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The Empirical Research on Tax Effect with the Cooperate Conversion of Private Company (개인기업의 법인전환에 따른 세무효익 연구)

  • Lee Jae-Sung;Seo Il
    • Management & Information Systems Review
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    • v.7
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    • pp.401-426
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    • 2001
  • The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

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Development of Climate Change Adaptation Plan for Kurunegala City, Sri Lanka (스리랑카 Kurunegala시의 기후변화 적응 계획 개발)

  • Reyes, Nash Jett DG.;Cho, Hanna;Geronimo, Franz Kevin F.;Jeon, Minsu;Kim, Leehyung
    • Journal of Wetlands Research
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    • v.21 no.4
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    • pp.354-364
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    • 2019
  • Sri Lanka is an island nation susceptible to climate-related disasters and extreme weather events. Kurunegala City is the developing capital city of the North-Western Province of Sri Lanka. Changes in rainfall patterns and a steadily increasing annual average temperature amounting to 0.69±0.37℃ were observed in the city area. Generally, urban areas are at risk due to the lack of climate change adaptation provisions incorporated in the development plans. This study was conducted to investigate the characteristics of Krunegala City, Sri Lanka and develop an appropriate climate change adaptation plan for the city. Site investigation and qualitative risk assessment were conducted to devise a plan relevant to the climate change adaptation needs of the city. Qualitative risk analyses revealed that drinking water, water resources, and health and infrastructure risks were among the major concerns in Kurunegala City. Low impact development (LID) technologies were found to be applicable to induce non-point source pollutant reduction, relieve urban heat island phenomenon, and promote sound water circulation systems. These technologies can be effective means of alleviating water shortage and reducing urban temperature. The measures and strategies presented in this study can serve as reference for developing climate change adaptation plans in areas experiencing similar adverse effects of climate change.

Relation of Empowerment and Organization Attachment with the Organization Culture of Security Organization (시큐리티조직의 조직문화와 임파워먼트 및 조직애착도의 관계)

  • Kim, Chan Sun
    • Convergence Security Journal
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    • v.14 no.1
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    • pp.33-41
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    • 2014
  • The purpose of this study is to establish the relationship of empowerment and organization attachment with the organization culture of security organization. This study is based by setting the security organization employed in security firms in the capital area(Seoul) in 2012 as the parent population and using the purposive sampling method to analyze a total amount of 280 examples. The frequency analysis, analysis on primary factors, reliability analysis, multiple regression analysis, path analysis methods using SPSSWIN 18.0 were used in analysis. The reliability of the survey showed a Cronbach's ${\alpha}$ value of over 0.690. The results are like the following. First, the organization culture of security organization affect empowerment. Thus, the more a practical development culture is settled, the more the capability of self-determinism, meaningfulness, and effect is amplified. Moreover, the more a consensual culture is established, the more the capability of self-determinism is enhanced, and the more a hierarchical culture is established, the more the meaningfulness is enhanced. Second, the organization culture of security organization affect organization attachment. Thus, the continuous normative attachment is enhanced when a more hierarchical culture is established. Moreover, emotional attachment is enhanced when a more practical development culture is established. Third, the empowerment of security organization affects organization attachment. Thus, the continuous normative attachment is decreased when one's capability of self-determinism is more lacking. However, the continuous normative attachment is higher when the meaningfulness and effect is enhanced. Moreover, emotional attachment is enhanced when meaningfulness is increased. Fourth, the organization culture of security organization directly/indirectly affects empowerment and organization attachment. Thus, empowerment is an important mediating factor between organization culture and organization attachment.

The Strategic Adoption of Creative Industry and Its Impact on the Reconstruction of Cultural Identity in Andong Province (문화콘텐츠산업의 전략적 수용과 안동 문화정체성의 재구성)

  • Cho, Gwan-Yeon
    • Journal of the Korean association of regional geographers
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    • v.17 no.5
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    • pp.568-581
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    • 2011
  • Having gone through the international financial crisis in 1997, the Korean government has sought a new future economic breakthrough. In this line, the government chose the cultural contents business and has supported this area intensively. With the cultural contents promotion policy initiated to foster the world-class culture business based on the traditional Korean culture, Andong, which has diverse cultural traditions, was rediscovered. The Andong local government and the local power elites decided that this promotion policy can not only be an opportunity to invigorate the sluggish local economy, but also help eliminate the old-fashioned image of Andong, and thus actively promoted the cultural contents business. However, there's a conflict among the local elites over which cultural tradition should be chosen as a genuine local cultural tradition. The different views and efforts regarding the cultural identity of the region by each entity not only contributed significantly to the recovery of the local economy by revitalizing tourism, but also helped the region gain an advantageous position in competition with other regions over limited resources. This progress became the groundwork for attracting major institutions and facilities, which are essential for the revitalization of the local economy.

