• Proceedings of the Korean Society for Agricultural Machinery Conference
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• 1993.10a
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• pp.538-545
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• 1993

Individual farming involving small land parcel (0.5 to 1.0ha) is declining because it is uneconomic and unable to incorporate modern technological innovation to improve its production efficiency. A centrally managed medium scale mechanised rice share farming was implemented at Permatang Pauh, Sebeerang Perai, Malaysia in 1988-1991 for eight seasons on a contiguous 57 ha rice land rented from 100 owners. Ten participants were chosen to participate in this project which perpetuated from revolving fund of MR 165.000. The objective of the project was to overcome problem of production efficiency and to provide a stable income to farmers operating on a medium and full time basis. Mechanisation was given prime emphasis to optime and reduce labour requirement and meeting the targeted crop scheduling. Direct seeding and mechanical transplanting methods of crop establishment were adopted. Land preparations, crop establishment and crop care were done using machineries purchased by the group. Selected participants were trained to operate machineries which composed 2 and 4 wheel tractors, mechanical transplanters, motorised seeders and sprayers. Harvesting and transportation of rice to the mills were done on contractual basis using combine harvesters and bulk handling via 3-4 ton lorries respectively. The net clean yield (less 10-20 percent deduction at rice mills) obtained in such project has contributed to stabilise the production and income of participating farmers.

• Journal of the Korean Home Economics Association
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• v.33 no.5
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• pp.13-25
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• 1995

The purpose of this study was to understand the variables affecting the dual role strain and the satisfaction with the life of working mothers, Based on this result, the family policies for the balance between family life and work were proposed. 1) For the family, husband's psychological and behavioral supports were needed to wives as workers. 2) For business, the child care support and services have to be provided for children of both male and female employees. 3) For the government, the policies can be proposed : child care center or support and service in the business, child care program after school hours, insurance policies for child safety, deduction in income taxes corresponding expenditures for child care service.

• Journal of Labour Economics
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• v.41 no.4
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• pp.1-30
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• 2018

The 1995 tax reform in Korea has brought adjustment to the tax bracket, marginal tax rate, and tax deduction system which resulted in significant decrease in the income tax progressivity. In this paper we study the causal effect of the tax reform on male labor supply using difference-in-differences method. Using the data from Economic Active Population Survey (EAPS) and Daewoo Panel Data, we find about 1.5% increase in the hours worked of male wage workers.

• KDI Journal of Economic Policy
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• v.13 no.4
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• pp.59-90
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• 1991

The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitude of sacrifice, i.e., the tax burden. The main point of the study is to estimate the utility function. The estimation results may differ if different data sets are used. Therefore, this paper employs the effective as well as the nominal tax rate schedule. The findings derived in this paper are 1) that the effective rate schedule is more appropriate in estimating the utility function; 2) that the middle class has born the relatively heavier burden over time; 3) that the current income tax credit scheme curtails the tax burden on the middle class while intensifying the tax burden of the lower and upper income classes; 4) that reducing the amount of deduction moves the distribution of tax burdens by income classes closer to the theoretically desirable model; 5) that the rate schedule of the Korean income tax system, particularly in 1991, did not conform to the desired model as did the tax systems of developed countries such as the United States, Italy, Japan, and Germany.

• Journal of the Korea Society of Computer and Information
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• v.14 no.8
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• pp.153-159
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• 2009

This study focuses on how the recognition of year-end-settlement affected on the effectiveness of individual tax return according to the tax law and its influence on the participation of employee. After the careful analysis, the founding of the satisfaction level of workers from the annual tax return can be summarized as follows: When the knowledge of year-end-settlement is high, it influences positively on the effectiveness of tax return for workers. The recognition of tax return system is the main ingredient to increase the participation of the tax return. Although the recognition of year-end-settlement did not affect on the satisfaction of workers directly, effectiveness of tax deduction and the participation in the year-end-settlement are closely linked to the satisfaction level of tax return, It is confirmed that when the recognition of year-end-settlement is high. the more people actively participate in year-end-settlement and it contribute to the positive effect on the satisfaction level of employee, As a result, it is very important to find the ways to promote and educate annual tax return system to workers as well as revise the tax law to maximize the year-end-settlement for employee.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.89-98
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• 2015

