• Title/Summary/Keyword: Necessary expense

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COMPARATIVE STUDY ON LEGISLATION OF CONSTRUCTION EXPENSE PAYMENT BETWEEN CHINA AND TAIWAN REGION

  • Tian Han;Shuzo Furusaka;Tsung-Chieh Tsai
    • International conference on construction engineering and project management
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    • 2009.05a
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    • pp.692-699
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    • 2009
  • In China, the Reform-Open policy was executed in 1978. During the following 30 years, the economic regime in China had been changed to a socialist market economy from a socialist planned economy, and the construction industry in China has been achieved high economic growth. However, as the construction project increasing, a lot of problems which affect the construction expense payment occur. And it is a fact that the construction expense payment disputes have become a serious problem now. Therefore, it is necessary to discuss the problem of Chinese construction expense payment. In this paper, we would like to clarify the difference of the legislation of construction expense payment between China and Taiwan Region.

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Structural Causality between Service Quality, Emotional Response, Perceived Value and Satisfaction : focused on Yeosu Expo 2012 (여수세계박람회 서비스품질, 감정반응, 지각된 가치 및 만족 간 구조적 인과관계)

  • Kim, Ju-Yeon;Choi, Hyun-Joo;Ahn, Kyung-Mo
    • The Journal of the Korea Contents Association
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    • v.14 no.3
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    • pp.427-437
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    • 2014
  • This research has analyzed the influence of Yeosu Expo's service quality on emotion, perceived value and satisfaction. First of all, the Yeosu Expo's service quality scale was composed with five types of levels : exhibition contents, quality of performance, human service, approach convenience and necessary expense. As the result of influence analysis, exhibition contents, quality of performance and necessary expense had significant influence on attendee's positive emotion. Exhibition contents, necessary expense and approach convenience to approach showed significant influence in perceived value, and necessary expense related to the expo had the highest influence among the three values. Also, the attendee's positive emotion and perceived value towards service from expo was analyzed to have satisfactorily significant influence.

Tax Planning For Physician Under Base Expense System (기준경비율 제도 하에서 의원의 세무계획)

  • 오동일
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.4 no.2
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    • pp.102-107
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    • 2003
  • A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

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How Does Media Reports Affect Consumers' Attitude toward the Telecommunication Expense? (언론보도에 따른 소비자의 이동통신비 인식에 대한 연구)

  • Park, Yong Wan;Son, Soomin
    • Journal of Digital Convergence
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    • v.15 no.9
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    • pp.87-97
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    • 2017
  • This paper examined how consumers' attitude toward the telecommunication expense was affected by news reports through the experiment. Participants were randomly assigned to one of four group (control group, high-expense-claimed-media group, low-expense-claimed-media group, and both-exposed-media group), and asked to indicate credibility & neutrality toward media report, similarity between media report, and their own thought, their attitude toward the telecommunication expense. The result of ANOVA showed that the high-expense-claimed-media was perceived more credible and neutral than the low-expense-claimed-media. ANCOVA was conducted to eliminate the impact of similarity between media report and their own thought on the evaluation of credibility & neutrality toward media report, and the result showed that there was no difference. Also, participants evaluated the telecommunication service so expensive, regardless of what kind of media reports they were exposed. We found that consumers' prior belief, which telecommunication service was expensive, might interrupt consumers' learning process for new information from media. To resolve the social pressure about mobile service rate-cutting, it is necessary to investigate how to dampen consumers' stereotype about the telecommunication expense. The future research using the framing effect could be considerable.

