• Title/Summary/Keyword: 자본세

Search Result 206, Processing Time 0.02 seconds

A Study on the set the seven roalls of the Saddarma Pundarika Sutra Prayed by Yeom Seong-Ik and Script Center (사경은(寫經院)과 염승익(廉丞益) 발원(發願)의 사경(寫經) 「묘법연화경(妙法蓮華經」 7권본 1부)

  • Kyon, Hee-Kyung
    • Journal of Korean Society of Archives and Records Management
    • /
    • v.3 no.1
    • /
    • pp.1-21
    • /
    • 2003
  • In this paper the characteristics of the script centers golden and/or silver letter center in Koryo Dynasty and a set of seven rolls of the script written in silver letter on blue paper prayed by Yearn Seong-Ik were studied with focusing on the referred records and an epilog of the script. This script was discovered from Namgewon's stone stupa, when it was transported from original site of Daekam Dong, Kaiseong city to Kyungbok Palace in 1919. This script prayed by Yeom Seong-Ik which was written in silver paste on blue papers is a set of seven rolls, the size is 31.1 cm (length) ${\times}$ 27.2 cm (width). The cover painting and Beonsangwha(Buddha's preaching picture) were painted out and in the roll cover. This script was written with 14 letters on a line whose characteristic with the style of cover painting and Beonsangwha is similar to the golden and silver scripts prayed by kings of Koryo Dynasty. The person who prayed this script was a powerful vassal of the king Chungyeol period, Yeom Seong-Ik. According to Koryosa(Koryo History) and Koryosa jeolyo(summarized Koryo History), it is described that Yeom Seong-Ik offered his own house which was built by a group of strangers as a 'Writing Place for the complete collection of Buddhist Sutras and the place of the script of the complete collection of Buddhist Sutras. Therefore, it is possible to consider that this script a set of seven rolls of the script of Saddharma Pundarika-Sutra was written to pray for himself as well as his families' fortune at the place of golden script of the complete collection of Buddhist Sutras, and enshrined it in the Namgaewon stone stupa when the stupa was repaired in 9th year of king ChungYeol. Above all the most important point should be centered on that he offered his house as a writing place for golden script of the complete collection of Buddhist Sutras as recorded in Koryosa Jeolyo. The writing place for golden script of the complete collection of Buddhist Sutras should be emphasized on the meaning of its site. It is an important key point to clear that Kumjawon(Golden letter center) would be different from Kumjadejangso(the writing place of golden script for complete collection of Budihist Sutras) with Kumkyungsa(Goldm script place). As considereing the point that this script showed the characteristics of golden and/or silver scripts which prayed by king Chungyeol in Koryo Dynasty as they were, even though this script was manufactured by individual praying, this script follwed in the style of Kumjawon(golden letter center) and/or Unjawon(siIver letter center) as they were, because this script was written in the place of the golden script for the complete collection of Buddhist Sutras. In this paper all of the points described above with focusing on the referred records and an epilog of this script were collectively considered to make clear the characteristics of the script centers, golden and/or silver letter.

The Effect of Patent Citation Relationship on Business Performance : A Social Network Analysis Perspective (특허 인용 관계가 기업 성과에 미치는 영향 : 소셜네트워크분석 관점)

