• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.4
• /
• pp.299-307
• /
• 2020

Inter vivos in the context of wealth and estate planning can be generally defined as a transfer that takes place between the livings. Parents are motivated to transfer for altruisme and exchange. In this context, this study aims to explore another potential motives of inter vivos, which is 'affection'. Data is collected through semi-structured interviews with inter vivos experts who have published articles in this area. The interview is encoded and thematic analysis is carried out to classify themes and subthemes that exist in the inter vivos transfers. This study discovers four main themes, which indicate that inter vivos transfers based on affection can be enlightened by the relationship between parents and children, responsibility for children, types of inter vivos, and effects to other heirs. Relationship between parents and children can be explained as parents transfer their wealth to the closest children, children who care for them and to family members only. Parents also are responsible to protect their children after they die and assist them who are in need. Types of inter vivos are considered as boundless inter vivos and without any material return. Inter vivos based on affection also aims not to abuse other heirs.

• Korean Journal of Social Welfare
• /
• v.65 no.2
• /
• pp.179-201
• /
• 2013

Since the 1960s, Korean welfare regime has been characterized by developmental welfare regime, of which invisible welfare programs like relation-based welfare are one of core elements. Developmental welfare regime of Korea has been dismantled after 1990s by the internal and external pressures. Focusing on the declines of relation-based welfare, this study examines the dismantle of developmental welfare regime of Korea. Since the late-1990s, the roles of inter-family income transfer and public income transfer are significant changed in terms of each share of total household income and each contribution of poverty alleviation. In other words, the role of public welfare has been growing while that of relation-based welfare has been decreased in the last twenty years. For the sake of a successful welfare regime transition in Korea, redistributional function of public welfare is quite important, but the development of reciprocal social economy and open community are also needed. Because, at this time and in this place, traditional welfare state building strategy is not proper in many aspects. However, it is impossible to achieve the development of reciprocal open community by restoration of relation-based welfare which has been already declined. This study regards enlargement of social economy or third sector as a development of reciprocal open community, and insists that cooperatives are especially worthy of notice.

• Toxicological Research
• /
• v.23 no.1
• /
• pp.1-9
• /
• 2007

Transporters are membrane proteins that mediate the transfer of substrate across the cellular membrane. In this overview, the characteristics and the toxicological relevance were discussed for various types of transporters. For drug transporters, the overview focused on ATP-binding cassette transporters and solute carrier family 21A/22A member transporters. Except for OCTN transporters and OATP transporters, drug transporters tend to have broad substrate specificity, suggesting drug-drug interaction at the level of transport processes (e.g., interaction between methotrexate and non-steroidal anti-inflammatory agents) is likely. For metal transporters, transporters for zinc, copper and multiple metals were discussed in this overview. These metal transporters have comparatively narrow substrate specificity, except for multiple metal transporters, suggesting that inter-substrate interaction at the level of transport is less likely. In contrast, the expressions of the transporters are often regulated by their substrates, suggesting cellular adaptation mechanism exists for these transporters. The drug-drug interactions in drug transporters and the cellular adaptation mechanisms for metal transporters are likely to lead to alterations in pharmacokinetics and cellular metal homeostasis, which may be linked to the development of toxicity. Therefore, the transporter-mediated alterations may have toxicological relevance.

• The Korean Society of Law and Medicine
• /
• v.11 no.1
• /
• pp.199-239
• /
• 2010

