• Journal of the Economic Geographical Society of Korea
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• v.12 no.2
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• pp.195-214
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• 2009

The Mangi yoram("萬機要覽"), a guidebook of state affairs, was published by royal command in the late Joseon period. Its chapters on financial affairs(財用篇) are particularly remarkable, as they explain on all aspects of the national finance of the late Joseon period in a clear manner. The financial part of the Mangi yoram includes metallic mineral resources, such as the location of gold, silver, copper, lead deposits and the prosperity and decline of the mines, and the various uses of each of the minerals. These are still regarded as valuable resources. Its contents on agricultural geography comprise not only the total yearly output of grains, paddyfields and dryfields, their taxation and standards of taxation, but also ginseng which was famous in the outside world in the pre-modern era. The book also clearly explains distribution of agricultural dikes for irrigation and their functions. The book also contains information on forestry geography, e.g. the varieties of pine trees and their distribution and mountain containment policies. Contents related to commercial geography consist of material on different types of markets such as the yukuijeon(六矣廛), sijeon(市廛), peongsisuh(平市署), nanjeon(亂廛), and the distribution, size and prosperity and decline of the border markets of the northern frontier such as the hoeryungkaesi(會寧開市) and geongwonkaesi(慶源開市). Contents related to transport geography are the distribution and functions of government granaries etc. Obviously, this book contains detailed information on various aspects of Korean geography. If we try to understand the contents of this book from the framework of modern geographical classification schemes, the geographic information contained in the book assumes even greater significance. In sum one may conclude that this book, which the king kept by his side, contained useful geography related knowledge and necessary information, and was directly relevant to the administration of the country. It exerted immense influence on the contemporary intellectual world of Joseon Korea, and was regarded as an invaluable resource.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.333-338
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• 1998

QCC(Quality Control Circle) is a labor or employee group that regularly meets to discuss ways of improving product quality. Its goal is to develop and present various ways for employees to solve problems, generate and implement new ideas and gather information that would prove helpful in both areas. It will also educate employees of the responsibilities that a quality warranty will bring forth. This study conducted research on the QCC activity of Korean manufacturers in two primary ways: first part consisted of items used to diagnose QCC activity, Second part consisted of 8 items used to investigate goals and their effectiveness, obstruction and organization. Accordingly, main goal of our research was to find ways to improve through QCC.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.43-47
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• 2021

In the course of this article, the concept of "innovation" was considered and analyzed, which is considered not only as a subject, something new, but also as a process. The process of introducing something new into life, and in our case, into the educational process. Innovative educational technologies are varied and plentiful. In this article, the most commonly used. Among them: the use of ICT, game techniques, the portfolio method, personality-oriented, information support of the learning process, educational and health-saving technologies, and others.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.16 no.9
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• pp.2976-2990
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• 2022

The adaptive adjustment of reference or weight vectors in decomposition-based methods has been a hot research topic in the evolutionary community over the past few years. Although various methods have been proposed regarding this issue, most of them aim to diversify solutions in the objective space to cover the true Pareto fronts as much as possible. Different from them, this paper proposes a knee point-based reference vector adaptive adjustment strategy to concurrently balance the convergence and diversity. To be specific, the knee point-based reference vector adaptive adjustment strategy firstly utilizes knee points to construct the adaptive reference vectors. After that, a new fitness function is defined mathematically. Then, this paper further designs a many-objective evolutionary algorithm with knee point-based reference vector adaptive adjustment strategy, where the mating operation and environmental selection are designed accordingly. The proposed method is extensively tested on the WFG test suite with 8, 10 and 12 objectives and MPDMP with state-of-the-art optimizers. Extensive experimental results demonstrate the superiority of the proposed method over state-of-the-art optimizers and the practicability of the proposed method in tackling practical many-objective optimization problems.

• International Commerce and Information Review
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• v.11 no.3
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• pp.391-408
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• 2009

This study first designates the factors affecting Foreign Direct Investment (FDI) in order to analyze the FDI in Korea, and calculates the Korean FDI index by using various designated variables and by applying Factor Analysis Technique. In addition, it attempts to understand the influence wielded by the foreign investment variables of foreign multinationals on FDI in Korea, by setting to analyze & verify Environmental Factors and the overall model based on FDI in Korea. Through an emprical analysis of USA, Japan, EU, China, as our hypothesis, we could verify that the positive effects(+) among the decisive factors of FDI in Korea include the market size, the mean earning rate of domestic manufacturing industries, and the marketing capacities of foreign corporations, while the negative effects(-) include the ratio of taxation on domestic manufacturing industries. Other FDI factors have various effects on each, so some factors show the same effects as the hypothesis while others show separate effects. In addition, the only nation for which the effects of FDI factors in Korea coincide with the hypothesis completely is the USA, while other nations (such as Japan, EU, China) have some effects that conform to the hypothesis, but other effects do not accord with it.

