• Title/Summary/Keyword: Direct Tax

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AN ADROIT UNRELATED QUESTION RANDOMIZED RESPONSE MODEL WITH SUNDRY STRATEGIES

  • TANVEER AHMAD TARRAY;ZAHOOR AHMAD GANIE
    • Journal of applied mathematics & informatics
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    • v.41 no.6
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    • pp.1377-1391
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    • 2023
  • When sensitive topics such as gambling habits, drug addiction, alcoholism, tax evasion tendencies, induced abortions, drunk driving, past criminal involvement, and homosexuality are the focus of open or direct surveys, it becomes challenging to obtain accurate information due to nonresponse bias and response bias. People often hesitate to provide truthful answers. Warner introduced an ingenious method to address this issue. In this study, a new and unrelated randomized response model is proposed to eliminate misleading responses and nonresponses caused by the stigma associated with the attribute being investigated. The proposed randomized response model allows for the estimation of the population percentage with the sensitive characteristic in an unbiased manner. The characteristics and recommendations of the proposed randomized response model are examined, and numerical examples are provided to support the findings of this study.

The Impact of Aging on Regional Differentiation and the Role of Tax (고령화가 지역 간 분화에 미치는 영향과 조세의 역할)

  • Kim, Seung Jae;Kim, Ho Yeon
    • Journal of the Korean Regional Science Association
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    • v.34 no.3
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    • pp.43-54
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    • 2018
  • This paper analyzes the effects of population aging on regional differentiation from the New Economic Geography perspective. The addition of old-age population variable affects the price index, income, nominal wage, and real wage derived in the short-run equilibrium. Using the new model, we can better explain industrial agglomeration patterns corresponding to the new long-run equilibrium. As the real wage criterion does not properly take the old-age group into account, we employ the indirect utility function as an additional condition for equilibrium. We further consider tax as a policy tool for achieving a better long-run equilibrium. This would enable the government to direct the economy toward a particular equilibrium desired in the face of population aging.

A Study on the determinants of Korean Fisheries Processing Trade Firms' Sequential FDI in China (중국진출 한국수산물가공무역기업의 후속투자 결정요인)

  • Jang, Young-Soo;Zhang, Zhun-Feng
    • The Journal of Fisheries Business Administration
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    • v.39 no.1
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    • pp.133-162
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    • 2008
  • In 1970, direct overseas investment in Korean fisheries started to sell the frozen marine products to Singapore with establishing local subsidiary. Direct overseas investment in China has carried out since Korea and China established diplomat relationship in 1992. the former day, The Korea invested indirectly in China via Hong Kong. It has reported that 253 local subsidiaries applied to China government permit at the end of 2004. The results will make a decision on whether to invest continuously. The results of actual proof analysis has announced that a successful investment of fishery company is mainly influenced in its own government policy. Many advantages of tax and administration for foreign company in China have been changed and vanished comparing to the beginning time of entering china. So. it is imperative for Korean government to take measures to changing policy of Chinese government. The early days, investment of fishery company is type of resources and abundant resources will affect succeeding investment. Nowadays, the type of the investment is the production oriented investment. And then many direct investment linked the production oriented investment have been conducted in many area in China. So. the production oriented investment will affect logistics and successful investment in China. And, The factor of Market potential in Market Factors in the middle of changing market oriented investment will conclude whether to invest. As the china exchange system changed from the fixed exchange system to the fluctuating exchange system. Risk of exchange rate will affect corporate's parent business. The local risk (regulation of import and export, remittance) will affect succeeding investment of corporate's parent.

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Comparative Analysis on Fisheries Subsidies between Major Countries and Korea (주요 수산국과 한국간의 수산보조금 비교 분석)

