• 제목/요약/키워드: family-state system

검색결과 162건 처리시간 0.024초

가업상속제도 개선방안 (A Study on Inheritance Tax Relief System for Business Succession)

  • 이성원
    • 디지털융복합연구
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    • 제12권7호
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    • pp.95-101
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    • 2014
  • 최근 우리나라의 경제성장을 이끌어온 창업세대가 세대교체를 맞이하고 있으며 그 전환점에 있어서 가업승계가 중소기업 경영자의 중요한 관심사로 떠오르고 있다. 이에 정부에서는 국가 경제성장의 주축인 중소기업의 가업승계 과정에서 발생하는 조세부담을 완화하고, 지속적인 성장을 통한 일자리 창출에 기여하기 위하여 가업승계에 대한 세제지원을 지속적으로 확대해 오고 있다. 본 연구는 우리나라 가업상속제도의 현황을 살펴보고 가업승계의 활성화를 위한 개선방안을 제시하고자 하였다. 가업상속 세제지원 혜택시 그 적용대상 재산의 범위는 해당 세제지원 혜택을 제공하는 취지가 잘 반영될 수 있도록 규정되어야 하고, 가업승계 중소기업들은 가업승계 요건을 맞추기 쉽지 않아 제도의 실효성 문제가 대두되고 있어 중소기업 현실을 고려한 가업승계 요건을 개선해야 할 필요성이 있다. 또한 가업상속에 대해 상속세 공제혜택을 제공하는 경우 실질적인 가업 상속에 한해 세제지원혜택이 돌아갈 수 있도록 사후 관리 규정이 필요하다.

기술경영가족회사제도의 활성화 방안 연구 : 부경대학교 기술경영전문대학원 사례 (Study on Vitalization Strategy for 'Management of Technology Family Membership System': Case Study of Pukyong National University)

  • 김숙자;김무현;박병무;신승준;변주미
    • 한국기술혁신학회:학술대회논문집
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    • 한국기술혁신학회 2017년도 하계학술대회 논문집
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    • pp.101-122
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    • 2017
  • 4차 산업혁명으로 대변되는 기술과 산업의 패러다임 변화에 따라 기업의 R&D가 미래 성장 동력원의 핵심 역량으로 진화하고 있다. 이에, 기술전략수립 체계의 효과적 운영을 위한 기술경영에 대한 관심이 증가하고 있으며, 관련분야를 중심으로 유기적 관계 형성의 중요성 또한 증가하고 있다. 이러한 유기적 관계형성을 통한 기업과 대학간 상생을 위하여 대학에서는 가족회사제도를 운영하고 있으며, 이를 통해 기업과 대학간 인적 물적 자원을 체계적으로 공유하는 맞춤형 산 학협력체제를 구축하고 있다. 특히, 기술경영분야는 기업의 가치지향적 기술전략 수립을 위해 가족회사제도의 효과적이고 효율적인 운영이 필수적이다. 본 논문에서는 부경대학교 기술경영전문대학원에서 운영중인 가족회사제도의 운영현황을 분석한다. 그리고, 동남권 기업들의 기술경영 혁신 역량 확보를 위한 가족회사제도 활성화 방안을 제시한다.

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Comparison of Conventional DC-DC Converter and a Family of Diode-Assisted DC-DC Converter in Renewable Energy Applications

  • Zhang, Yan;Liu, Jinjun;Ma, Xiaolong;Feng, Junjie
    • Journal of Power Electronics
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    • 제14권2호
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    • pp.203-216
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    • 2014
  • In the conventional dc-dc converter, a pair of additional diode and the adjacent passive component capacitor/inductor can be added to the circuit with an X-shape connection, which generates a family of new topologies. The novel circuits, also called diode-assisted dc-dc converter, enhance the voltage boost/buck capability and have a great potential for high step-up/step-down power conversions. This paper mainly investigates and compares conventional dc-dc converter and diode-assisted dc-dc converter in wide range power conversion from the aspects of silicon devices, passive components requirements, electro-magnetic interference (EMI) and efficiency. Then, a comprehensive comparison example of a high step-up power conversion system was carried out. The two kinds of boost dc-dc converters operate under the same operation conditions. Mathematical analysis and experiment results verify that diode-assisted dc-dc converters are very promising for simultaneous high efficiency and high step-up/step-down power conversion in distributed power supply systems.

