• Title/Summary/Keyword: Custom Duty

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The Impact of State Budget Revenue on Economic Growth: A Case of Vietnam

  • NGUYEN, Hieu Huu
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.4
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    • pp.99-107
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    • 2019
  • This paper is intended to study the relationship between state budget revenue and economic growth in Vietnam. The ordinary least-squares regression method is used with secondary data collected from General Statistics Office of Vietnam in the period of 2000-2017. Vietnamese state budget revenue includes domestic revenue (excluding oil revenue), oil revenue, custom duty revenue, and grants. The testing result shows that the state budget revenue has a positive correlation with economic growth of Vietnam. However, the components of state budget revenue have different levels of impact on the economy. Domestic revenue and oil revenue are statistically significant and have a positive effect on the economy, while the impact of custom duty revenue and grants on the economy is invisible. Vietnamese state budget revenue should be restructured toward the sustainability and by way of boosting the economy, specifically: (1) Increase the proportion of domestic revenue to state budget revenue and domestic revenue should be based on the ground of production and business activities rather than collection from state-owned assets; (2) Reduce the proportion of custom duty revenue and grants to state budget revenue; (3) Keep the volume and ratio of oil revenue in state budget revenue at an appropriate proportion.

Case Study concerning the Application of the U.S. Antidumping Law (미국반덤핑법의 적용에 관한 사례연구)

  • Ha, Choong-Lyong;Han, Na-Hee
    • International Commerce and Information Review
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    • v.10 no.3
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    • pp.143-162
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    • 2008
  • The Title 19 of the U.S. Code covers custom duties and is the heart of international trade regulation in the U.S.. Among the provisions in Title 19, is Chapter 4, the Tariff Act of 1930. Under U.S. Antidumping duty law, dumping occurs when `subject merchandise' is imported into the U.S. and sold at less than `fair value.' The administration of U.S. Antidumping duty law is shared between the Department of Commerce('Commerce') and International Trade Commission('USITC'). The U.S. Court of International Trade ("CIT") and the U.S. Court of Appeals for the Federal Circuit ("CAFC") decided the review of antidumping duty ("AD") determinations and administrative review results issued by the Commerce and the USITC, as well as the review of countervailing duty ("CVD") decisions. In Eurodif S.A. v. United States, the CAFC considered the important issue of whether the antidumping and countervailing duty laws apply to sales and purchases of services--in this case, the sale or purchase of enrichment services. Although the federal courts had considered the issue of whether a sale of enrichment services constitutes a sale of goods, the issue had never arisen in the context of the antidumping and countervailing duty laws. Also this is the first time that the Supreme Court has ever agreed to consider an antidumping case.

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A survey on the re-training needs in the environmental industry (환경산업에서의 교육$\cdot$훈련 요구 조사 분석)

  • Ra, Young-Sun;Park, Jong-Sung
    • Hwankyungkyoyuk
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    • v.16 no.1
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    • pp.48-60
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    • 2003
  • This study is aimed at providing an analysis on the re-training needs in for environmental sector as well as on the current status on the employment of technicians in the environmental industry. The questionnaires of 450 technicians employed in 993 environmental businesses are collected. The survey questions were composed mainly of current status on the employment of technicians in the environmental field, specialty and duty in the working place, the relations with a licence, the level of satisfactory to duties and intention to leave hls/her job, difficultles in the working coditions, experiences of training related environmental techniques during a recent year, and the needs of re-training in the environmental industry. The policies on custom-oriented retraining and technical education, on the curricula by sector, on the establishment of retraining.

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Women s View to Pregnancy (여성들의 임신관에 대한 현상학적 연구)

