• Title/Summary/Keyword: third party application

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A Study on Payments of Royalty & License Fee and Customs Valuation (권리사용료의 지급과 관세평가에 관한 연구)

  • LEE, Byung-Lak;RHEEM, Sung-Sue
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.69
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    • pp.673-698
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    • 2016
  • This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

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A Study on the Availability of Chinese Internal Arbitration Institution by the Company invested from Korea (중국 투자기업의 중국 국내중재기구 이용 가능성에 관한 연구)

  • Yoon, Jin-Ki
    • Journal of Arbitration Studies
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    • v.24 no.4
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    • pp.49-97
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    • 2014
  • This study is about the availability of Chinese internal arbitration institutions by Korean invested companies. Generally, Chinese internal arbitration institutions lack independence from government. However, because parties seeking an arbitration award have ways to get neutrality from internal arbitration institutions that guarantee party autonomy, these Korean companies can use Chinese internal arbitration institutions to resolve disputes in China. Special attention should be given to the following. First, because Korean companies invested in China are legally in the same position as Chinese companies, unless foreign-related factors intervene, when disputes occur with Chinese companies or individuals, the disputes correspond to internal dispute, and when it comes to choosing the arbitration institution, these Korean companies must choose either a Chinese internal arbitration institution or foreign-related arbitration institution. Second, most Chinese internal arbitration institutions still lack independence from government, which can influence the fairness of arbitration in the future. Therefore, Korean companies invested in China should think about alternative ways to get a minimum impartiality in arbitration cases. Third, the parties are allowed to choose arbitration rules freely in Beijing, Xian, Chongqing, Guangzhou, and Hangzhou arbitration commissions. Therefore, in arbitration cases, the parties can get impartiality by choosing arbitrators according to the arbitration rules which they agree on, or by choosing partially modified arbitration rules of those arbitration commissions. Fourth, in order to get an impartial arbitration award from Chinese internal arbitration institutions in China, it is important for Korean lawyers or arbitration experts -- fluent in Chinese -- to be registered in the List of Arbitrators of Chinese internal arbitration institution by way of signing a MOU between the Korean Commercial Arbitration Board, or the Korean Association of Arbitration Studies and arbitration commissions such as those of Beijing, Xian, Chongqing, Guangzhou, and Hangzhou which comparatively do guarantee party autonomy. Fifth, because application of the preservation of property before application of arbitration is not approved in China, in practice, in order to preserve property before application of arbitration, it is best to file another suit in China based on other legal issue (e.g., tort) independent from the contract which an arbitration agreement is applied to. Sixth, in arbitration commissions which allow different agreement regarding arbitration procedures or arbitration rules, it is possible to choose a neutral arbitrator from a third country as a presiding arbitrator via UNCITRAL arbitration rules or ICC arbitration rules. Seventh, in the case of Chinese internal arbitral award, because the court reviews the substantive matters to decide the refusal of compulsory execution, the execution rate could be relatively lower than that of foreign-related cases. Therefore, when Korean companies invested in China use Chinese internal arbitration institution, they should endure low rate of execution. Eighth, considering the operational experiences of public policy on foreign-related arbitration awards so far, in cases of Chinese internal arbitration award, the possibility of cancellation of arbitral award or the possibility to refuse to execute the award due to public policy is thought to be higher than that of foreign arbitral awards. Ninth, even though a treaty on judicial assistance in civil and commercial matters has been signed between Korea and China, and it includes a provision on acknowledgement and enforcement of arbitral award, when trying to resolve disputes through Chinese internal arbitration institution, the treaty would not be a big help to resolve the disputes, because the disputes between Korean companies invested in China and the party in China are not subject to the treaty. Tenth, considering recent tendency of conciliation by the arbitral tribunal in China and the voluntary execution rate of the parties, the system of conciliation by the arbitral tribunal is expected to affect as a positive factor the Korean companies that use Chinese internal arbitration institution. Finally, when using online arbitration, arbitration fees can be reduced, and if the arbitration commissions guaranteeing party autonomy have online arbitration system, the possibility of getting impartial arbitration award through them is higher. Therefore, the use of online arbitration system is recommended.

