• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.2
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• pp.115-127
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• 2020

In this paper, a sustainable close-loop supply chain (SCLSC) model is proposed for effectively managing the production, distribution and handling process of mobile phone. The proposed SCLSC model aims at maximizing total profit as economic factor, minimizing total CO₂ emission amount as environmental factor, and maximizing social influence as social factor in order to reinforce sustainability in it. Since these three factors are represented as each objective function in modeling, the proposed SCLSC model can be taken into consideration as a multi-objective optimization problem and solved using a hybrid genetic algorithm (HGA) approach. In numerical experiment, three different scales of the SCLSC model are presented and the efficiency of the HGA approach is proved using various measures of performance.

• Strategy21
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• s.40
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• pp.235-254
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• 2016

최근 남중국해(South China Sea: 南中國海)가 동아시아 해양안보의 중심 이슈로 대두되고 있다. 아울러 남중국해 문제가 당사국 간 해양분쟁 및 해양경계획정 이슈만이 아닌, 제3자 개입 등의 다자간 해양분쟁과 대립으로 확산되는 매우 복잡한 양상을 보이고 있다. 이러한 남중국해 해양문제는 미국과 중국 간의 강대국 경쟁구도가 적용되어 힘의 시현을 위한 대결 국면이 되는 반면, 중국이 전통적 해양이익을 구단선(nine dash line)을 근거로 주장하면서 국제법 적용 문제에 따른 법적 문제의 성격을 나타내고 있다. 이에 따라 최근 남중국해 상황은 '항해의 자유(Freedom of Navigation)' 보장을 주장하는 미국, 역사적 권리 보장을 위해 일반적 조치를 강행하고 해군력을 증강시키는 중국, 그리고 남중국해를 경유하는 수많은 선박들의 항해 안전(navigational safety)을 강조하는 역내 국가 간 의견이 표출되는 복잡한 양상으로 나타나고 있다. 특히 최근 중국이 상설중재재판소의 남중국해 중재판결을 무시하여 국제법 적용이 어려운 가운데 포괄적 동아시아 해양안보 차원에서 남중국해 이슈 해결을 위한 새로운 접근방안이 요구되고 있다. 이는 남중국해에 대한 당사국 간 평화적 분쟁 해결과 더불어, 강대국 간의 전략적 함의에 의한 해결이 병행되어야 함을 의미한다.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.634-644
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• 2021

Despite the increased social demand for strengthening the punishment for ghost surgery in Korea, the governmental management is very passive compared to other offenses of medical law, and the punishment for ghost surgery is insufficient, so that medical malpractices are continuously occurring. A plastic surgeon who posted the names of clinics performing ghost surgery and the number of deaths on the internet bulletin board, was charged with the violation of the Information Telecommunication Act(defamation). Thus, this study aimed to present the legal/institutional issues and implications of defamation by the release of ghost surgery, by initially examining the charged case after posting the contents showing the death of patients by ghost surgery in clinics on the internet bulletin board. This study aimed to understand how strictly the court approached the ghost surgery in the aspect of public interest, and also to understand the judgment standard of punishment for defamation by investigating the publicly alleging facts and public interest by the disclosure of ghost surgery. Moreover, this study aims to provide the basic data necessary for guaranteeing the national health right by arousing attention to ghost surgery.

• JOURNAL OF ELECTRICAL WORLD
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• s.308
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• pp.76-79
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• 2002

이제 기업별로 분기이익을 발표하는 Earning Season이 돌아왔다. 분기보고에 나타난 실적을 기초자료로 하여 기업들은 내부적으로 자사의 성과를 평가하고 주식시장에서는 투자자들이 기업을 평가하는 기본 자료로 활용하여 온 것이 주지의 사실이라고 할 수 있다. 그러나 엔론사태를 시발로하여 현재까지 꼬리를 물고있는 미국 기업에 대한 회계조작 사건은 기업회계에 대한 신뢰성의 저하를 초래했다. 세계에서 가장 투명한 경영을 한다는 미국의 대기업들이 이러한 사건에 연류되면서 상대적으로 투명성이 의심되는 국가의 기업들은 회계조작과 관련이 없더라도 이러한 악재를 피해 가기는 힘든 것이 현실이다. 회계의 투명성에 대한 신뢰도는 단순한 문제라고 할 수만은 없다. 왜냐하면 회계의 신뢰성에 대한 문제는 기업의 펀드멘탈에 관련된 문제이기 때문이다. 이러한 연유로 자본주의 경제와 불가분의 관계인 회계에 대한 비판과 개혁론이 대두되고 있어 대안적인 방안들이 관심을 끌고 있다. 그 방안의 하나로 지목되는 것이 $''$기업 건전성 지수$''$이다. 기업 건전성 지수는 경영자의 기업관리 및 투자자의 기업평가에 동일하고 유용하게 쓰일 수 있는 재무적 접근법이다. 본 논고에서는 기업 건전성지수에 대한 개념, 활용방안, 회계조정 그리고 지표의 진정한 효과에 대하여 설명하고자 한다.

