• 월간 기계설비
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• no.8 s.205
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• pp.55-67
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• 2007

대한설비건설협회 각 시.도회는 최근 개정, 시행되고 있는 건설 노무관련제도와 국민연금.건강보험 사후정산제 등 사회보험 실무에 대해 회원사들의 이해를 돕기 위해 노무강습회를 실시했다. 이 강습회에서 서울특별시회 자문 노무사이자 노무법인 한길 본사 대표인 신흥식 노무사가 사회보험실무와 최근 개정 시행 중인 노무제도 등을 강의하고 질문과 답변을 통해 그동안 회원사들이 궁금해 했던 내용을 설명했다. 본지는 회원사의 이해를 돕기 위해 강습회 자료로 사용한 건설공사 노무제도 및 실무 내용을 게재한다.

• 월간 기계설비
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• no.9 s.206
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• pp.74-85
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• 2007

대한설비건설협회 각 시.도회는 최근 개정, 시행되고 있는 건설 노무관련제도와 국민연금.건강보험 사후정산제 등 사회보험 실무에 대해 회원사들의 이해를 돕기 위해 노무강습회를 실시했다. 이 강습회에서 서울특별시회 자문 노무사이자 노무법인 한길 본사 대표인 신흥식 노무사가 사회보험실무와 최근 개정 시행 중인 노무제도 등을 강의하고 질문과 답변을 통해 그동안 회원사들이 궁금해 했던 내용을 설명했다. 본지는 회원사의 이해를 돕기 위해 강습회 자료로 사용한 건설공사 노무제도 및 실무 내용을 게재한다.

• 월간 기계설비
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• no.5 s.202
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• pp.56-60
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• 2007

행자부가 지난 3월 27일 행정자치부 회계예규를 개정하고 국민연금·건강보험료 사후정산제 시행에 들어갔다. 행자부의 이같은 개정은 대한설비건설협회가 행정자치부장관에게 사회보험료 사후정산제도 도입에 따른 후속조치로 지방계약법령을 개정해 줄 것을 건의한 것이 받아들여진 것이다. 이로써 모든 지방자치단체 발주공사에서도 국민연금·건강보험료 사후정산제를 받을 수 있게 됐다. 지방계약법령의 신·구조문 대비표는 다음과 같다.

• Korean Journal of Family Social Work
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• no.60
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• pp.133-173
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• 2018

This paper analyzes the consistency and the discrepancy between system and practices of the old age pension(Nyunronyungeum) in North Korea. The literature review is conducted to analyze the system. Specifically, the North Korean law and North Korean dictionaries were carefully examined. The interviews with 25 North Korean refugees were conducted to grasp the exact state of the old age pension in North Korea. Major findings are as follows: the consistency between system and practices of the old age pension in North Korea is identified only certain portions of that. Beneficiaries(blue-collar workers, white-collar workers, farmers, soldiers, and employees in foreign-invested enterprises), contribution periods, earning-related schemes, the totalization of periods of coverage(workplace transitions), the absence of double benefits and early retirement pension, and the delivery system around Civic Service offices(Dong offices) are confirmed by complete consistency. Preservation age, variations in the implementation of the pension system by region, and premium of the old age pension are confirmed by partial consistency. The length of service, the labor regulation, lump-sum payment, and double dipping are confirmed by discrepancies. It's important that this study brings about a better understanding the old age pension in North Korea through various original texts of North Korea and interviews with refugees. The results of this study are expected to contribute to the policy production for the age income security system after the unification and to the spread of unification perspectives.

