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Feasibility of Tax Increase in Korean Welfare State via Estimation of Optimal Tax burden Ratio (적정조세부담률 추정을 통한 한국 복지국가 증세가능성에 관한 연구)

  • Kim, SeongWook
    • 한국사회정책
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    • v.20 no.3
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    • pp.77-115
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    • 2013
  • The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.

The Path Formation of Thailand's Electricity/Energy Regime and Sustainability Assessment (태국 전력/에너지 체제의 경로 형성과 지속가능성 평가)

  • EOM, Eun Hui;SHIN, Dong Hyuk
    • The Southeast Asian review
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    • v.27 no.4
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    • pp.1-40
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    • 2017
  • This study aims to examine the electricity/energy regime of Thailand, the largest energy-hungry country in the Mekong region. This study examined how the electricity/energy regime of Thailand has been shaped and changed up to the present, not only at the national level but also at the sub-regional level covering the Mekong region. Meanwhile, according to the Paris Agreement in 2015, which will get in to effect from 2020, developing countries as well as developed countries have been given voluntary responsibilities and reduction obligations in response to global climate change. Under the post 2020 Climate Change Regime, Thailand also needs to revise its existing electricity/energy policy. We reviewed the recent energy policy of Thailand and evaluated the possibility of transition to a sustainable energy system based on Energy Trilemma's analysis framework. And we examined the roles and impacts of the Thai civil society on the national power and energy planning as well as in the future climate change policy. As a result of the analysis, it can be seen that Thailand's electricity/energy regime has grown rapidly through the support of the West countries under the Cold War era. In particular, Electricity Generating Authority of Thailand(EGAT) played the key role in Thailand's energy policy. In addition, Thailand's geopolitical location and relatively high economic level compared to neighboring countries will continue to be of importance in the future construction of power grids in the region. Meanwhile, in the frame of Energy Trilemma, Thailand has still been vulnerable to environmental sustainability. Thai NGOs have resisted to as well as collaborated with the government to influence the existing electricity/energy policy in the various dimensions but their influence has weakened considerably since the coup in 2014. In conclusion, this study suggests to cooperate with government as well as civil society for sustainable energy transformation of Thailand and Mekong region.

A Study on the theory of Mind in LüZuqian(呂祖謙) philosophy (여조겸(呂祖謙) 심론(心論) 연구(硏究) : 여조겸과 주희의 사상적 대립과 절충)

  • Yeon, Jae-heum
    • The Journal of Korean Philosophical History
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    • no.38
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    • pp.63-96
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    • 2013
  • $L{\ddot{u}}Zuqian$(呂祖謙) was one of the famous philosophers during the Southern Song period, and is called one of DongNamSanXian(東南三賢) together with ZhuXi(朱熹) and ZhangShi(張?). With his profound knowledge transmitted and uphold by JiaXue(家學), $L{\ddot{u}}Zuqian$(呂祖謙) established his learning system, interacting with scholars of those days. Principally, $L{\ddot{u}}Zuqian$(呂祖謙)'s XinLun(心論) was based on Mengzi(孟子)' theory of LiangXin(良心) and BenXin(本心). $L{\ddot{u}}Zuqian$(呂祖謙) explained the meaning of such a conscience through ChuXin(初心) and Inner NeiXin(內心). According to $L{\ddot{u}}Zuqian$(呂祖謙), ChuXin(初心) arouses when one encounters external things, and this one's intention enables us to make the right judgments over the outside objects. NeiXin(內心) means LiangXin(良心) and BenXin(本心) that recovered the ability of moral awareness. The important significances of $L{\ddot{u}}Zuqian$(呂祖謙)'s XinLun(心論) are XinWai WuDao(心外無道), and XinWaiWuTian(心外無天). Through these, $L{\ddot{u}}Zuqian$(呂祖謙) emphasized that Tian(天), Dao(道), and Li(理) are one. $L{\ddot{u}}Zuqian$(呂祖謙) arranged a meeting of EHuSi(鵝湖寺), and exerted efforts to negotiate the academic differences between ZhuXi(朱熹) and LuJiuyuan(陸九淵). However, compared with LuJiuyuan(陸九淵) who asserted FaMingBenXin(發明本心), $L{\ddot{u}}Zuqian$(呂祖謙) put the emphasis on DaoWenXue(道問學) with self-awareness of conscience. Meanwhile, $L{\ddot{u}}Zuqian$(呂祖謙) valued much of Jing(敬) like ZhuXi(朱熹). But, to $L{\ddot{u}}Zuqian$(呂祖謙), Jing(敬) meant WuJianDuan(無間斷) of ChunYiBuZa(純一不雜) DaoDeXin(道德心), and implied the same as Cheng(誠). $L{\ddot{u}}Zuqian$(呂祖謙) stressed the reading and pursuit of study, however, he also asserted that Li(理) could be understood and realized through self-awareness of one's mind and its reflection, and working without interruption. $L{\ddot{u}}Zuqian$(呂祖謙)'s academic tradition of the XinXueDe XueFeng(心學的 學風), which reveals through compromise and confrontation with ZhuXi(朱熹), can be said that it will have a significant meaning of idealism of dispute in the Southern Song period.

