• Title/Summary/Keyword: Controversial Issues

Search Result 196, Processing Time 0.024 seconds

Trusted Third Party for Clearing Consumption Tax of Global Electronic Commerce and System Architecture of Global Electronic Tax Invoice (GETI)

  • Yeoul , Hwang-Bo;Jung, Yang-Ook
    • Proceedings of the CALSEC Conference
    • /
    • 2003.09a
    • /
    • pp.261-267
    • /
    • 2003
  • This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

  • PDF

The Expanded XrML Model for Dynamic Digital License Management (동적 디지털 라이센스 관리를 위한 확장된 XrML모델)

  • Li Yong-Zhen;Mun Hyung-Jin;Lee Sang-Ho
    • Journal of the Korea Society of Computer and Information
    • /
    • v.11 no.2 s.40
    • /
    • pp.231-238
    • /
    • 2006
  • As digital contents circulation environment goes on-line by fast development of the latest Internet, contents demand is growing rapidly. However, XrML hard to change dynamically and has controversial point that hard to reflect user's request maximum after create license and issues to user, in this paper study of active digital license administration model who can reflect user request dynamically and support reusability of license XrML eXrML model who design extension design and suggested. Expect that this presents efficient administration plan in administration study of license base as well as study for digital contents administration.

  • PDF

A Comparative Study on the Seller's Duty to Deliver the Goods in Conformity with the Contract in the Sale of Goods (국제물품매매거래에서 매도인의 계약적합성물품 인도의무에 관한 비교연구)

  • Oh, Won-Suk;Lee, Byung-Mun
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
    • /
    • v.37
    • /
    • pp.3-33
    • /
    • 2008
  • This study primarily concerns the seller's duty to deliver the goods in conformity with the contract under the United Nations Convention on International Sale of Goods(1980) in comparison with the Draft Principles of European Sales Law. It describes and analyzes the provisions of the CISG as to the seller's duty, focusing on main controversial issues among scholars in their application. It also attempts to compare the rules of the CISG with those of the Draft PESL and to evaluate them in light of the discipline of comparative law. This is for the purpose of facilitating the systematic development and reform of one jurisdiction by any solution from the other jurisdiction found by the comparative study. In addition, this study provides legal and practical advice to the contracting parties when they intends to insert the CISG or the Draft PESL in their contract as a governing law. The comparative study particularly focuses on the following aspects; first, requirements for conformity with the contract which deals with the concept of conformity with the contract, contractual requirements agreed between contractual parties, and implied requirements otherwise not agreed between contractual parties, second, the time when the goods must be in conformity with the contract, third, exclusions of the seller's duty to deliver the goods in conformity with the contract.

  • PDF

A Comparative Analysis of the Functional Values for Wastewater Treatment and Atmospheric Regulation in Coastal Wetland and Rice Paddy Ecosystems (갯벌과 간척농지의 수질 및 대기조절가치의 비교분석)

  • Pyo, Hee-Dong
    • Environmental and Resource Economics Review
    • /
    • v.10 no.1
    • /
    • pp.95-126
    • /
    • 2001
  • Functional values for wastewater treatment and atmospheric regulation in coastal wetland and rice paddy ecosystems are quantified, and an illustration is given on how to integrate biophysical parameters into a valuation framework. This is one of most controversial issues in economic analysis for wetland preservation versus wetland conversion to agricultural use. This paper includes theoretical considerations for estimating functional values of environmental ecosystems, and the integration of biophysical data and replacement cost method employed. Specific physical and geographical characteristics and data on ecosystem functions and services in coastal wetlands and rice paddies are addressed for evaluating their values in economic terms. In particular this paper indicates double counting problems and overestimation in the previous studies, and demonstrates how to avoid them and to maintain the consistency of valuation process involving a least-cost method, thus enables an accurate integration of the coastal wetland ecology and wetland economics. As a result which is far away from the previous studies, the total economic present value of wastewater assimilation by coastal wetland is estimated at 7,484,640 won/ha, and the net present value of positive effect for atmospheric regulation, negative effects for air pollution and water pollution by rice paddy is estimated at -37,934 won/ha, assuming that resources are infinitely long-lived and the annual value and the rate of discount (10%) is constant every year. In conclusion, for further reliability and validity of functional values for natural resources it is very noteworthy that a general equilibrium framework that could directly incorporate the interdependence between ecosystem functions and services would be preferred to the partial equilibrium framework.

  • PDF

A U.S. Courts Case Study on Arbitration Clause and Class Arbitration Among Consumers (소비자중재조항과 집단중재(Class Arbitration)에 관한 미국법원의 판결동향)

  • Han, Na-Hee;Ha, Choong-Lyong;Kang, Ye-Rim
    • Journal of Arbitration Studies
    • /
    • v.28 no.2
    • /
    • pp.91-110
    • /
    • 2018
  • Consumers repeatedly make small sum purchases through business-to-consumer contracts, usually without incident. Consumer areas have been increasing; therefore, consumer disputes have been occurring frequently as well. In international consumer transactions, it is not easy to solve consumer disputes by applying the laws of different countries. Resolving disputes by using the consumer arbitration system can be a measure to protect consumers. In the U.S., a class arbitration is being operated as a mixed dispute resolution system of class action and arbitration. Consumer Arbitration has long been a controversial issue in the U.S. It is therefore a lesson for us to examine related cases. A recent U.S. Supreme Court decision, DIRECTV v. Imburgia, was looked into and after a summary of the facts, issues, and opinions and opposing opinions that had a tight controversy, a close analysis was done. The analysis through this judgment is as follows: first, the contraction of consumer protection; second, the expansion of the Federal Arbitration Act scope; third, the class arbitration's restriction; and fourth, the submission of the arbitration fairness act.

