• Title/Summary/Keyword: Environmental tax

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Determination of fuel marker in petroleum products using GC-MS (GC-MS를 이용한 석유제품 중의 식별제 분석)

  • Youn, Ju Min;Doe, Jin Woo;Yim, Eui Soon;Lee, Jung Min
    • Journal of the Korean Applied Science and Technology
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    • v.35 no.4
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    • pp.1073-1080
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    • 2018
  • There are several types of petroleum products used for the fuel oil, according to their respective quality standards, grades and usage. Depending on the degree of oil tax rate by country, even the same petroleum products will have price gap. The illegal mixing of cheap petroleum products, which are subject to the lower tax rate, with relatively expensive transportation fuel causes problems such as tax evasion, environmental pollution and vehicle breakdown. In order to prevent illicit production and mixing of these different petroleum products, a small amount of markers are legally added to specific petroleum products. In Korea, markers are introduced and used to prevent illegal activity that kerosene used as fuel for house and commercial boiler are mixed with automotive diesel fuels, and marker contents are analyzed to use UV-Vis spectrophotometer and high performance liquid chromatography (HPLC). In this study, we have developed a method to qualitatively and quantitatively determine the marker added to petroleum products by gas chromatography-mass spectrometry (GC-MS) without adding developing reagent or sample pre-treatments.

A Study on the Moderating Effect of Government Support Policy between Eco- Friendly Vehicles Attributes and Consumer Purchasing Attitudes in Service Management Era (서비스경영시대의 친환경자동차 제품속성과 소비자 구매의도 간에서 정부지원정책의 조절효과에 관한 연구)

  • Yim, Ki-Heung
    • Journal of Digital Convergence
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    • v.16 no.12
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    • pp.257-266
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    • 2018
  • The implication of this study is that the development and market participation of the next generation eco - friendly vehicles is accelerating, and consumers 'interest is increasing. Also, the product attributes of environment - friendly vehicles and the government's policy support for the next generation eco - friendly vehicles. The purpose of this study is to investigate the effect of purchasing behavior of eco-friendly vehicles on the product attributes of eco-friendly vehicles. Economic, image, functionality, and service convenience have positive effects on consumers' purchase intention. As a result of examining the moderating effect of the government support policy between the product attributes of environment - friendly vehicles and the purchase intentions of environment - friendly vehicles, the government or municipal government has no control effect such as vehicle price subsidy, vehicle tax subsidy, Carbon tax support to prevent emissions was found to have a moderating effect of supporting 10,000 won per ton, even if 5,000 won per ton was supported. This suggests that consumers who prefer to buy eco-friendly vehicles are more likely to have environmental factors.

A Study of Activation plan for Korean restaurant business -Based on Literature of Preceding Studies- (한식당 영업활성화 방안 연구 - 선행연구 문헌을 토대로 -)

  • 계수경;진영일
    • Journal of Applied Tourism Food and Beverage Management and Research
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    • v.16 no.2
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    • pp.135-151
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    • 2005
  • In accordance with changes in life style, people's desire to eat out is getting changed in their preferring factors from whether they can buy food they want to eat fast and easily to mood of the dining space, content and quality of service, hygiene condition of restaurant, quiet location and surrounding circumstance, and discount coupon and price destruction. In addition, consumers who begin to recognize the seriousness of environmental pollution prefer health-oriented food. On the other hand, excessive presence of competitors, growing personnel expense, increasing expenditure in accordance with swelling price of rent and material expenditure, increase of tax burden, decrease of income because of credit card service charge and high expected level by consumers make it difficult for restaurant's owners to manage restaurant business. Therefore, this study purposes to establish development of menu from the consumer's and the supplier's point of view and propose how to develop menu aiming at convenience, health and diversity.

