• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.475-486
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• 2021

Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

• East Asian Journal of Business Economics (EAJBE)
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• v.8 no.4
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• pp.19-28
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• 2020

Purpose - This study aims to lay the foundation for a desirable direction to solve future environmental problems through framework research on environmental cooperation according to distribution of urbanization between South and North Korea. The article also attempts to explore solution to two Koreas' environmental problems from the cooperative perspective between South and North Korea and draw future policy tasks. Research design, data, and methodology - For methodology, North Korea's legal system to cope with disasters is taken into consideration in terms of literature review. This study also analyzes a series of processes related to North Korea's disaster management through case study, and draws policy measures for North and South Korea's cooperation scope and methods. Result - The results support that North Korea is very vulnerable to environmental disasters due to food shortages, economic sanctions, and enormous natural disaster damages including flood damages occurring each year, because of the lack of disaster prevention infrastructure such as river maintenance. Conclusion - At the current time when North and South Koran exchange and cooperation increase, a disaster management cooperative system is needed for the areas where South and North Korea manage through division. It also suggests that there is a need to establish regulations and procedures for support items in advance for a quick response to disasters in North Korean region.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.21-46
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• 2020

Purpose - This study aims to find if the introduction of project finance perspective leads to any modification to the view of PM industry on CSFs of PPP and their relative importance rank. Design/methodology/approach - Through literature reviews, this study came up with a set of CSFs reflective of both perspectives. AHP method was applied for analysis by developing an Analytic Hierarchical Model from this set and survey questionnaires of pairwise comparison to solicit 46 qualified expert responses. Findings - This study concurs with PM industry to acknowledge 'risk allocation', 'legal framework' and 'quality of feasibility' as ones of most important CSFs. However, relative importance rank of individual CSFs goes through significant modification under this study in favor of 'sponsor commitment and quality' but against 'political environment', in particular. Research implications or Originality - Discussions on the CSFs led by PM industry have not been properly reflective of project finance perspective, which is injected into this study to cure the partiality. For researchers, findings of this study may call attention to financing perspective when they discuss CSFs of PPP. Practitioners may benefit from this study by allocating resources in view of this new finding when pursuing PPP projects.

• 대한예방의학회:학술대회논문집
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• 1994.02a
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• pp.405-411
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• 1994

Hazardous wastes released into the general environment are of concern to the public and to public health authorities. In response to this concern, the Comprehensive Environmental Response, Compensation, and Liability Act, as amended (commonly called Superfund), was enacted in 1980 to provide a framework for environmental, public health, and legal actions concerning uncontrolled releases of hazardous substances. The Agency for Toxic Substances and Disease Registry (ATSDR) was created by Superfund to address the public health issues of hazardous wastes in the community environment. Two key Agency programs, Public Health Assessments and Toxicological Profiles, are designed to assess the risk to human health of exposures to hazardous substances that migrate from waste sites or through emergency releases (e.g., chemical spills). The Agency's public health assessment is a structured process that permits ATSDR to identify which waste sites or other point sources require traditional public health actions (e.g.. human exposure studies, health studies, registries, health surveillance, health advisories). The ATSDR qualitative public health assessment complements the U.S. Environmental Protection Agency's quantitative risk assessment. For Superfund purposes, both assessments are sitespecific. ATSDR's toxicological profiles are prepared for priority hazardous substances found most frequently at Superfund sites. Each profile presents the current toxicologic and human health effects information about the substance being profiled. Each profile also contains Minimal Risk Levels (MRLs), a type of risk assessment value. This paper covers ATSDR's experience in conducting public health assessments and developing MRLs, and it relates this experience to recommendations on how to improve chemical risk assessments.

