• Management & Information Systems Review
• /
• v.17
• /
• pp.45-65
• /
• 2005

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

• Journal of The Korean Digital Architecture Interior Association
• /
• v.13 no.3
• /
• pp.25-32
• /
• 2013

The elderly in South Korea in 2012 to 11.8% now aging fast-paced world, which is older than most countries. That is, as long as the elderly people lack the time to respond on the issue could cause many problems. According to the principle of social solidarity, long-term care insurance was introduced for the elderly since July 2008 and facility and sanction salaries were supported for the level 1 (the most serious illness) - level 3 (serious illness) elderly. On the other hand, in the fields of architecture, it is difficult to receive the contents of the unified related articles when the design and construction of the elderly welfare facilities take propel commissioned. This paper not only presents the elderly welfare facilities operated according to the institution and policy of elderly welfare facilities in terms of architecture, but also provides the criteria summarized by building facilities in the field of construction of elderly welfare facilities planning, planning, design is intended to provide basic information. This study addresses are as follows: First, the aging population of South Korea and welfare facilities for the elderly are addressed. Second, in terms of architecture, the institution and policy of elderly welfare facilities in South Korea, are addressed. Third, the construction criteria of elderly welfare facilities is summarized to help architectural practitioners understand. Fourth, the future direction of the architectural design of welfare facilities for the elderly is presented.

• Journal of the Korean Home Economics Association
• /
• v.35 no.6
• /
• pp.191-203
• /
• 1997

This paper is study the ways of finding sexual abuse facts of children at home and the standards of recognizing such facts. The investigation and recognition about sexual abuse of children are necessary for remedy or care of children and their family and also for punishment upon the harmer or sanction against him by family laws. But, on account of the characteristics of sexual abuse acts and the standpoint that sufferers are children, it's very difficult to find those kinds of facts. Medical examinations, observations by specialists behavioral indicators, use of dolls & other props, and interviewing are applied to finding sexual abuse facts of children. However, these investigating methods have many uppermost limits, and don't necessarily have conformable conclusions. especially 'interviewing' is essentially used to find a child who has suffered sexual abuses and to investigate and examine a harmer who has been charged with such sexual acts. but 'interviewing' has no less obstacles in reality than has some utilities. For that reason, a follow-up study of (what is) the most effective method is required, with the case=by-case application of other methods. And along with that, it must be taken into consideration that, in process of finding a sexually abused child and in ex post facto measure against accompanying ill effects, the child's protection and the family's privacy ought to be legally guaranteed. So to speak, in making and enforcing the family laws, a profound study of the family to produce good fruits must be made.

• The Korean Journal of Health Service Management
• /
• v.2 no.1
• /
• pp.28-36
• /
• 2008

The purpose of this study was effect that get to purchase decision-making factor of medical device decision making. A survey of 262 hospitals to 480 hospitals was conducted from December 3, 2007 to January 4, 2008 in the Busan area. The data generated in the survey was analyzed with SPSS/Win version 10.0 and appropriate tests and statistics including t-tests, ANOVA analyses were used. A summary of the actual results of this analysis are as follows : Of the 262 hospitals surveyed 249(95.1%) were male and 13(4.9%) were female, which shows an absolute higher ration of the male respondents. On a question of Medical device purchase sanction rise 50% occupy. CEO of a hospital($4.58{\pm}.80$) is highest at medical device purchase. The highest factor of medical device purchasing is picture quality($4.86{\pm}.37$), after service($4.84{\pm}.40$), cost($4.36{\pm}.75$). Through the results of the above study, Principle and department influence are put than human relations in the medical device purchase decision making.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.5 no.2
• /
• pp.141-165
• /
• 1999

The Customs Act provides for a general rule all goods entering Korea shall be subject to customs duties as set in the customs tariff schedules as other fees and taxes determined except those excluded by virtue of the Customs Act or intentional agreements. Importation begins from the time carrying vessel or aircraft enters Korea territorial jurisdiction with the intention to unload the same until the time the goods are released or withdrawn from the customhouse upon payment of the appropriate duties. Imported articles may be categorized into prohibited importations, dutiable importations and conditionally free importation. Some other articles are qualifiedly prohibited, meaning they can enter the country after compliance with certain conditions. If there is any conduct violating these act, criminal sanctions may be imposed for the prevention and suppression of smuggling and other frauds, and the enforcement of tariff and customs act. As a result importers who intentionally violates Korea Customs Act may be subject to criminal prosecution. Many major provisions of customs act have imposed severe sanctions for customs crimes in comparison with other crimes due to general rule of criminal law. There is a great deal of activity in Pusan area relating to smuggling of narcotics and prohibited drugs, obscene articles and weapons. On one side, criminals who seek to profit by narcotics or drug threaten public health and human environment, On other side, weapon smuggling is a significant threat to our national security. However the studies on customs crime and customs act have not been viewed. Thus this Article overviews especially the customs crime and criminal sanction focused on domestic customs act.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.4
• /
• pp.45-52
• /
• 2019

