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지방세 비과세·감면이 지역경제에 미치는 영향: 강원도 18개 시군을 중심으로

  • Jeong, Seong-Ho
    • Korean Public Administration Review
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    • v.48 no.3
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    • pp.437-461
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    • 2014
  • 최근 재정건전성에 관한 논의가 확산되면서 비과세·감면제도는 유용성 관점에서 근본적인 변화를 요구받고 있다. 그럼에도 불구하고 정부는 경기부양 등 지역경제 활성화 도모차원에서 비과세·감면제도를 지속적으로 활용하고 있다. 이에 본 연구는 비과세·감면의 경제적 효과에 관한 분석의 필요성을 제기하며, 이를 위해 강원도 18개 시·군을 대상으로 지방세 비과세·감면이 지역경제에 어떠한 영향을 미치고 있는지에 관해 패널분석(PCSE)을 수행하였다. 패널분석 결과, 비과세·감면, 비과세, 감면 등이 지역경제에 미치는 영향은 다양하게 나타난다. 시 단위 지방자치단체의 경우 비과세·감면 규모가 증가될수록 지역경제에 정(+) 영향을 미치고 있다. 반면 군 단위 지방자치단체의 경우 변수 간 통계적으로 유의미하지 않아 비과세·감면정책이 지역경제를 활성화할 것이라는 정부의 주장은 다소 설득력이 낮다. 시 단위 지방자치단체의 경우 감면총액과 감면(조세특례제한법, 감면조례)규모가 증가될수록 지역경제에 정(+)의 영향을 미치지만, 지방세법 상 감면규모가 증가될수록 지역경제에 부(-)의 영향을 미치고 있다. 한편 군의 경우 지방세법 상감면규모가 증가될수록 지역경제에 정(+)의 영향을 미치지만, 감면조례에 근거한 감면규모가 증가될수록 지역경제에 부(-)의 영향을 미치고 있다. 분석결과에 근거한 정책적 함의는 다음과 같다. 정부는 지역경제 활성화를 위해 비과세·감면을 시행하면서 지방세수확충을 위해 또 다른 재정보전을 하고 있으나 지역경제에 미치는 영향이 그리 크지 않고 명확하지 않다. 따라서 비과세·감면의 규모를 줄이고 세수 확충을 통한 재정지출을 고려해야 한다. 특히 시 단위 지방자치단체의 경우 지방세법상 감면제도를 정비할 필요가 있고, 군 단위 지방자치단체의 경우 감면조례에 근거한 감면제도를 정비할 필요가 있다.

Research on Framework and Inspection Method to Strengthen Personal Information Protection of Trustees (수탁사 개인정보보호 강화를 위한 프레임워크 및 점검방법 연구)

  • Yurim Bak;Yongtae Shin
    • KIPS Transactions on Computer and Communication Systems
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    • v.12 no.11
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    • pp.329-336
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    • 2023
  • This paper analyzes the Personal Information Protection Act and related legal guides revised in 2023, proposes a framework for a consignment contract through the items necessary in the consignment relationship for personal information work, and inspects the status of personal information protection for consignees that are absent in Korea. By proposing common items that must be included, we prevent the occurrence of personal information leakage incidents by strengthening the basic personal information protection capabilities of trustees handling personal information work and alleviating the burden of essential personal information protection inspections. I want to do it.

Public Service Broadcasting and Accountability: Case Study on NHK (공영방송의 '설명책임'에 관한 연구: NHK의 '개혁재생사업'을 중심으로)

  • Ahn, Chang-Hyun
    • Korean journal of communication and information
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    • v.41
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    • pp.268-302
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    • 2008
  • This paper analyzes an NHK's 'Performances of Reform and Revival'. As a result of analysis, it was focused on reinforcement of the management such as audit, corporate governance, compliance, and thus the accountability was insufficient. Generally speaking, public service broadcasting is the form of organization of mass media that is most directly accountable to society. Therefore, the efforts is required for public service broadcasting to figure out to endow the social roles and responsibilities to themselves differentiated from other commercial broadcasters. And it is necessary that the concrete systems and activities based on an answerability model so that public broadcasters fulfill the accountability. Answerability means that broadcasting organizations and journalists both take account of and are accountable to the public. In such a process, the positive and voluntary civic participation is indispensable.

