• Title/Summary/Keyword: Tax Reduction

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The Method for Vitalizing Electronic Commerce with Impediment Factor Analysis in the Construction industry (건설분야 전자상거래 저해요인 분석을 통한 활성화 방안)

  • Cho Byung-Ock;Han Choong-Hee;Kim Sun-kuk
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.507-512
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    • 2001
  • The government set up a comprehensive plan for EC vitalizations in February 2000 and has begun implementing it. They hope to introduce EC into the economy at large and invoke reconsideration of its efficiency and transparency in the public sector. To accomplish this, the government has built EC utilization system within the industry and trade. However, the overall EC in the construction industry is below expectation. With the aid of the government, larger construction companies are building E-marketplace by increasing the investment in IT and organizing a consortium. On the other hand, small and medium construction companies have difficulties in investing in EC. On the basis of a field research, this study investigates problems that small and medium construction industry confronts in a domestic environment and EC system. It also analyzes the limitations of the tax reduction law for EC. Therefore, this study suggests a counterplan that defines the importance of a government guided plan and necessity of providing incentives to encourage EC Utilization degree.

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Research to Establish Bottom-up Early Childhood Educational/Child Care Policy Plan for Preventing Low Birth Rate (저출생 현상 대책을 위한 상향식 유아교육·보육정책 방안 수립 연구)

  • Kim, Byung-Man
    • Journal of Convergence for Information Technology
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    • v.10 no.3
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    • pp.92-103
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    • 2020
  • This study agrees with the seriousness of the low birth phenomenon in our country and discusses the analysis of the causes of low birth and the establishment of the policy measures for early childhood education and child care in relation to the low birth phenomenon. In particular, the purpose of the policy is to establish a policy plan for up-to-down early childhood education and child care that can be reflected in the policy by members related to early childhood education, breaking away from the existing one for top-down child education and child care. To this end, the research was conducted using Delphi technique and 20 experts in the field of early childhood education and child care were organized into expert panels. In this study, seven policies were proposed for opportunity compliance, eleven policies for service compliance, eight policies for compliance with goods/gift certificates/tax reduction, seven policies for compliance with cash benefits, and five policies for compliance with power. We hope that the bottom-up education and childcare policy measures proposed in this study will provide specific implications and suggestions for resolving the low birth rate.

Information asymmetry and opportunistic behavior of insider : Focusing on fraud event firm (자본시장의 정보불균형과 기업내부관계자의 기회주의적 행태에 대한 실증연구 : 부정사건기업을 중심으로)

  • Lee, Posang
    • Journal of the Korea Convergence Society
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    • v.10 no.11
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    • pp.345-352
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    • 2019
  • This paper examines the opportunistic behavior of corporate insiders and analyzes the relationship between equity change and the possibility of delisting. The findings are summarized as follows. First, the larger the stake reduction of insider, the greater the negative excess return after announcement. In the delisting firm group, there is a significant decrease in equity and statistically significant results in the difference test between the comparative groups. The logistic regression analysis showed that the regression coefficient of equity change was negatively statistically significant, indicating a significant correlation between insider share change and the possibility of delisting. These findings are expected not only to provide useful information for investors, but also to be evidence of capital market information asymmetry.

A Study on the Effectiveness of Blockchain and Legal System and Policy Tasks for SMEs (중소기업의 블록체인 적용효과와 법제도 및 정책적 과제에 대한 융합적 연구)

  • An, Myeonggu;Park, Yongsuk
    • Journal of Convergence for Information Technology
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    • v.9 no.7
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    • pp.14-24
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    • 2019
  • It is necessary to look into multiple subjects, such as effectiveness, laws and polices of blockchain in order to easily accept blockchain technology in small and mid-sized enterprises(SME). This study analyzes the positive effects of applying the block chain to SMEs, examines the laws and policies required to apply them, and identifies the tasks. As a result, we confirmed that it can create positive effects such as optimizing supply chain management, simplifying import and export process documents, improving product quality, facilitating flow of funds, and improving transaction reliability. Also, we confirmed that it is necessary to improve the basic law of electronic transaction, electronic commerce law, electronic financial transaction law, personal information protection legislation, and needs policy supplement for platform development, education system for SMEs, transaction standardization guidelines, tax reduction policy, and block chain research and development. More extensive practical research and specific individual legal studies are needed in the future.

