• 수산경영론집
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• 제43권1호
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• pp.49-61
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• 2012

The tax exemption oil for fishery is expecting that the use of oil is gradually decreasing according to the environmental change such as reductions of vessel force caused by an upswing of oil prices and reduction of fishing vessels in the recent. Such reductions in the tax exemption oil amount have a negative effect on the tax exemption oil business and the fishery infrastructure. This paper studied to provide the basic data for a stable supply thorough the facts affected in the use of the tax exemption oil and the prediction for the use of the tax exemption oil in future. This analysis drew a estimation method by Cochrane-Orcutt repeated proceeding model with an object main factors such as a price of tax exemption oil and vessel force and international oil prices and exchange rates. And this analysis also drew the use of a tax exemption oil by 2000 after set up the scenario using an estimation method drawn. For the use of the estimated tax exemption oil analyzed to decrease within about 81 percent of the present(2020), It should be considering a stability plan for tax exemption oil for fishery in future.

• 정보관리학회지
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• 제22권1호
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• pp.21-45
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• 2005

도서관 상호대차에 의한 원문복사서비스는 정보를 공동 이용하여 이용자의 정보요구를 충족시켜 주기 위한 진보된 형태의 서비스이다. 현재 상호대차에 의한 원문복사서비스의 면책 적용에 관해서는 해석이 분분하다. 본 연구의 목적은 Fax 및 Ariel 시스템을 이용한 원문복사의 저작권 문제에 관한 법적 해결 방안을 제시하는 데 있다. 이를 위하여 상호대차에 의한 원문복사서비스에 관한 국제적인 면책 적용의 동향을 검토하였다. 우리 현행저작권법에 입각한 원문복사서비스의 면책 적용에 대한 해석들을 분석하였고 문제점을 지적하였다. 이러한 분석 결과를 기초로 하여, 원문복사서비스와 관련한 현행 저작권법상의 도서관 면책 규정의 문제점을 해결하기 위한 법적 개정방안과 그 조문을 구체적으로 제시하였다. 따라서 본 연구가 제시한 법적 개정 방안은 2005년 또는 향후 도서관 면책 규정의 개정을 위한 기초 자료로 활용될 수 있을 것이다.

• Nuclear Engineering and Technology
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• 제51권4호
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• pp.1032-1036
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• 2019

When the equipment which is related to safety or important to power production is installed in nuclear power plant units (NPPs), verification of equipment Electromagnetic Susceptibility (EMS) must be performed. The low-frequency radiated magnetic field susceptibility (RS101) test is one of the EMS tests specified in U.S NRC (Nuclear Regulatory Commission) Regulatory Guide (RG) 1.180 revision 1. The RS101 test verifies the ability of equipment installed in close proximity to sources of large radiated magnetic fields to withstand them. However, RG 1.180 revision 1 allows for an exemption of the low-frequency radiated magnetic susceptibility (RS101) test if the safety-related equipment will not be installed in areas with strong sources of magnetic fields. There is no specific exemption criterion in RG 1.180 revision 1. EPRI TR-102323 revision 4 specifically provides a guide that the low-frequency radiated magnetic field susceptibility (RS101) test can be conservatively exempted for equipment installed at least 1 m away from the sources of large magnetic fields (>300 A/m). But there is no exemption criterion for equipment installed within 1 m of the sources of smaller magnetic fields (<300 A/m). Since some types of equipment radiating magnetic flux are often installed near safety related equipment in an electrical equipment room (EER) and main control room (MCR), the RS101 test exemption criterion needs to be reasonably defined for the cases of installation within 1 m. There is also insufficient data regarding the strength of magnetic fields that can be used in NPPs. In order to ensure confidence in the RS101 test exemption criterion, we measured the strength of low-frequency radiated magnetic fields by distance. This study is expected to provide an insight into the RS101 test exemption criterion that meets the RG 1.180 revision 1. It also provides a margin analysis that can be used to mitigate the influence of low-frequency radiated magnetic field sources in NPPs.

• 무역학회지
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• 제47권5호
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• pp.59-74
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• 2022

The exemption clause of recurring shipments refers to the insurer's exemption in Short-term Export Credit Insurance for the additional shipment which was shipped on board while any foregoing shipment was unpaid beyond its due date over 30 days. The recurring shipments are constituted with two factors: the due date of the foregoing shipment and the shipment date of the additional export. The exemption clause of recurring shipments has been eased by extending the grace period for payment up to 60 days from 30 days for the transactions between exporters and importers having the history of payments which were made customarily in delay. This research argues that the current grace period is for the buyers who customarily delay their payments, and that the insurer introduce a grace period for shipment in favor of exporters for the additional shipment which was delayed in on-boarding due to reasons beyond the control of exporters. In consideration of the waiting time and the on-boarding time at ports for container freight, shipments are frequently delayed, which entails those shipments to be indemnified by the exemption clause of recurring shipments. Roll-overs and Blank Sailings also cause the container freight to be delayed in on-boarding. This research is expected to contribute to further development of Short-term Export Credit Insurance in K-SURE.