여성노인의 건강상태와 신체적.심리적.사회적 요소들과의 관계연구 (A study on the Physical, Mental and Social Factors Influencing the Health Status of Aged Women in Korea)

  • 노승옥
    • 여성건강간호학회지
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    • 제2권1호
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    • pp.53-67
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    • 1996
  • A total health state evaluation of Korean female elderlies was made by using the questionary scheme measuring the physical, mental and social functions of the elderlies, in order to investigate the critical factors for the health maintenance of female elderlies and to develop their preventive nursing program. A total of 280 subjects over 65 years old living in Seoul and the suburban area were selected and interviewed during the period of September and October in 1995. The materials collected were analyzed statistically by using SAS data processing program, and the results and recommendations are summarized as follows. 1. The physical health state of Korean elderly women was evaluated to be satisfactory by showing an average score of 3.722 in 5.0 full-score scale. But this score was lower than those evaluated for the elderlies combined both sexes(4.054). The mental health state of the subjects was also evaluated as high scoring 3.484, possibly due to the fact that 78% of the subjects lived together with their children's family. On the other hand, the social health state of the subjects was relatively low scoring 2.585, mainly due to that 80% of them was widows which was resulted by the 6-7 years longer life-expectancy of Korean women. 2. A significant differences in the physical health state scores between different age groups was observed, indicating the rapid ageing process occurring in this age group. The family structure was appeared to be an important factor influencing the physical health state of the female elderlies ; the physical health score of the women with her husband only was higher than that of those living with children's families, and the lowest score was obtained from those living alone. 3. The age was the most important factor determining the mental health state of the subjects, while the religion, educational status, marriage state and family structure did not significantly influenced the mental health state of the aged women. 4. The social health state of the subject was deeply influenced by the marriage state and family structure, showing significantly lower scores with widowers compared to the married couples. Those living with their married spouse only obtained the highest social health score, while those living along showed the lowest score. The parent and grandparentship of those living with their children and the religion, especially Catholic and Protestant, had positive influence on the social health state of the aged women. 5. The mental health state of aged women showed significant correlation with the factors determining the physical health, except for digestive system related ability and sexual ability and the highest extra home ability. 6. The mental health state of aged women showed significant correlation with the factors determining social health, especially with the parent and grandparentship and the family relative's role. From these results, the following recommendations are made. 1. Since the physical, mental and social health states of aged people are deeply influenced by the sex and the average values of the both sex can create misleading figures, the health evaluation of the elderlies should be made separately by sex. 2. Since the health state of aged women is highly influenced by their family structure, the spouse's role and living with married couple only should be emphasized in respect of preventive health care. 3. The social activity programs and grandparentship teaching programs should be prepared in the nursing care program for aged people.

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진수기 단계 가족의 가족건강에 대한 연구 (A Study of Family Health During the launching stage of family)

  • 노승옥;성명숙;장희정
    • 기본간호학회지
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    • 제5권1호
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    • pp.19-31
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    • 1998
  • Nursing science is focusing increasingly on family health care. Especially during the launching stage of family the grown-up sons daughters, and middlescent parents daughters have experienced a lot of change. The purpose of this study is to investigate the family health during the launching stage of the family by utilizing the family health assessment tool based on Roy's adaptation model. The Roy adaptation model was used as it is the best practice-based framework for Family Health Nursing Care. The data was collected using a structured questionnaire. The structure of the questionnaire was developed from the Family Health Assessment Tool by S.O. Jang(1996). The sample of 276 subjects was a convenient sample and data was obtained from November 14, 1996 to December 4, 1996. In order to analyze the collected data, this study utilized frequency, percentile, average, ANOVA, Cronbach's, and factor analysis. The results from this research are summarized as follows : 1. The degree of family health is average $95.24{\pm}9.40$ ranged in middle. 2. The significant difference between general characteristics and family health was only revealed with the major decision making person in the family. This research thus suggests the following : 1. The legal system is needed in order to check the family members' health state regularly. 2. With family nursing care, it has to identify who is the major decision maker in that family. 3. There is a need to redefine the family health assessment tool. 4. Further research will attempt to investigate family health in each family's developmental stage.

