• Title/Summary/Keyword: Tax Planning

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Characteristics of Longevity Factor with Time and Spatial Changes (시간$\cdot$공간적 변화에 따른 장수지수 결정 요인의 특성)

  • 김한중;정남수;김대식;윤성수;이정재
    • Magazine of the Korean Society of Agricultural Engineers
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    • v.45 no.3
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    • pp.116-126
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    • 2003
  • In this study, we research about the relationships of human longevity and environments, inducted the significant factors of longevity from the statistical analysis, and represented spatial distribution of longevity using geographic information system. The factors confining human longevity can be categorized by geography/geology, climate/weather, economy, and social welfare. After analyzing statistical data, dependent variable which means the longevity index is defined by the ratio of population more than 85 years old among population more than 65 years old. The results of analysis show that longevity are related with waterworks ratio, temperature, local tax ratio, and latitude. In this study we discussed about the spatial characteristics which are represented by variance of the longevity index and described a spatial relationship between the longevity index and significant factors which are chosen by statistical analysis. In the further study, in order to sustain the longevity of a region, it is necessary for the effective rural planning to propagate a longevity of rural areas.

Economic Analysis of Plant Utilities Under Environment Factor (환경요소를 고려한 발전설비의 경제성 평가)

  • 정석재;김경섭;박진원
    • Journal of the Korea Society for Simulation
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    • v.13 no.2
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    • pp.35-43
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    • 2004
  • The purpose of this study is an economic analysis of power plant utilities by comparing electricity generating cost including environmental costs. Considering the enormous role of electricity in the national economy, it is very important to study the effect of environmental regulation on the electricity sector. Because power utilities need for large investment during construction, operation and maintenance, and also require much construction lead time. Economic analysis is the important process in the electric system expansion planning. This paper compares the costs of electricity generation including environmental costs between a coal-fired power plant and an LNG combined cycle power plants. With the simulation, this study surveys the sensitivity of fuel prices, interest rate and carbon tax. In each case, this sensitivity can help to decide which utility is economically better in environmental regulation circumstance.

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A Study on the Process of Constructing a Long-Term Railway Network Plan (장기철도망 구축계획의 구축과정에 관한 연구)

  • Seo, Kwang Seok
    • Journal of the Society of Disaster Information
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    • v.8 no.3
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    • pp.267-275
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    • 2012
  • Long-term national railway building comprehensive review of the proposal had 100 in railway history, railway rail network plan. Planning routes for establishing a plan, but, considering the rail network, the plan was that could with the very important meaning in the What more economical route considering the costs and benefits of building a rail network under budget constraints, went through the process of background lines of business unit interval expenses to adopt a business unit interval. Especially in building the railway network, as well as the road plan was to reflect in order to build for the future railway facilities was secured examine the possibility of possible budget commitment. Budget of securing the transportation tax, gasoline tax, and other transportation facilities in order to secure and commit the current funding approach and Review Bodu possible budget scenarios based on it written. Was also enforce rail system built in reviewing the demand more than anything that can take advantage of the railway distance by railway and the merits of the competition means to compete in the form of the assumed situation. The rail network deployment plan, considering this was discussed, based on the results of the plan to establish the first annual or period of the plan change was based on the budget that was unknown.

A Study on Customs Clearance Procedure of Korea and China to Vitalize Online Export of Korean (중국 통관제도 개편에 따른 해외직판 활성화 방안)

