• Journal of Internet Computing and Services
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• v.22 no.6
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• pp.51-57
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• 2021

If a company's actions to save or avoid taxes are judged to be tax evasion rather than legal tax action by the tax authorities, the company will not only pay tax but also non-tax costs such as damage to corporate image and stock price decline due to a series of tax evasion-related news articles. Therefore, this study measures the frequency of occurrence of tax evasion controversial keywords in internet news portal as a factor to measure the severity of the case, and analyzes the effect of the frequency of occurrence on corporate value. In the Korean stock market, we crawl related articles from internet news portal by using keywords that are controversial for tax evasion targeting top companies based on market capitalization, and generate a time series of the frequency of occurrence of keywords about tax evasion by company and analyze the effect of frequency of appearance on book value versus market capitalization. Through panel regression and impulse response analysis, it is analyzed that the frequency of appearance has a negative effect on the market capitalization and the effect gradually decreases until 12 months. This study examines whether the tax evasion issue affects the corporate value of Korean companies and suggests that it is necessary to take these influences into account when entrepreneurs set up tax-planning schemes.

• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.249-259
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• 2022

More than a year has already passed since the Gyeongbuk Hemp Regulation Free Zone Project was implemented, and it is time to supplement and review the deficiencies in production history management for the domestic hemp industry after the Free Regulatory Zone. In this study, the current status and characteristics of cannabis history management in the Gyeongbuk Hemp Regulation Free Zone project were investigated, and problems with current history management were derived using service design tools such as pilot interviews, shadowing, and Customer journey map. The case of the cannabis production system and the CTS recommended for the legal cannabis market in Oregon, a leading country, was compared and analyzed, and the direction was to secure safety through production cycle history management suitable for growth characteristics, efficient technology application for real-time management, and history information sharing. Through this study, it is expected that it will help improve the current hemp production history management system and properly settle the history management system of domestic hemp industrialization in the future.

• Journal of The Korea Institute of Healthcare Architecture
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• v.28 no.3
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• pp.47-54
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• 2022

Purpose: This study presents the analysis on space usage of delivery departments in regional public hospitals. The results intention is to achieve improvement of the delivery environment for the mothers and newborns regarding exposure prevention and efficient infection control. The purpose of this study is to provide fundamental data for architectural plans and guidelines for the delivery department. Method: The investigation and analysis were based on research papers, legal systems, public medical statistical data, and the architectural floor plan drawing. For research, 20 regional public hospitals with an operating delivery room were excluded. Regarding data accessibility, 15 regional public hospitals were selected. Results: To overcome the increased vulnerability of the delivery department, the research results of basic data is provided for the establishment to address urgent needs and rapid response. Thus, the research results are as follows: Firstly, the delivery department needs to respond promptly according to the type of patients. For example, in a case of emergency surgery, a connected circulation plan with the related departments is needed. Secondly, for the environment of the delivery area, alleviating anxiety is imperative for pregnant patients and guardians, labor, childbirth, and recovery. Therefore, these needs must be addressed for treatment space and circulation. Lastly, the delivery department is classified into three areas for analysis: access area, treatment area, and support area. In most of the delivery departments of the 15 selected hospitals, there is no space for the access and support area except for the labor and delivery rooms in the treatment area. For the access area, a waiting area, changing room for pregnant women and guardians, and a storage space for contaminated linens are required for infection prevention, safety, and efficiency. For the treatment area, childbirth processes and circulation should have space reserved for labor, delivery, recovery, examination, and treatment. In preparation for an emergency during childbirth, emergency response measures and supporting space needs to be established. For the support area, circulation and rooms are to be designed for medical staff support, activity space, storage and transportation of equipment, and urgent medical treatment. Implications: Along with the low fertility rate and the decrease of medical institutions that operate delivery departments, for the purpose of establishing a public medical service system and a healthy medical environment for mothers and newborns, the researched information demonstrates basic data on space plan of delivery departments in regional public hospitals.