The current study aims to investigate the relationship between tax avoidance and firm risk in an emerging market called Iran. The study population consists of 400 observations and 80 companies listed on the Tehran Stock Exchange (TSE) over a five-year period during 2012 and 2016. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data. The results showed that low effective tax rate (tax avoidance) is more consistent than the higher effective tax rate. Moreover, there is no significant relationship between tax avoidance and future tax rate volatility. The findings also proved that lower effective tax rates are positively associated with future stock price volatility. This implies that since Iranian firms have many financial problems because of economic sanctions, they have a tendency to delay the disclosure of bad news about their firms. Needless to say, when a huge number of negative news reaches its peak, they immediately will enter the market and lead to a remarkable fluctuation in stock prices.

• The Journal of the Korea Contents Association
• /
• v.14 no.10
• /
• pp.101-111
• /
• 2014

This study ascertained violence regulation of television program. Television programs that infringed the standards of violence and were sanctioned, were analyzed in terms of physical and contextual violence. In order to get data, content analysis was adopted. The results shows that violent behavior in terms of physical and violence motivations in terms of contextual were most frequently regulated. There were different results of the level of imposed sanction in terms of physical and contextual violence between network and cableTV. The regulation of television violence could be confirmed with these results.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.5 no.1
• /
• pp.59-78
• /
• 1999

Although recently vigorous studies on environmental crime have contribute criminal respects to be advanced in our country, most of them are focused on German discussions about the theory of environmental crime or environmental criminal law. As each countries in criminal legislation for environmental protection have some distinctive characteristics not found in others, the study which is more helpful to regulate environmental crime can be extend to other country in the view of comparative law. Thus this Article overviews especially the environmental criminal enforcement program involving civil and administrative enforcement in the United States. Notwithstanding that enforcement is an evolving phenomenon that only recently appeared on the scene, there is widespread public support for it. Once viewed as mere economic or regulatory offence lacking an element of moral delict, environmental crimes now provoke moral outrage and prompt demands for severe sanction and strict enforcement. Many major provisions of modem environmental acts that imposed criminal liability have been added or significantly restructured during the last decade. Notable among them are the imposition of the felony penalties for federal environmental crimes and the enactment of the endangerment crime in federal environmental law. This Article approaches the characteristics of environmental criminal enforcement form introducing major federal environmental acts. It develops the result that, considering the difference that exist between Korea and United States in environmental criminal law, our proper environmental regulatory framework can be constituted.

• Journal of the Korea Society of Computer and Information
• /
• v.23 no.3
• /
• pp.93-100
• /
• 2018

Cyber defamation is the act of damaging the reputation of the other person on the Internet, and the act of attacking by the commenting the article through a word or blog. The reason why punishment is stronger than general contempt is that the nature of crime about defamation is worse than contempt. Also, punishment intensity is higher than defamation because the nature of cyber information spreads widely. Honor is not only a question of self-esteem or identity, but also a function that economically reduces the cost of seeking information or socially trustworthy. Through these two functions, it has been developed as a legal system to protect the honor as well as asking the legal sanction for defamation. However, although honor is used in various meanings in everyday life, the honor of legal level is understood in a more limited sense. It is because the law cannot actively lead and protect all honor feelings for one's feelings or mood occurred by hurt. However, if the social evaluation of a group or individual is undermined through a certain distortion of the truth, the law will actively intervene. However, due to the ambiguity of the legal sanctions standards and the identification of the parties involved in the defamation of cyberspace, it was difficult to solve the problems related to defamation in fact. Therefore, this paper will try to find out the problems of civil legal remedy due to the cyber defamation, and seek a solution for civil legal remedy.

• Journal of the Korean Society of Clothing and Textiles
• /
• v.40 no.2
• /
• pp.342-352
• /
• 2016

This study examined the fashion culture of 20-30s working women through clothing norm relationships in the workplace. A literature research was conducted along with qualitative research, in-depth interviews in order to understand the domestic working environment and fashion culture such as lifestyle and consumer culture characteristics of 20-30s working women. The results were: First, it showed that the increased number of members having various inclinations caused subcultures through an increase of women's economic activities and transition to a knowledge-information society in domestic work places that changed into a business casual that recognized employees' autonomy and diversity. Second, in the working place, clothing norms coexist as stipulated by statutes, company rules, and official documents as well as others implied by experiences of sanction against members. Workplace closing norms are classified into norms of exposure that draw attention to clothes and casual clothes. Third, it showed that factors pressuring clothing norms are classified as external pressures and by spontaneous self-censorship that cause conflict and confusion with working women's fashion according to the degree of pressure. Two kinds of pressure by others (or types of departments and members) were observed.