• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.17 no.6
• /
• pp.1-12
• /
• 2022

This paper put the goal on boosting up early startup investment by delivering and positioning SAFE as the main early startup investment type in Korea. In particular, this paper proves the better fitting of SAFE as to the early stage of venture investment than these of Convertible Note. This paper as referring the previous studies of SAFE as the major keystone issues determining active SAFE applying (legal positioning issue, tax treatment issue, failure of inducing the following investment with uncertainty over maturity) proposes boosting up policy of Korean SAFE. First, as to accounting treatment of SAFE, it suggests SAFE to recognize legally as "the capital" on the Korean Venture Investment Act of introducing SAFE actively as venture investment type. Second, as to tax treatment issue, it proposes on amending venture indication rule as the best alternative of resolving tax issue by accepting SAFE as the investment meeting to venture investment requirement. Third, as benchmarking foreign cases, it delivers the method of modifying foreign SAFE Contract Format by adding up more clauses about safety vehicles against the failure of the following investment and fixing maturity date and event. Ultimately, all resolutions of this paper fall on highlighting the role of Korean Venture Investment Act and Ministry of SMEs and Startups.

• Proceedings of the Korean Society of Computer Information Conference
• /
• 2019.01a
• /
• pp.451-453
• /
• 2019

본 논문에서는 주행 중 안전운전에 영향을 미칠 수 있는 운전자의 행동을 찾아 분석한 뒤 세분화 하여 분류하고, 주의분산을 유발하는 운전자의 운전행동 구분을 바탕으로 차량을 주행함에 있어 위험요소를 찾아내도록 한다. 이를 통해 향후 자동차사고를 줄이기 위한 제도개선 및 문제점 보완에 기여할 수 있다. 운전 중 운전자의 주의분산을 유발하는 디바이스가 늘어나는 상황에서 본 논문의 분석결과는 운전자의 필수적이지 않은 위험행동을 줄이도록 유도하는 방안을 모색할 수 있다.

• Korean Security Journal
• /
• no.62
• /
• pp.277-293
• /
• 2020

The purpose of this study is to select the talented and competent personal caregiver personnel through a professional and rational inspection system, and to provide safer personal care services to the public so that the people who are eligible for service can lead a safe life. The purpose of this study is to cultivate qualified and competent personal guardian personnel and provide professional and stable services to the people so that the people who can use the service can lead a safer life. In order to grow into a system that meets the objectives of the personal guardian qualification screening system, it must be revised and supplemented from various evaluation methods. The improvement measures related to the practical test of the system for qualifying personal guardians are as follows. First, the fitness evaluation items should be added. Second, it is necessary to reestablish the test technology. (Remove technology that causes the second threat) (Adds skills that can be used as civilian status) Third, the fallout and application action must be added. Fourth, evaluation in various starting positions is necessary. Fifth, evaluation should be made by diversifying the distance and direction with the opponent.

• Journal of Korean Society of Environmental Engineers
• /
• v.39 no.11
• /
• pp.650-654
• /
• 2017

As the amount of chemicals increases, there is a global movement to reorganize the chemical management system. Korea has also reorganized its chemical management system to enact the act on Chemical Control and Registration and Evaluation etc. of chemical substance. However, it is true that there are not enough explanations in domestic workplaces. Therefore, deepening understanding of chemical control act and searched for a complementary point and future development direction. Through the proposed method, chemical control act should be widely adopted and studied both inside and outside the country as a safe chemical management system.

