• Journal of Family Resource Management and Policy Review
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• v.24 no.4
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• pp.1-20
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• 2020

This study aims to improve the family friendly certification system by analyzing the actual experience of family friendly certified companies with the certification's incentives and their demand for new incentives. We analyzed 2018 survey data of family friendly certified company incentives and interviewed representatives from 9 family friendly certified companies. First, the use of incentives differs according to the level of corporate classification, number of employees, industry, certification continuation training, and incentive impact. Current family friendly certification incentives indicate that the utilization rate of incentives is high when small and medium sized enterprises (SMEs) with less than 300 employees have newly received family friendly certification. Second, the use of the certification mark significantly differs by industry, certification duration, and incentive impact. Interviews with the companies' family friendly certification managers revealed that the incentives that companies use mainly are the Public Procurement Service bid points and priority immigration service. Large corporations hope for strong incentives, such as the National Tax Service's deferred tax investigation, interest rate cuts for bank loans, and corporate tax cuts. Lastly, the family friendly certification mark is a representative incentive used by 60% of family friendly certified companies. For the qualitative growth and stabilization of the family friendly certification system, the family friendly certification mark should be improved to become a more attractive incentive.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• Journal of Korea Technology Innovation Society
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• v.18 no.2
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• pp.264-291
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• 2015

This research is to empirically analyze the effects of governmental policy including R&D subsidiary and tax reduction, which are both direct and indirect financial supports, during the examination period (2007~2009). The analysis was based on 2,751 firms that received governmental support via both R&D subsidiary and tax reduction with 7,038 panel events during the economic recession (2008~2009) and found that governmental support drives R&D investment of firms during the recession. The contribution of this research is that investigation of policy effectiveness categorized by firm sizes, particularly during the economic crisis. The result of the study is that during the recession, large firms had more elasticity increase towards tax reduction whereas smaller firms and ventures had it towards direct financial subsidiary. The elasticity increase of both large and small firms was in positive association with firms' R&D investment. The result indicates that government support obviously has positive influence on R&D investment of firms during the crisis, even enforcing the investment.

• The Journal of Fisheries Business Administration
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• v.38 no.1 s.73
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• pp.97-113
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• 2007

This study attempts to suggest a new approach of the the determination of location and range of fishing ground in the coastal vessel fishery using the anaiysis of variance(ANOVA) and least significant difference test(LSD test) in statistics. The important result of the empirical study is that there is no significant difference in fisfishing ground based on between fishermen's argument and spot investigation. But there is stastitically significant difference in fisfishing ground based on between fishermen's argument and the official documents of fishing records for past three years. The results suggest us that there exists a possibility of misuse of tax free oil providied for subsidizing fisheries. But because of the range limitation of data, it is impossible for us to generalize the above results.

• Journal of architectural history
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• v.9 no.2 s.23
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• pp.101-116
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• 2000

Many cultural heritages for the modern ages in Korea are becoming lost rapidly as a result of subsequent technological innovation and changes in industrial structures and other reasons. But they are indispensable for an understanding of history, tradition culture of Korea, and form the basis for development and advancement of future culture at the same time. Therefore, this study is aimed to review the protection of cultural heritage in Japan, establishing the protection policies in Korea. In Japan, The Advisory Committee for the Preservation and Utilization of Modern Cultural heritage was organized by The Agency for Cultural Affairs. And this classified modern cultural heritage into four fields, as like; (1)monuments, (2)buildings, (3)fine arts and historical heritage, and (4)life, culture, and technology to pursue concrete research and study. The next step is tarrying out investigations to identify these cultural heritages, which were once the backbone of Japanese modernization and are now in the process of being lost, in an effort to preserve them as cultural heritage of the Japanese modernization period. The investigation will have conducted on an about eight year scheme starting with 1996. And it's will ask all local boards of education(of the prefectures, cities, towns, and villages throughout the country) to supply all related records or documents available and to cooperate in field studies. So now, many cultural heritages for the modern ages in Japan have been designated as Important Cultural Properties, Registered Tangible Cultural Properties, Monuments, etc. And they have been prepared various tax policy(ex, reduction of the real estate tax). Also, that's examples are not only one by one but magnified with protection of large-scale construction associated with region. In addition, magnified with region's activities. In conclusion, in the process, protection has been extended to a broader variety of cultural properties and much consideration has been given to the methods of protection in Japan.

• Journal of Society of Preventive Korean Medicine
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• v.19 no.2
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• pp.37-50
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• 2015

Objective : In order to understand the scale of medicinal expenditure in the Korean medicine, an analysis has been made of Korean National Health Account and statistic archives used to estimate the Korean National Health Account and also of such archives as are contributory to learn the scale of total health expenditures in the Korean medicine. Method : From the Korean National Health Account archives, an analysis has been made of National health insurance statistic annual reports, National health insurance non-payment items, Korean Economic Census (The Service Industy Survey), and Korea Health Panel data. Moreover, in order to know the sales of overall Korean medicine clinics, relevant data have been utilized and cited from investigations into National tax statistics, Korean medicine medical institutions and Korean medicines used, and current states of medicinal herbs and Korean medicine industry. Results : It is found that the average scale of each section of the medical expenditures archives in the Korean medicine in 2012 was KRW 3.5638 billion and that the average medical expenditures in the Korean medicine derived from Total Health Expenditure, The Service Industy Survey, National tax statistic, and Korean medicine industry are approximately KRW 3.3901, 3.4796, 3.7218 and 3.9634 billion. And the average expenditures derived from National health insurance patients and Korea Health Panel data are 2.5162 and 2.2292 billion won and those from the users and consumers of Korean medicines and herbs are 5.6,461 billion won. In order to verify the appropriateness of estimated medical expenditures in the Korean medicine included in the archives, an analysis has been made of uninsured costs which come from the aggregate sales amount surveyed minus health insurance treatment expenditures and it is found that the ratio of insured costs against total health expenditures in 2006 was 50.67% and 41.92% in 2012 and that the ratio based on National tax statistics and The Service Industy Survey was 52.19% and 49.28% in 2006 and 50.54% and 50.64% in 2012 and that the ratio of uninsured costs against Korean medicines and herbs and Korean medicine industry was 37.5% and 58.27% in 2013. Conclusion : It calls for the improvement of the accuracy of an investigation into Total Health Expenditure which comprise the actual conditions of health insurance and Korea Health Panel, the development of statistic schemes for understanding and classifying medical expenditures of all the Korean medicine medicinal institutions like medicinal clinics, and enhanced methods for independent panels to comprehensively collect and analyze the number of sampled Korean medicine medical institutions.