Effects of Dining-out Resource on Leisure Satisfaction and Quality of Life (외식 자원 구성 요인이 여가 만족도 및 삶의 질에 미치는 영향에 관한 연구)

  • Kim, Tae-Hee;Kim, Hyang-Mee;Lee, Eun-Jung
    • Journal of the East Asian Society of Dietary Life
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    • v.16 no.6
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    • pp.772-776
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    • 2006
  • The purpose of this study was to examine the differences in satisfaction of leisure life and quality of life using standardized evaluation tools developed by WHO. Resource availability when dining out was measured by objective index(time of dining out, dining out expense) and subjective index(perceived satisfaction with time of dining out and dining out expense). In this study, 500 questionnaires(male & female adults) located in Seoul and the metropolitan area were sampled by convenience sampling and gather in 433 sheets of questionnaire. Data was analyzed by frequency analysis, factor analysis, reliability analysis, correlation analysis and regression analysis using SPSS Win 12.0. As a result there was high positive correlation between time of dining out, dining out expense and perceived satisfaction with time of dining out and dining out expense. Moreover, dining out resources impact on leisure life satisfaction and quality of life. Leisure life satisfaction had fairly high effects on quality of life. Since there is an increase in leisure time the desire to improve quality of life while enjoying dining out as a part of leisure life is increasing and as various forms of consumption takes place, it suggests that segmentation of dining out market is necessary and marketing strategy should be established.

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A Study on the Estimation of Occupational Safety and Health Expense Rate by Safety Environment Change in Construction Industry (건설산업의 안전 환경 변화에 따른 산업안전보건 관리비 적정요율 산정에 관한 연구)

  • Oh, Se-Wook;Kim, Young-Suk;Choi, Seung-Ho;Choi, Jin-Woo
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.4
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    • pp.97-107
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    • 2013
  • Occupational safety and health management expense in construction industry means the monetary amount that the purchaser appropriates to prevent various disaster from happening during the construction period by setting aside a certain amount from subcontract based on the construction type and scale. The current appropriation standard of the Ministry of Employment and Labor has been enforced since its stipulation in 1988 although various policy changes for the safety in construction industry, e.g. the development of occupational safety management techniques in construction industry, changes in construction field site environment, cost depreciation, etc., are happening in Korea and overseas. Therefore, it is required at this point to examine whether the current occupational safety and health management expense appropriation is proper or not on the basis of time trend and the changes in the construction industry environment. Accordingly, this study aims at investigating the appropriation of occupational safety and health management expense for construction industry by the construction type and target expense in response to current construction industry environment and proposing the proper appropriation. The above research result proposes the calibration of the appropriation as specified and stipulated by the Ministry of Employment and Labor by the construction type and target expense, which is necessary to reflect the actual condition of the current construction industry environment.

Analysis of Chuna Manual Therapy Usage Status after the Application of Chuna Manual Therapy Health Insurance (2019-2021) (추나요법 건강보험 급여화 이후 추나요법 이용 현황 분석 (2019-2021))

  • Park, Jung-Sik;Lim, Hyung-Ho
    • Journal of Korean Medicine Rehabilitation
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    • v.32 no.4
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    • pp.61-72
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    • 2022
  • Objectives The purpose of this study was to analyze the Chuna manual therapy usage status after the application of Chuna manual therapy health insurance. Methods This study analyzed the health insurance data (2019-2021). From April 2019 to December 2021, monthly data were collected by simple Chuna, complex Chuna (own expense 50%), complex Chuna (own expense 80%), and special (dislocation) Chuna. Results The major results are as follows. First, in hospital-level medical institutions, simple Chuna and complex Chuna (own expense 50%) occupied a similar proportion. In clinic-level medical institutions, simple Chuna occupies the largest proportion. Second, the amount of use decreased in all medical institutions after September, which is thought to be the result of restrictions on Chuna manual therapy health insurance. Conclusions Therefore, it is necessary to conduct research by receiving more detailed data onr Chuna manual therapy health insurance. Through this, an improved policy of Chuna manual therapy health insurance should be discussed.

