This research was designed to illuminate that the participation of students in physical education classes have the positive impact on the mental aspects by analyzing how the participation attitude has influence on physical self-concept. The objects of thi

Improve motivation for physical education classes physical education as a way to encourage active participation in class, cause to apply a improve Scoring system to determine on the academic achievement, seeing that purpose. To this end, the third year of

The purpose of this research is to determine the motivational relationship between physical education and arts lesson participation and school life adjustment under the system of 2007 revised curriculum. The motivation of participation in physical educati

This study aims to contribute to the development of physical education (PE) by examining the relationship between middle and high school students’ satisfaction in pre-PE experiences and preferences in each area of selected physical activity contents. The

연예인 또는 운동선수(이하‘연예인 등’이라고 한다)는 기본적으로 신체적 활동에 의해 수입을 얻으므로 그들의 수입은 세법상 인적용역 소득의 일종으로 분류된다. 그런데 그들은 이와 같은 인적 용역 수행의 대가로 얻는 수입뿐만 아니라 그 이름이나 초상 또는 서명의 사용 대가로 얻는 로열티 수입 또한 상당하다. 그리고 그들은 어느 국가에 고정된 근거지를 정하지 않고 세계 각국을 돌아다니며 활동함에 따라 여러 나라에서 상당한 금액의 수입을 얻는다. 대부분의 조세협약에서는 연예인 등의 소득이 다른 인적용역 소득들과는 달리 주로 단기간 각국을 돌아다니며 수입을 얻는 특성으로 인해 이들이 어느 나라의 거주자로 평가되는지, 어느 나라에서 수입 원천을 얻는지가 불분명한 점을 감안하여 연예인 및 체육인에 대한 조항을 특별히 규정하고 있다. 그런데 한국과 미국간에 발생하는 과세문제를 규율하는 한미조세협약은 다른 표준적인 조세조약과 달리 연예인 및 체육인의 용역소득의 과세문제에 대해 별도의 규정을 두고 있지 않다. 대신 한미조세협약 제8조(사업소득), 제18조(독립적 인적용역), 제19조(근로소득) 등과 같은 조항을 적절히 운용하여 연예인 등에 대한 과세문제를 해결하고 있다. 현행 한미조세협약이 연예인 등의 이동성이 심한 활동상황과 보수의 특성을 감안하지 않은 채 연예인 등에 대한 특별 규정 자체를 두지 않고 일반적인 인적용역조항을 적용함에 따라 이와 같은 한미조세협약의 허점을 이용하여 외국 연예인 등이 미국에 소재하는 대행회사를 개입시켜 제3자를 통해 국내에 용역을 제공하는 방식으로 국내 세금 납부를 회피하는 사례가 증가하고 있다. 이와 같은 문제를 해결하기 위해서는 한미조세협약을 개정하여 각국의 조세협약의 주요모델인 OECD 모델협약 제17조와 같은 규정을 추가하거나 국내세법 규정을 보완할 필요가 있고, 또한 실질과세의 원칙에 따라 실제 용역을 제공하는 사람이 누구인지, 용역을 제공하는 사람이 용역을 제공하는 법인에 실질적으로 고용된 것인지 여부 등을 확인하여 외국 연예인 등의 다양한 소득에 대해 충실한 과세가 이루어질 수 있도록 적절한 과세방안을 마련할 필요가 있다.

The purpose of this study was to analyze the contents construction system of High School Physical Education Textbooks which were newly revised by changes in the renewed 7th Physical Education Curriculum. In order to accomplish such a purpose, this study c

The purpose of this study is to find out the effects of physical education (PE) class obstacles on female students’ involvement in sports. To this end, the study investigated the differences of PE class obstacles and involvement in sports according to dem

After cultural policies of Japanese imperialism with Samil movement-Korea's Independence Movement against Japanese colonial rule- in 1919 as a momentum, sports activities began to become universal socially. According to this, the necessity of the organiza

The purpose of this study is to provide practical basic data by analyzing elementary school teachers' perception and utilization of physical education textbooks. For this study, on-off line questionnaires were used to survey 250 teachers including 3rd, 4t

This study intended to research the differences between the teaching types of physical education according to students' characteristics, and the affective characteristics on the foundation of classifying the teaching types of physical education into the d

The purpose of this study was to review the actual condition and cognition of sport appreciation class of physical education teachers in middle schools where 2007 revised PE curriculum is being operated focusing on the experiences of PE teachers operating

There could be a number of reasons to revise curriculum in a nation but the common element that the standards consider may be ‘students’. In other words, curriculums are revised to make it good for all the students. Teachers are the ones who make direct i

This study was attempted to establish the positive effects placed on peer groups and improvements of group cohesion by composing social groups in physical education of elementary school education. By determining the possibilities for physical education co

This study was conducted to promote specialty of pre-service teachers by observing their ways of i mproving lessons and forming experiential knowledge through reflective school practicum. The followi ng research subjects were raised to inquire into the me

The objectives of this study was to recognize the importance for excellent teacher training as the global current, and as a result, gain the implications for establishing favorable directions to train schoolteachers. To accomplish such objectives, the tea

In a bid to settle an appropriate training system for teachers, this study intends to draw out implications about professional training of physical education by examining cases of teachers in Gangwon province. To this end, this study conducted in-depth in

The purpose of the study was to examine differences between atmosphere of physical education followed by demographical features and satisfaction of class and relations between atmosphere and satisfaction to examine an effect of atmosphere of physical educ

The purpose of this study is to analyze and investigate what types of campus lives are experienced by preliminary physical education teachers and how they are changed in their campus lives. For this purpose, their campus lives are analyzed by using the qu

The purpose of this study was to provide guiding information in order to invigorate after-school physical education programs, make middle school students aware of importance of physical activities in adolescence and induce the participation in after-schoo

The purpose of this study was to examine and analyze how two different groups of students who took P.E. lessons from P.E. teachers and sports instructors respectively during a semester perceived the objectives, contents, learning․teaching method, evaluati