• Title/Summary/Keyword: Tax Information System

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Information inequality in commercialization of and information technology (정보 및 정보기술의 상업화에 따른 정보유통의 불균형)

  • 이순재
    • Journal of Korean Library and Information Science Society
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    • v.19
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    • pp.83-113
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    • 1992
  • Information, or the lack of information, is the central concern of many people. And it is now an economic resource and must be paid. An ever increasing gap will grow between information 'have' and 'have not'. The new communications market place is a social phenomenon, and a vital key to examining changing patterns of social and cultural inequality. There are two main arenas of action in this ongoing conflict. Inside the library system itself, a combination of forces is weakening the historic principle of free, socially underwritten access. Outside, great efforts have been exerted in recent years, by private interests, to capture the information stockpiles built up from tax-su n.0, pported outlays on research and development and general governmental activities that produce data. The for-profit a n.0, pplication of the new information technologies threatens the survival of the free access principles. And the commercialization of information is proceeding almost uninterruptedly. It has been extended into areas that historically have been regarded as non-profit-making and endowed with a deep public interest. This study discussed some general issues and what we should do.

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A Study of the Innovation of Local Government Accounting System for Value Creation (가치창조를 위한 지방정부회계제도의 개혁)

  • Park Lee-Bong
    • Management & Information Systems Review
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    • v.13
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    • pp.99-125
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    • 2003
  • The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

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Design and Implimentation of Intrusion Detection System on Contents Security (컨텐츠 보안 침입 탐지 시스템 설계 및 구현)

  • Kim, Young Sun;Seo, Choon Weon
    • Journal of the Institute of Electronics and Information Engineers
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    • v.52 no.11
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    • pp.164-168
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    • 2015
  • As Internet use is widespread advertising through the Web, shopping, banking, etc. As the various services offered by the network, the need for Web security is increasing. A security system for the protection of information assets and systems against various types of external hacking threats and unlawful intrusion will require. Intrusion Detection Tool of the paper web will have is to increase the security level, to prevent the loss of resources and labor spent by the individual monitoring of the web. Security intrusion detection system analyzes the cause of the problem of the security vulnerability and exposure of the information on the Web. Using a monitor to determine a fast support of security is to design a security system for the purpose of protecting the information security vulnerability and exposure information.

Analysis of Differentiation of Policy Strategies for Digital Taxation (디지털 과세(Digital Taxation)에 대한 정책전략의 차별성 분석)

  • Kim, Ji-Young
    • Journal of Digital Convergence
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    • v.17 no.12
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    • pp.45-57
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    • 2019
  • The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

Renewable Iris Authentication Algorithm in Mobile System

  • Lee Kwang Je;Lee Soon Seok;Kim Sin Hong;Cho Do Hyun
    • Proceedings of the IEEK Conference
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    • 2004.08c
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    • pp.592-595
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    • 2004
  • Recently the numbers of patent about the technology for mobile payment with Ie or bluetooth-chip are being increased more and more. The reasons of patent increment for mobile payment are advancement of wireless internet technology and rising of customer's request for it. The customer wants to be able to pay for purchase, tax and aid with own mobile phone. So every mobile service provider applies for patents about that competitively. And in the near future the biometrics is generalized in the mobile payment system. Especially the payment service of iris recognition is significant technique in this area for the future prospect. The biometrics of iris is an accurate authentication method because it has about 250 distinguish parameters to the finger print's 30. The biometrics of iris can recognize and identify a person for 2 seconds. But the image of iris is changed by transformation of body in the life. And the existing iris authentication system has problem that can be miss-recognized. In this paper, we propose the new method that reduces miss-recognizing rate with Renewable Iris Authentication Algorithm(RIAA) in mobile system.

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Prospects of the Teleworking and major Issues -Teleworking as a New Mode of Labor- (재택근로의 전망과 과제 -새로운 노동양식으로서의 정책적 접근-)

  • 류영달
    • Journal of Family Resource Management and Policy Review
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    • v.2 no.2
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    • pp.93-103
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    • 1998
  • The purpose of this study is to explain changes in the mode of labor brought abut with the advance of information society and to suggest policies for the success of teleworking. It is likely that more and more people in advanced countries will be involved in some form of teleworking office workers use computers for handling dat, which is then transmitted over a telecommunications like to client or employer located some distance away. Though teleworking is becoming populer rapidly, it still has many problems to solve. In the conclusion, the paper suggests some measures to be taken for a successful teleworking system. (1) The first step is to establish a special team for the teleworking pilot. And probably the telework center will be most useful type for the pilot. (2) Some protections for teleworkers should be designed against discrimination in employment and occupation. (3) Some institutional arrangements such as tax benefits and incentive system are required for the success of teleworking system. (4) Maintaining competitiveness-faster services and lower cost-should be the first priority. (5) There should be a retraining and education system in the national level for the teleworkers to learn new IT applications.

