• Title/Summary/Keyword: tax relief

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A Study on the Influence of Consumer Type on Consumer Intention to Purchase Eco-friendly Vehicles in the Service Management of Convergence Industry (융복합 산업의 서비스경영에서 소비자 유형이 소비자의 친환경자동차에 대한 구매의도에 미치는 영향에 관한 연구)

  • Yim, Ki-Heung
    • Journal of Digital Convergence
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    • v.15 no.10
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    • pp.221-232
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    • 2017
  • In recent years, the development and market participation of major makers of next-generation eco-friendly vehicles has been accelerating. Consumer interest has also increased. Consumer characteristics, consumption type, characteristics of next-generation eco-friendly vehicles, and government policies on next-the results of this study are as follows. As a result of this study, it was found that the characteristics of consumers (by sex, age, monthly average income), types of consumers (price value pursuit type, individual value pursuit type), There was no significant difference between the consumers, and the purchasing intention was not significantly different by gender, age, and monthly income, but there was a significant difference in purchase intention according to the type of consumer. The positive effects of consumer purchase behavior on brand image, color, design, etc, have positive (+) effect on eco - friendly vehicles. And social environment value seeking type among consumer types are significant in relation to purchase intention. To have three support the government's carbon dioxide (per ton of 5,000 won, per ton of 10,000 won), national or local government vehicle price support directly gasolin tax, disel tax, carbon taxes, such as fuel-related tax relief, etc. was found to have positive effect.

Study on Management Plan of the Financial Supervisory Service According to Increase of Risk of Household Debts (금융권 가계부채 위험증가에 따른 금융감독원 관리방안에 관한 연구)

  • Lee, YunHong
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.2
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    • pp.96-106
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    • 2018
  • The government adopted activation policy of real estate to overcome low economic growth rate. Real estate activation plan adopted by the government raised credit limit by lowering the regulation, and reduced real estate investment cost by reducing the base rate. Also, delayed transfer tax on multi-house owner to activate real estate investment and resolved purchase right resale. Relief of real estate regulate caused increase of housing sales and price increase, and the real estate market changed to overheating aspect such as premium upon completion of lot sale in a short time. Such market atmosphere greatly increased household debs as owners own houses based on 'financial debt' instead of their income. Since 2017, real estate policy was reinforced to reduce household debts and lending rate was raised due to rise of base rate, accordingly, burden of household debt is expected to increase. This research suggested a plan for the Financial Supervisory Service to efficiently manage the financial world by analyzing the cause and problem of household debs.

Study on the Recognition Analysis of Zero Energy House and Associated Policy Suggestion (에너지제로하우스 인식분석 및 정책 추진방향 제안에 관한 연구)

  • Lee, Chung-Kook;Lee, Jeong-Cheol;Kim, Sang-Su;Suh, Seung-Jik
    • Journal of the Korean Society for Geothermal and Hydrothermal Energy
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    • v.8 no.2
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    • pp.16-26
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    • 2012
  • The consultation with building energy experts working at domestic government-funded research institutes and enterprises on performance set, element technology, and policy for the realization of low-energy and the survey with construction workers on the relevance of climate change in building construction, government support policy, and methodologies for the construction of low-energy house were carried in the study. In addition the public element preference survey on the low-energy house and awareness research on the low-carbonization of building were carried and presented for the development of affordable low-energy house. There was a big difference in the recognition of building energy performance setting and setting for the construction cost to realize it between experts and ordinary citizens in the study. To fill this gap education and promotion of zero energy house and securing economic feasibility through the commercialization of element technology will be needed. The satisfaction in government's zero energy house policy was normally low. To improve this low satisfaction administrative and technical support are considered to be expanded. Common high cost of construction was the top priority to resolve the problem, and enhancing renewable energy grants, tax relief, and substantial cost support could be as detailed solutions.

Study on Improvement Measures of Green Standard for Energy and Environmental Design for Expansion of Applying Green Roof - Focused on LEED in the USA and BREEAM in the UK - (옥상녹화 적용확대를 위한 녹색건축인증제도 개선방안 연구 - 미국 LEED 및 영국 BREEAM의 비교·분석을 중심으로 -)

  • Kim, Ji-Hyeon;Kwon, Hyuck-Sam;Kim, Jung-Gon;Lee, Bum-Sik
    • Journal of the Architectural Institute of Korea Structure & Construction
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    • v.34 no.2
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    • pp.75-82
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    • 2018
  • Green roof in Korea has been recognized as part of landscape area and local governments enacted municipal ordinance for supporting green roof thereby assisting part of expenses spent for green roof within a range of budget for buildings which are eligible for the green roof support of existing buildings. However, it is necessary to enforce a regulation of mandatory green roof for new buildings in order to expand green roof application and provide a variety of assistances such as subsidy payment, tax relief, and mitigation of floor area ratio-related regulation as done in other advanced nations. In particular, LEED(Leadership in Environmental and Energy Design) in the USA applies additional point directly for green roof in terms of the reduction in heat island effects. For example, the following items are beneficial to have additional points: habitat preservation or restoration, external space, rainwater management, reduction in outdoor water usage, minimum energy performance, and optimum energy performance. In addition, the BREEAM(Building Research Establishment Environmental Assessment Method) in the UK specifies green roof as one of assessment items to be complied in terms of diversity of species. As such, LEED and BREEAM reflect direct and indirect effects of green roof on assessment criteria, which suggest a direction to green building certification criteria in Korea where only additional points are given for green roof according to soil depth.

