• Title/Summary/Keyword: 사례평가

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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.

Exploring Elementary Teacher's Challenges with the Perspective of Structure and Agency When Implementing Social Action-Oriented SSI Education Classes (사회적 실천지향 SSI 수업을 시행하면서 직면하는 초등 교사의 어려움 탐색 -구조와 행위주체성 관점에서-)

  • Lim, Sung-Eun;Kim, Jong-Uk;Kim, Chan-Jong
    • Journal of The Korean Association For Science Education
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    • v.41 no.2
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    • pp.115-131
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    • 2021
  • As the global climate change emergency is escalating, the need for 'Social Action-Oriented SSI (SAO-SSI) on climate change topics' in science education that can change society through social activity is increasing. By employing sociocultural theory, this study explores the challenges of limiting teacher's agency in implementing SAO-SSI on climate change topics in science education. Data from participant observation for 46 lessons, in-depth interviews with participants, field notes, and teacher reflection notes were analyzed by the structure of into micro- (classrooms), meso- (school), and macro- (Korea society) level. At the micro-level, the teacher's new attempts of SAO-SSI on climate change topics class made it difficult for him to identify students' understanding of climate change, because they have a low sense of perception that climate change is also their problem. In addition, the teacher had difficulties leading students' into an engagement for social action because students were skeptical about the feasibility of planned social behavior by positioning themselves as children or had difficulty in understanding social action and sympathizing with its values. At the meso-level, a school culture that encourages the implementation of a curriculum similar to that of colleagues, it was difficult to implement one's own curriculum. And it was difficult to develop expertise without the support and communications with colleagues who revealed the burden of unfamiliar science topics of climate change. In addition, conflicts arose in the process of implementing out-of-school social actions with the principal's passive support. At the macro-level, the insufficient proper material resources for SAO-SSI on climate change topics class, and negative perceptions on the students' social action in the society were acting as constraints. We offer implications for what kind of structural support and efforts from various subjects in the educational community should be provided to implement SAO-SSI on climate change topics class in science education.

A Study of Waterproofing Evaluation and Effect of UV Protection (UVB/UVA) of Multiple Emulsion Sunblock Cream using Sensory Engeeneering Science (감성공학을 적용한 다중에멀젼 선블록크림의 자외선차단(UVA/B) 효과와 내수성 평가 연구)

  • Kim, In-Young
    • Journal of the Korean Applied Science and Technology
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    • v.37 no.6
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    • pp.1517-1527
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    • 2020
  • This study is about the UV protection effect and water resistance of a multiple emulsion (W/O/W) sunblock cream applied with emotional engineering and reports an actual industrial case. Multiple emulsion system of sunblock cream has the characteristics of changing to a W/O type that is soft and moist when applied, and has excellent water resistance after absorption. Multiple emulsion cream is a highly functional sunblock cream that has both moisture and water resistance. It is a stable milky white cream with a viscosity of 36,000 cps. The organic sunscreen used for the sunscreen was ethylhexylmethoxycinnamate and bisethylhexyloxyphenolmethoxyphenyltriazine. Hexagonal zinc oxide and titanium dioxide that block both UVB and UVA were used. As a result of measuring the UV protection effect by the in-vitro method, the UV protection effect (SPF) is 78.9 for multiple emulsion cream, 76.7 for W/O cream, and 71.3 for O/W cream. It was found that the blocking effect was different. This obtained the highest effect value in the multiple emulsion. As a clinical (in-vivo) result of the UV protection effect, the SPF value representing the UV protection effect of the sunblock cream developed with a multiple emulsion system was 85.7, and the PA-value that blocks the UVA area was 26.5, and ++++. It was found that it has a corresponding high blocking effect. As a result of the water resistance test, the W/O/W formulation had a high waterproofing resistance of 93.8% even after 4 hours, W/O had 75.4%, and O/W had a low water resistance of 25.3%. In the results of the HUT test, it was found in the order of multiple emulsion sun block cream > hydrophilic cream > lipophilic cream. Based on the research results of this multiple emulsion, it is expected to be highly active as a sunblock cream dedicated to outdoor activities by improving the feeling of use, UV protection index, and water resistance. Therefore, in this study, a multiple emulsion system of sunblock cream is developed and has a characteristic that changes to a W/O type that has a soft and moist feeling when applied, and has excellent water resistance after absorption.

