• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.18
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• pp.8573-8578
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• 2016

Background: This study was guided by principles of the theoretical system of evidence-based medicine. In particular, when searching for evidence of breast cancer, a measuring scale is an instrument for evaluating curative effects in accordance with the laws and characteristics of medicine and exploring the establishment of a system for medically assessing curative effects. At present, there exist few tools for evaluating curative effects. Patient-reported outcomes (PROs) refer to outcomes directly reported by patients (without input or explanations from doctors or other intermediaries) with respect to all aspects of their health. Data obtained from PROs provide evidence of treatment effects. Materials and Methods: In accordance with the tenets of theoretical medicine and ancient medical theory regarding breast cancer, principles for developing a PRO scale were established, and a theoretical model was developed and a literature review was performed, items from this pool were combined and split, and an initial scale was constructed. After a pilot survey and additional modifications, a pre-questionnaire scale was formed and used in a field investigation. After the application of statistical methods, the item pool was used to create a formal scale. The reliability, validity and feasibility of this formal scale were then assessed. Results: In a clinical investigation, 479 responses were recovered, with an acceptance rate of 95%. a combination of various methods was employed, and the items that were selected by all methods or more than half of the methods were employed in the questionnaire. In these cases, the screening methods were combined with certain features of the item, A total of four domains and 38 items were reserved. The reliability analysis indicated that the PRO scale was relatively reliable. Conclusions: Scientific assessment proved that the proposed scale exhibited good reliability and validity. This scale was readily accepted and could be used to assess the curative effects of medical therapy. However, given the limited scope of this investigation, the capacity for adapting this scale to incorporate other theories could not be determined.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.6
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• pp.120-125
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• 2018

Various security threats, such as North Korea's nuclear tests and intercontinental ballistic missile developments, are becoming issues. Considering the current security situation in South Korea, proper selection of weapons and efficient defense acquisition systems are essential. In this paper, we conduct a survey and analysis of the defense core technology necessary for the development of weapons systems, and review whether current defense research and development is carried out efficiently. A theoretical study was conducted on ways to enhance the linkage between defense core technology and weapons systems development. As a result of the study, the necessity for development of weapons systems and the linking of defense core technology planning with the need for institutional improvement in enhanced utilization of defense core technology were derived. We propose a method for a long-term weapons systems concept plan that integrates defense core technology planning with forces planning and pre-project research programs to improve planning efficiency.

• Research in Community and Public Health Nursing
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• v.15 no.4
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• pp.551-565
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• 2004

Purpose: The purpose of this study is to develop a day care center model focused on public health institutions for the elderly residing in their homes. Method: Research design for this study was a mult-level research, which consisted of a related literature review, an Internet search for knowledge of the current situation at home and abroad, on-site interviews, questionnaires collected from a sample of residents in a rural area, and a key-informants approach. Results: 1) The subjects of service - Generalized service should be provided to the elderly, 65 years and older, regardless of their assets. 2) The contents of service - Providing pre-health oriented and post-social welfare service that can integrate and satisfy a wide variety of public health and welfare needs of the elderly would strengthen the health care service of a day care center for the elderly. 3) Delivery system - Basic-level local self-governments should become a central operating body, and establishing a properly adjusted delivery system to a rural area after considering the efficiency and the access of vulnerable rural areas is needed based on modification of 'a Special Law for Agricultural and Fishery Areas' (rural public health center>rural health sub-center ${\rightarrow}$ unified health sub-center ${\rightarrow}$ public health hospital (public health center) ${\rightarrow}$ public welfare office). 4) Facility - Public health facilities such as public health centers and sub-centers should be located in areas that can easily access the facilities. 5) Funding - For day care center for the elderly in local self-government, the central government should modify a relevant implementation of subsidy in and provide some facilities and service regardless of the degree of self reliance of local self-government. 6) Human resources - It is needed to guarantee the period of workers of a day care center for the elderly, at least 3 to 5 years, with considering their specialty on aged care and avoiding circulation based positions. Furthermore, appropriate specially trained personnel such as medical workers and social workers should be placed to take care of both health service and welfare through strengthening of 'rules of law of elderly welfare,' Conclusion: future research is needed to test the model through a demonstration study using a model which may be developed in the future and to standardize the appraisal criteria of people hoping to enter a day care center for the elderly.