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Analysis of Effectiveness on Subsidizing Commuting Cost for Public Transit User (대중교통 이용자 통근비용 보조제도의 효과분석)

  • Han, Sang-Yong;Lee, Seong-Won
    • Journal of Korean Society of Transportation
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    • v.24 no.1 s.87
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    • pp.59-72
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    • 2006
  • In spite of continuous implementation of the transportation demand management (TDM), the profuse use of car at the peak-time has caused chronic traffic congestion in the Seoul downtown area. This study makes a comparative analysis on the effectiveness of commuting cost subsidy system for public transit user with other policy instruments such as an increment in fuel tax and park cost. This study not only follows standard guidelines of stated preference methodology to guarantee objectivity, but also uses sample enumeration method and non-Parametric bootstrapping method to secure reliability of empirical results. As a result of empirical studies, the conversion effect of car to public transit is superior to other two Policy instruments. Also. an increment in fuel tax and park cost is income-regressive from the equity aspect in a wage bracket, but commuting cost subsidy system for Public transit user is Income-progressive As a fundamental research on commuting cost subsidy system for public transit user, this study is likely to Provide Policy-makers with quantitative information useful in establishing Public transport Policy to Promote the use of the public transit.

Exploratory Study on Global Marketing Strategy for the Dongdaemun Fashion District (동대문 패션시장의 생산시스템을 활용한 글로벌 마케팅 전략에 관한 탐색적 연구)

  • Kim, Munyoung
    • Journal of the Korean Society of Costume
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    • v.64 no.3
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    • pp.47-61
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    • 2014
  • Dongdaemun Fashion District has been successfully positioned as the main hub for fashion product distribution in Korea since 1960 thanks to its unique and successful fashion merchandising system. This system enables the distributors to respond quickly to consumer need and inexpensive price. However, at the present time, Dongdaemun Fashion District has been facing serious challenges from new types of retail stores such as fast fashion brands like ZARA and online shopping malls. To achieve this result, statistical analysis was performed using data from 68 employees of wholesalers in the Dongdaemun Fashion District. They were required to answer questions regarding the marketing system supporting program, amenities like restrooms, and traffic congestion. For the case study, C.I.S, a successful global wholesale system in Italy, was selected. C.I.S has 130 offices offering professional services in the field of trade, legal and tax issues, and insurance. This study suggests cooperation among related wholesalers in order to make an area management plan in the Dongdaemun Fashion District. Also, for the wholesalers to build up product information system and infrastructure for the Global marketing strategy.

A Study on Promotion of Metal-Plating Industry in Korea(I) (우리나라도금공업의 육성에 관한 연구(I))

  • 라규일
    • Journal of the Korean institute of surface engineering
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    • v.15 no.1
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    • pp.24-38
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    • 1982
  • The Objective of this study is to analyze structural and operational aspects of the govern-ment, its associations, industries and academic associations related to metal-plating industry, and thereby recommend ways of promotion of subsector, which is yet to be developed. Stages for the implementation are proposed as follows. 1) Stage One: Preparation for formation of proper atmosphere. ⅰ) Clearance of unlicenced metal-plating factories. ⅱ) Strengthening of functions of the association. ⅲ) Provision of incentives through the tax system. 2) Stage-Two : Modernization and maturity ⅰ) Introduction of system for indicating quality of products. ⅱ) Implementation of joint and cooperative-based programs ⅲ) Technical advancement of the closed system and anti-pollution treatment. 3) Stage Three : Settlement ⅰ) Systematic use of statistics and information. ⅱ) Standardization of quality of the products.

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A Study on the Process of Constructing a Long-Term Railway Network Plan (장기철도망 구축계획의 구축과정에 관한 연구)

  • Seo, Kwang Seok
    • Journal of the Society of Disaster Information
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    • v.8 no.3
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    • pp.267-275
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    • 2012
  • Long-term national railway building comprehensive review of the proposal had 100 in railway history, railway rail network plan. Planning routes for establishing a plan, but, considering the rail network, the plan was that could with the very important meaning in the What more economical route considering the costs and benefits of building a rail network under budget constraints, went through the process of background lines of business unit interval expenses to adopt a business unit interval. Especially in building the railway network, as well as the road plan was to reflect in order to build for the future railway facilities was secured examine the possibility of possible budget commitment. Budget of securing the transportation tax, gasoline tax, and other transportation facilities in order to secure and commit the current funding approach and Review Bodu possible budget scenarios based on it written. Was also enforce rail system built in reviewing the demand more than anything that can take advantage of the railway distance by railway and the merits of the competition means to compete in the form of the assumed situation. The rail network deployment plan, considering this was discussed, based on the results of the plan to establish the first annual or period of the plan change was based on the budget that was unknown.