• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.1 no.2
• /
• pp.135-155
• /
• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

• The Journal of the Korea Contents Association
• /
• v.16 no.9
• /
• pp.22-39
• /
• 2016

How to obtain the financial resources has not been sufficiently addressed, although the unification of Korea incurs enormous cost. This study explains what tax payers of Korea think with regard to the unification tax which is a contradictory issue as a financial resource. The authors analyzed demographic factors, an initial attitude to unification and tax system, and the degree of knowledge as independent variables affecting the intention to pay the unification tax. Furthermore, through the prospect theory, the authors found out how the attitudes of tax payers change by providing them with different messages according to whether they support or oppose the unification tax. The results showed that a group who are male, a group who are old, and a group with high income tend to support the unification and the unification tax more than others. And the results presents that a group who has more interests in both the unification and the unification tax and a group who has more knowledge about the unification and the tax system have more willingness to pay the unification tax than others. In addition, with regard to the persuasive effect of distinct message types, a message which conceals the cost of attitude change was demonstrated to be more effective than a message which emphasizes the benefit.

• Asian Pacific Journal of Cancer Prevention
• /
• v.14 no.10
• /
• pp.6135-6140
• /
• 2013

Background: Breast cancer is a common malignant tumor which affects health of women and multidrug resistance (MDR) is one of the main factors leading to failure of chemotherapy. This study was conducted to establish paclitaxel-resistant breast cancer cell line and nude mice models to explore underlying mechanisms of MDR. Methods: The breast cancer drug-sensitive cell line MCF-7 (MCF-7/S) was exposed in stepwise escalating paclitaxel (TAX) to induce a resistant cell line MCF-7/TAX. Cell sensitivity to drugs and growth curves were measured by MTT assay. Changes of cell morphology and ultrastructure were examined by optical and electron microscopy. The cell cycle distribution was determined by flow cytometry. Furthermore, expression of proteins related to breast cancer occurrence and MDR was tested by immunocytochemistry. In Vivo, nude mice were injected with MCF-7/S and MCF-7/TAX cells and weights and tumor sizes were observed after paclitaxel treatment. In addition, proteins involved breast cancer and MDR were detected by immunohistochemistry. Results: Compared to MCF-7/S, MCF-7/TAX cells had a higher resistance to paclitaxel, cross-resistance and prolonged doubling time. Moreover, MCF-7/TAX showed obvious alterations of ultrastructure. Estrogen receptor (ER) expression was low in drug resistant cells and tumors while expression of human epidermal growth factor receptor 2 (HER2) and Ki-67 was up-regulated. P-glycoprotein (P-gp), lung resistance-related protein (LRP) and glutathione-S-transferase-${\pi}$ (GST-${\pi}$) involved in the MDR phenotype of resistant cells and tumors were all overexpressed. Conclusion: The underlying MDR mechanism of breast cancer may involve increased expression of P-gp, LRP and GST-${\pi}$.

• KDI Journal of Economic Policy
• /
• v.14 no.3
• /
• pp.49-72
• /
• 1992

This paper examines the increasingly popular belief that higher holding tax will be the ultimate solution for Korea's land problems which include excessive concentration of ownership, high and rapidly increasing land prices, and rampant speculation. In principle, land holding tax can supplement capital gains tax in recapturing capital gains from land or suppress returns from land investment returns in line with other forms of asset. This paper shows, however, that the tax burden must be drastically increased for the tax to achieve such goals, and the resistance from tax payers is sure to be intense. As long as the price expectation remains high, as in Korea where land prices have increased 19% annually during the past 18 years, even such increase in the tax may have little impact on landlords' behaviors, the price trend, or the ownership structure. More effective solutions for Korea's land problems are relaxing land use regulations to encourage the supply for urban land and improving the performance of capital gains tax to recapture windfall gains from land. This paper also notes that the so-called "lock-in effect" of the capital gains tax seems to be exaggerated. Land holding tax should be viewed as a revenue raiser for local governments rather than an anti-speculative policy tool. Abandoning unattainable policy goals and adhering to the general principles of taxation, will make land holding tax much simpler, and will better function as a local revenue source.

