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Environmental Tax in the Energy Sector and Its Income Distribution Effect (에너지부문 환경세 도입의 소득분배 파급효과)

  • Kang, Man-Ok;Lim, Byung-In
    • Journal of Environmental Policy
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    • v.7 no.2
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    • pp.1-32
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    • 2008
  • This study examined the income distribution effect of the environmental taxes in the energy sector by applying the Urban Family Survey and the Household Income and Expenditure Survey to the Kakwani index. The results analyzed are as follows: first, taxes of the non-transportation energy sector show progressive tax schemes, while those of transportation energy show regressive ones. Second, we calculated the scenario-specific progressivity index on basis of the existing energy price structure. Contrary to the previous works claimed to be regressive, the progressivity in scenario I got higher than before, except for the congestion taxes. Also, the index by the total sum of taxes in scenario II showed just a little bit higher progressive tax system. In scenario III, both the value added tax and the total sum of taxes have a little regressive structure, but the indexes in the environmental taxes, heat capacity taxes, and those which the environmental tax and the congestion tax and heat capacity taxes are summed up, are in general progressive. Third, subsidizing the tax revenues raised from the environmental taxes to the poor classes by a simulation approach shows more progressive as expected, implying the more subsidy the higher the progressivity index. As a result, it is said that the implementation of the environmental taxes has no negative impact on the income distribution, and the subsidy of the tax revenue raised from it to the poor can make the income inequality improve.

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A Study on the Determinant Factors on Return in Internet Clothing Purchase (인터넷 쇼핑에서 의류제품 반품행동 결정요인)

  • Ji, Hye-Kyung
    • Journal of the Korean Society of Clothing and Textiles
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    • v.32 no.12
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    • pp.1891-1902
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    • 2008
  • With concerns for consumers' return behaviors affecting internet shopping malls' profits and product management in the internet clothing market, this study is designed to investigate determinants affecting return and path models for return behaviors. For an empirical study, questionnaires are prepared and respondents in their 20s and 30s with internet clothing purchase experience are selected using the convenience sampling. A total of 517 questionnaires are used for the final analysis. Data are analyzed by using SPSS 12.0 software and descriptive statistics, $x^2$-test, discriminant analysis, regression analysis, and path analysis is conducted. The results are as follows. First, ones who have returned after purchasing clothing items in internet shopping reached 63.4% of the total consumers. Respondents returned items with price at 50 thousand won or less stood at 67.2%, and the most frequent return shopping malls are open markets with their return rate at 51.1%. Second, variables such as risk perception, information search, impulse buying, buying experience, and age have a positive effect on return experience. Impulse buying and buying experience turn out to have a significant effect on the degree of return, but risk perception, information search, age, and gender to have an insignificant effect. Return intention is significantly affected by risk perception, gender, and age. Third, the analysis of path model for return experience shows that perceived risk has a positively effect, and information search has a direct effect as well as an indirect effect through buying experience or impulse buying. The analysis of path model for the degree of return shows that risk perception does not have effect, but information search has indirect effect through buying experience or impulse buying. This study is thought to find consumers' return behavior characteristics in online shopping, and help businesses operating online shopping malls to efficiently manage returns and set up strategies against returns.

Trends in the Use of Oriental Medical Care Service and Treatment Satisfaction (지역주민의 한방의료 이용성향과 진료만족도)