A Study on the Regimen thought of Baopuzi inner chapters (『포박자내편(抱朴子內篇)』의 양생사상 연구)

  • Shin, Jin Sik
    • The Journal of Korean Philosophical History
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    • no.43
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    • pp.231-266
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    • 2014
  • The main contents of Baopuzi inner chapters becomes the basis for the claim "to be achieved Xian the way people can be" named and Shenxian theory that is deployed in the center of the universe body theory with a focus on Xuan and YI and Tao and a problem of "demonstration of Shenxian exist", or ancient science that describes the Chinese alchemy and Taoism spell in other words, inner chapters are writing and how to get prescription way of Shenxian, of medicine to become a predecessors, elephant of some of the changes in the ghost apparition, the longevity, how to avoid the epidemic out of the evil. Inner chapters are presented a regimen thought, the rationale for its mystical religion and philosophy of Monasticism ship on the basis of the theory Shenxian so. Baopuzi Inner chapters is presented in detail how to reach a comprehensive and realistic Shenxian long life in prison without the pre-Qin dynasty Taoism and Qinhan dynasty and times across the Weijin dynasty Shenxian ideas. And is presented in a typical Waidan and Neidan Taoism exercise this system and that in Taoism (Regimen) Thought the important position. Thought of Regimen is very important right information Inner chapters which constitutes the establishment of an important theoretical basis Shenxian Taoism of Gehong this research right in that you can see at a glance the thought of Regimen of Inner chapters is the desperate need for this requirement. It aims to illuminate the entire look of Regimen ever appeared immediately in Inner chapters this paper. After the analysis of the body Tao theory, The theory of the body and the spirit, The theory of Xingming, The theory of Shenxian theoretical foundations of thought appeared in Inner chapters Based on this, the first one conducted regulating the qi flowing in the channels method, Daoyin method, Pranayama, Closed breath, I saw one at the specifics of regimen method such, art of controlling and swallowing breath from the mouth, Convinced, Tuna breathing, Sishenshouyi method, Jinehuandan method, Fangzhongshu. And reporting features found Inner chaptersfinally saw the spirit of Regimen weigh its value.

A Study on Current Status of Landscaping Supervision Quality Control and Improvement Measures in Apartment House Construction (공동주택 건설사업에서 조경 감리의 품질관리 현황과 개선방안 연구)

  • Kim, Jung-Chul
    • Journal of the Korean Institute of Landscape Architecture
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    • v.49 no.1
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    • pp.1-18
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    • 2021
  • This study was intended to present measures for the improvement of the apartment house landscaping supervision system by examining the adequacy of landscaping supervision, which is aimed at improving the quality of landscape plants and facilities in apartment house landscaping sites. Additionally, this study aims to identify the problems occurring in the process of the performance of landscaping supervision and to provide the evidence for legislative activities and revision of the laws currently being pushed forward for the mandatory deployment of apartment house landscaping supervision personnel. The results of the analysis showed that no landscaping supervision personnel was deployed to apartment complexes with less than 1,500 households and that the landscaping comprised 19% to 46% of the entire construction process. The civil engineering firm performed the landscaping supervision, which made it impracticable to fully focus on the construction quality in the field of landscaping. The quality control in terms of landscape plants revealed differences in quality control, depending on the competence and experience of the civil engineer supervising the personnel, where the landscaping supervision personnel was not deployed. The apartment houses landscaping supervision activity index was analyzed, and the results showed that the supervision activity index for apartment house A was 72.0, B was 70.4, and apartment houses C to G ranged from 38.7 to 46.9, which suggested that the difference in quality control, process control, and technical support affected the construction quality and occurrence of defects.The improvement of landscaping process quality control and process management will be carried out more smoothly and the rate of defects will be drastically reduced if the landscaping supervision personnel placement threshold is lowered from 1,500 households to 300 households in complexes. The results of this study are expected to be useful in promoting and re-establishing the landscaping industry based on the improvement of construction quality in the field of landscaping in connection with the construction of apartment houses.

