There has been considerable controversy over the impacts of the tax credit on R&D expenditures in many countries. Korea has adopted various kinds of tax credit system to stimulate private firm' R&D expenditures. Korean government, Recently, is trying to reform tax system to reduce tax credit programmes according to Uruguay Round agreement and in line with OECD policy standards. The purpose of this paper is to analyze the effectiveness of current tax credit system on technology innovation in Korea and derive some policy implications over tax reform. In this paper, firstly, I investigate the size of tax reduction effects from each program in theoretical models and simulate the actual rate of individual tax incentive to a unit of R&D expenditure. I find that theoretically the reserve fund for technology development program has given the largest tax reduction effects to private firms irrespective of the R&D incentive system reform. Tax credit on R&D expenditure also has been very effective instrument to firm's tax reduction. Secondly, I try to measure the effectiveness of tax credit through the estimation of effective margianl tax rate between with the system and without the system of credit on R&D expenditure during the tax credit reform periods. I find that the tax credit on R&D has lowered firm's investment cost since the system introduced. I also have strong results that there has been a positive relation between the fluctuation of firm's R&D expenditure and the change of effective marginal tax rate. I suggest that it is better to sustain the system of tax credit on R&D for a while to increase firm's R&D expenditure.
International conference on construction engineering and project management
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2005.10a
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pp.564-568
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2005
Recently, Knowledge Management (KM) has been applied to construction industry. Surprising, there is few studies that address the most fundamental problem in KM: people may prefer not to share their knowledge so as to preserve their intellectual or unique values in the organization. Without the premise of each individual's willingness to share knowledge, there will be no valuable input for the IT system and, thus, no knowledge management at all. This paper aims to model the behavioral dynamics of knowledge sharing and to design an incentive system that may facilitate knowledge sharing for construction companies. In this paper, a game-theory based model will be developed, and the framework for designing an incentive system will be proposed according to the model.
Journal of Fisheries and Marine Sciences Education
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v.14
no.1
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pp.57-73
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2002
Illegal fishing is often cited as a principal cause of the failure of fisheries management, expecially fishing efforts regulations in traditional fisheries management. Usually, illegal fishing problems are perceived to be equivalent to inadequate enforcement, and policy prescription then follow to strengthen enforcement programs. The purpose of this paper is to analyze the illegal fishing behavior relatively recent emphasis on fishing efforts regulations in traditional fisheries management. The analysis focuses on measuring, explaining and developing the effectiveness way of enforcement strategies responding to imperfectly managed fishing efforts regulations through illegal fishing behavior and avoid enforcement fishing efforts measures. A model of fishermen fishing behavior and profit-maximizing decision making is analyzed to determine optimal fishing at individual fisherman level in response to fishing efforts regulation. The results of economic analysis of the enforcement of illegal fishing in traditional fisheries management results are as follows: First, illegal fishing will occur only if enforcement effort is not so high as to remove the incentive to do so, and if the effectiveness of avoidance is not too great, nor its cost too low. Second, avoidance effort will occur at a level jointly proportional to the extent of illegal activity and of enforcement; for given levels of the latter, the desired avoidance effort increase with its effectiveness and decrease with its cost Third, to improve the effectiveness of enforcement, understanding avoidance behavior appears to be crucial to any efforts. Forth, enforcement and fishermen behavior interact depends strongly on characteristics of avoidance, specifically its cost and effectiveness. When avoidance is neither too cheap nor too effective, the interaction is regular. Fifth, in this case, at low levels of enforcement, fishers respond to increases in enforcement by increasing avoidance, but at higher enforcement levels, it becomes uneconomical to continue to do so, and avoidance decreases with enforcement. Sixth, illegal fishing activity decreases steadily with enforcement, so the fishery manager is able, in theory, to reduce illegal fishing toward zero by increasing enforcement. If, however, avoidance is very inexpensive and/or very efficient/ then the optimal level of avoidance will increase indefinitely with increasing enforcement. Finally, less fishery enforcement is required if fishermen have less incentive to overfish, and fishermen have less incentive to avoid fishery enforcement measures.
This study was performed in order to compare a change in pharmaceutical expenditures per outpatient of clinic and to analyze factors relevant to a systems as part of evaluating policies for the incentive scheme to reduce total prescribed drug expenditure and for the drug utilization review system("DUR system" hereafter). For this, it had finally analytical subjects as 21,320 clinics nationwide without a change in location, clinics symbol and signed subject during both terms of the first half of 2010 and the first half of 2011. As a result, the odds ratio with reduction in pharmaceutical expenditures of clinic was statistically higher significantly in the shorter year number of opening clinic, in the larger number of doctors, when the classification of establishment is other, not individual, and when the signed subject is surgical division. Also, the odds ratio was significantly higher in the less patient number of clinic and in the lower ratio of patients aged over 65. Finally, the odds ratio was significantly high when a clinic had been located in DUR system demonstrative project area. Through this, a case of policy for improvement in doctor's autonomous prescription behavior like DUR system can be known to be effective for reduction in pharmaceutical expenditures. A future research on evaluation of policy for pharmaceutical expenditure management system will need to be performed in-depth analysis in consideration of diverse characteristics on the participatory entities.
This paper provides a theoretical approach to the New Zealand's Catch-Balancing Regime (CBR) with a reporting requirement under the Individual Transferable Quota (ITQ) system. The enforcement strategy depicted draws on recent literature regarding practical applications of the Revelation Principle. New Zealand's use of CBR-specific instruments such as deemed values, remains to be improved. However, some of its features can constitute a valuable example for regulators seeking to improve their methods of dealing with issues as bycatch or overfishing in order to maintain Total Allowable Catch (TAC) levels under emerging ITQ systems. The enforcement strategy analyzed has the potential to provide a more sustainable and efficient management of the fish stock, reduce discarding and stabilize monitoring costs, while improving the level of reporting compliance.
