• Title/Summary/Keyword: 사후관리제도

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A Study on Inheritance Tax Relief System for Business Succession (가업상속제도 개선방안)

  • Lee, Seong-Weon
    • Journal of Digital Convergence
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    • v.12 no.7
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    • pp.95-101
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    • 2014
  • In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

A Case Study on the Information Systems Audit of a Bank (은행 정보시스템 감사에 관한 사례 연구)

  • Hwang, Gyeong-Tae;Kim, Song-Ju
    • The KIPS Transactions:PartD
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    • v.9D no.3
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    • pp.467-476
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    • 2002
  • Importance of Information Systems in banking industry is higher than that of other industries. This study, based on a case study of a bank, analyzes the current status of information systems (IS) audit and proposes future directions in the area of IS control and audit. Major problems identified in the study include deficiency of IS and audit process, and inability of audit function to improve IS process. In addition, deficiency of staffing level and investment in R&D, and lack of competency and independence of audit staff are identified. In order to solve the problems, the following directions were proposed proper division of functions among audit related departments, utilization of outside audit function, and adoption of CSA, CAAT, career path program, risk-based audit approach. The results of the studs will provide valuable implications to banks and companies in other industries. Also the research framework employed in the study can be utilized in the future research in IS control and audit.

A Research on the National Qualification Assurance System for Engineers and Craftsmen (기술.기능계 국가자격의 질 관리 방안 연구)

  • Park Jong-Sung;Shin Myong-Hoon
    • Journal of Engineering Education Research
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    • v.5 no.2
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    • pp.63-85
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    • 2002
  • This study aims at understanding the current situation of quality assurance on technical qualification that can take the initiative in developing human resources in a technical field and exploring a scheme for improvement. To achieve this goal. the method of quality assurance was examined, the current situation, problems and needs on technical qualification, and foreign cases on the method of quality assurance were analyzed. Based on this. the study proposed the methods of quality assurance on technical qualification and operating system and a follow-up program on technical qualification items. The collection and analysis of the relevant materials, a survey targeting qualification holders and personnel managers in industries as respondents, expert consultations, face-to-face interviews of experts and qualification holders in the technical industry to reflect their opinions were applied for the methodology of the study.

The Effect of Case Management Services for High-risk Medicaid Beneficiaries (고위험군 의료급여 수급권자에 대한 의료급여 사례관리 효과)

  • Ahn, Young Jin;Choi, Yun-Kyoung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.8
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    • pp.5430-5441
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    • 2015
  • The purpose of this study is to investigate the effect of Medicaid case management (CM) performed by Medicaid case managers on health management and to examine the overall health care utilization with high risk Medicaid beneficiaries. The subjects involved in this research were 113 Medicaid beneficiaries who were recipients CM in Y-gu between October 1st, 2012 and March 31th, 2013. The results show that there were significant differences in 'recognition of own disease', 'understanding of Medicaid policy', 'medication' and 'healthy lifestyle'. Also there were significant differences in 'appropriateness of health utilization', 'number of medical institutions', 'level of social isolation' and 'general health status'. In addition, significant differences were found in Medicaid days, outpatient days, medication days and Medicaid costs. It was found that the Medicaid CM had a positive effect on health care utilization. The study suggests the need of strengthening and diversifying Medicaid CM as well as supporting the management and monitoring after the termination of Medicaid CM.

Problems and Improvement Strategies of Environmental Impact Assessment by Local Government in South Korea - Case Studies of 8 Local Governments including Seoul, Jeju, Busan and Daejeon - (지방자치단체의 환경영향평가 제도 운영현황 및 개선방안 - 서울, 제주, 부산, 대전 등 8개 지자체를 중심으로 -)

