• Title/Summary/Keyword: Taxation

검색결과 255건 처리시간 0.023초

한국 제조업에 대한 외국인직접투자지수의 측정 (The Measurement of Foreign Direct Investment Index to the Korean Manufacturing Industry)

  • 최동수
    • 통상정보연구
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    • 제11권3호
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    • pp.391-408
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    • 2009
  • This study first designates the factors affecting Foreign Direct Investment (FDI) in order to analyze the FDI in Korea, and calculates the Korean FDI index by using various designated variables and by applying Factor Analysis Technique. In addition, it attempts to understand the influence wielded by the foreign investment variables of foreign multinationals on FDI in Korea, by setting to analyze & verify Environmental Factors and the overall model based on FDI in Korea. Through an emprical analysis of USA, Japan, EU, China, as our hypothesis, we could verify that the positive effects(+) among the decisive factors of FDI in Korea include the market size, the mean earning rate of domestic manufacturing industries, and the marketing capacities of foreign corporations, while the negative effects(-) include the ratio of taxation on domestic manufacturing industries. Other FDI factors have various effects on each, so some factors show the same effects as the hypothesis while others show separate effects. In addition, the only nation for which the effects of FDI factors in Korea coincide with the hypothesis completely is the USA, while other nations (such as Japan, EU, China) have some effects that conform to the hypothesis, but other effects do not accord with it.

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A System Dynamics Approach to Analyze the Effect of a Fostering Policy on the Coastal Shipping Industry

  • Park, Sung-Jin;Pa, Hoo-Seok;Shin, Yong-John
    • 한국항해항만학회지
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    • 제40권5호
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    • pp.345-351
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    • 2016
  • This study presents a system dynamics methodology to evaluate quantitatively the effect of the Korean government's development policy, such as tax reductions, on the industrial economy. System dynamics is often perceived as an optimized means to identify the dynamic inter-relationships among various factors of development policies, and in particular the industrial characteristics and uncertainties of the coastal shipping industry. The results of simulations used in this study shows that the impact of development policies such as tax reductions would increase shipping demand for about 4 years, and that tax incentives could raise the demand volume for cabotage cargo from 5.26 to 11.11%, through the available freight-down by 90~95% points. The system dynamics approach used in this paper represents an initial attempt to use this methodology in studies of the coastal shipping industry. On the basis of our simulations, the industrial effects of other development policies, such as ship financing support, investment of social overhead, or crew supply, could also be analyzed effectively. Additionally, it should be possible to extend these results by developing a comprehensive model encompassing these various analyses.

The Economics Evaluation of Grid-connected Photovoltaic Systems in Residential Houses

  • Lee, Hyun-Seung;Kim, Sung-Bum;Shin, U-Cheul
    • KIEAE Journal
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    • 제15권6호
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    • pp.5-10
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    • 2015
  • Purpose: To evaluate the economic performance of grid-connected photovoltaic system in residential house, household electricity bill policy of Korea Electric Power Corporation (KEPCO) must be applied precisely, and market tendency and uncertainty of system also need to be considered. In this study, to evaluate the economic feasibility of PV system, we measured PV power generation and electricity consumption of six of Green home in Daejeon through web based remote monitoring system. Method: We applied Monte-Carlo simulation based on life cycle cost analysis, to reflect an uncertainty of main factor in economic feasibility evaluation of photovoltaic system. Result: First, with deterministic analysis, the difference of NPV of cumulative financial savings among households varied from -3,310 ~ 24,170 thousand won, portraying notably big range. Also the possibility of getting the same result was 50% when applying uncertainty. Second, the higher electricity consumption is, the more economic feasibility of photovoltaic system increases because KEPCO uses progressive taxation in household electricity bill policy. Third, The contribution to variance of electricity price increases in NPV varied from 98.5% to 99.9%. While the inflation rate and annual degradation contributed very little to none.

