• Title/Summary/Keyword: 유통정책

Search Result 802, Processing Time 0.025 seconds

A study on the changes of the Screen quota system as a Film policy in Korea (한국의 영화정책과 스크린 쿼터제의 변천에 대한 연구)

  • Cho, Hee-Moon
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.7 no.5
    • /
    • pp.982-991
    • /
    • 2006
  • The screen quota system is one of the most controversial issues in the Korean film industry. There are two different points of view regarding the system. Some say it is highly effective to protect and nurture Korean movies. However, others argue that it hurts the duality of the Korean movies. The number of days, for which Korean movies have to play on local screens, has been reduced to 73, starting on July 1st, 2006. Actually, it is 50 percent fewer than the previous year. In facL Korea has implemented the screen quota. system two times. First, it was practiced from 1935 to 1945, during the Japanese colonial period. This was to regulate imported movies, especially American ones, as the Japanese government was to use movies for the political propaganda. In 1935, the number of foreign movies screened had to be less than three fourths of the total. And they gradually reduced the size by two thirds in 1936, and again by half in 1937. After the attack on Pearl Harbor when the Pacific War happened, Japan completely banned importing American movies in Korea. The reason why it regulated the imported foreign films is to increase the number of domestic movies, both Japanese and Korean. It was for making propaganda films fur carrying the war. The second practice of the screen quota is from 1967 to the present year. It was designed to boom the Korean film industry. However, the competitive power of Korean films has not been improved in spite of the practice of the system. Moreover, the film industry has gone through the depression. Korean film agencies have occupied the Korean film market thanks to the protection by government. The founding of the film agencies has been strongly regulated. So has importing foreign movies. Under the special protection like this, Korean film agencies have been enjoying the monopoly In the mean time, they have pursued income not by making quality movies but by importing foreign movies. As a result, cinema audiences turn away form Korean films and prefer foreign movies. Furthermore, the screen quota system hurts the relationship between film producers and distributors, imposing the duties only on theaters. In short, the screen quota system has satisfied neither film producers, theater runners, nor film goers. In other words. the excessive protection has weakened the competitive power of Korean film industry.

  • PDF

Case Study on Success and Innovation Activities of Women Entrepreneurs: Focusing on Startups (여성 창업가의 성공과 혁신활동에 대한 사례 연구 : 스타트업을 중심으로)

  • Hong, Jungim;Kim, Sunwoo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.16 no.1
    • /
    • pp.55-69
    • /
    • 2021
  • For the national economic development, the participation of women in the social and economic activities is crucial. The popularization of start-ups, digital transformation, and WEconomy trends have lowered the barriers to opportunities for women to start a business and provide an environment in which women can grow faster. This paper examines the significance and process of success of women entrepreneurs and the characteristics of innovation strategies and achievements by linking the recently changing business environment of a company, factors influencing the success of women entrepreneurship, and innovation activities. To this end, four companies' cases were analyzed in the fields of distribution/service and consumer products/services, which are areas of large investment among female startups. The result shows that women entrepreneurs recognize the meaning of success as creating and continuing to create a 'corporate value through establishing a trust relationship with customers' within the 'balance between personal life and work.' In terms of the business ecosystem, women entrepreneurs strive for 'business activities based on the win-win growth of consumers, producers and sellers' for success, and rather 'focus on the process with a problem-solving approach' rather than achieving performance-oriented goals. Also through excellent power of observation, flexibility, and execution power, women entrepreneurs conduct business by adapting to changing trends. In terms of innovation activities, the innovation strategy of women-led companies puts priority on 'creating the value customers want' and focuses on innovation in the 'customer-centric business model' rather than technological innovation. As such, women-led companies show several differentiated characteristics, which enable them to create corporate value and achieve sustainable growth. The barriers to challenges and opportunities for women to start a business have been lowered, and an ecosystem has been created for female startups to grow. But why are there still so few women entrepreneurs, and the answer to where we need to close these gaps is ultimately a close analysis and investigation of the field. We must present milestones for growth steps through the accumulation of case studies of women startups that have exited. In addition, women can stand as economic agents only when the policy targets are subdivided and specific approaches to child-rearing and childcare for women entrepreneurs must be taken. This paper expects to serve as basic data for follow-up studies and become the basis of research for women entrepreneurs to grow as economic agents.

