• Title/Summary/Keyword: Imposition

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Models of the Tariff Imposition on Digital Goods and Its Appraisal in Global On-line Transactions (글로벌 on-line 거래에서의 디지털 상품(商品)에 대한 관세부과(關稅賦課)의 모델과 평가)

  • Choi, Heung-Seob;Her, Eun-Kyung
    • International Commerce and Information Review
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    • v.8 no.2
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    • pp.141-162
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    • 2006
  • This paper focuses on the phenomenon that international payment system is essential as reverse action of delivery or supply of digital goods in global transactions. In order to impose the customs duties on imported goods in global on-line transactions, the imposition of tariff by tracing the payment process when business transaction is occurring is recommended. The purpose of this study is to review the countermeasures for effective tariff imposition system by using the model of the main payment tools in global transactions. Some models reviewed in this paper are as follows : i) a model of withholding taxes at the source by the credit company ii) a model of self declaration by the importer iii)a model of registering by overseas company iv) a model of negotiating after the taxation at the export country This study is different from existing preceding research at the point of view of presenting 4 models and doing appraisal by each model. It should be done more in depth and various study on the model of the tariff imposition system about the models reviewed at this paper. Systematic and reasonable alternatives which are actually adoptable at the system should also be studied and examined carefully. Because it is required that tariff imposition system on the digital goods should be harmonized with that of traditional business in order to obtain effectiveness and rightfulness, and especially, in order to get justness for the imposition a tariff on digital goods, the process of tax imposition should be predictable and be sure to get the fairness by enhancing the equilibrium, impartiality and transparency.

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The improvement of sewerage fee imposition system for efficient rainwater management (효율적 빗물관리를 위한 하수도 요금체계 개편 방안)

  • Park, Kyoo-Hong;Kang, Byong-Jun;Park, Joo-Yang;Park, Wan-Kyu;Kim, Sung-Tae
    • Journal of Korean Society of Water and Wastewater
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    • v.28 no.5
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    • pp.517-527
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    • 2014
  • As sewer flooding frequents due to localized and concentrated stormwater and increased non-permeable surface area after urbanization, building cities with sound water recycle and accordingly efficient management of rainwater is demanded. To do this, the existing sewage (including rainwater) fee imposition system should be philosophically evaluated. This study presents problematic issues of the existing domestic sewage fee imposition system considering the principle of sharing costs on the service of sewage and rainwater collection and treatment. Four methods to improve the existing sewage fee imposition system are suggested: 1) imposing stormwater fee according to Polluter Pays Principle, 2) clarification of the share of public sector, 3) reducing or exempting the sewerage fee for inhabitants reducing urban runoff by constructing their own rainwater management facilities, 4) imposing charge for discharging rainwater to sewers due to new development action. Short, mid, or long term planning for rainwater management is recommended considering the situation of each municipality.

The Chilling Trade Effects of Provisional Anti-dumping Duties: The Case of Korea

  • Sun, Joo Yeon
    • Journal of Korea Trade
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    • v.24 no.3
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    • pp.1-19
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    • 2020
  • Purpose - This study empirically analyzes the effects of provisional anti-dumping duties levied on imports by Korea following anti-dumping investigations. An anti-dumping duty is a legal tool that countries use to impose duties on imports to offset injurious dumping. This study verifies how effective the imposition of a provisional anti-dumping duty is and whether such duties have trade chilling effects on aggregate imports. Specifically, this study examines import trade diversion from named to unnamed countries caused by the imposition of provisional anti-dumping duties. Design/methodology - This empirical analysis employs an econometric model of provisional anti-dumping measures for cases in which Korea imposed final affirmative anti-dumping measures. We construct a monthly panel dataset for each stage of anti-dumping investigation undertaken by Korea for all manufacturing industries during 1995-2013. We illustrate a stage-by-stage analysis of anti-dumping investigations from initiation, preliminary decision, imposition of provisional duty, final affirmative decision, and imposition of final affirmative duty on a monthly basis at the six-digit harmonized system code-level. Findings - For cases in which provisional duties are imposed, the reduction in imports from named countries outweighs the increase in imports from unnamed countries. The substantial reduction in imports from named countries is large enough to offset the import diversion to unnamed countries, suggesting that import diversion in investigations is limited during the investigation period. Therefore, the use of provisional anti-dumping duties in Korea is effective, providing evidence of a chilling effect on aggregate imports. Originality/value - Few studies examine the size of the effects on import trade diversion of the imposition of provisional anti-dumping duties. We contribute to the literature by disentangling separate trade effects for each phase of the anti-dumping investigation process and imposition of provisional duty.

