• 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.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.7 no.1
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• pp.743-752
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• 2017

This paper analysis the creative convergent person and the analysis of educational purpose system based competence in the 2015 revised curriculum. For this end, first, It discuss the educational purposes of the elementary and secondary school. The educational purposes are specified in the law, the general guideline and subject matters of the national curriculum. Second, It find out the relationship between creative convergence person and educational purposes. The core competencies that emerged from 2015 revised curriculum are an important role for the realization of creative convergence person. Finally, each purpose for the promotion of creative convergence person review how adequately defined. The review divided the three; the stipulation of legislation, general guideline of the national curriculum, subject matters of the national curriculum. As a result, the purpose of the direct role for the realization of creative convergence person is core competence and special competency of a subject matters. These competencies are reflected in achievement standards of the contents system in subject matters of 2015 revised curriculum. The core competence is a kind of educational purposes in terms of learners.

• Journal of Venture Innovation
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• v.6 no.3
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• pp.241-263
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• 2023

Recently, the aging of SME managers has emerged as a major issue in business succession. The smooth succession of small and medium-sized enterprises (SMEs), which are the industrial base of Korea, is becoming an important issue for enhancing the vitality of the national economy, such as job creation, beyond mere discussion of inheritance. At this point, this study conducted an empirical analysis on the factors affecting corporate succession intention. As independent variables, corporate Capability consisting of employee competency, marketing competency, and digital competency, human factors such as managers, successors, and third-party stakeholders, and institutional factors such as legislation, taxation, and trust were set. In addition, the effect of adjusting the sales scale was verified. To this end, a survey was conducted targeting representatives who are currently running small and medium-sized enterprises (SMEs). The total number of valid questionnaires was 315. Based on this, an empirical analysis was conducted using the hierarchical regression method. The results of the empirical analysis are as follows. First, marketing competency and digital competency, managerial competency and successor competency, taxation and trust had a significant positive (+) effect on corporate succession intention. However, a significant influence relationship between the third stakeholder, employee competency, and corporate succession intention was not tested. Among the factors that have a significant impact, the size of the influence was in the order of taxation, successor competency, executive competency, trust, marketing competency, and digital competency. Second, the size of sales was found to moderate the relationship between the variables that had a significant effect on corporate succession intention, that is, management competency, successor competency, marketing competency, digital competency, taxation and trust, and corporate succession intention. Based on these research results, academic, practical, and institutional implications for smooth business succession are presented.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.3
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• pp.181-190
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• 2012

After industrialization, the labor force participation rates of women, especially married women is drastically increasing. So, this study was designed to analyze the determinants of married women's employment status considered. For this, the determinants of married women's employment status were divided into individual-related, children-related, household-related and job-related variables to establish the research models. Based on this, the following results were drawn from a multinominal logistic regression analysis of the determinants of married women's employment status. First, an analysis of individual-related variable showed that married women had the employment status of labor wages with residence in the center of the city and high academic background. Second, an analysis of children-related variable showed that they had the employment status of labor wages with many their children and no their children under the age of six. Third, an analysis of household-related variable showed that they had the self-employment status of labor wages with nuclear family and few income earners of family members. Finally, an analysis of job-related variable showed that they had the employment status of labor wages when they got a job before they got married, their husband didn't get a job, and their husband worked in a professional field. As for findings stated above, as there was a difference in the determinants of married women's employment status, the ways for improvement in the married women's employment status would be suggested as follows. First, married women with young children have the low employment status, basically, requiring problem-solving ways for this because the housekeeping and child-rearing burden caused by marriage and childbirth are factors that continue to obstruct a job. For this, the flexible working hours system, which housekeeping and child-rearing can harmonize with economic activities like developed countries, needs to be activated. But the activation of such flexible working system will produce actual results under institutional protection, such as a related-protection law. Second, the Leave of Child Care System is debated as one of the most representatively systems that housekeeping can harmonize with economic activities. Now, although the System is legislated, the use is very poor.

• Journal of Preventive Medicine and Public Health
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• v.29 no.3 s.54
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• pp.451-469
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• 1996

To identify the drug abuse status and its determinant factors in high school boys in Taegu, the study was performed from April to May, 1995. Study population were selected by cluster sampling method and total 5,665 students replied to the self-administered questionnaire survey (2,207 in academic high school, 3,458 in business high school). The major findings were as follows; The proportion of drinking, smoking experience was 55.0%, 45.8%, respectively, and the proportion of current drinker, current smoker was 27.2%, 27.5%. The drinking, smoking experience rate of second grade students was higher than first grade and it was higher in business high school boys. The proportion of a stimulant, a hallucinogen, hemp leaf cigarets experience was 3.2%, 1.6%, 0.1%, respectively. Drug abuse had significant association with home environment(lower economic status, frequent move, death of father or mother, apart from family), parents environment(parents' indifference, parents' drinking and smoking, etc.), school life(lower school grades, intimate friend's drug abuse, etc.), generous attitude to drug abuse, higher level of stress. Students who replied that the law prohibited immature person(students) from drinking and smoking showed lower drug abuse rate. In multiple logistic regression analysis, second grade students, business high school students, parents' indifference, lower school grades, intimate friend's drug abuse, no recognition of the fact that the law prohibits high school students from drinking and smoking, generous attitude to drug abuse, higher level of stress were significantly related with alcohol abuse and smoking. Other drugs abuse were related with above factors. On consideration of above findings, to prevent students from drug abuse, we have to try together in house, school, and society.

