• Title/Summary/Keyword: Tax Support System

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Understanding Policies related to Home Modification for the Elderly: An Occupational Therapist's Perspective (고령자 가정환경수정 관련 정책에 대한 이해: 작업치료사의 관점에서)

  • Hwang, Na-Kyoung;Shim, Sun-Hwa
    • Journal of the Korea Convergence Society
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    • v.12 no.12
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    • pp.389-399
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    • 2021
  • The purpose of this study was to explore the domestic and overseas home modification policies, and review the direction of domestic home modification policies to enable 'Aging In Place; AIP' and the competencies required of occupational therapist as and expert in home modification. In order to expand occupational therapy for domestic home modification and strengthen occupational therapist competency, it is required to establish a clear and practical home modification process that reflects the design and intervention of occupational therapy. Appropriate selection and standardization of the evaluation tools that identifies the needs of the elderly and reflects the characteristics of domestic housing types are also required. In addition, it is necessary to understand policies and systems, and endeavour to establish a relevant knowledge base for communication and cooperation with experts in other fields. In terms of the policy, there is a need for the home modification support system that allows the elderly to adapt to their aging regardless of their income level, beyond the existing support system, which was implemented mainly for low-income people and disabled. In addition, as in overseas cases, the efforts need to be made to provide various and efficient measures, such as support for barrier-free housing, expansion of the scope of support through cooperation between the national government and local governments, low-interest loans and tax reductions, and establishment of governance with organizations and institutions related to home modification services.

The Study on Activation of the Regional Tourism Utilized the Traditional Buildings : The Case of the Ichibangai, Kawagoe City in Saitamaken, Japan (전통 건축물을 활용한 지역관광 활성화에 관한 연구 : 일본 사이타마현(기옥현(埼玉縣)) 카와고에시(천활시(川越市)) 이치반가이(일번가(一番街))를 사례로)

  • Woo, Youn-Sub
    • Journal of the Korean association of regional geographers
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    • v.11 no.3
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    • pp.323-335
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    • 2005
  • The aim of this study is m inquire the features of preservation and utilization of traditional buildings landscape through the effort of civics and public institution. Kawagoe is 30km from Tokyo and keeps the history and culture of Edo period. The tourism feature of the Ichibangai area which has the traditional warehouse(Kurazukuri) landscape is that the rate of old tourists from nearby regions is high and the one day trip is majority. The most tourists have visited many times, but they have spent small sum of money. The tourism activation of Ichibangai area is the result of the cooperation and effort of public institution, civic organization, and civics. The public institutions have the institutional support system has established which is including the designation of cultural assets, ordinance enactment, tax exemption, repairing charges support, public hearing, construction of tour network. The residents of the Ichibangai area have contributed to preserving the traditional landscape and activating tourism through their own organizations and meetings for a long time. And the roles of various committees which have leaded close cooperation relations between civics and public institution are activated.

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A Study on the Current Issues and System Improvements of Interior Design-Related Law in Korea (국내 실내디자인분야 관련법의 현황과 제도개선에 관한 연구)

  • Lee, Chang-No
    • Korean Institute of Interior Design Journal
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    • v.22 no.1
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    • pp.211-221
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    • 2013
  • As the result of investigating domestic interior design (interior architecture) field-related laws, it was found that interior design (interior architecture) is not recognized as in independent area due to weak classification standards by Korean standard industrial classification and job classification. Korean standard industrial classification is applied as a standard setting limits to applicable targets and industrial fields for laws related to general administration and industrial policy other than various statistic purposes. Also, the standard industrial classifications regarding the industry field determines the laws or applicable tax rates, government support and such according to the classification, and thus is very important. Moreover, interior architecture field is largely different from general architecture due to specialization and distinct characteristics, but due to the comprehensive concept of architecture industry regulations, it is considered the proper assessment for the professionalism is not conducted. Also, interior architecture field has irrational contradictions that is not independent with a clear definition and industry field classification not only in legal system and trade customs. Therefore, The following is proposed as the plan to strengthen the domestic/international competitiveness and system improvements for interior architecture. (1)interior design (interior architecture) must be amended as an industrial classification that can coexist with architecture. (2)interior design (interior architecture) must be amended as a job classification that can coexist with architecture. (3)Among the design tasks of an architect, approval for the design task field of interior architecture field must be legislated. -In architect design standard contract (the existing architecture design task scope and quality standard table) of a structure, among the tasks by request of the owner, (1)interior design tasks shall be legislated. It should be legislated so that interior design (interior architecture) majors can be included as well. (4)The task field of interior design that coexists with design must be amended. (5)National contract law - among contract method by negotiation, specialty item must be vitalized.

