• 통상정보연구
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• 제8권2호
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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.

• 상하수도학회지
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• 제28권5호
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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.

• Journal of Korea Trade
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• 제24권3호
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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.

• 상하수도학회지
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• 제33권2호
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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.

• Pediatric Infection and Vaccine
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• 제5권1호
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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.

• 말소리와 음성과학
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• 제5권4호
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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.

• Interaction and multiscale mechanics
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• 제2권4호
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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.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2000년도 ITC-CSCC -1
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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.

• 에너지공학
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• 제26권4호
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• pp.127-142
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• 2017

2014.7월 유연탄 개별소비세 부과 이후 고열량탄 및 기준 구간내 상위 열량탄 선호 현상 등 사용량 왜곡 현상이 나타나 평균 도입열량 상승으로 추가적인 연료도입 비용이 발생하였다. 이에 따라 고열량탄 위주의 호주/러시아탄 비중이 확대된 반면 중,저열량탄 위주의 인도네시아탄 비중이 축소되었다. 이는 유연탄의 특성 반영이 미흡한 과세 제도에 따라 나타난 현상으로 사용량 왜곡 뿐 아니라 해외자원 개발 동기부여 저해, 연소기술 개발 차질 등의 문제가 있어 이를 해결 하기 위한 개선 방안이 필요할 것이다. 적정 세수를 유지하면서 사용량 왜곡을 해소할 수 있는 개선방안으로 5,000kcal/kg 기준열량 비례 부과방식과 5,000kcal/kg 기준 열량 세액단가와 동일한 상하 200kcal/kg 단위 총 15 구간 세분화 부과방식이 있으며 이를 통해 사용량 왜곡 현상 해소는 물론 세수증대와 연료도입 비용 절감의 효과가 있을 것으로 예상한다.

• 한국산학기술학회논문지
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• 제19권12호
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• pp.854-862
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• 2018

기초연구투자, 성장동력창출 등 미래 성장시장 개척을 위해, 2019년도 정부R&D 예산은 20조원을 돌파하게 되었다. 이처럼 연구개발 투자의 중요성은 높아지고 있으며, 효율적이고 투명한 사업비 집행을 위한 다양한 제도 또한 확대 시행중이다. 그러나 사업비 부정집행 등 연구비 유용행위는 지속적으로 발생되고 있는바, 이에 대해 강력한 제재조치수단인 제재부가금 부과제도가 본격 도입 시행되고 있다. 본 논고에서는 제재부가의 법적근거, 부처 간 법령 비교검토, 부과기준(부과율) 분석을 실시하였으며, 실무 활용에 본 연구의 목적이 있다. 또한 부처 부가금 부과기준의 일원화 개정이후 단일기준을 적용 시행함에 따라, 이에 부가금제도의 변천과정을 고찰하고, 최근 3년간 부과자료를 근거로 구간별 부과현황 등 정밀분석을 실시하였다. 데이터 분석결과 소액 유용행위에 집중 부과되고 있음을 도출하였으며, 이에 상응한 새로운 정책방안을 제시하였다.