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The Effectiveness of Tax Incentive Policy on R&D Expenditures (기술개발지원 조세제도의 효과와 정책 시사점)

  • 송종국
    • Journal of Technology Innovation
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    • v.5 no.1
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    • pp.181-205
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    • 1997
  • 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.

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Novel $\alpha$-Glucosidase from Extreme Thermophile Thermus caldophilus GK24

  • Nashiru, Oyekanmi;Koh, Suk-Hoon;Lee, Se-Yong;Lee, Dae-Sil
    • BMB Reports
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    • v.34 no.4
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    • pp.347-354
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    • 2001
  • $\alpha$-Glucosidase of an extreme thermophile, Thermus caldophilus GK24 (TcaAG), was purified 80-fold from cells to a homogeneous state and characterized. The enzyme exhibited optimum activity at pH 6.5 and $90^{\circ}C$, and was stable from pH 6.0 to 85 and up to $90^{\circ}C$. The enzyme had a half-life of 85 minutes at $90^{\circ}C$. An analysis of the substrate specificity showed that the enzyme hydrolyzed the non-reducing terminal unit of $\alpha$-1,6-glucosidic linkages of isomaltosaccharides and panose, $\alpha$-1,3-glycosidic bond of nigerose and turanose, and $\alpha$-1,2-glycosidic bond of sucrose. The gene encoding the TcaAG was cloned, sequenced, and sequenced in E. coli. The nucleotide sequence of the gene encoded a 530 amino acid polypeptide and had a G+C content of 68.4% with a strong bias for G or C in the third position of the codons (93.6%). A sequence analysis revealed that TcaAG belonged to the $\alpha$-amylase family. We suggest that this monomeric, thermostable, and broad-acting $\alpha$-glucosidase is a departure from previously exhibited specificities. It is, therefore, a novel $\alpha$-glucosidase.

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Screening for Del 185 AG and 4627C>A BRCA1 Mutations in Breast Cancer Patients from Lahore, Pakistan

  • Aziz, Faiza;Fatima, Warda;Mahmood, Saqib;Khokher, Samina
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.4
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    • pp.1725-1727
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    • 2016
  • Breast cancer contributes to approximately 23% of the cancer cases identified and 14% of cancer related deaths worldwide. Including a strong association between genetic and environmental factors, breast cancer is a complex and multi factorial disorder. Two high penetration breast cancer susceptibility genes (BRCA1 and BRCA2) have been identified, and germ line mutations in these are thought to account for between 5% and 10% of all breast cancer cases. The human BRCA1 gene, located on 17q, is involved in the regulation of cell proliferation by aiding in DNA repair, transcriptional responses to DNA damage and cell cycle check points. Mutations in this gene enhance cell proliferation and facilitate formation of tumors. Two mutations, the 185 deletion of AG and the 4627 substitution from C to A, are founder mutations in the BRCA1 gene for breast cancer in Asian populations. Allele specific PCR was performed to detect these selected mutations in 120 samples. No mutation of 4627 C to A was detected in the samples and only one of the patients had the 185 del AG mutation in the heterozygous condition. Our collected samples had lower consanguinity and family history indicating the greater involvement of environmental as compared to genetic factors.

The Relationship between Residential Distribution of Immigrants and Crime in South Korea

  • Park, Yoonhwan
    • Journal of Distribution Science
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    • v.16 no.7
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    • pp.47-56
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    • 2018
  • Purpose - This study aims to not only investigate spatial pattern of immigrants' residence and crime occurrences in South Korea, but shed light on how geographic distribution of immigrants and immigrant segregation affect crime rates. Research design, data, and methodology - Th unit of analysis is Si-Gun-Gu municipal level entities of South Korea. The crime data was obtained by Korea National Police Agency and two major types(violence and property) of crime were measured. Most demographic, social, and economic variables were derived from Korean Census Data in 2015. In order to examine spatial patterns of immigrants' distribution and crime rates in South Korea, the present study utilized GIS mapping technique and Exploratory Spatial Data Analysis(ESDA) tools. The causal linkage was investigated by a series of regression models using STATA. Results - Spatial inequality between urban metropolitan vs rural areas was visualized by mapping. Assuming large Moran's I value, spatial autocorrelation appeared to be quite strong. Several neighborhood characteristics such as residential stability and economic prosperity were found to be important factors leading to crime rate change. Residential distribution and segregation for immigrants were negatively significant in the regression models. Conclusions - Unlike the traditional arguments of social disorganization theory, immigrant segregation appeared to reduce violent crime rate and the high proportion of immigrants also turned out to be a crime prevention factor.

