• 제목/요약/키워드: Benefit-Cost analysis

검색결과 959건 처리시간 0.031초

Cost and Benefit of R&D Tax Concession Program in the Australian Government

  • Moon Yong-Eun;Yoon Joseph
    • 한국정보시스템학회:학술대회논문집
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    • 한국정보시스템학회 2004년도 춘계학술대회
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    • pp.175-201
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    • 2004
  • In industrialised countries, innovation is a key source of economic growth. Research is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments' industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime Minister in January 2001, commits an additional $\$3$ billion over five years to encourage and support innovation. The Australian Government aims to build world competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity. It develops policies and programs to enhance investment in innovation. The Australian Government has establisher a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around $\$400$ million a year. This cost is expected to rise to over half a billion by 2005-06 (Commonwealth of Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.

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TORCH (toxoplasmosis, rubella, cytomegalovirus, and herpes simplex virus) screening of small for gestational age and intrauterine growth restricted neonates: efficacy study in a single institute in Korea

  • Chung, Mi Hae;Shin, Chan Ok;Lee, Juyoung
    • Clinical and Experimental Pediatrics
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    • 제61권4호
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    • pp.114-120
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    • 2018
  • Purpose: Routine screening for toxoplasmosis, rubella, cytomegalovirus (CMV), and herpes simplex virus (TORCH) in intrauterine growth restriction (IUGR) and small for gestational age (SGA) neonates has become a common practice. However, the incidence of TORCH varies across countries, and the cost of TORCH testing may be disadvantageous compared to disease-specific screening. To evaluate the efficacy of TORCH screening, the medical charts of IUGR or SGA neonates born in a single institution in Bucheon, Korea from 2011 to 2015 were reviewed. Methods: The clinical data of the 126 IUGR or SGA neonates were gathered, including gestational age, Apgar scores, neonatal sonographic findings, chromosome study, morbidities, developmental follow-up, and growth catch-up. Maternal factors including underlying maternal disease and fetal sonography were collected, and placental findings were recorded when available. TORCH screening was done using serum IgM, CMV urine culture, quantification of CMV DNA with real-time polymerase chain reaction, and rapid plasma reagin qualitative test for syphilis. Tests were repeated only for those with positive results. Results: Of the 119 TORCH screenings, only one was positive for toxoplasmosis IgM. This result was deemed false positive due to negative IgM on repeated testing and the absence of clinical symptoms. Conclusion: Considering the incidence and risk of TORCH in Korea, the financial burden of TORCH screening, and the single positive TORCH finding in our study, we suggest disease-specific screening based on maternal history and the clinical symptoms of the neonate. Regarding CMV, which may present asymptomatically, universal screening may be appropriate upon cost-benefit analysis.

A hybrid cardiac rehabilitation is as effective as a hospital-based program in reducing chest pain intensity and discomfort

  • Saeidi, Mozhgan;Soroush, Ali;Komasi, Saeid;Singh, Puneetpal
    • The Korean Journal of Pain
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    • 제30권4호
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    • pp.265-271
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    • 2017
  • Background: Health care services effort to provide alternative cardiac rehabilitation (CR) models to serve patients according to their preferences and needs. So, the present study aimed to assess and compare the effects of hospital-based and hybrid CR programs on chest pain intensity and discomfort in cardiac surgery patients. Methods: In this prospective study, 110 cardiac surgery patients were invited to the CR department of a hospital in the western part of Iran between March and July 2016. Patients were divided into two groups: hospital-based and hybrid CR. The hospital-based program included 26 sessions, and the hybrid program included 10 training sessions and exercise. The Brief Pain Inventory and Pain Discomfort Scale were used as research instrument, and data were analyzed using the paired t-test and ANCOVA. Results: The results indicated that both hospital-based and hybrid CR are effective in reducing the chest pain intensity and discomfort of cardiac surgery patients (P < 0.05). In addition, the comparison of scores before and after treatment using ANCOVA shows that no significant differences were observed between the two programs (P > 0.05). Conclusions: Traditional hospital-based CR delivery is still the first choice for treatment in developing countries. However, hybrid CR is as effective as a hospital-based program in reducing pain components and it includes only 38% of the total cost in comparison to hospital-based delivery. So, we recommend using hybrid CR according with the recommendations of American Heart Association about using CR for the management of angina symptoms.