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A Study of Clothes-Wearing in Winter between Korean and Japanese Female College Students by Comparison (한국과 일본 여대생간 겨울철 의복의 착장활동에 관한 비교 연구)

  • Chung, Myung-Hee;Jeong, Hwa-Yeon;Shin, Eun-Young
    • Journal of the Korean Society of Clothing and Textiles
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    • v.33 no.5
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    • pp.679-690
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    • 2009
  • The purpose of this study was to compare clothes-wearing in winter between Korean and Japanese college students and to provide the fundamental data for apparel manufacturers to produce young woman's clothing. A total of 332 Korean female students in the capital area and 347 Japanese female students in Tokyo aged between 19 and 25 were used into data analysis from December 2007 to January 2008. Their majors were Fashion Design and Clothing & Textiles. The questionnaires consisted of 36 questions in total. Their details were as follows: 2 questions about the purposes of wearing clothes in winter, 5 questions about whether or not underwear was worn and its types, 9 questions about the types of wearing outer garments, 17 questions about the types of wearing accessories, and 3 questions about demographic characteristics. The results were as follows: It was found that many female students wore clothes for "a protection purpose" or "an ornamental purpose" in winter. There was significant difference between Korea and Japan. As for the question about whether or not underwear was worn in winter, less Korean students answered than Japanese students that they wore both of upper and lower underwear. More upper underwear was worn than lower underwear. As for the question about the types of wearing outer garments, both Korean and Japanese students answered that they wore 3-layered upper garments in winter most. The types of upper garments worn in winter were different between Korea and Japan. The lower garments worn in winter were different between the two countries as well. The Korean students mainly wore pants while the Japanese students wore skirts. As for the types of accessories, there was significant difference between Korea and Japan about most of the questions about hats and gloves. Korean students wore them more than Japanese students. There was no significant difference between the two countries about whether or not scarves or earmuffs were worn. In both countries, more students wore scarves while less students wore earmuffs.

Effects of the Marital Conflict in Old Age on Elderly Divorce and Impulse to Commit a Crime (노년기 부부갈등이 황혼이혼과 범죄충동에 미치는 영향)

  • Kang, Sin-Sung;Lim, Wang-Kyu
    • The Journal of the Korea Contents Association
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    • v.13 no.9
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    • pp.178-192
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    • 2013
  • This study is for the analysis of the influence that the factors(communication, domestic life, offensive action, economic problem) of marital conflicts of old age and ecological systems factors(individual, family, sociality) have a impact to the divorce of elderly(thoughts and attempts of divorce) and the impulse to commit a crime(violence, egoism, running away from home). The guinea pigs is 350 married people of ages greater than 55 in the capital area. The 338 collected data excluding incomplete 12 data were analyzed. Statistical methods used in this study were factor analysis, frequency analysis, reliability analysis, t-test, ANOVA, Hiearchical regression analysis and Scheffe test with SPSS 18.0. The result are as follows. First, the marital conflict and ecological systems have a severe impact to the divorce of elderly, the more the conflict of the domestic life and the offensive action, the conflict in communicative and economic problem are getting higher. Second, the marital conflict and ecological systems have a severe impact to the impulse to commit a crime, the more the conflict of a domestic life and the conflict caused by spouse's attack, the economic problem, the egotistic impulse are getting higher. Third, there are some statistically similar differences of all the parts(sex, academic ability, job, children coresidence, religion, physical condition, monthly average income) in the marital conflict by characteristic of sociology of population, ecological systems, the divorce of elderly and the impulse to commit a crime.

