• Asia-Pacific Journal of Business
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• v.9 no.2
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• pp.75-103
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• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.

• The Korean Society of Law and Medicine
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• v.9 no.2
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• pp.77-107
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• 2008

In Republic of Chaina (Taiwan), Natural Death Act named "Anning Huauhe Yiliao Tiaoli" which means palliative and hospice care act was enacted in year of 2000. And enforced in the same year. Many scholars say that Taiwan's Act took Many U.S.A.'s acts such as 'Federal Patient Self-Determination Act 1990', 'California Natural Death Act 1976' and 'Washington Natural Death Act 1979' for a model. Taiwan's Act adopts a few outstanding systems - 'advance declarations' including 'living will' and 'durable power of attorney for health care', 'family-determination system' for a patient who is in a persistent unconscious state. This paper disusses this Act. 'The content is as follow: 1. A background of legislation. 2. The purpose of legislation. 3. The concept of terms. 4. Patient's self-determination. 5. Subrogated determination by family. 6. Keeping documents. 7. Punitive provision. 8. The relationship with euthanasia. 9. Controversial issues.

• Journal of Arbitration Studies
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• v.22 no.2
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• pp.3-29
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• 2012

The Alternative Dispute Resolution (ADR) Act in Japan was proclaimed on December 1, 2004, and five years have passed since the act took effect on April 1, 2007. The ADR Act enables qualified dispute resolution businesses to be certified as ADR business holders through the government's accreditation system, contributing greatly to the advancement of a private ADR. As of June 2012, the number of ADR institutes certified by the government had increased to 112. Article 2 of the supplementary provisions of Japan's ADR Act provides as follows: "The government should review the progress of the Act five years after enforcement, and take measures, if recognized as necessary, based on the results." Any problems revealed in the process of implementing the act are expected to be revised after five years of enforcement. To this end, the academic circle established an association called the Arbitration ADR Act Society in 2004, considering issues of the ADR Act and measures to improve the legislation, making policy suggestions, and working to improve management of the act, through seminars, forums, and a journal. The Japanese ADR Association, composed of ADR institutions as members, put forward a proposal entitled "Toward the Revision of the ADR Act" to the Ministry of Justice on April 2, 2012. This paper intends to identify the current state of the accreditation system, one of the most important systems under the ADR Act in Japan, in consideration of ADR Act revision. In particular, the examination includes measures to improve the accreditation system as well as data analysis of the application of accreditation, the current state of accredited institutions, and the ADR performance of accredited ADR businesses. In Korea, an ADR act has not been legislated yet, although the issue is being actively considered. This paper will be a meaningful reference for the Korean government in developing an accreditation system for inclusion in its ADR act in the future.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2018.11a
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• pp.295-296
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• 2018

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2018.05a
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• pp.206-207
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• 2018

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.49
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• pp.213-236
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• 2011

Korea Shipping Act admits shipping conferences' joint actions like rate agreement, sailing agreement in some degree for development of shipping transport industries for decades. Meanwhile, EU has prohibited all kinds of shipping conferences' joint actions since October 2008, and many advanced countries also have similar position on shipping conference. The balance development between shippers and ship owners is very important in terms of national economic growth. So it is appropriate time to revise related laws such as Shipping Act and Monopoly Regulation and Fair Trade Act. First, It is direction for revision of Korean Shipping Act. The act has to define precisely the criteria of "unfairness" in case of admitting of shipping conferences' joint actions. Shipping conferences have a conference with shipper or shipper's delegation substantially on freight and transport conditions and so on. Second, It is direction for revision of Monopoly Regulation and Fair Trade Act. The fair trade commission has to perform fair roles between shippers and ship owners. The judgement of fairness has to confirm according to the spirit of not Korea Shipping Act but Korea Monopoly Regulation and Fair Trade Act itself.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2017.10a
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• pp.225-226
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• 2017

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2017.05a
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• pp.331-332
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• 2017

• Journal of Digital Convergence
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• v.14 no.2
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• pp.415-426
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• 2016

The purpose of this study is to explore the effects of ACT on smartphone addiction level, self-control, and anxiety of college students with smartphone addiction. 320 college students who lived in Chonbuk completed SAPS-A. 42 students who gained more than 40 points score by SAPS-A completed SCRS, STAI, and AAQ-16 as pre-treatment. Final 18 participants were randomly assigned to 9 in the ACT group and 9 in control group. ACT program was administered for 8 sessions, follow-up study was conducted at the end of treatment and at 4 weeks follow-up periods. The results of this study were as follows: Smartphone addiction and anxiety levels of ACT group were significantly reduced and maintained until the follow-up. Self-control and Acceptance-action levels were significantly increased and maintained until the follow-up. It has been confirmed that ACT had an effect on smartphone addiction treatment, anxiety decrease and self-control ability improving, therefore, based on this result, further research will be needed to apply the ACT on smartphone addiction treatment in families, school, local community, etc.

• Journal of Chest Surgery
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• v.31 no.9
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• pp.873-876
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• 1998

Background: High-dose aprotinin has been reported to enhance the anticoagulant effects of heparin during cardiopulmonary bypass ; hence, som authors have advocated reducing the dose of heparin in patients treated with aprotinin. Material and Method: The ACT was measured before, during and after cardiopulmonary bypass, with Hemochron 801 system using two activators of celite(C-ACT) and kaolin(K- ACT) as surface activator. From June, 1996 to February, 1997, 22 adult patients who were scheduled for elective operation were enrolled in this study. Result: The ACT without heparin did not differ between C-ACT and K-ACT. At 30 minutes after anticoagulation with heparin and cardiopulmonary bypass, the average C-ACT was 928${\pm}$400 s; K-ACT was 572${\pm}$159s(p<0.05). After administration of protamine, C-ACT was 137${\pm}$26 s; K-ACT was 139${\pm}$28s, which were not statistically significant. Conclusion: Our results showed that the significant increase in the ACT during heparin- induced anticoagulation in the presence of aprotinin was due to the use of celite as surface activator, rather than due to enhanced anticoagulation of heparin by aprotinin. We conclude that the ACT measured with kaolin provides better monitoring of cardiac surgical patients treated with high dose aprotinin than does the ACT measured with celite. The patients treated with aprotinin should receive the usual doses of heparin.