• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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• pp.183-189
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• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2022년도 봄 학술논문 발표대회
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• pp.133-134
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• 2022

This study proposed vision artificial intelligence-based automated supervision technology for external insulation and finishing system, and basic research was conducted for it. The automated supervision technology proposed in this study consists of the object detection model (YOLOv5) and the part that derives necessary information based on the object detection result and then determines whether the external insulation-related adhesion regulations are complied with. As a result of a test, the judgement accuracy of the proposed model showed about 70%. The results of this study are expected to contribute to securing the external insulation quality and further contributing to the realization of energy-saving eco-friendly buildings. As further research, it is necessary to develop a technology that can improve the accuracy of the object detection model by supplementing the number of data for model training and determine additional related regulations such as the adhesive area ratio.

• 정보보호학회논문지
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• 제30권1호
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• pp.123-139
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• 2020

1987년 컴퓨터보안법에서 연방기관 인력의 컴퓨터보안 인식 및 실무 훈련을 의무화한 것이 미국의 사이버보안 인력 양성 정책의 시작이라고 볼 수 있다. 법률 제·개정이 곤란한 경우, 인사관리처(OPM) 규정과 예산관리국(OMB) 회람 등을 통해 인력 양성 정책을 강화해왔다. GISRA 2000, FISMA 2002 법률이 10여 년간 사이버보안 인력 양성에 대한 중심 역할을 수행했다. 이후 기술 발전 및 정책적 보완 필요성으로 FISMA 2014를 제정하였으며, 사이버보안 인력에 대한 법률은 2차례에 걸쳐 제정하는 등 미국 연방기관에서 사이버보안 인력의 중요성이 더욱 증대되었다. 미국 사이버보안 인력 양성 법·규정 등의 검토·분석을 통해 인력양성의 핵심 비교 항목을 도출하여 우리나라의 법·규정과 비교하여 개선방안을 제시하고자 한다.

• 한국농공학회논문집
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• 제63권4호
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• pp.97-104
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• 2021

Despite the practical limitations of calculating the amount of inflow and supply related to the operation of agricultural reservoirs, the role of agricultural reservoirs is gradually being emphasized. In particular, as interest in disaster safety has increased, the demand for preliminary measures to prepare for disasters has been rising, for instance, pre-discharging agricultural reservoirs for flood control. The aim of this study is to analyze the plans for the flood season reservoir operation considering pre-discharge period and water level limit. Accordingly, we optimized the simulation of daily storage using the ratio correction factor (RCFs) and analyzed the amount of inflow and supply using K-HAS. In addition we developed the drought determination coefficient (k) as a indicator of water availability and applied it for supplementing the risk level criteria in the Drought Crisis Response Manual. The results showed that it would be difficult to set the water level limit during the flood period in the situation of little water supply for flood control in agricultural reservoirs. Therefore, it is necessary to operate the reservoir management regulations after measures such as securing additional storage water are established in the future.

• 한국실내디자인학회논문집
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• 제13권5호
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• pp.32-38
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• 2004

The value of the Tosi-Hanok have recently been appreciated and accordingly the resultant studies have actively been conducted. This is an attempt to probe our architectural type haying identity through our traditional architecture in Korean society that pursues only something new. But owing to the infusion of foreign cultures and modernization, the archetype of Korean-style house has either been damaged or indiscriminately transformed without the establishment of its proper norms. The understanding of the value of traditional cultures has gradually increased, and accordingly effort to preserve Korean-style houses through legal regulations or systems have continually been made in terms of appearance or cityscape. For this reason, it is thought that it Is insufficient to present the direction or alternative to preservation in relation to the change or use of the interior space with the pattern of requirement for other programs other than dwelling. Therefore, this study attempted to find out the original meaning of Korean-style house by highlighting the advantages of Tosi-Hanok and supplementing its disadvantage while accommodating the diverse requirement for programs as contemporary residential space. And it was intended to propose the model for Tosi-Hanok that accommodates social changes in content while maintaining its meaning by analyzing the Tosi-Hanok with a focus on interior space and preserving historical continuity on its basis.

• KIEAE Journal
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• 제4권2호
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• pp.41-47
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• 2004

This study is to improve plan for the law and regulation systems on the perpendicular greening with containers to improve urban environment. The supports backed by laws and regulations are imperative for the activation of building greening. Although some local administrations in Korea try to lead perpendicular greening on building by means of Green Building certification system and so on, greening policies and managements are not pushed forward with consistency. Therefore building greening should be admitted to be a substitute green tract of land. The positive construction and management of greenzone should be accomplished as well. Devices, so to speak, which put greening under an obligation or authorize it as legal landscape area should be made rather than recommendations to make greenzone through current incentive systems. Positive perpendicular greening on building can be achieved by supplementing the law and regulation and incentive system about simplified planter. If planting and managing of simplified planter are continually entrusted to residents, even vertical landscapes will be affected by illegal diversion and negligence in result. Therefore, supports from governments and local administrations are needed.

