• Journal of Venture Innovation
• /
• v.2 no.2
• /
• pp.127-140
• /
• 2019

A stock valuation on the tax law is based on the valuation by market price. But, unlike the listed stocks, the unlisted stocks mostly have the unclear market price. Accordingly, it is necessary to calculate the fair value which corresponds to the market price. The purpose of this paper is to examine the appropriateness of the complementary valuation method in the Inheritance Tax and Gift Tax Act and to provide suggestions for improvement. This study is intended to provide the problems and solutions relating to the valuation of unlisted stocks through analysis of foreign legal systems and actual disputes. When the actual profit/loss data are used to calculate the net profit/loss value on the present regulations, it has the different weight on the latest 3 years' net profits and losses uniformly. Therefore, to extend the range of unlisted stocks valuation and to show the independent and high professionalism of appraisal council not the subsidy appraisal agency of the National Tax Service, it is necessary to change the current rule that the commissioner of the National Tax Service unilaterally appoints the private members into the method of public offering.

• Journal of the Korean BIBLIA Society for library and Information Science
• /
• v.29 no.4
• /
• pp.113-137
• /
• 2018

This study examined relevant literature to review the concept of low-income class, its criteria and types. Based on the cases surveyed, the service status of public libraries for low-income class in South Korea was determined. Based on the findings of this study, we proposed new library services necessary for low-income class, such as the implementation of relevant programs aimed at resolving the digital information divide of low-income class, the introduction of employment programs for the self-economic-support for low-income class adults, and the introduction of reading and counseling therapy services. In addition, this study proposed five policies for activating library services for the low-income class: (1) To revise the act on library law so as to clarify the concept of low-income class, its criteria and types, (2) to revise the master plan for library development so as to bolster the library services for low-income class, (3) to conduct a national-level survey of the low-income class status and of the library service status, (4) to determine the actual features of the low-income class and their information demands, and (5) to prepare library services tailored to the diverse types of low-income class.

• Journal of Legislation Research
• /
• no.54
• /
• pp.71-110
• /
• 2018

Starting from the agenda that we should determine the function of local government at each level in order to facilitate decentralization, this article is dedicated to demonstrating problems in the practice of Korean legislation today. On the one hand, in the "local autonomy act", the local governments' function is designated by the term "affairs of local governments" which includes autonomous duites and the duties delegated by the State to local governments. Meanwhile, all of acts by which governments are granted the power of execution, upon the principle of "the reservation of law", does not distinguish the nature of each authority as well. On the other hand, as regards the legal status of the territorial collectivity, the practice in the legislation does not clearly distinguish between territorial representation and national delegation. If we want to achieve the decentralization, we should reevaluate and determine EVERY authority and responsibility of administrative service in terms of its nature whether it is for the local diversity or for the standardization of public service in the State. In following, we should have the terminology by which we can designate the territorial collectivity which is distinguished from the national organ at the local level in the legislation.

• Korean Security Journal
• /
• no.42
• /
• pp.361-391
• /
• 2015

Regarding the [Government Organization Act; which is legislated on 19th November, 2014] Korea Coast Guard(KCG) has been re-organized and belong from Korea Coast Guard shall be established under the Minister of Oceans and Fisheries to Ministry of Public Safety and Security. Furthermore, National Police Agency(NPA) Commissioner has the right for administer duties concerning investigation and information by succession from Korea Coast Guard Commissioner. That means that main rule has been moved from prior KCG to Ministry of Public Safety and Security(MPSS) and NPA currently which is dual structure. Meanwhile, This kind of organization change has been effective to investigative agency which exert KCG's call of duty and causes needs of variety problems. In other words, There are quite huge changes such as KCG's reduction of their work, call of duty and re-organization regarding revised government organization act. However this change - including re-organization by government, was not able to take current MPSS's special features such as organization specialty and legal rights. It means, the current change has not been taken present law system CRIMINAL PROCEDURE LAW and there was no preparation to stable maritime police authority action as well. To sum up, this revised GOVERNMENT ORGANIZATION ACT is supposed to provide total, quick security service by establishing strong disasters and safety control tower. However they only contains few area such as organization revision regarding 'Sewol Ferry Disaster', they was not able to contain the other parts of Society. Therefore, in this article I would like to check the part of re-evaluation of current change made by KCC's organization revision. It is supposed to provide better legal stability by making clear of work area by government agencies who acts maritime police authority.

