The digital tax, recently referred to as the Google tax was finally agreed at the 31st General Assembly of the OECD (October 8, 2021) with full support by 136 countries and will take effect from 2023. The purpose of this study is to analyze the digital tax prepared by the OECD for global MNEs, and to suggest the impacts on the Korean industry and to present the Korean governmental countermeasures. As the first study, we analyzed the international agreement on digital tax. In results, we found that even if global MNEs do not set up a business operation in overseas countries, if sales and profits are generated, 25% of the excess profit is borne as tax (pillar 1), and when MNEs do business in all the countries, they are liable to at least a 15% tax (pillar 2). We think that countries around the world have prepared a minimum countermeasure to protect their companies in anticipation that global MNEs will easily encroach on their markets in the future. As the second study, in order to discover the reason why the MNEs are so strong, we investigated the trends of Google and B2B SaaS companies in details. In results, we discovered that the global MNEs establishes a digital platform partnership ecosystem that enables them to enter foreign markets easily and expand rapidly. In conclusion, as a countermeasure for the Republic of Korea, governmental policies were proposed at the corporate (startup nurturing), industry, and national level respectively.
The study attempted to analyze the experiences concerning professional identities of social workers working in hospice palliative care(HPC) multidisciplinary team by adopting ground theory method. The data were drawn from in-depth interviews with 11 social workers working in HPC teams for more than a year. As a result of the study, 166 concepts, 21 themes and 10 categories were presented. The core theme was identified as "growing up as a professional recognized by clients and other team members". The characteristics of social work and those of hospital setting systematic barriers and problems of the governmental support program worked as external conditions. The conflicts and confusions in social workers' professional identities were brought about as results of the conditions while successful team and the characteristics of individual setting promoted to get over the problems. The social workers experienced professional rewards and personal growth from hospice practices by utilizing diverse strategies. It was proposed that social workers should make efforts to be recognized as an essential profession in HPC multidisciplinary teams together with resolving the institutional problems such as regulations on qualifications of HPC social worker, professional education and governmental supports to improve work conditions.
The present paper reviews the development of democracy in the West and Korea. The first part of the paper provide a cultural framework for understanding the development of democracy in West and Korea. In the second part of the paper, an empirical study conducted in Korea will be presented. A survey questionnaire was developed to assess respondents' conception of political participation, political efficacy, trust, leadership, and social relations and it has been administered to national stratified sample in Korea (n=1,000). The results indicate that Korean respondents support the basic ideas of liberal democracy, such as the right to vote, participate in political organization, freedom of speech, and criticize government. At the same time, Korean respondents supported collective values, such as harmonious family life, harmonious social relations, and governmental welfare programs. Although Koreans trusted close ingroup members, such as family members and friends, they were less likely to trust their colleagues and outgroup members and were not likely to trust political and governmental institutions. Moreover, Korean respondents showed a low degree of political participation and efficacy and a high degree of political alienation. As for leadership, Koreans preferred moral and strong leaders. The overall results indicate that in Korea, although the basic ideals of democracy are valued, the method of implementing these ideals is different from the West. Detailed analysis of the results and implications of the study will be presented.
The Importance of SEP (Standard Essential Patents) Procurement Operation is on the side of Governmental and Public both to accelerate the national trade negotiation competitiveness. To operate cooperative system of SEP creation and management, Government should monitor the effect and performance periodically to public sectors. and To achieve the support objectives, it should establish the virtuous circle infrastructure between R&D and economic performance on SEP. This can make the SEP enhancement to pursue the international competitiveness on Intellectual Property Rights. Especially the specific support approach to each phase of the SEP declaration matrix is essential to consolidate the possibility of SEP creation and acquisition. In this study, the concepts of SEP to accelerate the national trade negotiation competitiveness and the prior research were verified through the investigation of market trend and current state of affair analysis. Through the analysis of international and domestic situation of SEP procurement and management, We have found the results as follows. First of all, the leading conglomerates and the Government should focus on the secondary and tertiary industries to create and acquire SEPs to accomplish the effectiveness of selection and concentration. In second, the SMEs and Univ. Labs should focus on the quaternary sector of the economy to retain the competitiveness of speed and challenge on SEP related. From this study, the appropriateness of the tailored-support management model should be institutionalized, and the results implied an research in order to examine the suitability among the current SEP to enhance the competitiveness of national trade research issues.