Estimation of irrigation return flow from paddy fields on agricultural watersheds (농업유역의 논 관개 회귀수량 추정)

  • Kim, Ha-Young;Nam, Won-Ho;Mun, Young-Sik;An, Hyun-Uk;Kim, Jonggun;Shin, Yongchul;Do, Jong-Won;Lee, Kwang-Ya
    • Journal of Korea Water Resources Association
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    • v.55 no.1
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    • pp.1-10
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    • 2022
  • Irrigation water supplied to the paddy field is consumed in the amount of evapotranspiration, underground infiltration, and natural and artificial drainage from the paddy field. Irrigation return flow is defined as the excess of irrigation water that is not consumed by evapotranspiration and crop, and which returns to an aquifer by infiltration or drainage. The research on estimating the return flow play an important part in water circulation management of agricultural watershed. However, the return flow rate calculations are needs because the result of calculating return flow is different depending on irrigation channel water loss, analysis methods, and local characteristics. In this study, the irrigation return flow rate of agricultural watershed was estimated using the monitoring and SWMM (Storm Water Management Model) modeling from 2017 to 2020 for the Heungeop reservoir located in Wonju, Gangwon-do. SWMM modeling was performed by weather data and observation data, water of supply and drainage were estimated as the result of SWMM model analysis. The applicability of the SWMM model was verified using RMSE and R-square values. The result of analysis from 2017 to 2020, the average annual quick return flow rate was 53.1%. Based on these results, the analysis of water circulation characteristics can perform, it can be provided as basic data for integrated water management.

KB-BERT: Training and Application of Korean Pre-trained Language Model in Financial Domain (KB-BERT: 금융 특화 한국어 사전학습 언어모델과 그 응용)

  • Kim, Donggyu;Lee, Dongwook;Park, Jangwon;Oh, Sungwoo;Kwon, Sungjun;Lee, Inyong;Choi, Dongwon
    • Journal of Intelligence and Information Systems
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    • v.28 no.2
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    • pp.191-206
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    • 2022
  • Recently, it is a de-facto approach to utilize a pre-trained language model(PLM) to achieve the state-of-the-art performance for various natural language tasks(called downstream tasks) such as sentiment analysis and question answering. However, similar to any other machine learning method, PLM tends to depend on the data distribution seen during the training phase and shows worse performance on the unseen (Out-of-Distribution) domain. Due to the aforementioned reason, there have been many efforts to develop domain-specified PLM for various fields such as medical and legal industries. In this paper, we discuss the training of a finance domain-specified PLM for the Korean language and its applications. Our finance domain-specified PLM, KB-BERT, is trained on a carefully curated financial corpus that includes domain-specific documents such as financial reports. We provide extensive performance evaluation results on three natural language tasks, topic classification, sentiment analysis, and question answering. Compared to the state-of-the-art Korean PLM models such as KoELECTRA and KLUE-RoBERTa, KB-BERT shows comparable performance on general datasets based on common corpora like Wikipedia and news articles. Moreover, KB-BERT outperforms compared models on finance domain datasets that require finance-specific knowledge to solve given problems.