  • 조주연;이미라
    • Journal of Korean Academy of Nursing
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    • v.26 no.1
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    • pp.5-14
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    • 1996
  • The purpose of this study is to find the Korean women's view to pregnancy within the Korean cultural context, to help nurses understand psychosocioemotional schema of the pregnant women, and to contribute to theory-building on the meaning of pregnancy. The interviewees were 21 women in their twenties or thirties and they were selected by theoretical sampling technique. Thirteen women of the interviewees were single and others married. Data were collected by in-depth interviews from September November in 1994. Interviews were tape-recorded and transcribed. Data were analyzed by Van Kaam's phenomenological method. Results were as follows. Eighty two descriptive expression were found and they were grouped under fourteen common factors. These are 「to maintain family」, 「instinct」, 「obligation」, 「what one should do」, 「to make home」, 「to tie couple firmly」, 「means to overcome a period of lassitude」, 「token of love」, 「hope」, 「to avoid loneliness」, 「wanted to have a baby」, 「to provide for old ages」, 「to be a mother」, 「to achieve her desire through baby」. Finally, fourteen common factors were grouped under four higher categories. Five common factors, 「to maintain family」, 「instinct」, 「obligation」, 「what one should do」, 「to make home」 were grouped under〈custom〉. Three factors, 「to tie couple firmly」, 「means to overcome a period of lassitude」, 「token of love」 were grouped under 〈love between couple〉. Four factors, 「hope」, 「to avoid loneliness」, 「wanted to have a baby」, 「to provide for old ages」 were grouped under 〈pursuiting safety〉. Two factors, 「to be a mother」, 「to achieve her desire through baby」 were grouped under 〈self-fulfillment〉. At present, the most distinguishing motivation of childbearing was rooted in the cultural custom. Korean women thought that it was their duties to have children and children were necessary in life. But they were beginning to recognize that baby could tie couple more firmly and get rid of their loneliness. Korean women no longer considered their children as the one who would take care of them when they were old or who would satisfy their unmet needs. As pregnancy is not women's duty only, authors recommend further studies on men's view to pregnancy.

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The Historical Research into Jeol (배례(절) 역사적 고증)

  • 표성은;이길표
    • Journal of Families and Better Life
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    • v.8 no.1
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    • pp.115-127
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    • 1990
  • The Korean have admired and lived with decorums through Jeol, a representative practical formality which expresses the decorums intensively. Jeol is the way of greeting native to Korea and an intangible culture close to Korean life style. To be remained as a culture, the traditional propriety Jeol should reconcile to the present life feflecting our history. On this viewpoint, the purpose of this research is to furnish the authority of the creative inheritance on the settlement of Jeol and other decorums suitable to the present. This research is consisted of 1) the study of the meaning of Jeol and 2) the hidtorical research through records. 'Jurye' is regarded as the oldest literature on the systematic explanation about Jeol and has been very often used down the ages. Jindong in 'Jurye' and Kodu in 'Karyejipram' are the same Jeol which expresses the grief in funeral rites. In 'Seonghosaseol', Abae which stands one knee is explained and investigated as the case of offense by the literature. And it is also interpreated as a Jeol with respect, while many other Jeol is to fall an both of kness, Abae is not performed generally. 'Yeki' has brief explanation about Kongsu Manner (to hold hands), Jeol between the king and minister, host and guest, Buinbae, Jeol in custom, wedding ceremony and funeral ceremony and Jeol in drinking manner. In 'Chunchukongyangjeon'. there is the explanation about Jeol of the minister who comes back after his duty to the king. 'Sunjajiphae' interprets Bae and Kyesang and informs that Kuesu is the most respectful Jeol only to the king, 'Seojeon' proves the Jeol habitually used in all kinds of ceremonies and etiquettes. 'Jeongbomunheonbigo' introduces the custom of Jeol in Shilla, Koguryo, Buyeo, Koryo eras by using literature and shows the commoness of both kneeling down generally. The result of this research has the meaning for the creation of life culture in the basis of the spirit 'Onkojisin'(reviewing the old and learning the new) by establishing the present Jeol with tradition.

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The Impact of Energy Crisis and Political Instability on Outsourcing: An Analysis of the Textile Industry of Pakistan

  • ARSLAN, Aniqa;QAYYUM, Arslan;AYUBI, Sharique;KHAN, Sohail Ahmed;ASAD ULLAH, Muhammad
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.3
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    • pp.235-243
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    • 2022
  • To help the industry, outsourcing was found to be the most efficient method. An extensive literature analysis was done to assess the macroeconomic factors associated with outsourcing to supplement the anxious parties' decision-making process with evidence-based comprehensive tools. As a theoretical framework for evaluating these issues, transaction cost economies and resource-based perspective theories are investigated. Outsourcing is proven to be a result of energy crises and political instability. The advantages of outsourcing assist major industries in the economy. To discover the key drivers behind outsourcing, we used the vector autoregressive (VAR model) and step-wise regression techniques for the period 1992 to 2016. This research adds to the literature in that it not only explains the energy issue but also discusses the dilemma of political instability in the country in the context of outsourcing. The findings indicate that labor cost and export tendency have a positive impact on outsourcing strategy, which confirms the study's third and fourth hypotheses. Customs tax, inflation, and the unemployment rate, on the other hand, have a negative impact on textile outsourcing in Pakistan, according to the study's fifth, sixth, and seventh hypotheses.