The recent rapid increase of international ocean cruises calling at Korea has prompted the interests of central and local governments in promotion of cruise ship tour. Korea's cruise tour policies and facility improvement plans tend to be focused only on main ports of cities with high calls at cruise port, such as Busan, Incheon, and Jeju. However, small and medium-sized ocean cities which represent the coastal areas are also seeking to activate cruise ship tour and attract investment, and therefore they merit governmental support as well. This study looks at the current conditions of cruise tourism in small and medium-sized ocean cities and searches for the means to activate cruise tours. It suggests improvement policies for port services, transport accessibility, urban facilities and tour activity support, as well as expected roles of public and private sector. As a case study of Yeosu in Jeollanam-do, it analyzes the present state and discusses possible future activation programs, comparing small and medium-sized cities with cities with main ports. In order to be a port of call, steady exertions for improvement are required in all areas regarding cruise tourism whether it's main or local. Especially, since local ports in small and medium-sized ocean cities are relatively unlikely to be developed into home ports, policies and tourism programs should be established to support them in being chosen as ports of call.
The core objective of this research article is to investigate different challenges and opportunities in management as well as start-ups of small businesses in India. The prudence behind this research is to examine various problems in front of the small businesses and to offer vital support and cooperation to overcome those with the support of concerned institutions through consultancy and training programs. The researchers have an intention to make available the research results to the governmental agencies, concerned small business institutions and also to the educational institutions which are continually design plans, programs, policies and strategies to upgrade the managerial and technical dexterities of the small business Indian operators. After thorough revision of relevant literature on small businesses and its management, the researchers used a well structured questionnaire and in-depth personal interviews with 586small business operators selected from manufacturing, trading (retailing and wholesaling), finance, servicing/repair businesses which are located in the coastal districts of Andhra Pradesh in India. The researchers have used convenience sampling and collected data was analyzed with the support of Microsoft Excel and frequency distribution. Noticeably, majority of the small businessmen in India are facing myriad number of challenges both in management and at the time of establishment of their business operations. In particular, 72.47 percent of small businesses operators' have substantiated their strong opinion towards the challenges they are facing particularly finance, marketing and other problems while managing their businesses. The researchers also attempted to get the opinions on problems of the various categories of small businesses while starting their operations. A staggering 68percent of respondents identified the problems related to preparation of business plan, location selection, marketing and other problems like lack of proper credit facilities, skilled manpower, and other infra related problems while setting up of their businesses. On an average, 64.62 and 63.51 percent of small businesses are facing various kinds of problems both at the time of day-to-day management as well as start-up of their businesses respectively. The present research confined with the opinions of only four categories of small business operators particularly from the manufacturing, finance, trading (retailing and wholesaling), and servicing/repair which are continuing their business operations from the nine coastal districts of Andhra Pradesh in India. The present study emphatically provides concrete information required to the business community for identifying an assortment of challenges faced by different small business operators in managing and at the time of their inception. This research paper is first of its kind from this part of the world by offering extensive and credible information required for prospective entrepreneurs in facing the dynamic challenges in managing their business. Furthermore, this research presents invaluable inputs to the stakeholders like all types of governments, policy makers, practitioners, researchers, and educators' about the various impediments faced by the small business community in India.
The purpose of this study is to explore social supports for elderly housing and their residential lives in small cities along rural counties of the United States and Canada, and suggest future implications for age-concentrated rural villages in Korea. In this study, five small and medium cities in non-metropolitan counties of California and Ontario province were visited and elderly residents and service experts were interviewed about their perceptions of community integrated social support networks for senior residences. The senior housing complexes were built due to influx of both metropolitan and rural residents seeking warm localities, traffic connections, business purposes in active production areas. and leisure attractions. There are five main social support networks for senior housing issues in these areas. First, the areas are claimed for senior zones and accordingly health industries are encouraged by local authorities. Second, the community is homogeneously constructed as a senior friendly environment and include features such as an RV park and mobile cottages. Third, senior-helping seniors are offered active work through golf-cluster active retirement communities. Fourth, traditional theme production camps are mobilized by the elderly workers. Lastly, an information system is maintained for screening volunteers and for senior abuse prevention. On the other hand, residential lives are occasionally negatively influenced by unbalanced concentrations of elderly facilities such as nursing stations and funeral homes. For the future of Korean rural elderly policies, suggestions are made as follows: first, an integrated urban and rural township that contains attractive places for early retiring people who seek a warm atmosphere in later life needs to be constructed. Second, an integrated model retirement village of urban and rural retirement life needs to be initiated as a measure of evaluating the adaptation process of movers in senior concentrated zones. Third, a cooperation system among governmental ministries needs to be formed with the long- term goal of establishing a traditional rural town of independent housing districts and medical facilities in rural areas. Fourth, productive and active lifestyles need to be maintained as the local community and government develop successful retirement rural villages, by limiting the expansion of nursing related facilities. Finally, generation integrated visiting welfare programs and services need to be further developed for the housing areas especially in the winter, when social integration and activity are relatively low.