• Korean Security Journal
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• no.52
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• pp.73-91
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• 2017

This study is based on the political and economic standpoint of each country, Use advanced equipment to prevent new terrorism from causing widespread damage, In order to establish a countermeasures against terrorism in accordance with the reality of Korea, which is effective in responding to terrorist attacks, Korea conducted a SWOT analysis of the terrorist environment and terrorist environment through specialists. First, internal strengths of Korea 's terrorist environment include stable security situation, weakness of religious and ethnic conflicts, strong regulation and control of firearms, and counter terrorism capabilities and know - how accumulated during major international events. Second, the internal weaknesses of the terrorist environment in Korea include the insecurity of the people, the instability caused by the military confrontation with North Korea, the absence of anti-terrorism law system, the difficulty of terrorism control and management by the development of the Internet and IT technology. Third, the external opportunities for Korea 's terrorist environment are as follows: ease of supplementation and learning through cases of foreign terrorism failure, ease of increase of terrorist budget and support with higher terrorism issues, strengthening of counterterrorism through military cooperation with allied nationsRespectively. Fourth, the external threats to the terrorist environment in Korea are the increase of social dissatisfaction due to the continuous influx of defectors and foreign workers, the goal of terrorism from international terrorist organizations through alliance with the United States,Increased frequency of incidents, and increased IS coverage of terrorism around the world. In addition, the SWOT in - depth interviews on the terrorist environment of the expert group were conducted to diagnose and analyze the problems, terrorism awareness and legal system in the Korean terror environment. The results of the study are summarized as follows.First, the basic law on terrorism should be enacted.Second, the establishment of an integrated anti-terrorism organization.Third, securing and nurturing specialized personnel in response to terrorism.

• Journal of Legislation Research
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• no.41
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• pp.401-434
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• 2011

The discussion on the adoption of the horizontal regulatory framework is underway to overcome the problems regarding the vertical regulatory framework resulting from a convergence of broadcasting and telecommunications services. Recently, however, the horizontal regulatory framework shows its limitation to regulate the ecosystem established mainly by Google and Apple. The existing horizontal regulatory framework does not fully reflect the characteristics of the two-sided market and the change in the competition structure in the broadcasting and telecommunications sector. What is important to note is that if the existing horizontal regulatory framework is simply applied to the ecosystem, a regulatory imbalance can be caused among ecosystems. The existing horizontal regulatory framework, which is subject to a value chain structure, categorizes business entities into either contents layer or transmission layer and applies the same regulation to all business entities in the same category. However, in the ecosystem, a keystone-player can be categorized into different layers depending on its strategy. Therefore, if the existing horizontal regulatory framework is applied as it is, the regulatory imbalance between keystone-players located in less regulated areas and keystone-players located in more regulated areas occurs resulting in a distortion of competition. There are two possible ways to establish a new regulatory framework to prevent the distortion of competition likely to be caused by the adoption of a horizontal regulatory system. First, a new ecosystem regulatory framework different from the existing one can be established. Second, the horizontal regulatory framework can be modified to reflect the ecosystem elements. The first approach is hard to adopt given the current situation as the approach requires the analysis of all broadcasting and telecommunications ecosystems including mobile and wired services; currently research and study on the competition conditions in the ecosystems is not enough. Therefore, this paper supports the second approach proposing a modified horizontal regulatory framework through the improvement of institutions and remedies suitable for accommodating the ecosystem elements. This paper intends to propose a way to regulate broadcasting and telecommunications ecosystems taking into consideration the ecosystem elements on top of the Telecommunications Business Act, Broadcasting Act, IPTV Act, the competition condition evaluation system of the Basic Act on Broadcasting and Telecommunications Development, and regulation on common carriers under the Telecommunications Business Act.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.3-33
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• 1991