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An Evaluation of Software Product Quality Using Statistical Quality Control (통계적 품질관리에 의한 소프트웨어 제품의 품질평가)

  • Riew, Moon-Charn;Rim, Seong-Taek;Chung, Sang-Chul;Lee, Sang-Duk;Shin, Suk-Kyu
    • Journal of Information Technology Application
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    • v.3 no.4
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    • pp.119-134
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    • 2001
  • Improving software product quality is a key to increasing user satisfaction and to achieving competitive edge. There are two approaches to assure high software product quality; development process-oriented and product-oriented. There have been many efforts for improving software quality through process certification, for example, CMM, ISO 9000 family, ISO/IEC 12207, SPICE and Bootstrap. However, a good process alone cannot guarantee good product quality. A need for the evaluation of software product quality by an independent third party is growing rapidly for several reasons. We are concerned with an application of Statistical Quality Control (SQC) to the evaluation of software product quality to obtain the efficiency of evaluation processes and the objectivity of evaluation results. Methods for selecting test cases using a random sampling approach have been discussed and methods for selecting acceptance criteria with respect to software product quality have also been suggested.

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Advanced Unified Communication Service System (차세대 통합 커뮤니케이션 서비스 제공 시스템)

  • Shin, Young-Mee;Bae, Hyun-Joo
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.36 no.8B
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    • pp.962-970
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    • 2011
  • This paper describes an advanced unified communication system. The advanced unified communications mean a service that integrates basic communications such as call, SMS, email, and chatting with social networking service considered as a new communication channel, presenting a unified user interface. The advanced unified communication system is composed of advanced UC(Unified Communications) applications, open UC service platform, and UC back-end servers. The advanced UC applications consist of web-based application and smart phone application. The open UC service platform provides a variety of service components that enable the third party applications to access basic communications and social network services within an enterprise. The UC back-end servers provide server functionalities for call, SMS, email, and chatting.

A Step towards User Privacy while Using Location-Based Services

  • Abbas, Fizza;Oh, Heekuck
    • Journal of Information Processing Systems
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    • v.10 no.4
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    • pp.618-627
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    • 2014
  • Nowadays mobile users are using a popular service called Location-Based Services (LBS). LBS is very helpful for a mobile user in finding various Point of Interests (POIs) in their vicinity. To get these services, users must provide their personal information, such as user identity or current location, which severely risks the location privacy of the user. Many researchers are developing schemes that enable a user to use these LBS services anonymously, but these approaches have some limitations (i.e., either the privacy prevention mechanism is weak or the cost of the solution is too much). As such, we are presenting a robust scheme for mobile users that allows them to use LBS anonymously. Our scheme involves a client side application that interacts with an untrusted LBS server to find the nearest POI for a service required by a user. The scheme is not only efficient in its approach, but is also very practical with respect to the computations that are done on a client's resource constrained device. With our scheme, not only can a client anonymously use LBS without any use of a trusted third party, but also a server's database is completely secure from the client. We performed experiments by developing and testing an Android-based client side smartphone application to support our argument.

Bitcoin Cryptocurrency: Its Cryptographic Weaknesses and Remedies

  • Anindya Kumar Biswas;Mou Dasgupta
    • Asia pacific journal of information systems
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    • v.30 no.1
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    • pp.21-30
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    • 2020
  • Bitcoin (BTC) is a type of cryptocurrency that supports transaction/payment of virtual money between BTC users without the presence of a central authority or any third party like bank. It uses some cryptographic techniques namely public- and private-keys, digital signature and cryptographic-hash functions, and they are used for making secure transactions and maintaining distributed public ledger called blockchain. In BTC system, each transaction signed by sender is broadcasted over the P2P (Peer-to-Peer) Bitcoin network and a set of such transactions collected over a period is hashed together with the previous block/other values to form a block known as candidate block, where the first block known as genesis-block was created independently. Before a candidate block to be the part of existing blockchain (chaining of blocks), a computation-intensive hard problem needs to be solved. A number of miners try to solve it and a winner earns some BTCs as inspiration. The miners have high computing and hardware resources, and they play key roles in BTC for blockchain formation. This paper mainly analyses the underlying cryptographic techniques, identifies some weaknesses and proposes their enhancements. For these, two modifications of BTC are suggested ― (i) All BTC users must use digital certificates for their authentication and (ii) Winning miner must give signature on the compressed data of a block for authentication of public blocks/blockchain.

The Allocation of Risk under Sale of Goods in American Law - Focused on the Uniform Commercial Code and Cases - (미국법상 물품매매계약에서의 위험의 분배 - 통일상법전(UCC)의 규정 및 사례를 중심으로 -)

  • Kim, Young Ju
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.58
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    • pp.59-98
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    • 2013
  • Risk of loss is a term used in the law of contracts to determine which party should bear the burden of risk for damage occurring to goods after the sale has been completed, but before delivery has occurred. Under the Uniform Commercial Code (UCC), there are four risk of loss rules, in order of application. First, it is agreement that is the agreement of the parties controls. Second, the breaching party is liable for any uninsured loss even though breach is unrelated to the problem. Hence, if the breach is the time of delivery, and the goods show up broken, then the breaching rule applies risk of loss on the seller. Third, the delivery by common carrier other than by seller is necessary: Risk of loss shifts from seller to buyer at the time that seller completes its delivery obligations; If it is a destination contract, then risk of loss is on the seller; If it is a delivery contract, then the risk of loss is on the buyer. Fourth, if the seller is a merchant, then the risk of loss shifts to the buyer upon buyer's receipt of the goods. If the buyer never takes possession, then the seller still has the risk of loss. This paper discusses problems of risk of loss under the American law. Specifically, this paper focuses on the interpretation of UCC sections and analysis of various cases. By comparing, also, UCC and Korean law, the paper proposes some implications of risk of loss issues for Korean law.

