• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.

• Maxillofacial Plastic and Reconstructive Surgery
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• v.34 no.5
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• pp.337-342
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• 2012

The osseous or osteocutaneous free fibula flap has become the gold standard for most mandibular reconstructions because of its favorable osseous characteristics. However, disadvantages, such as the time-consuming reconstructive step, difficulty in performing the osteotomies to precisely recreate the shape of the missing segment of mandible and poor bone-to-bone contact play a role in making the surgeons look for alternative flaps. With the advent of computerized design software, which accurately plans complex 3-dimensional reconstructions, has become a process that is more efficient and precise. However, the ability to transfer the computerized plan into the surgical field with stereolithographic models and guides has been a significant development in advancing reconstruction in the maxillofacial regions. The ability to "pre-plan" the case, mirror and superimpose natural structures into diseased and deformed areas, as well as the ability to reproduce these plans with good surgical precision has decreased overall operative time, and has helped facilitate functional and esthetic reconstruction. We describe a complex case treated with this technique, showing the power and elegance of computer assisted maxillofacial reconstruction from the University of Michigan, Oral and Maxillofacial Surgery.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.594-603
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• 2016

This study analyzed that introduction function and program how influence about quality of life local resident and development of region according to real development. Also, it suggested policy implications of area activation plan through complex development of railway station area. In research method, the factor and structure affecting area activation in complex development of railway station area analyzed positively using the PLS structural equation focused on citizen near station area. As a result of study, in regional economic vitalization, the factors of software(marketing support, transfer system support, plan and design support, complex development support, law institution improvement, etc) and the factors of hardware(traffic function, information exchange function, commercial business function, housing features, amenity function, etc) are represented to influence significantly and then, in quality of life of local resident, the factor of hardware analyzed to influence significantly, but the factor of software and network did not. In comparison, the factor of network is represented that it did not contributed in regional economic vitalization and quality of life of local resident. So, political supplementations are needed.

• Journal of Technology Innovation
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• v.14 no.3
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• pp.209-235
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• 2006

Since the end of the cold war, technical tie-up between private corporations and an army in developed countries has increased a lot, and the trend is spreading through developing countries rapidly. To cope with the circumstance actively, the dual use technology program for both private corporations and an army was begun in Korea in 1998. With the program, overlapping investment was resolved and technology transfer was stimulated. And the standardization and information exchange saved considerable national budget and made possible economic profit. Yet, the combination project of 4 ministries and offices showed problems such as loose cooperation and, low industralization record. However, developed countries are out of the mere stage of dual technology development and turn into broad technical tie-up including future prediction, national competitiveness improvement, and the private company's leading participation and they are systemizing them very fast. Korea also set up the national defense reform plan with the blueprint of future military force improvement, budget increase for national defense research, and increased participation of private corporations, and created Defense Acquisition program Administration to support them. The innovation of national defense system brings forward the need to link the private and military innovation. Korea has pursued the fast growth through assimilation, absorption, and improvement of foreign technology. But now, Korea has to focus on self innovation, original technology, parts and material. As this applies to private companies and military equally, it is important to concentrate limited resources for the effective technology cooperation. Considering this, the strategies to activate the dual use technology are program concept and range extension, task-deduction way improvement and future-oriented common task deduction, and promotion system improvement.

• STI Policy Review
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• v.1 no.1
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• pp.1-21
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• 2010

