• 산학경영연구
• /
• 제19권2호
• /
• pp.1-21
• /
• 2006

양도소득세의 문제점과 개선방안을 정책수단과 소득세제로 구분하여 연구한 결과는 다음과 같다. 첫째, 납세의무자가 자신이 계산하여 납세액을 명확히 알 수 있도록 현 과세표준계산구조와 세율을 단순화 할 필요가 있다. 둘째, 1세대 1주택 비과세 원칙과 조세특례제한법 등의 감면 사항이 다양한 것은 공평과세를 저해할 수 있다. 그리고 1세대 1주택 비과세제도는 실지거래가액제도를 위협하는 요소를 갖고 있어 원칙적 과세 및 소득공제제도로 전환될 필요가 있다. 더불어 거주기간요건을 전반적으로 포함시켜야 할 것이다. 셋째, 양도차익 산정과 관련하여 현 기준시가제도는 조세원칙인 실질과 세와 근거과세 및 공평과세에 위반되므로 실지거래가액 산정방식으로 전환되어야 한다. 그러나 현 체계의 정비 없이 성급하게 실시된다면 더 큰 혼란을 일으킬 것이다. 따라서 과도기적인 헌 상황에서 다음과 같은 정비가 필요하다. (1) 현 검인계약서가 제 기능을 갖지 못하므로 획기적 개정이 없다면 폐지하는 편이 좋을 것이다. (2) 실지거래가액 노출에 방해가 되고 있는 1세대 1주택 비과세제도를 소득공제제도로 전환하고 취득자와 양도자의 통모를 방지할 수 있도록 취득세를 인하하고 등록세를 실가비용으로 한정하는 세제개편이 필요하다. (3) 위와 같은 제도를 정착시키기 위해 국세청 지방자치단체 및 금융당국은 양도소득세 부정신고행위를 추적하기위하여 부정행위의혹자에 한하여 금융추적권을 행사하도록 권한을 강화해야 한다. 또한 제반 금융실명제의 정착이 무엇보다 중요할 것이다.

• 가정과삶의질연구
• /
• 제33권6호
• /
• pp.15-33
• /
• 2015

The present study conducted ethnography of a welfare facility for single-father families. The participants were 13 single-fathers living in a welfare facility. To explore life within the welfare facility, the qualitative research method of ethnography was used with Spradley's developmental research sequence (DRS). The major results of this study were as follows. The first theme was 'finding a way to overcome the crisis: the facility is a lifeline.' For fathers, choosing to enter a facility meant enduring a social stigma, but the decision was made with the hope of achieving successful parenting and economic independence amidst pressing difficulties. The category of living in the facility was represented by the theme 'build the family: preparing for independence through living in a welfare facility.' The fathers achieved psychological recovery through the decrease in parenting stress, improvements in their economic situation brought by living in a facility, and used this time as the foundation to gain independence and build a stable life. The event of departure from the facility was seen as 'incomplete preparation for departure' by the single fathers. The fathers with infants or younger children admitted to being anxious about leaving the facility, which involved the burden of raising the children on their own. There are practical and policy-related implications based on the results of this study.

• Asian-Australasian Journal of Animal Sciences
• /
• 제10권4호
• /
• pp.428-434
• /
• 1997

The effect of genetic diversity in sub-populations on breeding efficiency was examined with prospect of potential crossbreeding. Simulation study of selection was performed for 20 generations with 20 replications each, comparing average breeding values and inbreeding coefficients between the two breeding systemes; single population scheme and two population scheme. The different genetic levels were assumed to be caused by different gene frequencies. Phenotypes of two traits generated polygenic effect with additive 36 loci and residuals distributed normally were selected by selection index procedure. High genetic gain with less inbreeding was clearly recognized in the single population scheme, independently of difference in genetic level, economic weight and genetic correlation. Genetic correlation after selection in the single population scheme was lower than the two population scheme. When crossbreeding between the sub-population was taken into account, superiority of the two population scheme was suggested under those restrictions; difference in genetic level is moderate, selection criterion for the two traits is not far from even economic weight, and genetic correlation is positive with low to moderate value. The use of complementarity increased the possibility of the two population scheme.

