• 제목/요약/키워드: Tax Reduction

검색결과 121건 처리시간 0.036초

Assessing Health Impacts of Pictorial Health Warning Labels on Cigarette Packs in Korea Using DYNAMO-HIA

  • Kang, Eunjeong
    • Journal of Preventive Medicine and Public Health
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    • 제50권4호
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    • pp.251-261
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    • 2017
  • Objectives: This study aimed to predict the 10-year impacts of the introduction of pictorial warning labels (PWLs) on cigarette packaging in 2016 in Korea for adults using DYNAMO-HIA. Methods: In total, four scenarios were constructed to better understand the potential health impacts of PWLs: two for PWLs and the other two for a hypothetical cigarette tax increase. In both policies, an optimistic and a conservative scenario were constructed. The reference scenario assumed the 2015 smoking rate would remain the same. Demographic data and epidemiological data were obtained from various sources. Differences in the predicted smoking prevalence and prevalence, incidence, and mortality from diseases were compared between the reference scenario and the four policy scenarios. Results: It was predicted that the optimistic PWLs scenario (PWO) would lower the smoking rate by 4.79% in males and 0.66% in females compared to the reference scenario in 2017. However, the impact on the reduction of the smoking rate was expected to diminish over time. PWO will prevent 85 238 cases of diabetes, 67 948 of chronic obstructive pulmonary disease, 31 526 of ischemic heart disease, 21 036 of lung cancer, and 3972 prevalent cases of oral cancer in total over the 10-year span due to the reductions in smoking prevalence. The impacts of PWO are expected to be between the impact of the optimistic and the conservative cigarette tax increase scenarios. The results were sensitive to the transition probability of smoking status. Conclusions: The introduction of PWLs in 2016 in Korea is expected reduce smoking prevalence and disease cases for the next 10 years, but regular replacements of PWLs are needed for persistent impacts.

근로장려세제(EITC)의 근로유인 분석 -2차 개정안 근로시간 증감 비교- (Analysis on the Effect of EITC(Earned Income Tax Credit) on Work Incentive -Focus on the second policy that was revised in 2011-)

  • 김건태;김윤영
    • 한국콘텐츠학회논문지
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    • 제17권8호
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    • pp.382-395
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    • 2017
  • 본 연구는 2차 개정 근로장려세제(EITC)의 근로유인 효과가 있는지 분석하고자 한다. 따라서 한국복지패널 8차 웨이브(2013년)와 9차 웨이브(2014년)를 구축하여 2011년 변경된 정책의 효과성을 검증하고자 한다. 또한, 방법론적 한계를 극복하기 위하여 먼저 다중회귀분석을 실시한 다음 성향점수분석(PSM)을 실시하여 양자 분석방법의 결과를 비교하도록 한다. 근로장려세제에 대한 인지여부와 근로장려금의 수령여부가 독립변수가 되고, 근로시간의 증감이 종속변수가 된다. 6,025가구 중 에서 조건에 일치한 가구 535가구를 선택하였다. 다중회귀분석과 성향매칭 분석 결과, 첫째로 근로장려세제에 대한 인식은 통계적으로 유의미한 관계가 없었다. 둘째로, 근로장로금 수령여부는 근로시간의 감소에 통계적으로 유의미한 결과를 보여주었다. 경제위기 이후 실업률의 증가로 인해 저소득층의 취업여건이 매우 악화되었다. 이에 근로의욕을 자극할만한 인센티브를, 개정된 근로장려세제는 제공하고 있지 못하다고 볼 수 있다.