• Korean Security Journal
• /
• no.37
• /
• pp.51-82
• /
• 2013

Traffic safety has been dramatically enhanced thanks to recent improvements in traffic environment. Nonetheless, many traffic accidents occur due to unchanging driving practices. Therefore, this study addresses the issues of traffic fine and penalty fine policies, and seek appropriate levels of traffic fines through a public attitude survey. For this purpose, a survey was conducted on 905 adult drivers over 20 years of age from 15 provinces and metropolitan cities. Analysis results are as follows. First, traffic environment in South Korea is generally not safe. Respondents perceive violation of traffic laws such as reckless driving, speeding and drunk and driving as an important cause. Second, 61.6% of respondents experienced over one speeding annually, but only 15.2% of respondents were caught in the last three years. Third, opposition to levels of traffic fines has decreased over the past, and responses were more positive when more information was provided. Fourth, to deter moral hazard of paying traffic fines to avoid traffic penalty points, traffic fines should be at least 50,000~70,000 won higher than penalty fines. Fifth, there was less opposition to implementation of accumulated penalty policy compared to income-based differential fine levels. Sixth, traffic fines for different types of traffic violations need to be reorganized. In conclusion, this study suggests the following policy improvements for the current traffic fine and penalty fine policies for violation of traffic laws. First, enough understanding and consensus must be developed for policy improvements. Second, administrative sanctions such as giving penalty points should be considered rather than financial sanctions. Third, there should be policy improvement for accumulative penalty. Current acts of traffic law violation should be reorganized.

• Journal of the Korean Regional Science Association
• /
• v.14 no.1
• /
• pp.65-90
• /
• 1998

Time series data on the size of Chonsei deposit has been estimated. At the end of 1997, that size has been estimated as 112 trillion Korean Won. If the Chonsei system can be moved toward the monthly rental system, it is highly probable to achieve the Pareto imporvement whether there are uncertainties or not. The new system named as the Chonsei system without the Chonsei deposite has been suggested, which can be readily to be introduced. Under this system, the owner can sustain opportunitities of using Chonsei deposit, renters can rent houses whithout the Chonsei deposity and financial intermediaries can secure safe sources of loans, which will increase BIS capital ratio of banks.

• Journal of Digital Convergence
• /
• v.11 no.11
• /
• pp.53-58
• /
• 2013

Due to the wide spread of the perception of cloud computing, the usage of cloud computing is increasing globally. Cloud computing is able to converge the various industrial domains based on ICT and it is more and more popular because it has a lot of benefits such as cost savings etc. in global economic recession. However, if cloud computing service is to achieve its potential, it is necessary to clearly understand the critical issues such as service security, performance and availability and so on from the perspectives of the providers and the consumers of the cloud service. In addition, customers focus on how to get and use the safe and reliable cloud service. In order to meet these problems, Korea cloud service certification system and Japanese ASP-SaaS-Cloud certification system were performed in each country. This paper aims at comparing and analyzing between them and describing the difference. Eventually, we propose the improvement strategy of Korea cloud service certification system based on the comparison results between them.

• Journal of the Korean Society for Aviation and Aeronautics
• /
• v.21 no.3
• /
• pp.21-26
• /
• 2013

In this study, it is to contribute to Korean aviation safe system as well as the improvement of the domestic(Korean) aviation mechanic qualification examination system by comparing and contrasting with the advanced aviation mechanic qualification examination system of ICAO, FAA and EASA. In addition, by reforming and improving Korean aviation mechanic qualification examination system, it can be achieved to keep the international competitiveness and can be authenticated even in international standardized countries in aviation mechanic qualification examination system.

• The Journal of The Korea Institute of Intelligent Transport Systems
• /
• v.21 no.6
• /
• pp.165-176
• /
• 2022

In order to prevent various accidents with construction machinery, Korea enacted the Construction Machinery Management Act to enhance safety. Until now, there has been a lack of systematic research related to traffic accidents with construction machinery. Therefore, domestic and foreign systems related to construction machinery were reviewed, and the current status was analyzed based on traffic accident data over the past 5 years to derive implications. It is necessary to ensure the safety of construction machinery by correcting institutional loopholes and preparing follow-up measures. In addition, it is necessary to create a separate traffic-safety education program for construction machinery operators to create an environment that can comply with safe road-driving methods and traffic laws.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
• /
• v.46
• /
• pp.351-380
• /
• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.