Journal of Fisheries and Marine Sciences Education
/
v.14
no.2
/
pp.213-228
/
2002
This study is aimed to analysis the fishery consciousness of the fishermen in Kyungbuk province. an issue for the study may be used on activating device of fisheries high school. So, the data were collected from a fishermen living at the city of Pohang in Kyungbuk province. The treatment of materials are classified by age, level of a school career and by working career. This research evaluated percentage to the frequency of responses to each question and carried out $\chi^2$. The statistically signigicant level account for p<.05 and made use of SPSS 10.0. The conclusion of study were as follows; First, fishermen have little understanding for fishery consciousness, therefore there was needed public activities and life long education. Second, in order to solve the difficulties of fisheries villages, governmental financial support have to be presented, It is showed that economically, culturally, and financially, govermental policy should be devised for the purpose of emerging from backwardness of fisheries villages. Third, large portions of economic value should be allocated to fisheries villages by improving fisheries structure. Actually, lower incomes haves have burdened fisheries villagers with more debts. More years of being engaged in fisheries have resulted in more debts. People in fisheries villages regarded incomes as the most important among factors in their selecting fisheries as a job. If they earned more money in fisheries village than in metropolises, people on fisheries villages would choose the fisheries an their jobs. Naturally, there will prove to be an increase of number of persons engaged in fisheries. Also, thinking of fisheries as dangerous and heavy should be corrected into the new image by improving work environments and mechanization.
This study examines the characteristics of population ageing and the employment of aged workers in Seoul. Population indexes such as aged/child ratio and longevity degree are analyzed to identify the time-spatial changes and differentiation of population ageing by Gu. Job offerers, job seekers and employees related to the aged workers are also analyzed using data from Center of Job Placement for the Aged in Seoul. The results indicate that population ageing of Seoul has progressed faster than other regions in recent years. In addition, regional differences in tendency of population ageing is obvious even within Seoul. The percentage of unskilled laborer is much higher in Seoul compared with other regions. There is geographical differentiation in employment of aged workers among regions within Seoul. The employment opportunity of the aged is high in core economic areas of Seoul, while low in the outer residential area. This shows geographical mismatch between job offerers and seekers, which means that it is difficult for aged workers to get the jobs near to their residence. Accordingly, governmental support and intervention is needed considering their lower mobility.
ADR (Alternative Dispute Resolution) is a system to settle disputes without having to pursue a judgment through the courts; it provides an alternative to conventional judicial proceedings. As such, ADR is available to resolve a wide range of disputes, ranging from minor disagreements between neighbors to contracts involving millions of dollars. One can say there has been “efficient resolution of a dispute” only when it has been settled rapidly and finally to the satisfaction of all parties concerned, inexpensively and in a transparent manner. In this respect, ADR may well be regarded as the most efficient method to resolve disputes. In order to establish and disseminate ADR as a practical dispute-settlement procedure, first, governmental financial support is necessary, rather than having to depend upon fees collected from the disputing parties. At the same time, various inducement policies also are required. The most important factor is to make people aware of the fact that ADR is a low-cost, speedy system and more practical compared with other procedures. Second, cooperation from legal circles, lawyers in particular, is absolutely necessary. If disputes become serious, the general public normally seeks out lawyers for advice. Third, disputing parties have to be convinced of the benefits of ADR, secure in the knowledge that ADR will provide them not only with economic benefit but also a satisfactory result. Diverse ADR procedures should be developed and implemented to facilitate participation in a comfortable atmosphere with a mutually friendly relationship. The most important factor in achieving the wider use of ADR, which is attracting more attention of late, is the expectation that it will bring a satisfactory resolution to the related parties in dispute. The trend of seeking a new dispute-settlement method also reflects the changing sense of values in society today. Therefore, one specific method is not suitable for all kinds of disputes. A proper system should offer different approaches according to the pattern and type of dispute and the parties concerned. In selecting a dispute-resolution system, several factors have to be considered - the relationship between the parties, their financial situations, the necessity of maintaining confidentiality, urgency for settlement, etc. In the light of all these, it is desirable for the disputing parties to select the most appropriate of the available systems, not blindly turning to the courts, if and when a dispute arises.
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