• Korean Business Review
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• v.19 no.1
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• pp.115-136
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• 2006

Most countries that use a Value Added Tax(VAT) have exception for special cases with small enterprises who lack the ability to adapt in tax laws. VAT has been the most important tax. The simplified taxation system under VAT was introduced for small business taxpayers to perform tax liability easily and for government and taxpayers to get administrative efficiency by using a simple procedure. The present thesis suggests the conversion of simplified taxation system into general taxation as its improvement plan. That is, to abolish simplified taxation system, to convert it into general taxation and to apply the same tax base. The principle of fair taxation is not only important to realize tax justice, but also the principle of administrative efficiency important to increase the level of convenience for small enterprise taxpayers and efficiency for tax authorities.

• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.44-51
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• 2013

Routers should perform fast IP address lookup for Internet to provide high-speed service. In this paper, we present a hybrid parallel IP address lookup structure composed of four-stage pipeline. It achieves parallelism at low cost by using multiple SRAMs in stage 2 and partitioned TCAMs in stage 3, and improves the performance through pipelining. The smart distributor in stage 1 does not transfer any IP address identical to previous one toward the next stage, but only uses the result of the previous lookup. So it improves throughput of lookup by caching effects, and decreases the access conflict to TCAM bank in stage 3 as well. In the last stage, the reorder buffer rearranges the completed IP addresses according to the input order. We evaluate the performance of our parallel pipelined IP lookup structure comparing with previous hybrid structure, using the real routing table and traffic distributions generated by Zipf's law.

• The Journal of the Korea Contents Association
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• v.16 no.12
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• pp.60-69
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• 2016

Korean management agency and production's size is bigger than ever applying diversification strategy since the Korean Wave started in 2000. Thus, the cross-ownership between two sectors is widespread and it's side effect such as unfair trading occurred among them. Came up with this problem, this study has focused on the analysis of the cross-ownership status of the entire Korean listed agencies and productions and the quest of the alternatives to solve the problem through in-depth interviews of the stakeholders and experts. Results showed that the horizontal regulation and American regulatory systems should be applied considering the previous law because the cross-ownership level was so high. In conclusion, it was proposed three regulatory models as follows : first, accept the cross-ownership and prohibit casting their contracted actors in their art, second, ban on the cross-ownership and allow mutual investment within a 10 to 20 percent stake, third, blanket ban on the cross-ownership and investment.

• Journal of Science and Technology Studies
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• v.18 no.3
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• pp.255-289
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• 2018

The social problem-solving R&D is different from the goal and process in comparison with research aimed at scientific excellence and industrial innovation. It pursues social values and active participation of the end-user civil society. In this study, we try to derive its characteristics by analyzing the cases that are evaluated as successful social problem solving R&D project. In order to analyse the social problem-solving R & D case, these four variables are selected; 1) social and technological planning for problem solving 2) participatory technological development 3) law, system and delivery system development for innovation deployment 4) scale-up of new R&D process. Those are important issues identified through case studies: 1) the tools and support services needed to carry out social and technical planning effectively, 2) the role of the Living Lab to coordinate opinions with experts and users, 3) the legislative and institutional improvement activities as important as technological development, 4) researcher's change through interaction with end user.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.20 no.4
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• pp.131-142
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• 2009

Visual industry can contribute to this national industry is a high-value industry. Nevertheless, video resources expansion strategy at national level is lacking. There have been several institutions and organization conducting film archiving and related activities in Korea. Korean Film Archive(KOFA) is the only institution whose status is protected by the law. The purpose of this study was to suggest the strategic plan which is able to support the video industry and academic research. For methods to strengthen video resources, role adjustment of KOFA conducting film archiving and unification or integration of collection system for archiving broadcast materials were proposed.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.1603-1614
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• 2010

As the Kyoto protocol and Bali road-map, our country is expected to be included to the emission reduction controlled country of greenhouse gas, so we are now urgent situation to take an action in the level of government. In this research, environment friendly rail logistics and combined transport were treated to meet with the green growth policy of our government. Major problems of Ui-wang ICD suggested in this research are short of yards, unutilized public CY, inconvenience use by non-share holders. It is necessary to improve rail logistic infrastructure, that is, additional expansion of yard, direct operation by KORAIL and regular unloading system are needed. such improvement can not be solved just by the endeavor of business body. Rail logistic infra & Integrated freight terminal has a tendency of SOC, which require tremendous amount of investment, so there are some limit in doing by private sector itself, now it's time to do by the government level. The improvement of rail logistic infrastructure in the level of government is possible by the policy of environment friendly green logistic support which is related with Logistic Policy Basic Law, so government should prepare detailed directives to activate Integrated freight terminal.

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

• Korean Security Journal
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• no.51
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• pp.81-100
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• 2017

Recently, Crime patterns in our society are diversifying as followed on the urbanization of population and the influx of immgrants. Existing murder, kidnap, sexual assault, etc. Especially, the crimes such as school violence, dating violence, domestic violence, violent abuse and even social hatred a crime, motiveless crime are spreading into every phase of national life. Due to the social situation, the sharp increase in demand for personal protection, the scale of private security industry has been constantly expanded. Following this trend, the personal protective regulations in Security Industry Act has been revised several times since the it was enacted in 1995. However, despite the fact that the legal and institutional aspects should have been amended and improved systematically according to the industrial development, the regulations adopted initially adopted has been maintained so far, which have resulted in various problems as they could not coincide with the purpose of private security, being divorced from the reality of private security industry and social changes. Especially, in the case of personal protection service and facility security service, the legal requirements of both services are identical with each other in terms. Such legal systems may cause confusion to security businesses and employees, or the police managing and supervising them, regarding the scope and duties of security services. In order to improve such problems, the regulations of permission requirement that the personal protective regulations in Security Industry Act should be revised system. In this study, relevant personal protection provisions prescribed in the Security Industry Act have been reviewed critically in this paper. And also the regulations were review of those personal protection provisions enacted in security industry Act, so that the improvement plan for the personal protection provisions that are apposite to the cases in this country could be suggested in order to amend the current laws and provide real grounds for the law enforcement.

• Journal of Korean Society of Disaster and Security
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• v.16 no.1
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• pp.23-35
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• 2023

Recently, the damage caused by natural disasters such as typhoons and localized torrential rains has been increasing rapidly. The Ministry of the Interior and Safety enacted a ｢law on safety management of small sized infrastructures｣ and local governments have to register small sized infrastructures with the National Disaster and Safety Management System (NDMS) until March 31st every year. Recently, each local government has ordered Safety inspections of small sized infrastructures and maintenance plans and six types of facilities, including small streams, small bridges, farm roads, access roads to village, inlet weirs, and drop structures are being surveyed and digitized into a database. Each facility is being evaluated for risk, and for those deemed hazardous, maintenance plans are being developed. However, since the risk assessment method of small sized infrastructures is not clear so that is conducted through visual investigation by field investigators, risk assessment is conducted in a subjective and ambiguous form. Therefore, this study presented a reasonable and quantitative risk assessment method by providing a quantitative evaluation indicator for small stream, which has the highest disaster risk among other small sized infrastructures, so that small sized hazard infrastructures can be selected to secure transparent evidence for improvement plans and action plans.

• Korean Business Review
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• v.16
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• pp.23-42
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• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.