• Korean Journal of Metals and Materials
• /
• v.46 no.10
• /
• pp.691-699
• /
• 2008

Electrochemical characteristics of Ti-30Ta-xZr alloys coated with HA/TiN by using magnetron sputtering method were studied. The Ti-30Ta containing Zr(3, 7, 10 and 15wt%) were 10 times melted to improve chemical homogeneity by using a vacuum furnace and then homogenized for 24hrs at $1000^{\circ}C$. The specimens were cut and polished for corrosion test and coating, and then coated with HA/TiN, respectively, by using DC and RF-magnetron sputtering method. The analyses of coated surface and coated layer were carried out by using optical microscope(OM), field emission scanning electron microscope(FE-SEM) and X-ray diffractometer(XRD). The electrochemical characteristics were examined using potentiodynamic (-1,500 mV~ + 2,000 mV) and A.C. impedance spectroscopy(100 kHz ~ 10 mHz) in 0.9% NaCl solution at $36.5{\pm}1^{\circ}C$. The microstructure of homogenized Ti-30Ta-xZr alloys showed needle-like structure. In case of homogenized Ti-30Ta-xZr alloys, a-peak was increased with increasing Zr content. The thickness of TiN and HA coated layer showed 400 nm and 100 nm, respectively. The corrosion resistance of HA/TiN-coated Ti-30Ta-xZr alloys were higher than that of the non-coated Ti-30TaxZr alloys, whic hindicate better protective effect. The polarization resistance($R_p$) value of HA/TiN coated Ti-30Ta-xZr alloys showed $8.40{\times}10^5{\Omega}cm^2$ which was higher than that of non-coated Ti-30Ta-xZr alloys.

• Environmental and Resource Economics Review
• /
• v.30 no.1
• /
• pp.49-77
• /
• 2021

This study uses a choice experiment approach to examine whether different types of feedstocks as well as other attributes such as the cost of bioethanol, bioethanol blending ratio, and government support policies affect consumers' biofuel preferences. We apply a standard conditional logit model, a mixed logit model (MLM), and individual coefficient estimation model (ICM) to estimate the parameters of the investigated attributes. The results show that people prefer domestic and non-food feedstock, along with tax exemption as a support policy. All the attributes show unobservable preference heterogeneity in the MLM and ICM. In particular, willingness to pay for attributes are higher in the genetically modified (GM) feedstock-unknown group than in the known one. We show the importance of using domestic and non-food feedstocks and managing GM feedstocks carefully to avoid consumer resistance when producing bioethanol in South Korea.

• Journal of Environmental Impact Assessment
• /
• v.23 no.6
• /
• pp.417-431
• /
• 2014

There is a Conjoint Analysis to estimate the environmental value of natural river restoration project of Inchon Metropolitan City's small River: Gong-chon Stream, Gul-po Stream, Seung-gi Stream, Jang-su Stream. In order to find out the optimal expense condition, we tried to estimate the possible payable amount. According to the analysis, almost all people are willing to pay 15,000 Won. In case of the river types, the people liked 10 cm's depth of water and there should be brook trail, convenient facilities and flood plain at the stream edge space. But it is impossible to build these facilities with minimum fare 15,000 Won per a household. If the necessary expenses set high, the tax resistance of the local residents will be increased. So, in consideration of the analytical results of the attribute level, we draw five alternatives. This study is based on the results of Incheon metropolitan City residents' survey, and there is Conjoint Analysis to estimate the environmental value of natural-type river project of Incheon metropolitan City. If it is reflected the special assume factors of this study, and if there is exact environmental value estimation of the various river quality through different analysis, then it will become a study of high utilizing.

• Journal of Korea Water Resources Association
• /
• v.40 no.11
• /
• pp.861-867
• /
• 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.

• Information Systems Review
• /
• v.20 no.2
• /
• pp.1-19
• /
• 2018

In many countries, governments invest a substantial amount of budget in open government data (OGD) for governmental performance and transparency. To understand the actual performance of such policies, the governments should measure the realized value. Many organizations and researchers have attempted to assess the value of OGD. However, they have neglected a perspective of consumers who benefit from OGD. Moreover, little research has quantified the economic value. This research examines extant methods of intangible asset valuation to quantify the economic value of OGD in a citizen perspective. In consideration of the extant research methods and the characteristics of OGD, the contingent valuation method is the most appropriate because it effectively reflects various users and their purpose of use. We then conduct a survey of citizens living in Seoul, Korea and assess the economic value of OGD provided by the Seoul government. Findings show that citizens' willingness to pay (WTP) differs across respondents' prior experience, tax resistance, perceived benefit and perceived reality of virtual scenario, but it does not differ across their demographics. WTP also significantly varies across the question formats. We discuss the reliability of the results and implications for future research.