• 지역과문화
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• v.8 no.4
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• pp.23-42
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• 2021

This article examines the legal measures to establish the financial independence of the Local Cultural Centers(LCCs) by the revision of Promotion of Local Cultural Centers Act(PLCC Act) to allow profit-making activities of LCCs. For the past 70 years, LCCs have been the core of local culture, but they have not been financially independent and have survived through government subsudues and support funds. Its weak financial structure that depends on the subsidies makes it difficult to carry out the essential business and threatens sustainability. Legally, LCCs are special corporations which established in accordance with the PLCC Act, and their legal status and functions are stipulated in accordance with the laws governing their establishment. The current PLCC Act does not stipulate that the LCC may conduct profit-making business other than the essential business. However, compare to the other special corporations which established by their own legislatives, it is understood that the PLCC Act can also provide regulations related to the profit business of LCCs. This article presents legal drafts for PLCC Act and suggests other necessary discussions for financial independence of LCCs.

• The Korean Society of Law and Medicine
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• v.17 no.2
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• pp.281-313
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• 2016

Our Constitution obliges the state to protect the health of the people, and the Medical Law, which embodied Constitution, sets out in detail the matters related to open the medical institution and one of them is to prohibit the operation of multiple medical institutions In the past, there was a provision stipulating the same purpose. But because the Supreme Court interpreted that several medical institutions could be opened if the medical treatment was not made at the additional medical instition which was opened in the another doctor,s license, multiple medical institutions could be opened and operated. However, some health care providers opened the several medical institutions to another doctor's license just by the excuse of the business management and then did illegal medical cares like the unfair luring of patients, overtreatment, and commition treatment for more profits. So, the health rights of the people came to be infringed on. Accordingly, lawmakers amended the Medical Law for medical personnel not to open and to operate more than one medical institution. As the amended medical law prohibited a medical personnel to open multiple medical institution, some medical personnels insisted that the amended medical law is unconstitutional under which they could not be able to open and operate medical institutions on based on free investment and bring out the benefits of network hospitals. But the regulation to prohibit multiple institutions does not apply only to a medical personnel. Many other experts like lawyer and pharmacist can open only one office under such a restriction. If the regulation goes out of force, the procedure that multiple medical institutions should be opened and operated in the capacity as a medical corporation or a non-profit corporation does not have to be followed. And we should keep in mind that the permission for medical personels to open multiple medical institutions could lead virtually to commercial hospital. If in the nation with a very low rate of public medical service, If only a few medical personnels with capital own many medical institutions and operate commercially them, this could cause a falling-off in quality of medical service, ultimately infringe on the health rights and the life right of the people.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.6
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• pp.312-318
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• 2017

This study calculated the cash flow using the financial information by fiscal year for 25 general hospitals and 23 hospitals, and analyzed the relationship between cash flow and net working capital. The analysis results showed that 73.3% of general hospitals and 83.3% of hospitals did not secure funds required for operating activities by fiscal year. The cash flow types that affect net working capital were expenses not involving cash outflows and changes in borrowings in general hospitals, and expenses not involving cash outflows and income not involving cash inflows and changes in borrowings in hospitals. However, in case of shortage of funds required for operating activities, at general hospital, due to expenses not involving cash outflows being high and income not involving cash inflows being low and resulting in increased borrowing, at hospital, due to expenses not involving cash outflows being high and resulting in increased borrowing. Therefore, for the stability of cash flow in management activities, the adequacy and relevance of the expenses not involving cash outflows need to be reviewed, and it will be necessary to review the appropriate internal policy measures to systematically and rationally manage cash flow in consideration of cash flows.

