• Informatization Policy
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• v.28 no.3
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• pp.49-72
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• 2021

This study analyzes the major content, significances, and future outlook of Three Data Acts amendment enacted in August 2020 in South Korea, with the focus on their impact on the financial and data industries. It seems that the revision of the Credit Information Act will enable the specification of a business which had previously only been regulated as the business of credit inquiry, and also enable the domestic data industry to activate the MyData industry, data trading and platforms, and specify data pseudonymization and trading procedures. For the rational and efficient implementation of the amendments to the Three Data Acts, the Personal Information Protection Committee must be as transparent and lawful in its activities as possible, and fairness must be guaranteed. Even in the utilization of personal information, the development or complementation of the related data processing technologies is essential, and clear data processing methods and areas must be regulated. Furthermore, the amendments must be supported with guarantees and the systematization of a fair competitive system in the data market, stricter regulations on penalties for illegal acts related to data, establishment and strengthening of the related security systems, and reinforcement of the system of cooperation for data transfer.

• Management & Information Systems Review
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• v.34 no.5
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• pp.1-21
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• 2015

This study is to testify whether according to the variables of population statistics there emerge differences in the ethical leadership, ethical climate, organizational citizenship behavior and LMX by Social Entrepreneurs. For this we have performed survey 652 social entrepreneurs at authorized Social Enterprises. The results of analysis are as follows. First, it was analyzed that the sub-factors of the ethical leadership, such as contribution and integrity by Social entrepreneurs have revealed significant difference according to gender. Also the sub-factor of ethical climate, such as utilitarianism has revealed significant difference by gender, too. The analysis result signifies no significance in OCB, LMX. Second, there were significant difference in the sub-factor of ethical leadership such as integrity, the sub-factor of ethical climate such as, utilitarianism, the sub-factor of OCB such as effectiveness, and LMX by religious. Third, the analysis result signifies no significance in ex-work place, whether they worked at Social enterprise or not. Finally, as the result of our analysis whether there are any differences according to gender, religious, and ex-work place of the Social entrepreneurs in the ethical leadership, ethical climate, OCB, and LMX by Social entrepreneurs, it was revealed that there are some significant. This study emphasizes the importance of ethical leadership, ethical climate, OCB and LMX. It reveled these variables have differences by demographic characteristics of Social entrepreneurs. In conclusion, this study suggests that the consideration of the variables of population statistics according to the various variables about Social enterprise.

• Journal of the Korean Society of Marine Environment & Safety
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• v.25 no.6
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• pp.772-779
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• 2019

The subsea pipeline has received considerable attention as a high-value-added industry linked to the energy and steel industries including natural resource development. The design and installation of the subsea pipeline require a variety of key technologies to carry out the project. In particular, a thorough pre-verification process through pre-commissioning is essential for the safe operation of the subsea pipeline. The hydrotesting stage in the pre-commissioning process of the subsea pipeline is known to be affected significantly by the ambient temperature change; however, there is a little study based on the theoretical and numerical approach. In this study, the method of predicting the internal temperature change using the transient heat transfer method for the stage of hydrotesting during the pre-commissioning process of the subsea pipeline and the prediction method of the pressure variation in the pipeline using it were proposed. The predicted results were compared with field test results and its effectiveness was verified. The proposed analysis procedure is expected to contribute to the productivity improvement of the subsea pipeline installation project by enabling the prediction of pressure variation through pipeline heat transfer simulation from the initial design stage of the subsea pipeline installation project.

• Journal of the Korea Society of Computer and Information
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• v.19 no.3
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• pp.73-85
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• 2014

As the importance of big data analysis increases to improve the competitiveness of a corporate, a unified big data project development methodology is required in order to study the problem of a corporate in a systematic way and evaluate the problem w.r.t. a business value after solving the problem. This paper propose Scientific Data Anslysis and Development methodology(SDAD) which are integrated methodology of software development and project management for easier application into a field project. SDAD consisits of 6 stages(problem definition stage, data preparation stage, model design stage, model development stage, result extraction stage, service development state), each stages has detailed processes(47) and productions(93). SDAD, furthermore, unified previous ISP, DW, SW development methodologies in terms of the data analysis and can easily interchange the productions with them. This paper, lastly, introduces a way to assign responsible persons for each process and provide communication procedures in RACI chart to improves the efficiency of the interaction among professionals from different subjects. SDAD is applied to a Bigdata project in Korea Employment Information Services institution and the result turned out to be acceptable when evaluated by the supervision.