  • 이광남
    • The Journal of Fisheries Business Administration
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    • v.34 no.2
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    • pp.27-52
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    • 2003
  • The object of this paper is to review the fisheries subsidies of the major FFG(Fish Friends Group) which argue the elimination and the phasing-out, to compare with Korea's subsidies category and provide the basic information for planning of fisheries subsidies policy and the negotiation strategy in the future. The result from the comparative analysis of the subsidies between the major FFG showed that WWF(World Wildlife Fund) fisheries subsidies categories, with the exception of Marketing and Price Support Program which is similar to Korea in terms of the supporting type and methods, differ from those of Korea. Also, The unique type of WWF Fisheries Subsidies, which is beyond Korea's subsidies, are Direct Payment for Fishermen and Fishery Wokers, Capital & Infrastructure Support, Fishery Management and Protection, etc. In case of capital support and fisheries fuel, the payment method or other institutional backgrounds is somewhat different from each nation. On the base of this analysis, this paper is suggesting the direction of the Korea's Fisheries subsidies policy as follows ; First, developing new policy methods and supporting ways such as Direct Payment for Fisherman is needed. Second, Converting fisheries subsidies category expected to be classified to Red Amber into another type of non-negative subsidies should be carried out, demonstrating that these kinds of subsidies give no negative effect to the environment and the trade, Third, Reviewing the categorize system of Korea's subsidies and revising it according to international trends is necessary as well. In respect to WTO/DDA, the watchful analysis of Korea's fisheries program must be preceding in ahead of making the negotiation strategy. And Korea firstly need to stress the fact that, while the major FFG can directly pay for fisheries section, other nations have no choice but supporting in preferential tax or loan manner. Using this kind of strategy, it is may enlarge the negotiating power in the WTO/DDA to reflect fully Korea's position.

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An IoT based Green Home Architecture for Green Score Calculation towards Smart Sustainable Cities

  • Kumaran, K. Manikanda;Chinnadurai, M.;Manikandan, S.;Murugan, S. Palani;Elakiya, E.
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.15 no.7
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    • pp.2377-2398
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    • 2021
  • In the recent modernized world, utilization of natural resources (renewable & non-renewable) is increasing drastically due to the sophisticated life style of the people. The over-consumption of non-renewable resources causes pollution which leads to global warming. Consequently, government agencies have been taking several initiatives to control the over-consumption of non-renewable natural resources and encourage the production of renewable energy resources. In this regard, we introduce an IoT powered integrated framework called as green home architecture (GHA) for green score calculation based on the usage of natural resources for household purpose. Green score is a credit point (i.e.,10 pts) of a family which can be calculated once in a month based on the utilization of energy, production of renewable energy and pollution caused. The green score can be improved by reducing the consumption of energy, generation of renewable energy and preventing the pollution. The main objective of GHA is to monitor the day-to-day usage of resources and calculate the green score using the proposed green score algorithm. This algorithm gives positive credits for economic consumption of resources and production of renewable energy and also it gives negative credits for pollution caused. Here, we recommend a green score based tax calculation system which gives tax exemption based on the green score value. This direct beneficiary model will appreciate and encourage the citizens to consume fewer natural resources and prevent pollution. Rather than simply giving subsidy, this proposed system allows monitoring the subsidy scheme periodically and encourages the proper working system with tax exemption rewards. Also, our GHA will be used to monitor all the household appliances, vehicles, wind mills, electricity meter, water re-treatment plant, pollution level to read the consumption/production in appropriate units by using the suitable sensors. These values will be stored in mass storage platform like cloud for the calculation of green score and also employed for billing purpose by the government agencies. This integrated platform can replace the manual billing and directly benefits the government.

The Determinants of Foreign Direct Investment in the Mining Sector: A Panel Analysis (광업부문에 대한 외국인직접투자 결정요소: 패널 분석)

  • Ulzii-Ochir, Nomintsetseg;Sohn, Chan-Hyun
    • International Area Studies Review
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    • v.15 no.3
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    • pp.145-174
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    • 2011
  • Attracting foreign direct investment in the mining sector becomes a key factor for the continuing economic growth for mining-dependent developing countries. This paper attempts to identify the determining factors that attract FDI inflows into the mining sector. Based on previous conceptual studies, the authors have attempted empirical analyses on a panel of 40 mining countries for the period 1996-2009. These empirical results are the first of their kind given the variables employed are arguably the most comprehensive and exhaustive to date. The empirical results show that market size, trade openness, quality of mined products, quality of infrastructure, regulatory quality, and perceived economic risk associated with the country are positively related to investments in mining. Whereas, tariff rate, corporate tax rate, extent of corruption, and political instability are negatively related to FDI inflows in the mining sector. The empirical results also show that developing countries tend to attract greater amounts of FDI in the mining sector compared to their developed counterparts.

Advantages and Disadvantages of a Cashless System in Thailand during the COVID-19 Pandemic

  • YAKEAN, Somkid
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.385-388
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    • 2020
  • At present, the payment system in Thailand changes from a paper-based system to a cashless payment system. A coin has its two sides, so the cashless payment has its advantages and disadvantages. This article describes the general advantages and disadvantages of a cashless society in Thailand in the COVID-19 situation. The cashless payment in Thailand consists of credit cards, automated teller machines, direct debit, mobile/Internet banking, e-Wallet, PromptPay, and QR code. The cashless payment is able to assist the government for tax collection accuracy and facilitates users to make financial transactions more transparent and efficient. In addition, the cashless system provides benefits to businesses in which they are able to increase sales and expand business by providing convenient, safe and faster services to customers in making payment for goods/services. It assists businesses to save time and cost of cash management and reduce the paperwork. The cashless payment made the life of students, housewives, and elderly people very easy to carry out financial transactions and there is no need to meet the financial institution staff. This payment system needs advanced technology system skills, a smartphone, and a technology facility. Finally, the cashless payment can reduce the spreading of COVID-19.