  • Suh, Ho-Suk;Nam, Chul-Hyun;Kim, Jae-Don;Kim, Sung-Jin;Ryu, Jang-Gun;Jun, Bong-Chun;Kim, Mi-Ae
    • Journal of Society of Preventive Korean Medicine
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    • v.11 no.2
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    • pp.41-70
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    • 2007
  • The purpose of this study was to identify a tendency in patients who seek oriental medical service and factors influencing patient satisfaction. The study was conducted with 1,520 residents of a community during the period from February 5, 2005 through June 30, 2005 using a questionnaire. This study results are summarized as follows : 1. Of subjects who sought oriental medical service, 66.2% had musculoskeletal disorder and connective tissue disease, 18.9% had digestive tract disease, 16.4% had respiratory disease, 8.2% had endocrinemetabolic disease, 7.5% had circulatory disease and the remaining subjects had other diseases(p<0.001). 2. Of subjects who sought oriental medical service for the treatment of musculoskeletal disorder, 84.9% preferred acupuncture. Of those who had digestive tract diseases, 47.0% preferred packaged herbal medicine. Of those who had respiratory disease, 63.0% preferred packaged herbal medicine. 3. Acupuncture was the most often sought by subjects with musculoskeletal disorder. Packaged herbal medicine was sought by subjects with respiratory disease, digestive tract disease, endocrine-metabolic disease or circulatory disease. Tablet-type herbal medicine was sought by subjects with musculoskeletal disorder or digestive tract disease. Combined therapy was sought by subjects with musculoskeletal disorder, digestive tract disease, hematopoietic disease or immune disorder. 4. The level of satisfaction with oriental medical service was higher in subjects with circulatory disease, subjects with digestive tract disease, subjects with neurological disorder and subjects with musculoskeletal disorder in descending order. Of total subjects, 39.4% experienced side effects of oriental medical care, 38.1% experienced side effects of herbal medicine. About 51.9% considered the price of herbal medicine costly while 23.2% considered it reasonable. 5. Subjects' knowledge of herbal medicine was measured as $29.2{\pm}3.83$ out of 42 scores or 69 out of 100 points, indicating a low knowledge level. Subjects' knowledge was influenced by occupation, religion, side effects, sex, age, residence area, the type of insurance. These variables explained 15.2% of the variance. 7. Of total subjects, 56.8% were satisfied with oriental medical service. Patient satisfaction varied with occupation, religion, the type of insurance, health state and treatment outcomes. These variables explained 37.3% of the variance. Conclusion : The majority of subjects were satisfied with oriental medical service. However, oriental medical care are not widely used to treat all kinds of diseases while its use skews to a small categories of diseases. It is therefore necessary for the government and oriental medical service providers to develop new therapy approaches for the treatment of a broader range of diseases.

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A survey on customers' perception of a hygiene grade certification system for restaurants (음식점 위생등급제에 대한 고객 인식도 조사)

  • Heo, So-Jeong;Bae, Hyun-Joo
    • Journal of Nutrition and Health
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    • v.53 no.2
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    • pp.203-214
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    • 2020
  • Purpose: This study investigated customers' perception of a hygiene grade certification system for restaurants and this study also determined way to promote the application of the hygiene grade certification. Methods: A total of 315 customer responses were used for the data analysis. Statistical analyses were conducted using the SPSS program (ver. 23.0) for frequency analysis, χ2-tests, t-tests, analysis of variance, and Importance-Performance Analysis (IPA). Results: The composition of the respondents was 43.8% males and 56.2% females. The 73.3% lived with their families while 26.7% lived alone. Among those surveyed, 84.5% dine out at least once a week and 66.8% dine out during weekends evening. In addition, the most preferred types of restaurants were Korean restaurants (37.5%), delivery restaurants (14.6%), and Western restaurants (8.9%). Information about restaurant was most frequently obtained through Internet searches (54.0%). The average expenditure of eating-out per person was 15,483 Korean won, and the overall satisfaction averaged 3.58 out of 5 points. According to the results of IPA, the restaurant selection attributes that were priorities for improvement were the foods' taste and restroom cleanliness. In addition, 30.5% of respondents recognized the hygiene grade certification system for restaurants. The intention of dining at restaurants with a hygiene grade certification in the future was on average 4.02 out of 5 points. A total of 56.8% of respondents were willing to pay more for a restaurant with a hygiene grade certification. The average percentage of additional price was 6.02%. Conclusion: In order to apply and quickly disseminate the hygiene grade certification system all over the Korea, the study results suggest that relevant policy should be provided by the Korean government for certified restaurants along with the relevant education and promotion of the system to customers.

