[Purpose] The purpose of this study is to point out the issue of pensions and retirement income tax which were amended from 2012 to 2016 and present a rational and intellectual improvement to this issue. [Methodology] This study was carried out a literature survey about the tax laws of pension income and retirement income. In order to confirm the differences between the case-by-case tax burden, calculated the effect of tax burden by presenting the examples in the case of retirement income. [Findings] It is necessary to apply the differential multiples in accordance with the seniority when leaving the company rather than applying the five times or 12 times in the tax base as the current retirement income tax. Also, It should be given the flexibility of pension income to ease the requirements of inevitable temporary receipt of a pension income. In addition, it is needed to expand separate taxation threshold which is current 12 million won. Finally, the annual limit of tax incentives for IRP should be increased significantly more than the current 7 million won. [Implications] The improvement of the study is to offer suggestions on the revision of retirement income and pension income taxation to the tax authorities or National Pension Service and retirement pension providers. The result of this study is expected to be used as reference to develop policy options on the legislative process.
The purpose of this study was to realize volunteer fire departments' historical identity through a review of the transition process from the quickening period of volunteer fire departments to the enactment of the volunteer fire department act in 2014, establish it newly from the viewpoint of changing the basic theoretical concepts, and seek a development plan. For this, the technical approach method was used based on the research method of literature searches. The result of the study established the definition as 'volunteer fire departments are legal auxiliary organizations composed by local residents who volunteer and understand one another with their independent and voluntary will to prepare for all kinds of disasters as well as fire suppression, rescue, and first aid.' and the installation ideology as 'leading service organizations of safety as a form of community involvement', 'resident-friendly organizational activities based on autonomous operational operation' and 'the activities of supplementing their demands according to the realization of social welfare and regional conditions'. Regarding the characteristics, the basic theoretical concept was newly established by 'voluntary participation', 'social expandability', 'the realization and complementation of social welfare', and 'professionalism and possibilities'. In addition it is expected that the results of this study can be utilized as the basic materials in studies of volunteer fire departments in the future.
Journal of the Korea Institute of Information Security & Cryptology
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v.26
no.4
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pp.1073-1084
/
2016
The purpose of this study is to present the correct direction of research in related fields by analyzing the trends in the domestic study right to be forgotten. In this study, the final selection of 80 pieces of research papers in various disciplines to search for the study and were analyzed by setting the seven criteria and three research questions. Results, notice that significantly increase the amount of research around the social sciences, starting with the EU rules(draft) has been published in 2012, and around the problem navigating the Law oriented research actively done through a literature review and legal research methods can. Intensive study of the protected rights and the conflict in time towards the latter subject was also increased. The right to be forgotten when considering that big data, digital information such diverse and complex technical issues (service), which still lacks support the implementation of the rights ithil research is desperately needed to know the future with the realization that the scope and research methods. The purpose of this study is to present the research direction of the limits intended for domestic research, but realize effective right to be forgotten by future foreign comparative analysis.
Song, Jae-Hoon;Jung, Ki-Suck;Kang, Moon Won;Kim, Do Jin;Pai, Hyunjoo;Suh, Gee Young;Shim, Tae Sun;Ahn, Joong Hyun;Ahn, Chul Min;Woo, Jun Hee;Lee, Nam Yong;Lee, Dong-Gun;Lee, Mi Suk;Lee, Sang Moo;Lee, Yeong Seon;Lee, Hyukmin;Chung, Doo Ryeon
Tuberculosis and Respiratory Diseases
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v.67
no.4
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pp.281-302
/
2009
The successful treatment of community-acquired pneumonia requires appropriate, empirical antimicrobial therapy. The etiology and antimicrobial susceptibility of major pneumonia pathogens can differ by country. Therefore, the ideal treatment guidelines for community-acquired pneumonia should be based on the studies performed in each country. We developed a treatment guideline for community-acquired pneumonia for immunocompetent adults in Korea. This guideline was developed by the joint committee of the Korean Society for Chemotherapy, the Korean Society of Infectious Diseases, and the Korean Academy of Tuberculosis and Respiratory diseases.