• The Journal of Information Technology
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• v.4 no.1
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• pp.23-37
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• 2001

There is no doubt that electronic commerce facilitates international trade and lower transaction cost and help firms make the best of the opportunities of market access. The comprehensive programs had been implemented to provide better electronic commerce environments by international organizations such as OECD, UNCITRAL, APEC and etc. Especially, WTO plays the most important role to implement efficient forms and rules on electronic commerce after Seattle 3rd Ministerial Conference. Member countries recognize the need to conduct the electronic commerce in compliance with the principles and rules of WTO. However, there are many issues to be solved such as the clarifications of concepts and definitions, the possibility of adaptation of technological neutrality In GATS, the Imposition of taxation in electronic commerce transactions and the methods of protecting copyright as well as trademark. The Implementation of concrete forms and rules of electronic commerce in the WTO will be influential to international trade as the member countries have to adapt them In their transactions. Considering that further discussion will be continued in GATS, we need to analyze the problems and strategies for electronic commerce.

• The Journal of the Korea Contents Association
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• v.16 no.6
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• pp.717-725
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• 2016

The purpose of this research is to find the effect of the user's satisfaction according to the quality factor of the National Tax Service tax information system on the business performance of the tax officials. In this research, the quality factor of tax information system was divided into information quality, system quality, and service quality and the importance of the user's satisfaction and business performance was suggested. As the result of analysis, the suggested model showed acceptable data suitability and all of the suggested 4 hypotheses had an statistically meaningful effect. Accordingly, it could be identified that the quality factor of the tax information system had a positive effect on user's satisfaction when the tax officials conduct taxation business and that the tax officials with high satisfaction in using the tax information system showed greater business performance.

• Journal of Cadastre & Land InformatiX
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• v.52 no.2
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• pp.81-102
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• 2022

This study reviewed the concept of land registration and analyzed the land registration system in UK, Australia, USA, the Netherlands, France and Sweden. Land registration is a process of registering physical information and rights related to land in the land register for protection and regulation of land rights, taxation and dispute resolution. The land registration systems in the six countries were mainly analyzed in terms of policy, land register, objects and systems. As a result, first, the establishment of the land registration master plan is of paramount importance for sustainable development of land registration systems. Second, land register needs to be improved for 4D land management and service. Third, reduction of period and improvement of work efficiency for the cadastral resurveying should be considered. Last, a plan to improve public services by linking the geospatial technology with the land registration system is need.

• Environmental and Resource Economics Review
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• v.24 no.1
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• pp.1-53
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• 2015

In environmental policy areas, a greater use of economic instruments (EIs) has recently been observed in many countries. However, EIs are heterogeneous policy tools. The textbook case of a Pigouvian tax is far from widely used, mainly due to the information requirements and other structural and institutional constraints. The successful implementation of EIs might heavily depend on pre-existing structural and institutional conditions. Moreover, these institutional conditions are particularly unfavorable in developing countries. Using a simple analytical general equilibrium model, this paper examines how these constraints affect the welfare gain from the introduction of environmental taxes in developing countries. First, this paper solves for the second-best optimal Pigouvian tax and output tax in the presence of a distortionary tax on market use of labor. The result confirms that an environmental output tax achieves a socially-efficient level of emissions in the least-cost manner only if the nature of the linkage between the tax base and the environmental damage is fixed. Second, incorporating structural and institutional constraints into the model through a set of parameter values from China and the US, this paper calculates the net welfare effects of either using the ideal Pigouvian tax or instead using an output tax. The numerical simulation results show that the net welfare gain from the use of an ideal Pigouvian tax could be more than six times larger than that of an output tax in developing countries. On the other hand, the welfare gain is only 50 percent in developed countries. This means that the potential welfare disadvantage from using output taxes instead emissions tax for environmental purposes could be much greater in the case of developing countries.