The Elderly and Social Worker′s Needs for Housing Services in Community Care - To Develop Senior Congregate Housing in Community Care - (지역사회보호체계를 위한 수요자와 복지서비스 전달자의 노인주거 서비스 요구도 - 노인공동생활주택 개발을 위한 지역사회보호의 체계화 -)

  • 홍형옥;지은영
    • Journal of Families and Better Life
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    • v.22 no.2
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    • pp.1-12
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    • 2004
  • This study was designed to search for the direction to develop housing service which assists the older people to live independently in their community and provides the systematization of community care. The subjects of the research include 533 older people between the age of 60 to 79 residing in Seoul and 84 welfare officials at a dong(in)-office and 67 social workers working at comprehensive social welfare institutions. The results were as follows: Both demanders and deliverers recognized that housing service for older people was necessary for community care, and, in particular, the deliverers had higher degree of necessity as people charged in welfare service. The most needed service was community alarm service which currently is proceeded partially for low-income and living-alone olders. It needed to expand the scope of the people to be served. It appeared that the need for inside safety measures rather than for housing space or structural problems. It requires less effort and cost for those who need simple repair, such as safety grips or slippery protection, and safety checks. Among financial support services, the need for tax benefits appeared the most necessary service for the older people. It suggested that more 'direct' financial support service is needed for the elderly people.

Up-regulation of Galectin-3 in HIV-1 tat-transfected Cells

  • Yu Hak Sun;Kim KoanHoi
    • Journal of Life Science
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    • v.15 no.2 s.69
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    • pp.186-191
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    • 2005
  • Previous studies have demonstrated that expression of galectin-3, a member of family of beta-galactoside-binding animal lectin, is associated with pathological conditions including cancer, atherosclerosis, and viral infection. An increase of this lectin has been observed after infection by Kirsten murine sarcoma, human T lymphotropic virus-l (HTLV-l), and human immunodeficiency virus-l (HIV-l). Viral transactivation protein Tax of HTLV-l mediates the increase in the lectin. In case of HIV-1, there are evidences that Tat would be related with increase in galectin-3. We investigated whether Tat directly induced galectin-3 expression in cells. We found that HIV-l tat gene activated galectin-3 promoter in RAW264.7 cells. To demonstrate direct induction of galectin-3 by HIV-l tat, we transfected the tat into a rabbit smooth muscle cell line (Rb1) and obtained RblTatCl-2, a clone of cell stably transfected with tat gene. The Rb1TatCl-2 cells exhibited activation of LTR promoter and up-regulation of galectin-3 transcript as well as protein. Our results indicate that HIV-l tat alone is sufficient to induce the expression of galectin-3. The Rb1TatCl-2 cells could be valuable for study of the effect of HIV-1 tat on expression of cellular genes.

Directions of the Activation of the Development of a Small Innovative Enterprise

  • Antypenko, Nadiia;Dongcheng, Wang;Lysenko, Zhanna;Krasnonosova, Olena;Grynevych, Liudmyla
    • International Journal of Computer Science & Network Security
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    • v.21 no.12spc
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    • pp.495-502
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    • 2021
  • The study is devoted to substantiation of directions of intensification of development of small innovative enterprise, which has a significant impact on the overall innovation activity of the country and promotes innovative development, transition to more advanced technological systems. The outlined role of small business in innovative development in the direction of intensifying innovation in the economy, improving organization and production, as well as in the form of direct participation in the innovation process, production of science-intensive products, stimulating demand for innovation. A group of factors hindering the development of small innovative entrepreneurship was identified, including: financial aspects of the activity, shortcomings of organizational and communicative nature, underdeveloped technology market, information plan problems, internal production problems of small business, market problems. The directions of intensification of the development of small innovative entrepreneurship are substantiated, namely: financial and credit support of small innovative entrepreneurship; introduction of tax incentives; material and technical support; nationwide intensification of innovation activity; information support; development of innovation infrastructure. The involvement of the outlined directions of intensification of small innovative entrepreneurship will help to obtain a synergistic effect of innovative development of both small innovative business structures and the economy as a whole.