• Asia-Pacific Journal of Business
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• v.8 no.2
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• pp.31-39
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• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.385-390
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• 2020

The purpose of this study is to analyze the cases of endangered species protection campaigns of domestic and foreign enterprises and to present improvement points and direction. Therefore, this study analyzed the cases and characteristics of the campaign by setting above small and medium sized domestic and foreign companies as subjects for research. The study found that there were mainly campaigns conducted in cooperation with large environmental organizations in Korea, and as an IT powerhouse, there were examples of such campaigns. Foreign companies independently participated in environmental protection, and cases of fashion and cosmetic brand campaigns were easily found. Based on these characteristics, this study aims to present improvements and directions for animal protection campaigns in the future.

• Journal of IKEEE
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• v.5 no.1 s.8
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• pp.75-84
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• 2001

The reliable data relating to the condition of road surface is of increasing importance to deliver the road condition to driver and road management authority. This paper describes the development of a new high-speed. automatic, road data collection system, which collects the longitudinal road data with ${\sim}30cm$ interval covering full width of the road at 100km/h speed. The system calculates the international roughness index (IRI) from the collected data and displays the IRI and road profile data on the screen. To develope the system, we implement an optical range finder, advanced distance and motion detectors, and signal processing and display modules. The measurement accuracy of the system at 70km/h operation speed shows ${\pm}0.1m/km$ in the IRI for the standard road. To confirm the performance of the developed system, we also measure the IRI of a deployed highway road and compare the results with a conventional system and human eye measurement results.

• International Area Studies Review
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• v.13 no.3
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• pp.781-799
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• 2009

Korea and China should come up with a mutually beneficial FTA proposal at an early date and thus lead the way towards the FTA. An FTA with China is a key issue of economic cooperation in order to confront soaring Chinese competitiveness in international markets. The purpose of this research paper is to analyze the overall Busan regional economy impacts of the Korea-China FTA. We analyzed the quantitative effects of an FTA by using microeconomic concept. The Korea-China FTA will have positive effects on the overall industry in Busan. Therefore, Busan regional industries exports and imports are expected to grow. Busan is worried the deal would pave the way for imports of cheap Chinese agricultural products, hurting the nation's already fragile agricultural sector. In contrast, Busan's manufacturing sector is expected to see its surplus rise. In sum, we think the FTA will bring benefit to the whole industry in Busan Regional economy because it accelerates development of the industries by trade and investment along with comparative advantage.

• International Journal of Computer Science & Network Security
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• v.22 no.2
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• pp.91-100
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• 2022

To support early intervention, it is necessary to develop programming system tools that enable accurate, valid, and reliable assessments and can help achieve reasonable, generalizable, and measurable goals. This study examined the Assessment, Evaluation, and Programming System (AEPS) used by associations of children with disabilities in Saudi Arabia to assess its suitability for children with intellectual disabilities. A group of 16 specialists with different professional backgrounds (including special education, physiotherapy, occupational therapy, speech therapy and psychology) from 11 associations of children with disabilities took part in semi-structured personal interviews. The study concluded that AEPS is generally suited for use with children with intellectual disabilities. However, its suitability depends on the type and severity of the child's disability. The more severe the disability, the less effective the AEPS is likely to be. On the basis of this finding the researchers formed interdisciplinary teams to organise and integrate the children's learning and assess the benefits of AEPS, including its accuracy and ability to achieve adaptive, cognitive, and social targets, enhance family engagement and learning and develop basic development skills. This study also identified obstacles associated with the use of AEPS. These include the lack of comprehensiveness and accuracy of the goal, lack of precision and non-applicability to large movements and the fact that it cannot be used with all children with intellectual disabilities. In addition, the research showed that non-cooperation within the family is a major obstacle to the implementation of the AEPS. The results of this study have several implications.

• Journal of the International Relations & Interdisciplinary Education
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• v.3 no.1
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• pp.77-86
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• 2023

At present, under the background of "One Belt and One Road", great achievements have been made in cultural confidence, overseas communication, education, and modernization of Chinese medicine. However, the overseas dissemination of Chinese medicine culture has not yet fulfilled the requirements of the Cultural Power Strategy and the historical mission of Chinese medicine. Challenges are still faced in the cultural theory of traditional Chinese medicine, overseas communication mechanisms, and translation of Chinese medicine terms. Therefore, Chinese medicine practitioners must firm their faith in culture and traditional Chinese medicine, disseminate the cultural theory of traditional Chinese medicine, exert the advantages of the media and improve its mechanism, and speed up cross-cultural language exchange and research. These efforts will innovate Chinese medicine culture, strengthen overseas exchange and cooperation as well as flourish traditional Chinese medicine overseas.