Study of Phase Difference between Substations in Parallel Feeding Method (병렬급전에서 변전소간 전압위상차 검토)

  • Lee, Chang-Mu;Lee, Han-Min;Oh, Seo-Chan
    • Proceedings of the KSR Conference
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    • 2007.05a
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    • pp.858-863
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    • 2007
  • With increase of load power the case it will not be able to supply the power which is necessary to the vehicle, it establishes dosage increase of main transformer of substation or power compensation equipment, and must supply the power which is necessary. But like this method the expense and the hour when it is considerable are necessary. As an alternative plan, if neighborhood substation can supply power through parallel feeding then it can supply power applying the equipment of existing. So we investigate the possibility of parallel feeding method between neighboring substations through measuring results of voltage phase difference and analysing feeding circuit,

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A study of the impacts of medical institution information on daily medical expenses and medical expense reduction rate in convergence age (융복합시대에 의료기관 정보가 일당진료비와 삭감율에 미치는 영향에 관한 연구)

  • Yang, Yu-Jeong;Lee, Hye-Seung
    • Journal of Digital Convergence
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    • v.13 no.7
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    • pp.259-268
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    • 2015
  • This research grasped the difference of between the daily medical expenses and the medical expenses reduction rate also the cause of change. In the centre, it was conducted in order to offer the necessary basic data to a recuperation pay management solution's establishment. This research surveyed across the country's urban region 50-general hospital's the infective enteritis disease for a year. Then it was conducted the average daily medical expenses and the average medical expenses reduction rate as a distinguishable survey that is a hospitalization and an outpatient the result is followed. The inpatient daily medical expenses correlated with the total number of medical institution personnel, and the outpatient daily medical expenses correlated with the number of beds.. Inpatient medical expense reduction rate was correlated with number of beds and the total number of medical institution personnel. The interaction between medical institution information and daily medical expenses was found to have a positive (+) effect on the total number of medical institution personnel, as well as the numbers of inpatients vs. outpatient. This research about the medical expense reduction rate and daily medical expense help medical institution's efficient, rational decision making and it will be an important basis of a priority recuperation pay's policy.

A Study on Pattern of Dining Behavior based on Dining-out Expense (외식비 소비지출에 따른 성인의 식행동 양상에 관한 연구)

  • 홍기운;김이수
    • Culinary science and hospitality research
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    • v.8 no.2
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    • pp.93-116
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    • 2002
  • Through a questionnaire survey of 607 respondents over 20 years old currently residing in Seoul, general conditions, items and amount of daily diet, preference of dining-out and instant food, and concern for health were surveyed and the results are as follows. A large portion of respondents, at 36.2% of all respondents, were 20 years old, 57.7% of them graduated from high school or over, and most of them(61.9%) were over middle-class level of living standard. More than half (50.9%) of whom paid less than 10% for dining-out took breakfast as a rule, and 38.3% of whom regularly took meals and 37.3% of them took their regular daily routines. But among whom spent more than 31% for dining-out 46.2% of them took snacks between meals every day. Also, among whom spent more then 31% for dining-out, about 25.6% of them usually dined out every day. On concerns for health, among whom spent less than 10% of dining-out expense, 53.9% of them took exercise almost every day and 32.8% for 30 minutes, and 34.6% of them were generally healthy and 67.5% of them had normal blood pressure. But among whom spent more than 31% for dining-out expenses, 10.3% of them were not healthy, 15.4% had higher blood pressure and 20.5% had lower blood pressure, thus those portion were relatively higher compared with the former group. From those research results, therefore, group who spent lower dining-out expenses were older people with lower educational and living level but regularly took breakfast and exercise. Thus, their daily schedules were routine and took regular meals with healthy condition. The group with lower dining-out expense took right food pattern and kept healthy condition, and, therefore, it implied that dining-out gave significant influence to food pattern of grown-ups. Therefore, nutrition education for grown-ups might be necessary again and our foods as a diet should be re-evaluated and re-highlighted. To formulate the practical nutrition education in early childhood, practical, systematic, and continuous nutrition education might be required and effective and multidimensional education programs should be developed. In addition, various menus of breakfast with diverse materials, wide range of nutrition, and being convenient and time-saving must be studied in the near future.

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