With the rapid spreading of the internet that is based on the development of the information network system, the paradigms of "internet round" and "cyber" are given much weight in the notion of "market." Especially, the cyber shopping for the individuals is developing rapidly creating the new life style, and also in the domestic economy the cases of building and running the cyber shopping malls are increasing. The purpose of this study is to analyse the customers' shopping styles that can be shown when the customers purchase physical goods or digital goods at the B to C EC and find the way to activate the shopping malls by controlling the factors which influence the trade. The result of the study is as follows: First, to analyse the acting style of the customers at the B to C EC, it is searched whether there is any relationship between the purchasing goods, which are divided into physical goods and digital goods. There was a cross analysis between the first factor of the five factors of the purchase decision or delay at the B to C EC and the goods type. The result of the analysis is that the purchase decision factor is different according as what type of goods is purchased. On the other hand, the purchase delay factor has no relation with the goods type. Second, the fact that the cyber shopping activities are quite different according to sexuality, age, academic background, or occupation suggests that these factors are very important to the strategy for the market-specification of the B to C EC marketing construction. The result shown in this study is sure to give great help to figure out the improvement strategies and the market-specialization strategies to accelerate the B to C EC marketing. On the side of the strategies for the improvement of the goods services, more attention should be given to the functional side for the improvement of the reliability of the goods service such as capacity, technique, and quality. And the activities of the customers are so different according to the vital statistics that the way to cope with the changeability properly should be considered.
Generally Container can be seperated from FCL and LCL. The LCL cargo can be evaluated as a cargo that makes it possible to attract a relatively stable volume and create added value. The aim of this study is to suggest improvement plan for atrracting LCL cargo in Pyeongtaek Port. In order to achieve the object of the study, The research structure is following. 1) analyzing a movement path of the LCL cargo occurring in Pan Yellow-Sea. 2) analyzing the problems to handle LCL cargoes in Pyeongtaek Port. The basic data for analyzing the movement path of LCL Cargoes utilize the data of the Customs Service. and the problems of LCL freight handled suggested from forwarder, carferry liners, and bonded warehouse companies by interview. In this study, We use Fuzzy-AHP as the methodology to analyze the importance of attracting major improvement for LCL shipments in Pyeongtaek Port. As the result, The expansion of inspection equipment and personnel was presented as the most important improvement too solve the clearance problems that is the most serious problems in Pyeongtaek Port. and The realization of incentive payments that local government pay for Profitability of related companies are needed.
Promoted in places like Korea, the central government and the local governments that can provide information on which to base investment policy to attract foreign direct mutation-specific gravity model (Shift-Share Model) In this study, the decrease of foreign direct investment performance using factors looked up in the industry. The sample period of 2009, 2010, 2011 nationwide (metropolitan and non-metropolitan separated) of foreign direct investment performance for Industry Standard Industrial Classification (Division) was conducted. Factors to look at the results of the National Growth Effect(NS), the industrial structure effect (IM), local allocation effect(RS) to decrease foreign direct investment in 2010 and 2011 non-metropolitan, metropolitan national growth effect(RS) is negative(-) has a value. Because it appears to be the aftermath of the global recession, the impact on the domestic economy Metropolitan area and the Industrial Mix Effect(IM) to the development of education, culture, business, and transportation, etc. in the development of service industries than in non-metropolitan valid environment. In the sector of services (food accommodation, business services, entertainment), We did it, was able to find the function. However, the Regional Share Effect(RS) be competitive in the manufacturing sector in metropolitan areas in the metal and chemical sectors have been identified. These results seems to enhance the competitiveness of the region, such as the metropolitan area's excellent workforce. Shift-Share analysis technique based on competitive factors of the region, to find the failure has limitations.