클라우드 컴퓨팅 투자안의 경제성 평가 (Economic Evaluation of Cloud Computing Investment Alternatives)

  • 김태하;양지윤;양희동
    • 한국산업정보학회논문지
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    • 제16권3호
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    • pp.121-135
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    • 2011
  • 본 연구는 클라우드 컴퓨팅 서비스 투자 및 경제적 효과에 관련된 기술의 연구현황 및 사례들을 바탕으로 경제성 분석 모형을 제공한다. 플라우드 컴퓨팅 서비스가 기업에 가져올 수 있는 비용절감 만을 편익으로 계상함으로써 투자안들의 편익 및 비용을 보수적이며 효율적으로 파악할 수 있다. 기존 정보시스템을 대체할 논클라우드, 클라우드 방식의 투자안을 정태적인 NPV 분석방식 그리고 불확실성 및 전략적 옵션을 반영한 동태적인 실물옵션 분석 방식을 활용하여 비교하였다. 정태적인 NPV방식의 경제성 분석은 기업이 가진 전략적인 옵션의 가치를 제대로 평가하지 못하는 단점을 지적하고 있으며 실물옵션에 기반한 경제성 분석은 시장변수들과 기업이 전략적인 옵션이 클라우드 투자안들의 경제성에 미치는 영향을 함께 분석할 수 있다.

노인장기요양보험 방문간호 권고군의 방문간호 이용과 의료 이용의 관계 (The Relationship between Home-Visit Nursing Services and Health Care Utilization among Nursing Service Recommended Beneficiaries of the Public Long-Term Care Insurance)

  • 강새봄;김홍수
    • 보건행정학회지
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    • 제24권3호
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    • pp.283-290
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    • 2014
  • Background: This study aimed to examine the relationship between home-visit nursing services and health care utilization under the public long-term care insurance program in Korea. Methods: We analyzed the long-term care need assessment database and the long-term care and the health insurance claim databases of National Health Insurance Service between July 2011 and June 2012. The sample includes a total of 20,065 home-visit nursing recommended-older beneficiaries who use home-visit nursing and/or home-visit care, based on a standard benefit model developed by the Health Insurance Policy Institute of National Health Insurance Service. The beneficiaries were categorized into home-visit nursing use and non-use groups, and the home-visit nursing use group was again divided into high-use and low-use groups home-visit nursing, based on their total annual home-visit nursing expenditure. Two-part models and negative-binomial regression models were used for the statistical analysis. Results: The home-visit nursing use was negatively associated with the number of outpatient visit and cost, while adjusting for all covariates. The home-visit nursing use was also negatively associated with the inpatient cost among the high home-visit nursing use group. Conclusion: The findings implies home-visit nursing use prevents health care utilization. Further studies and policy strategies that can promote and strengthen home-visit nursing services under the public long-term care insurance are necessary in Korea.

