• Fire Science and Engineering
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• v.20 no.1 s.61
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• pp.83-97
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• 2006

Recently, it is imperatively necessary to expand fire services funds for providing high quality of fire services. This study is to propose the plan of funds expansion for fire services to cope with a hefty increase of fire services demands in a local autonomous entity era. As alternatives of funds expansion, the study suggests the increase of fire public facilities tax rate and extracting new funds by establishing local government firms such as fire hospitals and fire repair firms. In addition, the study also proposes establishing a new common fire facilities tax, imposing fire services tax on gas tax, imposing public facilities tax on electricity tax, and transferring fire services expense to a local autonomous entity.

• Journal of the Korean Society of Hazard Mitigation
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• v.10 no.1
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• pp.57-63
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• 2010

Central government moves welfare, education, and public fire service that need a lot of budget to local governments. But, central government don't give a enough finance support to local governments to implement those services. Therefore, local government suffer from the financial pressure. Fire service is supplied by province government in Korea. Public facilities tax is an object tax for fire service in province government. But, since total revenue of public facilities tax is just about 30% of fire service budget, the financial pressure of local governments has been increasing and the fire services could not been improved comparing with the increasing demands for the services. The purpose of this article is to examine a stable tax system for fire service. To do so, this study analyzes the fire public service budget, finds out some problems, and compares with developed countries to solve these problems.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.501-508
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• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• Journal of the Korean Solar Energy Society
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• v.32 no.3
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• pp.153-161
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• 2012

This study conducted a survey and field investigation on the application of the Public Obligation System for new & renewable energy in public buildings, as well as energy consumption of each building according to their uses. The findings are as follows: (1) Since the introduction of the Public Obligation System (until June 30, 2011), there was average 1.4 new & renewable energy facilities established at 1,433 places. Preference for solar energy facilities was the highest at 57.8%. (2) The revised act sets the obligatory supply percentage of new & renewable energy for each public building: it is 9.0% for a tax office, 4.2% for a dong office, 8.2% for a public health center, and 12.6% for a fire station. All the public buildings except for fire stations failed to meet 10% expected energy consumption, a revised standard. (3) Energy consumption of each public building was 120.6TOE for a tax office, 124.3TOE for a dong office, 166.4TOE for a public health center, and 174.6TOE for a fire station. The energy consumption was comprised of 80% electric power, 18% urban gas, and 1% oil. (4) Electric power consumption per person in the room was high at a dong office, and fuel consumption per person in the room was high at a public health center. In addition, electric power consumption per unit space was high at a public health center, and fuel consumption per unit space was high at a fire station. (5) In all the four public buildings, power load had the highest basic unit percentage at average 55%, being followed by heating load (21.2%), cooling load (15%), and water heating load (7%). A tax office and fire station had 2% load due to cooking facilities.

• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.572-583
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• 2020

The purpose of this study is to find out how to effectively utilize the public facilities site that is being used in the new town for the expansion of newly required public facilities, because it is difficult to carry out redevelopment projects in apartment complexes of 1st generation new town due to the rigidity of land use and macroeconomic conditions. This study examined the following three ways to effectively utilize existing public facilities sites for Pyeongchon new town. First, it suggested how to secure the parking lot by deciding multi-dimensional urban planning facility of public facilities such as parks and schools in superblock that lacks parking space of apartment complex. Second, it suggested a plan to accommodate the demands of public facilities required by increasing the building density of existing public buildings in commercial district as an example of the Anyang Tax Office. Lastly, it suggested a way to install additional functions required by users through the reorganization of the existing public facilities and some extensions by examining the Pyeongchon library.

