• Title/Summary/Keyword: incentives

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The Economic Effects of Tax Incentives for Housing Owners: An Overview and Policy Implications (주택소유자(住宅所有者)에 대한 조세감면(租稅減免)의 경제적(經濟的) 효과(效果) : 기존연구(旣存硏究)의 개관(槪觀) 및 정책시사점(政策示唆點))

  • Kim, Myong-sook
    • KDI Journal of Economic Policy
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    • v.12 no.2
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    • pp.135-149
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    • 1990
  • Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

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A Study on Enhancing the Level of the Self-containment of New town in the Capital Region, Korea -The case study of Ilsan from the viewpoint of ESSD- (수도권 신도시의 자족성 제고 방안 -ESSD관점에서의 입산신도시 사례분석-)

  • Jin, Won-Hyung
    • Journal of the Korean association of regional geographers
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    • v.4 no.2
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    • pp.183-199
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    • 1998
  • The purpose of this study is to review the meaning of the self-containment of new town from the viewpoint of ESSD and to derive some policy implications for enhancing the level of the self-containment. The case study area selected for empirical research is Ilsan in Seoul Metropolitan Area. As the self-containment of a new town is related to the energy consumption in transport and the increment of air pollution, the behavioral analysis of residents using self-contained facilities is one of the important subjects in ESSD. So, in this paper the characteristics of the land use plan and the level of self-containment in Ilsan new town are analyzed with regard to the supply of schools, jobs, goods and services. The empirical study shows that the degree of self-containment in the supply of jobs has low score(21.8%) because Ilsan new town is involved in the region in which the provision of a variety of employment opportunities is restricted by the metropolitan arrangement plan. The degree of self-containment in the supply of schools and goods has high score(94.0% and 89.4%). But there is a time lag in the supply of public services. It is suggested that new towns must be located remote from Seoul to avoid the restrictions by the metropolitan arrangement plan. To bring up the self-contained facilities, it is desirable to draw up a plan of attracting the tertiary sector in new town such as office industry. And, as the office industry prefers to locate in CBD of central city, it is necessary to give financial incentives to relocate the industry to new town. The establishment of an office complex for the pursuit of agglomeration economy would be an appropriate alternative. To solve the problem of time lag in the supply of self-contained facilities, it is necessary to prepare the synchronized development plan of housing and convenience facilities, especially schools and public services.

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Variation of Rice Production for Two Decades before and after Breeding Tongil Variety in Korea (수도 통일품종 육성보급 전후 20년간의 생산성 변이)

  • Eun-Woong Lee
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.27 no.3
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    • pp.183-192
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    • 1982
  • The variability of rice productivity during last 2 decades (1961-1980) of ten years before and after the introduction of"Tongil" was reviewed from the epochal, regional and varietal points of view. During that period the cultivated area of paddy rice have remained almost unchanged, while the total rice production have got elevated from 3, 463 million metric tons in 1961 to 6.006 million metric tons in 1977, recording 73.4% increase. This remarkable increase in rice production is considered to be attributable much to the development and release of new high yielding variety, "Tongil", coupled with the amelioration of cultural techniques. However, in 1978 Tongil type varieties experienced the epidemic outbreak of blast disease due to the shifted race population of blast fungus and in 1980 recorded poor rice production as low as in 1960's due to the unfavorable weather stress throughout the rice growing season, giving rise to many problems awaiting solutions for securing the stabilized high production of rice. The rice yield has continued the gradual increase during last two decades but its difference between farmer and research organization have got wider from 79kg/10a during 1960 to 1971 to 101kg/l0a during 1972 to 1980, and also the inter-regional differences have been increased from 50-60kg/10a to 80kg/10a during those periods. Therefore, this proves that we have raised the upper boundary of rice yield by increasing the yield potential of rice variety but have not changed those absolute deviations. Estimates indicate that the increased rice production during that period was indebted 40 percent to the varietal improvement and 13 percent to the ameliorated agro-technologies, and the rest, 47 percent, could be ascribed to the other factors besides varieties and cultural technologies such as the improved agricultural environments, etc. Of course, even though it cannot be expected to unify the cultural environments and the cultural technologies, provided that much efforts are to be endeavored to minimize the yield difference of 20 percent between farmer and research organizations and the inter-regional yield difference of 20 percent, much increased rice production can be expected to be achieved with the current level of cultural technology and the yielding potential of the present rice varieties. In order to expedite the above effects on rice production the followings are to be put into practices consitently and steadfastly. 1. Reinforcement of breeding for varieties with high yielding potential and less susceptible to climatic-stress and pests, and of basic physicoecological studies of rice plant for improving the cultural technologies. 2. Continuous endeavor to secure the stabilized cultural environments by improving the soil fertility and increasing the drainage and irrigation facilities. 3. Political back-up to encourage the farmers' incentives for production 4. Precise surveys for agricultural statistics to facilitate the long-term planninge long-term planning.

