• Title/Summary/Keyword: 귀속성

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The Evaluation and Development of Head and Neck Radiation Protective Device for Chest Radiography in 10 Years Children (소아(10세) 흉부 방사선촬영에서의 두경부 방사선 방어기구 개발 및 평가)

  • Lee, Jun Ho;Lim, Hyun Soo;Lee, Seung Yeol
    • Journal of Radiation Protection and Research
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    • v.40 no.2
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    • pp.118-123
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    • 2015
  • The frequency of diagnostic radiation examinations in medical institutions has recently increased to 220 million cases in 2011, and the annual exposure dose per capita was 1.4 mSv, 51% and 35% respectively, compared to those in 2007. The number of chest radiography was found to be 27.59% of them, the highest frequency of normal radiography. In this study, we developed a shielding device to minimize radiation exposure by shielding areas of the body which are unnecessary for image interpretation, during the chest radiography. And in order to verify its usefulness, we also measured the difference in entrance surface dose (ESD) and the absorbed dose, before and after using the device, by using an international standard pediatric (10 years) phantom and a glass dosimeter. In addition, we calculated the effective dose by using a Monte Carlo simulation-based program (PCXMC 2.0.1) and evaluated the reduction ratio indirectly by comparing lifetime attributable risk of cancer incidence (LAR). When using the protective device, the ESD decreased by 86.36% on average, nasal cavity $0.55{\mu}Sv$ (74.06%), thyroid $1.43{\mu}Sv$ (95.15%), oesophagus $6.35{\mu}Sv$ (78.42%) respectively, and the depth dose decreased by 72.30% on average, the cervical spine(upper spine) $1.23{\mu}Sv$ (89.73%), salivary gland $0.5{\mu}Sv$ (92.31%), oesophagus $3.85{\mu}Sv$ (59.39%), thyroid $2.02{\mu}Sv$ (73.53%), thoracic vertebrae(middle spine) $5.68{\mu}Sv$ (54.01%) respectively, so that we could verify the usefulness of the shielding mechanism. In addition, the effective dose decreased by 11.76% from $8.33{\mu}Sv$ to $7.35{\mu}Sv$ before and after wearing the device, and in LAR assessment, we found that thyroid cancer decreased to male 0.14 people (95.12%) and female 0.77 people (95.16%) per one million 10-year old children, and general cancers decreased to male 0.14 people (11.70%) and female 0.25 people (11.70%). Although diagnostic radiation examinations are necessary for healthcare such as the treatment of diseases, based on the ALARA concept, we should strive to optimize medical radiation by using this shielding device actively in the areas of the body unnecessary for the diagnosis.

The Economic Effects of Tax Incentives for Housing Owners: An Overview and Policy Implications (주택소유자(住宅所有者)에 대한 조세감면(租稅減免)의 경제적(經濟的) 효과(效果) : 기존연구(旣存硏究)의 개관(槪觀) 및 정책시사점(政策示唆點))

  • Kim, Myong-sook
    • KDI Journal of Economic Policy
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    • v.12 no.2
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    • pp.135-149
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    • 1990
  • Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

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A Study on Human Rights in North Korea in terms of Haewon-sangsaeng (해원상생 관점에서의 북한인권문제 고찰)

