• Title/Summary/Keyword: Tax structure

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Financial Supports of Government for Nonprofit Social Service Organizations in the United States (비영리 조직에 대한 정부재정지원에 영향을 미치는 요인 : 미국의 사례를 중심으로)

  • Rho, Yeon-Hee
    • Korean Journal of Social Welfare
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    • v.49
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    • pp.129-161
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    • 2002
  • This study explores whether there are differences in financial structure and governmental support between social service organizations and other nonprofit organizations. In addition, it analyzes what factors are related to governmental supports for both types of nonprofit organizations. Guided by the argument that specific areas where nonprofits primarily operate can explain a difference of relations between nonprofit organizations and funders, this study compares revenue sources and expenditures of social service organizations and other nonprofit organizations in the United States. Also, based on resource dependence theory and taking some important indexes from financial ratio analysis, this study also identifies factors that affect governmental supports for nonprofit organizations. The study sample consists of 10,690 organizations that reported tax form 990 in 1996. Binary logistic regression analysis was conducted for the study. The results show that social service organizations obtained more revenue from government than other nonprofit organizations. Also, logistic regression analysis suggests that revenue diversification and financial characteristics were significantly associated with governmental supports for nonprofit organizations in the United States.

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A Study on the Competitiveness Improvement of Coastal Shipping for Northeast Asia Logistics-Hub (동북아 물류거점화를 위한 연안해운 경쟁력 제고방안에 관한 연구)

  • Lee Yon-Jae;Ahn Ki-Myung;Kim Kwang-Hee;Kim Hyun-Duk
    • Journal of Navigation and Port Research
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    • v.29 no.6 s.102
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    • pp.501-508
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    • 2005
  • The purpose of this paper is to present the alternatives for improving coostal shipping logistics system to be a logistic hub-nation with a competitive edge. For this purpose, major environmental factors in Northeast Asia and accordingly its effects are analyzed And then the effects of coastal shipping system's development strategy is analysed using Structural Equation Model and Multiple Regression Model. Research results show that three types of coastal shipping development strategy( connected transportation system, structure of coastal shipping system, governmental support policy) will contribute much to being a logistics hub-nation. From the results, some implications are derived as follows. Firstly, environmental-friendly balanced ocean-coastal transport system is required Secondly, a excusive feeder port, Ro-Ro ship & high-speed ship are necessary to establish the one-stop logistics service system Finally, governmental support policy and subsidy(tax-exempted oil & various tax benefits) are required to reactivate lagged coastal shipping system to be a logistic hub-nation with a competitive edge.

A Study on the Competitiveness Improvement of Coastal Shipping for Northeast Asia Logistics-Hub (동북아(東北亞) 물류거점화(物流據點化)를 위한 연안해운(沿岸海運) 경쟁력(競爭力) 제고방안(提高方案)에 관(關)한 연구(硏究))

  • Lee, Yon-Jae;Ahn, Ki-Myung;Kim, Kwang-Hee;Kim, Hyun-Duk
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • v.29 no.1
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    • pp.441-449
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    • 2005
  • The purpose of this research is to present the improvement measure of lagging behind coastal shipping system to be a logistic hub-nation with a competitive edge. For this purpose, this research tries to find out major northeast asia environment factors and accordingly the effects of its. The effects of coastal shipping system's development strategy is analysed by structural equation model and multiple regression model. Research results show that three types of coastal shipping developing strategy(connected transportation system, structure of coastal shipping system, governmental support policy) will contribute much to be logistic hub-nation. The contribution effects is increasing cargo from strengthened feeder transport system and maximizing logistic service &minimizing logistic costs. From the result, some implications are derived as follow. First, familiar environmental balanced ocean-coastal transport system is required. Second the one-stop logistic service system is necessary to build excusive feeder port, and to establish Ro-Ro ship & high-speed ship, etc.. Third, governmental support policy and subsidy(tax exempted oil & various tax benefits) are required to bring up lagging behind coastal shipping system to be a logistic hub-nation with a competitive edge.