The Welfare Systems in Sweden and Korea with a Focus on the Demographic Transition (인구변천 과정에서 본 한국과 스웨덴의 복지 상태 비교)

  • 김성이
    • Korea journal of population studies
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    • v.18 no.2
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    • pp.51-69
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    • 1995
  • The Swedish welfare state has been the model for others to emulate the archetypical example of state intervention. The state interventions are presented in the form of legal acts. These social welfare acts can be classified according to the demographic transition theory. According to the Bogue's theory, the demographic transition in Sweden took place in four stages : the pre-transitional stage before 1810; the early transitional stage from 1810 to 1860; the mid-transitional stage from 1860 to 1930; the late transitional stage from 1930 to now. As we look into the social welfare acts in Sweden, the relief of the poor was the major concern of the early transitional stage, the care of workers was the major concerns of the mid-transitional stage and the care of the families was the major concerns in the late transitional stage. The Korea's transition period can be devided as follows; the pre-transitional stage before 1960; the early transitional stage from 1960 to 1969; the mid-transitional stage from 1970 to 1987; and the late transitional stage from 1987 to now. In Korea, the major concern of the early transitional stage was the care of the officials and the workers; in the mid-transitional stage the care of the aged and the handicapped were the major concerns. And in the late transitional stage the expanding of the welfare clients was the major concern. If we compare the results of both countries, the relief of the poor, the care of the workers and the care of the families will be the major concerns in Korea, because the social welfare acts in Korea are extended to specific groups and not to the whole population. The acts related to these social issues have been arranged in 120 years in Sweden. But Korea had to do the same work in 27 years. So the burden of making those social acts will be four times heavier. If we want to extend the benefits of the social system to the general population, we need to look at the design and approach of the swedish model. The reason why swedish social acts constitute an international model has more to do with the uniqueness of its design and approach. First of all, it is characteristic by its universalism, secondly by its emphasis on social services and thirdly by its productivitism. Also the swedish welfare state supported by a high-tax system called the earnings-related welfare system. In order to achieve an effective welfare state, we Koreans should pay attention to the relief of the poor, the care of the worker and the families. We should also focus on a good system design and prepare appropriate budgets.

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Biological Identity of Hwangchung and History on the Control of Hwangchung Outbreaks in Joseon Dynasty Analyzed through the Database Program on the Annals of the Joseon Dynasty and the Enrollment of Haegoeje (조선왕조실록과 해괴제등록 분석을 통한 황충(蝗蟲)의 실체와 방제 역사)

  • Park, Hae-Chul;Han, Man-Jong;Lee, Young-Bo;Lee, Gwan-Seok;Kang, Tae-Hwa;Han, Tae-Man;Hwang, Seok-Jo;Kim, Tae-Woo
    • Korean journal of applied entomology
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    • v.49 no.4
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    • pp.375-384
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    • 2010
  • We tried to establish the history of outbreaks and control methods of 'hwangchung' in Joseon Dynasty, uncovering the biological reality of the 'hwangchung' (called hwang or bihwang) analyzed through the Database program on 'the Annals of the Joseon Dynasty' and 'the Emollment of Haegoeje', two of the finest examples of classical historical records. The total number of articles on the outbreak of the hwangchung is 261 in the Annals of the Joseon Dynasty and 65 in the Emollment of Haegoeje. There were four peaks by hwangchung throughout the Joseon Era. Among them, the periods of King Taejo to King Sejong had the highest incidence. By comparing the number of records of the hwangchung from the Annals of the Joseon Dynasty with that in the Emollment of Haegoeje during the same period, results show the former was less than the latter, 35 vs 65. However, both records were relatively inconsistent with each other. Insect pests in forests as well as in agriculture were included in the biological identities of the hwangchung in the Joseon Dynasty periods, which is in accordance with those of Saigo's. The taxonomic identity could be confirmed in only 25 cases (9.5%) among the articles on hwangchung. It largely coincided with Paik's opinion: II in armyworm, nine in moth larva, one in rice stem borer, two in migratory locust, one in planthopper and one in rice-plant weevil. Therefore, it is not reasonable to regard hwangchung as a migratory locust or grasshopper only. The number of reports on the occurrence of hwangchung in the Annals of the Joseon Dynasty was 173 (66% of the total) and 47% of them were just simple reports, which means the report itself on the appearance of hwangchung was very significant. The reports on controlling insect pests were of low frequency, in 20% (34 cases) of the total reports, capturing insect pests or holding traditional ceremony called 'Poje'. Among them, only one case related to the treatment of seeds to prevent the damage by hwangchung was published in the King Sejong period. There were 37 discussions about changes and management of government policies due to disasters by hwangchung. They were mostly about relief or tax cut to the people who suffered damage and about cancellation of recruiting people to military training, constructing castles, and so on. It seems that not only the people but also the king was influenced by the hwangchung. In the case of King Seongjong, he referred to the stress of the prevention measure of locusts in 10 articles. The damage also had an effect on abdication in the reign of King Jeongjong.