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A Study of Cause of Employee Turnover and Countermeasures against Turnover in Shipping and Port Logistics Firms (중소항만물류기업의 이직원인 분석과 대책에 관한 연구)

  • Kim, Jae-Hun;Shin, Yong-John
    • Journal of Navigation and Port Research
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    • v.39 no.6
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    • pp.545-552
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    • 2015
  • This study One of the key elements of corporate competitiveness in the modern world of unlimited competition is human resource management. The reason that the world's leading companies are devoting a lot of investment and effort for good human resource development and management is that human resource can impact firm survival. In particular, there is little research on the internal and external environmental stimuli and job stress in the employee of small business which are often led to turnover, while they have suffered from chronic shortage of manpower. The purpose of this study is to determine the turnover factors in the small logistics companies and contribute to stable maintenance of workforce, facilitating human resource management and minimizing turnover. This study empirically analyzed the factors of the turnover in the organization of logistics companies from Busan Port, South Korea, which became one of the national infrastructure and the fifth world largest harbor. The conclusion proposed the development and direction of the human resource management which could promote the job environment improving the turnover factors and creating sustainable work condition through conducting preventive measures. The results indicated that the highest turnover rates was found in the category of field work, and the highest turnover group was from the 'less than one year', which implies that high turnover rates after and during job training might be greater cost to the companies than early turnover. The most common reasons for the high employee turnover were 'excessive workload' and 'dissatisfaction with wages'. Followed reasons including 'troubles with managers' and 'failure in organizational adaptation' can be understood in line with worse working conditions of the small logistic companies. It turned out that the preventive programs of the logistic enterprises had little effect through 'incentives system' and 'improving wage system' which are mainly conducted. The human resource managers appreciated the importance of 'wage raise' and 'benefits improvement'. This study is aimed at contributing to efficient human resource management through understanding of the turnover causes and human resource managers applying preventive measures. In particular, this can benefit small port logistics companies securing competitiveness and promoting persistent growth and development.

Influential Job-Related Characteristics for the Job Satisfaction and Turnover Possibility of Dental Hygienists (치과위생사의 직무만족과 이직가능성에 영향을 미치는 직무관련특성 요인)

  • Lee, Chun-Sun;Park, So-Yong;Park, Hye-Min;You, Youn;Shin, Eun-Kyung;Chae, Song-I;Han, Seong-Ok;Oh, Hye-Young
    • Journal of dental hygiene science
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    • v.12 no.6
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    • pp.666-674
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    • 2012
  • The purpose of this study was to examine the job-related characteristics of dental hygienists affecting their job satisfaction and turnover possibility. The subjects in this study were 297 dental hygienists who worked in dental hospitals and clinics in the metropolitan area. The dental hygienists who worked for three to less than five years, who were unmarried and who didn't benefit from any incentive systems expressed a greater satisfaction, and those who were married, whose workplaces were established jointly with other dental institutions in the form of a network and whose workplaces offered incentives were more likely to change their employment. As for influential factors for job satisfaction and turnover possibility, the respondents whose workplaces were established jointly with other dental institutions were less satisfied, and a larger number of patients and better communication led to higher satisfaction. Those who worked in general hospitals were more likely to change their employment, and better welfare benefits, more appropriate length of working hours and a larger number of patients led to lower turnover responsibility. The findings of the study ascertained that working environments were one of the factors to impact on job satisfaction and turnover possibility, and both of hospitals and dental hygienists should make an effort to improve working environments.