The Effects of the Elements of Cash Flow and Accrual on the Consistency of Cash Flow and on the Firm's Value (현금흐름과 발생액 및 구성요소들이 현금흐름의 지속성과 기업가치에 미치는 영향)

  • Park, Chang-Rae;Lee, Sang-Hee
    • Korean Business Review
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    • v.22 no.2
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    • pp.61-86
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    • 2009
  • The purpose of this article is to investigate the effects of cash flow and accrual, which are the elements of earnings, and those of the elements of cash flow and accrual on the consistency of cash flow and firm's value. We analyzed 4 kinds of regression models, of which the independent variables are this period's cash flow, the elements of cash flow, accrual, and the elements of accrual, and the dependent variables are the next period's cash flow, and the stock price at the end of financial statements disclosure months, respectively. The sample firms were the manufacturing companies listed on the Stock Exchange 1980 through 2006, of which the fiscal year ended in December. And, the results of the analyses are as follows: Cash flow and accrual are shown to have significant relationships with cash flow consistency and the evaluations of firms' value. And, the elements of cash flow or accrual proved to have more influence than the total amount of them, on cash flow consistency and the evaluation of firms' value. Also, the results present that some of the elements of cash flow and accrual differently affect cash flow consistency and the evaluation of firms' value. Accordingly, this study indicates that each of the elements of cash flow and accrual needs to be considered respectively rather than the total amount of them, in the case that cash flow and accrual are used in the decision-making concerned with the forecast of cash flow and the evaluation of firms' value. This study also shows that each element of cash flow and accrual needs to be used differently for cash flow forecast and the evaluation of firms' value.

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An Analysis on the Actual Management State of Chestnut Producing Farms in Korea (밤 생산농가(生産農家)의 경영실태분석(經營實態分析)에 관(關)한 연구(硏究))

  • Jeon, Jun Heon;Lee, Sang Sik
    • Journal of Korean Society of Forest Science
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    • v.82 no.1
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    • pp.1-6
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    • 1993
  • This study was conducted to provide a fundamental information for a income raise of agricultural and mountain villagers and a policy planning by analyzing 145 chestnut producing farms in Korea. The results of this study are as follows : 1. Though the proportion of forest by-products in farm household economy was very slight, it is very important for agricultural and mountain villagers who have relatively lower income level to become a valuable income source. 2. As chestnut cultivating orchards have very small-scale that account for 50.0% of 0.5 to 1.0 hectares and 40.3% of 1.0 to 3.0 hectares reaching 90.3% of total farmers, the small-scale ownership makes the normality and rationalization of management difficult, and therefore the economity of scale has to be accomplished. 3. The difficulties on chestnut cultivating management were in order of the following ; Labour-power shortage(38.5%), desease and pest demage(24.8%), economity(15.2%), management(11.7%), inferiority of site condition(5.9%), technical acquirement(3.8%). 4. In the matter of storaging facilities, 87.6% of total surveyed farmers were recognizing the need of storaging facilities, but only 12.4 of surveyed farmers were possessing these facilities, and therefore the measurement has to be considered such as the forest associations invests to cold storaging facilities unable to privately invest, in order to increase a receiving price of producers.

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Development of sweet potato double cropping system in the southern island area of Korea

  • Moon, Jin-Young;Shin, Jung-Ho;Song, Jae-Ki;Choi, Yong-Jo;Hong, Kwang-Pyo
    • Proceedings of the Korean Society of Crop Science Conference
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    • 2017.06a
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    • pp.267-267
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    • 2017
  • In Korea, the average air temperature has been elevated twice faster than the average global warming. And the climate warming is characterized by the smaller rise of air temperature in summer and the greater rise of air temperature in spring and winter. Therefore, the number of frost-free days to determine the cultivation ability of crops has increased by more than 15 days in 10 years according to climate warming. This climate warming trend has extended and is projected to extend not only the sweet potato growing season but also the sweet potato early cultivating area to higher altitude and latitude region. This study was carried out to evaluate the possibility of sweet potato double cropping in the southern island area of Korea by assessing the growth and yield performance of sweet potato cultivated at extremely-early and -late time. We had performed at Yokji Island Yokji Island($E128^{\circ}$ 18' $N34^{\circ}$ 36'), a representative specified complex area of sweet potato cultivation in southern Korea. As the test varieties, the major cultivars of the this region, Shinyulmi and early hypertrophic cultivars, Dahomi were used. The prior cropping were planted with PE film mulching on March 30 and April 10, and harvested after 110 days. So the succeeding cropping were planted without PE film mulching on July 25 and August 5 according to the harvesting time of the prior sweet potato and harvested after 120 days. As a control, it was harvested on September 15, 120 days after planted on May 15. Each experimental plot had an area of 12 square meters consisting of 4 beds, and was planted one at a time at intervals of 25cm. We had investigated growth characteristics - main vine length, node number, branch number, total vine yield, and tuberous root characteristics - tuberous root number, average weight, starch value, and etc. After harvesting, we analyzed the economic effects by examining the postharvest quantity, the input labor, the management cost, and the income. The total yield of marketable products in prior and succeeding cropping was 46~70% higher than that of control. The average unit price of sweet potato was 36% higher than the conventional culture, and the gross income increased by 98%, but the operating cost increased by 83%, and the farm income increased by 103%. There are considerations such as the difficulty of enlargement of cultivation area due to lack of labor in limited space and the need for watering measures due to spring drought. However, if the area of application for sweet potatoes double system is increased by 10%, it can be used as a new cropping system.