  • Park, Jun Hyung;Kwahk, Kee-Young
    • Journal of Intelligence and Information Systems
    • /
    • v.19 no.3
    • /
    • pp.127-139
    • /
    • 2013
  • With an advent of recent knowledge-based society, the interest in intellectual property has increased. Firms have tired to result in productive outcomes through continuous innovative activity. Especially, ICT firms which lead high-tech industry have tried to manage intellectual property more systematically. Firm's interest in the patent has increased in order to manage the innovative activity and Knowledge property. The patent involves not only simple information but also important values as information of technology, management and right. Moreover, as the patent has the detailed contents regarding technology development activity, it is regarded as valuable data. The patent which reflects technology spread and research outcomes and business performances are closely interrelated as the patent is considered as a significant the level of firm's innovation. As the patent information which represents companies' intellectual capital is accumulated continuously, it has become possible to do quantitative analysis. The advantages of patent in the related industry information and it's standardize information can be easily obtained. Through the patent, the flow of knowledge can be determined. The patent information can analyze in various levels from patent to nation. The patent information is used to analyze technical status and the effects on performance. The patent which has a high frequency of citation refers to having high technological values. Analyzing the patent information contains both citation index analysis using the number of citation and network analysis using citation relationship. Network analysis can provide the information on the flows of knowledge and technological changes, and it can show future research direction. Studies using the patent citation analysis vary academically and practically. For the citation index research, studies to analyze influential big patent has been conducted, and for the network analysis research, studies to find out the flows of technology in a certain industry has been conducted. Social network analysis is applied not only in the sociology, but also in a field of management consulting and company's knowledge management. Research of how the company's network position has an impact on business performances has been conducted from various aspects in a field of network analysis. Social network analysis can be based on the visual forms. Network indicators are available through the quantitative analysis. Social network analysis is used when analyzing outcomes in terms of the position of network. Social network analysis focuses largely on centrality and structural holes. Centrality indicates that actors having central positions among other actors have an advantage to exert stronger influence for exchange relationship. Degree centrality, betweenness centrality and closeness centrality are used for centrality analysis. Structural holes refer to an empty place in social structure and are defined as efficiency and constraints. This study stresses and analyzes firms' network in terms of the patent and how network characteristics have an influence on business performances. For the purpose of doing this, seventy-four ICT companies listed in S&P500 are chosen for the sample. UCINET6 is used to analyze the network structural characteristics such as outdegree centrality, betweenness centrality and efficiency. Then, regression analysis test is conducted to find out how these network characteristics are related to business performance. It is found that each network index has significant impacts on net income, i.e. business performance. However, it is found that efficiency is negatively associated with business performance. As the efficiency increases, net income decreases and it has a negative impact on business performances. Furthermore, it is shown that betweenness centrality solely has statistically significance for the multiple regression analysis with three network indexes. The patent citation network analysis shows the flows of knowledge between firms, and it can be expected to contribute to company's management strategies by analyzing company's network structural positions.

Development of Analytic Hierarchy Process or Solving Dependence Relation between Multicriteria (다기준 평가항목간 중복도를 반영한 AHP 기법 개발)

  • 송기한;홍상연;정성봉;전경수
    • Journal of Korean Society of Transportation
    • /
    • v.20 no.7
    • /
    • pp.15-22
    • /
    • 2002
  • Transportation project appraisal should be precise in order to increase the social welfare and efficiency, and it has been evaluated by only a single criterion analysis such as benefit/cost analysis. However, this method cannot assess some qualitative items, and cannot get a proper solution for the clash of interests among various groups. Therefore, the multi-criteria analysis, which can control these problems, is needed, and then Saaty has developed one of these methods, AHP(Analytic Hierarchy Process) method. In AHP, the project is evaluated through weighted score of the criteria and the alternatives, which is surveyed by a questionnaire of specialists. It is based on some strict suppositions such as reciprocal comparison, homogeneity, expectation, independence relationship between multi-criteria, but supposing that each criterion has independence relation with others is too difficult in two reasons. First, in real situation, there cannot be perfect independence relationship between standards. Second, individuals, even though they are specialists of that area, do not feel the degree of independence relation as same as others. This paper develops a modified AHP method for solving this dependence relationship between multi-criteria. First of all. in this method, the degree of dependence relationship between multi-criteria that the specialist feels is surveyed and included to the weighted score of multi-criteria This study supposes three methods to implement this idea. The first model products the degree of dependence relationship in the first step for calculating the weighted score, and the others adjust the result of weighted score from the basic AHP method to the dependence relationship. One of the second methods distributes the cross weighted score to each standard by constant ratio, and the other splits them using Fuzzy measure such as Bel and Pl. Finally, in order to validate these methods, this paper applies them to evaluate the alternatives which can control public resentments against Korean rail path in a city area.

