• Title/Summary/Keyword: 소득액

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Estimation of Willingness-to-pay for Mitigating Crowdedness in High-speed Rail Trains (고속철도 차량 내 혼잡도 완화에 대한 지불 용의액 추정 연구)

  • Lee, Jang-Ho;Kim, Dong-Sun
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.37 no.2
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    • pp.379-387
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    • 2017
  • As the average load factor of High-Speed Rail (HSR) trains increased up to 98%, it caused uncomfortable crowdedness in the cabin and deteriorated the level of service to the HSR users. In this paper, we estimated the willingness-to-pay (WTP) of the HSR users for mitigating the crowdedness in the cabin. The contingent valuation method based on the stated preference data was used and the tobit model was applied for the estimation of WTP. It can be concluded that WTP for mitigating the crowdedness in the HSR trains is proportional to the congestion level of train and income level of user. Males, first-class users, not-assigned ticket users, and monthly pass users have relatively higher WTPs, while homemakers, travelers in weekends, commuters and leisure travelers have relatively lower values. The results can provide the fundamental information to estimate the benefits of mitigating crowdedness or the magnitude of governmental subsidy to railway operators for additional introduction of HSR trains.

Reforming Environmentally-Harmful Subsidies in the Energy and Electricity Sectors in Korea (우리나라 에너지·전력 부문 보조금의 환경친화적 개편 효과 분석 : 연산일반균형분석을 중심으로)

  • Kim, Seung-Rae;Kang, Man-Ok
    • Environmental and Resource Economics Review
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    • v.20 no.4
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    • pp.827-858
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    • 2011
  • In Korea, various environmentally harmful subsidies are granted in agriculture, fishery, energy, electricity, transportation, steel and shipbuilding industry. Examples include tax-exempt fuel for agriculture & fishery, VAT- exemption for briquette & anthracite, temporary subsidy for fuel, production stabilizing subsidy for coal mining, subsidy for briquette. Korea's yearly total subsidy in energy area is about 5,291 billion won, among them is 4,870 billion won. To reduce air pollutants and to mitigate climate change, Korea has to review the phase-out of environmentally harmful subsidies and the phase-in of environment-friendly subsidy. The reduction or removal of environmentally harmful subsidies will enhance economic efficiency and bring about environmental benefits. Economic efficiency means less use of inputs, which reduces environmental cost and improves social benefits. This paper applies the Shoven and Whalley's model to the Korean economy and analyzes the general equilibrium incidence effects of reforming environmentally harmful subsidies in the energy and electricity in Korea. We consider several counterfactual scenarios in which current environmentally harmful subsidies are reduced or abolished, compare them with the reference case in the economy, and evaluated the change in efficiency costs and distributional incidence of tax reforms related to subsidies.

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The Effect of Internal Control Weaknesses on Book-Tax Difference (내부회계관리제도의 취약점이 회계이익과 과세소득의 차이에 미치는 영향)

  • Yu, Soon-Mi;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.30 no.3
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    • pp.169-190
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    • 2011
  • Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

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A Study on the Influence of Elderly Household Characteristics on Housing Consumption according to Public Pension Receipt (중·고령자 가구의 소득의 특성이 주택소비규모에 미치는 영향: 공적연금수령유무를 중심으로)

  • Jung, Sang Joon;Lee, Chang Moo;Shin, Hye Young
    • Korea Real Estate Review
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    • v.28 no.1
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    • pp.105-114
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    • 2018
  • According to Statistics Korea, South Korea has entered the realm of the "aging society" with the rapid development of the country's population. Researchers anticipate that the extremely high (73%) ratio of real estate property to total assets for mid-age to aged households in South Korea that do not have a fixed income may cause serious problems in the future. For example, the real estate market in South Korea may be bombarded with properties listed for sale, causing the average property price to drop due to the abundant supply. Although this prediction may be reasonable, this concept has excluded the idea of pension (which is crucial as it can be considered a consistent and fixed income) due to the limited amount of available data thereon; as such, it is important to include this factor to improve the pertinent research. Thus, this research was conducted using the data from the $3^{rd}$ and $5^{th}$ Korea Retirement and Income Study. For the study results, it was found that variables such as net asset, gender, education, and number of family members have the same impact as that found in the previous studies. To extend from here, two new factors were introduced: the existence of pensions and the amount of pension received by a household. From there, it was found that the existence of a consistent and fixed income such as a pension has led to an increase in housing consumption, the area of interest of the authors.