  • Kim, Jin-Oh;Min, Byoungwook
    • Journal of Environmental Impact Assessment
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    • v.29 no.2
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    • pp.132-143
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    • 2020
  • The purpose of this study is to identify the accomplishments and limits of the local governments' environmental impact assessment operation system and to propose a policy plan to improve it through an analysis of the current status of the operations by local governments. As the research method, based on an understanding of the basic purpose and concept of the local government's environmental impact assessment, the current status of environmental impact assessment by major local governments such as Seoul, Jeju, Busan, Daejeon, etc. is analyzed and in-depth interviews with public officials in charge are conducted. Through the extensive discussions, the current situation and the problems are identified. The accomplishments of the local governments' operation of environmental impact assessment are: it is possible, first, to select evaluation targets and items in accordance with regional characteristics; second, to continuously strengthen the management and monitoring the evaluation result after through its own follow-up control. The limits revealed are; first, internal organization problems, which are largely due to the fact that the project approvers and the environmental impact assessment consultants are the same; second, poor cooperation system between the department of environmental impact assessment and other departments; third, lack of professionalism in the working forces; and forth, a limited pool of the skilled judges; and last, it was found that there could be frequent problems of overlapping regulation during coordinating target projects and evaluation contents.

A Study on Policies for the Improvement of Groundwater Management (지하수 관리 선진화를 위한 정책제언)

  • Kim, Jinsoo;Lee, Gyumin
    • Proceedings of the Korea Water Resources Association Conference
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    • 2016.05a
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    • pp.331-331
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    • 2016
  • 기후변화의 영향으로 인하여 가뭄의 발생이 잦아지고 그 기간은 늘어나고 있다. 특히 2015년에는 충남 서부 지역에 제한급수가 실시되는 등의 피해가 발생하였으며, 올해에도 일부 지역에 가뭄 피해가 예상되고 있다. 이에 따라 가뭄에 대비하기 위한 방안의 하나로, 해수담수화 및 지하수와 같은 대체 수자원 개발의 요구가 높아지고 있다. 특히 지하수의 경우에는 단기간에 최소한의 비용으로 안전한 용수(用水)를 확보할 수 있다는 측면에서 그 효용성이 높다. 그러나 지하수 역시 지표수와 마찬가지로 한정된 자원이며 생성과정에 상당한 시일이 걸린다는 점을 고려할 때, 그 활용을 위해서는 다음과 같은 정책적 고려가 필요해 보인다. 우리나라 지하수는 개별법에 따라 5개 중앙부처 및 지자체에서 소관업무별로 관리하고 있어, 체계적 관리와 자료의 통합 연계에 어려움이 있다. 또한 기본법 성격을 지닌 "지하수법"에서도 지하수 관리 등에 대해 다른 법률에 특별한 규정이 있는 경우에는 해당 법률에 따르도록 규정하여(법 제4조), 합리적 제도 개선에 한계가 있다. "온천법" 등 타법에 의한 지하수 개발 이용관련 인허가 사항을 "지하수법"으로 일원화하여 기본법으로의 역할을 강화하고, 지역별 사업별 관리는 개별 계획을 수립하도록 하는 등 체계적인 지하수의 개발 보전 정책이 필요하다. 국내 지하수 사용은 주로 관정(管井) 개발을 통해 이루어지는데, 무분별한 신규 관정의 개발은 지하수 고갈, 지반침하(sink hole)와 더불어 지하수의 수질 악화를 야기할 수 있다. 관정 개발의 실패로 발생하는 실패공은 노후 관정 및 폐관정과 더불어 방치되는 경우가 많은데, 오염물질 유입으로 지하수를 오염시키는 주요 원인으로 작용한다. 오염된 지하수는 지표수에 비하여 수질을 복원하는데 오랜 시일과 노력이 필요하므로, 사용하지 않는 불용공(不用孔)을 원상 복구하는 등 지하수의 개발에서 사후조치에 이르기까지의 체계적인 관리가 필요하다. 국토교통부는 지하수에 대한 체계적인 관리를 위해, '지하수 기초조사', '지하수 수위변동 실태조사' 및 '지하수시설 전수조사'를 실시하고 있다. 그런데 지하수 기초조사는 "지하수법" 제5조에 근거하여 1997년부터 실시되고 있으나, 예산 및 인력 부족 등으로 20여년이 지난 지금까지도 조사가 마무리되지 못하고 있는 실정이다. 한편 지하수 수위변동 실태조사는 "지하수법" 제17조 등에 근거하여 시행되고 있는 반면, 지하수시설 전수조사는 근거 법률이 마련되어 미비하다. 지하수시설 전수조사는 전국의 모든 관정, 집수정(集水井), 지하댐(underground dam) 등의 지하수 시설을 대상으로 실시되므로, 조사의 방법, 대상, 시행 절차 및 주기 등에 대한 규정 마련을 통해 관련 자료를 지속적으로 보완 관리할 필요가 있다.