A study on stormwater fee imposition for sustainable rainwater management (지속가능한 빗물관리를 위한 강우유출수 부담금 도입방안 검토)

  • Kim, Gil-Bok
    • Journal of Korean Society of Water and Wastewater
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    • v.33 no.2
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    • pp.103-110
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    • 2019
  • Management of stormwater runoff is considered a nationwide challenge. To deal with this challenge, many researches have been conducted to study initial stage of stormwater fee imposition. The objective of this study was to recommend a framework for stormwater fee imposition not only for funding the stormwater management programs but also for encouraging people to decrease impervious area. This study focused on, regulations, financial resources and international cases related to stormwater runoff management. Polluter pays principle, which is generally recognized environmental policy principle is regarded the basis of stormwater fee imposition. Three components suggested for the stormwater rate structure are 1) stormwater utility revenue requirement, 2) billable equivalent stormwater unit, 3) system unit cost. The key point of stormwater rate structure is the "Equivalent Residential Unit(ERU)". The concept of an ERU is one residential area with a runoff coefficient. The runoff coefficient is that portion of rainfall that becomes runoff rather than infiltrating into the ground. In addition to this, this study took into account the observed data simulation for the separation of stormwater treatment expenditure from the comprehensive wastewater treatment cost.

A Case of Syphilis which is Thought to be Infected by the Abnormal Imposition of Hands on a Child (비정상적인 안수 기도로 감염되었다고 사료되는 매독 1례)

  • Choe, Jeong Hoon;Shin, Young Kyoo;Eun, Baik Lin
    • Pediatric Infection and Vaccine
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    • v.5 no.1
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    • pp.143-146
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    • 1998
  • Syphilis is a systemic communicable disease caused by the motile spirochete, Treponema pallidum, which is only a natural pathogen for human. The distribution and trends of syphilis are influenced by biologic factors, sexual behaviors, biomedical technology, availability of and access to health care, public health efforts, changes in population dynamics, and sociocultural factors. Although sexual contact is the main route of transmission, Treponema pallidum may also be infected through direct contact with syphilitic lesions, blood transfusion, ingestion of menstrual blood or vaginal secretions, or transplacental transmissions. In extremely unusual circumstances, infection by means of contact with a skin lesion and human bite have been reported. We experienced a case of syphilis which is thought to be infected by the abnormal imposition of hands on a child, which caused unnecessary erosive trauma with fingernails.

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A Single-Channel Speech Dereverberation Method Using Sparse Prior Imposition in Reverberation Filter Estimation (반향 필터 추정에서 성김 특성을 이용한 단일채널 음성반향제거 방법)

  • Zee, Min-Seon;Park, Hyung-Min
    • Phonetics and Speech Sciences
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    • v.5 no.4
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    • pp.227-232
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    • 2013
  • Since a reverberation filter is generally much shorter than the corresponding dereverberation filter, a single-channel speech dereverberation method based on reverberation filter estimation has been developed to improve its performance. Unfortunately, a typical reverberation filter still requires too many coefficients to be accurately estimated using limited speech observations. In order to exploit sparseness of reverberation filter coefficients, in this paper, we present an algorithm to impose a sparse prior to the process of reverberation filter estimation. Simulation results demonstrate that the sparse prior imposition further improves performance of the speech dereverberation method based on reverberation filter estimation.