Mencius Thoughts on Social Welfare (맹자사상의 사회복지적 함의)

  • Kim, Young-Min
    • The Journal of Korean Philosophical History
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    • no.57
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    • pp.91-125
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    • 2018
  • This study aims at attempting to make a new interpretation of Mencius from the point of social welfare. The thoughts of social welfare, found from Mencius, are temporal and humanistic and near to those in nowadays. Social welfare began under the name of philanthropic work, relief work, charitable work or social work from the Industrial Revolution in the 18th century on. Welfare means the whole social activities such as satisfying the fundamental desires of the social members, ensuring the conditions of their lives, and ultimately achieving social integration and stability. It means the conditions of their lives and wellbeing. Wellbeing means the minimal physical desires and psychological stability. The realization of the economic system through concept of steady livelihood and steady mind, tax system and well-field system, proposed by Mencius, can be ensured by the whole social activities such as ensuring the stable lives of the social members, enriching and satisfying their happiness and ultimately achieving social integration and stability. The thoughts of Mencius include people-as-root idea, which regards people as most important and tries to solve the instability and inequality that are the structural vulnerabilities in modern capitalist society. His concept of Way of the king means promoting people's sense of happiness through education of morality, based upon the people-as-root idea and filial and fraternal responsibilities. The main ideas of social welfare include living like a human being, ensuring minimal physical and psychological stabilities through social welfare system and welfare policy, enriching human dignity and freedom and enhancing the quality of lives. The thoughts of Mencius include all the above ideas. In particular, he desired to establish ethically and morally stable society by economically implementing the well-field system in Zhou dynasty, based upon politically benevolent governance of the politicians. That society was the people-as-root society, the realization of which was the ideal society Mencius desired to establish, and the goal of his thoughts on social welfare. This study, among the thoughts of Mencius, investigated his ideas on social welfare and the practical ethics for applying them to real society. In addition, to understand his ideas on social welfare, not only the social and economic backgrounds and conditions but also the political ideas at that time were also investigated. This will provide the opportunity to make more in-depth research of the elements of social welfare intrinsically contained in his thoughts.

A Study on Web-based Technology Valuation System (웹기반 지능형 기술가치평가 시스템에 관한 연구)

  • Sung, Tae-Eung;Jun, Seung-Pyo;Kim, Sang-Gook;Park, Hyun-Woo
    • Journal of Intelligence and Information Systems
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    • v.23 no.1
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    • pp.23-46
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    • 2017
  • Although there have been cases of evaluating the value of specific companies or projects which have centralized on developed countries in North America and Europe from the early 2000s, the system and methodology for estimating the economic value of individual technologies or patents has been activated on and on. Of course, there exist several online systems that qualitatively evaluate the technology's grade or the patent rating of the technology to be evaluated, as in 'KTRS' of the KIBO and 'SMART 3.1' of the Korea Invention Promotion Association. However, a web-based technology valuation system, referred to as 'STAR-Value system' that calculates the quantitative values of the subject technology for various purposes such as business feasibility analysis, investment attraction, tax/litigation, etc., has been officially opened and recently spreading. In this study, we introduce the type of methodology and evaluation model, reference information supporting these theories, and how database associated are utilized, focusing various modules and frameworks embedded in STAR-Value system. In particular, there are six valuation methods, including the discounted cash flow method (DCF), which is a representative one based on the income approach that anticipates future economic income to be valued at present, and the relief-from-royalty method, which calculates the present value of royalties' where we consider the contribution of the subject technology towards the business value created as the royalty rate. We look at how models and related support information (technology life, corporate (business) financial information, discount rate, industrial technology factors, etc.) can be used and linked in a intelligent manner. Based on the classification of information such as International Patent Classification (IPC) or Korea Standard Industry Classification (KSIC) for technology to be evaluated, the STAR-Value system automatically returns meta data such as technology cycle time (TCT), sales growth rate and profitability data of similar company or industry sector, weighted average cost of capital (WACC), indices of industrial technology factors, etc., and apply adjustment factors to them, so that the result of technology value calculation has high reliability and objectivity. Furthermore, if the information on the potential market size of the target technology and the market share of the commercialization subject refers to data-driven information, or if the estimated value range of similar technologies by industry sector is provided from the evaluation cases which are already completed and accumulated in database, the STAR-Value is anticipated that it will enable to present highly accurate value range in real time by intelligently linking various support modules. Including the explanation of the various valuation models and relevant primary variables as presented in this paper, the STAR-Value system intends to utilize more systematically and in a data-driven way by supporting the optimal model selection guideline module, intelligent technology value range reasoning module, and similar company selection based market share prediction module, etc. In addition, the research on the development and intelligence of the web-based STAR-Value system is significant in that it widely spread the web-based system that can be used in the validation and application to practices of the theoretical feasibility of the technology valuation field, and it is expected that it could be utilized in various fields of technology commercialization.