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A Multi-level Longitudinal Analysis of the Land Price Determinants (지가형성요인의 다수준 종단 분석)

  • Lee, Chang Ro;Park, Key Ho
    • Journal of the Korean Geographical Society
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    • v.48 no.2
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    • pp.272-287
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    • 2013
  • This paper describes the importance of selecting explanatory variables(e.g. land price determinants) in hedonic pricing models employed in predicting real estate price, and explores dynamics of the land price determinants over time. The City of Junju was chosen as the study area, and repeated measured price data of standard lots over 17 years were analyzed. We applied a three-level modeling approach to this data in consideration of its nested data structure and longitudinal characteristics. Main land price determinants we focused on are primarily based on items included in the standard comparison table of land price, which is an official hedonic pricing model used by Government to estimate land price for tax levy. Our result shows that the land price fluctuation over 17 years was not uniform over the whole study area with each neighborhood revealing different price trend, and as such warrants longitudinal model components. In addition, some of determinants previously recognized as important were proved insignificant. It was also found that significant determinants at a particular time point lost its power gradually over time and vice versa. It is expected that more accurate prediction of price would be possible when taken account for this dynamics of price determinants over time in applying hedonic pricing model method.

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Line Edge-Based Type-Specific Corner Points Extraction for the Analysis of Table Form Document Structure (표 서식 문서의 구조 분석을 위한 선분 에지 기반의 유형별 꼭짓점 검출)

  • Jung, Jae-young
    • Journal of Digital Contents Society
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    • v.15 no.2
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    • pp.209-217
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    • 2014
  • It is very important to classify a lot of table-form documents into the same type of classes or to extract information filled in the template automatically. For these, it is necessary to accurately analyze table-form structure. This paper proposes an algorithm to extract corner points based on line edge segments and to classify the type of junction from table-form images. The algorithm preprocesses image through binarization, skew correction, deletion of isolated small area of black color because that they are probably generated by noises.. And then, it processes detections of edge block, line edges from a edge block, corner points. The extracted corner points are classified as 9 types of junction based on the combination of horizontal/vertical line edge segments in a block. The proposed method is applied to the several unconstraint document images such as tax form, transaction receipt, ordinary document containing tables, etc. The experimental results show that the performance of point detection is over 99%. Considering that almost corner points make a correspondence pair in the table, the information of type of corner and width of line may be useful to analyse the structure of table-form document.

An Empirical Analysis on Trade-off Theory and Pecking Order Theory for Medical Institutions's Capital Structure (의료기관 자본구조에 대한 상충관계이론과 자본조달 순위이론 실증분석)

  • Kim, Jai-Myung;Ham, U-Sang
    • Health Policy and Management
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    • v.16 no.4
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    • pp.24-47
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    • 2006
  • Based on the findings of a study focused on medical institutions(Fama & French, 2002), this study determined possible causality between determinants of capital structure and liability level, while estimating targeted debt ratio. Moreover, it also examined hypotheses about the adjustment of targeted debt ratio and the of fundraising patterns, so that it verified the relative priority of trade-off theory and pecking order theory. First, profitability had positive(+) relationships with liability level, while investment opportunities had negative(-) relationships with liability level. This finding supported pecking order theory, and non-liability tax shield effects had negative(-) relationships with liability level as estimated in both trade-off theory and pecking order theory. Next, this study verified trade-off and pecking order theory at once by means of regression analysis about the variation of liability level in associations with disparity from targeted debt ratio and short-term fluctuation of profit and investment. As a result, it was noted that liability level became mean-reversed to targeted liability ratio but slowly, SO it was difficult to assert that such mean reverse may support trade-off theory. However, the finding that most of short-term fluctuations of profit and investment are absorbed into liabilities supported pecking order theory. On the other hand, it was found that the larger scale of medical institutions is more supportive of pecking order theory in the associations between liability level and profitability and the fundraising patterns than trade-off theory.