일본 근대문화유산의 보호시책에 관한 연구 (Protection of Cultural Heritage for the Modern Ages in Japan)

  • 김태영;김동식
    • 건축역사연구
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    • 제9권2호
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    • pp.101-116
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    • 2000
  • Many cultural heritages for the modern ages in Korea are becoming lost rapidly as a result of subsequent technological innovation and changes in industrial structures and other reasons. But they are indispensable for an understanding of history, tradition culture of Korea, and form the basis for development and advancement of future culture at the same time. Therefore, this study is aimed to review the protection of cultural heritage in Japan, establishing the protection policies in Korea. In Japan, The Advisory Committee for the Preservation and Utilization of Modern Cultural heritage was organized by The Agency for Cultural Affairs. And this classified modern cultural heritage into four fields, as like; (1)monuments, (2)buildings, (3)fine arts and historical heritage, and (4)life, culture, and technology to pursue concrete research and study. The next step is tarrying out investigations to identify these cultural heritages, which were once the backbone of Japanese modernization and are now in the process of being lost, in an effort to preserve them as cultural heritage of the Japanese modernization period. The investigation will have conducted on an about eight year scheme starting with 1996. And it's will ask all local boards of education(of the prefectures, cities, towns, and villages throughout the country) to supply all related records or documents available and to cooperate in field studies. So now, many cultural heritages for the modern ages in Japan have been designated as Important Cultural Properties, Registered Tangible Cultural Properties, Monuments, etc. And they have been prepared various tax policy(ex, reduction of the real estate tax). Also, that's examples are not only one by one but magnified with protection of large-scale construction associated with region. In addition, magnified with region's activities. In conclusion, in the process, protection has been extended to a broader variety of cultural properties and much consideration has been given to the methods of protection in Japan.

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고정오염원에서 발생하는 SO2 배출량 저감을 위한 효율적인 환경정책수단의 연구 (Research of Efficient Environmental Policy Instruments for the Reduction of SO2-Emissions from Stationary Sources)

  • 이영준
    • 한국환경과학회지
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    • 제13권4호
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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.

BSC와 EVA를 이용한 TDABC 통합시스템의 개발 (Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA))

  • 최성운
    • 대한안전경영과학회지
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    • 제16권3호
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    • pp.451-469
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    • 2014
  • The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

일본의 건축물 녹화 관련제도 연구 (A Study on Related System of Building Greening in Japan)

  • 윤용한;주진희;김원태
    • 한국환경과학회지
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    • 제19권12호
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    • pp.1397-1402
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    • 2010
  • In recently, building greening to improve the urban environment is a very important areas. Thus, in order to promote the building greening is needed for the arrangement of its related system. In this study, analyzed the related system in Japan and the results obtained are as follows. Related system in Japan are to promote the spread of compulsory and dissemination of guidance. And to promote the spread of dissemination of guidance are to allowed a system to be included in green area of the site required, plans to loan the costs of greening, plans to subsidize the cost of greening, tax reduction and exemption, incentive on floor area ratio, plant supply and other technical guidance system. In conclusion, in order to promote the building greening note the related system of Japan and our related system should be arranged.

전압형 Back-to-Back HVDC를 이용한 수도권 전력 계통의 탄소세를 적용한 혼잡 비용 절감 방안 연구 (Congestion Cost Reduction considered Carbon Tax using Voltage-Sourced Converter Back-to-Back HVDC)

  • 권도훈;이동우;문승일
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2011년도 제42회 하계학술대회
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    • pp.242-243
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    • 2011
  • 우리나라의 전력 계통은 수도권에 부하가 집중되어 있는 반면에 발전 설비는 비수도권에 위치해서 대규모 북상 조류가 발생한다. 이런 대규모의 장거리 전력 전송은 계통의 안정도를 떨어뜨리고 사고시 전력 계통에 불안정을 야기할 수 있다. 때문에 이를 방지하기 위해 송전전력을 제한하게 되고 그로 인한 혼잡비용이 발생한다. 전압형 BTB(Back-to-Back) HVDC의 경우 유효전력과 무효전력의 독립적인 제어가 가능하므로 전압형 BTB HVDC를 수도권 전력 계통에 투입시켜 무효전력을 보상해줄 수 있다. 무효전력을 보상해주면 수도권으로의 융통전력이 더 증가하게 되고 그로 인한 혼잡비용을 절감시킬 수 있다. 본 논문에서는 PSS/E를 이용하여 전압형 BTB HVDC를 수도권 전력망에 투입하여 융통전력을 계산하고 이를 토대로 탄소세를 고려한 혼잡 비용절감 효과를 알아본다.

