• International Commerce and Information Review
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• v.16 no.4
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• pp.247-261
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• 2014

In this study, it investigates the highly controversial issue "low carbon car subsidy". Through the policy's intent, purpose, and necessity, it aims to present alternatives for automotive industry development. Introducing the low carbon car subsidy will bring a huge change to the vehicle purchase practices by changing vehicle purchase cost. It expects that this change will reduce greenhouse gas emission from vehicles. For successful settlement of the system, it shall set up the target sections for subsidy and levy appropriately in order to get the nation's consensus. Additionally, it has to conduct sufficient reviews the measures such as adjustment to the existing auto tax, divided payments of burden charge, etc before enforcing the system. In terms of the automobile industry, it must do their level best in technical development in order to meet the carbon dioxide emission level of imported cars until the enforcement. Also, the government has to strengthen its support to the industry.

• Korean Journal of Childcare and Education
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• v.9 no.6
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• pp.197-221
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• 2013

The purpose of this study was to examine the relationship between the child care support policies and the birth rate in 33 OECD countries. In the structural equation modelling, the birth rate was the dependent variable while the cash-support policies, the child-care facility service policies, and the tax benefits policies were the independent variables. The analysis showed that the most effective factor on the birth rate was the child-care facility service policies. Regarding the effectiveness of the policy expenses, the cash-support policies showed stable fluctuation of effectiveness according to the fluctuation of cash amount, the child-care facility service policies. In conclusion, in order to increase the effectiveness of the cash-support policies, the adequate cost calculation to decrease the parents' burden for child-bearing, re-allocation of budget, and support methods and timing should be continually discussed. In addition, for the better effectiveness of the facility service policies, more various, comprehensive and high-quality facility service policies that could balance home and work, should be implemented.

• The Journal of the Korea Contents Association
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• v.17 no.8
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• pp.382-395
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• 2017

This study tries to analyze whether the Earned Income Tax Credit (EITC), which was modified in 2011, has the effect of work incentive. In this sense, by establishing the 8th Wave of Korea Welfare Panel Study (2013) and the 9th Wave (2014), Furthermore, in order to overcome the methodological limit, the results of two-party analysis method will be compared by firstly carrying out multiple regression analysis and then performing propensity score matching analysis. The 535 households out of 6,025 were selected. The following are the results of multiple digression analysis and propensity score matching analysis. First, there was no statistically meaningful relationship with regard to the perception of the EITC. Second, there was a statistically meaningful result in the reduction of working hours with regard to whether a household received labor incentive or not. The study found that the revised EITC is not providing incentives which stimulates the will to work.

• Journal of architectural history
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• v.9 no.2 s.23
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• pp.101-116
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• 2000

Many cultural heritages for the modern ages in Korea are becoming lost rapidly as a result of subsequent technological innovation and changes in industrial structures and other reasons. But they are indispensable for an understanding of history, tradition culture of Korea, and form the basis for development and advancement of future culture at the same time. Therefore, this study is aimed to review the protection of cultural heritage in Japan, establishing the protection policies in Korea. In Japan, The Advisory Committee for the Preservation and Utilization of Modern Cultural heritage was organized by The Agency for Cultural Affairs. And this classified modern cultural heritage into four fields, as like; (1)monuments, (2)buildings, (3)fine arts and historical heritage, and (4)life, culture, and technology to pursue concrete research and study. The next step is tarrying out investigations to identify these cultural heritages, which were once the backbone of Japanese modernization and are now in the process of being lost, in an effort to preserve them as cultural heritage of the Japanese modernization period. The investigation will have conducted on an about eight year scheme starting with 1996. And it's will ask all local boards of education(of the prefectures, cities, towns, and villages throughout the country) to supply all related records or documents available and to cooperate in field studies. So now, many cultural heritages for the modern ages in Japan have been designated as Important Cultural Properties, Registered Tangible Cultural Properties, Monuments, etc. And they have been prepared various tax policy(ex, reduction of the real estate tax). Also, that's examples are not only one by one but magnified with protection of large-scale construction associated with region. In addition, magnified with region's activities. In conclusion, in the process, protection has been extended to a broader variety of cultural properties and much consideration has been given to the methods of protection in Japan.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.197-203
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• 2014

This study deals with a comparative analysis on reverse mortgage loans and mortgage loans in order to pave a path for activation of real estate financing. The fact-revealing analysis was conducted through surveys based on theoretical consideration and advanced researches, which has drawn a range of findings. As the results of this study, the important findings concerning the improvement on the activation of practical housing reverse mortgages are applicable to all real estate, diversifying the tax benefits, and deregulation of 1 house, etc. and findings concerning the improvement to activate mortgage loans are diversifying types of interest rates, diversifying types of repayment, tax benefits for less than 15 years maturity period, and granting benefits(low interest rates, higher loan limits) to low-income households, etc. This study has a significance for providing basic materials in order to accomplish advanced finance policies along with social welfare services as suggesting measures to improve and activate real estate financing through the findings out of the fact-revealing analysis conducted as above.