• Korean Business Review
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• v.16
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• pp.23-42
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• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.44 no.1
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• pp.95-100
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• 2024

The public survey performance review conducted by the Spatial Information Quality Management Institute is conducted at the screening rate in accordance with the regulations, and the examiner directly judges the overall trend of the submitted performance based on the extracted sample. However, the evaluation of the Ministry of Land, Infrastructure and Transport, the evaluation trustee shall be specified by random extraction (Random Collection) is specified by the sample. In this study, it analyzed the details of the actual site and analyzed through securing actual performance review data. In addition, we analyzed considerations according to various field conditions and studied ways to apply the public survey performance review sampling algorithm. Therefore, detailed sampling criteria analysis by performance reviewers is necessary. A relative comparison was made feasible by comparing the data for which the real performance evaluation was performed with the outcomes of the Python automation program. This automation program is expected to be employed as a foundation program for the automated application of public survey performance evaluation sampling in the future.

• The Korean Society of Law and Medicine
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• v.17 no.1
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• pp.209-279
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• 2016

The Korean Mental Health Act was amended 2016 overall. This paper examines and evaluates the old Korean Mental Health Act since 1995 and the new Korean Mental Health Promotion Act 2016 from the Perspective of Human Rights and Inclusion of Persons with Psychosocial Disabilities. The persons with mental disabilities was separated and ruled out from society by the enactment of the Mental Health Act in 1995 and five times amendment. That has been justified and institutionally supported by medical viewpoint. The medical approach which reconsider the persons with mental disabilities as patients conceal that the aims of the involuntary admission in Mental Hospital are protection of society and the relief of the family member's duty of support for person with mental disabilities. This is institutionally supported in the 1995 Korean Mental Health Act by involuntary admission through the consent of family members as protectors. According to the old Act, the family members as protectors are authorized to consent to involuntary admission of persons with mental disabilities. Also, the psychiatrist that diagnoses the person with mental disabilities and evaluates the need for treatment by admission is not impartial in this decision. Family members as protectors may want to lighten their burden of support for the person with mental disabilities in their home by admitting them into a mental hospital, and the psychiatrist in the mental hospital can be improperly influenced by demand of hospital management. Additionally, Article 24 of the Korean Mental Health Act for the Involuntary Admission by the Consent of Family Members as Protector might violate personal liberty, as guaranteed in the Korean Constitution. The Mental Health Promotion Law was amended to reduce the scope of the persons with mental illness which are subject to forced hospitalization and to demand that a second diagnosis is made by another psychiatrist and screening by the committee concerning the legitimacy of admission in the process of the involuntary admission by the consent of family members as a method of protection. The amended Mental Health Promotion Law will contribute to reducing the number of the involuntary admissions and the inclusion of persons with mental disabilities. But if persons with mental disabilities are not providing some kind of service to the community, the amended Mental Health Promotion Law does not work for Inclusion of them.

• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• International Commerce and Information Review
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• v.19 no.1
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• pp.155-187
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• 2017

In the US, the Sections 301 of the Trade Act of 1974 are still being used to resolve disputes. The U.S' such unilateral retaliations grounded on the Sections 301 of the Trade Act, in fact, violate the WTO agreements and hinder the development of international trade as the trade partner may assume it as a reprisal move impeding the fair settlement of disputes. Here, this study is going to examine the characteristics and functions of the WTO dispute settlement system briefly and compare the countermeasures recognized to be legitimate by the WTO with the U.S' unilateral retaliation. Also, this author will analyse the US-Japan Automobiles (DS6) and EC-Bananas III (DS27) as one of the typical cases resulted from the unilateral retaliation. According to the result, these cases do not conform to WTO-consistency, and it implies that it is absurd to accept the US' unilateral retaliation internationally. In conclusion, presently, it is a global trend to solidify protectionism, and to vitalize trade and resolve trade disputes efficiently, it is needed to prohibit the recourse to unilateral retaliations and also positively apply the WTO dispute settlement system(DSU) defining rules about how to strengthen the multilateral system.

• Analytical Science and Technology
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• v.24 no.6
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• pp.503-509
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• 2011

Specific surface area is becoming a very important factor when newly developed advanced nano-materials are evaluated. But there have been many differences in results when measuring specific surface areas, depending on the measuring equipments and analysis method. To verify the reliability of the specific surface area measurement device supplied within the country, Round Robin Test (RRT) has been done at 21 affiliated research institutes. As a result, it was found that several institute had problems in measuring of gas adsorption amount in measuring equipment, and this proved the need for certified reference material (CRM). Furthermore, it was also found that the results from BET analysis is easily swayed by the analyst's subjectivism, and the calculated results may differ up to 16% in case of CRM I depending on the selection range of BET analysis. So this showed that a standard guideline for BET constant C value and fitting correlation coefficient R is needed, to properly select range in BET analysis. The experience in RRT, distribution of CRM, and standardized procedure would result in improved reliability in industrial processes, and thus, would contribute to the quality management, the productivity improvement, the safety evaluation, and the new material development.