• Journal of Korea Entertainment Industry Association
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• v.14 no.7
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• pp.161-173
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• 2020

In-depth interview in the field of hospitality industry services was conducted in COVID- 19. Introduction of kiosks for non-face-to-face services using untact technology, reservation, pay systems, self-service, service improvement using room service should be carried out. It is also necessary to implement Instagram, Facebook, YouTube, P-blogs, online broadcasting and live commerce through the establishment of m-channel system through untact marketing sales channels in the hospitality industry now that the product composition to solve the pro -blem of untact marketing is drawing attention due to diversification of online sales channe -ls. Now, the recognition of important elements of service education and a establishment of differentiated system of untact marketing, expansion of untact sale channel, implementation of non-face-to-face counseling service and introduction of pre-booking, telecommuting were recognized as urgent parts. In particular, a service differentiation and importance of human services, which were recognized free of charge, have re-recognized as premium, and quality service aspect of the hospitality industry in untact and the direction to diversify marketing channels are presented.

• Therapeutic Science for Rehabilitation
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• v.12 no.2
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• pp.25-42
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• 2023

Objective : The purpose of this study was to identify the characteristics of a single-subject research study and qualitative levels in which occupational therapy interventions were performed on children with cerebral palsy. Methods : This study targeted papers, published in Research Information Sharing Service (RISS), National Digital Science Library (NDSL), Koreanstudies Information Service System (KISS), and E-article from May 20 to 29, 2022. The search terms were 'cerebral palsy' AND 'single subject research design' OR 'individual subject study'. Eleven papers, were finally selected and analyzed. Results : Most of the studies were medium in methodological quality, and the subjects were pre-school age and spastic hemiplegia. Among the single-subject designs, intervention-removal designs were the most common, and among them, ABA designs were the most common. Interventions included assistive devices, constraint-induced therapy, neurodevelopmental therapy, and sensory integration therapy were 2, and upper extremity exercise, interactive metronome, and CO-OP were 1. Dependent variables were measured with 2 to 4 measurement tools, Significant improvements were found in postural control ability, gait and balance, hand function, and upper extremity function. Conclusion : This study confirmed that it is helpful to apply cerebral palsy occupational therapy by presenting the characteristics of cerebral palsy, intervention sessions and effects, measurement tools and methodological quality levels.

• Journal of Food Hygiene and Safety
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• v.30 no.1
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• pp.13-27
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• 2015

A systemic review on the factors affecting food catering hygiene was conducted to provide information for risk management of food catering in Korea. In total 47 keywords relating to food catering and food hygiene were searched for published journals in the DBpia for the last decade (2005-2014). As a result, 1,178 published papers were searched and 142 articles were collected by the expert review. To find the major factors affecting food catering and microbial safety, an analysis based on organization and stakeholder were conducted. School catering (64 papers) was a major target rather than industry (5 pagers) or hospitals (3 papers) in the selected articles. The factors affecting school catering were "system/facility/equipment (15 papers)", "hygiene education (12 papers)", "production/delivery company (6 papers)", food materials (4 papers)" and "any combination of the above factors (9 papers)". The major problems are follow. 1) The problems of "system/facility/equipment" were improper space division/separation, lack of mass cooking utensil, lack of hygiene control equipment, difficulty in temperature and humidity control, and lack of cooperation in the HACCP team (dietitian's position), poor hygienic classroom in the case of class dining (students'), hard workload/intensity of labor, poor condition of cook's safety (cook's) and lack of parents' monitoring activity (parents'). 2) The problem of "hygiene education' were related to formal and perfunctory hygiene education, lack of HACCP education, lack of compliance of hygiene practice (cook's), lack of personal hygiene education and little effect of education (students'). 3) The problems of "production/delivery company" were related to hygiene of delivery truck and temperature control, hygiene of employee in the supplying company and control of non-accredited HACCP company. 4) The area of "food materials" cited were distrust of safety regarding to raw materials, fresh cut produces, and pre-treated food materials. 5) In addition, job stability/the salary can affect the occupational satisfaction and job commitment. And job stress can affect the performance and the hygiene practice. It is necessary for the government to allocate budget for facility and equipment, conduct field survey, improve hygiene training program and inspection, prepare certification system, improve working condition of employees, and introducing hygiene and layout consulting by experts. The results from this study can be used to prepare education programs and develop technology for improving food catering hygiene and providing information.