  • Kim Young-jin
    • Journal of the Daesoon Academy of Sciences
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    • v.43
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    • pp.67-102
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    • 2022
  • The purpose of this study is to analyze the human rights found in the North Korean Constitution and their core problem by focusing on elements of human rights suggested by Daesoon Jinrihoe's doctrine of Haewon-sangsaeng (解冤相生 the Resolution of Grievances for Mutual Beneficence). Haewon-sangsaeng is seemingly the only natural law that could resolve human resentment lingering from the Mutual Contention of the Former World while leading humans work for the betterment of one another. Haewon-sangsaeng, as a natural law, includes the right to life, the right to autonomous decision-making, and duty to act according to human dignity (physical freedom, the freedom of conscience, freedom of religion, freedom of speech, freedom of press, etc.), the right to equal treatment in one's social environment, and the right to ensure the highest level of health through treatment. The North Korean Constitution does not have a character as an institutional device to guarantee natural human rights, the fundamental principle of the Constitution, and stipulates the right of revolutionary warriors to defend dictators and dictatorships. The right to life is specified so that an individual's life belongs to the life of the group according to their socio-political theory of life. Rights to freedom are stipulated to prioritize group interests over individual interests in accordance with the principle of collectivism. The right to equality and the right to health justify discrimination through class discrimination. The right to life provided to North Koreans is not guaranteed due to the death penalty system found within the North Korean Criminal Code and the Criminal Code Supplementary Provisions. The North Korean regime deprives North Koreans of their right to die with dignity through public executions. The North Korean regime places due process under the direction of the Korea Worker's Party, recognizes religion as superstition or opium, and the Korea Worker's Party acknowledge the freedoms of bodily autonomy, religion, media, or press. North Koreans are classified according to their status, and their rights to equality are not guaranteed because they are forced to live a pre-modern lifestyle according to the patriarchal order. In addition, health rights are not guaranteed due biased availability selection and accessibility in the medical field as well as the frequent shortages of free treatments.

Development and Application of an Evaluation Model for Biotope Appraisal as Related to Nature Experiences and Recreation (비오톱의 자연체험 및 휴양가치 평가모형 개발과 적용)

  • Cho, Hyun-Ju;Lee, Hyun-Taek;SaGong, Jung-Hee;Ra, Jung-Hwa
    • Journal of the Korean Institute of Landscape Architecture
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    • v.38 no.4
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    • pp.11-24
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    • 2010
  • The main focus of this research is the establishment of a systemic evaluation model based on objective evaluation indices, which are drawn to assess the experiencing of nature and recreational value at the level of the district unit. First of all, as a result of a literature review, a total of 10 indices can be drawn including vegetation structure, pavement rate, and hemeroby to evaluate an assessment of natural experiences and recreational value. Also, as a result of expert survey analysis, all evaluation index items were above 4.4, which is a high importance average. Hemeroby and unique landscape factor items in particular were above 5.8, which is very high. In addition, as a result of implementing a factor analysis to classify evaluation indices according to characteristics, three factors arise: 'landscape structure and quality of natural experience', 'typical availability', and 'quality of aesthetic and visual sense.' Based on the above survey analysis results, the 'quality of aesthetic and visual sense' was the highest, at 3.510. The classification 'landscape structure and quality of natural experience' was the lowest, at 3.035. A systemic value evaluation model was established by comprehensively analyzing these results. To verify the validity of the evaluation model drawn, real sites are selected and applied. First of all, as a result of a biotope types classification of sites, biotope type groups are classified into a total of 13 including the stream biotope while its subordinate biotope types are classified into a total of 61 groups. Lastly, as a result of biotope value evaluation, which was a previously established evaluation model, there are a total of 16 types including vegetation-abundant natural rivers and small-scale woodlands near forests in grade I. There are 9 types in grade II, 8 in grade III, 8 in grade IV, 19 in the least-valuable grade V.

The Gap between Social Stratification in the Aftermath of the 1997 Financial Crisis: The Change of Living Conditions and Daily Life as a Consumer. (외환위기 이후 계층의 양극화: 변화된 일상과 소비생활)