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Geographic Information System Based Floral and Faunal Assessment of Alapang Communal Forest of Benguet, Philippines

  • Lumbres, Roscinto Ian C.;Palaganas, Jennifer A.;Micosa, Sheryll C.;Besic, Elvira D.;Laruan, Kenneth A.;Yun, Chung-Weon;Lee, Young-Jin
    • 한국산림과학회지
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    • 제99권5호
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    • pp.770-776
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    • 2010
  • This study was conducted to assess the existing flora and fauna, and to develop a spatial map of Alapang communal forest located in the province of Benguet, Philippines. A total of 52 species belonging to 27 families were identified during the inventory in this communal forest using the quadrat method while a total of 30 species belonging to 18 families were recorded using line intercept technique for the assessment of grasses, herbs, vines and other low-lying vegetation. The diversity index of the species in Alapang communal forests using the quadrat method was 2.6649 while for the line intercept technique it was 2.5446. The most dominant species in this area was found to be Pinus kesiya Royle ex Gordon (Benguet pine) under Family Pinaceae with an importance value of 106.74%. In the faunal assessment, four species of birds and a small mammal particularly a rodent were identified during the study. Aside from the high species diversity of this communal forest, the presence of endemic and indicator species in the area denotes that this forest was still in good condition hence must be protected. Spatial maps and database system were generated based from data gathered in the field using Geographic Information System (GIS).

노인부모부양에 관한 기혼자녀세대의 인식: 초점집단토론(FGD) 자료분석을 중심으로 (Challenge of the Aging Society and Familial Support for the Elderly)

  • 조성남
    • 한국인구학
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    • 제29권3호
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    • pp.139-157
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    • 2006
  • 본 연구는 우리나라에 도래한 고령화 사회에서 나타나는 노부모 가족부양의 한계 및 노부모 부양에 대한 기혼자녀세대의 인식과 국가정책에의 기대를 파악한다. 자료는 기혼자녀 30대와 40대 응답자들을 나이, 성별, 부모동거 경험여부에 따라 각 5-6명씩 구성된 총 8개 집단의 초점집단토론(FGD:Focus Group Discussions)을 통해 수집되었다. 연구결과 노부모부양의 우선적인 책임은 가족에 있다는 인식이 지배적이지만 노부모 가족부양의 부담감이나 부모와 동거시의 애로사항도 제시된다. 특히 부모가 더 연로해지거나 건강이 나빠질 경우에 예상되는 동거부양에 대한 부담감이 크게 나타났다. 우리사회에서 노부모는 가족이 부양해야 한다는 의식이 여전히 높게 나타나고 있지만 고령화에 따른 노인부양과 복지문제의 심각성을 고려하면 가족이 부모부양을 전담하는 것은 점차 어려워질 것으로 예상된다. 따라서 노인부양에 대해 국가 및 지역 사회의 책임 비중 및 기대 또한 증대됨을 전망할 수 있다.

농촌거주 외짝가족의 식생활관리 -부부가족과의 비교- (The Odd Pair Family's Dietary management in rural, Korea - Comparison with the Pair Family -)