A Study on the Status of Startups and Their Nurturing Plans: Focusing on Startups in Seongnam City (스타트업 실태 및 육성방안에 관한 연구: 성남시 스타트업을 중심으로)

  • Han, Kyu-Dong;Jeon, Byung-Hoon
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.17 no.5
    • /
    • pp.67-80
    • /
    • 2022
  • This study was conducted to derive policy measures such as fostering and supporting by examining the actual conditions of domestic startups. The subject of this study was the start-ups located in Seongnam-si, where Pangyo Techno Valley, which is the highest-level innovation cluster in Korea and is evaluated as a start-up mecca. Startups were defined as startups under 7 years old based on new technologies such as IT, BT, and CT, and the subjects of the study were selected. This can be seen as a step forward from previous research in that it embodies the concept of a startup that was previously abstract in a quantitatively measurable way. As a result of the analysis, about 94% of startups are distributed in the so-called "Death Valley" growth stage, and startups above scale-up, which means full-scale growth beyond BEP, account for about 6%. appeared to be occupied. He cited the problem of start-up funds as the biggest difficulty in the early stages of startups, and cited the loan evaluation method that prioritizes sales or collateral in raising funds as the biggest problem. In addition, start-ups rated the access to private investment capital such as VC, AC, and angel investors at a low level compared to policy funds, which are public funds. Most startups showed a lot of interest in overseas expansion, and they chose matching overseas investors such as overseas VCs as the biggest support for overseas expansion. The overall competitiveness in the overseas market was 49.6 points, which is less than 50 points out of 100, indicating that the overall competitiveness was somewhat inferior. It was analyzed that public support and investment in overseas sales channels (sales channels, distribution networks, etc.) should be prioritized along with enhancement of technological competitiveness in order for domestic startups to increase their competitiveness in overseas markets as well as in the domestic market.

An Analysis of the Differences in Management Performance by Business Categories from the Perspective of Small Business Systematization (영세 소상공인 조직화에 대한 직능업종별 차이분석과 경영성과)

  • Suh, Geun-Ha;Seo, Mi-Ok;Yoon, Sung-Wook
    • Journal of Distribution Science
    • /
    • v.9 no.2
    • /
    • pp.111-122
    • /
    • 2011
  • The purpose of this study is to survey the successful cases of small and medium Business Systematization Cognition by examining their entrepreneurial characteristics and analysing the factors affecting their success. To that end, previous studies on the association types of small businesses were studied. A research model was developed, and research hypotheses for an empirical analysis were established upon it. Suh et al. (2010) insist on the importance of Small Business Systematization in Korea but also show that small business performance is suffering: they are too small to stand alone. That is why association is so crucial for them: they must stand together. Unfortunately, association is difficult, as they have few specific links and little motivation. Even in franchising networks, association tends to be initiated by big franchisers, not small ones. In that sense, association among small businesses is crucial for their long-term survival. With this in mind, this study examines how they think and feel about the issue of 'Industrial Classification', how important Industrial Classification is to their business success, and what kinds of problems it raises in the markets. This study seeks the different cognitions among the association types of small businesses from the perspectives of participation motivation, systematization expectation, policy demand level, and management performance. We assume that different industrial classification types of small businesses will have different cognitions concerning these factors. There are four basic industrial classification types of small businesses: retail sales, restaurant, service, and manufacturing. To date, most of the studies in this area have focused on collecting data on the external environments of small businesses or performing statistical analyses on their status. In this study, we surveyed 4 market areas in Busan, Masan, and Changwon in Korea, where business associations consist of merchants, shop owners, and traders. We surveyed 330 shops and merchants by sending a questionnaire or visiting. Finally, 268 questionnaires were collected and used for the analysis. An ANOVA, T-test, and regression analyses were conducted to test the research hypotheses. The results demonstrate that there are differences in cognition depending upon the industrial classification type. Restaurants generally have a higher cognition concerning job offer problems and a lower cognition concerning their competitiveness. Restaurants also depend more on systematization expectation than do the other industrial classification types. On the policy demand level, restaurants have a higher cognition. This study identifies several factors that are contributing to management performance through differences in cognition that depend upon association type: systematization expectation and policy demand level have positive effects on management performance; participation motivation has a negative effect on management performance. We confirm also that the image factors of different cognitions are linked to an awareness of the value of systematization and that these factors show sequential and continual patterns in the course of generating performances. In conclusion, this study carries significant implications in its classifying of small businesses into the four different associational types (retail sales, restaurant, services, and manufacturing). We believe our study to be the first one to conduct an empirical survey in this subject area. More studies in this area will likely use our research frameworks. The data show that regionally based industrial classification associations such as those in rural cities or less developed areas tend to suffer more problems than those in urban areas. Moreover, restaurants suffer more problems than the norm. Most of the problems raised in this study concern the act of 'associating itself'. Most associations have serious difficulties in associating. On the other hand, the area where they have the least policy demand is that of service types. This study contributes to the argument that associating, rather than financial assistance or management consulting, promotes the start-up and managerial performance of small businesses. This study also has some limitations. The main limitation is the number of questionnaires. We could not survey all the industrial classification types across the country because of budget and time limitations. If we had, we could have produced many more useful results and enhanced the precision of our analysis. The history of systemization is very short and the number of industrial classification associations is relatively low in Korea. We should keep in mind, though, that this is very crucial to systemization entrepreneurs starting their businesses, as it can heavily affect their chances of success. Being strongly associated with each other might be critical to the business success of industrial classification members. Thus, the government needs to put more effort and resources into supporting the drive of industrial classification members to become more strongly associated.