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Development of sweet potato double cropping system in the southern island area of Korea

  • Moon, Jin-young;Shin, Jung-ho;Song, Jae-ki;Choi, Yong-jo;Hong, Kwang-pyo
    • Proceedings of the Korean Society of Crop Science Conference
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    • 2017.06a
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    • pp.280-280
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    • 2017
  • In Korea, the average air temperature has been elevated twice faster than the average global warming. And the climate warming is characterized by the smaller rise of air temperature in summer and the greater rise of air temperature in spring and winter. Therefore, the number of frost-free days to determine the cultivation ability of crops has increased by more than 15 days in 10 years according to climate warming. This climate warming trend has extended and is projected to extend not only the sweet potato growing season but also the sweet potato early cultivating area to higher altitude and latitude region. This study was carried out to evaluate the possibility of sweet potato double cropping in the southern island area of Korea by assessing the growth and yield performance of sweet potato cultivated at extremely-early and -late time. We had performed at Yokji Island Yokji Island($E128^{\circ}$ 18' $N34^{\circ}$ 36'), a representative specified complex area of sweet potato cultivation in southern Korea. As the test varieties, the major cultivars of the this region, Shinyulmi and early hypertrophic cultivars, Dahomi were used. The prior cropping were planted with PE film mulching on March 30 and April 10, and harvested after 110 days. So the succeeding cropping were planted without PE film mulching on July 25 and August 5 according to the harvesting time of the prior sweet potato and harvested after 120 days. As a control, it was harvested on September 15, 120 days after planted on May 15. Each experimental plot had an area of 12 square meters consisting of 4 beds, and was planted one at a time at intervals of 25cm. We had investigated growth characteristics - main vine length, node number, branch number, total vine yield, and tuberous root characteristics - tuberous root number, average weight, starch value, and etc. After harvesting, we analyzed the economic effects by examining the postharvest quantity, the input labor, the management cost, and the income. The total yield of marketable products in prior and succeeding cropping was 46~70% higher than that of control. The average unit price of sweet potato was 36% higher than the conventional culture, and the gross income increased by 98%, but the operating cost increased by 83%, and the farm income increased by 103%. There are considerations such as the difficulty of enlargement of cultivation area due to lack of labor in limited space and the need for watering measures due to spring drought. However, if the area of application for sweet potatoes double system is increased by 10%, it can be used as a new cropping system.

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The Effect of Mandatory Diagnosis-Related Groups Payment System (포괄수가제도 당연적용 효과평가)

