• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• The Journal of Society for e-Business Studies
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• v.20 no.3
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• pp.59-77
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• 2015

Social networking sites (SNS), such as Facebook, provide abundant social comparison opportunities. Given the widespread use of SNSs, the purpose of the present study was to examine the impact of exposure to social media-based social comparison on user's negative emotions and discontinuous use intention on SNS. We present evidence that under the use of SNS, social comparison activities diverge into three patterns, with explicit self-evaluation desire made against similar target (lateral comparison), self-defense desire made against less fortunate target (downward comparison), and self-enhancement desire made with more fortunate target (upward comparison). Such social comparison processes frequently arise, as people are increasingly using on SNSs, the downward contacts ameliorating self-esteem with positive emotions, but the upward contacts and standard contacts with lateral status enabling a person to compare his or her situation with others and simultaneously increase negative emotions due to its differences with others. In other words, as people increasingly relying on SNSs for a variety of everyday tasks, they risk overexposure to upward or standard social comparison information that may have a cumulative detrimental impact on future intention on SNS use. This study with survey with 209 SNS users found that these negative emotions lead to negative fatigue (attitude) and then discontinuous use intention (behavior) on SNS. Our findings are among the first to explicitly examine discontinuous use intention on SNS using social comparison theory and our results are consistent with those of past research showing that upward social comparisons can be detrimental.

• Korean Journal of Social Welfare Studies
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• v.48 no.3
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• pp.171-208
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• 2017

The purpose of this study is to classify the underlying and parsimonious types of child maltreatment and examine whether the effects of risk factors on child maltreatment recurrence differ by type of maltreatment. We utilized the multiyear national administrative data from the National Child Maltreatment Information System collected by Child Protection Agency in Korea. Of 26,921 child maltreatment victims reported and substantiated on or after January 1, 2012, 1,447 children who had recurrence of child maltreatment until December 31, 2015 were selected as maltreatment recurrence group and 4,580 children who had not experienced maltreatment since first substantiation were assigned as maltreatment non-recurrence group. Latent class analysis(LCA) and latent transition analysis(LTA) were used to group children with similar maltreatment subtypes into discrete classes of child maltreatment recurrence. Logistic regression is employed to examine the association between the child maltreatment predominant types and risk factors for recurrence. Results of LCA and LTA showed four latent classes representing predominant type of child maltreatment: 'physical abuse predominant type', 'emotional abuse predominant type', 'sexual abuse predominant type', and 'neglect type'. Significant differences in the effect of risk factors among latent classes were found in child's age and gender, perpetrator's gender, family poverty, biological parent as the perpetrator, domestic violence toward partner, perpetrator's alcoholic problem, insufficient parenting skills, and out-of-home care service, Based on these findings, results suggested how the typology can be used to guide decision about who to target in prevention and intervention programs, and which features of risk factors to target. Practice and policy implications as well as further research tasks were discussed in the lights of searching for useful and important strategies to prevent recurrence of child maltreatment.

• Journal of the Korean Society of Child Welfare
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• no.59
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• pp.209-234
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• 2017

This study viewed schools as a cause of students dropping out and posited that dropping out of high school would vary depending on the characteristics and influencing factors of the school from which students were dropping out. Therefore, focusing on schools, we longitudinally investigated the change patterns of school dropout across high schools in the country, and the types of changes in dropping out of high school. In addition, we predicted the general characteristics of schools according to the type of school students were dropping out from, looked at the changes in the major factors (i.e., school violence and school counseling) affecting school dropout, and reviewed schools' long-term efforts and outcomes in relation to school dropout. For this purpose, KERIS EDSS's "Secondary School Information Disclosure Data" were used. The final model included data collected five years20122016) from high schools across the country. The results were as follows. First, in order to examine the longitudinal change patterns of dropping out of high schools, a latent growth models analysis was conducted, and it revealed that, as time passed, the dropout rate decreased. Second, growth mixture modeling was used to explore types according to the change patterns of the school students were dropping out from. The results showed three types: the "remaining in school" type, the "gradually decreasing school dropout" type, and the "increasing school dropping out". Third, the multinomial logistic regression was conducted to predict the general characteristics of schools by type. The results showed that public schools, vocational schools, and schools with a large number of students who have below the basic levels in Korean, English and mathematics were more likely to belong to the "increasing school dropout" type. Further, the larger the total number of students, the higher the probability of belonging to the "remaining in school" type or the "gradually decreasing school dropout" type. Lastly, growth mixture modeling was used to analyze the trend of school violence and school counseling according to the three types. The focus was on the "gradually decreasing school dropout" type. In the case of the "gradually decreasing school dropout" type, it was found that as time passed, the number of school violence cases and the number of offenders gradually decreased. In addition, in terms of change in school counseling the results revealed that the number of placement of professional counselors in schools increased every year and peer counseling was continuously promoted, which may account for the "gradually decreasing school dropout" type.