중소기업현장을 가다_제주특별자치도개발공사 감귤제1가공공장 - 제주도민의 가치 창출, 안전으로부터 시작

  • Choe, Jong-Deok
    • The Safety technology
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    • no.143
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    • pp.20-21
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    • 2009
  • 제주특별자치도개발공사에서는 제주의 청정자원 가치를 창출하여 도민을 위한 사업이 다양하게 펼쳐지고 있다. 그중 우리나라 시장점유율과 선호도, 만족도에서 최고 1위 자리를 차지하며 2009년 가치 브랜드로 선정된 먹는 샘물 "제주삼다수"가 대표적이다. 그러나 제주도 총 생산의 18%를 차지하는 감귤에 있어서도 감귤농가 소득향상에 기여하는 사업이 있다. 상품가치가 없는 감귤 때문에 손실을 볼 수 있는 감귤농가에 감귤을 전량 사들여 새로운 제주도 특산품으로 가공하는 사업, 바로 음료사업이다. 그 선두에 제주도민의 행복한 삶을 제공하고 있는 감귤제1가공공장이 있다. 감귤제1가공공장에는 농축액공정과 주스공정이 있다. 1일 400톤의 가공된 농축액과 주스가 생산되는 제1공장은 5개의 공장동과 관리동에서 감귤, 녹차 가공공정이 분주하게 돌아가고 있다. 여기서 가장 중요한 것은 안전, 안전을 최우선으로 확보되어야 제주 도민을 위한 일도 할 수 있는 것이고, 수익 또한 창출 된다는 것이 이곳 사람들의 생각이다. 안전을 위해서는 나부터 시작하여 나와 동료의 안전을 지킨다는 감귤제1가공공장을 둘러본다.

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"농업손실보상"에 관한 농업인 법률구조사례

  • Korea Duck Association
    • Monthly Duck's Village
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    • v.62 no.8
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    • pp.58-63
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    • 2008
  • 농업의 손실에 대한 보상은 공익사업시행지구 안에서 사업안정고시일등 당시 영농을 하는 농민에게 당해 공공사업용지에 편입되는 농지에 대하여 도별 연간 농가평균 농작물 수입을 기준으로 2년분의 소득을 영농손실액으로 지급하는 것을 말한다. 원칙적으로 보상계획공고 또는 사업안정고시일 당시의 실제 경작자가 농업손실보상의 대상자이다. 구체적으로 살펴보면 '전, 답 또는 과수원이나 기타 그 법적 지목 여하를 따지지 않고 실제 토지현황이 농작물 경작 또는 다년생 식물 재배지로 이용되는 토지'가 보상 대상이 된다.

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II. 잠업경영의 개선방향

  • 이질현
    • Journal of Sericultural and Entomological Science
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    • v.21 no.2
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    • pp.26-30
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    • 1979
  • 우리나라의 잠사업은 1960년대초부터 외화획득을 위한 전략산업으로서 급진적 성장을 이룩하여 1965년에는 생사수출이 총농산물 수출액의 44%를 점유한 때도 있었다. 1970년대 초까지만 해도 국제적 여건의 변동에도 불구하고 우리나라의 잠사업부문은 \circled1 농가의 현금소득 기회의 증대 \circled2공업화초기의 외화습득수단 \circled3 계촌유휴노동력의 고용증대 \circled4 유휴국토 이용율의 증대 \circled5농촌공업화의 촉진등 그 역할은 지대하였다. (중략)

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다시마추출액을 이용한 과실잼의 제조

  • 김영명;조진호;정혜정;신지원
    • Proceedings of the Korean Society of Fisheries Technology Conference
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    • 2000.05a
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    • pp.138-139
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    • 2000
  • 다시마는 국내연안에서 생산되는 주요 해조류로 1996년에는 전체 해조류 생산량의 6.6%를 차지하고 있으며 생산량의 95%이상을 양식산업에 의존하므로 어민소득과 밀접한 관련이 있는 품목이다. 과거에는 대부분이 건조 다시마로 가공 이용되어 왔으나 최근 다시마의 건강기능성이 알려지면서 가공품목 또한 다양해지는 경향을 보였으나 현재까지 특별한 이용방법이 개발되어 있지 않다. (중략)

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한약재 첨가ㆍ제조한 타조추출액이 급성부종 횐쥐의 염증 발생 억제에 미치는 효과

  • 김애정;여정숙;김선여;우경자
    • Proceedings of the EASDL Conference
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    • 2003.04a
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    • pp.81-82
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    • 2003
  • 국민소득 증대에 따른 사회경제 수준의 향상과 의학발달에 의해 평균 수명이 연장되었다. 이로 인한 인구의 노령화로 노인관련 질환 즉, 류마티스성 관절염, 심장질환 등과 같은 만성 퇴행성질환과 암 등 영양섭취의 불균형과 관련된 질병이 급증되었다. 최근 ROS(reactive oxygen species), PGs(prostaglandins), 및 NO(nitric oxide)가 각종 염증성 질환, 순환계 질환 및 암화 과정에 밀접한 연관이 있기 때문에 이들을 조절할 수 있는 식품류가 각종 질환의 예방을 목적으로 각광을 받고 있다.(중략)

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Feasibility of Exporting Korean major Non-Timber Forest Products in Japan Market (주요 단기임산물의 일본 수출 가능성)

  • Bark, Ji-Eun;Eun, Jong-Ho;Koo, Ja-Choon;Lee, Sang-Min
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.5
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    • pp.574-581
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    • 2016
  • Exports of Korean non-timber forest products to the Japanese market decreased 46.3% from 17.54 million dollars in 2010 to 9.42 million dollars in 2014. This research aims to find the appropriate strategies for exporting Korean non-timber products, such as chestnut, shitake, persimmon, and wild ginseng. We applied conjoint analysis to investigate the preferences of Japanese homemakers for Korean non-timber products. The results are as follows: (1) There is a clear distinction in the preference for the attributes and levels of products; (2).Korean products are preferred to Chinese products, but have lower competitiveness than Japanese products; (3) Japanese homemakers responded sensitively, not to the forest product prices, but to changes in their specific attributes. These results can be used to promote the export of Korean non-timber products to the Japanese market.