Strategic Planning of Carbon Capture & Storage (CCS) Infrastructure Considering the Uncertainty in the Operating Cost and Carbon Tax (불확실한 운영비용과 탄소세를 고려한 CCS 기반시설의 전략적 계획)

  • Han, Jee-Hoon;Lee, In-Beum
    • Korean Chemical Engineering Research
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    • v.50 no.3
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    • pp.471-478
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    • 2012
  • A carbon capture and storage (CCS) plays a very important role to reduce $CO_2$ dramatically in $CO_2$ emission sources which are distributed throughout various areas. Numerous research works have been undertaken to analyze the techno-economic feasibility of planning the CCS infrastructure. However, uncertainties such as $CO_2$ emissions, $CO_2$ reduction costs, and carbon taxes may exist in various impact factors of the CCS infrastructure. However, few research works have adopted these uncertainties in designing the CCS infrastructure. In this study, a two-stage stochastic programming model is developed for planning the CCS infrastructure under uncertain operating costs and carbon taxes. It can help determine where and how much $CO_2$ to capture, store or transport for the purpose of minimizing the total annual $CO_2$ reduction cost in handling the uncertainties while meeting the $CO_2$ mitigation target. The capability of the proposed model to provide correct decisions despite changing the operating costs and carbon taxes is tested by applying it to a real case study based on Korea. The results will help to determine planning of a CCS infrastructure under uncertain environments.

Willingness to Pay for Residential Water on Drought Conditions (가뭄시 가정용수에 대한 소비자 지불의사)

  • Park, Doo-Ho;Park, Yoon-Shin
    • Journal of Korea Water Resources Association
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    • v.40 no.11
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    • pp.861-867
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    • 2007
  • This Research analyzes the consumers' willingness to pay(WTP) for residential water on severe drought condition. The 7 large cities and 32 chronicle drought regions have been selected for this research survey. Results show that the consumers of large cities, which are relatively rich, think water quality is more important than quantity, but the consumers of 32 chronicle drought regions expressed just opposite. Dichotomous choice and open-ended questionnaire are mixed for the survey and Tobit model is applied in the analysis. As we expected, the higher the education level, the number of household member, and the income, the higher the WTP. When there is 25% reduction of supply, the WTP is about $2 per month. Contrary to the expectation, WTP is just slightly increased for 50% of water supply reduction. This is because of the resistance of tax as well as the limited actual experiences of water shortage so, they underestimated it. In any cases, actual WTP for actual water shortage is much higher than this result. More effective water supply and distribution schedule must be ready as a national and local level to prepare severe drought in the near future. Consumers are willing to pay higher price than the current level for water security. Water distributional system should be reconsidered and alternative source of water also be prepared.

A Study on the Utilization of ESG for Reducing Carbon Emissions in the Building Sector and Development Directions (건물부문의 탄소배출량 절감을 위한 ESG의 활용방안과 발전방향)

  • Sang Duck Moon
    • Environmental and Resource Economics Review
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    • v.31 no.4
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    • pp.801-824
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    • 2022
  • Recently, United Nations found that 38% of global carbon emissions are generated in the building sector, surpassing other industries (32%) and transportation (23%), and ESG is actively used as a way to reduce carbon emissions in the building sector, led by overseas advanced countries. In Korea, as the National Pension Service announced "Consider ESG with more than 50% of investment assets" this year, the move to introduce ESG in the building sector is accelerating, centering on construction companies and asset management companies. However, as the domestic ESG evaluation system is still mainly focused on corporate governance and social responsibility, interest in the environmental sector is lagging behind that of advanced countries. As ESG in the building sector is expected to grow rapidly over the next 10 years, I would like to suggest the following development directions. The first is the expansion of the incentive system. In order for the government to successfully implement policies related to ESG in the building sector, incentive system such as tax reduction and building standards should be expanded further than now in addition to negative systems such as rent restrictions and punishment taxes due to regulatory violations. Second, standardized ESG standards are established. Rather than creating an independent Korean ESG standard that is far from global standards, it is necessary to organize the common parts of global standards and evaluation methods and create and provide guidelines in the form of standard textbooks that can be used equally by all stakeholders. Third, it is an effort to link ESG in the building sector with Digital Transformation(DX). This is because actual energy savings and carbon emission reduction can be realized only when the operation method of the building sector, which is operated mainly by manpower, is digitalized and converted to an intelligent way.