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대도시 음시물쓰레기 재활용 방안 평가 (The Assessment of Recyc1ing of Garbage Discharged from Metropolitan City)

  • 홍상표
    • 환경영향평가
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    • 제8권1호
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    • pp.133-139
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    • 1999
  • Community residents are tend to evade waste treatment facilities such as waste landfills, waste incinerators. Therefore, decision-makers of waste management are concerned about the reduction and recycling of food garbage. As a treatment alternative of food garbage which consists of 30% of municipal waste, producing compost and feed stuff from food garbage is environmentally amenable. In considering the characteristics of food garbage are putrid and high moisturized, methods of landfilling and incineration for food garbage are environmentally inadequate. For the institutionalization of food garbage recycling, separate discharge, establishment of collection system, securing of market for compost and feed stuff manufactured from food garbage, and tax and financial incentives for food garbage recycling facilities are necessary.

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명예산업안전감독관 제도의 운영현황 및 개선방향 (The Improvement Direction of the Honorary Industrial Safety Supervisor System)

  • 이동형;김병규
    • 대한안전경영과학회지
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    • 제4권1호
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    • pp.11-25
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    • 2002
  • Though the Honorary Industrial Safety Supervisor System was activated from 1995, the system did not show the better effectiveness due to the unconcern of top management and the insufficient support of government etc. The purpose of this study is to analyze the problems of the system and to present the improvement direction of that system. The research result points out that we have to consider the following countermeasures; First, the government should make up the support system by a law dealing with proper compensation and professional education for the supervisor, and tax reduction for companies. Second, the companies should make an effort firming up the safety consciousness of top management, and strengthening the employees' concern about safety through continuous safety education and campaign by a labor union, and promoting the supervisor's pride through recognition from top management and other employees.

탄소세 변화에 따른 IGCC와 이산화탄소 저감기술 진입경쟁력 및 온실가스 저감효과 분석 (A Study on Competitiveness and GHG Mitigation Effect of IGCC and Carbon Capture Technology According to Carbon Tax Change)

  • 전영신;김영창;김형택
    • 에너지공학
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    • 제17권2호
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    • pp.54-66
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    • 2008
  • 2005년 2월 16일 발효된 교토의정서 체제에서 부속서 I 에 포함된 선진국들은 온실가스에 대하여 2008년부터 2012년까지 연간 1990년 대비 년 평균 5.2%를 감축하도록 목표량을 규정하였다. 이러한 목표량을 달성하기 위하여 EU등의 국가는 배출권 거래제도 및 청정개발체제(CDM)사업 등 온실가스를 저감하기 위하여 힘쓰고 있다. 교토-의정서 1차 공약기간 중에서 온실가스 감축목표를 부여받지 않은 OECD국가는 우리나라와 멕시코 두 나라 뿐이며, 이산화탄소 배출량 9위인 우리나라에 2차 공약기간(2013년$\sim$2017년)부터 의무저감에 대한 국제적 압력이 가중되고 있다. 본 연구에서는 탄소세를 변화시키면서 발전소 건설의 변화와 그에 따른 $CO_2$ 저감량을 계산하고, 시나리오 별 석탄가스화복합발전(Integrated Gasification Combined Cycle; IGCC)과 $CO_2$ 저감장치 설치 발전소의 진입경쟁에 대하여 분석하였다. 시뮬레이션 결과 탄소세가 증가하더라도 원자력발전소의 건설이 무조건 증가하는 것이 아니라 일정한 비율만을 차지하고, 석탄화력발전소의 감소비중을 LNG 복합화력이 차지하는 것을 알 수 있었으며, IGCC와 같은 대안 기술이 존재한다면 석탄화력의 감소비중의 일부를 차지한다.