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The Ethics of Multinational Enterprises and ESG Response: Suggestions for Transparent Management

  • LEE, Chun-Su;CHO, Yoonkyo;KIM, Byong-Goo
    • East Asian Journal of Business Economics (EAJBE)
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    • v.10 no.3
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    • pp.41-50
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    • 2022
  • Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.

Comparison of Ecological Characteristics of Parasenecio firmus Population in Korea and China (한국과 중국에서의 병풍쌈(Parasenecio firmus (Kom.) Y.L.Chen) 개체군 분포지의 생태적 특성 비교)

  • Jin, Ying-Hua;Ahn, Young-Hee
    • Journal of Environmental Science International
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    • v.19 no.2
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    • pp.197-207
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    • 2010
  • This study was carried out to investigate the ecological characteristic of native Parasenecio firmus population in Korea and China. The survey quadrates were located in the middle of the native P. firmus habitats. According to the field survey, the habitats of P. firmus were classified into same Tilia amurensis community in tree layer. The investigation of native habitat in Korea shows that P. firmus inhabited deciduous forest from with T. amurensis, Acer pictum subsp. mono, Carpinus cordata and Acer pseudosieboldianum, which was similar to vegetation structure of Mt. Laoling in China. The result of the cluster analysis which uses SYN-TAX 2000 program, dissimilarity from 53% level was on a large scale divided at 2 units. The research revealed 96 taxa in total, in which 51 families, 81 genera, 21 varieties, 5 forma, 1 sub-species and 67 species were checked in the flora of the native P. firmus habitats.

Estimation of Willingness To Pay for Health Forecasting Services (건강예보 서비스 제공에 대한 지불의사금액 추정)

  • Oh, Jin-A;Park, Jong-Kil;Oh, Min-Kyung
    • Journal of Environmental Science International
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    • v.20 no.3
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    • pp.395-404
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    • 2011
  • Weather forecasting is one of the key elements to improve health through the prevention and mitigation of health problems. Health forecasting is a potential resource creating enormous added value as it is effectively used for people. The purpose of this study is to estimate 'Willingness to Pay' for health forecasting. This survey was carried out to derive willingness to pay from 400 people who lived in Busan and Kyungnam Province and over 30 years of age during the period of July 1-31, 2009. The results showed that a 47.50% of people had intention to willingness to pay for health forecasting, and the pay was 7,184.21 won per year. Willing to pay goes higher depending on 'tax burden as to benefit of weather forecasting', 'importance of the weather forecasting in the aspect of health', 'satisfaction to the weather forecasting', and 'frequency of health weather index check'. This study followed the suggestion of the Korea Meteorological Administration generally and the values derived through surveys could be reliable. It can be concluded that a number of citizens who are willing to pay for health forecasting are high enough to meet the costs needed to provide health forecasting.

The Impacts of Greenhouse Gas Abatement on Korean Economy and Energy Industries : An Economic Analysis Using a CGE Model (온실가스 배출 감축이 한국경제와 에너지산업에 미치는 영향 - CGE 모형을 사용한 경제적 분석 -)

  • Lim, Jaekyu
    • Environmental and Resource Economics Review
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    • v.10 no.4
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    • pp.547-567
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    • 2001
  • This paper analyzed what kind of institutional scheme for domestic policy instruments to reduce GHG emissions are desirable for Korea in complying with the international efforts to mitigate climate change, by focusing on independent abatement(equivalent to the imposition of carbon tax) and domestic emission trading. It also examined the economic and environmental implications of recycling the government revenue created from implementation of those policies. By utilizing a dynamic CGE model, this study shows that the economic cost under independent abatement is projected to be higher than that under emission trading. It is because under independent abatement scheme each emitter in economy must meet its emission target regardless of the abatement cost. On the other hand, emission trading allows emitters to reduce the marginal cost of abatement through trading of emission permits. In designing future domestic policies and measure to address the climate change problem in Korea, therefore, this study proposes the introduction of domestic emission trading scheme as the main domestic policy instrument for GHG emission abatement. In terms of double dividend, in addition, this study shows that both independent abatement and emission trading schemes under various assumption on the revenue recycling may not generate the double dividend in Korea.