To achieve the "low carbon green growth" vision, the first step is securing core technologies. Therefore, S&T policy direction for green technology development is urgently needed. As of 2008, investment in green technology (GT) development hovered around 10% of the government's total R&D budget. Thus, the Korean government developed a plan to increase that percentage to 15%, by 2013. To develop reasonable investment strategies for green technology development, targeted strategies that reflect technology and market changes by green technology area are needed. However, the overall planning and coordination of national GT development is currently split among, approximately, 10 government ministries. To establish an efficient green technology development system, the so-called "Green Technology R&D Council" should be launched in collaboration with the Presidential Committee on Green Growth and the National Science and Technology Council. Furthermore, to build a solid foundation for commercializing the outcomes of GT development projects and promote GT transfer, the government should undertake two initiatives. First, the government should reinforce GT R&D performance management, by establishing a GT R&D performance management and evaluation system. Second, the government should implement the "customized packaged support for promoting green technology business rights and commercialization" and present "e-marketplace for market-oriented green technologies". Creating a pan-ministerial policy for GT development policy would necessitate restructuring the HR(Human Resources) development system, which is currently separated by technology area. Based upon mid/long-term HR supply and demand forecasts, the government should design differentiated HR development projects, continuously evaluate those projects, and reflect the evaluation results in future policy development. Finally, to create new GT-related industries, the "Green TCS (Testing, Certification, and Standards) System" needs to be implemented. For objective evaluation and diffusion of R&D results by green technology area, a common standardization plan for testing, analysis, and measurement, like the "Green TCS", should be developed and integrated.

• Journal of Korean Society of Rural Planning
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• v.22 no.2
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• pp.165-173
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• 2016

Water management information system used by KRC(Korea Rural Community Corporation) operates widely including RIMS, RAWRIS and etc. Other systems are operated by each government department, for example, K-water(Korea Water Resources Corporation)'s WAMIS. Even though small scale reservoirs managed by city/country is just about 12% of total water resource, the reservoirs are important for controlling and securing water resource as the reservoirs, including about 14,700 reservoirs nationwide, are located at main subwater shed. So, it is necessary for KRC to execute integrated informatization. In this research, system analysis was performed to comprise the integrated water management information system including the reservoirs controlled by city and country at first. And then, improvement plan for informatization of the reservoirs controlled by city and country was proposed. This study proposed the improvement plan for informatization of the reservoirs managed by the city and country, which was systematically proposed through systemic analysis including from reservoir site to the integrated water management information system. The objects includes 1. Reservoir (basin, facilities, water depth-area curve, benefiter area), 2. Field supervision organization for the reservoir 3. Local government administrative organization, 4. Center organization 5. Network for information transfer, 6. integrated water management information system. As the reservoirs controlled by city and country are important considering managing water and facilities, operated by local government with minimum budget due to budget problem, securing sufficient budget is necessary to form an specialized organization controlling facilities and the water management system in terms of drought and flood control.

• Land and Housing Review
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• v.8 no.3
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• pp.145-159
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• 2017

Despite the longing for democracy of most people, Myanmar has missed opportunities for social and economic development by military dictatorship. However, since 2010, the civilian government has gained new opportunities for reform. After turning to economic reform, developed countries such as the US and EU lifted the economic sanctions that they had taken in the past. As a result, it is growing rapidly compared to neighboring countries due to attracting foreign capital, tariff benefits on export items, and expansion of industrial infrastructure. Despite the increased investment value due to economic growth and democratization, the complex and customary land system of Myanmar must be an uneasy factor in securing stable land rights when entering overseas markets. Therefore, this study sought the method of securing the land rights in the development project through the analysis of the foreign investment system in Myanmar and the investigation of joint development cases. The results of this study are as follows. First, the acquisition of land use rights at the early stage of development can be considered through the foreign investment system. Under the Foreign Investment Law and Myanmar Investment Law, the land can be used for up to 70 years, and Under the Special Economic Zone Law, the land can be used for up to 75 years. Second, in relation to land compensation, it is required to establish a detailed resettlement plan for the indigenous people as the difficulty of land acquisition is expected due to the recent democratization trend and strengthening the voice of residents. Third, land use at the operational stage can be achieved by leasing the land from developers, and this will be the most realistic plan at present. In other words, the developer can directly develop the land created under the Foreign Investment Law and the Special Economic Zone Law, or Sub-lease and transfer the land use right to a third party.