• The Korean Society of Law and Medicine
• /
• v.12 no.2
• /
• pp.265-291
• /
• 2011

Changes in a drug's availability from prescription only to over-the-counter (OTC) status is of concern to physicians from both public health and individual patient perspectives. Government has generally been supportive of changes in medications from prescription(Rx) to over-the-counter (OTC) status in Korea, however, recognizing that there are both benefits and risks to any health care intervention, health care professionals are conservative in implementing changes to either the process or structure of health care. Changes in status of a drug from Rx to OTC can represent a change in both structure and process. Cost and convenience seem to be major factors in determining whether, given the choice, patients purchase a medicine over the counter or obtain it on prescription. With current arrangements, exemption from prescription charges provides an incentive to continue to obtain products on NHS prescription even when they are available over the counter. There is therefore no simple relation between the availability of over the counter medicines and the level of prescribing of deregulated products. The appropriate use of over the counter medicines-particularly those that have only recently been deregulated-places a burden of care on community pharmacists and calls for closer working relationships with general practitioners. In particular, systems for referral and for recording details of both prescribed and over the counter medicines need to be developed, and a direct route needs to be established for community pharmacists to report adverse drug reactions to over the counter products. Reclassification of prescription medicines-by making them available through pharmacies without a prescription-provides the opportunity for consumers to purchase a wider range of medicinal products without making a demand on NHS resources. There is, however, no simple relation between availability of over the counter medicines and demand for NHS prescriptions. In the late 1980s the UK government fuelled the over the counter market by making it easier to reclassify certain medicines from prescription only status to allow over the counter sale in pharmacies. To explore the influence of deregulation of medicines on NHS prescribing, this article presents analyses of consumer behaviour in using medicines and prescribers' attitudes to over the counter medication and collates findings from research. Policy makers should be aware that patients' expectations in relation to OTC medicines may be in conflict with evidence-based practice.

• Journal of the Korean Society for Library and Information Science
• /
• v.12
• /
• pp.39-86
• /
• 1985

