• Title/Summary/Keyword: Exemptions

Search Result 24, Processing Time 0.015 seconds

Implementation of ISO45001 Considering Strengthened Demands for OHSMS in South Korea: Based on Comparing Surveys Conducted in 2004 and 2018

  • Lee, Junghyun;Jung, Jinyeub;Yoon, Seok J.;Byeon, Sang-Hoon
    • Safety and Health at Work
    • /
    • v.11 no.4
    • /
    • pp.418-424
    • /
    • 2020
  • Background: According to the previous studies, the work-related accident rate decreased in Korea after the introduction of occupational health and safety management system (OHSMS), but there were several disasters in Korea such as subway worker's death at Guui station in 2016 and the Taean thermal power plant accident in 2018, which escalated the social demand for safety. In 2018, OHSMS became an international standard, as ISO45001 was announced. Methods: A survey was conducted to research the implementation status of OHSMS and changes in people's perception, and the results were compared with those of a past survey. Results: Enhanced social demand and various stakeholders' (not only buyer) needs, and social responsibility are perceived as the motivation for the introduction of OHSMS rather than legal compliance or customer demand. In the questionnaire about problems with the implementation of OHSMS, the factors with higher response rate in 2018 than 2004 were "excessive cost" and "complicated documentation management." In the questionnaire about how to promote OHSMS in organizations, most people answered "reduction of workers' compensation insurance rate" in 2004, but most people answered "exemption from health and safety supervision" in 2018. Conclusion: For the effective implementation of ISO45001, emphasis is placed on social demand, training to recognize health and safety as a part of management, and the reduction of certification and consulting costs to promote the introduction of OHSMS. Incentives such as insurance premium cuts and exemptions from health and safety supervision are needed.

A Study on the Guarantee of Learning Rights of Radiology Students in Nuclear Safety Act (원자력안전법에 대한 방사선학과 학생들의 학습권 보장에 관한 연구)

  • Lee, Bo-Woo
    • Journal of radiological science and technology
    • /
    • v.45 no.2
    • /
    • pp.159-164
    • /
    • 2022
  • The study developed a radiation dose measurement program in the radiology laboratory to measure how much exposure the students are exposed to during the radiology class, to request for the improvement and the revision of the current Nuclear Safety Act. The experimental program is shown in the following figure, and experiments were conducted to determine the degree of radiation exposure in the control room with a lead gown at a distance of 1 m, 2 m, and 1 m, and in a control room with a radiographic lead glass wall. The duration of the experiment was 3 months from April to June, when radiation imaging practice classes were conducted, and 128 hours of imaging practice per month were conducted. In order to find out the dose of radiation dose during radiology imaging practice class, the experiment was carried out from April to June for 3 months, and according to the program, the results of exposure dose were 0.34 mSv at 1 m distance, 0.01 mSv at shielding of lead gown at 1 m distance, 0.16 mSv at 2 m distance, and 0.01 mSv at control room with radiation lead glass wall. The exposure dose from the test results was much below the annual general public limit dose of 1 mSv. The restriction on the operation of the radiation equipment in the practice of the students is a regulation that infringes the right of students to learn, and amendments or exemptions of Nuclear Safety Act should be enacted to ensure that it does not violate the fundamental right to learn for students in radiology.

A Study of Characteristics on Water Quality and Phytoplankton in Ship's Ballast Water Originating from International Ports of China (우리나라 주요 국제항에 입항하는 중국 기원 선박의 평형수내 수질 및 식물플랑크톤 특성 연구)

  • Jang, Pung-Guk;Hyun, Bonggil;Jang, Min-Chel;Shin, Kyoungsoon
    • Journal of the Korean Society of Marine Environment & Safety
    • /
    • v.22 no.7
    • /
    • pp.821-828
    • /
    • 2016
  • The water quality and phytoplankton presence in the ballast water (BW) of 37 vessels originating from the international ports of China were investigated to facilitate negotiations for exemptions to the Ballast Water Management Convention (BWM Convention). The shortest duration given BW spent in a vessel was $3.91{\pm}4.61days$ in area "A", which included the Bohai Sea. Total suspended solids, dissolved organic carbon, and particulate organic carbon ranged from 1.80 to $266mg\;L^{-1}$, from 1.09 to $5.79mg\;L^{-1}$, and from 0.17 to $3.65mg\;L^{-1}$, respectively. A low average concentration of nutrients was measured in BW from area "C", but the concentration of nutrients in BW from area "B" (around the Changjiang estuary) was high, which may be related to the relevant supply of freshwater. A high chlorophyll-a concentration (> $1{\mu}g\;L^{-1}$) was measured in six vessels, three of which carried BW in the area "A". High abundance of phytoplankton (> $10,000cells\;L^{-1}$) was measured in four vessels, two of which carried BW in the area "C". Vessel No. 37, originating from Hong Kong Bay in area "C", showed a high density of dinoflagellates. The results suggest that BWM Convention exemption negotiations with China should be performed cautiously.

The Economic Effects of Tax Incentives for Housing Owners: An Overview and Policy Implications (주택소유자(住宅所有者)에 대한 조세감면(租稅減免)의 경제적(經濟的) 효과(效果) : 기존연구(旣存硏究)의 개관(槪觀) 및 정책시사점(政策示唆點))

  • Kim, Myong-sook
    • KDI Journal of Economic Policy
    • /
    • v.12 no.2
    • /
    • pp.135-149
    • /
    • 1990
  • Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

  • PDF