A Study on the Frame of Reference of the Korean Welfare State Model Focusing on Esping-Anderson's Wel fare State Regime (에스핑-앤더슨의 복지국가체제를 중심으로 한국형 복지국가의 준거 틀에 관한 연구)

  • Jung, Hyun-Kyung
    • Industry Promotion Research
    • /
    • v.7 no.2
    • /
    • pp.43-49
    • /
    • 2022
  • This study aims to study Esping-Anderson's theory of welfare state system, develop a model of welfare state suitable for Korea's situation, and apply it to reality. In this research method, basic research and analysis of ideology is used, focusing on Esping-Anderson's welfare state system theory, and applying it appropriately to the Korean situation. Studies on the model of the welfare state have been studied after the classification of complementary and institutional models asserted by Willensky and Lebo in 1965. In addition, Esping-Andersen asserts three things as a model of the welfare state according to ideology. First, the role of the market is central to the liberal welfare system that best fits the image of classical capitalism, and individualistic solidarity through the market. The role of the state or family, which can be a hindrance, is actually marginalized. In addition, in order to maximize individualistic solidarity through the market, de-commodification in the national domain tends to be minimized. Second, the conservative welfare system has a strong familistic element, so the source of social solidarity is the family, and the state plays a role of supporting and supplementing the characteristics of this family. In the conservative system, de-commodification appears to be high among household heads, or the welfare system takes on a corporatist and nationalistic form, it can be said that these characteristics are reflected. Third, in the social democratic welfare system, the source of social solidarity is the state. Therefore, the role of the state is large, the state has a high possibility of decommodification, and it has the characteristics of substitutes for the family and the market through universalist intervention. This study applies Esping-Anderson's three welfare state models to study a model suitable for the Korean situation. In conclusion, Esping-Anderson's three welfare state models can be classified into a market-oriented model based on a liberal welfare system, a status-oriented model based on a conservative corporatist welfare system, and a solidarity-oriented model based on a social-democratic welfare system, presented a compromise between liberalism and conservatism as a Korean model.

The Daily History and Self-consciousness of Jeonju Citizens: Two Examples of Reading Groups (전주 시민의 일상사와 자기의식 『혼불』과 공유지(Commons)의 사례)

  • Oh, Hangnyeong
    • The Korean Journal of Archival Studies
    • /
    • no.81
    • /
    • pp.5-44
    • /
    • 2024
  • This paper is an experience and observation report on the activities of Jeonju citizens, who are 'kleine leutes'. Text or Born-digital materials such as diaries, group chat rooms, memos, and interviews showing citizens' contemporary and daily history (Alltagsgeschichite) were used for this purpose. These civic groups are reading groups we can find easily and they also enjoy walking, hiking, and movies, and so to speak ordinary local people are their members. One team read Choi Myung-hee's "Honbul" for about a year and a half, while another team read several books under the theme of "commons," and enjoyed exploring, exhibiting, or watching movies together. The main text is composed of three parts. First, I looked at the methods and perspectives to examine the daily life of local people. To this end, the views of Detlev Peukert and Alf Lüdtke, who captured the prospects and the possibilities of theories of daily history, and James C. Scott, who provided insight into infra-politics, were reviewed. This work was to find the perspective and method of daily history research that could observe the activities of Jeonju citizens. Second, we looked at the experience of the "Honbool" meeting. The reading of "Honbool" which took place during the period of confrontation with Covid19 began in connection with its intense locality. As the criticism of "a great writer born in our local land" relieved the uncomfortable feelings, the members' critical mind was revealed after Volume3 of "Honbool" and stood out after Volume6. It seemed to show the characteristics of the self-consciousness (Eigensinn) of citizens who choose dynamics rather than being stuck to a specific form of empathy (Betroffenheit). I think it showed the difficulty and hope to face in the description and research of local history at the same time. Third, I observed citizens who gathered on the subject of public land. This meeting showed the actuality and accumulation process of the infra-political capabilities of citizens in Jeonju. Reading-commons did not suffer from 'heart trouble' as a local citizen compared to "Honbool". Rather, the difficulty of related books was an obstacle, and the difficulty was easily resolved. As the meeting progressed, awareness of the commons became more sophisticated and issues and discussions were independently shared with each other, and a wealth of hidden transcripts were accumulated through its practice and problem consciousness. It is difficult to think about modern daily life apart from the capitalist era. More fundamentally, it is here and now in everyday life that humans enjoy or suffer from. All history passes through my body here and now. This is the universality of daily history. It depends on the ability of citizens to create daily history to experience and at the same time maintain the distance of criticism.