Japanese firms have developed their own distinctive human resource management(HRM) practices for R&D scientists and engineers. These practices consist of homogeneity of work group, standardized in-house training programs, great standardization and company control of careers, and broad job rotation following the process of commercialization of developed technology. These practices facilitate human and informational exchange and sharing between basic laboratories and development departments as well as between R&D and marketing department which contribute to the ket competitive advantage of Japanese products. But recently Japanese firm are forced to change their HRM practices. They face some srious problems in continuing their long0standing strategy of being a rapid and skillful‘ technology follower’,drawing on the basic research performed in the advanced nations and embodying it in products that are produced with high quality at relatively lower cost. There is a growing trend of strengthening basic research among Japanese firms today. In accordance with the emphasis on basic research, Japanese firms have been adopting new HRM practices for scientists and engineers which are in the opposite direction of the traditional one. These newly developed practices stress on individual vitality rather than group cohesiveness from the fusion of individual difference. These include heterogeneity of work group, multiple career paths to be chosen by individuals, incentive plan based individual performance.
Purpose: This study intends to examine how VMI with consignment performs over time and find out its on-going impacts on the individual supply chain member's achievement. Research design, data, and methodology: This study formulates the mathematical model that represents two-stage supply chain system. By analyzing the numerical examples, this study compares VMI with consignment with the traditional system. Results: VMI with consignment eventually makes higher supply chain profit than the traditional system, even though it's early performance is poor. The influence of VMI with consignment on the performance of the supply chain member is distinct depending on the individual member and time. The consignment may not be helpful to increase the system profit, but it reduces the manufacturer's burden of costs. Conclusions: VMI with consignment improves the supply chain performance after all, and it still takes times until its benefit becomes fully realized. To be a successful collaboration program, VMI with consignment requires a carefully designed incentive scheme that provides the timely compensation to the individual supply chain members. This study also finds out that the consignment contract of this collaboration program plays a role of financially supporting the manufacturer at the early stage of its implementation.
International Journal of Computer Science & Network Security
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v.22
no.4
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pp.408-416
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2022
The new millennium is characterized by an unprecedented breakthrough in knowledge and information and communication technologies, and the challenges of the XXI century require modernized paradigms of interaction in all spheres of life. Education continues to play a key role in national and global growth. The key role of education and its leadership in developing creative potential, as the main paradigm of the countries' stability, have significantly influenced educational centers. The developers of educational programs use information technologies as an incentive to develop creative potential of educational process. Professional training of the educational candidate is enhanced by the use of information technologies, so the educational applicants should develop technological skills to be productive members of society. Using the latest achievements in the field of information technologies for the organization of the educational process helps to form the operational style of education applicants' thinking, which provides the ability to acquire skills of processing information, that is presented in the text, graphic, tabular form, and increase the level of general and informational culture necessary for better orientation in the modern information space. The purpose of the research is to determine the effectiveness of information technologies as an incentive to develop creative potential of educational process on the basis of the survey, to establish advantages and ability to provide high-quality education in the context of using information technologies. Methods of research: comparative analysis; systematization; generalization, survey. Results. Based on the survey conducted among students and teachers, it has been found out that the teachers use the following information technologies for the development of creative potential of the educational process: to provide video and audio communication process (100%), Moodle (95,6%), Duolingo (89,7%), LinguaLeo (89%), Google Forms (88%) and Adobe Captivate Prime (80,6%). It is determined that modular digital learning environments (97,9%), interactive exercises tools (96,3%), ICT for video and audio communication (96%) and interactive exercises tools (95,1%) are most conducive to the development of creative potential of the educational process. As a result of the research, it was revealed that implementation of information technologies for the development of creative potential of educational process in educational institutions is a complex process due to a large number of variables, which should be taken into account both on the educational course and on the individual level. It has been determined that the using the model of implementation information technologies for the development of creative potential in educational process, which is stimulated due to this model, benefits both students and teachers by establishing a reliable bilateral connection between teacher and education applicant.
Following two pioneering works, Medoff and Abraham(QJE 1980; JHR 1981) and Flabbi and Ichino(LE 2001) which use performance rating of personnel data as individual worker's productivity, this study replicates their analysis using a Korean large firm's personnel data(2000, male white collar workers). According to their methods through Mincerian earnings function, and multinomial logit model that links the distribution of wages and performance ratings, we find that seniority wages appeare continuously even if individual worker's productivity is controlled. Therefore we conclude that incentive or deferred compensation theory is more suitable than human capital theory.
Journal of Information Technology Applications and Management
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v.29
no.3
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pp.57-74
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2022
Recently, big data services have been used in various fields. In this situation, this research studied the intention to provide personal information from users, which is necessary to provide useful big data services. A survey was conducted on college students and ordinary people who have understood big data services. And path analysis was performed through Amos' structural equation. As a result of the study, it was found that privacy risks, trust in service providers, individual innovativeness, service incentives, social influence, and service design are major variables influencing the intention to provide personal information. And it was found that trust in service providers plays a mediating role in influencing the intention to provide personal information. In addition, big data services were classified into types for information acquisition and types related to purchase. Accordingly, it was further analyzed whether major variables differ in the path affecting the intention to provide personal information, and new implications were found. Companies that actually develop and provide big data services should establish different strategies by reflecting research results depending on the type of big data service provided.
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