• The Korean Society of Law and Medicine
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• v.16 no.2
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• pp.227-261
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• 2015

Cooperative associations are established in order to enhance the rights and the interests of their members and serve the local communities, and actually do much for the local society. And among these, consumer cooperatives are spontaneously founded, particularly in the spirit of mutual help, in order to promote the common welfare of the members. Meanwhile, because the current medical law qualifys noncommercial corporation to open medical institution, consumer cooperative and noncommercial- corporation cooperative which are established under the Cooperative Act have the right to do. However, though cooperative association should be founded for common interests of the members who are weaker parties of society, it became rapidly to be abused as means of circumvention of law. Especially as National Health Insurance Corporation stepped up the investigation and the collection of unfair profits against the hospital owned by non-medical personnel who are unable to establish a medical institution, setting up medical institutions as a roundabout way to avoid the restricts dramatically increased in number. In this study, we are going to introduce the current dualised normative system regulating the establishment of a medical cooperative association, and find a way to improve the system and make up for the week points. And we will look though the present situation about medical cooperative association's opening, operating, and closing, and review the normative and systematic improving plans.

• Journal of Teachers' Pension
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• v.5
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• pp.53-95
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• 2020

정부에서는 공적연금 운용 업무를 수행하는 연금공단에 대해서 지방세특례제한법상 조세감면 혜택을 부여해 왔으나, 2014년도부터는 지방자치단체의 재정확충을 위해서 지방세 특례를 폐지하였다. 이러한 지방세 특례 폐지가 연금재정에 부정적인 영향을 미치게 됨에 따라, 본 연구에서는 현행 사학연금공단에 대한 지방세 감면 폐지의 문제점를 살펴보고, 이를 통해 법 개정 등의 개선방안을 모색하고자 하였다. 구체적으로 2014년 말에 시행된 지방세 감면 규정의 일괄적인 폐지는 2002년에 개정된 연금소득 과세원칙에 비추어볼 때 과세원칙 위배와 함께 미적립 연금충당부채를 지니고 있는 연금공단의 제도적인 특성을 감안하지 않는 문제점이 있어 이를 검토하고 이에 대한 개선방안을 다음과 같이 제시하고자 한다. 본 연구에서 제시하는 개선방안은 다음과 같다. 첫째, 과거와 같이 사학연금공단에 대한 지방세특례를 부활하여 연금재정의 안정화를 제고할 필요가 있다. 둘째, 연금소득 원칙상 갹출 시 공제, 운용 시 비과세 및 연금 수령 시 과세를 하도록 하고 있으므로 현행 연기금을 운용하고 있는 사학연금공단에 대하여 운용단계에서 지방세를 부과하는 것은 연금소득 과세 원칙상 재검토가 필요하다. 셋째, 현재 연금기금의 운용이익에 대해서는 법인세가 비과세되으나 지방세는 과세가 되고 있어 국세와 지방세의 형평성 측면에서 문제가 있으므로 원칙적인 검토가 필요하다. 넷째, 미적립 연금충당부채를 지니고 있는 연금공단의 성격을 고려하여 현행 지방세의 부과는 연금공단의 기관 특성을 고려하지 않은 것으로 보여진다. 마지막으로, 가장 공적인 업무를 수행하고 있는 기관임에도 불구하고 타 비영리법인에서는 아직도 지방세특례가 존재하고 있는 실정이다. 따라서 사학연금공단은 공적인 업무를 수행하는 기관임에도 불구하고 지방세 특례가 폐지되었으므로 이에 대한 지원이 필요하다. 본 연구는 사학연금공단의 연금재정 안정화와 함께 과세원칙에 부합하도록 운용단계에서 반드시 필요한 연금관리 조직의 지방세 특례 부여 방안을 모색함으로써 사학연금공단의 지방세 지원의 타당성과 개선방안을 제시했다는 점에서 연구의 의의가 있다.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.45 no.1
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• pp.1-7
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• 2008

Today, Korean medical community faces rapid changes in medical environment due to opening of medical market, more emphasis on making profit and introduction of private medical insurance. Therefore, it is apparent that around, major university hospitals, efforts are being made to adapt to such changes by establishing mid to long range strategic plans. We want to keep pace with changing times and diverse demand of patients by introducing state of the art system, utilizing Ubiquitous technologies for improvements. In doing so, we want to distinguish our hospital services from others. However, Hospital Information System that integrates ubiquitous technologies are introduced in limited basis due to problems like standardization and limits on medical use etc. Particularly, problems like absence of tag design suitable for medical environment, compatibility and extension issue with RFID system need to be addressed on application of RFID technologies. In order to solve such problems, this paper implemented RFID tag system, RFID-SIP UA program, location tracking program. This paper provides a comprehensive basic review of RFID and SIP model suggests the evolution direction of further advanced RFID application service. The design of RFID-SIP application offers advance RFID system with drawback and reduction search time of medical object. so there is a improvement of hospital information system in ubiquitous environment.