Effect of Direct and Indirect Subsidies on Profitability in General Hospitals (종합병원의 직·간접보조금이 수익성에 미치는 영향)

  • Park, Ki-Hyeok;Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.9
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    • pp.206-214
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    • 2020
  • This study analyzed the impact of direct and indirect subsidies on profitability in general hospitals in Korea. The data were collected from medical institution accounting information disclosure system of 270 general hospitals from 2016 to 2018. The analysis index used the ratio of net profit to business revenue for profitability, and Subsidies index the ratio of subsidies to business revenue(state subsidies for facility investment purposes, Fund related to essential business, research revenue and contribution revenue). According to the study, the ratio of state subsidies, which are direct subsidies, was very high at 57.30 percent for public institution hospitals. ratio of Fund related to essential business, which is a tax reduction effect with indirect subsidies, had the highest at 6.69 percent for Private University Hospitals. which are Indirect subsidies for deficit or operational assistance, research revenue ratio had the highest 2.8 percent for National University Hospitals, contribution revenue ratio had the highest 36.4 percent for public institutions. As a result of looking at the impact of subsidies on profitability, Nation University Hospitals had the lower the ratio of Fund related to essential business and the ratio of research revenue, the higher the net profit ratio of Business revenue. Medical Corporation Hospitals and Foundation Hospitals had the higher the ratio of Fund related to essential business to business revenues, the higher the net profit ratio of business revenue. These results mean that profitability may fluctuate depending on the utilization of funds related to essential business.

The study for changes of plane at the Jeongjagak(丁字閣) accepting functions of the Yeongakjeon(靈幄殿) (조선후기 영악전(靈幄殿) 기능수용에 따른 정자각 평면변화 고찰)

  • Shin, Ji-Hye
    • Journal of architectural history
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    • v.18 no.4
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    • pp.7-23
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    • 2009
  • The "Jeongjagak(丁字閣, T shaped building)" was important building from Goryeo Dynasty to Joseon Dynasty. For long period, the scale and form of the building had been changing bit by bit. The change of building results from the function. As the Jeongjagak accepted the functions of the Yeongakjeon(靈幄殿), there appeared changes of plane. The main function of Yeongakjeon was suppling space for the dead king's coffin. The Yeongakjeon was not built in the first year of King Sukjong(1674). At that time, the Jeongjagak was responsible for the function of the Yeongakjeon as an alternative. Starting from this, the Jeongjagak was used as space for the dead king's coffin. Because the coffin should place on from south to north, it demanded long inner space in south-north direction. Therefore the effort to make enough length in south-north direction was begun from the first year of King Sukjong(1674). In order to solve the problem, the Toigu(退構) was made from the reign of King Sukjong to the 28th year King Youngjo(1852). The Toigu was temporary inner space which was made in one compartment at the Baewichung(拜位廳, the part of the Jeongjagak). But the length of the Jeongjagak's south-north direction was reduced to 61.8m(20尺6寸) at the 33th year of King Youngjo(1857) when the "Gukjosangryebopyon(國朝喪禮補編)" was completed. Also it extended to 84m(28尺) during the reign of King Jeongjo(1774~1800). Following these process of extension and reduction, the length was standardized as 72m(24尺) at the reign of King Sunjo(1800~1834). These facts explains that the main cause of plane change at the Jeongjagak was acceptance of functions that was used as space for the dead king's coffin. Also, the important points of change at the Jeongjagak were the first year of King Sukjong, the 33th year of King Youngjo and the first year of King Sunjo. When it was the first year of King Sukjong and the 33th year of King Youngjo, there were two national funerals. Because of concern about the increasing labor and tax of the nation, the scale of the Jeongjagak was changed to decreasing size. Due to the improvement of drawings and annotation on a Eugwe(儀軌) at the first year of King Sunjo, the size of Jeongjagak was standardized.

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The Development Scheme of Domestic Third Party Logistics for Revitalization of Electronic Trade (전자무역의 활성화를 위한 국내 제3자물류 발전방안)

  • Cha, Soon-Kwean;Jang, Heung-Hoon
    • Journal of Korea Port Economic Association
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    • v.24 no.2
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    • pp.155-174
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    • 2008
  • This paper proposed several activation strategies at both the government and company parts for the development of domestic third party logistics(TPL) to pull electronic trade era much earlier. In the government side, it must need to arrange and integrate complex regulation rules on the Logistics for more smooth access and use the TPL market. Also, it has to provide multiple support policies such as tax reduction, technical and financial service providing, and logistics information system to TPL. Finally, it should construct the government levels education system to train and forster a competent man who is well qualified as a electronic and logiscic expert. The TPL company must build up a total logistics information system concerned with an innovative operation system such as SCM, JIT etc. which can provide logistic services on demand to the electronic trade customers to maximize consumer satisfaction. In the shipper company level, it try to join a long-term strategic alliance with TPL to reduce logistic cost and increase logistic service to its electronic trade consumers.

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