• 한국노년학
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• v.37 no.2
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• pp.461-474
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• 2017

The purpose of this study was to develop the caregiver guideline for participation in activities daily living for the elderly with early dementia in home including easily adaptable and professional strategies as early intervetion. The process of this study was 3 stage. First stage, the development of preliminary caregiver guideline as the first stage of this study was to translate to Korean and reclassify the items about caregiver guideline for participation from reports of foreign association or government related dementia, and it consisted of 3 areas, 128 statements for questionnaire for Delphi investigation. Second stage, the guideline was to conduct the content validity, and delete, reclassify, integrate, revise inappropriate items through 2 rounds and 16 Delphi panels. Third stage, the establishment of the final version of caregiver guideline. It consisted of 8 areas: home modification and assistive device, home activities of daily living, health management, communication, psycho-emotional support, leisure activities, social participation, general strategies. All 68 items was arranged in important order. The content validity, stability, agreement index in this study were 0.81, 0.15, 0.79 respectively. When content validity, stability was above 0.49, below 0.5 in Delphi survey with 15 panels, it was not required additional survey. The result of this study meaned that it was not required to additional Delphi survey, and the result was stable and agreeable. This developed guideline was useful and practical to maintain the elderly's with dementia independent and healthy life as education materials for their caregivers, so it will expect to decrease caregiver's burden. Lastly, it stated limitation and suggestion for further study.

• Journal of Intelligence and Information Systems
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• v.25 no.1
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• pp.139-161
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• 2019

The utilization of the e-commerce market has become a common life style in today. It has become important part to know where and how to make reasonable purchases of good quality products for customers. This change in purchase psychology tends to make it difficult for customers to make purchasing decisions in vast amounts of information. In this case, the recommendation system has the effect of reducing the cost of information retrieval and improving the satisfaction by analyzing the purchasing behavior of the customer. Amazon and Netflix are considered to be the well-known examples of sales marketing using the recommendation system. In the case of Amazon, 60% of the recommendation is made by purchasing goods, and 35% of the sales increase was achieved. Netflix, on the other hand, found that 75% of movie recommendations were made using services. This personalization technique is considered to be one of the key strategies for one-to-one marketing that can be useful in online markets where salespeople do not exist. Recommendation techniques that are mainly used in recommendation systems today include collaborative filtering and content-based filtering. Furthermore, hybrid techniques and association rules that use these techniques in combination are also being used in various fields. Of these, collaborative filtering recommendation techniques are the most popular today. Collaborative filtering is a method of recommending products preferred by neighbors who have similar preferences or purchasing behavior, based on the assumption that users who have exhibited similar tendencies in purchasing or evaluating products in the past will have a similar tendency to other products. However, most of the existed systems are recommended only within the same category of products such as books and movies. This is because the recommendation system estimates the purchase satisfaction about new item which have never been bought yet using customer's purchase rating points of a similar commodity based on the transaction data. In addition, there is a problem about the reliability of purchase ratings used in the recommendation system. Reliability of customer purchase ratings is causing serious problems. In particular, 'Compensatory Review' refers to the intentional manipulation of a customer purchase rating by a company intervention. In fact, Amazon has been hard-pressed for these "compassionate reviews" since 2016 and has worked hard to reduce false information and increase credibility. The survey showed that the average rating for products with 'Compensated Review' was higher than those without 'Compensation Review'. And it turns out that 'Compensatory Review' is about 12 times less likely to give the lowest rating, and about 4 times less likely to leave a critical opinion. As such, customer purchase ratings are full of various noises. This problem is directly related to the performance of recommendation systems aimed at maximizing profits by attracting highly satisfied customers in most e-commerce transactions. In this study, we propose the possibility of using new indicators that can objectively substitute existing customer 's purchase ratings by using RFM multi-dimensional analysis technique to solve a series of problems. RFM multi-dimensional analysis technique is the most widely used analytical method in customer relationship management marketing(CRM), and is a data analysis method for selecting customers who are likely to purchase goods. As a result of verifying the actual purchase history data using the relevant index, the accuracy was as high as about 55%. This is a result of recommending a total of 4,386 different types of products that have never been bought before, thus the verification result means relatively high accuracy and utilization value. And this study suggests the possibility of general recommendation system that can be applied to various offline product data. If additional data is acquired in the future, the accuracy of the proposed recommendation system can be improved.

• Korean journal of psychology:General
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• v.36 no.1
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• pp.81-107
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• 2017

The study aims to investigate the clinical utility of Bayley-III using US norm in Korea. A total of 98 preterm infants and 93 term infants were assessed with the K-Bayley-III. The performance pattern of preterm infants was analyzed with mixed design ANOVA which examined the differences of scaled scores and composite scores of Bayley-III between full term- and preterm- infant group and within preterm infants group. Then, We have investigated agreement between classifications of delay made using the BSID-II and Bayley-III. In addition, ROC plots were constructed to identify a Bayley-III cut-off score with optimum diagnostic utility in this sample. The results were as follows. (1) Preterm infants have significantly lower function levels in areas of 5 scaled scores and 3 developmental indexes compared with infants born at term. Significant differences among scores within preterm infant group were also found. (2) Bayley-III had the higher scores of the Mental Development Index and Psychomotor Developmental Index comparing to the scores of K-BSID-II, and had the lower rates of developmental delay. (3) All scales of Bayley-III, Cognitive, Language and Motor scale had the appropriate level of discrimination, but the cut-off composite scores of Bayley-III were adjusted 13~28 points higher than 69 for prediction of delay, as defined by the K-BSID-II. It explains the lower rates of developmental delay using the standard of two standard deviation. This study has provided empirical data to inform that we must careful when interpreting the score for clinical applications, identified the discriminating power, and proposed more appropriate cut-off scores. In addition, discussion about the sampling for making the Korean norm of Bayley-III was provided. It is preferable that infants in Korea should use our own validated norms. The standardization process to get Korean normative data must be performed carefully.