• Land and Housing Review
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• v.2 no.1
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• pp.19-33
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• 2011

This study considers sustainability in new town development projects in the Tokyo metropolitan area. Since the mid-1980's the purpose of new Town projects in Japan changed from encouraging residential development to sustaining self-sufficiency within multi-functional cities. Nevertheless simultaneous increases in elderly population and declines in general population became the new town's key issue. Is this trend a general phenomenon in Tokyo? Has the multi-functional city policy failed? What policies can encourage new town self-sufficiency? Judging from this research, the new towns of Tokyo are relatively young areas with low aging rates and low rates of population decrease. Nevertheless, in view of the multi-functional city plan, levels of self-sufficiency and social-mix in most new towns are inadequate. Considering these, this research recommends new town plans be required to consider surrounding industries and the accessibility form CBD to encourage self-sufficiency. Moreover, The social mix plan encouraging residential diversity is important to the sustainability of the new town.

• Korean Journal of Comparative Education
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• v.27 no.1
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• pp.171-197
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• 2017

China's independent college approved private education investment, and facilitates the use of funds to support individual investors, corporations, and society. In contrast to China's public universities, the college guarantee private school method of operation. Its bachelor's degree, admission to students, the establishment of a separate corporation, and the recognition of scholastic achievements, was established with the aim of ensuring the diversity of higher education institutions in China. However, since the early 1990s, the independent college, which has emerged as a new way of higher education in China, has achieved quantitative growth over the past 30 years, but the quality of education has not yet grown. The reason why the independent college in China is interested is that it receives support from the facilities and professors of the original public college, and the major in which it is established and shares the reputation of the university. This study tried to analyze the policy of independent college which is a unique higher education institution in China. For this purpose, we use Four-Dimensional Framework to analyze the problem of China's independent colleges. It examines the profitability and non-profitability of independent college as a normative dimension and analyzes the Chinese society that have the old "guanxi" culture core in China. On the structural dimension, we analyzed the structure of the relationship in educational administrative institution. On the constituentive dimension, we observed that the various stakeholders who are interested in the independent college policy. Finally, we searched for future directions of the independent college centered on the process of legalization of independent colleges in technical dimension. The results of this analysis suggest the implications of the direction of China's independent college policy.

• 한국노년학
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• v.36 no.3
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• pp.673-691
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• 2016

As the provision of long-term care policy takes root and with a gradual increase in elderly population, the use of elderly care service has become a growing norm. More than ever, there exists an urgent need for a paradigm shift in the building of an institutional basis for the improvement of care service, from the prevalent practice of 'need based service' toward the concept of 'human rights based service'. A great focus is being shed on care-workers, at the 'front line' of advocating human rights, as their human rights advocacy behaviour is seen as a key variable in providing high quality care service for elders. This study aims to examine how care-workers' individual human rights awareness levels, and the influence of their respective organizations, as an environmental factor, affect their human rights advocacy behaviour. The study includes a comprehensive analysis of the interactions between the regulatory effect of environmental factors (service orientation?) on an organizational level, human rights awareness (individual level) and the service environment (organizational). The analysis sample consisted of 782 registered non-profit corporation of long-term care facilities all over the country in 2014. The findings of the thesis suggest that human rights awareness at individual levels has a significant influence on human rights advocacy behavior. The interaction of human resources management in service orientations was also found to influence human rights advocacy on a significant level. Both human rights awareness at individual level and service orientations at organizational level were thus determined as key variables for improving the human rights awareness of care worker in long-term care facilities in Korea.