• Journal of the Korea Convergence Society
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• v.9 no.1
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• pp.9-20
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• 2018

The purpose of this paper is to analyze the effect of corporation internal reservation on R&D investment. It is to find how much effect the reflux tax has achieved through empirical analysis. In addition, education training expense was taken as a moderating variable to find the effectiveness of government policy. Furthermore, the study looked through the effect once again by using GMB model. According to the result counted by regression analysis, it could be concluded that the effect of both moderation and intervention had a significant effect and the variable of interest cost and welfare & benefit cost in model 1, 2 and 3 had a meaningful impact at the level of 99%. On the other hand, the previous corporate internal reservation failed to show any significant result in all types of models. Even in GBM model of convergence level applied to additional analysis, similar results came out.

• The Korean Journal of Community Living Science
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• v.18 no.3
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• pp.455-467
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• 2007

Recently, there has been a gradual growth of retired in-migrants in high-amenity, rural areas in Korea. However, little has known about that the retirement migration is a blessing or a blight for a local economy in Korea. Therefore, in this study, we intend to explore the relationship between retirement migration and economic development of rural communities in Korea. For this purpose, we used the 1995 and 2000 census data and annual regional statistics for 138 counties in Korea. Based on the previous empirical studies, economic development was measured by 3 indicators such as GRDP (Gross Regional Domestic Product), job creation in the wholesale and retail sector, and the increase of local tax. Also, cross-tab, scatter plot, and correlation were analyzed using the SPSS Windows Program. The finding are as follows: First, from 1995 to 2000, nearly 11 percent of rural counties showed 10 percent and over increase of in-migration rate among retirees. Second, correlation statistics showed a close relationship between retirement in-migrant flows and economic resurgence. In particular, retirement in-migration rates were significantly tied to the job creation of the wholesale and retail sector (r=.19, p<.05) as well as car ownership rate (r=.58, p<.001) resulting in the increase of local tax. However, there was non-significantly positive correlation between retirement in-migrant flows and GRDP change (r=.13). Knowledge of these relationships will be important to policy-makers and for understanding the role that retirement in-migration play in stimulating economic growth of rural communities in Korea.

• Journal of the Economic Geographical Society of Korea
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• v.17 no.4
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• pp.801-816
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• 2014

This paper is a theoretically grounded empirical study aimed at shedding light on the Triple Helix of University-Industry-Government (U-I-G) relations in biotechnology cluster of Singapore. It questions the issue about the gap between theoretical consideration of the Triple Helix of U-I-G relations and the actual reality in biotechnology cluster, and the experience of Singapore was investigated. In terms of evolutionary perspective, biotechnology cluster in Singapore has gone through ongoing processes from a certain stage to other, and within the processes the Triple Helix nexus has been found. Analysis of the empirical study reveals significant findings: first, the government policies play a critical role in the operation of U-I-G relations rather than universities; second, therefore, the binding force of U-I-G relationships is based on the government policies being comprehensive including researchers immigration, student scholarship for local students, and tax and non-tax incentives for firms, rather than focusing on a targeted policy; third, the role of government starts from an initial stage, and it's role is ongoing processes by supporting infrastructure, human sources and continuous nourishment enabling the triple helix of U-I-G relations.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.233-238
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• 2017

Although numerous theoretical and empirical studies on the capital structure have been performed, the studies on the capital structure of the high potential enterprises have not been worked. This paper performed empirical analyses for the first time to find out the determinants of capital structure of the high potential enterprises of Korea using the financial data of the manufacturing high potential enterprises listed on the Korea Exchange and KOSDAQ during 2010~2016. The results of regression analyses with debt ratio as dependent variable and profitability, firm size, asset tangibility and non-debt tax shield as independent variables show that the coefficients were relatively significant. The variables of the profitability and the tangibility were found to have positive relationship with the debt ratio. The non-debt tax shield were found to have in general positive relation with the leverage.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.89-98
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• 2015

To celebrate the convergence era, Park Geun-Hye government has adhered to the principle sets out to secure revenue no tax increase due to the underground economy legalization, etc. Recently due to the tax deduction policies such as cash receipts and credit card is like getting better transparency on income. However, focusing on the self-employed Evaded income scale is increasing steadily. For the underground economy legalization, it has the plan to increase the transparency of the capital market due to the strengthening of the cash receipt system and the mobile payment market. The purpose of this study is that it hopes the domestic mobile payment market is expanding for the underground economy legalization. To this end, domestic financial companies are hoping to develop a variety of additional services. And the mobile payments market is hoping to gain the trust our customers due to safety and security, etc. As a result the underground economy is expected to disappear naturally.