• Korean Business Review
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• v.19 no.1
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• pp.115-136
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• 2006

Most countries that use a Value Added Tax(VAT) have exception for special cases with small enterprises who lack the ability to adapt in tax laws. VAT has been the most important tax. The simplified taxation system under VAT was introduced for small business taxpayers to perform tax liability easily and for government and taxpayers to get administrative efficiency by using a simple procedure. The present thesis suggests the conversion of simplified taxation system into general taxation as its improvement plan. That is, to abolish simplified taxation system, to convert it into general taxation and to apply the same tax base. The principle of fair taxation is not only important to realize tax justice, but also the principle of administrative efficiency important to increase the level of convenience for small enterprise taxpayers and efficiency for tax authorities.

• Journal of the Korean Society of Physical Medicine
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• v.11 no.4
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• pp.85-92
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• 2016

PURPOSE: A good, valid, and feasible tool for evaluating sit to stand (STS) is needed to help clinicians quantify the STS ability of stroke patients and people with balance disorders. The purpose of this study was to evaluate the concurrent validity of the Nintendo Wii Balance Board (WBB) and a force plate during STS and gait. METHODS: Seventeen healthy adults performed five trials of STS and gait on the WBB placed on the force plate. The force plate and the WBB were compared in regard to center of pressure (COP) and ground reaction force (GRF) data that were collected simultaneously. The variables used for analysis were time (s), integral summation (%), COP path length (mm), COP x range, and COP y range, all of which were measured for both tasks. Counter (%), peak (%), and rebound (%) were analyzed for STS, and $1^{st}$ peak (%), min peak (%), and 2nd peak (%) were analyzed for gait. The concurrent validity was analyzed using an intraclass correlation coefficient (ICC) and a standard error of measurement (SEM) with a 95% confidence interval. RESULTS: The concurrent validity of the WBB for STS ranged from fair to good (ICC=.701~.994, SEM=.029~3.815). The concurrent validity for gait was good (ICC=.869 ~.989, SEM=.007~2.052) aside from path length and x and y ranges of COP (ICC=-.150~.371, SEM=3.635~4.142). CONCLUSION: The GRF of the WBB has a good validity for STS and gait analysis. The WBB is remarkably portable, easy to use, and convenient for clinically assessing STS and gait.

• Archives of Plastic Surgery
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• v.44 no.1
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• pp.48-52
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• 2017

Background The ideal vaginoplasty must be successful functionally as well as have a natural appearance, and also must retain its functionality and appearance over the long term. Conventional vaginoplasty techniques have functional limitations and are associated with recurrent complications, but rectosigmoid vaginoplasty is known to have a high satisfaction rate due to its functional similarity with the vagina. We conducted the present study to assess the usability of rectosigmoid vaginoplasty over the course of long-term follow-up. Methods From March 1992 to February 2014, 84 patients were treated with rectosigmoid vaginoplasty; 44 had gender identity disorder, 29 had vaginal agenesis, 8 had female pseudohermaphroditism, and 3 had gynecologic malignancies after radical pelvic surgery. This retrospective study was based on a review of the patients' records, clinical examinations, complications, and questionnaires about appearance, function, and sexual intercourse. Results All patients who underwent rectosigmoid vaginoplasty were discharged within 2 weeks without surgical flap loss. The early complications were partial flap necrosis, difficulty in defecation, mucous hypersecretion, and postoperative ileus. The late complications were vaginal introitus contracture, vaginal prolapse, and difficulty in urination. The mean length and diameter of the neovagina 3.4 years after rectosigmoid vaginoplasty were 13.2 cm and 3.8 cm, respectively. On questionnaires about satisfaction, 70% of patients reported excellent satisfaction, 11% good, 12% fair, and 7% poor. Conclusions Rectosigmoid vaginoplasty is useful, safe, and well-accepted operative method with good functional and cosmetic results, such as natural lubrication and adequate vaginal length and width obtained without requiring the use of a dilator.

• Korean Journal of Construction Engineering and Management
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• v.4 no.1 s.13
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• pp.122-130
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• 2003

Nowadays, as construction projects become bigger, the probability of construction accidents is higher than any other day. When construction accidents break out, we may suffer from the loss of life and property. For preventing these damages, there is lawed that some public constructions have to insure Contractor's all risks insurance policy (CAR), However, CAR is used to preventing the insured from the loss of construction accidents, it is debated that the premium rate of CAR is not fair to the insured (contractors) The objects of this thesis are as follows Firstly, the fairness of the premium rate of CAR is reviewed, and then the amount of risk of the insured evaluates and applies to the premium rate. Secondly, the development direction of components for evaluating the amount of risk of the insured is presented in the research. Lastly, how to use the team which assesses the risk of the insured and construction works is proposed for deciding reasonably the premium rate of CAR