• Journal of Biomedical Engineering Research
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• v.44 no.4
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• pp.264-274
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• 2023

Purpose: The objective is to extract insights that can contribute to the formulation of harmonized international policies and support measures for innovative medical devices and management systems. This study aims to propose effective strategies for future medical device innovation and healthcare delivery. Results: It investigates technological advancements, regulatory approval systems, insurance policies, and successful commercialization cases in South Korea, the United States, and the European Union. In 2018, the FDA implemented insurance coverage for Software as a Medical Device (SaMD) and recognized insurance coverage for Digital Therapeutics (DTx). Germany is a country that ensures permanent reimbursement for healthcare applications since 2020, making it the first country to provide legal health insurance coverage for fostering a digital ecosystem. Conclusion: The findings of this research highlight the importance of cultivating a supportive regulatory and environmental framework to facilitate the adoption of innovative medical devices. Continuous support for research and development (R&D) efforts by companies, along with the validation of clinical effectiveness, is crucial.

• Journal of Environmental Science International
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• v.32 no.6
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• pp.441-451
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• 2023

This study examines the changes in environmental resource perception and residential areas on Jeju Island. This study focuses on Jeju Island, which has prepared a legal framework for the total amount of environmental resources. The study identifies Jeju residents and non-provincial citizens, analyzes the differences between them, and suggests the future direction of the total amount system for environmental resources. This study aims to provide essential data necessary for successfully implementing the assigned environmental resources. This will contribute to sustainable growth and preserving valuable environmental resources in an era where environmental importance is increasing. The findings indicate that both Jeju residents and non-provincial citizens are satisfied with the current environmental resources on the island. However, when comparing past and current environmental resources, Jeju residents generally indicated lower satisfaction over time, whereas non-provincial citizens perceived an improvement over time. While overall satisfaction with the natural and local environment remains high, there is a notable increase in perception regarding the ecological value of plants, wildlife, wetlands, and Gotjawal areas compared to the past. These findings emphasize the importance of incorporating these high-priority components into the total environmental resource system for future consideration.

• Journal of Arbitration Studies
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• v.33 no.2
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• pp.109-137
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• 2023

This paper reviews legal framework, characteristics and main contents of the 'Optional Rules for the Arbitration of Disputes Relating to Outer Space Activity' enacted by the Permanent Court of Arbitration (PCA) in 2011. Space activities, which began in the 1950s, are undergoing significant changes according to the international characteristics and development of science and technology. New Space and the space business will be the key factors driving these changes. However, the diversity of disputes caused by New Space space activities and the characteristics of each type of dispute must be considered together. This is because the space business can be maintained and developed by securing the effectiveness of dispute resolution. This paper identifies that the PCA Space Dispute Arbitration Rules have important legislative and policy significance in this respect. Specifically, in this paper, the international space law system, the draft convention of the International Law Association, and the PCA arbitration rules were introduced in an overview of the international dispute settlement system related to space activities. Afterwards, it examines that the systematic structure and some major contents of the PCA Space Dispute Arbitration Rules in detail. Based on this, the paper suggests some points of application of the PCA Arbitration Rules and the legislative policy implications.

• Journal of Arbitration Studies
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• v.34 no.2
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• pp.27-44
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• 2024

The lack of consistency and predictability of arbitral awards in the Investor-State Dispute Settlement ("ISDS") mechanism has long been a subject of criticism. In international investment disputes, arbitral tribunals have frequently come up with different interpretations and results on similar investment agreement provisions. The arbitral tribunal's inconsistent decisions raised concerns not only among the parties to the investment dispute but also amongthe arbitral tribunals in other cases, which ultimately led to legal inconsistencies in international investment law. Arbitration awards may have some degree of disagreement in interpretation. However, the systemic inconsistencies that pervade ISDS risk undermining the purpose of the investment agreement system, which is to provide a predictable and stable framework to protect andpromote foreign investment while maintaining a balance with host state regulations. Therefore, this study proposes a plan to resolve this discrepancy and review standards for practical application. Reform of the ISDS mechanism could be a viable option to reduce, to some extent, the inconsistencies in interpretation, if not completely eliminate them. Reforms such as establishingguidelines, promoting cooperation between arbitral tribunals, and codifying the norms of the agreement can provide a means of reducing interpretive inconsistencies and strengthening the legitimacy of the ISDS mechanism. Reforming the ISDS mechanism will require all stakeholders to carefully consider the issues and the scope, nature, and feasibility of eachpotential reform.