Analyzing the Economic Value and Planning Factors of Hubs within Urban Green Infrastructure - Focusing on the Case of Sejong Lake Park - (도시 그린인프라 핵심지역의 경제적 가치와 계획 요소 분석 - 세종호수공원 사례를 중심으로 -)

  • Lee, Dong-Kyu;An, Byung-Chul
    • Journal of the Korean Institute of Landscape Architecture
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    • v.49 no.4
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    • pp.41-54
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    • 2021
  • This study targets the urban park corresponding to the core areas (Hubs) of Green Infrastructure and estimates their value utilizing the Contingent Valuation Method (CVM) and determines the planning factors which affect them. The research aims to provide basic data for supporting the value improvement in the planning stage for urban parks representing green infrastructure. The primary purpose of this research is to derive variables that affect economic value and planning factors to improve the use-value of urban parks, one of the Hubs of the green infrastructure. In this study, Sejong Lake Park, located in Sejong City, is the target site. This study collected the responses of 105 people by conducting a survey on the intention to pay for the use-value and the planning factors that affect it, targeting visitors to Sejong Lake Park. The study conducts Contingent Valuation Method (CVM) on this survey responses. The results are as follows: first, as a result of analyzing the variables which affect willingness to pay for use-value, residence and age influence the willingness to pay significantly among socioeconomic characteristics. Next, the survey responses of Double-bounded dichotomous choices (DB-DC) CVM are converted into variables through statistic techniques. Furthermore, the variables are used for a Logit model to draw coefficients. The average willingness to pay per person for the use-value of Sejong Lake Park using the derived coefficients was approximately found to be 8,597 won. Therefore, as of 2019, Sejong Lake Park, with a total of 430,000 visitors, is estimated to have an annual economic value of 3.7 billion won. Third, the average Likert scale of the planning factor affecting the decision to pay for the economic value of Sejong Lake Park was the highest along the waterfront landscape, and the convenience facilities and waterfront landscape showed the highest willingness to pay, 10,000 won. In the range between 2,500 won and 5,000 won, the waterfront area ranks highest. Therefore, it can be said that visitors to Sejong Lake Park take account of the economic value of using the waterfront landscape the most. This study is meaningful as a thesis on use-value and the planning factors that affected value evaluation results of urban parks, and the analysis of the correlation between the planning factors of urban parks as hubs located in urban areas.

Issues Involving the Relationship between Religion and the Anti-Japanese Independence Movement: A Case Study of Mugeukdo (종교와 항일독립운동, 그리고 쟁점 - 무극도 사례를 중심으로 -)

  • Ko, Byoung-chul
    • Journal of the Daesoon Academy of Sciences
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    • v.35
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    • pp.39-71
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    • 2020
  • Ever since gaining liberation in 1945, Korean society has constantly recalled memories of Japan's invasion and Korea's anti-Japanese movements for an independent state (AMIS). In the process, a small number of new religious groups were also identified as main subjects within AMIS. However, the logic necessary to connect these religious groups with AMIS was still weak. In order to solve this situation academically, the purpose of this article is to illuminate the activities of Mugeukdo (無極道) and Jo Jeongsan (趙鼎山) through the lens of AMIS and to reflect on the issues that will arise when linking the religion with AMIS. Regarding this purpose, this article analyzed the internal and external data collected by Daesoon Jinrihoe (大巡眞理會) about Jo Jeongsan and Mugeukdo's activities linked to AMIS. Later, this paper presents several tasks for future research on this subject matter. Specifically, according to Chapter II, the AMIS of Jo Jeongsan and Mugeukdo were generally centered on resistance at the family level, Jo Jeongsan's order to participate in the March 1st Movement, and Mugeukdo's industrial activities. In Chapter III, I reviewed the contents of Chapter II using Daesoon Jinrihoe's external materials. According to the results of the review, future research is required to discover and cross-check materials related to the AMIS of Jo Jeongsan and Mugeukdo believers. Likewise, further research is needed to highlight the theory of the enthronement of emperor (天子登極說) and the Great Opening of the later world (後天開闢) in terms of AMIS. These efforts can make contributions that increase the credibility of Daesoon Jinrihoe's internal data on the AMIS of Jo Jeongsan and Mugeukdo and expand the periphery of AMIS as it relates to certain religious groups. Subsequently, in Chapter IV, I present three items for reflecting upon the connection between certain religious groups and AMIS. The first is that criteria for establishing the category of AMIS is necessary to determine whether religious activities can be included. Second, reductionist approaches make it difficult to explain the reasons why some of the people who participated in AMIS did so while forming 'new religious movements,' and why these groups have maintained their religious identity even after liberation was achieved in 1945. Third, it is necessary to distinguish between the primary and the secondary dimensions to elaborate on the connection between these religions and AMIS. This means that researchers should be expected to look at whether the activities in question are based on a religious worldview and whether the goal of the activities is the realization of AMIS or the implementation of some aspect of that religious worldview. In the future, considering the mechanisms that make AMIS memorable in Korea, religious groups and religious studies should take greater interest in discovering and accumulating data that facilitates research on these topics. At the same time, effort should be made to find the basis for AMIS within religious worldviews. It can also be made possible through specific interest in further elaboration on the various AMIS-related activities of Jo Jeongsan and Mugeukdo.