  • Nam, Eun-Young
    • Survey Research
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    • v.10 no.1
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    • pp.1-32
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    • 2009
  • This study examines the changes of income, everyday life and living condition of consumer in the aftermath of financial crisis. In this period financial crisis was the crucial factor behind various social problems such as the dissolution of families and individuals. This research explores the range and degree of impact on individuals and social groups after the financial crisis. We explore the social mobility in terns of maintaining middle class and falling into the lower class measured by middle class identification. The 60% of the middle class before the financial crisis maintained the middle class position and the rest of people left out of middle class and fell into lower class. The 60% of those who has been maintained and has just became the members of middle class were college - educated people. The great part of people whose income and assets has increased after financial crisis belongs to college - educated group. Many of those whose income have decreased belong to the high school educated group and blow, the older than 50 years old, self - employed without employee and unpaid family employee. Those whose income and assets decreased and those who experienced downward mobility have undergone changes in everyday life and living conditions as a consumer. Many of them experienced the unemployment, nonpayment or credit - delinquency, dissolution of family, worsening health condition, depression, feeling the impulse to commit suicide simultaneously. The poor consumer disposition, reduction of living expenses, sound consumer culture have expanded to people since economic crisis. The middle class reported that the cost of private education often goes beyond the family ability to pay. The lower class has suffered from the cost of living. In a meanwhile luxury goods preference, consumer consciousness for status symbol have continuously increased among all the classes since 1997. Thus fluctuations of one's income and social mobility during past 10 years were some of the major determinants which brought about the various damaging life events, changes of living conditions and everyday lives as a consumer.

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Negligence theory of Aviation accident with reference to the japanese aviation accident precedent (항공 사고에서의 과실 이론 - 일본 항공 사고 판례를 중심으로 -)

  • Hwang, Ho-Won;Ham, Se-Hun
    • The Korean Journal of Air & Space Law and Policy
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    • v.23 no.2
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    • pp.115-136
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    • 2008
  • The development of the aviation technology is beyond the people's imagination. For example, with some exaggeration, If the autopilot engage upon take off, You will realize that you are on the centerline of the foggy JFK runway 13R after 15 hours with only once or twice of intervention. But the more aviation technology develops, the more responsible the pilot will be who has the final authority of the aviation safety. In the JAL 706 accident caused by unidentified reason, the pilot increased pitch abruptly and overrode the control from the autopilot. The result of this process made the death of a flight attendant and some injuries of a few passengers. The district court found the pilot not guilty at the first trial on the ground that the control override was not connected to the possibility of foresight and avoidance of the human death. The pilot was proved to be innocent through the analysis of the DFDR and ADAS that the override did not precede the unidentified pitch up motion. The judicial precedent related to aviation accidents in Korea requires pilots' absolute and extended care compared to the ordinarily prudent or reasonably careful behaviors in the vehicle and medical accidents. Although there is some controversy about the standard care, the care required in the actual operation of high tech aircraft by a pilot should include objective and standard care and be judged by analysis of the scientific data. Although the pilot maintained the unusual hi speed that doesn't have safety margin and descended under turbulence in case of the JAL 706 accident, the court negatived its relation to the cause of pitch up. Also, the override of the control after initial pitch up might have caused the possibility of the death and injury, but the court denied it. Because of this complex cause of the aviation accidents, it is important for a court to figure out the core reason of the event and casual relationship with the pilot Now, It is required that the judgement of negligence in the aviation accidents should include an objective care with scientific data from simulated circumstances(or a simulator) as the Japanese court not from the theory of vehicle's negligence.

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Community Property System and Gift Tax (부부재산공유제와 증여세과세)

  • Lee, Dong-Sik
    • Journal of Legislation Research
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    • no.55
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    • pp.95-136
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    • 2018
  • Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.