• Journal of Preventive Medicine and Public Health
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• 제53권6호
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• pp.455-464
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• 2020

Objectives: The distribution of hospitals in Korea is unbalanced in terms of accessibility. Many local public health centers (PHCs) exempt out-of-pocket payments (OOPs) based on local government laws to increase coverage. However, this varies across administrative regions, as many make this exemption for the elderly, while others do not. This study aimed to evaluate the effects of the OOP exemption at local PHCs among elderly individuals. Methods: This study used online data on Korean national law to gather information on individual local governments' regulations regarding OOP exemptions. Individual-level data were gathered from the 2018 Community Health Survey and regional-level data from public online sources. Results: The study analyzed 132 regions and 44 918 elderly people. A statistical analysis of rate differences and 2-level multiple logistic regression were carried out. The rate difference according to whether elderly individuals resided in areas with the OOP exemption was 1.97%p (95% confidence interval [CI], 1.07 to 2.88) for PHC utilization, 1.37%p (95% CI, 0.67 to 2.08) for hypertension treatment, and 2.19%p (95% CI, 0.63 to 3.74) for diabetes treatment. The regression analysis showed that OOP exemption had an effect on hypertension treatment, with a fixed-effect odds ratio of 1.25 (95% CI, 1.05 to 1.48). Conclusions: The OOP exemption at PHCs can affect medical utilization in Korea, especially for hypertension treatment. The OOP exemption should be expanded to improve healthcare utilization in Korea.

• 한국병원경영학회지
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• 제23권3호
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• pp.1-15
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• 2018

Purpose: This study is conducted to identify the impacts of tax exemption on community benefit, policy, human resource management, and public benefit. Based on the results of analysis, we explore several avenues to raise public benefit that is central to the value of existence of non-for-profit hospitals in Korea. Methodology: Survey was formulated referring to the US IRS tax exemption criteria, Form990/Schedule H, and Korean public hospital criteria. A total of 182 survey responses were collected and used to verify measurement validity and perform reliability analysis, confirmatory factor analysis, and path analysis. Findings: The result of this study showed positive relationships among; i) tax development and planning, ii) planning and human resource management, iii) human resource management and policy, iv) policy and community benefit, v) community benefit and public benefit. Practical Conclusion: Tax exemption affects community benefit and public benefit directly as well as indirectly. This implies that expanding tax exemption is likely to improve public benefit mediating community benefit.

• Journal of Korea Trade
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• 제26권5호
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• pp.88-105
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• 2022

Purpose - This paper studies whether economic sanctions can be used as grounds for a party to an international sales contract to get an exemption if he fails to meet his contractual obligation. Because the answer can differ depending on the governing law of the contract, this study focuses on CISG, the most widely recognized international uniform legal instrument as the governing law of the international sale of goods. Design/methodology - This paper focuses on analyzing the conditions to meet before getting an exemption under CISG. For such analysis, this paper examined various scholarly writings, cases, and hypothetical examples reflecting a wide variety of economic sanction measures. Findings - The findings of this paper are as follows. The main provision for exemption under CISG is Article 79(1), which provides for an exemption for a party that failed to perform if such failure was caused by an impediment that was uncontrollable, unforeseeable, and unavoidable; either a seller or a buyer may rely on the Article for his non-performance, delay, or defective performance. The Article is applicable not only where the economic sanction caused impossibility of performance but also where it caused hardship. The economic sanction will likely be found to be an uncontrollable impediment; however, it will be relatively more difficult to prove it to be unforeseeable or unavoidable. Originality/value - The subject of this paper is whether a party can be exempted from liability under CISG when he fails to perform his contractual obligations due to economic sanctions. Given that this issue is now actually faced by many involved in international trade, it is expected to provide practical help to practitioners and companies alike.

• Agribusiness and Information Management
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• 제2권1호
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• pp.77-85
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• 2010

Agricultural corporations have been introduced to increase the productivity of farming via entrepreneurial farm management. There are two main subgroups of agricultural corporations. One is composed of farming association corporations and the other consists of agricultural corporation companies. Major tax incentives for agricultural corporations are as follows: 1. Exemption of corporate income tax. 2. Exemption of capital gains tax for farmland investment. 3. Reduction and exemption of dividend income tax for investors.

• 한국도서관정보학회지
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• 제33권3호
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• pp.327-358
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• 2002

본 연구는 디지털 환경 하에서의 복제·전송과 관련한 도서관 면책 규정을 WCT와 EU 지침, 미국, 일본 및 호주 저작권법을 대상으로 하여 각각 면밀하게 분석하여 그 법문의 변화와 특징을 총체적으로 명확하게 규명하였다. 나아가 이러한 분석결과를 바탕으로 하여 디지털도서관의 복제·전송을 규율하는 우리나라의 현행 저작권법과 개정안의 제28조를 각각 분석하여 문제점을 지적하였으며, 이를 정비하기 위하여 수정·보완되어야 할 법적 개선방안을 구체적으로 제시하였다.

• 한국원자력학회:학술대회논문집
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• 한국원자력학회 1999년도 춘계학술발표회요약집
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• pp.453-453
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• 1999