• Korean Management Science Review
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• v.30 no.2
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• pp.133-141
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• 2013

In this paper, we considers the outsourcing decision problem in a single machine scheduling problem. The decision problem is to determine for each job whether to be processed on an in-house manufacturing or external facilities(outsourcing). Moreover, this paper considers a situation where each job has a due date. The objective of the problem is to minimize the outsourcing cost, subject to the due date constraints. The considered problem is proved to be NP-hard. Some solution properties and valid inequalities are derived, and an effective lower bound is derived based on the LP-relaxation. The results of experimental tests are presented to evaluate the performance of the suggested lower bound.

• The Journal of Engineering Research
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• v.8 no.1
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• pp.13-22
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• 2006

The purpose of this study is to find out how we can improve the Registered Cultural Properties System in order to preserve and utilize of modern buildings which have been damaged and destroyed. The main object of the Registered Cultural Properties System is to build the cultural properties preservation system. But nowadays, it is very difficult to preserve modern buildings in city areas because of the desire of development for the site. So we need to approach economically in order to compensate for Registered Cultural Properties System. In this study, I suggested 4 type of system to preserve modern buildings by economical and lawful approach.

• Information and Communications Magazine
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• v.31 no.8
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• pp.3-9
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• 2014

'08.3월 U-City법이 제정되었고, '09년에 U-City법에 근거한 제1차 유비쿼터스도시종합계획 (이하 U-City종합계획)이 수립되었다. 이후 계획에 따라 U-City R&D, U-City시범도시 지원사업 등이 추진되었으며, 기술, 서비스, 인력양성, 산업지원, 법제도 개선 등 다양한 부문에 U-City 지원 정책이 시행되었다. 이로 인해 국내 U-City 사업이 활발히 추진되었으나 주로 공공 주도의 신도시를 중심으로 구축되어 과도한 건설비용 및 관리운영비 부담, 중복투자 등의 다양한 문제를 발생하게 된다. 결국 신도시 조성 개발이익을 통한 U-City 구축은 건설경기의 침체와 함께 심각한 위기를 맞게 된다. 하지만 새정부 출범 이후 U-City는 창조경제 대표사업으로 채택되어 재도약할 수 있는 계기가 마련되었고 정부는 지역경제 활성화의 일환으로 도시재생사업에 U-City를 접목하는 등 U-City 부흥을 위한 시도를 지속적으로 하고 있다. 특히 신도시 개발로 치우쳐서 발생된 기존도시와의 불균형을 해소하기 위해 다각도로 해결방안을 모색하고 있다. 이에 현 시점에서는 기존도시에 초점을 맞추어 U-City 방향을 살펴보는 연구가 필요하며, 기존 신도시형 U-City가 추구했던 정보통신 위주의 계획에서 벗어나 지역특성 및 수준 등을 고려한 도시계획적 측면으로 접근하는 것이 바람직하다. 본고에서는 국내외 스마트시티 동향을 파악하고 우리나라의 신도시개발형 U-City 구축 현황의 문제점을 진단하여 기존도시형 U-City 구축의 필요성을 도출하였다. 이를 토대로 실효성 있는 기존도시 U-City 구현을 위하여 도시계획적 관점에서의 고도화 방안을 모색하고자 한다.

• Journal of Korea Society of Industrial Information Systems
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• v.19 no.3
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• pp.103-114
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• 2014

The purpose of this study is to find out the relationship between high involvement Human Resource Management and organizational effectiveness in small company. High involvement Human Resource Management practices include training, incentive, performance appraisal, participation, proposal, communication, job description. This research approached organizational effectiveness using internal process and goal. Internal process approach measured internal organizational health using aggregate organizational commitment, turnover intention, job search. Goal approach measured organizational growth using sales growth rate per employee and net income growth rate per employee. Using the collected data from 267 employees at 27 small-sized firms located in South region in Korea, this research tested and confirmed the construct validity regression analysis at the organizational level. This research came to the conclusions to as follows: First, high-involvement HRM had the positive effect on the organizational commitment. Second, high-involvement HRM had the negative effect on the turnover intention. The findings suggest that high-involvement HRM is a valuable construct to understand internal process approach of organizational effectiveness in small firms.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.11
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• pp.155-167
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• 2016

Technology valuation is necessary for determining the feasibility of technology commercialization. However, existing methods focus only on technology evaluation, with limitation in sufficiently reflecting buyer viewpoint. In addition, it causes a gap between estimated value and market value. Therefore, this research suggests a new technology valuation method which focuses on the perspectives of buyers. Technology factors, buyer factors and market factors are first determined and their relationships are analyzed. Second, based on the relationships, profit projections are calculated using the discount cash flow method. Finally, profit projections for each year are discounted. The proposed method was applied using the ubiquitous home network system and audio service and illumination control method and results compared with the value of a technology valuation guide distributed by the Ministry of Trade, Industry and Energy. The technology valuation approach used in this research is quantitative and systematic and can be used as a decision making support tool in technology transfer, reflecting various perspectives of stakeholders.