Comparison of the Sodium and Sugar Reduction Practices at Samsam Foodservices and General Foodservices in Daegu (대구시 삼삼급식소와 일반급식소의 나트륨 및 당류 저감화 실천도 비교)

  • Kwon, Sung-young;Kim, Kilye;Lee, Yeon-Kyung
    • Korean Journal of Community Nutrition
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    • v.26 no.4
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    • pp.270-279
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    • 2021
  • Objectives: The purpose of this study was to evaluate the effect of the sodium and sugar reduction practices of the Samsam foodservice project of Daegu, in comparison with that of general foodservices in Daegu. Methods: A survey was conducted on 80 Samsam foodservice workers and 80 general foodservice workers from Sep. to Oct. 2020. We compared each worker's taste preferences, stage of behavior change and dietary behavior regarding sodium and sugar, and each foodservice's practices regarding sodium and sugar reduction. Results: There was no significant difference between the salty taste and sweet taste preferences between the workers at the Samsam foodservices and those at the general foodservices. The percentage of foodservice workers in action or maintenance stage of behavior change for eating less salty was higher in the Samsam foodservices than in the general foodservices (P < 0.05). In addition, regarding the degree of saltiness and sweetness of meals, the workers at the general foodservices perceived their meals to be saltier (P < 0.001) and sweeter (P < 0.01) than the workers at Samsam foodservices. The workers at Samsam foodservices had fewer salty dietary behaviors compared to the workers at general foodservices (P < 0.01). The sodium reduction practice was significantly higher in the Samsam foodservices than the general foodservices (P < 0.001), especially in "efforts to make the food as bland as possible overall" (P < 0.001), and "serving less soup and stew" (P < 0.001). The sugar reduction practice too was significantly higher in the Samsam foodservices than the general foodservices (P < 0.001). Conclusions: The Samsam foodservices were shown to be better in the practice of sodium and sugar reduction compared to general foodservices. Therefore, it is necessary to provide continuous and practical support and incentives at the national level to expand the sodium and sugar reduction practices in foodservices.

Analysis of Climate Change Researches Related to Water Resources in the Korean Peninsula (한반도 수자원분야 기후변화 연구동향 분석)