  • PDF

The Market Segmentation of Coffee Shops and the Difference Analysis of Consumer Behavior: A Case based on Caffe Bene (커피전문점의 시장세분화와 소비자행동 차이 분석 : 카페베네 사례를 중심으로)

  • Yu, Jong-Pil;Yoon, Nam-Soo
    • Journal of Distribution Science
    • /
    • v.9 no.4
    • /
    • pp.5-13
    • /
    • 2011
  • This study provides analysis of the effectiveness of domestic marketing strategies of the Korean coffee shop "Caffe Bene". It bases its evaluation on statistical outputs of 'choice attributes,' "market segmentation," demographic characteristics," and "satisfaction differences." The results are summarized in four points. First, five choice attributes were extracted from factor analysis: price, atmosphere, comfort, taste, and location; these are related to coffee shop selection behavior. Based on these five factors, cluster analysis was conducted, with statistical results classifying customers into three major groups: atmosphere oriented; comfort oriented; and taste oriented. Second, discriminant analysis tested cluster analysis and showed two discriminant functions: location and atmosphere. Third, cross-tabulation analysis based on demographic characteristics showed distinctive demographic characteristics within the three groups. Atmosphere oriented group, early-20s, as women of all ages was found to be 'walking down the street 'and 'through acquaintances' in many cases, as the cognitive path, and mostly found the store through 'outdoor advertising', and 'introduction'. Comfort oriented group was mainly women who are students in their early twenties or professionals, and appeared as a group to be very loyal because of high recommendation to other customers compared to other groups. Taste oriented group, unlike the other group, was mainly late-20s' college graduates, and was confirmed, as low loyalty, with lower recommendation activity. Fourth, to analyze satisfaction differences, one-way ANOVA was conducted. It shows that groups which show high satisfaction in the five main factors also show high menu satisfaction and high overall satisfaction. This results show that segmented marketing strategies are necessary because customers are considering price, atmosphere, comfort, taste, location when they choose coffee shop and demographics show different attributes based on segmented groups. For example, atmosphere oriented group is satisfied with shop interior and comfort while dissatisfied with price because most of the customers in this group are early 20s and do not have great financial capability. Thus, price discounting marketing strategies based on individual situations through CRM system is critical. Comfort oriented group shows high satisfaction level about location and shop comfort. Also, in this group, there are many early 20s female customers, students, and self-employed people. This group customers show high word of mouth tendency, hence providing positive brand image to the customers would be important. In case of taste oriented group, while the scores of taste and location are high, word of mouth score is low. This group is mainly composed of educated and professional many late 20s customers, therefore, menu differentiation, increasing quality of coffee taste and price discrimination is critical to increase customers' satisfaction. However, it is hard to generalize the results of study to other coffee shop brand, because this study have researched only one domestic coffee shop, Caffe Bene. Thus if future study expand the scope of locations, brands, and occupations, the results of the study would provide more generalizable results. Finally, research of customer satisfactions of menu, trust, loyalty, and switching cost would be critical in the future study.