• Asian-Australasian Journal of Animal Sciences
• /
• 제10권4호
• /
• pp.422-427
• /
• 1997

Breeding efficiency was investigated to reveal crucial factors for constructing effective breeding system with subdivided populations under equal genetic level. Simulation study of selection experiment was performed for 20 generations with 20 replications each, comparing average breeding values and inbreeding coefficients between the two breeding systems; single population scheme and two population scheme, each of which had the same genetic parameters. Genetic correlations (-0.5 to 0.5) were assumed to be caused only by pleiotropic effect of a gene. Phenotypes of the two traits generated by polygenic effect with additive 36 loci and residuals distributed normally were selected by two traits selection index procedure. Comparing between the single population scheme and the two population scheme, the single population scheme showed higher genetic gain with lower inbreeding coefficient. This result was confirmed particularly for the situation of high selection intensity, high heritability and high degree of unevenness for economic weight. Genetic correlations in the single population scheme were significantly lower than the two population scheme when initial genetic correlation was negative. When terminal crossbreeding for the two population scheme is taken into account, superiority of the two population scheme was suggested. The terminal crossbreeding was effective under the situation of long term selection, existence of moderate inbreeding depression and use of less extreme economic weight.

• Ocean and Polar Research
• /
• 제35권4호
• /
• pp.373-381
• /
• 2013

The Pacific Island Forum that consists of 14 island countries in the South Pacific has long been the focus of keen attention from East Asian countries such as South Korea, Japan and China. The South Pacific area was controlled by Japan right after the First World War. The League of Nations bestowed the right of trusteeship over the region to Japan, one of the victors in the war. However, the U.S. considered the area indispensible for its security interests in the Pacific after victory in the Second World War. With the end of Cold War period, the region again began to gain the competitive attention of Japan, China and Korea. Japan has made efforts to give economic assistance to this region by holding the Japan-Pacific Islands summit every three years. In addition, Japan is promoting a security engagement with this region by dispatching Self Defense Forces with the aim of initiating construction and development projects. In response to Japan's active involvement in the region, China also began to convene a summit meeting with these countries in 2006, making pledges of economic assistance. Furthermore, Chinese civilian companies struck deals of investment with municipal institutions in the region with a view to enhancing China's influence in the region. Japan's and China's active engagement in the region has galvanized South Korea to craft a more effective strategic approach to the region.

• 한국산업정보학회논문지
• /
• 제18권6호
• /
• pp.95-101
• /
• 2013

소셜 미디어 정보는 실시간으로 가장 최신의 정보의 획득을 가능하게 하며, 확산 속도가 빠르고 형태의 제약 없이 유연하게 생산 및 유통할 수 있다는 강점이 있으며, 최근 경제변수들의 예측에 있어서 소셜 미디어 정보를 이용한 예측의 활용 방안에 대한 논의가 활발히 이루어지고 있다. 본 논문에서는 실업률을 예측함에 있어 소셜 미디어 정보 유형 중 하나인 Google Index 정보를 이용하여 시계열 모형 중 하나인 ARIMAX 모형과 ECM 모형을 적합하였고, 모형의 예측력을 비교하기 위해 기존의 ARIMA 모형과의 비교를 수행하였다. 또한, 소셜 미디어 정보 이용에 있어 Google Index 뿐만 아니라 국내 소셜 미디어 정보인 News Index와의 결합을 통해 예측력의 제고 가능성을 확인하였다. 본 연구에서 다루어진 분석 절차와 통계적 모형의 적합과정은 실업률 외의 주요 사회, 경제지표에도 적용될 수 있다.