Text Mining and Association Rules Analysis to a Self-Introduction Letter of Freshman at Korea National College of Agricultural and Fisheries (2) (한국농수산대학 신입생 자기소개서의 텍스트 마이닝과 연관규칙 분석 (2))

  • Joo, J.S.;Lee, S.Y.;Kim, J.S.;Shin, Y.K.;Park, N.B.
    • Journal of Practical Agriculture & Fisheries Research
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    • v.22 no.2
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    • pp.99-114
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    • 2020
  • In this study we examined the topic analysis and correlation analysis by text mining from the self introduction letter of freshman at Korea National College of Agriculture and Fisheries(KNCAF) in 2020. The analysis items of the 3rd question were and the 4th question were the motivation for applying to college, the academic plan and the career plan. The text mining to the 3rd question showed that the frequency of 'friends' was overwhelmingly high, followed by keywords such as 'thought', 'time', 'opinion', 'activity', and 'club'. In the 4th question, keyword frequency such as 'thought', 'agriculture', 'KNCAF', 'farm', 'father' was high. The result of association rules analysis for each question showed that the relationship with the highest support level, which means the frequency and importance of the rule, was the {friend} <=> {thought}, {thought} <=> {KNCAF}. The confidence level of a correlation between keywords was the highest in the rules of {teacher}=>{friend}, {agriculture, KNCAF}=>{thought}. Also the lift level that indicates the closeness of two words was the highest in the rules of {friend} <=> {teacher}, {knowledge} <=> {professional}. These keywords are found to play a very important roles in analyzing betweenness centrality and analyzing degree centrality between keywords. The results of frequency analysis and association analysis were visualized with word cloud and correlation graphs to make it easier to understand all the results.

BVOCs Estimates Using MEGAN in South Korea: A Case Study of June in 2012 (MEGAN을 이용한 국내 BVOCs 배출량 산정: 2012년 6월 사례 연구)

  • Kim, Kyeongsu;Lee, Seung-Jae
    • Korean Journal of Agricultural and Forest Meteorology
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    • v.24 no.1
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    • pp.48-61
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    • 2022
  • South Korea is quite vegetation rich country which has 63% forests and 16% cropland area. Massive NOx emissions from megacities, therefore, are easily combined with BVOCs emitted from the forest and cropland area, then produce high ozone concentration. BVOCs emissions have been estimated using well-known emission models, such as BEIS (Biogenic Emission Inventory System) or MEGAN (Model of Emission of Gases and Aerosol from Nature) which were developed using non-Korean emission factors. In this study, we ran MEGAN v2.1 model to estimate BVO Cs emissions in Korea. The MO DIS Land Cover and LAI (Leaf Area Index) products over Korea were used to run the MEGAN model for June 2012. Isoprene and Monoterpenes emissions from the model were inter-compared against the enclosure chamber measurements from Taehwa research forest in Korea, during June 11 and 12, 2012. For estimating emission from the enclosed chamber measurement data. The initial results show that isoprene emissions from the MEGAN model were up to 6.4 times higher than those from the enclosure chamber measurement. Monoterpenes from enclosure chamber measurement were up to 5.6 times higher than MEGAN emission. The differences between two datasets, however, were much smaller during the time of high emissions. More inter-comparison results and the possibilities of improving the MEGAN modeling performance using local measurement data over Korea will be presented and discussed.

A Study on the Policy Direction of Space Composition of the Future School in Old High School - Focused on The Judgment of Space Relocation for the Application of the High School Credit System - (노후고등학교의 미래학교 공간구성 정책방향에 관한 연구 - 고교학점제 적용을 위한 공간 재배치 판단을 중심으로 -)

