• Informatization Policy
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• v.28 no.1
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• pp.64-76
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• 2021

The purposes of this study are to identify factors that affect personal information protection activities from the perspective of personal information managers and explore ways of promoting such activities. The main factors examined by threat and response assessments were selected based on the protection motivation theory, and the effects of each factor were analyzed using a multinomial logit model. The analysis results show that small-scale personal information managers need to be provided with both educational support to enhance their awareness and technical support, such as protection inspection tools, to help them carry out their own personal information protection activities. Personal information managers larger than a certain size also require tax support, including tax cuts, to support their budgets for and investments in personal information protection activities. In addition, they need professional education that emphasizes practice.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.10a
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• pp.315-316
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• 2010

국내정보 통신분야 사업자는 대기업, 중소기업, 벤처기업을 포함하여 약 25,000여개가 ICT사업을 하고 있다. 이들 사업자들의 애로사항, 공통기술 지원, 기업성공 사례 등을 제시하여 기업이 필요로 하는 표준화 기술 및 공통서비스 분야를 제시하여, 세계 최고 기술력을 보유한 기업으로 성장할 수 있는 계기를 마련하고자 한다. 자체 개발기술이 없을 경우 대기업에 납품업체로만 존재하여 더 이상 기업을 발전시키지 못하는 경우를 사업자를 지원, 관리하면서 많은 경험을 하였다. 본고에서는 정보 통신 분야의 공통지원 기술에 대한 전략 및 동향을 제시하여 중소기업 등이 세계최고의 기술 기업으로 생존할 수 있는 계기를 제시하고자 한다.

• Journal of Convergence for Information Technology
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• v.12 no.3
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• pp.222-235
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• 2022

The Government provides a financial assistance to stimulate firm R&D and innovation activities. Previous papers on the impact of public subsidies on firm R&D investments mainly had a focus on an individual policy tool regardless of potential impacts of other policy instruments. This study addresses this gap by examining the effects of policy mix regarding a subsidy and a tax credit. The empirical analyses from fixed effect model using Survey on Technology of SMEs 2015-2017 revealed valuable points. First, policy mix induces more R&D investment of SMEs, which in turn, shows a complementary relationship between two instruments. Second, even if impact of tax credit controlled, subsidy is positively associated with SMEs R&D investment. These findings justify policy mix interventions to promote SME R&D activity. Moreover, grants can be applied as a more useful policy tool for SMEs that are constrained by resources and capabilities.

• Management & Information Systems Review
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• v.31 no.4
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• pp.363-376
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• 2012

In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2011.05a
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• pp.495-496
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• 2011

국내정보 통신분야 사업자는 대기업, 중소기업, 벤처기업을 포함하여 약 25,000여개가 ICT사업을 하고 있다. 이들 사업자들의 애로사항, 공통기술 지원, 기업성공 사례 등을 제시하여 기업이 필요로 하는 표준화 기술 및 공통서비스 분야를 제시하여, 세계 최고 기술력을 보유한 기업으로 성장할 수 있는 계기를 마련하고자 한다. 본고에서는 정보통신 분야의 공통지원 기술에 대한 전략 및 동향을 제시하여 중소기업 등이 세계최고의 기술 기업으로 생존할 수 있는 계기를 제시하고자 한다.

• Management & Information Systems Review
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• v.12
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• pp.227-245
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• 2003

In this paper, it is indicated that, currently, foundation of small and medium businesses is generally increasing in number, but the establishment of manufacturing companies is very slow. This is because of many factors interfering with promotion of the opening of small and medium businesses such as endless bakruptcies of the businesses and uncertain perspective. Therefore, it will be expected to encourage people to start business and activate establishment of small and medium sized manufacturing companies by improving tax support systems and providing tax support information services for founed companies and foundation supporting companies.

• Proceedings of the Korea Multimedia Society Conference
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• 2002.11b
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• pp.745-750
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• 2002

최근 인터넷기술이 발전하면서 교육환경에서 멀티미디어 기술을 활용한 패러다임 전환이 이루어지고 있고, 이 전환에 가상대학에서 사용되어 지고 있는 문서의 역할의 중요성은 크게 주목을 받고 있다. 문서의 표준화를 위하여 구조적인 문서 처리가 가능한 XML이 대두될 것이다. XML에서 논리적 구조를 표현하는 방법은 사용자 정의인 문서타입(DTD)과 XML Schema의 두 가지 방식이 있으며, 향후 멀티미디어를 활용한 XML 문서에서 Paser의 역할이 중요하게 될 것으로 예측되어진다. 이에 따라 본 논문에서는 멀티미디어를 활용한 XML 문서에 필요한 자료들을 분석하고 가상대학에서 발생되는 문서행정업무를 효율적으로 지원하는 방안을 제안하는 XML 문서에서 Paser의 역할을 제시하고자 한다.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.06a
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• pp.369-370
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• 2022

In Korea's ship finance, due to the nature of pro-cyclical investment, the private sector's ship finance greatly shrinks during the shipping recession, and policy financial institutions take the lead in ship finance. Meanwhile, the government established the 「Strategy for the Realization of Shipping Industry Leader」 (June 29, '2) and set a development goal by 2030 through support such as securing new high-efficiency ships. To promote financial investment. However, investment in the shipping industry is not easy to induce due to risks and uncertain market conditions. Therefore, it is necessary to review tax benefits that can induce joint investment of investors at the government level. Therefore, it is necessary to introduce a Korean version of tax lease scheme for ships in order to resolve the liquidity gap in the domestic ship finance market and successfully implement the five-year plan for reconstruction of shipping industry.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.42-45
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• 2002

Building remodeling concept includes maintenance & repair and renovation. We have long-term repair plan and special repair fund system for the apartment maintenance & repair, but they do not operate well. And laws and ordinances are being revised in relation with renovation. However, more policy improvement and assistance are needed in order to activate the apartment remodeling project. Especially preferential loan and tax reduction policy and deregulation of building provisions are the main tasks for the apartment remodeling.