Aesthetic Characteristics of Hanae Mori's Apparel (하나에 모리(Hanae Mori) 의상에 나타난 미적 특성)

  • Choi, Young-Ok
    • Fashion & Textile Research Journal
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    • v.9 no.6
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    • pp.613-625
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    • 2007
  • Globalizing the Japanese fashion successfully, Hanae Mori's work awoke the western fashion world's nostalgia towards the East. Analyzing the aesthetic characteristics of Hanae Mori's clothes what kinds of aesthetic characteristic that her work had and what kinds of influences that she made in the modern fashion would provide substantial contribution of the world's modern fashion. This study provided forms and remarkable features of Japanese traditional custom, revealed Hanae Mori's life and her philosophies of fashion, and defined Hanae Mori's aesthetic characteristics by analyzing her work from 1970's until the retirement, July 2004. Methods of this study are completed by documentary records of Hanae Mori, research papers and fashion magazines that are published domestically and internationally, and collected materials from internet. The results of analysis are epitomized as below. Hanae Mori was the first Japanese fashion designer who expressed the characteristics of traditional Japanese custom with modernity sprit. In the 60's and 70's, especially in the U.S. and European fashion market, she inspired western fashion designers by her original sprit of art: combining Japanese tradition which showed distinctive color and spirit of nature and the western beauty. Hanae Mori created new dress molding from the Kimono's unstructured feature. Her layered look dressing, oblique adjustment and Obi, and others all enabled Mori to express Japanese image into modern fashion. Additionally, in terms of traditional Japanese image being acknowledged world-widely, she played a major contribution in world fashion by suggesting a new vision and raised several sensations in fashion artistry and modeling. Amongst her various patterns, Hanae Mori had butterfly patterns in most of her works, which was her representative symbol. This spoke for her strong will and senses of duty that wanting to inform beauty of Japanese women who were reflected in modern and graceful butterfly patterns. Flowers were another element that symbolized Mori. Using various flower motifs that bloomed in every different four seasons, she connected two images into her fashion; beauty of the nature and enlightening image of vibrating life. The aesthetic characteristics of Hanae Mori's clothes were defined as five: Japonism, naturalism, feminism, eroticism, and modernism. Japonism which is the spirit of Japanese, Mori used the concept to connect the East and the West. Naturalism represented harmony of the nature and the human. Feminism highlighted Eastern women's beauty. Eroticism emitted feminine attraction. Modernism represented simplicity and sophistication. Such aesthetic character illustrated Mori's original emotion that was based on Japanese spirit and she combined it with values of the East and the West. From the analysis of Mori's aesthetic characteristics, it is clearly recognizable her feministic beauty is emanated by her original emotion and sensibility.

A Study on Medical-criminal Problem of Withdrawing Life-Sustaining Treatment (치료중단행위에 대한 의료형법적 고찰 -의학적 충고에 반한 퇴원 사례를 중심으로-)

  • Cho, In-Ho
    • The Korean Society of Law and Medicine
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    • v.9 no.1
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    • pp.319-382
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    • 2008
  • As a withdrawing care's study, the purpose of this study is searching about withdrawing care's acceptance and circumstances through Bora-mae hospital case(chapter 1). Withdrawing life-sustaining treatment has various forms. Though the meaning of euthanasia, death with dignity, natural death, physician assisted suicide are duplicated, the meaning of those are different slightly. Firstly, this study looks about the difference of the those meaning and acceptance range(condition) by withdrawing care's forms(chapter 2). Bora-mae hospital case sentenced guilty about physician who discharged incompetent patient who was after surgery by patient's wife determination. This Bora-mae case that sentenced guilty about discharge against medical advise(DAMA) that is regarded to custom has brought intensive confliction of legal, social, medical aspect, Bora-mae hospital case has many legal problems. First, as to criminal law rule 250(murder), the problem is whether discharge and withdrawing life-sustaining treatment is commission or omission. this study concluded omission(district court: omission, appeal, supreme court: commission). Because legal denounce point of discharge and medical treatment withdrawing is omission that physician who is obligatory on patient to cure. If physician's act is regarded omission, it is necessary to determine whether he has guardian status and obligation. Without guardian status and obligation, omission crime can't exist. This study decided that physician had guardian status and obligation and foundation of guardian status was pre-action or acceptance of emergency patient. Physician's medical treatment duty finished when patient(or patient's guardian) demands discharge. But when patient death is foreseen and other possible treatment does not exist, his duty of life prolonging treatment does not finish. This originate from physician's social responsibility and public status that limits patient's private liberty. This study regarded physician's action as accomplice about whether physician's discharging action is accomplice or the principal offender(district court: the principal offender, appeal, supreme court: accomplice). Though the principal offender needs criminal determination and action, there is no this common determination and functional action control of physician in Bora-mae case(chapter 3). Bora-mae hospital case partly originated from deficiency of legal, institutive system including medical security system shortage, the instruction is 1. medical security system strengthening, 2. hospital ethical committee's activity strengthening, 3. institutionalization of withdrawing life-sustaining treatment, 4. acceptance of pre-decision making system, 5. sufficient persuasion of physician for patient and faithful writing of medical paper, 6. respect for patients' self-determination and rights, 7. consciousness's changing for withdrawing life-sustaining treatment and persistent education about medical ethics(chapter 4). Considering Bora-mae case, medical sector is not the dead ground of a criminal punishment. Intervention of criminal law in medical sector give rise to ill effect, that is, excess medical examination and treatment, safeguard treatment, delay of discharge from a hospital. Because sufficient guarantee of life becomes mere empty slogan under situation that impose a burden of heavy cost to family or hospital, public and systematic solution should be given(chapter 5).