Analysis of Loot Box System in Overwatch (오버워치 루트 박스 시스템 분석)

  • Han, Sukhee
    • Journal of Korea Game Society
    • /
    • v.18 no.1
    • /
    • pp.95-104
    • /
    • 2018
  • This study analyzes the system of Loot Box in Overwatch, FPS genre game produced by an American company Blizzard. Currently, one of the most controversial issues in the recent industry is "Probability-Type Item" that game users purchase high-end game items as a form of lottery. As this study examines a foreign case of Loot Box that is similar to Probability-Type Item, it would show how it is constructed and does legal approaches. Throughout this, it not only analyzes pros and cons of the Loot Box system, but also provides thought-provoking messages for the issue of the Probability-Type Item.

High redshift galaxy clusters in ELAIS-N1/N2 fields with a new color selection technique

  • Hyun, Minhee;Im, Myungshin;Kim, Jae-Woo;Lee, Seong-Kook
    • The Bulletin of The Korean Astronomical Society
    • /
    • v.39 no.1
    • /
    • pp.48.1-48.1
    • /
    • 2014
  • Galaxy clusters, the largest gravitationally bound systems, are an important means to place constraints on cosmological models. Moreover, they are excellent places to test galaxy evolution models in connection to the environments. To this day, massive clusters have been found unexpectedly(Kang & Im 2009, Durret et al. 2011, Tashikawa et al. 2012) and evolution of galaxies in cluster have been still controversial (Elbaz et al. 2007, Cooper et al. 2008, Tran et al. 2009). Finding galaxy cluster candidates at z>1 in a wide, deep imaging survey data will enable us to solve the such issues of modern extragalactic astronomy. We report new candidates of galaxy clusters and their physical properties in one of the wide and deep survey fields, European Large Area ISO Survey North1(ELAIS-N1) and North2(ELAIS-N2) fields, covering sky area of and each. We also suggest a new useful color selection technique to separate 1 < z < 2 galaxies from low-z galaxies by combining multi-wavelength data from the UKIRT Infrared Deep Sky Survey Deep Extragalactic Survey (UKIDSS DXS/J and K band), Spitzer Wise-area InfraRed Extragalactic survey (SWIRE/two mid-infrared bands), Canada France Hawaii Telescope (CFHT/z band), Issac Newton Telescope(INT/ u, g, r, i, z band) and Infrared Medium-deep Survey(IMS/J band).

  • PDF

A Study on Improvement and Evaluation Plan of the Korean Postal Code (우편번호 체계 개선 및 평가 방안 연구)

  • Chang, Tai-Woo;Wang, Seung-Jin;Lim, Joon-Mook;Kim, Ho-Yon;Bae, Sung-Min
    • IE interfaces
    • /
    • v.19 no.3
    • /
    • pp.236-244
    • /
    • 2006
  • Postal code is essential for improving efficiency of mail sorting. The Korean postal code, which is introduced in 1970 and had been reformed two times, has controversial issues because of changed postal environments such as modification of administrative districts and logistical transformation into a hub-and-spokes structure. In this study, we propose several improvement and evaluation methods in order to prepare an alternative plan of postal code system. After performing status analysis, we define the customers of postal code and analyze the requirements of them. The 6 proposed new postal code systems are based on each customer groups’ requirements. To evaluate the new systems, we develop several quantitative and qualitative indexes and make a survey of postal experts. Besides, we evaluate the influence of them to the postal environments including delivery sequence sorting process.

Applications and issues of the Learning Cycle to medical education (의학교육에의 교육순환모델(Learning Cycle)의 적용과 쟁점)

  • Kim, Bo-Hyun;Kim, Sang-Hyun
    • Korean Medical Education Review
    • /
    • v.10 no.2
    • /
    • pp.19-24
    • /
    • 2008
  • Purpose: The 'learning cycle' proposed by Guilbert in 1981 has been accredited as an effective and useful model for curriculum design. Three components of learning cycle, learning objective, instructional method, and assessment are connected organically and form basic structure of curriculum. In this study, we intend to analyze how the learning cycle and its three components are applied to present medical curriculum and examine the points at issue of the learning cycle in medical education. Also, we try to identify the educational significance of the leaning cycle in medical education. Results: First, concerning the learning objective, it was identified that impractical and abstract expressions are major controversial points. Also, there is a need to make learning objectives covering entire medical curriculum. Second, because of various structural problems, it is hard to practice new and various instructional methods. Third, even though there is a growing need for medical curriculum to develop and utilize more various and detailed assessment and evaluation, it was revealed that only are standardized and traditional assessments mainly used. Conclusion: Synthetically, we have some suggestions as follows. First, it is necessary to specify and actualize the learning objectives. Also, instructional methods and assessments should be diversified. And finally, there is a need to build organic and delicate medical curriculum by applying the learning cycle to medical education more actively.

History and Characteristic of Beach Erosion on Songdo Beach in East coast of Korea (송도해안의 해안침식이력 특성)

  • Kim, Kyu-Nu;Yoo, Hyung-Seok
    • Journal of Korea Water Resources Association
    • /
    • v.39 no.1 s.162
    • /
    • pp.69-77
    • /
    • 2006
  • Songdo beach in Pohang City has suffered from bouts of beach erosion due to various reasons over many years. One of the most controversial issues is the extent of the harbor facilities effect on the beach erosion. In this study, the characteristics of erosion to Songdo beach were reanalysed using historical data and some aerial photos. Specifically, we set test cases based on the history of human modifications to the surrounding area and the topographic change around Songdo beach were investigated by 3D topographical deformation model. In the end, based on the results of these various kinds of investigation, this study found multiple causes of Songdo beach erosion.