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A Study on the Effectual Operating Device for Private Security Service (민간경호업무의 효율적인 운영방안에 관한 연구)

  • Song, Sang-Wook;Lee, Min-Hyung
    • Korean Security Journal
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    • no.9
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    • pp.133-153
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    • 2005
  • The suggestions that follow are about the effectual operating device for private security service. First, in legal and institutional policy, new establishment by law for private security and more support from government is asked. Moreover, the restructuring or M&A between petty companies and the pricing for security service should be performed. Second, in the structural aspect of private security industry, the professional education center for private security guards should be established and the terms of payment and welfare should be improved to the level above standard. In addition, it should be achieved to change the public to have a new and correct understanding of private security and develop the specialized parts suited to the characteristic and ability of each companies. Third, the construction of operating system for private security service should be achieved; recruit system for competent security guards, marketing strategy and enforcement system, widely known confidence to client, normal training system for security guards and post management system for client. This is also to be suited to the characteristic of each companies.

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Tax Exemption Grant Proposal to Promote Green Remodeling Project Implementation (그린리모델링 사업시행유도를 위한 조세혜택 부여 방안)

  • Jung, Seoyoung;Yu, Jungho
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.4
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    • pp.66-75
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    • 2016
  • Korean Government is implementing green remodeling projects on existing buildings and structures in a way of promoting low carbon green growth. However, the current regulations and systems do not clearly define the scopes and contents of the green remodeling. Also, the lack of the inducement measure is another reason of the low engagement of the private enterprises to the green remodeling business. Therefore, this study proposes a tax exemption plan to promote green remodeling business implementation, with the consideration on practical applicability. And the proposed plan was applied to the green remodeling pilot project case in2 014 and the effect was quantitatively analyzed. The result is expected to be used as a base data to improve the tax exemption benefit system to invigorate green remodeling later.

A Study on the Factors for Strengthening Competitiveness of CM Projects based on Balanced Score Card (BSC기반 건설사업관리프로젝트 수주역량요인 연구)

  • Beak, Nak Kyu;Lee, Dong Heon;Lim, Hyoung Chul
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.6
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    • pp.74-80
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    • 2019
  • In domestic construction industry, CM companies perform overall project management tasks such as planning, designing, construction management, evaluation, maintenance for construction projects. However, even with these tasks, as competition becomes more fierce and probability dependence is high, lots of CM companies are experiencing difficulties of securing and preparing indicators for order competence reinforcement. This study examines domestic business condition and task analysis. Also Competence factors are derived through institutional and legal investigation, and review of existing literature. The derived competence factors are focused on practical factors by interviewing with experts. competence factors for each type were classified into BSC's four perspectives(Finance / Customers / Internal processes / Learning and Growth) and surveyed. Based on the results of the survey, the priorities of competence factors that companies should focus on were derived. The purpose of this study is to contribute on making an indicator that can be utilized on business activities through priority analysis of competence factors for order competitiveness reinforcement of CM companies.

Proposal for improved implementation of aviation safety reporting system (항공안전보고제도 개선방안에 대한 연구)

  • Chang, Man-Heui
    • The Korean Journal of Air & Space Law and Policy
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    • v.30 no.2
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    • pp.337-371
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    • 2015
  • In recent years, aviation safety has been facing new hazards due to the rapidly changing environment in which aircraft operation increasingly finds. Continuously increasing air traffic volume, integration of various cultures from many States, and many other changes are the causal factors of the new risks. To identify such new hazards and risks, the government of the Republic of Korea (ROK) established aviation safety reporting systems in accordance with the international standards of the Convention on International Civil Aviation. However, there are some misunderstandings by the government in operating and by the personnel who take part in these reporting systems. Everybody should understand that aviation safety reporting system is not a punitive measure but a tool for collecting data in order to improve safety. In addition, such a system can be utilized further to promote an improved awareness on the need for a proper safety culture on the part of both the government, the industry and the personnel. This paper includes studies on international standards, relevant regulations in the United States and the United Kingdom. Moreover, this paper proposes to the government of ROK several points to improve their own system, including integration of the existing reporting systems, improvement of reporting items, implementation of safety data taxonomy and the establishment of safety data protection.