• Korean Journal of Child Studies
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• v.19 no.1
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• pp.101-115
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• 1998

The present study was designed to assess the effect of relationship on children's distributive justice reasoning. 259 kindergarten, second-grade, and fifth-grade children were asked to allocate 9,000 Won to 3 characters under three different relationship conditions (strangers, peers, and siblings), provide rationales for those allocations, and rate the fairness of 4 different patterns of allocation. Older children were sensitive to relationship information such as allocation of more money to productive rather than to needy or older strangers, more to needy friends than to productive or older friends, and more to older than to a productive sibling. However, young children relied on only one principle, equality, across the relationship conditions. Kindergartners viewed allocations based on age entitlement as fairer than older children did, whereas both groups of older children rewarded individuals based on equality in stranger, equality and need in peer, and equality and equity in sibling relationships.

• Asia-Pacific Journal of Business
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• v.1 no.1
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• pp.61-72
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• 2010

A view of cultural heritage as a form of capital considers the long term, dynamic, evolutionary, inter-temporal and inter-generational aspects of cultural heritage. The principles of sustainability provide a basis on the broader issue of culture in economic development. They might be capable of specifying a pattern of development that is "culturally sustainable" in the same way as somewhat similar set of criteria derived for the natural world, the criteria for defining ecologically and environmentally sustainable development. Thus we might accept the principles of material and non-material advancement, intergenerational and intra-generational equity, the maintenance of cultural diversity, the precautionary principle, and the recognition of system interdependence as benchmarks in assessing a cultural development process.

• Communications for Statistical Applications and Methods
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• v.28 no.3
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• pp.251-265
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• 2021

This paper discusses the pricing of autocallable structured product with knock-in (KI) feature using the exit probability with the Brownian Bridge technique. The explicit pricing formula of autocallable ELS derived in the existing paper handles the part including the minimum of the Brownian motion using the inclusion-exclusion principle. This has the disadvantage that the pricing formula is complicate because of the probability with minimum value and the computational volume increases dramatically as the number of autocall chances increases. To solve this problem, we applied an efficient and robust simulation method called the Brownian Bridge technique, which provides the probability of touching the predetermined barrier when the initial and terminal values of the process following the Brownian motion in a certain interval are specified. We rewrite the existing pricing formula and provide a brief theoretical background and computational algorithm for the technique. We also provide several numerical examples computed in three different ways: explicit pricing formula, the Crude Monte Carlo simulation method and the Brownian Bridge technique.

• 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.

• Health Policy and Management
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• v.22 no.1
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• pp.85-108
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• 2012

One of the ways to achieve the principle of equal access for equal needs, availability and geographical accessibility of health care resources regardless of resident sites is important. The purpose of this paper is to measure socioeconomic inequities in distribution of health care resources among regions in the Republic of Korea (hereafter Korea). Data were extracted from regional statistics of National Health Insurance, Community Health Survey, Korea Social Science Data Archive, and Korean Statistical Information Services at the same period of 2009. The dependent variables were the number of health workforce and health care facilities in each region. The proxy indicator of regional socioeconomic status was local tax per person. To identify whether inequalities among regions, we examined the concentration index(CI) and indirectly standardized CI by controlling each region's demographics and need factors. Total observations were 232 districts in nationwide, and we analyzed separately Seoul(25 districts) and non-Seoul areas(207 districts). The standardized CI values of health care resources were positive(favoring the rich region) across the nation in almost all kinds of resources. Especially the number of specialist, dentist, dental clinics, clinics, oriental medical clinics, pharmacists, and pharmacies were statistically significantly favoring the rich region. But the CI for the number of long-term care hospitals, public health centers were negative(favoring the poor region). The tendency of CI presenting positive values were increased in Seoul area. But in the case of non-Seoul, the CI indexes were nearly zero. The results suggest that except the Seoul area, little regional socioeconomic-related inequalities were observed in the distribution of health care resources in Korea.

• Journal of Korea Water Resources Association
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• v.37 no.8
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• pp.663-674
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• 2004

In this study, the principle of water allocation is proposed based on efficiency, equity, sustainability. Also weighting factors are estimated with sectoral factors and regional factors. The former represents relative weights among water use and the latter represents physical characteristics of water demand places. The AHP(Analytic Hierarchy Process) is applied to estimate the sectoral factors, and compounded regional-characteristic factors and regional-scale factors, which reflects socioeconomic statistics for the regional factors. By applying these weighting factors, water allocation rules for dam is developed and applied to Andong dam which supplies water to parts of Busan Shi, Daegu Shi and Goryeong Gun in a water-deficit situation. As a result, it is estimated that Water allocation by priorities distributes the entire water shortage to the lowest rank of water sectors or regions, while water allocation by relative weighting factors disperse all the burdens of water shortage to all sectors and regions.