Cost-Benefit Analysis of E-Government: Australia

  • Yoon, Joseph;Moon, Yong-Eun
    • 디지털융복합연구
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    • 제3권2호
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    • pp.73-116
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    • 2005
  • When people contact the government they can use a variety of channels. That is, they go in person to an office, use a telephone service, access information via the Internet, send a letter, or use a third party. Since the Australian Government first recognised the potential of online technology to improve service delivery in its 1997 Investing for Growth statement, it has articulated its policies and strategies for e-government in a number of papers. E-government involves government agencies delivering better programs and services online through the use of new information and communication technologies. The policy papers included Government Online-The Commonwealth's Strategy, launched in April 2000, and a new framework for e-government, Better Services. Better Government, launched in November 2002. Most recently, the Government released Australia's Strategic Framework for the Information Economy in July 2004. These papers outlined the broad directions and priorities for the future of e-government in Australia, and sought to maintain the momentum of agencies' actions under Government Online. One of its key objectives was for agencies to achieve greater efficiency in providing services and a return on their investments in ICT (Information and Communication Technology)-based service delivery. They also stated that investing in e-government should deliver tangible returns, whether they take the form of cost reductions, increased efficiency and productivity, or improved services to business and the broader community Implementation of the Government policy has led to considerable agency investment in ICT-based service delivery. However government policy also requires managers to ensure that program and service delivery is efficient and effective. Efficient and effective use of ICT has the potential to improve service delivery and to make financial savings. This paper outlines how people are using the channels to contact the government in Australia. It also examines the level of satisfaction they have with those services and their preferences and expectations. In addition, this paper aims at identifying the methods used by Australian Government to measure the efficiency and effectiveness of their delivery of services, and at assessing the adequacy of these methods.

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Controllable Biogenic Synthesis of Intracellular Silver/Silver Chloride Nanoparticles by Meyerozyma guilliermondii KX008616

  • Alamri, Saad A.M.;Hashem, Mohamed;Nafady, Nivien A.;Sayed, Mahmoud A.;Alshehri, Ali M.;El-Shaboury, Gamal A.
    • Journal of Microbiology and Biotechnology
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    • 제28권6호
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    • pp.917-930
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    • 2018
  • Intracellular synthesis of silver/silver chloride nanoparticles (Ag/AgCl-NPs) using Meyerozyma guilliermondii KX008616 is reported under aerobic and anaerobic conditions for the first time. The biogenic synthesis of Ag-NP types has been proposed as an easy and cost-effective alternative for various biomedical applications. The interaction of nanoparticles with ethanol production was mentioned. The purified biogenic Ag/AgCl-nanoparticles were characterized by different spectroscopic and microscopic approaches. The purified nanoparticles exhibited a surface plasmon resonance band at 419 and 415 nm, confirming the formation of Ag/AgCl-NPs under aerobic and anaerobic conditions, respectively. The planes of the cubic crystalline phase of the Ag/AgCl-NPs were confirmed by X-ray diffraction. Fourier-transform infrared spectra showed the interactions between the yeast cell constituents and silver ions to form the biogenic Ag/AgCl-NPs. The intracellular Ag/AgCl-NPs synthesized under aerobic condition were homogenous and spherical in shape, with an approximate particle size of 2.5-30nm as denoted by the transmission electron microscopy (TEM). The reaction mixture was optimized by varying reaction parameters, including temperature and pH. Analysis of ultrathin sections of yeast cells by TEM indicated that the biogenic nanoparticles were formed as clusters, known as nanoaggregates, in the cytoplasm or in the inner and outer regions of the cell wall. The study recommends using the biomass of yeast that is used in industrial or fermentation purposes to produce Ag/AgCl-NPs as associated by-products to maximize benefit and to reduce the production cost.