  • Lee, Jae-Kyoung;Kim, Young-Oh;Kang, Noel
    • Journal of Climate Change Research
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    • v.3 no.1
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    • pp.71-88
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    • 2012
  • The global warming is probably the most significant issue of concern all over the world and according to the report published by the Intergovernmental Panel on Climate Change (IPCC), the average temperature and extent of global warming around the globe have been on the rise and so have the uncertainty for the future. Such effects of global warming have adverse effects on basic foundation of the mankind in numerous ways and water resource is no exception. The researches on water resources assessment for climate change are significant enough to be used as the preliminary data for researches in other fields. In this research, a total of 124 peer-reviewed publications and 57 reports on the subject of research on climate change related to water resources, that has been carried out so far in Korea has been reviewed. The research on climate change in Korea (inclusive of the peer-reviewed articles and reports) has mainly focused on the future projection and assessment. In the fields of hydrometeorology tendency and projection, the analysis has been carried out with focus on surface water, flood, etc. for hydrological variables and precipitation, temperature, etc. for meteorological variables. This can be attributed to the large, seasonal deviation in the amount of rainfall and the difficulty of water resources management, which is why, the analysis and research have been carried out with focus on those variables such as precipitation, temperature, surface water, flood, etc. which are directly related to water resources. The future projection of water resources in Korea may differ from region to region; however, variables such as precipitation, temperature, surface water, etc. have shown a tendency for increase; especially, it has been shown that whereas the number of casualties due to flood or drought decreases, property damage has been shown to increase. Despite the fact that the intensity of rainfall, temperature, and discharge amount are anticipated to rise, appropriate measures to address such vulnerabilities in water resources or management of drainage area of future water resources have not been implemented as yet. Moreover, it has been found that the research results on climate change that have been carried out by different bodies in Korea diverge significantly, which goes to show that many inherent uncertainties exist in the various stage of researches. Regarding the strategy in response to climate change, the voluntary response by an individual or a corporate entity has been found to be inadequate owing to the low level of awareness by the citizens and the weak social infrastructure for responding to climate change. Further, legal or systematic measures such as the governmental campaign on the awareness of climate change or the policy to offer incentives for voluntary reduction of greenhouse gas emissions have been found to be insufficient. Lastly, there has been no case of any research whatsoever on the anticipated effects on the economy brought about by climate change, however, there are a few cases of on-going researches. In order to establish the strategy to prepare for and respond to the anticipated lack of water resources resulting from climate change, there is no doubt that a standardized analysis on the effects on the economy should be carried out first and foremost.

The Causal Relation between Win-Win Growth Strategies of Small and Medium-Sized Businesses and Corporate Performance (중소기업의 동반성장 전략과 기업성과의 인과 관계)

  • Ban, Won Ho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.12
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    • pp.552-560
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    • 2018
  • Since 1960's, the large conglomerates of South Korea have grown due to the corporate-centered, fast-paced growth drive, while the small and medium-sized businesses supported the country's economy as the subordinate structure of these conglomerates. Due to the globalization of the business environments, the focus of competition shifted from competitions between individual companies to one between networks of companies. Therefore, more emphasis is now put on the capabilities of the cooperation networks between companies rather than the capabilities of individual companies. Therefore, in this study, the author examined the influence of the win-win growth strategy elements through cooperation with small and medium-sized businesses upon corporate performance. This study was conducted with the workers of small and medium-sized businesses that have previous cooperation experiences with South Korean conglomerates over the period from March 2 to May 17, 2018. For this, a total of 515 questionnaires were retrieves to obtain the data for analysis. The analysis was conducted using SPSS 22.0 and AMOS 18.0. The analytical processes that were taken included exploratory factor analysis, confirmatory factor analysis, confidence analysis, correlation analysis, and structural equation analysis model. The results of the analysis showed that, first of all, the win-win growth strategy factors that affected the strategic performance, which is a part of cooperate performance were, respectively, harmonization with the goals, production technical support, and quality system. Second, the win-win growth strategy factors that affected the financial performance, which is a part of corporate performance, turned out to be harmonization with the goals, quality system, and incentive. With the results of this study, it was shown that the elements such as harmonization with the goals, production technical support, quality systems, and incentives were key infrastructural factors that affected the corporate performance directly. On the other hand, its implication is that informative or knowledge-related factors, such as joint knowledge creation, do not have their own added values, while they are not too much likely to affect corporate performances for the moment.

A Survey on the Visual Characteristics and Preference of Road Landscape of Traditional Gardens in Suzhou, China based on Rockery Ratio - With a Comparison of Consciousness between Korean and Chinese - (중국 전통원림의 치석피도(置石被度)에 따른 원로경관의 시지각적 특성 분석 - 한국인과 중국인 시지각 비교를 중심으로 -)