• The Journal of KAIRB
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• v.4 no.1
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• pp.16-22
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• 2022

Purpose: The traditional ethical study only suggests a blurred insight on the research using medical big data, especially in this rapid-changing and demanding environment which is called "4th Industry Revolution." Current institutional/ethical issues in big data research need to approach with the thoughtful insight of past ethical study reflecting the understanding of present conditions of this study. This study aims to examine the ethical issues that are emerging in recent health care big data research. So, this study aims to survey the public perceptions on of health care big data as part of the process of public discourse and the acceptance of the utility and provision of big data research as a subject of health care information. In addition, the emerging ethical challenges and how to comply with ethical principles in accordance with principles of the Belmont report will be discussed. Methods: Survey was conducted from June 3th August to 6th September 2020. The online survey was conducted through voluntary participation through Internet users. A total of 319 people who completed the survey (±5.49%P [95% confidence level] were analyzed. Results: In the area of the public's perspective, the survey showed that the medical information is useful for new medical development, but it is also necessary to obtain consents from subjects in order to use that medical information for various research purposes. In addition, many people were more concerned about the possibility of re-identifying personal information in medical big data. Therefore, they mentioned the necessity of transparency and privacy protection in the use of medical information. Conclusion: Big data on medical care is a core resource for the development of medicine directly related to human life, and it is necessary to open up medical data in order to realize the public good. But the ethical principles should not be overlooked. The right to self-determination must be guaranteed by means of clear, diverse consent or withdrawal of subjects, and processed in a lawful, fair and transparent manner in the processing of personal information. In addition, scientific and ethical validity of medical big data research is indispensable. Such ethical healthcare data is the only key that will lead to innovation in the future.

• Journal of Arbitration Studies
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• v.21 no.3
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• pp.21-54
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• 2011

International commercial arbitration has established itself as the primary dispute resolution mechanism for international business transactions. Certainly, there are commonly-accepted standards that have evolved to reflect an internationally-harmonized approach to issues relating to the taking of evidence. This is reflected in International Bar Association("IBA") Rules for Taking of Evidence in International Evidence("IBA Rules"). This IBA Rules were revised in 2010. Designed to assist parties in determining what procedures to use in their particular case, IBA Rules present some of the methods for conducting international arbitration proceedings. Parties and arbitral tribunals may adopt IBA Rules in whole or in part - at the time of drafting the arbitration clause in a contract or once an arbitration commences - or they may use them as guidelines. They supplement applicable national laws and institutional or ad hoc rules. The IBA Rules were an ambitious undertaking, designed to overcome fundamental cultural differences relating to the taking of evidence under different national court systems. While it is difficult to assess how frequently the IBA Rules are actually adopted by parties, it is fair to say that they have had a considerable influence on the practice of taking evidence in international arbitration. This article mainly describes the essential provisions of IBA Rules, as revised in 2010, including but not limited to production of document, witnesses of fact, party-appointed experts, and tribunal-appointed experts. It also provides a comparison of relevant procedural rules of civil law and common law systems to each of the above mentioned provisions. It is important for arbitration practitioners to understand the differences in the taking of evidence under civil law and common law systems, respectively. This article will be helpful for practitioners and academics not only to understand the revised IBA Rules themselves but also to prepare for, and adequately deal with, the frictions that may arise as a result of the differences in approach for taking evidences. Indeed, so prepared, the arbitration practitioner will be able to anticipate the expectations, perceptions and the conduct of the parties, their counsel and the tribunal members.

• Journal of Distribution Science
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• v.12 no.8
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• pp.17-29
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• 2014