• International Commerce and Information Review
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• v.17 no.2
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• pp.173-197
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• 2015

The development of IT expanded the scale of e-commerce, and grew large Internet shopping malls. As having raised the consumers' interest in overseas direct purchase(ODP) recently, the number and purchasing amount of ODP are constantly increasing. However, consumers need to pay attention to the potential problems which might happen by consumer's damage and conflict, as increasing the consumption through ODP. Because consumer's damages on utilizing ODP happen to the reason such as the trust problem between business and consumer due to the way which traded non face to face, non-compliance of goods delivery, returns, and refunds, and information asymmetry of items, a large number of consumer's damages in a wide range are much more likely to occur nowadays. The purpose of this study is to analyze the current state of ODP, and propose consumer damage's reduction and policy of the government through pre or post scheme for consumer damage's relief and consumer protection. As the compensation for consumer damages is actually inadequate, this study proposed a feasible alternative to the adoption of e-commerce insurance for both aggressive compensation and protection for consumer's damages and risk transfer and sustainable development of e-commerce.

• The Korean Journal of Community Living Science
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• v.15 no.3
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• pp.137-148
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• 2004

The purpose of this study is to prevent and review counter-action for the sexual harassment in campus by revealing current state of sexual harassment in campus relatively weak in sexual discrimination with regard to sexual harassment emerged as social problem serious in our nation. The targets of study were students and assistants in three schools located at $Kwangju\cdot{Chonnam}$ area, a questionnaire made by pre-researcher was applied to student vs. assistant with regard to sexual consciousness and recognition, and current state of sexual harassment, with analysis of material processed through statistical analysis using SPSSWIN 10.0 for verification of $$\chi$^2$ for identification of difference vs. family and student vs. assistant. The result of this research with regard to sexual harassment is under following: Firstly, the recognition of concept of sexual harassment was proved to be aware of be more than half a responders above average, lack of recognition showed significant number requiring establishment of concept of sexual harassment, the responders stated that they could do it alone should be treated in the counseling room in school. Secondly, 28.7% of students and assistants answered that they have suffered from sexual harassment now and. before, even a great number of males have experienced such sexual harassment. In case of female assistants, more than half of them suffered from sexual harassment suggesting us significant level of sexual harassment to female assistants. A depth of sexual harassment to assistants should be investigated in a further way by preparing for and establishing concrete preventive actions and researches, mostly suffered by males; In this respect, a preventive training of sexual harassment should be deemed to be provided to males. Thirdly, as a result of investigation of sex education and preventive action against sexual harassment in college, most of elementary, junior, junior high school hardly provide no or inefficient sexual harassment, and they responded that the campus needs its education. As a way to educate campus with sexual harassment efficiently, a special lecture or regular class might be designed for systematic education or sexual harassment through schools counseling room might be effective emphasizing upon role of the room according to opinions of responders. The college is required to install such offices or centers as can exclusively manage and take charge of sex education program operation, legal system of anti-sexual harassment, or personnel arrangement for such activities in school by reflecting such result into school for appropriate and efficient education of or counseling to sex.

• The Journal of the Korea Contents Association
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• v.17 no.7
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• pp.113-123
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• 2017

This research is designed to review the systems thinking and STEAM theory while ascertaining the effects of the classroom application of the STEAM programs based on systems thinking appropriate for studying climate change. The systems thinking based STEAM program has been developed by researchers and experts, who had participated in expert meetings in a continued manner. The program was applied to science classes over the course of eight weeks. Therefore, the application effects of the systems thinking based STEAM program were analyzed in students' systems thinking, STEAM semantics survey, and students' academic achievement. The findings are as follows. First, the test group has shown a statistically meaningful difference in the systems thinking analysis compared to the control group in the four subcategories of 'Systems Analysis', 'Personal Mastery', 'Shared Vision' and 'Team Learning' except for 'Mental Model'. Second, in the pre- and post-knowledge tests, the independent sample t-test results in the areas of science, technology, engineering, art and mathematics show statistically meaningful differences compared to the control group. Third, in the academic performance test regarding climate change, the test group displayed higher achievement than the control group. In conclusion, the system-based STEAM program is considered appropriate to enhance amalgamative thinking skills based on systems thinking. In addition, the program is expected to improve creative thinking and problem-solving abilities by offering new ideas based on climate change science.