  • YU, Kwang-Hyun
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.70
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    • pp.135-157
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    • 2016
  • Globalization of consumption, expansion of cross border e-trade, increase use of internet and mobile have led to rapid growth of world e-commerce particularly in Asia and emerging markets. Impacted by Korean wave, online export is continuously increasing, yet Korea is experiencing severe e-commerce trade imbalance. Export growth rate and ratio of Korean small companies are relatively low from OECD member countries. Therefore, Korean government is currently emphasizing on vitalization of online export to China to resolve trade imbalance and to increase export of small companies. To propose detail measures to vitalize online export to China, this study is focused on export customs clearance procedure of Korea and import customs clearance procedure of China in view of online export company. Also suggested countermeasure plan and analysis for the new tax revision plan related to e-commerce which implemented on April 8th 2016. This study have grouped countermeasure plan by short term plan of firms and long term plan of the government. As for the short-term countermeasure plan for firms, first, comparison analysis of tax rate on products is need to decide type of e-commerce strategy; second, if planning to start e-commerce business to China, sales possibility and certification check is necessary; third, through preparation of customs clearance document is needed; last in order to obtain price competitiveness, new logistics strategy and packing development is required. As for the long-term countermeasure plan for the government, I have suggested cooperated bonded logistics service for small businesses and operation plan of show room for promising Korean products.

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How to Increase the Supply of Rental Housing through Urban Regeneration Program in Korea

  • Huh, Pil-Won;Kim, Duk-Ki;Hong, Yo-Sep;Shim, Gyo-Eon
    • Land and Housing Review
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    • v.5 no.3
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    • pp.137-149
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    • 2014
  • The authors derived rental housing policy measures that are appropriate for the current conditions of Korean housing supply and demand based on the confirmation of the issues of Korean rental housing system and reviewing implications from review of cases of foreign countries and these measures can be categorized into linkage with the urban regeneration and multi-functional development, acquisition of financial resources, operational management, policy and institutional aspects. For the expansion of supply of rental housing, it is essential to link the rental housing policy with urban regeneration. To pursue regeneration of underdeveloped areas and expansion of supply of rental housing in line with urban regeneration, more development sites should be added. Further, the rental home policy must be integrated into a new paradigm that includes securing commercial viability and providing various residential conveniences through multi-functional development. In addition, diversification of developers of real estates turning away from the existing framework of policy that has been focused only on the state-led housing supply so that local governments and private sector players can take part in. Next, new options for funding the supply of rental housing must be sought. First, raising financial resources sequentially through cyclical development approach could be considered. Or, various funding schemes including utilizing Tax-increment financing (TIF) based on the local tax revenues that will be accrued after the development projects and supply of rental housing. Or there should be various schemes to raise funds including utilization of TIFs that are based on the revenues that will be realized after the development projects and supply of rental housing, or utilizing REITs where funds can be provided through private sector investments. Also, getting out from the planning practice that focused only on physical expansion of supply of rental housing, continual operational management must be performed even after the development. These activities must be supported through establishment of control tower at the national level and continuous attention must be paid even after the development by developing specialized operational management companies that are led by private sector players. Finally, in addition to the hardware support that is focused on the public rental housing only, software support such as conditional provision of housing voucher or tax exemption for low-income classes should be provided, too. In other words, a shift from policies that are supplier-centric to ones that are customer-centric must take place.

A Study on the Horizontal and Vertical Equity of Officially Assessed Land Price in Seoul (공시지가의 형평성에 관한 연구 - 서울특별시를 중심으로 -)

  • Jin, Dong-Suk;Choi, Yun-Soo;Kim, Jae-Myeong;Yoon, Ha-su
    • Journal of Cadastre & Land InformatiX
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    • v.50 no.2
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    • pp.133-153
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    • 2020
  • Officially assessed land price has been the index of South Korea since 1989 throughout different sectors of tax and welfare. Officially assessed land price is used as a tax valuation for the tax on property holdings, and the equity of such is the most important factor in the fair taxation for the people of South Korea. On this wise, this research analyzed and verified the horizontal and vertical inequity of officially assessed land price in Seoul by using the real transaction data between 2016 and 2018. In fact, Seoul's assessment ratio for the entire three-year period was 60.64% and it showed to increase each year. Horizontal equity was found to be most favorable in 2017, and the horizontal equity of each borough of Seoul appeared to improve each year. Vertical inequity was found to have reverse inequality in most boroughs of Seoul, however, some parts of Gangnam districts such as Gangnam-gu, Seocho-gu, and Gangdong-gu presented progressive inequality. Such example showed the need for improvement in terms of balance by each borough. The use of quantile regression demonstrated reverse inequality in most quantile, but, the differences in the value of the coefficient by each quantile showed the need for improvement of officially assessed land price with the equity of each quantile. Through the equity verification of officially assessed land price, it was analyzed that the lack of equity was found by year, by borough, and by use district. In order to redeem the lack of equity, the government must systematically supplement the real-estate disclosure system by initiating ratio studies to verify horizontal and vertical equity.

