• Journal of the Korea Society of Computer and Information
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• v.11 no.2 s.40
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• pp.319-327
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• 2006

Higher grade elementary school students who have superior cognitive abilities need education of basic principles of computer or programming rather than computer in education. In this study, all the errors occurring while elementary school students wrote and executed programs were collected. in the method of predicting and dealing with possible-to-occur problems on programming education of the higher grades (4th, 5th and 6th grades) during their optional special activities or during talent aptitude activities after school, classified by type and analyzed. If the errors analyzed are put to practical use, optimal programming curriculums could be written and such curriculums could be a great contribution to induction of learning effect and interest on teaching learning. It was found by analyzing the errors collected for this study that the most of elementary school students during programming felt difficulties in simple errors by poor use of software and in simple coding by poor use of reserved words in English. In the next, students occurred errors by difficulties in understanding grammar. It was exposed that these error types were the opposite phenomena to those analyzed by commercial software developing companies, however, it is predicted that if teaching learning is setting improved, the same phenomena could be found desirably.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.345-352
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• 2021

This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.