• Korean Journal of Culture and Social Issue
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• v.26 no.3
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• pp.121-143
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• 2020

The present study examined the content and changes in leader role schemas associated with 'male' leaders, 'female' leaders, and 'good' leaders over the past 10 years in Korea. In addition, we analyzed how the gender of the respondents affects their perception of male leaders versus female leaders as a good leader. A total of 736 Korean adults residing in the Seoul metropolitan area participated in the survey at two different time points, one in 2007, and the other in 2017. The respondents were presented with a total of 90 behavior items driven from the literature and asked to choose the items that represent male leaders, female leaders, and good leaders, respectively. We found that the chosen behavior items for male leaders versus female leaders matched closely to the typical sex role of males (i.e., being agentic) versus females (i.e., being communal). By contrast, the chosen behavior items for good leaders reflected both the male-typed roles and the female-typed roles. We also found that the role schemas associated with male leaders as well as good leaders have changed over the 10 year period. Those schemas also differed between male versus female respondents. For female leaders, however, the role schemas were found to be stable over the 10 years. We also found that the good leader schemas are more specified and variable than are the male or the female schemas. Additionally, in the 2007 survey male characteristics overlapped with good leader characteristics to a greater degree than did female characteristics. This difference was no longer observed in the 2017 survey. The observed difference in the degree of overlap between male (versus female) characteristics with good leader characteristics was attributable to the perceptions of male respondents. We discuss implications of our findings and directions for future research.

• Korean Journal of School Psychology
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• v.17 no.1
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• pp.17-38
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• 2020

This study examined the factor structure of the Child Behavior Checklist Dysregulation Profile(CBCL-DP) for school-aged children in Korea identified differences in the level of maladjustment and problematic behaviors between the clinical group which had characteristics of CBCL-DP and the control group which did not. Confirmative factor analysis was performed on three alternative models from the literature to determine which was the most appropriate factor structure for the CBCL-DP. The result showed that the bi-factor model fit the sample data better than both the one and second-factor models. To confirm that the bi-factor model was the most appropriate factor structure, regression paths with relevant variables examined. The showed that CBCL-DP with the bi-factor model was associated with executive function difficulty as reported by parents and with school adjustment and all sub-factors of strength and difficulty as reported by teachers. The results also showed that this model had a different relationship with anxiety/depression, aggressive behavior, and attention problems than the other models. The clinical group was shown to have more executive function difficulty, worse adjustment of school life and to be less likely to engage in desired behaviors than the control group. These results indicate the CBCL-DP is more related to negative outcomes than any other factor, and that the bi-factor model was found to best fit the sample data, consistent with other studies. The early discovery of CBCL-DP can be used to provide interventions for high-risk children who exhibit emotional and behavioral problems, making its detection a significant diagnostic tool. The implications of these result, the limitations of this study, and areas for future research are discussed in this paper.

• Korean Journal of Culture and Social Issue
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• v.21 no.3
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• pp.551-573
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• 2015

The rise of single living has been one of the most important demographic shifts of recent decades. The solo household is a little less than 40% in Europe areas and that of Tokyo is over 45%. Being impacted this figure, the formation of single economy is the key word in World Economic Forum(WEF) 2008. Seoul' single household is increasing rapidly. Between 2000 and 2005, the growth of single person is around 34%, the population of single person reached 700,000 people. Now 20% of total household in Seoul is Single household. Living alone or solo living is not exceptional or special in Seoul Metropolitan City. The rise in single living will create pressures towards poverty and inequality and so on. Seoul should develop and prepare the urban policy for single household. We figured out the four key trends which composed of single household in Seoul. Four types of single person are like below : Gold Mr and Miss, Reserved labor forces, depressed single and silver generation. Gold group is amonst people aged 30 and 40 who is working in the area of white collar and professional. They are usually elective single person household who have chosen solo living. Reserved labor forces group is usually among 20s people who have not get the regular hob. For this group, job acquiring is the most important issue. Depressed single person household group is among people aged late 30s and 40s. Its group is the result from the broken family. The silver group is among aged over 65 that is the main issue of the aged society. In this research, we stressed that people living alone can be split into two types - elective single person households who have chosen single living, and forced single person household who have been constrained to this lifestyle by circumstances. Except gold group, the rest of the group is the forced single household who are faced to poverty. The monthly income of single person household is almost under 2 million won. Single person household is usually working in the blue collar job and service area. So, except gold group that is the smallest part of single person household, almost single person is not the target of private market, but the object of public policy.