A Study on the Role and Improvement Direction of Empty Homes Policy in Korea (빈집제도의 역할과 개선 방향에 관한 연구)

  • Hong, Ji-Wan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.12
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    • pp.387-394
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    • 2020
  • The aim of this study is to improve the "empty house problem" in Korea. The direction of improvement of systems in Korea was considered and compared with empty house systems in the United Kingdom, France, Germany, the United States, and Japan. Korea's system is based on comprehensive regulations centered on the demolition of empty houses. To actively solve the problem of unoccupied houses, detailed guidelines are needed, which must consider the current status and surrounding environment of empty houses. There should be institutional grounds for local governments to actively intervene in the issue of empty houses, and there should be a system that enables tax and cost support for the reuse of such houses. An information sharing system is also needed for sharing empty house information among local governments. To utilize empty houses as resources for the housing market, it is necessary to establish a consultative system consisting of residents, urban and architectural experts, and private businesses.

A Study on Renewable Energy Policy and Sustainable Development Strategy: German Model and Implication (재생에너지정책과 지속가능발전전략에 관한 연구: 독일모델과 시사점)

  • Park, Sang-Chul
    • Environmental and Resource Economics Review
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    • v.25 no.1
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    • pp.61-87
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    • 2016
  • Germany has carried out its environment friendly energy policy to prevent $CO_2$ emission that affects directly to the global warming phenomenon. Based on this direction, it has performed a sustainable development strategy through the R & D activities in environment and energy technologies. Accordingly, the core elements of German energy and sustainable development policies are renewable energy, ecological energy tax, and emission trading system. In particular, Germany has supported to develop renewable energy resources that prevents from consuming fossil energy resources. At the same time, it has set the ecological energy tax and initiated the emission trading system in order to support the renewable energy policy continuously. This paper analyze whether or not it is possible to generate an economic growth and a sustainable development while using renewable energy resources based on the renewable energy policy that minimize the negative effects on the environment. For that, the paper adopts Germany as a model country. In fact, it is possible to achieve the economic growth and the sustainable development if a nation can substitute increasing energy consumption for the economic growth to renewable energy resources that does not affect to the environment negatively. This model is the German energy policy and sustainable development strategy, and it is the purpose of the paper to prove it logically.

The Effect of Franchisor's On-going Support Services on Franchisee's Relationship Quality and Business Performance in the Foodservice Industry (외식 프랜차이즈 가맹본부의 사후 지원서비스가 가맹점의 관계품질과 경영성과에 미치는 영향)