Intentionality Judgement in the Criminal Case: The Role of Moral Character (형사사건에서의 고의성 판단: 도덕적 특성의 역할)

  • Choi, Seung-Hyuk;Hur, Taekyun
    • Korean Journal of Culture and Social Issue
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    • v.26 no.1
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    • pp.25-45
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    • 2020
  • Intentionality judgement in criminal cases is a core area of fact finding that is root of guilty and sentencing judgment on the defendant. However, the third party is not sure the intentionality because it reflects subjective aspect of agent. Thus, mechanism behind intentionality judgment is an important factor to be properly understood by the academia and the criminal justice system. However, previous studies regarding intentionality judgment models have shown inconsistent results. Mental-state models proposed foreseeability(belief) and desire of agent at the time of the offence as key factors in intentionality judgment. These factors consistent with central things on intentionality judgment in criminal law. However, key factors in moral-evaluation models are blameworthiness of agent and badness of outcome reflected on the consequent aspect of act. Recently, deep-self concordance model emerged suggesting important factors on intentionality judgment are not mental states and moral evaluations but individual's deep-self. However, these models are limited in that they do not consider the important features of criminal cases, that the consequence of the case is inevitably negative, and therefore the actor who is a party to legal punishment rarely expresses his or her mental state at the time of the act. Therefore, this study suggests that, based on the existing intentionality judgment studies and the characteristics of the criminal case, the inference about who the agent was originally will play a key role in judging the intentionality in the criminal case. This is the moral-character model. Futhermore, In this regard, this study discussed what the media and criminal justice institutions should keep in mind and the directions for future research.

Analysis of Rice Blast Outbreaks in Korea through Text Mining (텍스트 마이닝을 통한 우리나라의 벼 도열병 발생 개황 분석)

  • Song, Sungmin;Chung, Hyunjung;Kim, Kwang-Hyung;Kim, Ki-Tae
    • Research in Plant Disease
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    • v.28 no.3
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    • pp.113-121
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    • 2022
  • Rice blast is a major plant disease that occurs worldwide and significantly reduces rice yields. Rice blast disease occurs periodically in Korea, causing significant socio-economic damage due to the unique status of rice as a major staple crop. A disease outbreak prediction system is required for preventing rice blast disease. Epidemiological investigations of disease outbreaks can aid in decision-making for plant disease management. Currently, plant disease prediction and epidemiological investigations are mainly based on quantitatively measurable, structured data such as crop growth and damage, weather, and other environmental factors. On the other hand, text data related to the occurrence of plant diseases are accumulated along with the structured data. However, epidemiological investigations using these unstructured data have not been conducted. The useful information extracted using unstructured data can be used for more effective plant disease management. This study analyzed news articles related to the rice blast disease through text mining to investigate the years and provinces where rice blast disease occurred most in Korea. Moreover, the average temperature, total precipitation, sunshine hours, and supplied rice varieties in the regions were also analyzed. Through these data, it was estimated that the primary causes of the nationwide outbreak in 2020 and the major outbreak in Jeonbuk region in 2021 were meteorological factors. These results obtained through text mining can be combined with deep learning technology to be used as a tool to investigate the epidemiology of rice blast disease in the future.

A Study on the Direction of 'Citizen Archivist' Training Program ('기록활동가' 양성 교육 프로그램의 방향 연구)

  • Lee, Dosoon
    • The Korean Journal of Archival Studies
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    • no.69
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    • pp.95-128
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    • 2021
  • As interest in private records began to develop in the research of archivists, discussions began about the value of private records and how to collect and manage private records from the standpoint of archivists. After that, the conceptual discussion on community archives, from the point of view of the community, collecting and preserving their own records, and the democratization of records and the sovereignty of records are discussed. As a result of this trend, maeul making projects were started in each region, and citizen archivists appeared who do archives activities. and research on the role and system of public institutions to support them and community archives. Recently, as research on regional record activities has begun, the current status of education and activities in each region is being announced. in addition archives education programs are being actively conducted nationwide to train citizen archivists. The purpose of this thesis is to find out their identity of their, in order to cultivate sustainable citizen archivists and to suggest the direction the citizen archivists training program should pursue. First, we consider that the educational goal of citizen archivists training program is to train citizen archivists who practice the knowledge learned through education, and examine the identity of 'citizen archivist', the goal of training education. In this study, local archivists are regarded as local members who engage in archiving activities based on their locality, and they are judged to be the main actors and core beings in building community archives. Also the activities of citizen archivists are viewed as active and subjective beings that realize 'Archival autonomy' by implementing 'Archival autonomy'. In addition, it analyzes the cases of researchable citizen archivist training programs in Korea that were conducted to foster local archivists and examines the current situation. Finally, the direction of citizen archivists training program for cultivating citizen archivists is presented. In this paper, I think that the citizen archivists training program should be designed as a curriculum to parctice the education goal, not as public program.