A comparative study on Diaspora consciousness of polish emigrants before and after the transformation of the political system reflected in the polish literary works (2) (체제전환 이전과 이후 폴란드 문학에 나타난 폴란드 이민자들의 디아스포라적 의식 비교 연구 (2))

  • Choi, Sung Eun
    • East European & Balkan Studies
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    • v.35
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    • pp.153-186
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    • 2013
  • Literature has been special for the Polish who suffered from the numerous invasions from surrounding countries for her geographical location at the center of Europe. In the late 18th century at a time when Poland was divided and ruled by Russia, Prussia and Austria, literature played an important role in uniting Poland. During the 2nd world war in which Poland was occupied by the Soviet Union and by Germany, and during the Cold War period under socialism system(1948~1989), the Polish literature was in the front to keep unique national culture with overseas migration community at the center. The Polish Diaspora literature from 19th century up to now has naturally embodied national sufferings from foreign powers in their literary tradition linked to the problem of 'migration'. In addition, they belong to other cultural sphere, but keep their own unique identity, which is similar to Korean Diaspora literature to a great degree. This study has two stages. In the first stage, it figures out the formation and trend of the Polish Diaspora literature followed by their meaning in the history of Polish literature. In the second stage, specific texts (two dramas) are analyzed before and after system transition in 1989. * Before system transition: S. Mrożek, Emigranci (1974), * After system transition: J. Głowacki, Antygona w Nowym Yorku (1992) Mrożek and Głowacki had themselves migration experiences with high achievement and recognition in literature not only in Poland but also in the world. In their works, hardships as 'strangers' in foreign countries, emotional wandering and agony, nostalgia to lost home land and exploration of identity were described vividly. By comparing the 2 literature texts, this study attempts to trace the change of Diaspora consciousness which Polish migrants experienced in foreign countries with different political system like socialism and capitalism.

A Study on Improvements on Legal Structure on Security of National Research and Development Projects (과학기술 및 학술 연구보고서 서비스 제공을 위한 국가연구개발사업 관련 법령 입법론 -저작권법상 공공저작물의 자유이용 제도와 연계를 중심으로-)

  • Kang, Sun Joon;Won, Yoo Hyung;Choi, San;Kim, Jun Huck;Kim, Seul Ki
    • Proceedings of the Korea Technology Innovation Society Conference
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    • 2015.05a
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    • pp.545-570
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    • 2015
  • Korea is among the ten countries with the largest R&D budget and the highest R&D investment-to-GDP ratio, yet the subject of security and protection of R&D results remains relatively unexplored in the country. Countries have implemented in their legal systems measures to properly protect cutting-edge industrial technologies that would adversely affect national security and economy if leaked to other countries. While Korea has a generally stable legal framework as provided in the Regulation on the National R&D Program Management (the "Regulation") and the Act on Industrial Technology Protection, many difficulties follow in practice when determining details on security management and obligations and setting standards in carrying out national R&D projects. This paper proposes to modify and improve security level classification standards in the Regulation. The Regulation provides a dual security level decision-making system for R&D projects: the security level can be determined either by researcher or by the central agency in charge of the project. Unification of such a dual system can avoid unnecessary confusions. To prevent a leakage, it is crucial that research projects be carried out in compliance with their assigned security levels and standards and results be effectively managed. The paper examines from a practitioner's perspective relevant legal provisions on leakage of confidential R&D projects, infringement, injunction, punishment, attempt and conspiracy, dual liability, duty of report to the National Intelligence Service (the "NIS") of security management process and other security issues arising from national R&D projects, and manual drafting in case of a breach. The paper recommends to train security and technological experts such as industrial security experts to properly amend laws on security level classification standards and relevant technological contents. A quarterly policy development committee must also be set up by the NIS in cooperation with relevant organizations. The committee shall provide a project management manual that provides step-by-step guidance for organizations that carry out national R&D projects as a preventive measure against possible leakage. In the short term, the NIS National Industrial Security Center's duties should be expanded to incorporate national R&D projects' security. In the long term, a security task force must be set up to protect, support and manage the projects whose responsibilities should include research, policy development, PR and training of security-related issues. Through these means, a social consensus must be reached on the need for protecting national R&D projects. The most efficient way to implement these measures is to facilitate security training programs and meetings that provide opportunities for communication among industrial security experts and researchers. Furthermore, the Regulation's security provisions must be examined and improved.

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