Purpose - The use of corporate social activities to implement the concept of corporate social responsibility enhances brand equity and attitude, and strengthens economic competitiveness. In areas such as mobile communications, companies take the responsibility of protecting customers and enhance the quality of the mobile communication service, helping to make an effort to obey the regulations of the public trade order and fair trade agreement, enabling a healthy society through communication with elderly living alone or youths without parents, and enhancing marketing strategies. Research design, data, and methodology - To test the hypothesis, a survey was conducted. The surveyed population includes people who use the big three mobile communication services. The survey was conducted from October 4th to October 14th, 2013. A total of 500 survey questionnaires were circulated and 483 were collected; out of these, 32 were excluded due to missing or incomprehensible information. The data was analyzed with SPSS 18.0 via frequency analysis, trust analysis, search factor analysis, relationship analysis, confirmation factor analysis using AMOS 18.0, and structural equation model analysis. Results - Research on corporate social responsibility has been frequently conducted recently. Companies are perceived as social constituents satisfying the social desires of people in addition to customer needs. Further, companies are returning profits to society to satisfy community needs, because there is greater emphasis on the social responsibilities of companies. Companies' social responsibilities should include marketing strategies and the identification of customer needs. This study shows that social service activities influence brand value, which influences customer attitudes; therefore, social service activities indirectly influence customer attitudes. In order to increase customers' purchasing intention, it is essential to improve brand image via social services and provide a distinctive quality of service. Conclusions - This research has used the purposive selection method in the empirical analysis to identify the effect of social services on brand value and customer attitude. Therefore, this study revealed that businesses, whose ultimate objective is to improve customers' purchasing intention, should promote their brand equity through corporate social responsibility activities and offer a distinct service quality. Limitations in the progress of research were found and future indications to overcome these limitations are suggested as follows. First, survey responders had a limited understanding of social responsibilities; therefore, this concept needs to be explained to people first. Second, the research was done on people who live in Daejeon; thus, it is not representative of the entire country. The research has to be repeated with people in other cities. Third, there is a limitation in the study because the purposive selection method was used on Daejeon customers. In the future, a more precise selection of the population is needed. Fourth, Daejeon has unique geographical and size characteristics. Thus, customers in Seoul and other areas may display different characteristics and research on them may reveal different findings. Therefore, again, this study has to be repeated in other areas.

• Journal of Cadastre & Land InformatiX
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• v.50 no.2
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• pp.133-153
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• 2020

Officially assessed land price has been the index of South Korea since 1989 throughout different sectors of tax and welfare. Officially assessed land price is used as a tax valuation for the tax on property holdings, and the equity of such is the most important factor in the fair taxation for the people of South Korea. On this wise, this research analyzed and verified the horizontal and vertical inequity of officially assessed land price in Seoul by using the real transaction data between 2016 and 2018. In fact, Seoul's assessment ratio for the entire three-year period was 60.64% and it showed to increase each year. Horizontal equity was found to be most favorable in 2017, and the horizontal equity of each borough of Seoul appeared to improve each year. Vertical inequity was found to have reverse inequality in most boroughs of Seoul, however, some parts of Gangnam districts such as Gangnam-gu, Seocho-gu, and Gangdong-gu presented progressive inequality. Such example showed the need for improvement in terms of balance by each borough. The use of quantile regression demonstrated reverse inequality in most quantile, but, the differences in the value of the coefficient by each quantile showed the need for improvement of officially assessed land price with the equity of each quantile. Through the equity verification of officially assessed land price, it was analyzed that the lack of equity was found by year, by borough, and by use district. In order to redeem the lack of equity, the government must systematically supplement the real-estate disclosure system by initiating ratio studies to verify horizontal and vertical equity.

• The Journal of the Convergence on Culture Technology
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• v.8 no.3
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• pp.405-413
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• 2022

Since the COVID-19 outbreak, the active utilization of new health care service utilizing the ICT technology and data science such as telemedicine, smart hospital, AI dignosis has been increasingly found. In this study we examined the business model of Amazon healthcare which leads disruptive innovation in U.S. health care industry with the introduction of hybrid model of telemedicin, in-person care and customer-centric online drug delivery, home-use diagnostic kit, characterized by the integrated model combining medical care, drug delivery and the use of diagnostic kit. We showed using the multiproduct competition model that the synergy effect between the Amazon's original business areas and the healthcare business area causes the active market penetration and the increase in the customer value from utilization of the Amazon care. Using Hotelling's spatial competition model, we also showed that the competition in the health care market can be greater when consumer's choice of health care providers are available in telemedicine platform. In the long, run the issue of competition being weakened due to the exit of less competent healthcare providers may arise, to which the policymakers in the charge of fair competition in health care industry should pay attention.

• Journal of Korea Water Resources Association
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• v.55 no.11
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• pp.979-989
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• 2022

In hydrological surveys, observation through representative location is essential due to temporal and spatial limitations and constraints. Regarding the use of hydrological data and the accuracy of the data, there are still insufficient observatories to be used in a specific watershed. In addition, since there is virtually no standard for the location of the current evapotranspiration, this study proposes a method for determining the location of the evapotranspiration. To determining the location of evapotranspiration, a grid is selected in consideration of the operating range of the Flux Tower using the eddy covariance measurement method, which is mainly used to measure evapotranspiration. The grid of representative location was calculated using the factors affecting evapotranspiration and satellite data of evapotranspiration. The grid of representative location was classified as good, fair, and poor. As a result, the number of good grids calculated was 54. It is judged that the classification of the grid has been achieved regarding topography and land use as a characteristic that appeared in the classification of the grid. In particular, in the case of elevation or city area, there was a large deviation, and the calculated good grid was judged to be a group between the two distributions.