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Determinants of Local Newspapers' Crisis: Portion of Local News (지역신문의 지역 관련 보도 비중에 미치는 요인)

  • Cho, Young-Shin
    • Korean journal of communication and information
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    • v.41
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    • pp.181-199
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    • 2008
  • Many studies analyzing local newspapers' crisis overlooked what a dominant determinant was. Local Newspaper promotion policy might not be effective due to lack of such studies. This study divided main determinants into four; centralization of administrative power, potential advertising market, potential subscribers market, and competition within local newspapers. The results regressing above four determinants on local news portion showed that only two determinants - potential advertising market and competition within local newspapers are statistically significant but the direction is opposite; potential ads market is negative but competition is positive. It can be understood that the market with enough ads market for survival of local newspapers drives them to compete national newspapers by lowering local news.

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A Study on the Signification of 'The Medicalization of Aging' in TV Health Programs: A Text Analysis of Focus on the 'Vitamin' in KBS (TV 건강프로그램의 '노화의 의료화' 의미화 방식: KBS <비타민>의 텍스트 분석을 중심으로)

  • Kim, Ju-Mi;Han, Hye-Kyoung
    • Korean journal of communication and information
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    • v.61
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    • pp.159-179
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    • 2013
  • This study aims to consider the criteria and signification of 'aging' constructed in media in Korean society that has entered aging society. For the purpose, this study analyzed KBS the representative TV health programs. According to the result, designs the measurable indexes of aging to rank the casts. And it emphasizes to the casts that cannot reach a certain level the support from medical experts or advanced medical technology. With such characteristics of individual text, this paper found the ideological codes of the health programs. They contrast the elderly who have achieved successful aging from those that have not. They define the aged who have not practiced self-management or medical control to prevent aging properly as failure and also make fun of them. They draw aging that was not regarded as some kind of disease in the past into the area of medicine. Besides, the medicalization of aging regarded as an object for treatment may come to strengthen the control of medical experts and also individualize social issues.

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A Logical Critique of Criticism and Anticriticism of Lee Yeung-Hi (리영희 비판과 반비판의 논리적 비판: '북한맹.시장맹' 논쟁을 중심으로)

  • Shon, Seok-Choon
    • Korean journal of communication and information
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    • v.61
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    • pp.118-133
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    • 2013
  • Lee Yeung-Hi is one of the most influential journalist in the modern history of Korea. Nevertheless, the judgement about him has been parallelized by opposite sides. He is called 'the Master of ideology', while the other calls him 'the culprit of theorization'. This thesis deduced the contemporary meaning of person Lee Yeung-Hi in order to promote communication for both sides. I compared their logical arguments and pointed out the error they missed. Also, I clarified that the criticism and anticriticism for Lee Young-Hi in the fields of both journalism and academia have fallacies, such as the fallacy of straw man, and the fallacy of question-begging. I criticized their arguments through the view of 'struggling to seek truth', which is the core value of Lee Yeung-Hi's thought. The necessity of communication between advocators and it's critics is due to the condition of Korean Journalism. Korean Journalism does not have much space to accept Lee Young-Hi in only one side. Paradoxically, the contemporary meaning of the truth that Journalist Lee Young-Hi had sought is profound and deep because of the condition where Korean Journalism is being dominated by political parallelism.

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A Study on the Evaluation of the Media Diversity Index of Korea (미디어다양성 지수에 대한 평가와 정책 제언)

  • Jung, In-Sook
    • Korean journal of communication and information
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    • v.61
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    • pp.98-117
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    • 2013
  • In 2009, Korea Communications Commission(KCC) added a new clause which regulates the protection of the media diversity to the Broadcasting Act. Specifically, the provision, Article 35-4, contains the creation of the Media Diversity Committee which is responsible for (1) the measure of TV audience share by media company; and (2) the development of summing up index of the different media influence by the end of 2012. Although the Korean version of diversity index as German KEK was made after a careful consideration based on the necessity to devise a criterion to determine the appropriate level of ownership regulation for the media companies, several issues including the measurement method have been raising the consistent controversy among experts. This study focuses on the evaluation of the media diversity policy by indicating the problems of the devised index and showing the concrete issues of the contention. As the result of the policy delphi-analysis targeted 10 media experts, this study suggest that the Article 35-4 of Broadcasting Act needs to be amend into the realistic and rational directions in well with the tenets of the law.

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A study on the effect of motivations for using smart media on using application (스마트 미디어 이용동기가 애플리케이션의 이용에 미치는 영향에 대한 연구)

  • Choi, Min-Jae
    • Korean journal of communication and information
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    • v.61
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    • pp.52-73
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    • 2013
  • The purpose of this study is to investigate the effect of motivations for using smatphones and tablet PCs on using applications. For this purpose, this study took a survey targeted for smartphone and tablet PC users. The results suggested that the motivations were consisted of four dimensions ; informations, communication, specific functions and relaxation. In terms of motivations, smartphone users preferred to use specific functions and tablet PC users preferred to use them for relaxation. The motivations for using applications were depended on types of applications. Smartphone users preferred communication applications to information or entertainment ones but tablet PC users preferred entertainment and information applications to communication ones. The results also suggested that motivations for using smartphone and tablet PC had strong impact on using applications in part. The motivations for using smartphone and tablet PC worked as a strong factor for using applications. Especially, the motivations of using smartphone had a strong positive relationship with using applications.