  • Kim, Dong-Chan;Park, Yool-Jin;Song, Mei-Jie
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.29 no.4
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    • pp.70-77
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    • 2011
  • This study takes road landscape of traditional Chinese Kangnam gardens in Suzhou as the object. It compares the relations and differences between preferences of Korean and Chinese on road landscapes with different rockery ratios, and studies the differences between Korean and Chinese's adjective visual characteristics of road landscape of traditional gardens and impacts of visual characteristics on preference. The following is the research process: Firstly, the theoretical survey of road landscape of traditional Chinese Kangnam gardens is conducted, pictures of the road landscape of gardens in Suzhou are taken, and 15 pictures are selected based on rockery ratio. Secondly, in order to grasp the visual preference and landscape characteristics of road landscape of garden in Suzhou, 15 pictures and 21 pairs of adjectives are adopted for the questionnaire survey. Thirdly, in order to grasp the differences between preferences of Korean and Chinese on road landscape of traditional Chinese Kangnam gardens, thet-test analysis is conducted. In order to grasp the impacts of rockery ratio on preference, and after the classification of landscape pictures based on rockery occupancy, the average analysis, factor analysis of results of questionnaire survey for Korean and Chinese are conducted respectively. In order to grasp the differences of incentives of landscape preference, the incentive analysis of results of questionnaire survey for Korean and Chinese is carried out. In order to grasp the impacts of various factors on the preference, The results are as follows: The results of analysis of differences between Korean and Chinese's preference on road landscape of traditional Chinese Kangnam gardens show that the overall preference of Chinese is higher than that of Korean. The results of the landscape preference analysis show that the ranking order of average value of Korean and Chinese's preference on rockery ratio categories is: medium ratio, very small ratio, small ratio, large ratio, very large ratio. The results of analysis of relations between rockery ratio of traditional Chinese Kangnam gardens and preference show that the preference increases as the rockery ratio decreases, and the rockery ratio variation causes greater impacts on Korean. Results of the analysis of visual characteristics, factors of visual characteristics of Koreans are "aesthetic factor", "comfort factor", "neat(orderly) factor", and "fun factor". The visual characteristics of Chinese has three factors, namely "psychological factor", "comfort factor", and "neat factor".

A Study on the Introduction of Performance Certification System of Inspection and Diagnostic Equipment for Infrastructure (시설물 진단장비의 성능인증제 도입에 관한 연구)

  • Hong, Sung-Ho;Kim, Jung-Gon;Cho, Jae-Young;Kim, Do-Hyoung;Kim, Jung-Yeol;Kim, Young-Min
    • Journal of the Society of Disaster Information
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    • v.18 no.1
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    • pp.104-115
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    • 2022
  • Purpose: Infrastructure inspection and its diagnostics technique have been rapidly developing recently. Therefore, it is important to secure the reliability of diagnostic equipment, and this paper deals with inspection of diagnostic equipment, introduction to a certification system and development plans for infrastructure. Method: Several certification systems are established and introduction plans are reviewed through experts by synthesizing the contents of certification research for existing infrastructure diagnosis equipment. In addition, the revision of the law for introduction of the system is reviewed, detailed operation regulations are prepared and phased development plans are reviewed, which are based on the operation scenario. Result: Inspection and certification plans were constructed through four routes in order to consider infrastructure inspection and diagnostic equipment in use, and new diagnostic equipment using state-of-the-art technology. Furthermore, market confusion depending on the introduction of a new certification system is minimized and reliability is secured by transforming a simple inspection system in the short term into a formal certification system in the long term. The law amendments according to the introduction of the system were reviewed and detailed operation regulations were developed. Also, phased development plans, which are based on the long-term development scenario including manpower, infrastructure and specifications, were presented. Conclusion: It is important to secure reliability through the distribution and certification of diagnostic equipment using 4th industrial technology to strengthen the safety management of infrastructure at the national level since the infrastructure is various in type and increasingly large in size. It is also essential to train human resources who can use new technology with inspection and diagnosis system in order to enhance the safety management of all infrastructures. Moreover, it is necessary to introduce a regular inspection system for infrastructure that combines loT technology in the long-term point of view and to promote the introduction by giving active incentives to institutions that actively accept it.