• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.183-189
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• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2022.04a
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• pp.133-134
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• 2022

This study proposed vision artificial intelligence-based automated supervision technology for external insulation and finishing system, and basic research was conducted for it. The automated supervision technology proposed in this study consists of the object detection model (YOLOv5) and the part that derives necessary information based on the object detection result and then determines whether the external insulation-related adhesion regulations are complied with. As a result of a test, the judgement accuracy of the proposed model showed about 70%. The results of this study are expected to contribute to securing the external insulation quality and further contributing to the realization of energy-saving eco-friendly buildings. As further research, it is necessary to develop a technology that can improve the accuracy of the object detection model by supplementing the number of data for model training and determine additional related regulations such as the adhesive area ratio.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.1
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• pp.123-139
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• 2020

In 1987, Computer Security Act was enacted, requiring computer security awareness and practical training for federal workforce. This is the beginning of US development of federal cybersecurity workforce. It has been strengthening the development of federal cybersecurity workforce policy by establishing OPM regulations and OMB circulation in cases where it is difficult to define by law. Through GISRA 2000 and FISMA 2002, which has been improved, it played a central role for development of federal cybersecurity workforce for more than 10 years. Since then, FISMA 2014 has been enacted as a necessity for supplementing technology and policy. In 2014, the importance of cyber security personnel in US federal agencies has been increased even more, by enacting a single law on cybersecurity workforce twice. We will review the current state of Korea's development of cybersecurity workforce by reviewing and analyzing the development and federal cybersecurity workforce in the United States.

• Journal of The Korean Society of Agricultural Engineers
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• v.63 no.4
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• pp.97-104
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• 2021

Despite the practical limitations of calculating the amount of inflow and supply related to the operation of agricultural reservoirs, the role of agricultural reservoirs is gradually being emphasized. In particular, as interest in disaster safety has increased, the demand for preliminary measures to prepare for disasters has been rising, for instance, pre-discharging agricultural reservoirs for flood control. The aim of this study is to analyze the plans for the flood season reservoir operation considering pre-discharge period and water level limit. Accordingly, we optimized the simulation of daily storage using the ratio correction factor (RCFs) and analyzed the amount of inflow and supply using K-HAS. In addition we developed the drought determination coefficient (k) as a indicator of water availability and applied it for supplementing the risk level criteria in the Drought Crisis Response Manual. The results showed that it would be difficult to set the water level limit during the flood period in the situation of little water supply for flood control in agricultural reservoirs. Therefore, it is necessary to operate the reservoir management regulations after measures such as securing additional storage water are established in the future.

• Korean Institute of Interior Design Journal
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• v.13 no.5
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• pp.32-38
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• 2004

The value of the Tosi-Hanok have recently been appreciated and accordingly the resultant studies have actively been conducted. This is an attempt to probe our architectural type haying identity through our traditional architecture in Korean society that pursues only something new. But owing to the infusion of foreign cultures and modernization, the archetype of Korean-style house has either been damaged or indiscriminately transformed without the establishment of its proper norms. The understanding of the value of traditional cultures has gradually increased, and accordingly effort to preserve Korean-style houses through legal regulations or systems have continually been made in terms of appearance or cityscape. For this reason, it is thought that it Is insufficient to present the direction or alternative to preservation in relation to the change or use of the interior space with the pattern of requirement for other programs other than dwelling. Therefore, this study attempted to find out the original meaning of Korean-style house by highlighting the advantages of Tosi-Hanok and supplementing its disadvantage while accommodating the diverse requirement for programs as contemporary residential space. And it was intended to propose the model for Tosi-Hanok that accommodates social changes in content while maintaining its meaning by analyzing the Tosi-Hanok with a focus on interior space and preserving historical continuity on its basis.

• KIEAE Journal
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• v.4 no.2
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• pp.41-47
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• 2004

This study is to improve plan for the law and regulation systems on the perpendicular greening with containers to improve urban environment. The supports backed by laws and regulations are imperative for the activation of building greening. Although some local administrations in Korea try to lead perpendicular greening on building by means of Green Building certification system and so on, greening policies and managements are not pushed forward with consistency. Therefore building greening should be admitted to be a substitute green tract of land. The positive construction and management of greenzone should be accomplished as well. Devices, so to speak, which put greening under an obligation or authorize it as legal landscape area should be made rather than recommendations to make greenzone through current incentive systems. Positive perpendicular greening on building can be achieved by supplementing the law and regulation and incentive system about simplified planter. If planting and managing of simplified planter are continually entrusted to residents, even vertical landscapes will be affected by illegal diversion and negligence in result. Therefore, supports from governments and local administrations are needed.

