• Korean Journal of Culture and Social Issue
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• v.21 no.2
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• pp.227-252
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• 2015

This study was intended to examine child abuse experience, response to child abuse, perception of the cause of child abuse, and need for counseling to prevent and eliminate child abuse among 514 day care center teachers across the country. First, 17.9% (92) of the teachers had experience of witnessing child abuse at day care centers. After such witness, the teachers mostly "paid attention to abused children and provided them with warm treatment" when they were abused by other teachers and "took no actions" when they were abused by directors of the day care centers. The biggest reason of not taking any actions was: they "had no authority to intervene in child care of other teachers" in case of child abuse by other teachers and "were afraid of responsibilities or roles that could be placed on them after reporting" in case of child abuse by day care center directors. Second, the biggest reason of child abuse by teachers was job stress followed by excessive work and mental health of teachers. Third, necessary actions when child abuse cases were found and confirmed were suspension of involved teachers and psychological evaluation for involved children and parents. Fourth, 88.9% (457) of the teachers responded that they would use an organization specialized in child abuse if such organization was built and that the organization would help them to decide on whether to report child abuse and prevention of and intervention in child abuse. They also said that such organization should be installed in the Counseling Center in the Comprehensive Child Care Support Center. Fifth, 95.3% (490) of the teachers answered professional counselors specialized in development and counseling of infants and toddlers were needed to address child abuse at day care centers. They demanded that such counselors should be able to administer psychological evaluation for young children and assess child abuse cases. Qualification of the counselors was at least college graduates who majored in psychology and child care, three to five years of experience in the field, and appropriate certificates or licenses. Finally, the teachers said that training and professional counseling about child abuse were required to prevent and eliminate child abuse at day care centers. Implications and follow-up studies were provided and suggested based on these findings.

• Management & Information Systems Review
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• v.35 no.2
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• pp.67-81
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• 2016

The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.40 no.2
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• pp.14-23
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• 2022

The purpose of this study is to preserve the sustainable traditional landscape of the "Terraced Paddy Fields of Gacheon Village, Namhae". To this end, the changes in the traditional landscape and its factors were analyzed, and a conservation plan was sought to coexist with local communities. The results are as follows; First, the traditional scenery of "Terraced Paddy Fields of Gacheon Village, Namhae" is characterized by stonework built on a steep topography to secure cultivated land and narrow rice fields. To this end, local communities have maintained the traditional landscape through their long-established traditional knowledge, but after the designation of cultural heritage, the unique landscape of the "Terraced Paddy Fields of Gacheon Village, Namhae" changed as standardized stone construction methods were applied. Recently, the Cultural Heritage Administration recognized these problems and returned to the direct repair system of local communities, so cultivated land is regaining the scenery of the past. Second, the factors that changed the traditional landscape of the "Terraced Paddy Fields of Gacheon Village, Namhae" were largely found to be a decrease in voluntary conservation consciousness, a limited management range of preservation society, a decrease in agricultural population, and a lack of skilled traditional skills. After the designation of cultural heritage, expectations for policy support by the state or local governments accelerated the damage as existing farmland was neglected, and the lack of agricultural population also resulted in the same result. The preservation society is making efforts to preserve it, but the phenomenon of excessive and insufficient management personnel is intensifying. Conflicts between residents due to profit polarization have spread to the problem of escalating. In addition, there are concerns about the loss of traditional knowledge such as step farming technology and stone construction functions. Third, to suggest a win-win plan with local communities for preserving the traditional landscape, it is necessary to seek the ways to expand farming participants and generate profits through the placement of professional careers and public-private linkage system. In addition, it is desirable to improve the profit distribution system through the preservation society to strengthen the management authority and induce participation. And a support system is required for education on the transmission of terraced farming technology and stone construction functions.