• Journal of the Korean Solar Energy Society
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• v.36 no.1
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• pp.39-47
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• 2016

Geographic information system (GIS) based renewable energy resource map including potential analysis can play a crucial role not only to develop the national plan for renewable energy deployment but also to make strategic investment decision in the private sector. Korea Institute of Energy Research (KIER) has been developing domestic maps about several resources such as solar, wind, hydro, biomass, and geothermal, as well as conducting research on methodologies for potential analysis. Furthermore, the institute is trying to transfer related technologies and know-how to foreign countries, recently. In this context, the main purpose of this study is to introduce the business model of renewable energy resource map. From the value chain analysis, we focus on the government-side market in foreign countries, such as the development of the national level renewable energy resource map and the support of the national renewable energy plan. For about 180 countries, we segment the customers according to the consideration of economic capacity, renewable energy resource capacity, existence of renewable resource map, current portion of renewable energy facility capacity, and renewable energy policies, and we conclude that the target customers are non-Organization for Economic Co-operation and Development (non-OECD) countries or some OECD countries, their per capita GDP are under the average among OECD countries, that do not have renewable resource map yet. We segment the target customers into four groups, and suggest different strategies for market positioning and financing strategy based on Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis. This study can help to develop the business strategy about the development of renewable energy resource map in foreign countries.

• Korean Journal of Construction Engineering and Management
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• v.22 no.6
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• pp.131-137
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• 2021

Since many resources are put into the work of changing the railway operation within limited time, it is important to have a specific work plan and safety management. For this reason, the work schedule is shared in advance, and parallel work is being carried out simultaneously by rail system, such as tracks, trolly wires, and signals. However, due to the nature of the transfer work, the work is carried out at night when the railway operation is finished, and many resources are put into the limited area of the operating line, so the risk of safety accidents and failure to change the operating line is recognized as high. Nevertheless, there is still not enough research done in korea regarding the operation line change construction. Therefore, this study is conducted a survey on the track exchange work of railroad for working people, and analyzed the results of the survey. Finally, a standard work process was suggested to reduce the risk of track exchange work.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.115-134
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• 1991

The role of pension plans in the macroeconomy has been a subject of much interest for some years. It has come to be recognized that pension plans may alter basic macroeconomic behavior patterns. The net effects on both savings and labor supply are thus matters for speculation. The aim of the present paper is to provide quantitative results which may be helpful in attaching orders of magnitude to some of the possible effects. We are not concerned with the providing empirical evidence relating to actual behavior, but rather with deriving the macroeconomic implications for a alternative possibilities. The pension plan interacts with the economy and the population in a number of ways. Demographic variables may thus affect both the economic burden of a national pension plan and the ability of the economy to sustain the burden. The tax transfer process associated with the pension plan may have implications for national patterns of saving and consumption. The existence of a pension plan may have implications also for the size of the labor force, inasmuch as labor force participation rates may be affected. Changes in technology and the associated changes in average productivity levels bear directly on the size of the national income, and hence on the pension contribution base. The vehicle for the analysis is a hypothetical but broadly realistic simulation model of an economic- demographic system into which is inserted a national pension plan. All income, expenditure, and related aggregates are in real terms. The economy is basically neoclassical; full employment is assumed, output is generated by a Cobb-Douglas production process, and factors receive their marginal products. The model was designed for use in computer simulation experiments. The simulation results suggest a number of general conclusions. These may be summarized as follows; - The introduction of a national pension plan (funded system) tends to increase the rate of economic growth until cost exceeds revenue. - A scheme with full wage indexing is more expensive than one in which pensions are merely price indexed. - The rate of technical progress is not a critical element in determining the economic burden of the pension scheme. - Raising the rate of benefits affects its economic burden, and raising the age of eligibility may decrease the burden substantially. - The level of fertility is an element in determining the long-run burden. A sustained low fertility rate increases the proportion of the aged in total population and increases the burden of the pension plan. High fertility has inverse effects.