  • Lee, Jae-Han;Lee, Yong-Ki;Han, Kyu-Chul
    • Journal of Distribution Research
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    • v.15 no.3
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    • pp.1-34
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    • 2010
  • Introduction The purpose of this research is to develop overall model which involves the effect of ongoing support services by franchisor on franchisee's relationship quality(trust, satisfaction, and commitment) and business performance(financial and non-financial performance), and to investigate the relationships among trust, satisfaction, commitment, financial and non-financial performance. This study also suggests franchise business or franchise system should be based on long-term orientation between franchisor and franchisee rather than short-term orientation, or transactional relationship, and proposes the most effective way of providing on-going support services by franchisor with franchisee thru symbiotic relationship among franchisor and franchisee Research Model and Hypothesis The research model as Figure 1 shows the variables on-going support services which affect the relationship quality between franchisor and franchisee such as trust, satisfaction, and commitment, and also analyze the effects of relationship quality on business performance including financial and non-financial performance We established 12 hypotheses to test as follows; Relationship between on-going support services and trust H1: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's trust. Relationship between on-going support services and satisfaction H2: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's satisfaction. Relationship between on-going support services and commitment H3: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's commitment. Relationship among relationship quality: trust, satisfaction, and commitment H4: Franchisee's trust has positive effect on franchisee's satisfaction. H5: Franchisee's trust has positive effect on franchisee's commitment. H6: Franchisee's satisfaction has positive effect on franchisee's commitment. Relationship between relationship quality and business performance H7: Franchisee's trust has positive effect on franchisee's financial performance. H8: Franchisee's trust has positive effect on franchisee's non-financial performance. H9: Franchisee's satisfaction has positive effect on franchisee's financial performance. H10: Franchisee's satisfaction has positive effect on franchisee's non-financial performance. H11: Franchisee's commitment has positive effect on franchisee's financial performance. H12: Franchisee's commitment has positive effect on franchisee's non-financial performance. Method The on-going support services were defined as an organized system of continuous supporting services by franchisor for the purpose of satisfying the expectation of franchisee based on long-term orientation and classified into six constructs such as product category & price, logistics service, promotion, providing information & problem solving capability, supervisor's support, and education & training support. The six constructs were measured agreement using a 7-point Likert-type scale (1 = strongly disagree to 7 = strongly agree)as follows. The product category & price was measured by four items: menu variety, price of food material provided by franchisor, and support for developing new menu. The logistics service was measured by six items: distribution system of franchisor, return policy for provided food materials, timeliness, inventory control level of franchisor, accuracy of order, and flexibility of emergency order. The promotion was measured by five items: differentiated promotion activities, brand image of franchisor, promotion effect such as customer increase, long-term plan of promotion, and micro-marketing concept in promotion. The providing information & problem solving capability was measured by information providing of new products, information of competitors, information of cost reduction, and efforts for solving problems in franchisee's operations. The supervisor's support was measured by supervisor operations, frequency of visiting franchisee, support by data analysis, processing the suggestions by franchisee, diagnosis and solutions for the franchisee's operations, and support for increasing sales in franchisee. Finally, the of education & training support was measured by recipe training by specialist, service training for store people, systemized training program, and tax & human resources support services. Analysis and results The data were analyzed using Amos. Figure 2 and Table 1 present the result of the structural equation model. Implications The results of this research are as follows: Firstly, the factors of product category, information providing and problem solving capacity influence only franchisee's satisfaction and commitment. Secondly, logistic services and supervising factors influence only trust and satisfaction. Thirdly, continuing education and training factors influence only franchisee's trust and commitment. Fourthly, sales promotion factor influences all the relationship quality representing trust, satisfaction, and commitment. Fifthly, regarding relationship among relationship quality, trust positively influences satisfaction, however, does not directly influence commitment, but satisfaction positively affects commitment. Therefore, satisfaction plays a mediating role between trust and commitment. Sixthly, trust positively influence only financial performance, and satisfaction and commitment influence positively both financial and non-financial performance.

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A Study on the Relief Service Promotion Plan for Natural Disaster Victims (자연재해 이재민의 구호서비스 증진방안에 관한 연구)

  • Seo, Jung Pyo;Cho, Wonchul
    • Journal of Korean Society of Disaster and Security
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    • v.6 no.2
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    • pp.15-22
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    • 2013
  • Recently, 'Government 3.0' has become the topic since the inauguration of the new government. According to Government 3.0 Promotion Master Plan, this means providing bilateral customized administrative service based on the values of opening-up, sharing, and cooperation for the individuals of the people. Currently, if disaster victims, who have private property damaged by natural disasters such as typhoon and torrential rain, want to receive disaster relief service supports such as financial support, tax cut, reduction in electric and communication charges, they have to visit each of applicable organizations and apply for the relief service supports. The application forms and procedures are so diverse and complex that disaster victims undergo many discomforts. So this thesis established the solution of residents' discomforts and the providing of practical benefits through disaster victims' one stop application for service as the research objective. Accordingly, the solution plan was concretely presented through preparing the relief service promotion strategies comprising the establishment of administrative service supporting system and the preparation of legal and institutional device, the establishment of computing system for one stop service and the reinforcement of general publicity for successful promotion of cooperation projects.