• Korean Journal of Clinical Laboratory Science
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• v.54 no.4
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• pp.285-292
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• 2022

The education and training system, the ISCO (International Standard Classification of Occupations), and the legal systems of Japan and the United States consider all ophthalmic optometry laboratory personnel as ophthalmologists. They encompass optometrists, orthoptists, optometric technicians, and ophthalmic medical technicians. Data retrieved from the KOSIS (Korean Statistical Information Service) revealed that the number of opticians associated with the department of ophthalmology in 2022 could be appraised by classifying their medical institutions; contrarily, the number of clinical laboratory technologists could not be assessed. However, the current research investigated a general tertiary hospital and determined that clinical laboratory technologists outnumber opticians. Classification in Korea is based on ophthalmic optometry laboratory personnel, ISCO, ISCED (International Standard Classification of Education), the medical service act, the act on medical service technologists, and the higher education act. These results cannot be compared to the optometrists evaluated in the United States. Ophthalmology is a suitable profession for optometric technologists and technicians who perform under the instructions of ophthalmologists and optometrists. The field of eye healthcare would be benefitted by assigning the management based on their qualification according to the requirement of the job title, such as 'Clinical Optometry Technologist' to be given to clinical laboratory technologists and opticians who work in the ophthalmic optometry laboratories after obtaining a private qualification endowed by the Korean Ophthalmological Society and the Korean Optometry Society.

• Korean Journal of Forensic Psychology
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• v.12 no.2
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• pp.223-251
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• 2021

Statement analysis is a technique that examines the credibility of a statement by scientifically analyzing problems and psychological characteristics that appear in the content of the statement. The statement analysis report is prepared, submitted, and used for legal judgments when there is a suspicion of sexual abuse for children(under 13 years of age) and persons with disabilities since it is usually difficult to secure physical evidence nor eyewitnesses. However, the criteria for evaluating the quality of a statement analysis report or testimony are not available in Korea. Although forensic experts and professional organizations in North America and Europe are providing recommendations and guidelines for preparing forensic assessment reports, qualitative analysis research studies for forensic reports revealed a number of problems such as missing or poorly described essential information and lack of logical connection between evaluation results and forensic opinions. Therefore, forensic evaluation guidelines and forensic reports submitted to the courts in the United States, as well as the Structured Quality assessment of eXpert testimony (SQX-12) developed in Sweden were examined to suggest the Korean version of quality evaluation criteria for statement analysis report and testimony. This criteria can be used to improve effectiveness of forensic reports within criminal justice system and used as a guideline to assess the quality forensic reports or expert testimony prepared by experts. However, this criteria do not guarantee the reliability of the statement itself.

• Journal of the Korean Society of Marine Environment & Safety
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• v.29 no.1
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• pp.44-51
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• 2023

The Convention on the International Regulations for Preventing Collisions at Sea, 1972 (COLREGs) was adopted to prevent ships from colliding with other ships or any object such as the seabed. COLREGs have been codified and refined since the mid-19th century, and have reached the present. Therefore, the terms and sentences used in COLREGs also have distinct academic and legal connotations. However, in the Maritime Safety Act of the Republic of Korea, which translated COLREGs into domestic law, the "risk of collision" and the "danger of collision" was used in the law without distinguishing their meanings. Accordingly, the difference between "risk" and "danger" was analyzed with reference to the definition of risk by an authoritative international organization of the United Nations such as the International Maritime Organization and the International Organization for Standardization as a well-known and authoritative non governmental organization. In addition, the cases codified in COLREGs and translated cases in the Maritime Safety Act were analyzed to highlight the need for amending the Maritime Safety Act. From the perspective of safe navigation, it is expected that the Maritime Safety Act in the future would distinguish between "danger" and "risk" so that the efforts of watch officers to prevent collisions could be further systematized.

