• 한국사회정책
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• v.20 no.3
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• pp.77-115
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• 2013

The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.

• Journal of the Korean Institute of Landscape Architecture
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• v.51 no.3
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• pp.1-20
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• 2023

The present study has monitored the changes in the biodiversity of Dunchon-Dong ecological and landscape conservation area after the restoration of the wetland, identified and analyzed the threats to the ecosystem, and presented a management plan accordingly. In this area which was forests and rice paddies in the past, apartment reconstruction is currently underway, with some hinterland forests and wetlands remaining. When we look into the change in the floras, the total number of species was 193 in 2000 before the restoration, it decreased from 2004 to 2006, and as of 2019, it was 149, showing an increasing trend. The result of comparing the species that emerged before and after the restoration showed an increase in Cyperaceae herbs such as Carex maximowiczii and Carex dispalata growing in wetland areas within forests and Schoenoplectiella juncoides and Schoenoplectus tabernaemontani growing in areas within wetlands where shallow water is maintained. As a result of analyzing the change in the area ratio of each type of extant vegetation, the wetland native herbs formed the power at the highest ratio after the restoration. The change in the power of the wetland native herbs was on an increasing trend until 2007, after which it decreased much in 2010 and then gradually increased, showing values of 26.6% in 2000, 44.6% in 2002, 49.0% in 2005, 53.3% in 2007, 28.7% in 2010, and 37.3% in 2019. The cause of the decrease in 2010 was judged to be due to the vegetation management conducted to secure open water and remove organic matter in freshwater reservoirs. The amphibia which emerged from 2000 to 2019 was a total of 9 species including Hynobius leeshii, Bufo gargarizans, Kaloula borealis, and Rana uenoi. As a result of the changes in the emerging wild birds, the species diversity index before the restoration was 0.9922 in 2000, and the species diversity index after the restoration gradually increased to 1.2449 in 2005, 1.2467 in 2010, and 2.2631 in 2019. The amphibia and wild birds inhibiting in the Dunchon-Dong forest and wetland were judged to have increased through continuous wetland maintenance such as naturalized plant removal management, native plant maintenance, and open water securing management. For the ecosystem preservation management of the Dunchon-Dong ecological and landscape conservation area, it was suggested to minimize the impact of the Dunchon-Dong reconstruction project, reorganize the indiscriminate access roads adjacent to the wetland, and reorganize the main entrance to the wetland. For ecosystem restoration management, systematic restoration and ecological buffer planting were suggested to be carried out at the time of construction fence demolition.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.3
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• pp.88-99
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• 2018

After UNESCO appointed Royal Tombs of the Joseon Dynasty to be World Cultural Heritages(2009), Cultural Heritage Administration in Korea established Management Office of Royal Tombs of the Joseon Dynasty(2012) and conducted Mid to Long-Term Plan on Conservation, Management, Utilization of World Heritage 'Royal Tombs of the Joseon Dynasty(2015)'. The report, as an implementation plan, provides detailed contents of the maintenance planning of Royal Tombs of the Joseon Dynasty. From this background, with a view to comprehending the characteristics of the maintenance planning of trees in historical landscape forests, this study extracted the contents related to the historical landscape forests of the 40 Royal Tombs of the Joseon Dynasty from the "Mid to Long-term Plan" and conducted literature research. The results of the study are as follows. First, from 2016, the short-term plans have provided detailed contents on logging, transplanting and planting trees in the plans divided by stages. On the other hand, the long-term plans, instead of presenting abstract contents repeatedly for each royal tomb, should seek vegetation landscape that each royal tomb should aim for. Second, since the areas that are in charge of the various functions of the royal tombs have been subjects to the maintenance planning, it is effective to establish a maintenance planning by separating functional areas instead of the comprehensive concept as historical landscape forests. Third, the maintenance planning of trees in historical landscape forest of the Royal Tombs of Joseon Dynasty is based on daily management such as density control and maintaining the shape of trees, which is necessary to sustain the forest. Also, due to the goal of preserving the pine forest, which is recognized as a prototype vegetation landscape, foreign species and other trees have been more cut down. With a few limited types of tall tree but few shrubs and flowers, it is characterized that the orientation toward aesthetic landscapes is insufficient in large green spaces. Fourth, according to the function of the tomb, it is divided into entrance area, ceremonial area, burial area and outer forest, and the contents of the maintenance planning are analyzed by basic conditions of tree management: prototype, ecology, functionality, and aesthetics. After studying the tree management characteristics of each area, four suggestions are made: understanding the diversity of trees that form prototype landscape as a management plan, sustainability of various forests adapted to ecological environment, convenience required in addition to ceremony and safety characterizing the Royal Tombs of Joseon Dynasty, and the necessity of access to aesthetic landscape on the tombs.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.4
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• pp.113-132
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• 2019

The degree of females' participation in corporate activity has been recently increased over the world and females' participation in economic activity may be new dynamic fuel for the Korean economy that falls into the vicious cycle of low growth. Start-up, therefore, has increasingly taken attention as an opportunity for females whose careers were interrupted to re-enter the labor market. The need for studies that examine factors influencing the decision of start-up is also increased along with the increase of the ratio of females' start-up. This study aims to verify effects of the women's characteristics(women discrimination, women's role conflict) and the human networks of females whose careers were interrupted, with the intention for entrepreneurial intention, which are mediated by personal attitudes and subjective norm suggested by Ajzen's Theory of Reasoned Action, based on an empirical research. The findings show that the human networks of females have an effect on attitudes toward start-up activity and subjective norm and the woman discrimination influence the personal attitudes. In contrast, the women's role conflict have no effect on both personal attitude toward start-up activity and subjective norm. This can be supposed as an outcome resulted from the subjects' low level of conflict caused by their sex roles, on their age distribution. The relation between subjective norm and entrepreneurial Intention seemed to be moderated by their perceived strong entrepreneurial supporting policy. Their attitudes toward start-up activity were found to have a mediating effect on the relation between the women discrimination, human networks and entrepreneurial Intention, while the subjective norm only mediated the relation between human networks and entrepreneurial Intention. Based on such results, this study attempts to suggest theoretical suggestions and the direction of various entrepreneurial supporting policy for the increase and the growth of start-up of females whose careers were interrupted, in Korea.