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A Study on the Basic Requirements and Operation Plan of E-trade Platform (전자무역 플랫폼의 기본요건과 운영방안에 관한 연구)

  • Lee, Sang-Jin
    • International Commerce and Information Review
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    • v.6 no.2
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    • pp.107-127
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    • 2004
  • The rapid development of internet information technology has increased interest in e-Trade these days, but it is not activated greatly up to now. In order to promote e-Trade, it is essential to construct cooperative process such as connecting systems among trade related parties. Building e-Trade platform which is based on the infrastructure of the past trade automatic system is key point of promoting e-Trade. To do this, a study on the basic concept and specific components of e-Trade platform is needed absolutely. At this point of view, after this paper has examined domestic and foreign studies on the fundamental technologies about electronic commerce, it drew several key technologies that could be applied to e-Trade considering the current IT trend. Then it evaluates these technologies according to Technology Reference Model(TRM) of the National Computerization Agency. This will help us to show the operation strategy as well as the concept of future e-Trade platform and its composition. On the basis of the theoretical background, this paper classified NCA's technology model into 6 fields, which are application. data, platform, communication, security and management. Considering the key technologies, e-Trade platform has to be mutually connected and accept international standards such as XML. In the aspect of business side, trade relative agencies' business process as well as trading company's process has to be considered. Therefore, e-Trade platform can be classified into 3 parts which are service, infrastructure and connection. Infrastructure part is compared of circulating and managing system of electronic document, interface and service framework. Connecting service (application service) and additional service (application service) consist of service part. Connecting part is a linking mutual parts and can be divided into B2B service and B20 service. The organization operating this e-trade platform must have few responsibilities and requirements. It needs to positively accept existing infrastructure of trade automatic system and improving the system to complete e-trade platform. It also have to continuously develop new services and possess ability to operate the system for providing proper services to demanders. As a result, private sector that can play a role as TTP(Third Trust Party) is adequate for operating the system. In this case, revising law is necessary to support the responsibility and requirement of private sector.

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Research of Distributed Computing with REST Open API Web Services (REST 웹서비스 Open API를 사용한 분산처리 기법 연구)

  • Choi, Min
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.18 no.10
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    • pp.2473-2481
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    • 2014
  • The majority of next generation information systems will be working on portable mobile devices such as smartphones. REST Open API web services have quickly become popular among mobile application development. The use of REST web services are not only growing in popularity but totally changing the way of mobile applications development. This is because REST web services could be used in application development as a form of building blocks, which is completely independent, compatible, to any platforms. With this strength, REST web services encourage third party application to build add-on functionality. This research proposes the use of REST web service to replace the use of socket APIs into major internet communication APIs. To this end, this paper also provide performance evaluation of the REST web services compared to the conventional socket APIs, focusing on scalability by analytical and experimental evaluations. Finally, we summarize the possibility whether REST Open API web services have enough performance as future major internet communication primitive APIs.

A Privacy-Preserving Health Data Aggregation Scheme

  • Liu, Yining;Liu, Gao;Cheng, Chi;Xia, Zhe;Shen, Jian
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.10 no.8
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    • pp.3852-3864
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    • 2016
  • Patients' health data is very sensitive and the access to individual's health data should be strictly restricted. However, many data consumers may need to use the aggregated health data. For example, the insurance companies needs to use this data to setup the premium level for health insurances. Therefore, privacy-preserving data aggregation solutions for health data have both theoretical importance and application potentials. In this paper, we propose a privacy-preserving health data aggregation scheme using differential privacy. In our scheme, patients' health data are aggregated by the local healthcare center before it is used by data comsumers, and this prevents individual's data from being leaked. Moreover, compared with the existing schemes in the literature, our work enjoys two additional benefits: 1) it not only resists many well known attacks in the open wireless networks, but also achieves the resilience against the human-factor-aware differential aggregation attack; 2) no trusted third party is employed in our proposed scheme, hence it achieves the robustness property and it does not suffer the single point failure problem.