정보콘텐츠산업의 경영 실태에 관한 연구 (The Realities of Management in the Informative Contents Industry)

  • 김경일;이용환
    • 디지털콘텐츠학회 논문지
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    • 제8권2호
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    • pp.157-163
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    • 2007
  • 정보콘텐츠산업은 디지털 기술의 진화와 발맞추어 평균적으로는 안정된 자본구조와 우수한 이익률지표, 높은 성장률과 높은 생산성을 나타내고 있으나, 거의 모든 지표에서 점차 악화되고 있는 추세를 보이고 있다. 이것은 정보콘텐츠산업의 발전에 따른 시장 수요의 증가보다도 공급 시장의 확대가 더 빠른 속도로 진행되고 있어 경쟁이 격화되고 있고, 비교적 시장진입이 용이하기 때문인 것으로 분석된다. 정보콘텐츠산업의 지속적인 발전을 도모하기 위해서는 새로운 시장의 개척과 이를 뒷받침하기 위한 신기술의 개발이 필요하며, 이를 위하여 정책적인 자금 지원 및 조세정책적인 측면에서의 지원이 절실하다.

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전자상거래 관련 논의현황과 과제 (Electronic Commerce Related Issues in the WTO and Its Implication to Korea)

  • 이신규
    • 정보학연구
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    • 제4권1호
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    • pp.23-37
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    • 2001
  • 인터넷과 전자문서교환(EDI) 같은 각종 정보통신망을 기반으로 이루어지는 국제적인 전자상거래의 구현을 위하여 OECD, APEC, UNCITRAL, IEC, ITU, UN, UNCTAD 등의 여러 국제기구에서 활발한 움직임을 보이고 있다. 특히 최근에서는 다자간 무역체제인 WTO차원에서 전자상거래의 발전과정에 대한 논의가 활발하게 논의되고 있다 본 논문에서는 주요 국제기구와 WTO에서 논의되고 있는 전자상거래 관련 쟁점이슈들을 분석하고 향후 논의과제를 통하여 우리의 입장을 제시하는데 그 목적이 있다.

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금연에 관한 성인남성의 인식 및 금연동기 조사 (Understanding Male Adult's Awareness and Motivation of Non-smoking)

  • 손은교;김영진;윤석준;정화영
    • 한국콘텐츠학회논문지
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    • 제17권4호
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    • pp.384-394
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    • 2017
  • 본 연구는 흡연자와 비 흡연자의 금연결심에 대한 인식구조를 알아보고, 금연 교육기관과 금연 교육자의 선택 및 흡연자의 금연 동기부여 관련사항을 알아보고자 시행된 연구이다. 흡연자와 비 흡연자는 금연 정책 인식에 차이가 있었고, 금연 교육기관의 선택에서는 보건소가 높았으며, 금연 교육자는 내과의사의 비중이 높았으나 인식차이는 없었다. 일반적 사항에 따른 금연 동기부여 간 관련성에서는 폐암사진, 치과치료, 담배 값 인상, 금연 구역지정, 금연 광고 등이 흡연자의 금연 결심 원인(동기)와 금연의 동기부여 간의 결과에서 통계적으로 유의하게 나타났다[P=.000].

세무조사에 대한 인식도 차이 분석 (Analysis of Difference in the Recognition about The Tax Audit)

  • 김진섭
    • 한국콘텐츠학회논문지
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    • 제8권3호
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    • pp.205-214
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    • 2008
  • 본 연구는 세무대리인과 납세자간에 세무조사인식도에 차이가 있는지와 세무대리인과 납세자의 특성에 따른 세무조사의 인지도에 차이가 있는지를 살펴보고, 세무조사제도의 공평성과 효율성을 제고시키기 위한 분석을 수행하였다. 분석 결과 세무대리인과 납세자 모두에게서 분석대상변수에 대한 차이가 있는 것으로 나타났다. 향후 연구결과를 토대로 세무조사에 대한 공평성 및 효율성 등을 제고할 수 있도록 정책적 대안이 요구된다.