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A Study on the Influence of Courtesy of Avoidance of the Opposite Sex on Costume -Focused on Costumes of Man and Woman in the Late Chosun Dynasty- (남녀유별 예(禮)의식 [내외법(內外法)] 이 복식생활에 미친 영향 -조선후기 남녀 복식생활을 중심으로-)

  • Lee, Kyung-Mee
    • Journal of the Korean Society of Costume
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    • v.57 no.1 s.110
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    • pp.105-117
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    • 2007
  • The purpose of this study is to help the understanding the characteristics in the costumes of men and women throughout the overall acceptance process of 'Naewaebub' in the late 'Chosun Dynasty' in which the notion of 'Naewae' is more prosperous than any other period in Korean history. Originally the distinction between man and woman was not intended to display the high and the low but to show the mutual respect according to each duty. As time goes on, that ideal became gradually changed to heighten the man and lower the women especially in 'Han' period of China. There was the ideal of distinction in the ancient times in Korea. Until 'Koryo Dinasty' the community has the system of blood-tied that put together maternal and paternal. 'Karye' was introduced in the late 'Koryo Dynasty' and accepted to the stereotype of morale in the 'Chosun Dynasty' and there seemed to be 'Samgang' and 'Oryun' at once. Many restrictions was imposed to behavior in women like rules of prohibition in attending the temple and concealment of woman's face and was recognized to rule of distinction between man and woman. Confucian life custom has been settled to Korean society throughout the late 16th century and 17th century and there were some appearances in the housing construction which divide the residences of man and woman. The characteristics in the costume from the avoidance of opposite sexes are clear in the structure of clothes changed from similar style to different style. The examples of those characteristics are as fellows. The costume in man was developed to advanced 'Pyoun-bokkwan' and 'Pyounbokpo' as social action of man prospered. Meanwhile the trousers which had been the same in the man and woman were separated to different trousers between man and woman. The costume life style of woman was changed to using the a hair whirl, hiding the face in the street and overlapping the innerwear under the skirt which was extension of woman's closed life style in late 'Chosun Dynasty'.

Ultrasonic Sensor Controlled Sprayer for Variable Rate Liner Applications (초음파센서를 이용한 변량제어 스프레이어)

  • Jeon, Hong-Young;Zhu, Heping
    • Journal of Biosystems Engineering
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    • v.36 no.1
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    • pp.15-22
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    • 2011
  • An experimental variable rate nursery sprayer was developed to adjust application rates for canopy volume in real time. The sprayer consisted of two vertical booms integrated with ultrasonic sensors, and variable rate nozzles coupled with pulse width modulation (PMW) based solenoid valves. A custom-designed microcontroller instructed the sensors to detect canopy size and occurrence and then controlled nozzles to achieve variable application rates. A spray delivery system, which consisted of diaphragm pump, pressure regulator and 4-cycle gasoline engine, offered the spray discharge function. Spray delay time, time adjustment in spray trigger for the leading distance of the sensor, was measured with a high-speed camera, and it was from 50 to 140 ms earlier than the desired time (398 ms) at 3.2 km/h under indoor conditions. Consequently, the sprayer triggered 4.5 to 12.5 cm prior to detected targets. Duty cycles of the sprayer were from 20 to 34 ms for senor-to-canopy (STC) distance from 0.30 to 0.76 m. Outdoor test confirmed that the nozzles were triggered from 290 to 380 ms after detecting tree canopy at 3.2 km/h. The spray rate of the new sprayer was 58.4 to 85.2% of the constant application rate (935 L/ha). Spray coverage was collected at four areas of evergreen canopy by water sensitive papers (WSP), and ranged from 1.9 to 41.1% and 1.8 to 34.7% for variable and constant rate applications, respectively. One WSP area had significant (P < 0.05) difference in mean spray coverage between two application conditions.