  • 이승교;원향례;정금주
    • 한국지역사회생활과학회지
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    • 제16권1호
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    • pp.89-103
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    • 2005
  • Recently the rural Korea has been remarkedly changed of family and social value in accordance with the development of industry. The lower economic class made by social economic growth is widespread with increasing aged, specially odd pair family in rural. The purpose of this study was to investigate to help and keep improve health of rural lower economic class, family system by comparing and analyzing the dietary management, between pair and odd pair family, and to get the data helpful the right guidance for rural. The subjects 1870 collected in 9 provinces by sampling with probability proportional to size (PPS). Questionnaire about dietary habit, food cultivation, production and preservation survey was conducted by trained interviewers. The main results were as follows : 1) The characteristics of odd pair families, head of household was female(77%), over 65 years(84.9%), small family(1.76 persons) and lower education(male 7.5 years, female 3.1 years) status. 2) As the states of diets of odd pair family, having breakfast(87.1 %) but one or two kinds of side dishes(31.3 %) only possible to guess lower status of food intake balance. Nutritional supplements(21. 7 %) was lower than that of paired family. 3) The aspects of dietary habit of odd pair family, no instant foods(70.7%), no snack(38.4%) no dine out(69.2%) were common. 4) Dietary habit scores were 7.78 points of odd pair family compared 8.34 points of paired family. 5) Food purchase place of odd pair family was market(44.2%) but super-market(42.7%) of paired family. 6)In odd pair family, seldom traditional dish preparation(62.0%) but prepared winter kimchi(81.9%), comparing seldom traditional dish(38.6%) and winter kimchi(96.4%) in paired family. 7)The food cultivation state was surveyed, pepper( 42.2 %) and chinese cabbage( 43.9 %) were consumed after cultivation, but sesame(59.4%), bean sprout(90.2%), tofu(92.8%) and egg(93.3%) were consumed by purchase in odd pair family.8) Food cultivation score of odd pair family was 2.98/12points significantly lower than 4.50/12 points of paired family(p<0.01). 9) At the status of fermentation food production in odd pair family, Duenjang(72.1 %) and Gochujang(69.7%) Kanjang(68.3%) Kimchi(82.1 %) and Meju(68.3%) were high rate of production, but more frequently producted in pair family. 10) The score of fermentation food production of odd pair family was 8.57/12points but significantly lower than 10.24/12 points of pair family(p<0.0001). 11) Food preservation score 0.48/6 points in odd pair family was not significantly different than that of pair family(1.07/6points).

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미국 동기관계연구의 최근동향 - 기본인식과 접근방법- (Current States of Sibling Researches in America)

  • 박영애
    • 가정과삶의질연구
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    • 제8권2호
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    • pp.147-162
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    • 1990
  • The purpose of this review is to establish a groundwork for building a more comprehensive conceptual framework within which various aspects of sibling relations and factor related to sibling behaviors con be explained and integrated. Descriptions of the trends and shifts in sibling studies are made in terms of their themes, variables, basic perceptions and general approaches, and analyzes of current state of sibling researches are made with relation to the conceptual aspects of the studies, namely, their standpoints on the issues of sibling variations, the sources of variations, and basic units of analysis, their reliance or emphasis on different methods, and their interests in the mediation processes. It is recognized that research variables have been successively differentiated and used in diversified manners and family ecology and systems theory viewpoints have been incorporated into the understanding of sibling relations. A triad in its full meaning, rather than a dyad or a partial trial, is proposed as a unit of analysis in order for the researchers to be able to examine and describe the true interactional aspects of family relations involving sibling relations. The concepts of coexistence and interaction are proposed as key concepts os that the inconsistencies in findings, differing viewpoints, contradicting conceptions , and contrasting approaches can be interpreted and integrated into a unified system of theories on siblings. The coexistence of similarities and differences in reality. the inevitability of interaction between individual variables and environmental variables and between within-family environmental factors and our-of-family environmental factors, and the need for the joint use of intrafamilial and extrafamilial approach are acknowledged. Attention is also drawn to the mechanism characteristics and the directionality of the mediating processes of mediating variables between a variable and its effects.

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『의정부 약방 식례』 연구 (A study of the Manual for Medical Officials of State Council (議政府藥房式例))

  • 박훈평
    • 한국의사학회지
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    • 제33권1호
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    • pp.21-30
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    • 2020
  • 'Medical officials of State Council' (議政府藥房) (MOSC) were bureaucrats who was part of a State Council and provided regular medical care to the State Council's bureaucracy. The Manual for Medical Officials of State Council (議政府藥房式例) (MMOSC) is a rare resource that records the actual work of the MOSC in the 19th century. This paper examines the changing history of the title of 'medical official' (藥房, yakbang) in the Joseon Dynasty and analyzes the role of MOSC by examining the contents of MMOSC. It argues: 1) The MOSC system was established before other similar medical office systems. Subsequently, the Medical Office of Ritual Minister (禮曹藥房) and Medical Office of Patriots and Veterans Minister (忠勳府藥房) were established, followed by Medical Office of General Office (都總府藥房) and Medical Office of Managing Royal Family (宗親府藥房). 2) The MMOSC was first written in 1812 and was augmented in 1832 and 1840. This timeline can be verified through written seal at the end of the literature. 3) In addition to the medicine-related work, the medical office also did the administrative work of the government office.