A Study on the Influence of Perceived Organizational Support on Organization Commitment (조직후원인식이 조직몰입에 미치는 영향에 관한 연구)

  • Lee, HongKi;Jang, Myung Bok
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.1
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    • pp.157-168
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    • 2014
  • In general, there are three factors which compel employees to leave their position at a company: duties in organization, perception related to organization, and attitude built through the previous factors. The purpose of this study is to investigate the influence of the factors on the turnover intention and the decreasing achievement affected by the turnover. For this study, the perceived organizational support and organization commitment were chosen as worker's attitude variables which affects turnover intention. The results through the actual analysis are as follows: 1. Worker's emotional commitment is on the increase when the organization values their increased efforts as precious and makes efforts to improve welfare system. 2. Worker's turnover intention decreases as the stronger emotional commitment enables them to gain more consciousness to stay longer at the company. 3. The worker who possesses stronger lasting commitment tends to have some inclination to leave his current position if other organization offers compensation enough to make up for the current investment. 4. Worker's turnover intention decreases when they perceive that the organization acknowledges employees' value and supports them. 5. Worker's turnover intention at the small-middle sized companies is higher than at major companies. In this study, four out of five hypotheses, which are based on theoretical examinations and backgrounds, gain verified results. In the end, it is showed that the perceived organization support can increase the emotional commitment which makes it possible to decrease turnover intention. Consequently, it can be said that the appropriate human resources management is to explore the ways to decrease worker's turnover intention by improving labor environment and searching for the way to promote worker's commitment to their organization through the perceived organization supports.

The Effects of the Export Insurance on the Exports of Big and Small-Medium Businesses (수출보험의 대기업 및 중소기업 수출지원에 대한 효과분석)

  • Lee, Seo-Young
    • International Commerce and Information Review
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    • v.13 no.3
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    • pp.377-401
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    • 2011
  • Under the WTO system, direct export support system that provides financial and tax related support is altogether prohibited. This presented an obstacle in strengthening competitiveness of Korean export business and in increasing exports continuously. One of the methods used to solve this problem was to actively leverage export insurance. In Korea, export insurance services have been conducted by the Korea Trade Insurance Corporation (k-sure) to promote export. Korea has been among the world's active users of the export insurance system. Given this situation, this paper examines the effectiveness of the Korea export insurance system in the promotion of export. In particular, this study analyzed about discriminating effects of the export insurance on the export of big and small-medium business. In order to analyze, We introduce a Export Supply Function model. In this paper, We construct two model. The one is about big business, the other is small-medium business. For empirical analysis, unit-root test was conducted to understand the safety of time series. The results show that all variables are not I(0) time series. Instead, they are I(1) time series. To this, cointegration verification was conducted based on the use of Johansen verification method to define the existence (or non-existence) of long-term balance relationship among variables. The results come out as follows. The export insurance of big business has a stronger effect on export than that of small-medium business. The cause of these results is due to the distinct structure of Korea industries. In view of the fact that the insurance can make the risk decreased. We can say that the export insurance affects the export of a high-risk country.

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A Study on the Intermediary Experience of Product Philanthropy between Corporations and NPOs: Exploring for the Development of Product Philanthropy Systems (기업과 비영리기관의 현물기부 중개 경험에 관한 연구 : 현물기부 시스템 개발을 위한 탐색)

  • Lee, Eun Jung
    • Journal of the Korea Convergence Society
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    • v.5 no.4
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    • pp.129-136
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    • 2014
  • Although the concern about various welfare resources in the private sector is increasing, it has been less discussed on product donation in comparison with cash donation. This study is to explore effective product donation system by understanding the intermediary process experience of product philanthropy between corporations and non-profit organizations. In order to understand such process in details, data was collected by conducting interview in-depth with 4 corporate staff and 2 NPOs staff in charge for product donation. Based on the findings of study, suggestions are discussed for effective intermediary systems of product donation including the use of new technology such as the on-line system of Good 360(formerly Gift In Kind International) and for improving the partnership between corporations and NPOs to activate product philanthropy. Also, these show that it is necessary to reinforce institutional support on tax-incentive and fair market value of giving product.