APPLICATION OF FIRE RESEARCH TO BUILDING FIRE SAFETY DESIGN - CURRENT BENEFITS AND FUTURE NEEDS

  • Bressington, Peter;Johnson, Peter
    • 한국화재소방학회:학술대회논문집
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    • 한국화재소방학회 1997년도 International Symposium on Fire Science and Technology
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    • pp.392-403
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    • 1997
  • There is a strong international move towards performance based fire regulations for buildings with New Zealand and Australia at the forefront of research in this fold. The reform of regulations is thought to offer more innovation and flexibility in building design and greater cost effectiveness in construction. An important part of the research in this area is related to the development of agreed approaches to fire safety design, such as the Fire Code Reform Centre's "Fire Engineering Guidelines" or New Zealand's "Fire Engineering Design Guide". Such design process documents have incorporated or referenced much of the latest research in areas such as: tenability criteria fire compartment models egress models risk assessment. Use of such design guidelines or equivalents in major projects in countries such as Hong Kong and Australia have highlighted where fro engineering can offer real benefits to building designers and ultimately building owners and operators. However, there is still much research to be done and use of a systematic, logical design approach clearly identifies where design data or modelling techniques are still urgently required. Such areas are: fire growth rates and peak heat release rates for non-residential occupancies pre-movement times related to egress experimental validation and limits of applicability of CFD and other compartment Ire models probability/reliability data on fire protection systems for risk based analysis. Examples from case studies will be shown where lack of such research and poor judgement can lead to inferior design solutions or where unnecessarily conservative designs can lead to cost excesses. In summary, the link between Ire engineering designers and the research community is very important to highlight areas of fire research that will have the most benefit to the building and construction industry.nstruction industry.

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하수처리시설의 에너지자립화 및 경제적 효과분석 (Study on Energy Independence Plan and Economic Effects for Sewage Treatment Plant)

  • 박기학;이호식;하준수;김극태;임채승
    • 한국물환경학회지
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    • 제37권2호
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    • pp.128-136
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    • 2021
  • It is generally known that a wastewater treatment plant (WWTP) consumes immense energy even if it can produce energy. With an aim to increase the energy independence rate of WWTP from 3.5% in 2010 to 50% in 2030, the Korean government has invested enormous research funds. In this study, cost-effective operating alternatives were investigated by analyzing the energy efficiency and economic feasibility for biogas and power generation using new and renewable energy. Based on the US EPA Energy Conservation Measures and Korea ESCO projects, energy production and independence rate were also analyzed. The main energy consumption equipment in WWTP is the blower for aeration, discharge pump for effluent, and pump for influent. Considering the processes of WWTP, the specific energy consumption rate of the process using media and MBR was the lowest (0.549 kWh/㎥) and the highest (1.427 kWh/㎥), respectively. Energy-saving by enhancing anaerobic digester efficiency was turned out to be efficient when in conjunction with stable wastewater treatment. The result of economic analysis (B/C ratio) was 2.5 for digestive gas power generation, 0.86 for small hydropower, 0.49 for solar energy, and 0.15 for wind energy, respectively. Furthermore, it was observed that the energy independence rate could be enhanced by installing energy production facilities such as solar and small hydropower and reducing energy consumption via the replacement of high-efficiency operating.

태양광 설비투자에 대한 제도적 유인방안 연구: 감가상각법의 경제적 효과 분석 (The Effects of Depreciation Methods on Investment Motivation for Solar Photovoltaic Systems)

  • 김경남
    • 신재생에너지
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    • 제16권4호
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    • pp.65-75
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    • 2020
  • The value of tangible assets depreciates over their useful life and this depreciation should be adequately reflected in any tax or financial reports. However, the method used to calculate depreciation can impact the financial performance of solar projects due to the time value of money. Korean tax law stipulates only one method for calculating the depreciation of solar photovoltaic facilities: the straight-line method. Conversely, USA's tax law accepts other depreciation methods as solar incentives, including the modified accelerated cost recovery system (MACRS) and Bonus depreciation method. This paper compares different depreciation methods in the financial analysis of a 10 MW solar system to determine their effect on the financial results. When depreciation was calculated utilizing the MACRS and Bonus depreciation method, the internal rate of return (IRR) was 10.9% and 16.4% higher, respectively, than when the Korean straight-line depreciation method was used. Additionally, the increased IRR resulting from the use of the two US methods resulted in a 20.5% and 27.4% higher net present value, respectively. This shows that changing the depreciation calculation method can redistribute the tax amount during the project period, thereby increasing the discounted cash flow of the solar project. In addition to increasing profitability, USA's depreciation methods alleviate the uncertainty of solar projects and provide more flexibility in project financing than the Korean method. These results strongly suggest that Korean tax law could greatly benefit from adopting USA's depreciation methods as an effective incentive scheme.