  • PDF

Improvement Plan to Facilitate a Landscape Architectural Promotion Facility and Complex System (조경진흥시설과 조경진흥단지 제도 활성화 방안 연구)

  • Kim, Yong-Gook;Kim, Shin-Sung
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.46 no.1
    • /
    • pp.9-16
    • /
    • 2018
  • Landscape architecture is an indispensable professional service in building sustainable land and urban environments. The landscape architecture industry is closely related to the promotion of the health and welfare of the people, urban revitalization and residential environment improvement as well as job creation. Despite various public interest values of landscape architecture, the growth engine of the landscape architecture industry, which is supposed to improve the quality of landscape services, has stagnated. In 2015, the Landscape Architecture Promotion Act was enacted to provide a landscape architectural promotion facility and complex system to support revitalization through the integration of the landscape architecture industry. The purpose of this study is to suggest an improvement plan to enhance the effectiveness of the landscape architectural promotion facility and complex system. The results of the analysis are as follows: First, workers and experts in landscape architecture recognized the need for policies and projects to promote the landscape architecture industry. Second, the industrial types suitable for the landscape architectural promotion facility were landscape design, landscape maintenance and management, and landscape construction industry. Meanwhile the industrial types suitable for a landscape architectural promotion complex were landscape trees and landscape facilities production and distribution. Third, the expected effect of the designation of the landscape architectural facility was 'the increase of the business opportunity through the expansion of the network'. On the other hand, that of the landscape architectural promotion complex was 'the activation of various information sharing'. Fourth, 'the size of the local government landscape architecture industry and the capacity to cultivate' was the most important among the designation criteria of the landscape architectural promotion facility. As for that of the landscape architectural promotion complex, the 'feasibility of promotion plan' was the most crucial. Fifth, 'tax benefit and deductible exemption' was considered as a necessary support method for the activation of the landscape architectural promotion facility, and 'maintenance and management fee support' was recognized in the case of the landscape architectural promotion complex.

A Study on the Current Fire Insurance Subscription and Solutions for Ensuring the Safety of the Traditional Market (전통시장 안전성 확보를 위한 개선방안: 화재보험 가입실태를 중심으로)

  • Kim, Yoo-Oh;Byun, Chung-Gyu;Ryu, Tae-Chang
    • Journal of Distribution Science
    • /
    • v.9 no.4
    • /
    • pp.43-50
    • /
    • 2011
  • Concerning the risk factors of the outbreak of a fire in a traditional market, most of those markets are located in downtown areas or residential areas; thus, although their location may be favorable in terms of marketability, they face a potential risk in that a fire may develop into a large blaze owing to poor environment or the absence of facilities prepared for disaster during a fire. Moreover, as many people are densely poised in the markets, it is very probable that a fire may occur owing to the excessive use of heaters in the winter as well as the reckless use of electric and gas facilities. It seems that traditional markets encounter difficulty being insured against fire, because of their vulnerability and that the vast majority of small-scale sellers are likely to suffer mental anguish and tremendous physical injury in case of a fire. However, most of those sellers in the traditional markets are hand-to-mouth sellers, and they lack awareness of safety concerns and have insufficient experience in safe facility management. As small-scale sellers constitute the majority in the traditional market, the subscription rate of fire insurance in most of the traditional markets is low for the reasons of their needy circumstances and their financial burden. Statistically, the subscription by street vendors is non-existent; therefore, these vendors have a fairly limited access to indemnification after fire damage. Because of these problems, this study's purpose is to identify the current level of insurance subscription by these markets, which are exposed to poor facilities and vulnerability to fire. In order to fix this, it appears that shop owners and consumers will have to band together. For this study, we executed a fire policyholder fact-finding mission at traditional markets with approximately 108 and 981 stores. The research method was executed by an investigation using one-on-one individual interviews using a questionnaire. The contents investigated current insurance subscriptions. The method of analysis looked at the difference of insured amount according to volume size through cross-tabulation of the difference of insured amount by possession form, difference of insured amount by market form, difference of insured amount by category of business, difference of insured amount by market size, etc. Furthermore, the study should be used to propose solutions for problems through theoretical review with the use of a literature research, because the field case study was through interviews with the persons concerned, and the survey of the current insurance subscriptions by traditional market shopkeepers. The traditional market would generally have difficulty affording fire insurance. Fire insurance subscription rates of most of the market proved to be inactive, because of the economic burden of payment. Lack of funds is thought to be the main factor that causes a lack of realization about the necessity of fire insurance. In addition to expensive insurance premiums, sometimes, the companies' valuation of the businesses is lower than their actual valuations, and they do not pay out enough during a claim. The research presents an improvement plan that, when presented at the traditional markets, may strengthen their ability to procure fire insurance through the help of the central government. Researchers connected with the traditional market mainly accomplish the initial research. However, although this research has its limitations, it offers considerable benefits. For future researchers, I would suggest looking at several regions for comparison.