• Animal Bioscience
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• v.37 no.1
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• pp.1-15
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• 2024

Poultry coccidiosis is an intestinal infection caused by an intracellular parasitic protozoan of the genus Eimeria. Coccidia-induced gastrointestinal inflammation results in large economic losses, hence finding methods to decrease its prevalence is critical for industry participants and academic researchers. It has been demonstrated that coccidiosis can be effectively controlled and managed by employing anticoccidial chemical compounds. However, as a result of their extensive use, anticoccidial drug resistance in Eimeria species has raised concerns. Phytochemical/herbal medicines (Artemisia annua, Bidens pilosa, and garlic) seem to be a promising strategy for preventing coccidiosis, in accordance with the "anticoccidial chemical-free" standards. The impact of herbal supplements on poultry coccidiosis is based on the reduction of oocyst output by preventing the proliferation and growth of Eimeria species in chicken gastrointestinal tissues and lowering intestinal permeability via increased epithelial turnover. This review provides a thorough up-to-date assessment of the state of the art and technologies in the prevention and treatment of coccidiosis in chickens, including the most used phytochemical medications, their mode of action, and the applicable legal framework in the European Union.

• The Korean Journal of Air & Space Law and Policy
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• v.28 no.2
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• pp.183-221
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• 2013

While in the early stages of space activities only a few states engaged in the use of outer space, as is well known, commercial space activities have grown dramatically in recent years. Both states, state institutions, and international governmental organizations as well as many private enterprises are engaged in such commercial use of outer space by now. This development is not reflected in the present state of space law. The existing international instruments of space law were developed and finalized before this development and thus only provide very few and sometimes unfitting provisions for the commercial use of outer space and particularly the use by private enterprises. Law formulated in an era when the word "privatization" had not even been coined cannot contain potential problems caused by the increasing commercialization of outer space. For the promotion and further development of such commercial use of outer space it is necessary to clarify and establish the legal framework for such use, because participants will need this information for their future investments in this field. The purpose of this paper is to research and make an analysis of the contents and international regulation of international space commerce, which is rapidly proliferating and to review the process of improvement on national legislations relating to the commercialization of outer space in a few main space advanced countries to make the sustainable progress of commercial space activities project in international society. The legal implications of matters such as international commercial launch services, the liability aspects of such services, intellectual property rights, insurance, product liability insurance and materials processing could one day will be subject to regulated by international space law as well as domestic law. In fact, the question of commercialization is linked to the question of sharing benefits of space activities, and this currently is an agenda item in the Legal Subcommittee of UN COPUOS. Most of developed countries have enacted the national legislation for commercial space activities relating to the development of our space as follows : The National Aeronautic and Space Act of 1958 and the Commercial Space Act of 1998 in the United States, Outer Space Act of 1986 in England, Establishment Act of National Space Center of 1961 in France, Canadian Space Agency Act of 1990 in Canada, Space Basic Act of 2008 in Japan, and Law on Space Activity of 1993 in Russia. Becides there are currently three national legislations relating to space development and commercial space activities in Korea as follows : Aerospace Industry Development Promotion Act of 1987, Outer Space Development Promotion Act of 2005, Outer Space Damage Compensation Act of 2008. Commercial space great promise for the utilization and expansion of human outer space activities but aspring commercial actors must recognize that foreign policy, as well as obligations to the international community as a whole, ensure that commercial space activities will not operate in a legal and regulatory vacuum. As commercial space matures the law and accompanying regulation will most certainly evolve and choose to become participants in the inevitable evolution of law and regulation.