A Study on the Efficient Use of Public Facility Site in the 1st Generation New Town: Focused on Pyeongchon New Town (수도권 1기 신도시 공공시설부지의 효율적 이용 방안 연구: 평촌신도시를 중심으로)

  • Kim, Seong-Hee;Kim, Joong-Eun;Shim, Gyo-Eon
    • 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.

Current and Future Foodservice Management Performance in Child-care Centers (영유아 보육시설의 급식 관리 실태 및 개선방안)

  • Chang, Hye-Ja;Park, Young-Ju;Ko, Eun-Seon
    • Journal of the Korean Dietetic Association
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    • v.14 no.3
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    • pp.229-242
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    • 2008
  • This study examined foodservice management performance in child-care centers and suggests ways in which meal service quality can be improved. Questionnaires were distributed to 51 child-care facilities. The majority of respondents were facility directors (dietitians) and their facility type was tax-paid (92.2%). The dietitian response rate was 51.0%, and the majority (96.2%) were hired with co-management status, visiting a facility once a week (76.0%). Only 52.1% of the facilities had menu planning by a dietitian, and improvements were needed in terms of planning menus with standardized recipes, especially for infant meals. The monthly food cost per child was 47,394 won, and the labor cost for a co-management dietitian was 3,670 won per child, indicating 21.8% and 1.8% of the tuition fee, respectively. Other necessary improvements included: more reliable food purchasing management, securing additional foodservice equipment, and better sanitation management. In addition, respondents rated the following as requirements to ensure high quality meal service: 'modernized foodservice equipment and facilities', 'government financial support', and 'information on nutrition and foodservice management provided by dietitians'. Based on the study results, the following are recommendations for improving meal service quality in child-care centers: Dietitian placement should be extended to facilities of over 50-capacity in addition to their current placement in facilities of over 100-capacity, and co-management dietitians should have their control span restricted to two facilities instead of five. Finally, nationwide nutrition support plans and nutrition education programs should be developed and implemented by dietitians, and their roles should be extended to foodservice mangers as well as nutrition teachers.

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Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.8 no.2
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    • pp.691-708
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    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

Policies to Reduce Alcohol Consumption (음주 감소를 위한 정책방향)

  • 이원재
    • Korean Journal of Health Education and Promotion
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    • v.13 no.2
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    • pp.97-114
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    • 1996
  • Recently, attention for health promotion is rising. Alcohol is widely consumed among adults. About 1/3 of people 15 years of older enjoy drinking alcohol. Some 80% of them drink a half or more bottle of soju each time. Regular excessive drinking of alcohol may cause various problems. WHO(1990) reported that social problems such as divorce, unemployment, and financial difficulties ; psychological problems such as melancholy, suicide, and drug abuse ; physical problems such as cirrhosis, lung cancer, high blood pressure, stroke, and sterilization. The patients with liver disease are estimated to be 628,000. Approximately, 12,000 persons are dying by chronic liver disease and cirrhosis each year. Among the people of 15 years or older, persons dependent on alcohol are estimated to be 1,480,000. This study suggests policies to reduce the consumption of alcohol for planning for health promotion. Limitations of sites and times of sales and designation of sellers, designation of sites prohibiting drinking, limitation of alcohol sales promotion, and restrictions on advertisement can be inaugurated. Increase of price through the raise of tax and taxation of promotion cost. Education of high risk groups such as soldiers, pregnant women, and the youth can be introduced. Provision of alternative socialization programs instead of drinking. Some approaches on target groups were suggested.

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