The main purpose of the present study is to survey the major iudexing bulletins of national nature in Korea, to define such problem areas as lacunae, duplicates and limitation in coverage in the indexing services currently available in Korea, and to make some suggestions for action for improving the existing indexing services in the light of general principles and the tradition and constraints unique to Korea. The major findings and conclusions reached at this study are summarised as follows: (A) A new indexing bulletin of general nature covering the entire field needs to be created in each of the following fields without an established indexing service available for the outcome of research and development activities in Korea. (1) Philosophy (2) Religion (3) Pure sciences (4) Art (5) Language (6) Literature (7) History (B) A new specialised indexing bulletin needs to be created in each of the following fields where indexing services are heavily utilised but no, or only partial, indexing service is available. (1) Social sciences (a) Statistics (b) Sociology (c) Folklore (d) Military science (2) Pure sciences (a) Mathematics (b) Physics (c) Chemistry (d) Astronomy (e) Geology (f) Mineralogy (g) Life sciences (h) Botany (i) Zoology (3) Applied sciences (a) Medicine (b) Agriculture (c) Civil engineering (d) Architectural engineering (e) Mechanical engineering (f) Electrical engineering (g) Chemical engineering (h) Domestic science (C) Publication of the indexing bulletins suggested in A and B above may be ideally carried on by a qualified and dependable learned society established in the respective fields and designated by the Minister of Education, and should be financially supported from the public fund under the provisions of Art. 27 of the Scientific Research Promotion Act of 1979. (D) The coverage and contents of the four indexing bulletins in the field of banking and financing published by the Library of the Bank of Korea are similar and considerably duplicated. It is, therefore, suggested that the four indexing bulletins are combined in one to form a more comprehensive and efficient bibliographical tool in the field and it is further developed into a general guide to the literature produced in the entire field of economics in Korea by gradually expanding its subject coverage. (E) For the similar reasons stated in D, the Index to the Articles on North Korea and the Catalogue of Theses on North Korea, both publisheds by the Ministry of Unification Library, are suggested to make into one. The Index to the Articles of the Selected North Korean Journals and the Index to the Articles of the North Korean Journals in Microfilm Housed in the Ministry of Unification Library, both published by the same Library, are also suggested to be combined in one. (F) The contents of the Catalogue of the Reports Submitted by Government Officials Who Have Travelled Abroad, published by the National Archives are included in the Index to the Information Materials Related to Government Administration, published by the National Archives. The publication of the former is hardly justified. (G) The contents of the Index to Legal Literature published by the Seoul National University Libraries and those of the Law Section of the Index to Scholastic Works published by the National Central Library are nearly identical. One of the two indexes should cease to be published. (H) Though five indexes are being published in the field of political science and four in the field of public administration, their subject coverage is limited. Naturally, these indexes are little usable to many other researchers in the two fields. A comprehensive index covering all the specialised areas in each field needs to be developed on one or all the existing indexes. (I) It is suggested that the Catalogue of the Scholastic Works on Curricula published by the National Central Library expands its subject coverage to become a more usable and effective index to all the researchers in the field of education. (J) The bimonthly Index to Periodical Articles and the specialised index by subject series published by the National Assembly Library, and the Index to Scholastic Works published by the National Central Library are expected to increase their coverage and frequency of publication to be used more effectively and more efficiently by all users in all fields till the indexing bulletins suggested in this study will fully be available in Korea.

• Research in Community and Public Health Nursing
• /
• v.8 no.1
• /
• pp.116-132
• /
• 1997

The purpose of the study is to find out how laws related to the nursing profession can be improved by analyzing the rules and regulations concerning nursing. Furthermore, to help settle legal matters in the process of doing nursing work. The data used for the study are the Health and Medical Act, the Maternal and Child Health Act, the School Health Act, the Special Act for Health and Medical Service in Rural Areas, the Industrial Health & Safety Act and the Notice on Nursing Professional Courses analyzed by age and content. The results of the study are as follows : First, basic nursing practice includes 'nursing care for recuperation and assistance in medical treatment and in special areas including the pre-vention of disease, maintenance of health, control of environment, and other therapeutic activities. It is suggested that the phrase 'assistance in medical treatment' should be eliminated as it limits the basic nursing practice to the assistance of the medical treatment. Second, Article 56 of the Health & Medical Act prescribes a special nurse but it does not prescribe a specific job. Accordingly, the new provison concerning the specific jobs of a special nurse should be added or a job guide should be inseated. Third, it is prescribed that those who have completed the training course after obtaining a license are qualified to be a midwife, a special nurse and a nurse practitioner working in special areas. However, school nurses, occupational health nurses and maternal and health workers are required to obtain a nurse license, but not to take an additional training course. Nurses working in special areas should be legally recognized as nurse specialists. The regulations to control various qualification standards consistently should be established. Fourth, the qualifications and types of nurses by area prescribed by Article 54 of the Health and Medical Act are not consistent with those of special nurses as recognized by affiliated organizations of the Korean Nurse Association and some hospitals. Accordingly, the qualifications and types of special nurses should be adjusted in consideration of special nurses. Fifth, as Article 16, Paragraph 2 of the Health and Medical Act does not prescribe the type and scope of first - aid treatment that nurses can provide, the first-aid treatment of nurses might be considered as an unlicensed practice. The specific regulations regarding these matters should be established. Sixth, the contents of the nursing record, which are prescribed by Article 21 of the Health and Medical Act as a duty, include 1) matters concerning body temperature, pulse, breath and blood pressure 2) matters concerning drug prescription 3) matters concerning input and output 4) matters concerning the treatment and nursing care (Article 17 of the Enforcement Regulations, Health and Medical Act). However, these matters are limited to basic nursing care and assistance in medical treatment. The new recording methods on nursing process are suggested to be adopted legally. Seventh, the prescription right entrusted to nurses which are prescribed by the School Health Act, the Special Act on Health and Medical Service for Rural Areas, and the Industrial Health and Safety Act are not consistent with the rights of nurses as prescribed by the Health and Medical Act. New regulations prescribing the partial right for medical treatment entrusted to nurses in consideration of the restraint of time and place in emergency situations should be established.