A Study on Forest Insurance (산림보험(山林保險)에 관한 연구(硏究))

  • Park, Tai Sik
    • Journal of Korean Society of Forest Science
    • /
    • v.15 no.1
    • /
    • pp.1-38
    • /
    • 1972
  • 1. Objective of the Study The objective of the study was to make fundamental suggestions for drawing a forest insurance system applicable in Korea by investigating forest insurance systems undertaken in foreign countries, analyzing the forest hazards occurred in entire forests of Korea in the past, and hearing the opinions of people engaged in forestry. 2. Methods of the Study First, reference studies on insurance at large as well as on forest insurance were intensively made to draw the characteristics of forest insurance practiced in main forestry countries, Second, the investigations of forest hazards in Korea for the past ten years were made with the help of the Office of Forestry. Third, the questionnaires concerning forest insurance were prepared and delivered at random to 533 personnel who are working at different administrative offices of forestry, forest stations, forest cooperatives, colleges and universities, research institutes, and fire insurance companies. Fourth, fifty three representative forest owners in the area of three forest types (coniferous, hardwood, and mixed forest), a representative region in Kyonggi Province out of fourteen collective forest development programs in Korea, were directly interviewed with the writer. 3. Results of the Study The rate of response to the questionnaire was 74.40% as shown in the table 3, and the results of the questionaire were as follows: (% in the parenthes shows the rates of response; shortages in amount to 100% were due to the facts of excluding the rates of response of minor respondents). 1) Necessity of forest insurance The respondents expressed their opinions that forest insurance must be undertaken to assure forest financing (5.65%); for receiving the reimbursement of replanting costs in case of damages done (35.87%); and to protect silvicultural investments (46.74%). 2) Law of forest insurance Few respondents showed their views in favor of applying the general insurance regulations to forest insurance practice (9.35%), but the majority of respondents were in favor of passing a special forest insurance law in the light of forest characteristics (88.26%). 3) Sorts of institutes to undertake forest insurance A few respondents believed that insurance companies at large could take care of forest insurance (17.42%); forest owner's mutual associations would manage the forest insurance more effectively (23.53%); but the more than half of the respondents were in favor of establishing public or national forest insurance institutes (56.18%). 4) Kinds of risks to be undertaken in forest insurance It would be desirable that the risks to be undertaken in forest insurance be limited: To forest fire hazards only (23.38%); to forest fire hazards plus damages made by weather (14.32%); to forest fire hazards, weather damages, and insect damages (60.68%). 5) Objectives to be insured It was responded that the objectives to be included in forest insurance should be limited: (1) To artificial coniferous forest only (13.47%); (2) to both coniferous and broad-leaved artificial forests (23.74%); (3) but the more than half of the respondents showed their desire that all the forests regardless of species and the methods of establishment should be insured (61.64%). 6) Range of risks in age of trees to be included in forest insurance The opinions of the respondents showed that it might be enough to insure the trees less than ten years of age (15.23%); but it would be more desirous of taking up forest trees under twenty years of age (32.95%); nevertheless, a large number of respondents were in favor of underwriting all the forest trees less than fourty years of age (46.37%). 7) Term of a forest insurance contract Quite a few respondents favored a contract made on one year basis (31.74%), but the more than half of the respondents favored the contract made on five year bases (58.68%). 8) Limitation in a forest insurance contract The respondents indicated that it would be desirable in a forest insurance contract to exclude forests less than five hectars (20.78%), but more than half of the respondents expressed their opinions that forests above a minimum volume or number of trees per unit area should be included in a forest insurance contract regardless of the area of forest lands (63.77%). 9) Methods of contract Some responded that it would be good to let the forest owners choose their forests in making a forest insurance contract (32.13%); others inclined to think that it would be desirable to include all the forests that owners hold whenerver they decide to make a forest insurance contract (33.48%); the rest responded in favor of forcing the owners to buy insurance policy if they own the forests that were established with subsidy or own highly vauable growing stock (31.92%) 10) Rate of premium The responses were divided into three categories: (1) The rate of primium is to be decided according to the regional degree of risks(27.72%); (2) to be decided by taking consideration both regional degree of risks and insurable values(31.59%); (3) and to be decided according to the rate of risks for the entire country and the insurable values (39.55%). 11) Payment of Premium Although a few respondents wished to make a payment of premium at once for a short term forest insurance contract, and an annual payment for a long term contract (13.80%); the majority of the respondents wished to pay the premium annually regardless of the term of contract, by employing a high rate of premium on a short term contract, but a low rate on a long term contract (83.71%). 