• Journal of Convergence for Information Technology
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• v.11 no.10
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• pp.93-100
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• 2021

With the spread of digital trade, the share of digital trade under the global trade environment is increasing. However, since there is no international digital trade standard, the discussion to establish a new trade rule has important significance. Countries around the world are implementing digital trade policies in consideration of their own interests, but different regulatory policies are causing trade conflicts. In order to provide safeguards against personal information infringement due to the free movement of data across borders, major countries around the world have taken measures to localize data, and the EU has enacted GDPR. And the United States regards the imposition of the digital tax as a trade barrier, and some countries oppose the implementation of the digital tax for fear of negative impact on their countries. However, discussions on the global digital tax, centered on the OECD and the G20 are making progress. As it is highly likely that a digital tax agreement will be drawn up within this year, countermeasures must also be prepared. Therefore, this study presents implications for the future direction of Korea's trade policy by examining recent trends in digital trade norms and analyzing major issues in digital trade.

• Journal of the Korean Association of Geographic Information Studies
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• v.16 no.3
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• pp.164-179
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• 2013

Ulaanbaatar city, the capital of Mongolia and the center of Mongolian economy, increasingly needs to have a long-term urban planning and a system to impose a tax on land effectively as insufficient development of land and the moving of nomad into urban areas increases during its rapid growth. Therefore, Mongolian government has to prepare a land management system which provides the infrastructure to improve work efficiency and service quality by integrating digitalized data about land and main facilities and sharing data between related departments. This research analyzed the environment to operate the existing land management system and working environment and redesigned database. Furthermore, it integrated all the existing systems, configured service network, and made working environment for land registration, land permission, land payment management to be processed online. With this, it provides the foundation to improve quality of people's life through the preparation of long term urban planning, clean tax administration of real estate, and reconsideration of efficiency about urban infrastructure investment.

• Environmental and Resource Economics Review
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• v.20 no.2
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• pp.199-228
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• 2011

In this study, the effect on the economy-energy-environment gap among regions of reducing GHGs is analyzed under various scenarios, using a multiregional dynamic CGE model. Regions in Korea are classified as six metropolitan areas. Scenarios are set in three cases such as self-regulatory measures, carbon tax and emissions trading scheme. The reduction target under each scenario is again classified according to volume basis and intensity basis. In results, self-regulation is shown to deepen the economic divide mostly, followed by a carbon tax, emissions trading scheme in order. This result could be interpreted such that a system based on market incentives gives less effect on the gap among regions. However, market incentives based system is expected to take time to build. Thus in implementing policies to increase short-term effects of the reduction targets, complementary policies are needed to reduce the regional devide.

• Journal of the Korean Institute of Navigation
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• v.19 no.3
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• pp.35-65
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• 1995

The development of Korean shipping industry is maybe defined into three development stages-industry fixing stage, industry coordinating stage, industry development stage-. The development of shipping industry has been depended on the geovernment/authority role such as shipping policy, system, law, rules and regulations. In 1983, Korean shipping industry reorganization and coordination by shipping authority have made our shipping industry on the stable condition together with each company's efforts. Today's world economic environment such WTO/UR negotiation results get this government role limited. According to the being reduced government role, each company's competitive advantage power becomes more important. Besides, korean shipping industry is exposed into the entire and bitter world competition. In order to win and prevent the world shipping competition, it is necessary to look out the competitive advantage power of Korean shipping industry. The first purpose of this study is the situation analysis for competitive advantage power of Korean shipping industry. The second is to compare with our shipping policies with foreign ones concerned with ship, cargo, crew, tax and others. But in order to compare with foreign shipping, this study need their shipping statistics data, this study has some limit of the foreign data. This study has been carried on the basis of the following items. 1. Shipping environment, 2. Ships and ship acquirement(shipbuilding/purchasing), 3. Oceangoing cargo and ship's stowage rate, 4. Human factor in shipping-crew, 5. The incomes and costs in finacial statements. We have some conclusions as following through the this study. First, Korean shipping industry environment-competitive disadvantage situation- has changed rapidly due to the shipping market opening, free market entering of foreign shipping. Second, Korean shipping is disadvantageous due to the high tax rate and financing conditions in connection with ship acquirement. In order to improve the competitive advantage power, the shipping tax system and ship financing conditions should be reviewed to profitable for owners. Third, but both world and Korean oceangoing cargoes quantity have been increased annualy, Korean ship's cargo stowage rate is being decreased. This is serious situation but Korean shipping take well use of foreign vessel with hire. It is recommended to take use of owner's vessel and hired ones in the long range view, considering the world shipping management. But the number of crew has been decreased by 2, 000~3, 000 annualy, it is desirable that the long sea-experienced crew have been increased. Almost of owners usauly complain the crew cost is the main obstacles to competitive advantage power. Human factor is the most important firm's asset. All owners should pay attention to this though, and invest the proper budget to training, education, welfare as much as possible. In the long run this effects could be feedback to owners. Fifth, We must improve the financial statements structure, that is, the first step is to increase income, the second is to decrease cost, the third is to increase income on the same cost, the fourth is to decrease cost on the same income. It is essential to find out what the urgent investment is and what unnecessary cost is. At last, in order to competite world shipping race, each shipping firm must try for himself to retain the power. The government/authority is no longer dependable. I believe that each firm's power will be the industry's power, the industry's power will be the nations's power.