Syntaxonomical and Synchorological Characteristics of the Cool-temperate Mixed Forest in the Southern Sikhote Alin, Russian Far East (극동러시아 남연해주의 냉온대 침활혼합림의 군락분류 및 분포적 특성)

  • Kim, Jong-Won;I. Manyko
    • The Korean Journal of Ecology
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    • v.17 no.3
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    • pp.391-413
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    • 1994
  • The northernmost type of the monogolian oak forests in the Russian Far East was studied in terma of syntaxonomy and synchorology. Hand-sorting method, computer program TWIN-SPAN, CANOCO and SYN-TAX III were engaged for the classification and data analysis. Correlation between plant communitie and environmental factors was analyzed by DCA (Detrended Correspondence Analysis) using NeCD (Net Contribution Degree) of species. Three plant communities were recognized: the Abieti holophyllae-Quercetum mongolicae, the Lespedezo-quercetum mongolicas and the Rosa ussuriensis-Quercus mongolica communit. They were included into the alliance Jeffersonio-Quercion monogolicae which is representative to the cool-Temperate forests mixed by conierous and broadleaved trees in southern Sikhote Alin. Human impact was signified as the most important factor to interpret the disjunction of plant communities of which DCA ordination yielded sharp contrasting objects (i.e. stands and species). In the amhi-Tonghae region, alaogous vegetation types such as the Jeffersonio-Quercion monogolicae of Russian Far East, the Quercion grosseserratae of Japanese Hokkaido and the Pino koraiensis-Quercion monogolicae of Koream peninusula were reviewed in terms of similarity of species composition and stratum structure. It is signified that the Jeffersonio-Quercion monogolicae was one of the continental types more similar to Korean alliance that to Japanese one.

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A Study on the Effect of the Improvement of Investment Environment with Investment Incentive on National Economy

  • Moon, Jae-Young;Lee, Won-Hee;Choi, Pyeong-Rak;Suh, Yung-Ho
    • International Journal of Quality Innovation
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    • v.9 no.2
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    • pp.129-147
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    • 2008
  • This research is to investigate the effect of the improvement of investment environments with investment incentive on Korean national economy by looking into the foreign investment support system in Korea. To this end, first research model was set up based on our literary study and case study was conducted on 150 foreign companies that were located in industrial complex for foreign companies, received the tax benefit and government subsidization. And it was found that even though the foreign companies were contributing to the national economy in general such as in the area of production, export, employment, development of technology, there was no significant contributory difference between the investment incentive beneficiary and non-beneficiary foreign companies. Therefore it deemed reasonable to reconsider the way Korean government supports foreign companies in Korea and to reinforce foreign companies' relevance to national policy agenda with additional incentives to foreign companies located in comparatively less developed areas. As a way to promote foreign investment, promotion of investment infra such as improvement of follow-up services, openness to foreign investment, industrial deregulations in capital area, revitalization of free economic zone, efficient system to promote foreign investment and the reinforcement of public relations were considered necessary, especially the upgrading of economic structure and the integrated management of domestic and foreign investors deemed necessary for the optimal distribution of the industries.

Determinants of Financing Decisions of the KOSDAQ Firms (코스닥 기업의 자본조달 결정요인)

  • Guahk, Se-Young
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.12 no.12
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    • pp.5663-5670
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    • 2011
  • This study performed empirical analyses of the static trade-off theory and the pecking order theory which explain financing behavior of firms. The results of regression analyses using the data of 762 listed non-financing firms on the KOSDAQ market from 2000 to 2010 have shown mixed evidences supporting either the trade-off theory or the pecking order theory. Specifically, as the effective tax rate and the firm size increases, debt ratio increases, which is consistent with the trade-off theory. However as the growth opportunity and the profitability increases, debt ratio decreases, which is consistent with the pecking order theory.

A Study on the Application Cases Analysis of ESS(Energy Storage System) to Electric Power System (에너지 저장 시스템의 전력계통 적용 사례 분석)

  • Ko, Yun-Seok
    • The Journal of the Korea institute of electronic communication sciences
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    • v.11 no.1
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    • pp.53-58
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    • 2016
  • Because a progressive tax of home electricity rates is charged and a continuous rise of industrial electricity rates is expected in order to solve the global warming, the high oil prices and the serious power shortage problem, the efforts to apply the energy storage systems which can significantly improve the energy usage efficiency to the smart grid are trying newly. In this study, characteristics of the secondary battery which can be used as energy storage devices, the structure and operation principle of a lithium-ion battery, and the concept of energy storage systems are research and analyzed. In addition, in this paper, the base technologies which are required to apply to the energy storage system to electric power system are established by studying about installation location and application methodology of energy storage system to electric power system.