In 2008, the Korean Supreme Court came across a plaintiff's claim to return his deceased father who had left family more than four decades ago and lived with another spouse(de facto) in the meantime to be buried after death in a cemetery of his own choice. The major opinion decided to approve the claim, on the ground that the first legitimate son should be the "head worshiper" prescribed in the article 1008-3 of the Korean Civil Code and that the corpse belong to the head woshiper, i. e. the head woshiper has a special "limited ownership" over the corpse for the purpose of its burial and worship, adding that a deceased's disposition inter vivos, if any, be only ethically but by no means legally binding others, including the head worshiper of course. Here scrutinized are the historical developments starting from the Roman criminal law of sepulchri violatio(trespass to grave) through the Canon law of the Middle Age and the doctrinal reactions to the challenges of anatomy and surgery to the formation of the "supporting the deceased" theory in Germany as well as the similarities in other european continental countries(Switzerland, Austria and France). The comparative review shows that the right of remaining family could neither be identified as limited "ownership" nor that the controversy over a corpse be solved by exclusively attributing/distributing it to one/some of the descendants. In principle, the question should be approached in the extension of family support.

• Journal of Family Resource Management and Policy Review
• /
• v.18 no.2
• /
• pp.143-162
• /
• 2014

The purpose of this study is to analyze the influences on resource transfers between middle-aged parents and their married children. This study used 2009 data from the National Research Foundation of Korea regarding inter-generational resource transfers and preparation for later life (kfr-2009-c00010). A sample of 1208 households of middle-aged parents with married children was used. The study found that parents provided financial resource transfers to their married children in the following circumstances: where parents received financial resource transfers from their married children, where the household income of parents was high, where the children were younger, and where the children were male. Parents provided instrumental resource transfers to their married children in the following circumstances: where parents received instrumental resource transfers from their married children, where the gender of children was female, where the children were employed, where married children had their own children who were either younger than a preschooler, and where household incomes of married children were high. Parents received financial resource transfers from their married children in these circumstances: where their emotional ties with their children was high, where the household income of the parents was low, where the household income of the married children was high, and where married children had preschoolers. The circumstances in which parents received instrumental resource transfers from their married children were where parents provided instrumental resource transfers and the household incomes of married children were high.

• Journal of the Korea Society of Computer and Information
• /
• v.15 no.5
• /
• pp.125-132
• /
• 2010

Decision problem called an optimal release policies, after testing a software system in development phase and transfer it to the user, is studied. The applied model of release time exploited infinite non-homogeneous Poisson process. This infinite non-homogeneous Poisson process is a model which reflects the possibility of introducing new faults when correcting or modifying the software. The failure life-cycle distribution used exponential and non-exponential family which has various intensity. Thus, software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement becomes an optimal release policies. In a numerical example, after trend test applied and estimated the parameters using maximum likelihood estimation of inter-failure time data, estimated software optimal release time.

• Proceedings of the KSAR Conference
• /
• 2009.06a
• /
• pp.6-7
• /
• 2009

• Journal of Life Science
• /
• v.23 no.12
• /
• pp.1557-1561
• /
• 2013

Carbonic anhydrase isozymes are a widespread, zinc-containing metalloenzyme family. The enzyme catalyzes the reversible inter-conversion of $CO_2$ and $HCO_3$. This reaction is the main role played by CA enzymes in physiological conditions. This enzyme has been found in virtually all organisms, and at least 16 isozymes have been isolated in mammals. Unlike mammals, there is little information available regarding CA isozymes in the tissues of non-mammalian groups, such as fish. Carbonic anhydrase is very important in the osmotic and acid-base regulation in fish. It is well-known that the gills of fish play the most important role in acid-base relevant ion transfer, the transfer of $H^+$ and/or $HCO_3^-$, for the maintenance of systemic pH. Rainbow trout, Oncorhynchus mykiss, is the most important freshwater fish species in the aquaculture industry of Korea, with annual production increasing each year. In addition, environmental toxicology research has shown that rainbow trout is known to be the species that is most susceptible to environmental toxins. Consequently, carbonic anhydrase was detected in rainbow trout, Oncorhynchus mykiss. The isolated protein showed the specific band with a molecular weight of 30 kDa and pI of 7.0, and it was identified as being carbonic anhydrase. The immunohistochemical result demonstrated that the carbonic anhydrase was located in the epithelial cells of the gills.