• Ecology and Resilient Infrastructure
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• v.4 no.4
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• pp.237-244
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• 2017

The Impact Mitigation Regulation was first introduced in Germany with an intention to avoid or reduce the natural ecology and landscape infringement as much as possible according to the development project. The system has is an advantage of being able to efficiently operate the linkage policy of land planning and environment planning to prevent the excessive development of the national land and to continue to manage it. This study applied the German natural impact mitigation system by revising and supplementing it according to the domestic situation with a biotope map of Juam-dong, Gwacheon City, as a case study area. Spatial analysis was conducted of biotope maps, landscape maps, and NDVI maps to suggest a plan to derive and preserve the areas excellent in an ecological and environmental value. It was confirmed the Impact Mitigation Regulation could be used as a policy link of the land-environment policy that minimizes the degree of the damage that cannot help occurring necessarily in the development of the national land and to manage that damage from the planning stage.

• The Journal of the Korea institute of electronic communication sciences
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• v.14 no.4
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• pp.627-636
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• 2019

The Radio Law was revised twelve times since the full revision in 2000, and now it is equipped with the current status of securing radio resources, distribution and allocation of radio resources, utilization of radio resources, protection of radio resources and promotion of radio waves, which can be evaluated to include the legal nature of securing radio resources and propagation beyond the simple administrative legal nature of radio resources. The legal system in the telecommunication sector is also being improved, and the Radio Law is also supplementing the weak points through two revisions. The domestic radio law, and it is considered to form a legal system for promoting the effective allocation and utilization of resources in accordance with the changes in radio wave usage environment. It can be evaluated that it has become a law related to radio promotion and competition in the existing simple administrative law. It is considered necessary to adjust the detailed regulations for each type of use.

• Physical Therapy Korea
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• v.29 no.2
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• pp.94-105
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• 2022

Background: As South Korea enters an aged society, the government has emphasized the need for a soft landing of the older adults into the community after the acute and recovery periods under a national policy of "community care." However, the institutionalization of community rehabilitation services to implement this is insufficient. Japan had already entered an aged society when the Long-Term Care Insurance System was introduced in 2000. Thus, the case of Japan's institutionalization of the system is expected to have implications for us in supplementing a suitable system for the aged society. Objects: This study compared the institutionalization process of the Long-Term Care Insurance System in South Korea and Japan and the services currently being implemented in each country. Methods: To examine the institutionalization process and services of the system, related legal rules and regulations, government reports, and articles were reviewed. To examine the operation status of the system, statistical data provided by each country's government were analyzed. Results: Japan recognized the importance of community rehabilitation even before the enactment of Long-Term Care Insurance. Thus, community rehabilitation services, such as home-visit rehabilitation and health facilities, were already stipulated in the law. Under such institutional legacy, Long-Term Care Insurance was able to establish a service system, which balanced welfare and health-related services, including various types of services with enhanced rehabilitation functions. In South Korea, rehabilitation policies were not much considered in the process of institutionalizing the system; thus, it was composed mainly of services focusing on care and recuperation. Conclusion: In order to realize community care, rehabilitation services need to be developed in Long-Term Care Insurance System in various forms such as home-visit services, daily services, short stay, and facility services.

• Journal of Environmental Impact Assessment
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• v.16 no.4
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• pp.301-310
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• 2007

For the improvement of air quality in the metropolitan area, Korea has enforced the air pollutant emission cap regulation from the 1st of July, 2007, and the companies that intend to install a new or an enlarged facility in the metropolitan area will be restricted. However, the current regulation on permission does not describe a standard of judgement distinctly. In this study, therefore, a method of permission on the installation of a new or an enlarged facility was developed by supplementing the law in force based on the foreign cases. To develop a specific permit regulation and procedure, the developed nations' cases such as US, Canada, EU were reviewed thoroughly. Also, an appropriate method was suggested to apply domestically for a new or an enlarged facility permit within the regulations of the metropolitan special law. The method consists of first, calculating the possible permit quantity from the difference between an estimated annual emission cap and the annual emission provided by the implementation plan in each region. Second, permitting a new or an enlarged facility construction within the difference of the emission between the regional emission cap and the implementation plan in 2014. Third, distributing emissions allowable to each performance year based on the regional emission cap and the implementation plan in 2014. Fourth, making use of the emission difference between the implementation plan and the performance result in each year. Considering the general domestic conditions, the convenience of the permit authority and permitted companies, the most reasonable method was to use the fourth. To enforce the suggested permit method in a more flexible way, parts of the related regulations need to be revised and continuous research and analysis on the results from the implemented system and on foreign cases is necessary to develop this method a suitable system for domestic conditions and to settle the air pollutant emission cap system.