A Study of the Head Nurse's Leadership and the Organizational Effectiveness as Perceived by Staff Nurses (간호사가 지각한 수간호사의 리더십과 조직유효성에 관한 연구)

  • Kim, Bok-Mi;Yoon, Sook-Hee;Choi, Eun-Ok;Lee, Yun-Mi
    • Journal of Korean Academy of Nursing Administration
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    • v.13 no.3
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    • pp.373-383
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    • 2007
  • Purpose: This descriptive study was designed to find out the relation between nurses' perceptions of leadership and organizational effectiveness. Method: The data was collected from nurses in 451, a tertiary hospital located in B city by means of structured questionnaires. The data was analysed by t-test. ANOVA, Pearson correlation coefficient. Results: The average age of the subjects was 29.1. Regarding the marital status, 68.1% were single. Regarding the nursing unit, 42.6% were working for the general surgical wards. The total period of clinical career was on average 73.7 months. Regarding the period in current ward, 51.0% were 1-less than 3 years. There was a positive correlation with transformational leadership, transactional leadership, job satisfaction, and organizational commitment, whereas the turnover intention had a negative correlation with transformational leadership and transactional leadership. Conclusion: The nurses' different perceptions of transformational leadership, transactional leadership, and organizational effectiveness have strong correlative relationships with each other. This finding suggests the importance of the head nurse's leadership in increasing organizational effectiveness.

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The Theory and Application of Diffusive Gradient in Thin Film Probe for the Evaluation of Concentration and Bioavailability of Inorganic Contaminants in Aquatic Environments (박막분산탐침(diffusive gradient in thin film probe)의 수중 생물학적 이용가능한 중금속 측정 적용)

  • Hong, Yongseok
    • Journal of Korean Society on Water Environment
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    • v.29 no.5
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    • pp.691-702
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    • 2013
  • This review paper summarizes the theory, application, and potential drawbacks of diffusive gradient in thin film (DGT) probe which is a widely used in-situ passive sampling technique for monitoring inorganic contaminants in aquatic environments. The DGT probe employs a series of layers including a filter membrane, a diffusive hydrogel, and an ionic exchange resin gel in a plastic unit. The filter side is exposed to an aquatic environment after which dissolved inorganic contaminants, such as heavy metals and nuclides, diffuse through the hydrogel and are accumulated in the resin gel. After retrieval, the contaminants in the resin gel are extracted by strong acid or base and the concentrations are determined by analytical instruments. Then aqueous concentrations of the inorganic contaminants can be estimated from a mathematical equation. The DGT has also been used to monitor nutrients, such as ${PO_4}^{3-}$, in lakes, streams, and estuaries, which might be helpful in assessing eutrophic potential in aquatic environments. DGT is a robust in-situ passive sampling techniques for investigating bioavailability, toxicity, and speciation of inorganic contaminants in aquatic environments, and can be an effective monitoring tool for risk assessment.

A Model for the Improvement of the Foodservice Management Structure of Fast Food Restaurants (패스트푸드 업체의 급식관리 구조 개선을 위한 모형설정에 관한 연구)

  • Lyu, Eun-Soon;Kwak, Tong-Kyung
    • Journal of the Korean Society of Food Culture
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    • v.5 no.4
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    • pp.455-462
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    • 1990
  • The purpose of this study were to investigate relationships between the franchisors and franchisees in terms of management, satisfaction and cooperation, and to establish a model for improvement of the foodservice management structure of fast food franchise system. Data were collected from 4 hamburger and 7 noodle franchisors, and from 21 hamburger and 38 noodle franchisees. Surveyed chains were composed of 10 franchisor-owned units and 49 franchised units. The instrument used in this study was Liker type 5-scale guestionnarie. Hypotheses concerning relations between management practices by franchisor and satisfaction of franchisee, cooperation of franchisee were tested using path analysis. Unit management practices by franchisors were significantly different according to the operation style. Franchisor-owned hamburger chains rather than franchised noodle chains were better managed by franchisors in terms of QSC and management support. Management practices by franchisors in the whole showed a significant relationship with the satisfaction, cooperation, and the implementation of standardized recipes by franchisees. Franchisees' satisfaction had a significant positive relation with the cooperation and the implementation of standardized recipes. QSC management practices and management support by franchisors, had no direct relevance to the general cooperation of franchisees, and management practices in the whole had a little relevance to it, but franchisees' satisfaction in terms of QSC and the whole had a strong effect to their QSC Cooperation.