  • Choi, Jae-Woo;Jang, Sung-In;Jang, Suk-Yong;Kim, Seung-Ju;Park, Hye-Ki;Kim, Tae Hyun;Park, Eun-Cheol
    • Health Policy and Management
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    • v.26 no.2
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    • pp.135-147
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    • 2016
  • Background: The voluntary diagnosis-related groups (DRG)-based payment system was introduced in 2002 and the government mandated participation in the DRG for all hospitals from July 2013. The main purpose of this study is to examine the independent effect of mandatory participation in DRG on various outcomes of patients. Methods: This study collected 1,809,948 inpatient DRG data from the Health Insurance Review and Assessment database which contains medical information for all patients for the period 2007 to 2014 and examined patient outcomes such as length of stay (LOS), total medical cost, spillover, and readmission rate according to hospital size. Results: LOS of patients decreased after DRGs (large hospitals: adjusted odds ratio [aOR], 0.87; 95% confidence interval [CI], 0.78-0.97; small hospitals: aOR, 0.91; 95% CI, 0.91-0.92). The total medical cost of patients increased after DRGs (large hospitals: aOR, 1.22; 95% CI, 1.14-1.30; small hospitals: aOR, 1.22; 95% CI, 1.21-1.23). The results reveals that spillover of patients increased after DRGs (large hospitals: aOR, 1.27; 95% CI, 0.70-2.33; small hospitals: aOR, 1.18; 95% CI, 1.16-1.20). Finally, we found that readmission rates of patients decreased significantly after DRGs (large hospitals: aOR, 0.28; 95% CI, 0.26-0.29; small hospitals: aOR, 0.59; 95% CI, 0.56-0.63). Conclusion: The DRG payment system compared to fee-for-service payment in South Korea may be an alternative medical price policy which can reduce the LOS. However, government need to monitor inappropriate changes such as spillover increase. Since this study also is the results based on relatively simple surgery, insurer needs to compare or review bundled payment like new DRG for expansion of various inpatient-related diseases including internal medicine.

Characteristics of Wet and Dried Distillers Grains on In vitro Ruminal Fermentation and Effects of Dietary Wet Distillers Grains on Performance of Hanwoo Steers

  • Kim, Ill Young;Ahn, Gyu Chul;Kwak, Hyung Jun;Lee, Yoo Kyung;Oh, Young Kyoon;Lee, Sang Suk;Kim, Jeong Hoon;Park, Keun Kyu
    • Asian-Australasian Journal of Animal Sciences
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    • v.28 no.5
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    • pp.632-638
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    • 2015
  • Two experiments were conducted to evaluate the nutrient composition, in vitro dry matter disappearance (IVDMD) and organic matter disappearance (IVOMD) of three kinds of distillers grains (DG); i) wet distillers grains (WDG, KRW 25/kg), ii) dried distillers grains (DDG, KRW 280/kg), iii) dried distillers grains with solubles (DDGS, KRW 270/kg) produced from tapioca 70% and rice 30%, and to evaluate dietary effects of WDG on the performance of Hanwoo steers. In Exp. 1, twelve-WDG, four-DDG and one-DDGS were collected from seven ethanol plants. Average crude protein, crude fiber, neutral detergent fiber, and acid detergent fiber of WDG, DDG, and DDGS were: 32.6%, 17.8%, 57.5%, and 30.2% for WDG, 36.7%, 13.9%, 51.4%, and 30.5% for DDG, and 31.0%, 11.9%, 40.3%, and 21.2% for DDGS (DM basis), respectively. The DDGS had a higher quantity of water-soluble fraction than WDG and DDG and showed the highest IVDMD (p<0.05) in comparison to others during the whole experimental time. The IVDMD at 0 to 12 h incubation were higher (p<0.05) in DDG than WDG, but did not show significant differences from 24 to 72 h. The same tendency was observed in IVOMD, showing that DG made from tapioca and rice (7:3) can be used as a feed ingredient for ruminants. Considering the price, WDG is a more useful feed ingredient than DDG and DDGS. In Exp. 2, 36 Hanwoo steers of 21 months ($495.1{\pm}91kg$) were randomly assigned to one of three dietary treatments for 85 days; i) Control (total mixed ration, TMR), ii) WDG 10% (TMR containing 10% of WDG, as fed basis), and iii) WDG 20% (TMR containing 20% of WDG, as fed basis). With respect to body weight and average daily gain, there were no differences between control and WDG treatments during the whole experimental period. Dry matter intake of control (9.34 kg), WDG 10% (9.21 kg) and 20% (8.86 kg) and feed conversion ratio of control (13.0), WDG 10% (13.2) and 20% (12.1) did not show differences between control and WDG treatments. Thus, the use of WDG up to 20% in TMR did not show any negative effect on the performance of Hanwoo steers.