• Journal of recreation and landscape
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• v.12 no.4
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• pp.35-44
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• 2018

The purpose of this research is to evaluate Seoullo 7017 based on Universal Design (UD) principles and guidelines. To derive UD principles applicable to the site context, we used the 2017 Seoul Universal Design Guideline and assessment index provided by the Universal Design Research Center and established 11 evaluation criteria. With respect to research methods, a literature review and on-site field survey were applied, through which we derived UD principles and evaluation criteria to identify UD problems. The 11 evaluation criteria consist of pedestrian space, facilities, access, main entrance, parking lots, trails, restrooms, convenience facilities, information facilities, rest areas, and playgrounds, and these were associated with UD principles for evaluation. As a result, the main entrance had the highest UD score, while parking lots had the lowest in terms of equity, safety, simplicity, and accessibility. Restrooms received a lower UD score because of poor conditions of security and alert systems. Rest areas were found to be uncomfortable for disabled people. With respect to the internal trails, we found the lack of braille block and irregular placement of planting pots made blind people uncomfortable when walking. In terms of UD principles, flexibility received the highest score, followed by amenity, equity, simplicity, tolerance, accessibility, and safety. Flexibility received the highest score, owing to the provision of proper information about convenience facilities and trails, while safety received the lowest, based on poor access to parking lots, inadequate paving materials and colors, and a lack of 24-hour security systems. We hope this research contributes to improving the universal design, so that people are not discriminated against in the use of the park in terms of age, sex, or physical disability. We expect the study to help facilitate empirical studies to verify UD principles and provide improved quality of UD for Seoullo 7017.

• Korean Business Review
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• v.19 no.2
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• pp.1-21
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• 2006

The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

• The Journal of Fisheries Business Administration
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• v.30 no.2
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• pp.1-23
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• 1999

In the Northeast Asian region fisheries agreements of the past regarding high seas as an agreement area were transformed or new agreements were introduced in order to conform to the EEZ regime. However, the existing joint regulatory zone which “open” status is somewhat similar to the high sea not only disappear, but also two new systems were established. To begin with, parties of the agreement claimed their EEZs to be from the territorial sea baselines to the extent set forth, problem of the fishery access of the other party under the agreement is to be solved on the principle of reciprocity and on recognizing of the catch results achieved in the past. In regards to the overlapping zones like neutral zone of the East Sea of Korea(Sea of Japan) and neutral zone to the south of the Cheju Island, provisional measures zones in the Yellow Sea and in the East China Sea, and transitional zone of the Yellow Sea special fisheries management systems reflecting the legal character of the zone involved are applied. Moreover, as fisheries agreements defining open sea as an agreement zone are not able to conform to the EEZ regime, so new fisheries agreements must be taken out from old systems and conceptions, and must be understood and enforced from the new point view. Therefore, countermeasures needed to do so should be developed, and their basic structure is as follows. Firstly, the basic concept of the EEZ regime requires that the coastal states have sovereign rights on their sea zones' natural resources and bear responsibilities appropriate to their allowed jurisdiction. Each Northeast Asian state should adjust the structure of fishing industries and employ advanced fisheries management system, and should make efforts toward such issues of the state policy as increasing fishery resources and preserving ocean environment. Secondly, measures should be developed to solve the international fisheries disputes which are to occur under enforcement of the new fisheries agreements system. In regards to the acts of violation the fisheries laws in the foreign EEZ the principle of jail sentence prohibition is established by the UN Convention on the Law of the Sea, and every fisheries agreement reflects this principle. Therefore, the present question is to consider concrete measures to enable the easy release of the seamen, who violated fisheries laws slightly and well-intently, through establishment and management of the guarantee fund needed to make collateral reasonable. Thirdly, Korean-Russian and Russian-Japanese fisheries relations were formed on the basis of the EEZ regime, since 1992 and 1977 respectively, and are expected to maintain mutually beneficial cooperative character. As for Korean-Chinese-Japanese fisheries relations, the operational problems of overlapping zones, and problem of the permits for EEZ mutual access should be solved on the basis of the principle of reciprocity and equity rather than unilaterally from any side.

• Korean Journal of Social Welfare
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• v.50
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• pp.235-263
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• 2002

The present study is designed to explore restructuring direction of the old-age income maintenance system and development direction of the Seniority Pension Scheme(SPS) in Korea. While the SPS is trifling scheme with tiny benefit amount and small budget, the SPS has important role that function as only public income maintenance scheme for both the low income class and the excluded from public pension and public assistance at present stage because of immature National Pension. This study starts with the research question why serious mis-matching problem between needs and resources in old-age income maintenance system occur. Thus this study explores fundamental change direction of the old-age income maintenance system which is coincide with further situation change(demography, labour market, family structure). Also this study explores desirable SPS's development direction as taking into account relation with other public old-age income maintenance system. This paper suggests basic direction of old-age income maintenance system as follows: principle of universal and individual security; principle of sustainability; principle of equity. Under general principle, this paper also proposes largely two development scenario of the SPS. The one is to maintain present transitional and provisional scheme with trying scheme's substantiality. The other is to change into permanent old-age income maintenance scheme for the excluded public pension and public assistance. At this point it is the public pension's role that the SPS's development direction is determined. If the public pension keep one pension per one earner as present system, non-contribution pension as present SPS should maintain continuously. However, if the public pension reorganize into basic pension of one pension per one person and earning-related pension, the SPS should be managed temporarily until mature of public pension. Therefore whether the public pension play basic security role for all elderly or not will determine the SPS development direction.