• Korean Journal of Hospice Care
• /
• v.1 no.1
• /
• pp.46-69
• /
• 2001

Hospice Care is the best way to care for terminally ill patients and their family members. However most of them can not receive the appropriate hospice service because the Korean health delivery system is mainly be focussed on acutly ill patients. This study was carried out to clarify the situation of hospice in Korea and to develop a hospice care delivery system model which is appropriate in the Korean context. The theoretical framework of this study that hospice care delivery system is composed of hospice resources with personnel, facilities, etc., government and non-government hospice organization, hospice finances, hospice management and hospice delivery, was taken from the Health Delivery System of WHO(1984). Data was obtained through data analysis of litreature, interview, questionairs, visiting and Delphi Technique, from October 1998 to April 1999 involving 56 hospices, 1 hospice research center, 3 non-government hospice organizations, 20 experts who have had hospice experience for more than 3 years(mean is 9 years and 5 months) and officials or members of 3 non-government hospice organizations. There are 61 hospices in Korea. Even though hospice personnel have tried to study and to provide qualified hospice serices, there is nor any formal hospice linkage or network in Korea. This is the result of this survey made to clarify the situation of Korean hospice. Results of the study by Delphi Technique were as follows: 1.Hospice Resources: Key hospice personnel were found to be hospice coordinator, doctor, nurse, clergy, social worker, volunteers. Necessary qualifications for all personnel was that they conditions were resulted as have good health, receive hospice education and have communication skills. Education for hospice personnel is divided into (i)basic training and (ii)special education, e.g. palliative medicine course for hospice specialist or palliative care course in master degree for hospice nurse specialist. Hospice facilities could be developed by adding a living room, a space for family members, a prayer room, a church, an interview room, a kitchen, a dining room, a bath facility, a hall for music, art or work therapy, volunteers' room, garden, etc. to hospital facilities. 2.Hospice Organization: Whilst there are three non-government hospice organizations active at present, in the near future an hospice officer in the Health&Welfare Ministry plus a government Hospice body are necessary. However a non-government council to further integrate hospice development is also strongly recommended. 3.Hospice Finances: A New insurance standards, I.e. the charge for hospice care services, public information and tax reduction for donations were found suggested as methods to rise the hospice budget. 4.Hospice Management: Two divisions of hospice management/care were considered to be necessary in future. The role of the hospice officer in the Health & Welfare Ministry would be quality control of hospice teams and facilities involved/associated with hospice insurance standards. New non-government integrating councils role supporting the development of hospice care, not insurance covered. 5.Hospice delivery: Linkage&networking between hospice facilities and first, second, third level medical institutions are needed in order to provide varied and continous hospice care. Hospice Acts need to be established within the limits of medical law with regards to standards for professional staff members, educational programs, etc. The results of this study could be utilizes towards the development to two hospice care delivery system models, A and B. Model A is based on the hospital, especially the hospice unit, because in this setting is more easily available the new medical insurance for hospice care. Therefore a hospice team is organized in the hospital and may operate in the hospice unit and in the home hospice care service. After Model A is set up and operating, Model B will be the next stage, in which medical insurance cover will be extended to home hospice care service. This model(B) is also based on the hospital, but the focus of the hospital hospice unit will be moved to home hospice care which is connected by local physicians, national public health centers, community parties as like churches or volunteer groups. Model B will contribute to the care of terminally ill patients and their family members and also assist hospital administrators in cost-effectiveness.