A Study on Analysis of Factors Affecting Technology Transfer Performance of Universities : An Approach to Different Types of Korean Universities (대학의 기술이전성과 영향요인 분석 : 대학의 유형별 접근)

  • Lee, Chang-Hak;Lee, Cheol-Gyu;Lee, Dong-Myung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.12 no.9
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    • pp.3936-3951
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    • 2011
  • This paper aims to analyze factors affecting technology transfer performance according to different types of Korean universities and to conduct the research for the channel and extent of impact between these factors, utilizing 5 - year data for the technology transfers of 110 universities based on the survey by National Research Foundation of Korea. According to the analysis, incentive for researchers is the most crucial factor in local universities and small & medium-sized private universities located in the capital area. And numerical value of intellectual property rights owned by university is the key factor in universities specializing in science & engineering / industry. Also, Big-sized universities are heavily affected by the number of full-time faculty. In case of private universities, government subsidy relating to patents is critical factor for technology transfer performance. The mean value of all variables is a lot higher in participant universities than non-participant ones in CK(Connect Korea) project. In summary, it is suggested that steady financial support provided by the government is required and that mutual cooperation for industry-university-government is also needed for the commercialization of the technologies held by universities.

An Analysis of Delivery and Take-out Food Consumption According to Household Type (1인가구와 다인가구의 배달·테이크아웃 식품소비행태 비교 분석)

  • Kim, Jihoon;Lim, Sungsoo
    • Journal of Convergence for Information Technology
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    • v.11 no.11
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    • pp.327-334
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    • 2021
  • In this study, using the raw data of the 7th Food Consumption Behavior Survey(2019), compare and analyze what factors affect the food delivery service and take-out food expenditure of single-person and multi-person households. It was found that women(especially women in single-person households), have a high tendency to pursue safety preference versus price. In the future, Korea's population structure is expected to steadily increase single-person household and elderly households, and women's participation in economic activities is expected to continue to increase. In addition, the food delivery market has more than doubled compared to the previous year in 12 cities and provinces out of 17 cities and provinces nationwide with Covid-19, especially in the non-capital area, making it has become a universal service nationwide. Therefore, the growing home meal replacement market needs marketing strategies to secure and emphasize food safety.

The Cyclicality of Productivity, Market Power, and Returns to Scale in the Korean Open Economy: An Empirical Analysis 1975-2010 (한국경제의 총요소생산성의 순환성에 관한 실증분석(1975-2010))

  • Park, Sehoon;Zhu, Yan Hua
    • International Area Studies Review
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    • v.15 no.3
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    • pp.239-261
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    • 2011
  • The cyclicality of productivity has been one of the essential issues in macroeconomics. Since Solow(1957) developed the dominant approach to the measurement of productivity growth, Solow's approach, which assumes the perfect competition, the constant returns to scale, and the full use of input factor has been modified particularly in Hall's(1990) and Basu's(1996) works. Their researches take account of market power, returns to scale, and variable factor utilization. This paper establishes the empirical model based on Hall's(1990) and Basu's(1996) models, estimates 4 types of Solow's reidual in manufacturing and 2 service industries over the period 1975:1-2010:4, and analyzes the cyclicality of measured productivity. The result proved the measured productivity to be procyclical in manufacturing industries and electricity and water industry, and in contrast to the Basu's, the variable factor utilization transformed the countercyclicality of measured productivity into its procyclicality in the Korean economy.

An Empirical Analysis about Effect Factors of Chinese Housing Price: Focusing on FDI into China (중국 주택가격에 영향을 미치는 요인에 관한 실증분석: 중국에 대한 FDI를 중심으로)

  • Choi, Baek Ryul;Guo, Hua Bing
    • International Area Studies Review
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    • v.15 no.3
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    • pp.263-283
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    • 2011
  • As China has achieved continuous high growth, innovative housing system and rapid growth of housing finance for thirty years since its reforming and opening, Chinese real estate industry has developed rapidly, investment in real estate has increased remarkably and price of real estate has increased continuously. In particular, as China joined WTO in 2001, overseas companies have expanded investment in Chinese real estate market with chances of potential profit. Recently, management of foreign capital real estate companies has expanded from housing to office buildings and luxury shops. Besides, management has expanded from real estate development to various tasks such as management, brokerage service, lease management and financial investment. In order to measure relationship between FDI in Chinese real estate and Chinese housing price, this document utilizes not only various data such as housing price, FDI to real estate, domestic loan of real estate, interest rate and exchange rate in 35 major cities across China but also previous researches to set an empirical analysis model and analyze effects of foreigners' direct investment in Chinese real estate on Chinese housing price.