• Korean Journal of Social Welfare Studies
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• no.39
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• pp.365-393
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• 2008

This research examnied the roles, the strategies and the influence of labor unions on the pension reform. In Italia labor unions were important actors in pension reform politics during 1990s, but in 2004 labor union was excluded from the pension reform. This difference is not only related with diffusion of the leftist party but also the experience of pension benefit retrenchment of the pension reform in 1995 in which labor unions had initiatives. Labor unions choose their strategies, social dialogue or mass struggle, depending on the attitudes of government. After change of government following the failure of the pension reform in 1994 Italian government tried social dialogue. In Dini reform in 1995, laborunions had initiative in making pension reform plan. Labor unions obtained member's approval using membership vote. It had repressed opposition from militant sectors effectively. However Labor unions concentrated on the issues of transition measures and protecting vested rights in seniority pension ignoring problems of contribution evasion of small-firm workers and benefit adequacy of young workers. Even when labor unions leaded social concertation processes and pursued union democracy, labor unions' influences on the pension reform had fundamental limitations.

• Review of Korea Contents Association
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• v.12 no.3
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• pp.50-54
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• 2014

• Proceedings of the KSR Conference
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• 2006.05b
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• pp.1266-1271
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• 2006

• Management & Information Systems Review
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• v.36 no.1
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• pp.215-232
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• 2017

[Purpose] The purpose of this study is to point out the issue of pensions and retirement income tax which were amended from 2012 to 2016 and present a rational and intellectual improvement to this issue. [Methodology] This study was carried out a literature survey about the tax laws of pension income and retirement income. In order to confirm the differences between the case-by-case tax burden, calculated the effect of tax burden by presenting the examples in the case of retirement income. [Findings] It is necessary to apply the differential multiples in accordance with the seniority when leaving the company rather than applying the five times or 12 times in the tax base as the current retirement income tax. Also, It should be given the flexibility of pension income to ease the requirements of inevitable temporary receipt of a pension income. In addition, it is needed to expand separate taxation threshold which is current 12 million won. Finally, the annual limit of tax incentives for IRP should be increased significantly more than the current 7 million won. [Implications] The improvement of the study is to offer suggestions on the revision of retirement income and pension income taxation to the tax authorities or National Pension Service and retirement pension providers. The result of this study is expected to be used as reference to develop policy options on the legislative process.

• Korean Journal of Social Welfare
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• v.35
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• pp.345-374
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• 1998

The purpose of this study is to contribute the improvement of national welfare by presenting of pension welfare business of Korea and Japan. The reason why I take the management of Japan's pension accumulation as the object of comparative study is that the history of pension system of Japan is relatively longer than that of Korea. First of all, National Pension Fund comes into use for public sector, financial sector, and welfare sector, The scale of pension management for welfare sector is 50 small. Therefore, the study for welfare business investment reflecting the intentions of pension entries and pensioners is needs of times. This study defines the concept of welfare investment business and prospects welfare investment business of the future on the basis of Japanese experiences, and then suggests the direction of efficient propulsion of welfare investment business to the reasonable decision-makers. Especially this study redefine the concept of welfare investment business on the basis of pension entry's social benefits which are composed of pension entry's gains and pensioner's gain. Of course, welfare investment business has to be presupposed the stability of pension system and the continuous contribution to national economy. Thus, in order to efficiently perform welfare business, the policy-making for national welfare improvement has to be established after the good of business is set up like the results of this study.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.61-69
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• 2021

The military pension deficit is increasing due to an increase in the average life expectancy and pension option rate, and a significant reason for this is estimated to be a continued increase in the number of military pension recipients. In terms of the soundness of military pension finances, this paper uses the Markov chain model to validate the stability of the military group, suggesting the direction of future military pension system in terms of the ratio of pension receipts to employees, and verifying the feasibility of the method applied through verification. Through this paper, we have confirmed that the initial 45,270 military personnel converge to 43,141 after a certain period of time and reach a stable state, which is expected to help us to estimate the long term size of military pension recipients to confirm the direction of national financial support. Military man who are eligible for pensions for more than 20 years have a relatively low rate of turnover or retirement compared to ordinary private groups, making it easier to define their status and simplify state transition probabilities. Therefore, it is expected that the sustainability of the military pension will be confirmed from a long term perspective by viewing the military group as a system and applying it to the Markov chain model by checking the probability of transfer of status such as promotion, maintaining the current grade, and retirement during the period.