• Women's Health Nursing
• /
• v.5 no.1
• /
• pp.133-145
• /
• 1999

The purposesof the study are to analyze the community nursing center in U.S.A and to develop the model of nursing care system based on nurse-midwifery clinic in community for women's health in Korea. 1. In America nursing center is defined as nurse-anchored system of primary care delivery or neighborhood health center. Nursing centers are identified the following four types: (1) community outreach centers, which are similar to traditional public health clinics: (2) institutional-based centers following the mission of a large institution, such as a hospital or university: (3) wellness/health promotion centers, which offer screening, education, counseling, triage, and health maintenance services: and (4) independent practice. Nursing centers are a concept of services provided by nurses in practice arrangements in a community. Nursing centers offer a variety of services, ranging from primary care provided by advanced practice nurses with medical acute management and nursing care to the more traditional education, health promotion, screening wellness and coordination services. Some services, such as the care provided by advanced practice nurses are reimbursed under various insurance plan in some instances and states, where as others, such as preventive and educational services, are not. Thus, lack of reimbursement has threatened the survival of some centers. Licensing of nursing centers varies by state and program and accreditation of nursing centers is also limited. 52% of centers are affiliated with another facility and 48% are freestanding centers. The number of registered nurse at the nursing centers ranges from just one to 115, with a mean of eight RNs peragency and a median of three. Nursing centers avail ability varies: 14% are open 24 hours, 27% have variable short hours, 23% are open 6-7 days per week, and 36% are open Monday- Friday. As the result of my visiting three health centers in Seattle and San Francisco, the women's primary care nurse practitioners focus on a systematic and comprehensive assessment of the health status of women and diagnosis and management of common physical and psychosocial health concerns of women in ambulatory settings. Therapeutic nursing strategies are directed toward self-care, risk reoduction, health surveillance, stress reduction, healthy nutrition, social support, healthy coping, psychological well-being, and pharmacological therapy. They function as primary care providers for the well ness and illness care of women from adolescence through the older adult years and pregnant families. 2. In Korea a nurse-midwife practices independently for pregnant women's health including childbearing family at her own clinic in community. Her services are reimbursed under national health insurance but they are not paid on a fee-for-service schedule covering items. Analyzing the nursing centers in America, I suggest that nurse-midwifery clinics offer primary care for women and home care for chronic ill patients. The health law and health insurance policy should be reovised in order to expand nurse-midwife's and home care nurse's roles at nurse-midwifery clinic.

• Journal of the Korean association of regional geographers
• /
• v.11 no.3
• /
• pp.410-423
• /
• 2005

The southern coastal area of Korean peninsula maintains unique natural views, social environment and tourism infrastructure. Even though the coastal area has world-class tourism resources and a great potential for development, it was an outsider from the tourism development in Korea. The coast development has recently reemerged because of increased tourism demand in the Northeast Asia, however, increased interest for the outstanding marine tourism resources and the marine culture, improvement of accessibility to the coast Considering these characteristics, the southern coastal area will be grown to a marine resort-belt, which will serve as a marine tourism hub in the Northeast. In the long run, it can be developed for leisure residential space with environment-friendly well-being fashion, new growing area that continuously drives the local development and area for a mutual development between Yeongnam and Honam Region. To accomplish this vision, several strategic matters should be resolved. Mall strategic issues are as follows: the loosening related rules and regulations that limit the development, legislation of a special law for tourism promotion, supporting for investment in public service and strategic investment, establishment of a marine tourism route connecting China-Korea-Japan, formulating new planning for Hallyo-Haesang Marine Park, designation of special marine tourism development zone, and invitation of the World Expo 2012.