis of the 'Urban Health Equity Assessment and Response Tool-2' survey conducted in Tehran, Iran, among men aged 20+, 2011-2012. Using a multistage sampling method, 45,990 men were included in the study. The cigarette smoking status, BMI and demographic factors measured through a self-administered questionnaire. Chi-square, t-test, and logistic regression model were used to examine the relationships between the independents variables and cigarette smoking behavior, using SPSS software version 21. Results: In the total of 45,990 men, the overall prevalence of cigarette smoking was 14.6% (CI 95%: 14.29-14.94). Age (OR=0.96; CI 95%:0.94-0.98), house ownership (OR=0.68; CI 95%: 0.64-0.72), job status (OR=0.60; CI 95%: 0.46-0.86), marital status (OR=0.42; CI 95%: 0.39-0.47) and educational levels (OR=0.50; CI95%: 0.45-0.54) were associated with the prevalence of cigarette smoking. However, associations with BMI, family size, residency years, and district were not statistically significant. Conclusions: Given the relatively high prevalence of cigarette smoking in the study population, policy interventions are required to address this major public health issue, with a focus on the population demographic influences.

• Journal of Korean Society of Rural Planning
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• v.17 no.1
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• pp.13-27
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• 2011

This study analyzed the budget investment plans for the unit-project items(UPI) of 176 project districts for the rural village comprehensive development projects (RVCDP). This study classified the master plan reports of 176 project districts into 88 unit project items in aspect of project management, in order to analyze characteristics of distribution of budget in each project item. Most of all unit project items have similar types of uniform distribution with plus skewness in frequency pattern analysis except the total budget of the project district. This study analyzed the characteristics of budget distribution per province, year, and geographical types of region. Furthermore this paper also analyzed ratio of budget in unit project items to find out distribution pattern of each budget between project items over time. The hierarchical system for UPI of RVCDP consisted of three steps, which are 4 items of the first step on Strength of Rural-urban Exchange & Regional Capability (RURC), Green-income Infrastructure & Facility (GIF), Culture- health-welfare Facility, and Eco-environment & Landscape facility (ELF), 13 items for the second one, and 52 items for the third project items. From the results of the budget investment analysis for 5 years from 2004 to 2008, the budget investment ratios of RURC and ELF have steady state for every year, while GIF in decreasing and ELF in increasing over time. The ratios of UPI on infrastructure were decreased, whereas those on culture, health, and welfare were increased. Portion of tow project items among 52 items, which are community centers for village residents and rural experimental study facility, has 30% of total budget investment. Futhermore, the budget ratios of seven project items showed 50% of total budget. Average value of project budgets for five years was optimized as a type of exponential function in the case of decent array for ranking order.

• Journal of Arbitration Studies
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• v.19 no.3
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• pp.161-178
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• 2009

This article focuses on the enforceability of arbitration agreements m the dispute of standby letter of credit, especially with the case analysis of the leading case from the U.S. Bankruptcy Court. In Nova Hut a.s. v. Kaiser Group International Inc. case, while the underlying contract contained an arbitration clause, a guarantee to assure contractor's performance did not contain an arbitration clause. Nova Hut drew on the standby for the Contractor's failure to deliver contractual obligations. Against the Kaiser's action under US Bankruptcy law, Nova Hut moved to stay the proceedings pending arbitration, to compel arbitration, and to dismiss the complaint. The US Bankruptcy Court for the District of Delaware denied Nova Hut's motions. On appeal, Kaiser argued that it was not subject to arbitration since it was not a party to the contract. It also argued that Nova Hut had waived its right to arbitration by filing a proof of claim in the bankruptcy proceeding and commencing legal actions in other countries. The appeals court noted that in order to avoid arbitration on those grounds prejudice must be shown. It indicated that because there was no long delay in requesting arbitration and no discovery conducted m the course of litigation, the Kaiser could not demonstrate actual prejudice on the part of Owner. In light of public policy favoring arbitration, the nature of the claims in the parties' agreements, Kaiser's conduct in embracing the agreements, and their expectation of benefit, the appeals court ruled that the doctrine of equitable estoppel applied in requiring the Parent to arbitrate.

• The Journal of Korean Medicine
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• v.18 no.2
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• pp.187-198
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• 1997

The degree of KAP study on Chinease traditional medicine and doctor was examined with some chinease living yenbian district(延邊) from July 1st to August 30th in 1996. The result of the study for predicting health and ill patterns runs as fellows. 1. It is understand to strength and variety about role of chinease traditional medicine doctors and the curable disease. 2. Although most patients go to chinease traditional medicine clinic for the purpose of medicine herbs in package, acupuncture and industry-made pharm, they think the medical fee a little high(70.6%). 3. The 66.7% of respondents recognize chinease traditional medicine doctors as a profession and others think them only abundant works ; therefore it is rather low to ink chinease traditional doctors a profession. 4. Most respondents think that chinease traditional medicine should improved in the inside ; such as scientific reinforcement of theory, lack of univerality, improvment and enlargement of insurance, unkindness, shortage of publicity, dropped equipment, system of medical specialist, lack of integration with westem medicine, exact diagnosis and confidence of remedy, and low efficacy, etc. 5. Chinease likes more experienced-traditional doctor than beginner(78.3%) 6. The policy of korean government against 100 herbal prescription right by western pharmacy has taken the negative recognition(74.6%), 7. The degree that acknowleges of chinease traditional medicine through thease basic contents is average 47.3 mark. To be brief, although the step of the recognition and attitude of oriental medicine is less or very affirmative aspect, actully considerable positive factors is in the last chosen step. In conclusion KAP study connected chinease traditional medicine and doctor has very much postive factors.

• Nutrition Research and Practice
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• v.10 no.6
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• pp.635-640
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• 2016

BACKGROUND/OBJECTIVES: This study was conducted to evaluate the feasibility of a sodium reduction program at local restaurants through nutrition education and examination of the health of restaurant owners and cooks.SUBJECTS/METHODS: The study was a single-arm pilot intervention using a pre-post design in one business district with densely populated restaurants in Seoul, South Korea. The intervention focused on improving nutrition behaviors and psychosocial factors through education, health examination, and counseling of restaurant personnel. Forty-eight restaurant owners and cooks completed the baseline survey and participated in the intervention. Forty participants completed the post-intervention survey. RESULTS: The overweight and obesity prevalences were 25.6% and 39.5%, respectively, and 74.4% of participants had elevated blood pressure. After health examination, counseling, and nutrition education, several nutrition behaviors related to sodium intake showed improvement. In addition, those who consumed less salt in their baseline diet (measured with urine dipsticks) were more likely to agree that providing healthy foods to their customers is necessary. This study demonstrated the potential to reduce the sodium contents of restaurant foods by improving restaurant owners' and cooks' psychological factors and their own health behaviors. CONCLUSIONS: This small pilot study demonstrated that working with restaurant owners and cooks to improve their own health and sodium intake may have an effect on participation in restaurant-based sodium reduction initiatives. Future intervention studies with a larger sample size and comparison group can focus on improving the health and perceptions of restaurant personnel in order to increase the feasibility and efficacy of restaurant-based sodium reduction programs and policies.