• Journal of the Korean Society of Hazard Mitigation
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• v.8 no.4
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• pp.67-74
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• 2008

Because the fire service demands are increasing and forms are diversified, the first thing you must do is to make up the fire service budget to keep fire service power sufficiently. Such budget allocation leads to supply enough fire service people want and results in social welfare satisfaction. If the budget of fire service is not enough to meet with its power, sufficient security of the fire fighters would be impossible. Also, when the urgent disasters occur, the government cannot cope with them effectively. In fact, loss of many lives and properties took place in some cities and kuns because of that. The purpose of this study is to investigate the influence of fire service budget for fire service force. To do this, this study reviews fire service budget, fire service force. And this study sets up three hypotheses based on the theoretical backgrounds and the past research. The statistical method used for the verification of hypotheses is multiple regression analysis. The analysis showed that fire service budget per head variable was positive significant, fire service budget ratio variable was not significant. Also, public facilities tax variable was negative significant. Therefore, the analysis showed that public facilities tax couldn't fill the role as a earmarked tax.

• The Journal of Korean Medicine
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• v.32 no.4
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• pp.111-127
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• 2011

Objectives: The aim of this study was to establish a fundamental base for hGMP operational systems implementation. Method: The survey was done with a questionnaire developed through consulting specialists, in order to investigate the present state of manpower, facilities and capitalization of private enterprises, and opinions on what the road map for hGMP implementation must include. Results: The results showed that the business scales of related enterprises were relatively small. Education and health monitoring of employees has been done in fair amounts, but a standard must be established. Essential facilities required for herbal product production were present in most cases. Recognition and understanding of hGMP was low. Various opinions on the implementation of hGMP were gathered. Conclusion: Standardized hGMP education programs, plans to modify existing facilities, public announcements and advertisement of the system, and public assistance funds and tax privileges are needed for the successful implementation of the hGMP operational system.

• Journal of Korean Society on Water Environment
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• v.31 no.6
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• pp.715-722
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• 2015

Four major river basin in Korea has been managed with Total Maximum Daily Load(TMDL) System. Water quality indicators as targeted pollutants for TMDL were BOD and TP. In order to satisfy water quality criteria, government allocation using public treatment facilities and its action plan has been used. However, the role to improve water quality were recently faced to its limitation. It is time to require the role of non-government allocation in private discharge facilities to control good water quality. This study investigated three different scenarios in reduction demands of non-government allocations about industry and private sewages. The three different scenarios were discharge under 1) legal water quality standard, 2) water quality level in 2011 and 3) current water quality level with maximum value in group. The results showed that reduction potential in water discharge for TP indicator was 1,118kg/day, under second scenario with 20% of deduction. This results arrived at 42% of whole reduction potential costs and 0.012mg/L improvement in water quality. In conclusion, to intrigue voluntary participation in non-government allocation, various benefits such as tax reduction, tax exemption, and water quality trading should be provided.

• Journal of Environmental Science International
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• v.13 no.4
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• pp.339-347
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• 2004

This paper asks the question: what choice of environmental policy instruments is efficient to reduce sulfur dioxide from stationary sources\ulcorner: In Korea, command and control has been a common way of controlling $SO_2-emissions.$ When compared to the non-incentive environmental policy instrument such as command and control, economic incentive environmental policy instrument has been the advantage of making polluter himself flexibly deals with in marginal abatement cost to develop environmental technology in the long view. Therefore, the application possibility of the incentive environmental policy instrument was studied in this research to realize the countermeasure for controlling of $SO_2-emissions.$ As a result, enforcement of the countermeasure such as flue gas desulfurizer by command and control would be suitable because power generation is performed by the public or for the public in source of air pollution and thus, economic principle is not applied to the polluter. In the source of industrial pollution, enforcement of fuel tax is found to be suitable for the countermeasure for the use of low sulfur oil in terms of the flexibility of demand for the price in the long tenn. For the permissible air pollution standards applicable to all air pollutant emitting facilities, enforcement of incentive environmental policy such as bubble, off-set, banking policy or tradeable emission penn its would be ideal in long terms according to the regional characteristics and the number and scale of air pollutant emitting facilities.

• Journal of Arbitration Studies
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• v.20 no.1
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• pp.169-189
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• 2010

Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.