The thesis examines genealogical study of various aspects to overcome lots of problems which come by when we execute SWIFTNet TSU BPO. Practical implications regarding the innovation of electronic trade infrastructure are as follows. First, the shipping documents in the SWIFTNet TSU BPO are directly sent to an importer by an exporter after the baseline is confirmed. With this process itself, therefore, the bank cannot secure the account receivable. When initiating the SWIFTNet TSU BPO deal, it is needed to set regulations on the bank's account receivable security in the contract. Second, the SWIFTNet TSU BPO should also have an institutionally unified sharing platform with security, stability and convenience. It other words, it is needed to develop services which meet e-payment paradigm and international environments through continued analysis on market changes and flow. Third, the SWIFTNet TSU is useful in terms of promptness, reduction of risk in foreign exchange payment, cost reduction. Therefore, the SWIFT should be perfectly united and linked among the banks, importer and exporter to make the SWIFTNet TSU more convenient in countries around the world. Fourth, the SWIFT should be approached from the aspect of expansion of network and creation of a new business model through analysis on these problems with a worldwide perspective. At the same time, it is necessary to build a cooperative system to share information and promote comprehensive management for efficient operation.
Kim, Yoojung;Han, Sang Kyu;Yoon, Zongmuk;Heo, Eunyoung;Kim, Jeong-Whun;Lee, Joongseek
Journal of the HCI Society of Korea
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v.12
no.4
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pp.45-55
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2017
In recent years, some service providers have introduced chatbot agents to provide engagement in the healthcare field. However, current research on chatbot agents is still limited to designing various chatbot identities for healthcare services. By contrast, this study aims to investigate how various agent identities affect users' perceptions and behaviors differently. We developed three chatbot agents with different identities: a doctor (an individual), a hospital (an institution), and a virtual agent (a machine). Then, we recruited 36 users and divided them into three groups, each using a different chatbot agent. They were asked to track their behaviors and review advice from the chatbot agent for six days. Post-hoc surveys and interviews were conducted in order to investigate users' perceptions. The findings are as follows: participants felt more trusting and intimate with the doctor and hospital agents than with the virtual agent. Many of the participants preferred the hospital agent due to its higher reliability. However, all three agents did not lead the participants to change their behaviors. This study contributes to providing practical guidelines for designing chatbots in the healthcare field by studying users' perceptions and behaviors depending on chatbot identities.
Objectives: The purpose of this study was to examine teachers' safety education activities to determine the significant educational diagnosis variables and to identify their needs of safety education in early-child care centers based on the PRECEDE model. Methods: A total of 304 teachers in early-child care centers participated in this study selected by a multi-stage stratified sampling method considering 11 regions in Seoul, Korea. Self-report type questionnaires were posted to all teachers in 220 early-child care centers by ground mailing service and the 304 teachers completed the questionnaires. The participants' responses were anonymously coded into and analyzed in SPSS program. Results: 'Scratch or bite' was the most frequent accident type(78.3%) and the frequent accident places were 'classroom(88.8%)' and 'playground(67.8%)'. The most frequently conducted safety education activities were 'reminding children their safe behaviors at the beginning and the end of daily class' and the next was 'saving a special time for safety education.' For educational diagnosis factors, related to safety education activities, teachers' safety education activity was more frequent when teachers' safety knowledge was high(p<.001), when teachers had good application skills of their knowledge to their teaching activities(p<.001), when they had strong needs on safety training opportunities(p<.05), and their interests on safety education(p<.001). For enabling factors, class preparation by safety education guide-book review(p<.001), by development of educational materials(p<.001), and by search for the related reference (p<.001), and by participation to safety education training programs for teachers(p<.01) were the significant enabling factors on teachers' safety class activities. For the reinforcing factors, the center-wide support of safety education brochures to children (p<.001), the concerns of centers utilizing safety education specialists(p<.001), and the concerns about safety information collection out of centers(p<.001) were significant factors related with teachers' safety education activities. Conclusions: The significant educational and institutional factors on teachers' safety education activities were teachers' concerns on safety education, their interests on safety knowledge, and the strong concerns on child safety education from the centers.
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