Radial basis collocation method for dynamic analysis of axially moving beams

  • Wang, Lihua;Chen, Jiun-Shyan;Hu, Hsin-Yun
    • Interaction and multiscale mechanics
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    • v.2 no.4
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    • pp.333-352
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    • 2009
  • We introduce a radial basis collocation method to solve axially moving beam problems which involve $2^{nd}$ order differentiation in time and $4^{th}$ order differentiation in space. The discrete equation is constructed based on the strong form of the governing equation. The employment of multiquadrics radial basis function allows approximation of higher order derivatives in the strong form. Unlike the other approximation functions used in the meshfree methods, such as the moving least-squares approximation, $4^{th}$ order derivative of multiquadrics radial basis function is straightforward. We also show that the standard weighted boundary collocation approach for imposition of boundary conditions in static problems yields significant errors in the transient problems. This inaccuracy in dynamic problems can be corrected by a statically condensed semi-discrete equation resulting from an exact imposition of boundary conditions. The effectiveness of this approach is examined in the numerical examples.

Context-free Marker-controlled Watershed Transform for Over-segmentation Reduction

  • Seo, Kyung-Seok;Cho, Sang-Hyun;Park, Chang-Joon;Park, Heung-Moon
    • Proceedings of the IEEK Conference
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    • 2000.07a
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    • pp.482-485
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    • 2000
  • A modified watershed transform is proposed which is context-free marker-controlled and minima imposition-free to reduce the over-segmentation and to speedup the transform. In contrast to the conventional methods in which a priori knowledge, such as flat zones, zones of homogeneous texture, and morphological distance, is required for marker extraction, context-free marker extraction is proposed by using the attention operator based on the GST (generalized symmetry transform). By using the context-free marker, the proposed watershed transform exploit marker-constrained labeling to speedup the computation and to reduce the over-segmentation by eliminating the unnecessary geodesic reconstruction such as the minima imposition and thereby eliminating the necessity of the post-processing of region merging. The simulation results show that the proposed method can extract context-free markers inside the objects from the complex background that includes multiple objects and efficiently reduces over-segmentation and computation time.

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The study of bituminous coal individual consumption tax policy improvement for rational resource distribution (합리적 자원배분을 위한 유연탄 개별소비세 정책개선 방안 연구)

  • Oh, Junggu;Lee, Jinyoung
    • Journal of Energy Engineering
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    • v.26 no.4
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    • pp.127-142
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    • 2017
  • After individual consumption tax on bituminous coal has been imposed by Korean government after 2014 Jul, we analyse the influence of tax and conclude that the consumption of high calorie coal has been increased and that of low/middle calorie coal has been decreased. And also, the average calorie of coal consumption has been increased and the more fuel cost happens on account of the average calorie increase. Those effects have been caused by the current tax imposition system which does not reflect the bituminous coal trait. The motivation of oversea resource development and the effort of coal blending skill have been decreased because of the current tax policy. We suggest 2 ways of the tax policy improvement system[1. tax imposition system in proportion to 5,000kcal/kg, 2. 15 stages(1 stage : 200kcal/kg) segmentation tax imposition system equal to the tax/(5,000kcal/kg)] to increase the current tax amount, to prevent the coal consumption distortion and to remove the further fuel cost.

A Study on the Imposition of Sanctions on Illegal Use of Government R&D Expenses (정부연구개발비 유용행위 시 제재부가금에 관한 연구)

  • Noh, Sang-Kyun;An, Eun-Sook;Hyun, Byung-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.12
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    • pp.854-862
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    • 2018
  • The Government R&D budget for 2019 exceeded 20 trillion won in order to develop future growth market such as basic research investment and creation of growth engine. As such, the importance of R&D investment is increasing, and various schemes for enforcing efficient and transparent business expenses are being expanded. However, research expenses (Charge ratio) such as fraudulent execution of funds are continuously being generated, and a system of imposition of sanctions is being introduced. In this paper, the legal grounds of sanctions, comparative review of laws and regulations between the ministries, and the criteria of imposition (imputation) were analyzed. In addition, since the amendment of the standard for imposing the intergovernmental surcharges, a single standard has been applied, and the transition process of the surcharging system has been reviewed. As a result of the data analysis, it was found that they focused on micro - utility activities and suggested new policy measures corresponding to them. The Korea Academia-Industrial cooperation Society. The Korea Academia-Industrial cooperation Society.