• Maritime Security
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• v.6 no.1
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• pp.37-56
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• 2023

Recently, with the rapid development of ICT(Information and Communication Technology) and AI(Artificial Intelligence) technology industries, the emergence of MASS(Maritime Autonomous Surface Ship), which were thought only in the distant future, is approaching a reality. Along with the development of these amazing technologies, changes in the private law sector, such as liability, compensation for damages, and maritime insurance, as well as in the public law sector, such as maritime safety, marine environment protection, and maintenance of maritime order, have become necessary in the field of maritime law. In particular, with the advent of a new type of ship called MASS that does not have a crew on board, the kind and type of liability, compensation for damages, and insurance contracts in the event of a marine accident will also change. In this paper, the general theory about concept, classification, effectiveness and future of MASS and the general theory about concept and various obligations and responsibilities under the maritime law for discussion of MASS are reviewed. Next, in addition, regarding the problems that may occur in the event of a marine accident from MASS, the status as a ship, the legal relationship of the chartering contract, obligation to exercise due diligence in making the vessel seaworthiness, subject of responsibility, and liability for damages and immunity are reviewed from the perspective of maritime law. In addition, in the degree four of MASS, the necessities of further research to clarify the attributable subjects and standards of responsibility in the event of a marine accident, as well as the necessities of institutional improvement such as technology development, enactment and amendment of law and funding are presented.

• The Journal of the Convergence on Culture Technology
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• v.9 no.6
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• pp.25-31
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• 2023

The dispute over the Northern Limit Line in the West Sea has been sharply opposed since the U.N. commander set it in August 1953 with the aim of preventing accidental armed conflict between the two Koreas in the waters of the Korean Peninsula. In 2022, for the first time since the division, North Korea made a missile provocation beyond the NLL. The purpose of this study is to identify how the research on the NLL, which is under way by North Korea's actual provocation, has been conducted and to suggest a direction to proceed. This study examined the trend of research using a total of five academic information DBs, including RISS and Scholar, focusing on academic papers studied on NLL from 1998 to 2023. As a result of examining the current status of each year, field, and research method, significant differences in research volume were identified according to the government's relationship with North Korea, and the research field had the most introduction of the concept of NLL and historical background, confirming the need to expand to more diverse fields to have international legal justification and justification for the NLL, considering the changing international environment according to the logic of power. In terms of final research methods, most of them were literature studies, so the need for quantitative research using interviews, surveys, and big data was also found. It is hoped that the analysis results of this paper will play a positive role in setting the research direction for the international response of the NLL in the future amid the interests of the international political environment that is still ongoing.

• Journal of Navigation and Port Research
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• v.47 no.6
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• pp.437-447
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• 2023

By actively adopting technologies from the Fourth Industrial Revolution, the port industry is trending toward new types of ports, such as automated and smart ports. However, behind the development of these ports, there is an increasing risk of cyber security incidents and threats within ports and container terminals, including information leakage through cargo handling equipment and ransomware attacks leading to disruptions in terminal operations. Despite the necessity of research to enhance cyber security within ports, there is a lack of such studies in the domestic context. This study focuses on Busan Port, a representative port in South Korea that actively incorporates technology from the Fourth Industrial Revolution, in order to discover variables for improving cyber security in container terminals. The research results categorized factors for enhancing cyber security in Busan Port's container terminals into network construction and policy support, standardization of education and personnel training, and legal and regulatory factors. Subsequently, multiple regression analysis was conducted based on these factors, leading to the identification of detailed factors for securing and enhancing safety, reliability, performance, and satisfaction in Busan Port's container terminals. The significance of this study lies in providing direction for enhancing cyber security in Busan Port's container terminals and addressing the increasing incidents of cyber security attacks within ports and container terminals.

• Journal of Digital Convergence
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• v.21 no.3
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• pp.49-62
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• 2023

Due to social and cultural changes and the growth of aging people living as a single because of aging, lonely deaths are steadily increasing, and each local government has begun to define them as a social problem. The legal basis began to be established. In order to explore policy measures to prevent lonely deaths, this study examined cases of lonely death prevention policies using smart digital information technology (AI, IOT), which is being promoted by Daegu Metropolitan City to promote non-face-to-face policies to prevent lonely deaths. Policies related to lonely deaths are divided into two axes: lonely death prevention projects and post-excavation support projects. In order to operate these businesses efficiently, the provision of non-face-to-face services through artificial intelligence and the Internet of Things is recognized as a new service delivery system, so the importance and necessity of non-face-to-face services is increasing. It is time that multifaceted changes and preparations are needed, such as establishing a system to expand the non-face-to-face industry at the national level. In order to respond to another national disaster situation in the future, the non-face-to-face smart care system is being expanded in various welfare policies such as preventing lonely deaths. It will have to be activated.