  • PDF

음료$\cdot$다류 산업

  • 손헌수
    • Food Industry
    • /
    • s.180
    • /
    • pp.27-64
    • /
    • 2004
  • 국내 제조업 전체에서 식음료품은 $6.31\%$를 차지하고 있다. 2000년을 기준으로 식품산업의 총매출실적을 보면 32조 3,463억원을 기록하고 있는데, 이 중 식료품은 26조 921억원, 알콜올음료를 포함한 음료품은 6조 2,516억원을 차지하고 있다. 2001년, 음료시장의 규모는 약 2조 7,900억원 정도였다. 빠르게 성장하던 전체 음료시장의 매출은 IMF 이후 약간 주춤하는 경향을 보였지만 지속적으로 매출액이 상승하여 2002년에는 3조 4천억원의 매출을 기록하였다. 이것은 사이다, 후레바, 정통주스, 냉장주스, 스포츠 음료, 두유 및 기능성음료 등이 성장을 주도하였다. 2003년 상반기, 1조 6,500억원으로 전년 동기대비 $3\%$ 감소하였지만 2003년 전체 실적은 대략 지난해와 비슷한 3조 5,000억원 규모로 전망된다. 내수량의 경우 탄산음료와 과즙음료가 감소하는 경향을 나타냈지만, 전체적으로는 증가하였다. 다류시장의 규모는 약 650억원, 캔커피시장의 규모는 2,400억원 정도로 나타났다. 이처럼 음료$\cdot$다류 시장은 전체적으로 약 4조원의 거대시장규모를 형성하고 있으며 내수가 지속적으로 증가되고 있어, 점차 시장규모도 증가할 것으로 전망되고 있다. 최근에는 기능성 음료 및 다류의 시장규모가 전체의 $20\%$에 달할 정도로 신장하였으며, 기능성음료 및 다류의 특허출원도 지속적으로 증가하고 있는 실정이다. 이는 비단 국내에서 뿐만 아니라 세계적인 현상이며 이러한 추세는 앞으로 지속될 것으로 전망되고 있다. 이처럼 기능성음료 및 다류의 성장이 두드러지고 있는 것은 시대가 변하면서 현대인들의 생활방식과 식생활 변화, 질병형태 다양화 등 여러 사회적 여건이 변화되고 있는데 기인하며, 현대인의 건강에 대한 관심의 증대는 음료시장의 쾌속성장과 틈새수요를 지속적으로 창출하고 있다. 현재 세계 건강기능성 식품의 시장 규모는 약 160조원이며, 국내의 경우 약 1조원에 이르는 실정이다. 이 중 기능성음료 시장은 국내에서 약 4천억원 규모로 기능성식품 시장의 $40\%$를 차지하고 있다. 이처럼 기능성음료 시장은 최근 연간 $7\%$ 정도의 빠른 성장률을 보이고 있으며 향후에도 $6.7\%$의 실질 연간 성장률을 지속할 것으로 전망되고 있다. 전해질(이온)음료나 식이섬유를 포함하는 다이어트음료에서 출발한 기능성음료는 숙취해소, 성인병 예방, 스트레스 해소에 이르기까지 각종 질병의 치료 및 예방으로 확대되고 있다. 앞으로는 BT 및 나노 기술 등을 이용한 신기능 소재들에 대한 다각적인 효능의 규명에 따른 음료$\cdot$다류 소재의 개발과 더불어 체질개선, 다이어트, 숙취해소 등의 특정한 기능성과 관련한 음료$\cdot$다류의 특허출원이 계속될 것으로 전망된다. 복잡한 한약의 제조과정을 단순화하여 티백이나 캔 형태로 만든 맛과 기능이 조화된 음료$\cdot$다류 분야의 연구개발이 지속될 것으로 보이며, 시장 규모의 확대와 더불어 기능성과 간편성을 동시에 추구하는 신세대 소비자들의 성향을 겨냥하여 기존의 음료$\cdot$다류 전문 업체 외에도 제약회사 등의 비음료 업체도 다양한 형태의 음료$\cdot$다류 기술개발을 지속할 것으로 예상되고 있다. 특히 새로운 신기능성 소재를 개발하는 것은 고부가가치 기술로써 BT, NT 등의 최첨단 기술의 발전과 도입으로 인해 그동안 수입에 의존하던 기능성 소재들도 국내 기업들의 축전된 기반기술을 통하여 대거 참입할 것으로 보인다. 하지만, 여러 업체의 음료$\cdot$다류시장 진출에 따라 야기될 수 있는 비위생이고 효능이 불확실한 식품의 유통, 업체간의 과열경쟁에 따른 유통질서 문란 등은 모처럼 활기를 되찾은 음료$\cdot$다류 분야의 기술개발을 위축시킬 수도 있으므로 정부차원에서 체계적이고 효율적인 관리가 조속히 이루어져야 할 것이며 이를 제도적으로 뒷받침하기 위한 정책이 수립되고 시행되어야 할 것으로 보인다. 특히, 원료적인 측면에서의 무역 불균형은 반드시 해소되어야 할 부분이다. 대부분이 수입 기능성 원료에 의존하고 있는 현실에서 국내의 BT 기술 확충에 더욱 많은 투자와 노력이 집중되어야 할 것이다. 세계적으로 경쟁이 될 수 있는 기능성 소재의 개발과 이를 통한 신기능 음료의 개발은 단순한 수학적 계산을 넘어서 국가의 기술력을 홍보할수 있는 좋은 계기가 되기 때문이다. 바야흐로 음료$\cdot$다류 분야에 대한 열기가 식품시장을 주도하면서, 시장이 안정적으로 확대되기 위해서는 지속적인 기술개발이 이루어져야 한다는 것은 재론의 여지가 없다고 하겠다.