• Ecology and Resilient Infrastructure
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• 제4권4호
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• pp.237-244
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• 2017

자연침해조정제도는 개발사업에 따른 자연생태와 경관 침해를 가능한 피하거나 저감하고, 발생할 훼손 정도를 평가하여 구체적인 복원 또는 대체 방법을 강구하도록 하는 취지로 독일에서 처음 소개된 것으로 국토의 과도한 개발을 막고 지속가능한 국토관리를 위한 국토-환경계획 연동제를 효율적으로 운영할 수 있는 장점이 있다. 이에 본 연구는 과천시 주암동을 사례지역으로 도시생태현황지도를 활용하여 독일 자연침해조정 (Eingriffsregelung) 제도를 국내 실정에 맞게 수정, 보완하여 적용했다. 비오톱지도, 경관지도, NDVI (Normalized Difference Vegetation Index) 지도를 중첩 분석하여 개발사업으로 인해 훼손이 가능한 지역 중에서 비교적 생태환경적 가치가 뛰어난 지역을 도출하고 보존할 수 있는 방안을 제시했다. 도시생태현황지도의 활용을 통한 자연침해조정 제도는 국토개발에서 필연적으로 발생할 수밖에 없는 훼손의 정도를 최소화하고, 계획단계에서부터 관리할 수 있는 국토-환경정책의 정책적 연결고리로의 활용 가능함을 확인했다.

• 한국전자통신학회논문지
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• 제14권4호
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• pp.627-636
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• 2019

전파법은 2000년 전면 개정 이후 12차례의 개정을 통해 전파자원의 확보, 전파자원의 분배 및 할당, 전파자원의 이용, 전파자원의 보호, 전파의 진흥을 중심으로 규정하고 있는 현재의 모습을 갖추게 되었으며, 이로써 전파자원의 단순한 관리법적 성격을 벗어나, 전파자원의 확보 및 전파의 진흥법적 성격을 포함하는 것으로 평가될 수 있다. 통신 분야의 법제도도 함께 정비되어 가고 있으며, 전파법도 2차례의 개정을 통해 그간의 미비점들을 보완하고 있다. 국내 전파법은 전파이용 환경 변화에 따라 자원의 효율적 배분 및 이용을 촉진하기 위한 법체계를 형성한 것으로 평가되며, 기존의 단순한 관리법적 성격에서 전파진흥 및 경쟁 관련 법적 성격을 갖게 된 것으로 평가할 수 있으며, 전파이용 유형별 세부 규정에 대한 조정은 필요한 것으로 판단된다.

• 한국전문물리치료학회지
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• 제29권2호
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• pp.94-105
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• 2022

Background: As South Korea enters an aged society, the government has emphasized the need for a soft landing of the older adults into the community after the acute and recovery periods under a national policy of "community care." However, the institutionalization of community rehabilitation services to implement this is insufficient. Japan had already entered an aged society when the Long-Term Care Insurance System was introduced in 2000. Thus, the case of Japan's institutionalization of the system is expected to have implications for us in supplementing a suitable system for the aged society. Objects: This study compared the institutionalization process of the Long-Term Care Insurance System in South Korea and Japan and the services currently being implemented in each country. Methods: To examine the institutionalization process and services of the system, related legal rules and regulations, government reports, and articles were reviewed. To examine the operation status of the system, statistical data provided by each country's government were analyzed. Results: Japan recognized the importance of community rehabilitation even before the enactment of Long-Term Care Insurance. Thus, community rehabilitation services, such as home-visit rehabilitation and health facilities, were already stipulated in the law. Under such institutional legacy, Long-Term Care Insurance was able to establish a service system, which balanced welfare and health-related services, including various types of services with enhanced rehabilitation functions. In South Korea, rehabilitation policies were not much considered in the process of institutionalizing the system; thus, it was composed mainly of services focusing on care and recuperation. Conclusion: In order to realize community care, rehabilitation services need to be developed in Long-Term Care Insurance System in various forms such as home-visit services, daily services, short stay, and facility services.

• 환경영향평가
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• 제16권4호
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• pp.301-310
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• 2007

For the improvement of air quality in the metropolitan area, Korea has enforced the air pollutant emission cap regulation from the 1st of July, 2007, and the companies that intend to install a new or an enlarged facility in the metropolitan area will be restricted. However, the current regulation on permission does not describe a standard of judgement distinctly. In this study, therefore, a method of permission on the installation of a new or an enlarged facility was developed by supplementing the law in force based on the foreign cases. To develop a specific permit regulation and procedure, the developed nations' cases such as US, Canada, EU were reviewed thoroughly. Also, an appropriate method was suggested to apply domestically for a new or an enlarged facility permit within the regulations of the metropolitan special law. The method consists of first, calculating the possible permit quantity from the difference between an estimated annual emission cap and the annual emission provided by the implementation plan in each region. Second, permitting a new or an enlarged facility construction within the difference of the emission between the regional emission cap and the implementation plan in 2014. Third, distributing emissions allowable to each performance year based on the regional emission cap and the implementation plan in 2014. Fourth, making use of the emission difference between the implementation plan and the performance result in each year. Considering the general domestic conditions, the convenience of the permit authority and permitted companies, the most reasonable method was to use the fourth. To enforce the suggested permit method in a more flexible way, parts of the related regulations need to be revised and continuous research and analysis on the results from the implemented system and on foreign cases is necessary to develop this method a suitable system for domestic conditions and to settle the air pollutant emission cap system.