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Development of the impregnated dispenser cathode for thermionic emission electron gun

  • Hong, Yong-Jun;Lee, Seong;Sin, Jin-U
    • Proceedings of the Korean Vacuum Society Conference
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    • 2016.02a
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    • pp.182.1-182.1
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    • 2016
  • 전자빔의 운동에너지를 변화시켜 전자기장을 발생시키는 진공튜브 장치는 기본적으로 전자빔 발생부인 전자총을 핵심 구성부로 사용한다. 이러한 전자총을 이용하는 진공튜브로는 핵융합을 위해 플라즈마 가열용의 RF를 발생시키는 자이로트론 튜브와 방사광 가속기에서 전자를 가속시키는데 이용되는 클라이스트론 튜브 등이 있으며, 군사적으로는 레이더를 비롯하여 유도미상일에 들어가는 탐색기, 전투기에서 사용되는 송수신용 마이크로파 발생장치 등의 핵심부품인 진행파관 진공튜브 등이 있다. 이러한 응용분야에서는 기본적으로 고출력의 전자파를 필요로 하기 때문에 반도체를 이용한 장치로는 그 성능을 구현할 수 없다. 따라서 열음극을 사용하는 전자총을 기반으로 한 다양한 형태의 진공튜브 장치가 주로 이용되고 있다. 현재 고출력 마이크로파 진공튜브용 열음극 전자총은 대부분 외국에서 수입하고 있는데 그 이유는 전자총의 핵심 부품인 열음극 캐소드를 국내에서 개발하지 못하였기 때문이다. 하지만 본 연구에서는 텅스텐 기반의 함침형 열음극 캐소드를 국내에서 자체 개발하는데 성공하였다. 전통적으로 미국에서 개발해온 함침형 열음극 캐소드는 텅스텐 소결체에 기공을 학보하고 여기에 Ba을 중심으로 한 알칼리성 물질들을 일정비율로 혼합하여 함침한 것으로 일함수 2.1~2.3 eV 수준의 물성을 갖는다. 이에 따라 방출할 수 있는 전류의 양은 운용 온도 $1000^{\circ}C$ 정도에서 전류밀도로 대략 수 $A/cm^2$ 수준이다. 본 연구에서 개발한 캐소드는 S-type으로 알려진 것으로 BaO : CaO : $Al_2O_3$ = 4 : 1 : 1 비율로 함침되었다. 고진공장치에서 전류측정 결과 $1040^{\circ}C$에서 $10.6A/cm^2$의 전류밀도를 기록하였으며 이에 대하여 Richardson-Dushman equation으로 계산하였을 때, 약 1.9 eV의 일함수를 갖는 것을 알 수 있었다. 이는 현재 많은 응용분야에서 사용하고 있으며 함침형 캐소드에 Os이나 Ir 등의 물질을 코팅하여 일함수를 낮추고 전류밀도를 향상시킨 M-type 캐소드의 결과와 유사한 수준이다.

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The Coverage on the Settlement of pro-Japanese Koreans by Dongailbo and Chosunilbo during the U.S. Military Government Period (친일 청산에 대한 미군정기 <동아일보>와 <조선일보>의 보도 태도)

  • Chae, Baek
    • Korean journal of communication and information
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    • v.79
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    • pp.196-225
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    • 2016
  • This study investigated the coverage on the settlement of pro-Japanese Koreans by Dongailbo and Chosunilbo during the U.S. Military Government period. 266 related articles of two newspapers searched by 6 keywords were analyzed quantitatively. And the qualitative analysis on the coverage of related issues were supplemented. Generally two newspapers can be evaluated as passive on the pro-Japanese issues. They said that anti-national activities of that time which might be an obstacle to the establishment of independent nation even more critical than the pro-Japanese activities in the past. In addition they suggested to suspend the settlement of pro-Japanese Koreans after the establishment of Korean Government, because the settlement might cause a big confusion and a vacuum of personnel. On some issues the distinction between two newspapers derived from their political orientation were revealed. Dongailbo represented the standpoint of the rightists fully and Chosunilbo revealed relatively balanced coverage.

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