THE SILK TRADE FROM ILKHANIDS TO AQQOYUNLU

  • MUSTAFAYEV, SHAHIN
    • Acta Via Serica
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    • 제1권1호
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    • pp.119-135
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    • 2016
  • The initial phase of the Mongol invasion resulted in the establishment of relative political stability in the vast expanses of Eurasia, which came under the control of a single political entity - the Mongol realm. This contributed to a fairly rapid restoration of the commercial links and trade routes between the East and the West. During this period, Chinese silk again became available in large quantities in the Western markets. At the same time, the beginning of silk production and manufacturing of silk fabrics in Italy and the fashion flash for these goods in Western countries affected trade between Europe and the Muslim world. The centers of silk production in the Ilkhanid Empire were some provinces of Azerbaijan and Persia, where from it was exported in large numbers along the trade routes of Anatolia and Syria to the Mediterranean ports and further to the west. There are numerous testimonies of European travelers, and Muslim authors related the international silk trade in 13th-15th centuries, ie in the era from the Mongol Ilkhanid Empire till the reign of the Turkman Aqqoyunlu dynasty. One of the most informative documentary sources on this issue are the legislative codes (kanuname) of sultan Uzun Hasan from the Aqqoyunlu dynasty regarding the eastern provinces of the Asia Minor. This article presents and analyzes the information from these documents concerning the whole range of goods related to silk and silk fabrics trade in the period under the consideration.

Forest Administration in the United States of America

  • Navon, Daniel I.
    • 한국산림과학회지
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    • 제76권3호
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    • pp.275-294
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    • 1987
  • In the United States, forest administration is a constantly changing complex of policies, programs, and management regulations. Forest administration is the product of a brief but tumultuous history during which much of the forests which once covered half the land were coutover for farms, industry, and cities. In the last 15 years, forest administration has been increasingly dominated by concerns for maintaining an ecological balance. Current forest administration is deeply rooted in the American traditions of decentralized federalism and free enterprise, yet combines state socialism and private capitalism. The major elements of U.S. forest administration consist of : 1) programs and policies on taxation, professional education and research, and "cooperative forestry", 2) state controls on forest practices for privately owned lands, and of federal policies and regulations for the management of federal lands. The federal Forest Service has played a lead role in developing and implementing national forest policies and programs. Since the end of World War II, the national forests managed by the Forest Service for multiple use have provided and ever growing fraction of domestic timber needs. In the coming decades, cultural and social trends may force a change in management policy on federal land, reducing the importance of timber harvesting in relation to amenity values.

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음주 감소를 위한 정책방향 (Policies to Reduce Alcohol Consumption)

  • 이원재
    • 보건교육건강증진학회지
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    • 제13권2호
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    • pp.97-114
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    • 1996
  • Recently, attention for health promotion is rising. Alcohol is widely consumed among adults. About 1/3 of people 15 years of older enjoy drinking alcohol. Some 80% of them drink a half or more bottle of soju each time. Regular excessive drinking of alcohol may cause various problems. WHO(1990) reported that social problems such as divorce, unemployment, and financial difficulties ; psychological problems such as melancholy, suicide, and drug abuse ; physical problems such as cirrhosis, lung cancer, high blood pressure, stroke, and sterilization. The patients with liver disease are estimated to be 628,000. Approximately, 12,000 persons are dying by chronic liver disease and cirrhosis each year. Among the people of 15 years or older, persons dependent on alcohol are estimated to be 1,480,000. This study suggests policies to reduce the consumption of alcohol for planning for health promotion. Limitations of sites and times of sales and designation of sellers, designation of sites prohibiting drinking, limitation of alcohol sales promotion, and restrictions on advertisement can be inaugurated. Increase of price through the raise of tax and taxation of promotion cost. Education of high risk groups such as soldiers, pregnant women, and the youth can be introduced. Provision of alternative socialization programs instead of drinking. Some approaches on target groups were suggested.

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