• Journal of the Korean Solar Energy Society
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• v.32 no.3
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• pp.153-161
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• 2012

This study conducted a survey and field investigation on the application of the Public Obligation System for new & renewable energy in public buildings, as well as energy consumption of each building according to their uses. The findings are as follows: (1) Since the introduction of the Public Obligation System (until June 30, 2011), there was average 1.4 new & renewable energy facilities established at 1,433 places. Preference for solar energy facilities was the highest at 57.8%. (2) The revised act sets the obligatory supply percentage of new & renewable energy for each public building: it is 9.0% for a tax office, 4.2% for a dong office, 8.2% for a public health center, and 12.6% for a fire station. All the public buildings except for fire stations failed to meet 10% expected energy consumption, a revised standard. (3) Energy consumption of each public building was 120.6TOE for a tax office, 124.3TOE for a dong office, 166.4TOE for a public health center, and 174.6TOE for a fire station. The energy consumption was comprised of 80% electric power, 18% urban gas, and 1% oil. (4) Electric power consumption per person in the room was high at a dong office, and fuel consumption per person in the room was high at a public health center. In addition, electric power consumption per unit space was high at a public health center, and fuel consumption per unit space was high at a fire station. (5) In all the four public buildings, power load had the highest basic unit percentage at average 55%, being followed by heating load (21.2%), cooling load (15%), and water heating load (7%). A tax office and fire station had 2% load due to cooking facilities.

• Journal of Environmental Science International
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• v.19 no.2
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• pp.197-207
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• 2010

This study was carried out to investigate the ecological characteristic of native Parasenecio firmus population in Korea and China. The survey quadrates were located in the middle of the native P. firmus habitats. According to the field survey, the habitats of P. firmus were classified into same Tilia amurensis community in tree layer. The investigation of native habitat in Korea shows that P. firmus inhabited deciduous forest from with T. amurensis, Acer pictum subsp. mono, Carpinus cordata and Acer pseudosieboldianum, which was similar to vegetation structure of Mt. Laoling in China. The result of the cluster analysis which uses SYN-TAX 2000 program, dissimilarity from 53% level was on a large scale divided at 2 units. The research revealed 96 taxa in total, in which 51 families, 81 genera, 21 varieties, 5 forma, 1 sub-species and 67 species were checked in the flora of the native P. firmus habitats.

• Korean Journal of Community Nutrition
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• v.7 no.4
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• pp.571-577
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• 2002

The foodbank program is one of the social welfare programs that collects donated food and grocery products from the nation's food and grocery industry and distributes them to people who are in need. The purposes of this study were to: (a) investigate the food donators' perceptions of the foodbank program, (b) analyze the attitude toward the program by businesses, (c) compare the opinions on whether to donate or not, and (d) examine the frequency and category of the donated food. This research was conducted on three donator groups, such as contract foodservice management companies, franchising restaurant companies, and food manufacturing and grocery companies. A total of 63 donators participated in this survey. The main results of the investigation on the operating conditions were as follows; (a) From the donators perspective, 73.0% and 71.0% of the respondents recognized the definition and purpose of this program, respectively. (b) Only 33.3% of respondents recognized the tax benefits of donating. (c) Contract foodservice management companies, and food manufacturing and grocery companies recognized the program more than franchising restaurant companies, and food manufacturing and grocery companies donated more than any of the others. (d) Most of the donated foods were bakery and confectionery, rice, and milk and dairy Products.

• Journal of the Korean Institute of Rural Architecture
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• v.7 no.3
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• pp.1-8
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• 2005

Decrease in Population and graying of rural area by industrialization and urbanization are gone continuously. This makes happened various rural problems and the differential of standard of living with is arising day by day. Government is unfolding rural supporting project to solve continuously these problems. Recent Projects which are choosing not top-down process by government leading but bottom-up process through village inhabitants' participation and expert consultant get positive estimation. But those have difficulties because the support is attained only in the beginning step not continuously and inhabitants' number by graying is decreasing. The Special Economic Zone for Regional Development Policy is new access that regulation can differ according to special quality of each area depending on Localization Age. Through this transfer the competence that can mitigate or reinforce various regulations according to special quality of area in local government. So, back and maintain activation systematically so that each area could be developed specially. The purpose of The Special Economic Zone for Regional Development Policy is the activation of regional economy through development that regional specific character is. And there is characteristic that local government plans and takes the lead in all project contents, government gives regulation benefit by appointing the special economic zone and do not support finance and various tax remissions. Through investigation of such new policy, I wish to recognize what long-term plan and method could be possible to success rural activation continuously.