• Journal of Radiation Protection and Research
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• v.23 no.3
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• pp.149-157
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• 1998

An analysis has been performed to estimate the additional number of workers and the additional collective dose in man-cSv which would be required, nuclear industry-wide as a result of reducing individual dose limit. This analysis can be extended to the reduction in the dose limits recommended by ICRP Publ.60 and BEIR V report as well as the proposed dose limits by regulatory authorities. An industry-wide database was employed in the analysis based on a summary of industry-wide occupational radiation exposure compiled by the Korea Radioisotope Association. Correlation model was employed to compute the affects of setting specific annual individual dose limits. In this study, we have addressed worker non-productivity while in the radiation environment on a parametric or 'sensitivity analysis' basis. This alleviates the need for developing such data underlying a summation of many individual tasks at many nuclear facilities. It has the advantage that very low non-productivity assumptions can readily be defended as conservative, in that it is difficult to approach such low worker non-productivity factors even in the best of environments in any industry. On a per facility basis, for calendar year 1997, the number of workers required would be increased from 231 workers to 269 workers and collective man-cSv dose would be also increased by approximately fourteen percent if the individual dose limit was reduced to 2 cSv/y and an individual worker non-productivity fraction of 0.1 is assumed.

• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.