To celebrate the convergence era, Park Geun-Hye government has adhered to the principle sets out to secure revenue no tax increase due to the underground economy legalization, etc. Recently due to the tax deduction policies such as cash receipts and credit card is like getting better transparency on income. However, focusing on the self-employed Evaded income scale is increasing steadily. For the underground economy legalization, it has the plan to increase the transparency of the capital market due to the strengthening of the cash receipt system and the mobile payment market. The purpose of this study is that it hopes the domestic mobile payment market is expanding for the underground economy legalization. To this end, domestic financial companies are hoping to develop a variety of additional services. And the mobile payments market is hoping to gain the trust our customers due to safety and security, etc. As a result the underground economy is expected to disappear naturally.

• 한국사회정책
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• v.25 no.4
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• pp.71-104
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• 2018

This paper adopts a distributive performance process model of in-work poverty based on labor markets, households, and welfare states and analyzes the 4-11 waves of the Korean Welfare Panel Study during 2008-15. Previous studies on in-work poverty have focused on the definitions and concepts of in-work poverty by analyzing employment and unemployment persistence and repetition dynamics, but rarely paid attention to institutional distributive performance. In this regard, this study preforms a stepwise analysis of labor markets, households, and welfare states as a process of income generation in labor markets, satisfaction of welfare needs and income pooling at households, and deduction of social security contribution and income tax as well as receipt of public transfer income at welfare states. Results of empirical analysis show that in-work poverty had been on increase during 2008-11, followed by a decrease between 2012-15. At labor market stages, full time status had the most prominent impact on in-work poverty process, while status by employment and contract type have generated a huge variation as well. At household stages, household work intensity and number of earners contributed to reduction of in-work poverty, but the relations did not seen to be straightforward. However, welfare state played little role in lifting employees out of in-work poverty. In terms of institutional distributive process, in-work poverty was prevalent in either household-welfare state stage or labor market-household-welfare stage. Non-vulnerable group in terms of in-risk poverty was around 80% of the sample during the period of analysis, the size of which has remained constant.

• Korean Journal of Construction Engineering and Management
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• v.19 no.4
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• pp.3-11
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• 2018

The Construction Workers Mutual Aid Association is carrying out a number of strategic tasks with the goal of "contributing to improving employment and stabilizing the return of workers to construction workers through employment welfare and retirement deduction services." One of them is the retirement deduction system. The retirement allowance system is a system for the retirement income and livelihood security of construction workers who are not adequately protected by the Labor Standards Act, such as retirement allowances due to the nature of day labor. The Construction Workers Mutual Aid Association has promoted the introduction of electronic manpower management. For the efficient management of the pilot sites and the plans for the future, comprehensive evaluation of the pilot sites as well as the evaluation of the status and operation results of each pilot project site are needed. Therefore, in this study, we will develop performance indicators to evaluate the current state of electronic manpower pilot projects and analyze the actual situation of pilot project sites through actual application, and try to derive future implementation strategies.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.211-223
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• 2016

Pro bono, a type of voluntary activity, has been considered important in enhancing desirable voluntary activities in our society. This study conducts research on the concept and sustainability of pro bono activities. In doing that, the study conducts focus group interviews with the pro bono activists who have been doing voluntary works for at least six months. Particularly, the study focuses on how to stimulate the participation of people with expertise in probono voluntary activities. The findings suggest that hub-centers be established in managing and connecting probono activities among probono volunteers and keep them motivated. Even though probono activism assume the principles of voluntarism and no-salary, it is necessary to provide potential probono volunteers with several incentives such as tax break and income tax deduction.