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A Study on The Aviation policy for UNFCCC of Korea and Other states (기후변화 협약 이행관련 국내.외 항공정책에 관한 연구)

  • Min, Jin-Ah;Kim, Sun-lhee
    • Journal of the Korean Society for Aviation and Aeronautics
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    • v.20 no.2
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    • pp.32-38
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    • 2012
  • The United Nations (UN) has tried to make international agreement to restrict artificial greenhouse gas emissions and the UN has concluded the UN Framework Convention Climate Change (UNFCCC) and the Kyoto protocol. Moreover, in 2012, the European Union announced that they will enforce the Directive 2008/101/EC. Therefore, after 2012, aircraft carriers that depart or arrive from EU will follow that regulation. For these reasons, Korea should prepare systematic and effective policy to reduce greenhouse gas emission from aviation activities. The purpose of this study is to find out effective measures to reduce greenhouse gas emission from aviation activities through research by countries all over the world. Here are the 4 measures to reduce greenhouse gas emission from Aviation activities that were found through research UK and Japan's policies. First, Korea should implement aggressive incentive policies. Providing proper incentive can attract voluntary participation of aircraft carriers to reduce greenhouse gas emission. Second, the government should adopt environmental tax on use of fossil fuels. Third, Korea should adopt the greenhouse gas Emissions Trading Scheme (ETS). Lastly, the Korea government should pull in with the international community to establish world-wide environmental policies.

Pilot-Project Design on Introduction of Payment of Forest Landscape Service (산림경관서비스 지불제 도입을 위한 시범사업 설계)

  • Choi, Jaeyong;Lee, Dongkun;Lee, Hochul;Ko, Jaechun
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.12 no.6
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    • pp.112-122
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    • 2009
  • Payment of Forest Landscape Service (PFLS) is based on the value of landscape conservation and is a positive forest policy inducing the owners of mountains to improve environmental service quality with economic incentives. The purpose of this study is to test the feasibility of PFLS and find out the elements related to PFLS such as associated statutes, target applications, eligible owner's requirements, and applicable environmental services. Research sites were selected in designated reserved forests by law and surveys were carried out with 28 professional forestry engineers and 10 owners of reserved forests located in Chungnam Province in November, 2008. As a result, the owners are willing to participate pilot-project of PFLS if they could have tax incentives. Preferred activities in their forestry are eco-tourism and carbon emission trading as PFLS business model. Although they expect low economic benefit from the PFLS, respondents answered introducing PFLS will give good opportunities for owners of a reserved forest to enhance willingness to manage their forestry properly for the landscape conservation. In this study, PFLS evaluation indicators and policy directions are established and recommends the strategies to cope with changing needs of forestry conservation by inducing the owners' active participation in the sustainable forest landscape management.

Environmental Policy and the Political Economy of Energy Subsidies (환경정책과 에너지보조금의 정치경제)

  • Lee, Soo-Cheol;Lee, Myunghun
    • Environmental and Resource Economics Review
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    • v.27 no.4
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    • pp.725-743
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    • 2018
  • Industrial groups (representing the polluters) and environmental non-governmental organizations (representing the victims) respond differently to various environmental policy instruments. As the affected group's power is large either politically or economically, it is unlikely that a single instrument will be actually selected despite being effective or efficient because of the high political costs associated with it. In this paper, we focus on the political role that energy subsidies play in creating a compromise between energy consuming polluters and victims of pollution. The use of a Dolbear (1967)'s triangle Edgeworth box model makes it possible to examine how policy selection affects the income distribution and welfare levels of two groups. The effects of a single policy instrument of either direct regulation or tax are compared with those of a policy mix that includes energy subsidies. We found that the addition of energy subsidies would increase the chance of compromise between polluters and victims.