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Estimation of Crowd Density in Public Areas Based on Neural Network

  • Kim, Gyujin;An, Taeki;Kim, Moonhyun
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.6 no.9
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    • pp.2170-2190
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    • 2012
  • There are nowadays strong demands for intelligent surveillance systems, which can infer or understand more complex behavior. The application of crowd density estimation methods could lead to a better understanding of crowd behavior, improved design of the built environment, and increased pedestrian safety. In this paper, we propose a new crowd density estimation method, which aims at estimating not only a moving crowd, but also a stationary crowd, using images captured from surveillance cameras situated in various public locations. The crowd density of the moving people is measured, based on the moving area during a specified time period. The moving area is defined as the area where the magnitude of the accumulated optical flow exceeds a predefined threshold. In contrast, the stationary crowd density is estimated from the coarseness of textures, under the assumption that each person can be regarded as a textural unit. A multilayer neural network is designed, to classify crowd density levels into 5 classes. Finally, the proposed method is experimented with PETS 2009 and the platform of Gangnam subway station image sequences.

Input-Output Analysis on the Medical Service Industry between Korea and Japan (의료서비스산업의 산업연관분석)

  • 이견직;정영호
    • Health Policy and Management
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    • v.10 no.1
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    • pp.126-147
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    • 2000
  • This paper empirically explores the nature of the medical service industry and its various propagation effects on the economy in the input-output model, as revealed by a comparative analysis between Korea and Japan. The main findings of the paper are as follows; First, the growth of medical industry induces above-average effect on employment. Second, the industry is of the characteristics of weak both backward and forward linkage effects implying a 'final demand dependency industry'. When compared with public service sectors, however, the medical services industry shows stronger backward linkage effect than those sectors. Furthermore, it has strong repercussion effects on the goods industries. Third, in order to produce per unit of services, the medical services industry of Korea uses relatively more drugs and medical devices than that of Japan. In general, it has been shown that production structure of medical service industry in Korea is 'hardware-oriented' one; on the other hand, 'software-oriented' in Japan which means that, as intermediate inputs, outsourcing and informatization has been used than those of Korea. From the findings of the paper it could be emphasized that the medical organizations in Korea should put more efforts on shifting the current hardware-oriented production structure to strengthen core competence by enhancing productivity and by outsourcing to improve efficiency of production process. However, the medical organizations in Korea would not have enough incentives for high value-added production structure because they enjoy high operating surplus. Therefore, it would be necessary that government policy should be taken into account of these environments.

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Robust Conditional Privacy-Preserving Authentication based on Pseudonym Root with Cuckoo Filter in Vehicular Ad Hoc Networks

  • Alazzawi, Murtadha A.;Lu, Hongwei;Yassin, Ali A.;Chen, Kai
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.13 no.12
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    • pp.6121-6144
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    • 2019
  • Numerous privacy-preserving authentication schemes have been proposed but vehicular ad hoc networks (VANETs) still suffer from security and privacy issues as well as computation and communication overheads. In this paper, we proposed a robust conditional privacy-preserving authentication scheme based on pseudonym root with cuckoo filter to meet security and privacy requirements and reduce computation and communication overheads. In our proposed scheme, we used a new idea to generate pseudonyms for vehicles where each on-board unit (OBU) saves one pseudonym, named as "pseudonym root," and generates all pseudonyms from the same pseudonym. Therefore, OBU does not need to enlarge its storage. In addition, the scheme does not use bilinear pairing operation that causes computation overhead and has no certification revocation list that leads to computation and communication overheads. The proposed scheme has lightweight mutual authentication among all parties and just for once. Moreover, it provides strong anonymity to preserve privacy and resists ordinary attacks. We analyzed our proposed scheme and showed that it meets security and privacy requirements of VANETs and is more efficient than traditional schemes. The communication and computation overheads were also discussed to show the cost-effectiveness of the proposed scheme.