• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.324-331
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• 2020

This study used the financial information of 29 Regional public hospitals registered in the HASPA. Regional public hospitals analyzed the ratio of operating financing by management activities and how they affect net profit. The results of the study, Regional Public Hospitals ratio of fund financing for management activities was 83.50 percent for medical revenues, 9.53 percent for Incidental Revenue of Medical, 4.54 percent for Contribution Revenue, 4.42 percent for Other non-medical profits, 1.21 percent for depreciation Expense and 0.73 percent for Amount of reserve for unique purpose project. As a result of examining the effect of financing by management operation on net profit, the ratio of operating funds by medical revenue, by incidental revenue of medical, by contribution revenue and by other non-medical profits had a positive impact on net profit of Regional public hospitals. And It has been confirmed that the ratio of amount of reserve for unique purpose project has a negative impact on net profit. Therefore, it is necessary for Regional public hospitals to manage costs in consideration of revenues and internal reserves.

• Management & Information Systems Review
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• v.32 no.3
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• pp.1-23
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• 2013

In this study, we try to investigate the spillover effects of volatility in international tourists arrivals between Korea and US, Japan, China by using the multivariate BEKK model from January 2005 to January 2013. In the results of this study, after the global financial crisis, we found a cointegration relationship and tourist arrivals of Japan were adjusted to recovery in the short term. Also tourists arrivals from China and Japan showed the long-term elasticity. In the conditional mean equation of a BEKK model, there were the spillover effects. And in the conditional variance equation, ARCH(${\epsilon}^2_t$) coefficients showed a strong influence on the arrivals of their own and the spillover effects and the asymmetric effects on the volatility of China and Japan arrivals. In GARCH(${\sigma}^2_t$) coefficients showed the asymmetric effects and the spillover effects of the conditional volatility among source arrivals. Therefore, we examined the asymmetric reaction of one-way or two-way tourist arrivals between source countries and Korea and the spillover effects related to tourists arrivals of source countries to Korea. We has confirmed a causal relationship between some of the tourists arrivals from source countries to korea.

• Management & Information Systems Review
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• v.36 no.2
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• pp.81-92
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• 2017

This study was to investigate the elasticity in tourism demand of Chinese tourists visiting Malaysia through ARDL models by using Chinese tourists arrivals, GDP, CPI, transportation costs and others. When China was implementing an open-door policy with foreign countries in the early 15th century, the movement of Chinese was very limited, and then communication between China and other countries was very weak. However, the Chinese government persistently and entirely implemented an open-door policy by participating in the World Trade Organization(WTO) in 2001. The Chinese government has opened the economy through foreign direct investment by providing various incentives for foreign investment. As a result, inbound and outbound Chinese movements increased in the early 21st century. China was one of the top five most visited tourist destinations in the world by 2016, and also Chinese tourists traveling abroad increased, so they made Malaysia a popular tourists destination because of increase sharply to around 1.41 million. This study examined the significance of major economic factors affecting the increase in Chinese tourists arriving in Malaysia. Other factors that induced their arrival included income, tourism prices, transportation costs and promotional activities. Short-run shocks from the Asian economic crisis and the outbreak of SARS were included to understand how tourism demand in Malaysia was affected. Finally this study found that the combination of the ARDL and the Error Correction Model were useful to statistically estimate the elasticities of tourism demand.

• Journal of the Korea Society of Computer and Information
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• v.18 no.2
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• pp.157-164
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• 2013

Self efficacy is a term used in psychology, roughly corresponding to a person's belief in their own competence. It has been defined as the belief that one is capable of performing in a certain manner to attain certain goals. It is believed that our personalized ideas of self-efficacy affect our social interactions in almost every way. Understanding how to foster the development of self-efficacy is a vitally important goal for positive psychology because it can lead to living a more productive and happy life. The objective of this study is to show difference of the relationship between user and non-user in smartphone by self efficacy. For this purpose, we propose a research model which consists of 3type' self efficacy. For empirical test of this model, the sample data is collected from employee in a company and divided into two groups by user and nonuser. By multi-group analysis, we show two groups are different from each other in the relationship between user and nonuser of smartphone. Results show difference of the relationship smartphone user and non-user's self-efficacy(self-control self-efficiacy and problem difficulty preference).

• Management & Information Systems Review
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• v.7
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• pp.401-426
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• 2001

The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Journal of Cadastre & Land InformatiX
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• v.50 no.1
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• pp.5-23
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• 2020

According to the Korean Statistical Information Service(2019), the number of public land in Korea is 10,734,439parcels and 33,395㎢, accounting for 33.2% of the land area. In the meantime, the central government and local governments have been promoting the efficiency of public land management through annexation, but if the scale of cadastral record is different or the public land is registered in different types of cadastral maps, it is impossible to annexation and it is a major obstacle to the efficiency of public land management. As a way to solve these problems, the annexation method accompanied by survey was presented and the effect was analyzed. As a result, the number of parcels to be managed decreased by 91.7% and 99.6% of the actual survey cost was reduced despite the expenditure of only 54.9% of the existing method. It was found that the annexation survey of the public land, which are clustered by connection, can ultimately contribute to the efficiency of the public land management by newly establishing the indication of the public land. In the future, we hope that follow-up research on the public land management based on cadastral surveys will be conducted in various and in-depth ways.

• Journal of the Korean Society for information Management
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• v.22 no.1 s.55
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• pp.47-64
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• 2005

To guarantee the long-term access to digital material, digital preservation needs to be systemized, and detailed investigation on cost elements of digital preservation should be done for the continued support of budget. To meet the needs in this area, this paper categorized the digital preservation cost into direct and indirect cost through deriving common elements used in prior research on this issue. For case analysis, two institutions, representing domestic University Library and National Library of Korea under large-scale digitization currently, are selected to analyze the current status of digital preservation and estimate the preservation cost. The case analysis shows the systematic preservation function should be performed to guarantee the long-term access digital material, even though a basic digital preservation is currently conducted. It was projected that the digital preservation cost for the two libraries, accounting for $11.8\%$ and $8.6\%$ of digitization cost, respectively, should be injected every year. However, the estimated figures are very conservative, because the cost for estimating the preservation function, such as installing digital repository and producing meta data, was excluded in the estimation. This proves that digital preservation is a synthetic activity linked directly and indirectly to various activities from production to access of digital object and an essential costs that should be considered from the beginning stage of digitization project.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.250-258
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• 2019

Due to the problems associated with the aging of industrial complexes, research on the decline of industrial complexes is being conducted. In the case of decline, it is necessary to not respond immediately, but with a crisis, it is necessary to minimize the impact on the industrial complex through preemptive responses to the external environment and internal changes. Therefore, it is necessary to develop a crisis index that can systematically predict and evaluate changes in the industrial complex. In this research, a method for extracting the crisis index of an industrial complex is developed. We derive performance measures for developing the crisis index, deriving the relative importance of performance measures based on the analytical hierarchy process. Because units of performance measurement are different, a normalization method is developed to sensitively reflect change. Based on the relative importance and normalized values of the performance measures, the crisis index of the industrial complex is developed and applied to a national industrial complex in order to verify its applicability.