Since the early 1980's, the Korean government has gradually been widening the Korean market to foreign consumer goods. This, combined with the increased purchasing power of the Korean consumers resulting from the continued economic growth of the country, has sparked a spectacular influx of foreign consumer goods into Korea, ranging from BMW's to chopsticks. Import of foreign consumer goods amounted to more than 6 billion dollars in 1989 and is continuing to grow at a rapid rate. The increased import of foreign consumer goods doubtlessly improved the overall welfare of the Korean consumers by providing them with a wider range of options to choose from, by lowering the prices of some of the consumer goods domestically produced, and also by forcing the producers of some Korean goods to face competition with better foreign goods, thus giving them an incentive to raise the quality of their products. However, it is agreed by most economists that this increase in general welfare has been much smaller than what they had expected at the outset. Consumer prices of most imported consumer goods are easily double the import price, and in some cases, more than treble the import prices. Further, there has not been a noticeable drop in the prices of domestically produced consumer goods. Much of the blame has been attributed to the distribution sector of Korea. The objective of this paper is to analyze the imported consumer goods distribution sector of Korea, focusing on the possible sources of the poor performance of that sector, and to make policy suggestions that could potentially increase the welfare. This paper differs from all the previous research by others on this subject in that it analyzes the imported consumer goods distribution sector of Korea as a vertical structure. The distribution sector of an imported consumer good is a vertical structure since it consists of an international market, an import stage, and domestic wholesale and retail markets, in that order vertically. Our study naturally includes the analysis of the vertical restraints as well as the analysis of the industrial organization of each horizontal stage in the vertical structure. Each horizontal component of the imported consumer goods distribution sector is basically a monopolistically competitive market differentiated by characteristics of goods and by the locations and the services of firms. Further, restrictive dealership and resale price maintenance are found to be widely in use. Our main findings are the follwing; First, most consumer goods are imported monopolistically or oligopolistically through restrictive dealership contracts between foreign producers and domestic importers. Such restrictive dealership gives importers market power in the domestic market and explains many of the large discrepancies betwen the consumer prices and the import prices of many goods. Korean anti - trust law does not cover the issues arising from the market power of an importer resulting from a restrictive dealership contract. Second, some major producers of Korean goods are also importers of foreign goods that are substitutes of their products. The import of substitutes by major domestic producers is anti - competitive because it tends to raise the prices of both domestic goods and foreign goods, and also because it reduces the incentive of the domestic producers to raise the quality of their products. Third, wholesalers and retailers widely use resale price maintenance as a price fixing mechanism, and while this is against the anti- trust law, it seldom gets noticed. Fourth, the high level of rents of real estate for commercial use works as an entry barrier to the distribution sector and results in reduced competition by the firms in that sector. Finally, there are information problems. Consumers have inferior information to firms about the quality of a foreign consumer good that they have not tried before. Such information asymmetry often enables firms to raise prices. In addition, information asymmetry between importers frequently delays the import of cheaper substitutes. In order to alleviate the problems indentified above, we suggest the following policy changes. The government should strengthen the anti - trust law and its enforcement to regulate restrictive import contracts, import of competing goods by major domestic producers, and RPM by wholesalers and retailers that is aimed at price fixing. In addition, the government should loosen its tight real estate policy to encourage investment in the distribution sector. Finally, we suggest that the import price revelation policy that has been in use for some items since 1990 be expanded to most imported consumer goods that are introduced for the first time to give consumer better information and be used only for the period of time needed to inform sufficient number of consumers.

• The Journal of the Korea Contents Association
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• v.20 no.10
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• pp.308-325
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• 2020

This study examines factual facilites safety of long-term care facilities for eldery, for improvement of Korean policy. So, This study reviewed policies of facilites safety of long-term care facilities on main OECD countries. We analyzed factual survey of facilites safety of long-term care facilities in Seoul metropolitan area. The results of the study were as follows: First, There were differences of law and rule of facilites safety of long-term care facilities in comparison with those of social welfare facilities, child day-care center, hospital. Second, it was the result of location condition analysis. Long-term care facilities in the Seoul metropolitan area were located on more than six floors of buildings. The location conditions of private facilities are weak compared to those of corporations and local governments. Third, there were the result of internal structure of facilities. Overall, the placement status was insufficient. For instance, there are smokeproof masks/fireproof blankets, smoke windows(fire safety windows), smoke smothering. In addition, there were places where legal essential installation structures were insufficient. Private facilities were generally insufficient in facility structures compared to those of local governments and welfare corporations. Fourth, there were the result of safety management. It was confirmed that private facilities were insufficient compared to local government facilities. For instance, there are safety management analysis, response manuals, fire preparedness training, etc. Finally, implications and future directions policies of facilites safety of long-term care facilities were discussed based on the finding of the study.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.7
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• pp.375-383
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• 2018

This study was carried out to grasp the economic effects of the social welfare foundation by establishing and operating it. For this purpose, the effects of the social welfare law of Daegu Metropolitan City on the regional economy were analyzed using the input-output analysis model. As a result, the effects of GDP was 43,445 billion won, the total value-added effect was 1,940 billion won, and the total employment inducement effect was 37,411. Based on these results, the future direction of the social welfare corporation is suggested as follows. First, it is necessary to shift the perception of consumer-oriented welfare toward welfare that contributes to the activation of the local economy. Second, efforts should be made to continuously expand employment linked to social welfare services, to create an environment where jobs can be created from a long-term perspective, and to establish a separate support system. Third, the value-added created by the social welfare foundation should be newly recognized and sought to be expanded in various fields. Fourth, efforts should be made to secure the legitimacy of social service provision and ensure accountability by appropriately promoting the economic ripple effects of social welfare foundation to the local community.