  • Lee, Jae-Lim
    • The Journal of Sustainable Design and Educational Environment Research
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    • v.21 no.3
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    • pp.1-13
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    • 2022
  • This study is a case study to identify the spatial composition and structural problems of existing schools for spatial innovation as a future school that can operate a credit system for old high schools and establish a mid-to-long-term arrangement plan as a credit system operating school capable of various teaching and learning in the future. The study results are as follows: First, most of the problems of the old high schools entailed that there was very poor connectivity between buildings as most of them were arranged in a single, standard design-type unit building and distributed in multiple buildings. In addition, the floor plan of each building is suggested to be a structure in which student exchange and rest functions cannot be achieved during the break period due to the spatial composition of the classroom and hallway concepts. Second, in the direction of the high school space configuration for future school space innovation, the arrangement plan should be established by reflecting the collective arrangement in consideration of the shortening of the movement route and the expansion of subject areas due to the movement of students on the premise of the subject classroom system. Moreover, it is desirable to provide a square-type space for rest and exchange in the central area where communication and exchange are possible according to the moving class. Third, as the evaluation criteria for relocating old high schools, a space program is prepared based on the number of classes in the future, and legal analysis of school land use and land use efficiency analysis considering regional characteristics are conducted. Based on such analysis data, mid-to-long-term land use plans and space arrangement plans for the entire school space such as the school facility complex are established.

Non-invasive Brain Stimulation and its Legal Regulation - Devices using Techniques of TMS and tDCS - (비침습적 뇌자극기술과 법적 규제 - TMS와 tDCS기술을 이용한 기기를 중심으로 -)

  • Choi, Min-Young
    • The Korean Society of Law and Medicine
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    • v.21 no.2
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    • pp.209-244
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    • 2020
  • TMS and tDCS are non-invasive devices that treat the diseases of patients or individual users, and manage or improve their health by applying stimulation to a brain through magnetism and electricity. The effect and safety of these devices have proved to be valid in several diseases, but research in this area is still much going on. Despite increasing cases of their application, legislations directly regulating TMS and tDCS are hard to find. Legal regulation regarding TMS and tDCS in the United States, Germany and Japan reveals that while TMS has been approved as a medical device with a moderate risk, tDCS has not yet earned approval as a medical device. However, the recent FDA guidance, European MDR changes, recalls in the US, and relevant legal provisions of Germany and Japan, as well as recommendations from expert groups all show signs of tDCS growing closer to getting approved as a medical device. Of course, safety and efficacy of tDCS can still be regulated as a general product instead of as a medical device. Considering multiple potential impacts on a human brain, however, the need for independent regulation is urgent. South Korea also lacks legal provisions explicitly regulating TMS and tDCS, but they fall into the category of the grade 3 medical devices according to the notifications of the Korean Ministry of Food and Drug Safety. And safety and efficacy of TMS are to be evaluated in compliance with the US FDA guidance. But no specific guidelines exist for tDCS yet. Given that tDCS devices are used in some hospitals in reality, and also at home by individual buyers, such a regulatory gap must quickly be addressed. In a longer term, legal system needs to be in place capable of independently regulating non-invasive brain stimulating devices.

A Development of Facility Web Program for Small and Medium-Sized PSM Workplaces (중·소규모 공정안전관리 사업장의 웹 전산시스템 개발)

  • Kim, Young Suk;Park, Dal Jae
    • Korean Chemical Engineering Research
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    • v.60 no.3
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    • pp.334-346
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    • 2022
  • There is a lack of knowledge and information on the understanding and application of the Process Safety Management (PSM) system, recognized as a major cause of industrial accidents in small-and medium-sized workplaces. Hence, it is necessary to prepare a protocol to secure the practical and continuous levels of implementation for PSM and eliminate human errors through tracking management. However, insufficient research has been conducted on this. Therefore, this study investigated and analyzed the various violations in the administrative measures, based on the regulations announced by the Ministry of Employment and Labor, in approximately 200 small-and medium-sized PSM workplaces with fewer than 300 employees across in korea. This study intended to contribute to the prevention of major industrial accidents by developing a facility maintenance web program that removed human errors in small-and medium-sized workplaces. The major results are summarized as follows. First, It accessed the web via a QR code on a smart device to check the equipment's specification search function, cause of failure, and photos for the convenience of accessing the program, which made it possible to make requests for the it inspection and maintenance in real time. Second, it linked the identification of the targets to be changed, risk assessment, worker training, and pre-operation inspection with the program, which allowed the administrator to track all the procedures from start to finish. Third, it made it possible to predict the life of the equipment and verify its reliability based on the data accumulated through the registration of the pictures for improvements, repairs, time required, cost, etc. after the work was completed. It is suggested that these research results will be helpful in the practical and systematic operation of small-and medium-sized PSM workplaces. In addition, it can be utilized in a useful manner for the development and dissemination of a facility maintenance web program when establishing future smart factories in small-and medium-sized PSM workplaces under the direction of the government.