• Journal of International Area Studies (JIAS)
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• v.13 no.4
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• pp.467-490
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• 2010

This paper compared the cases of Korea and Japan on the basis of three research goals as follows. Above all, this paper tries to illuminate differences in logistics policies for China in Korea and Japan at governmental levels after understanding their distinct features. Then, after investigating investments of Korean and Japanese firms in China and their specific cases at corporate levels, this paper tries to illuminate similarities and differences of corporate strategies in Korean and Japanese logistics firms. Finally, this paper attempts to derive implications for Korean governments and firms through the comparative study. Main results of this study are as follows. First, even though logistics policies of Korean and Japanese government are similar in admitting the significance of China, Japanese policies are broader by admitting the significance of cooperating with ASEAN nations. Second, Japanese firms provide more diverse entire logistics services and also retained wider logistics networks than Korean counterparts in Chinese logistics markets. Thus, Korean logistics firms need to pursue to establish strategic cooperation with other foreign firms in China.

• International Journal of Advanced Culture Technology
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• v.11 no.2
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• pp.152-161
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• 2023

Modern people live a life connected with the real world and the virtual world by relying on the new media of enterprises and social consumption led by innovative technologies. In this environment, virtual influencers actively communicate with consumers and build relationships through social media, which is a new marketing tool that has attracted widespread attention. From a business perspective, it is necessary to have a solid understanding of this phenomenon, and then explore communication strategies to effectively develop virtual influencers. To investigate followers' preference for virtual influencers, this study employs the Q-method, which studies human subjective attributes, an empirical research effort to uncover complex issues in human subjectivity. To determine the factors that trigger people's voluntary and active practice and the preference degree of virtual influencers, the Q method is implemented to examine human subjectivity, thoughts and attitudes. According to the results of this study, virtual influencers are a new group of idols full of vitality. The interviews found that there are still many virtual influencers who do not know about followers, but each type can be clearly understood through the intuitive understanding of the interviewees. Divided out, type 1 one egoideal virtual influencers aim to represent an idealized version of the creator or target audience. Embodies ideal physical characteristics, personality or lifestyle desired by the audience. Type 2 is charismatic and attractive, and has the characteristics of most virtual influencers. It is suggested that it can be developed into a potential type, doing brand cooperation, and content production on social media platforms. Type 3: Game animation, derived from the image of characters in games or comics, with stylized features and energetic personalities, which can be integrated into games or entertainment experiences. Type 4 development potential type is the most successful type among virtual imagers, and it is also the purpose of marketing virtual influencers. It is essential that brand endorsement on social media platforms, integrated marketing, and driving advertising traffic. It is recommended to improve production technology to reduce investment costs.

• Proceedings of the Korean Geotechical Society Conference
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• 2005.03a
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• pp.667-676
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• 2005

In this research, the reasonable local scour estimates considered conditions of the bed material and the flow was accomplished on two piers P14 and P17 of Il-san bridge. Especially, the Il-san bridge was located on the lower Han-river where is influenced by the tides of In-chon, and it has hydraulic condition that can cause the bridge piers local scour because of tides at ordinary times, as well as a flood. Therefore, the local scour depth has been presented influenced by the maximum velocity of the flow when a flood after construction and the tides on construction on the basis of the standards of river design and road design, furthermore, the results was made a comparative analysis. According to the results, the local scour depth on the basis of the standards of river design was higher than it on the basis of the standards of road design(SRICOS), and the local scour depth influenced by the maximum velocity of the flow when a flood after construction was determined the final local scour depth of P14 and P17 at the Il-san bridge. It was ascertained that the local scour depth did not exceed the inserted depth of bridge foundation.

• The Journal of shipping and logistics
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• v.25 no.3
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• pp.775-800
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• 2009

This paper analyzed tendency of research of articles published in the Journal of Shipping and Logistics from Vol. 51 to Volume 60. The results of the analysis are as the following: First, the subjects mainly researched in shipping and in logistics are port economics/management and logistics management/operation in the proportion of 35.0% and 13.7%, respectively. Second, university professors carry out research more actively than other research groups. Third, quantitative analyses are more often used than qualitative analyses for research method. Finally, Korean literatures and English literatures are used at the same rate for reference. In conclusion, for the development of the Journal of Shipping and Logistics, the subjects should be diversified, systematic collaboration between educational and industrial circles is required. and cooperation with foreign academies should be continued.