• Journal of Digital Convergence
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• v.16 no.12
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• pp.257-266
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• 2018

The implication of this study is that the development and market participation of the next generation eco - friendly vehicles is accelerating, and consumers 'interest is increasing. Also, the product attributes of environment - friendly vehicles and the government's policy support for the next generation eco - friendly vehicles. The purpose of this study is to investigate the effect of purchasing behavior of eco-friendly vehicles on the product attributes of eco-friendly vehicles. Economic, image, functionality, and service convenience have positive effects on consumers' purchase intention. As a result of examining the moderating effect of the government support policy between the product attributes of environment - friendly vehicles and the purchase intentions of environment - friendly vehicles, the government or municipal government has no control effect such as vehicle price subsidy, vehicle tax subsidy, Carbon tax support to prevent emissions was found to have a moderating effect of supporting 10,000 won per ton, even if 5,000 won per ton was supported. This suggests that consumers who prefer to buy eco-friendly vehicles are more likely to have environmental factors.

• Tribology and Lubricants
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• v.36 no.3
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• pp.161-167
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• 2020

Petroleum is the most used energy source in Korea with a usage rate of 39.5% among the available 1st energy source. The price of liquid petroleum products in Korea includes a lot of tax such as transportation·environment·energy tax. Thus, illegal production and distribution of liquid petroleum is widespread because of its huge price difference, including its tax-free nature, from that of the normal product. Generally, illegal petroleum product is produced by illegally mixing liquid petroleum with other similar petroleum alternatives. In such case, it is easy to distinguish whether the product is illegal by analyzing its physical properties and typical components. However, if one the components of original petroleum product is added to illegal petroleum, distinguishing between the two petroleum products will be difficult. In this research, we inspect illegally produced gasoline, which is mixed with methyl tertiary butyl ether (MTBE) as an octane booster. This illegal gasoline shows a high octane number and oxygen content. Further, we analyze the different types of green dyes used in illegal gasoline through high performance liquid chromatography (HPLC). We conduct component analyses on the simulated sample obtained from premium gasoline and MTBE. Finally, the illegal gasoline is defined as premium gasoline with 10% MTBE. The findings of this study suggest that illegal petroleum can be identified through an analytic method of components and simulated samples.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.941-949
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• 2020

This study aims to investigate the factors which impact the possibility of Environmental Management Accounting (EMA) implementation in automobile companies in Vietnam. A survey was carried out with automobile enterprises' managers, getting 198 usable respondents, with data and theoretical model analyzed by using SPSS with EFA method. Results indicated that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by elements including motivation to reduce production costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business. The government and professional institutions should play a vital role in promoting EMA practices by issuing specific guidelines and continuous training. Besides, tax authorities should apply the favor policies such as tax incentives to stimulate interest enterprises to implement EMA. However, this study's results only reflect about 63.7% of the impact to the implementation of EMA in Vietnamese automotive enterprises, so there are still some other factors that should be found out in the future researches. This is the first attempt to systematically analyze enterprises' perception and willingness to apply EMA in Vietnamese automobile industry. This study contributes to not only the existing empirical literature of EMA but also enterprises' managers in Vietnam and other transitional economies.

• Management & Information Systems Review
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• v.4
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• pp.161-200
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• 2000

The results of this study on problems and activation plans of venture business are as follows. First, to ensure substantiality of venture business 1) To prepare and support venture investment capital. 2) To make eggective use of founding capital of venture business. 3) To establish the overall supporting system for founding of venture business. 4) To maintain and ensure manpower for venture business. Second. to prepare investment base for venture business 1) To induce the enlargement of venture investment unions. 2) To ensure the sound trust of KOSDAQ. 3) To permantly setup angel capital investment market. 4) To ensure joint system for R&D and knowledge management, and so forth. Third, to promote environment for the founding of venture business 1) To enlarge and roar business incubator (BI) 2) To establish acts of venture complex. 3) To uplift creative tension feeling and entrepreneurship. 4) To maximum the support for adminstration approvals, and so forth. Fourth, to make global strategy for venture business 1) To furnish oversea venture chances for globaligation to venture business. 2) To operate information network. 3) To establish integrating system of oversea support offices. Fifth, to support capital and tax 1) To activate functions of investment organs. 2) To increase the number of venture investment company. 3) To permanently organige angel capitalists. 4) To reduce and exampt the corporation tax, and the like. Above mentioned results of this study have to be practiced, and in future, subdivided studies will be needed.

• Journal of the Korea Society of Computer and Information
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• v.21 no.1
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• pp.139-146
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• 2016

In this paper, we analyze the information asymmetry among investors in online trading environment using rumors which are collected in the Korean stock market for the eleven-year period between January 2004 and December 2014. We find that cumulative abnormal return of sample firms is negative and statistically significant, indicating that a significant fall of the stock price starts before the online disclosure, suggesting that the rumors were reflected in the stock price to a significant extent. Furthermore, individual investors show net purchases on firms prior to disclosure while institutional investors show net sales, showing that individual investors trade unfavorably vis-$\grave{a}$-vis institutional investors. This phenomenon is more evident for the KOSDAQ. This result confirms that the information asymmetry exists between individual and institutional investors in online trading environment.

• Economic and Environmental Geology
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• v.41 no.5
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• pp.609-615
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• 2008

Peru is located on Andean Range and faced Pacific Ocean and one of the important oil and gas production countries in the South America. Peru's oil business have been invested by foreign oil companies due to the good investment environment, even though the Peru could not be self-sufficiency in oil. Increase in oil price of the world has contributed to the oil and gas developments and productions in the last few years in many oil and gas blocks, such as in the 1-AB blocks and Camisea gas field within the Amazon jungles. Korean oil companies also have obtained several oil and gas blocks in the Peru in last few year, corresponding with the resources diplomacy of Korean government. Investment is strongly expected to be increased in the Peru's oil business due to positive investment environment, such as low royalty rate, tax avoidance, and the favourable terms of the contract to foreign companies etc.