12) Institutes in charge of forest insurance business A few respondents showed their desire that forest insurance be taken care of at the government forest administrative offices (18.75%); others at insurance companies (35.76%); but the rest, the largest number of the respondents, favored forest associations in the county. They also wanted to pay a certain rate of premium to the forest associations that issue the insurance (44.22%). 13) Limitation on indemnity for damages done In limitation on indemnity for damages done, the respondents showed a quite different views. Some desired compesation to cover replanting costs when young stands suffered damages and to be paid at the rate of eighty percent to the losses received when matured timber stands suffered damages(29.70%); others desired to receive compensation of the actual total loss valued at present market prices (31.07%); but the rest responded in favor of compensation at the present value figured out by applying a certain rate of prolongation factors to the establishment costs(36.99%). 14) Raising of funds for forest insurance A few respondents hoped to raise the fund for forest insurance by setting aside certain amount of money from the indemnity paid (15.65%); others wished to raise the fund by levying new forest land taxes(33.79%); but the rest expressed their hope to raise the fund by reserving certain amount of money from the surplus money that was saved due to the non-risks (44.81%). 15) Causes of fires The main causes of forest fires 6gured out by the respondents experience turned out to be (1) an accidental fire, (2) cigarettes, (3) shifting cultivation. The reponses were coincided with the forest fire analysis made by the Office of Forestry. 16) Fire prevention The respondents suggested that the most important and practical three kinds of forest fire prevention measures would be (1) providing a fire-break, (2) keeping passers-by out during the drought seasons, (3) enlightenment through mass communication systems. 4. Suggestions The writer wishes to present some suggestions that seemed helpful in drawing up a forest insurance system by reviewing the findings in the questionaire analysis and the results of investigations on forest insurance undertaken in foreign countries. 1) A forest insurance system designed to compensate the loss figured out on the basis of replanting cost when young forest stands suffered damages, and to strengthen credit rating by relieving of risks of damages, must be put in practice as soon as possible with the enactment of a specifically drawn forest insurance law. And the committee of forest insurance should be organized to make a full study of forest insurance system. 2) Two kinds of forest insurance organizations furnishing forest insurance, publicly-owned insurance organizations and privately-owned, are desirable in order to handle forest risks properly. The privately-owned forest insurance organizations should take up forest fire insurance only, and the publicly-owned ought to write insurance for forest fires and insect damages. 3) The privately-owned organizations furnishing forest insurance are desired to take up all the forest stands older than twenty years; whereas, the publicly-owned should sell forest insurance on artificially planted stands younger than twenty years with emphasis on compensating replanting costs of forest stands when they suffer damages. 4) Small forest stands, less than one hectare holding volume or stocked at smaller than standard per unit area are not to be included in a forest insurance writing, and the minimum term of insuring should not be longer than one year in the privately-owned forest insurance organizations although insuring period could be extended more than one year; whereas, consecutive five year term of insurance periods should be set as a mimimum period of insuring forest in the publicly-owned forest insurance organizations. 5) The forest owners should be free in selecting their forests in insuring; whereas, forest owners of the stands that were established with subsidy should be required to insure their forests at publicly-owned forest insurance organizations. 6) Annual insurance premiums for both publicly-owned and privately-owned forest insurance organizations ought to be figured out in proportion to the amount of insurance in accordance with the degree of risks which are grouped into three categories on the basis of the rate of risks throughout the country. 7) Annual premium should be paid at the beginning of forest insurance contract, but reduction must be made if the insuring periods extend longer than a minimum period of forest insurance set by the law. 8) The compensation for damages, the reimbursement, should be figured out on the basis of the ratio between the amount of insurance and insurable value. In the publicly-owned forest insurance system, the standard amount of insurance should be set on the basis of establishment costs in order to prevent over-compensation. 9) Forest insurance business is to be taken care of at the window of insurance com pnies when forest owners buy the privately-owned forest insurance, but the business of writing the publicly-owned forest insurance should be done through the forest cooperatives and certain portions of the premium be reimbursed to the forest cooperatives. 10) Forest insurance funds ought to be reserved by levying a property tax on forest lands. 11) In order to prevent forest damages, the forest owners should be required to report forest hazards immediately to the forest insurance organizations and the latter should bear the responsibility of taking preventive measures.

  • PDF