  • PDF

Analysis of vitamin B12 in fresh cuts of Korean pork for update of national standard food composition table (국가표준식품성분표 개정을 위한 국내산 돈육의 부위별 비타민 B12 함량 분석)

  • Mun, Geum-Ju;Song, Wonju;Park, Sun-Hye;Jeong, Beom-Gyun;Jung, Gil-Rak;Choi, Kap Seong;Kim, Jin-Hyoung;Choi, Youngmin;Chun, Jiyeon
    • Food Science and Preservation
    • /
    • v.24 no.7
    • /
    • pp.983-991
    • /
    • 2017
  • This study was performed to update the National Standard Food Composition Table (NSFCT) published by Korea Rural Development Administration, especially focusing on vitamin $B_{12}$ for Korean pork. Total 7 primal and 22 retail fresh cuts of Korean pork were analyzed for vitamin $B_{12}$ and the applied immunoaffinity-HPLC was validated. Vitamin $B_{12}$ assay by immunoaffinity-HPLC obtained recoveries over 95% and coefficient variations of precision below about 10%, which met the limits required for validation acceptance. Limits of detection and quantification of immunoaffinity-HPLC were 0.01 and $0.33{\mu}g/100g$, respectively. Quality control chart showed that analysis performance was excellent during the entire of study. Vitamin $B_{12}$ contents of pork cuts significantly varied depending the types of primal and its retail cuts (p<0.05). Belly, Boston butt, rib cuts showed relatively high vitamin $B_{12}$ contents compared to other primal cuts. Vitamin $B_{12}$ content of pork retail cuts were also significantly different within the same primal cuts (p<0.05). Among 22 retail cuts, the highest vitamin $B_{12}$ was observed in Tosisal in belly primal part ($0.98{\mu}g/100g$) while both Aldeungsimsal in loin and Hongdukkaesal in hide leg were the lowest by $0.33{\mu}g/100g$. This study provides reliable vitamin $B_{12}$ data for the Korean pork fresh cuts through standard sampling, method validation and analytical quality control, which would be used for update of Korean NSFCT.

A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • Korean Business Review
    • /
    • v.14
    • /
    • pp.1-30
    • /
    • 2001
  • To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

  • PDF