• 동아시아식생활학회지
• /
• 제24권6호
• /
• pp.906-914
• /
• 2014

This study conducted an exploratory factor analysis to examine how consumers' confidence on the local foods used at tasty farm eateries influence their purchase behaviors. The four factors of perception of local foods used at tasty farm eateries and the factors of consumer confidence and purchase behaviors were extracted for a reliability analysis, correlation analysis of variables, and simple and multiple regression analysis. The following are the findings: first, among the four factors of perception of local foods used at tasty farm eateries, safety, sociality and product value had statistically significant influences on consumer confidence, whereas regional economic value did not. In other words, safety referring to the nutritional value and sanitary safety of food ingredients used for the native foods at the tasty farm eateries, product value referring to the characteristics differentiated from general Korean cuisine, and sociality referring to the various related experiences for the interests in farm culture and local food, leads to consumer confidence, whereas regional economic value referring to farm household income, local job creation, and development of farm tourism does not. Second, consumer confidence had a statistically significant positive impact on consumers' purchase behaviors. Among the five principles of local foods, reliability is the most important factor. When consumers gain confidence on local food items and are satisfied with them, they make additional purchases and revisits. Therefore, confidence is a very important aspect for the loyalty and sustainability of business.

• 산경연구논집
• /
• 제10권7호
• /
• pp.7-16
• /
• 2019

Purpose - Economic globalization provides firms with a new channel to gain benefits from foreign countries. Therefore, using the real MNEs, this paper set China's firms as an example to explore the relationship between multinationality and performance. Research design, data, and methodology - Panel data from 2008 to 2017 was used and 390 multinational firms listed in China's A-share market was selected. Additionally, related econometric methods were employed to analyze the relationship between multinationality and performance in this study. The return on assets was treated as a dependent variable, and the sales of a firm, the firm age, the debt asset ratio of a firm, the ratio of foreign sales to total sales and the enterprise properties were treated as independent variables. All of these factors were used to conduct an empirical analysis. Results - The empirical findings in this study revealed that there is a linear relationship between multinationality and performance, as well as that non state-owned enterprises (non-SOEs) have a greater effect on the relationship between multinationality and performance than that of the state-owned enterprises (SOEs). Conclusions - On the basis of evidences this paper provided, China's government should take measures in the future to help China's firms when they fulfil international economic activities.

• 한국공간구조학회논문집
• /
• 제13권2호
• /
• pp.93-99
• /
• 2013

Korea has been striving for the development of the nation in various aspects. It will also have to make an effort for its continued development in the future. The problems of low-income groups that occur in those processes cannot be simply ignored now. It is needed to provide an equal opportunity to low-income groups so that they can be part of the society. The cycle of economic problem should be disconnected through this process. Farm-Housing is one of the solutions to this problem. Its purposes are not only to provide residence in the complex, but to gain income through various activities, such as production, distribution and consumption, and solve part of the economic problems of the people living in the Farm-Housing. To sell the products of Farm-Housing, the neighboring cities need to be designated as a hinterland. For this reason, Farm-Housing needs to be located in the suburban area of large cities. However, the current laws and policies make it difficult to construct Farm-Housing in suburban areas. Presenting plans to solve such problem is the purpose of this paper.

• 환경정책연구
• /
• 제9권3호
• /
• pp.47-67
• /
• 2010

본고에서는 탄소생산성(환경경제효율)이 미래 저탄소사회에서 기업이 지속가능한 발전을 달성하기 위한 환경전략의 목표가 될 수 있는지를 확인하기 위해 탄소생산성과 기업의 재무성과 간에는 어떠한 관련성이 있는지를 실증적으로 분석하고자 하였다. 분석 결과를 요약하면 첫째 탄소생산성이 높은 기업일수록 재무성과가 향상되는 것으로 나타났다. 탄소생산성(환경효율) 개념을 수정 보완한 Factor-X지표도 재무성과에 유의한 양의 영향을 미치는 것을 보여주었다. 둘째 재무성과가 양호한 기업일수록 차기의 탄소생산성도 개선될 것이라는 가설도 지지되었다. 그러나 탄소생산성과 재무성과 간에 장기적 영향(효과)은 나타나지 않았다. 끝으로 산업특성(에너지다소비산업 여부)에 따라 탄소생산성과 재무성과의 관련성이 달라진다는 사실도 확인되었다.