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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
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    • v.12 no.2
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    • pp.135-149
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    • 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.

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Anti-hypertensive Activities of Lactobacillus Isolated from Kimchi (김치에서 분리한 유산균의 항고혈압 활성)

  • Yu, Mi-Hee;Im, Hyo-Gwon;Im, Nam-Kyung;Hwang, Eun-Young;Choi, Jun-Hyeok;Lee, Eun-Ju;Kim, Jong-Boo;Lee, In-Seon;Seo, Hwa-Jeong
    • Korean Journal of Food Science and Technology
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    • v.41 no.4
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    • pp.428-434
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    • 2009
  • This study was conducted to evaluate the anti-hypertensive effect of Lactobacillus sp. isolated from Kimchi by examining its effects on renal angiotensin-converting enzyme (ACE) inhibitory activity, lipid components and blood pressure using the spontaneously hypertensive rat (SHR) system. Most Lactobacillus sp. extracts (lysozyme, sonication and ethyl acetate extracts) showed higher capacities for the inhibition of ACE activity than those of cultured media. Particularly, LG 7, 8 and 42 of Lactobacillus sp. showed the strongest inhibitory activity among the Lactobacillus sp. extracts. The concentrations of total cholesterol and triglycerides in the serum were lower in the Lactobacillus sp. administration groups than in the control group, but these differences were not significant. The HDL-cholesterol concentrations of the LG 42 administration groups (IX, X) were significantly higher than that of the control group. At 4 weeks, the systolic blood pressure (SBP) in the LG 42 Lactobacillus sp. ($1{\times}10^9$ cfu/mL) group (XI) was about 27% lower than that of the control group (V). No adverse effects were observed on the liver and there was no difference in the aspartate aminotransferase (AST) and alanine aminotransferase (ALT) values among groups. The results of this study suggest that long term consumption of LG 42 Lactobacillus sp. may be beneficial to the prevention of high blood pressure.

Analysis and the Standardization Plan of the Terms Used by Seafarers on Small Vessel (소형선박 종사자 사용용어 실태 분석 및 표준화 방안)

  • Kang, Suk-Young;Ryu, Won;Bae, Chang-Won;Kim, Jong-Kwan
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.25 no.7
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    • pp.867-873
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    • 2019
  • As of August 2019, there were 3,823 vessels under 30 tons that could be included in the category of small vessels; these account for 42.5 % of the 9,001 registered vessels in Korea. The problem is that many small vessel seafarers face many problems such as an board communication disconnection, difficulties in communication in maritime license interviews, or education related to maritime training using a large number of nonstandard terms, which are derived from foreign languages; this is leading to a decline the job skills of small vessel seafarers. Therefore, in this study, we closely analyzed the terminology of small vessel seafarers and proposed a standardization plan. In the terminology analysis, the preliminary terms of the maritime license interview and the high-frequency terms of the small vessel educational textbook were identified and the corresponding nonstandard terms were examined. Based on a survey, an expert meeting was held and incorrect Japanese notation, English notation, and the standard language for key terms were presented to analyze which questionnaire was most familiar. The ratio of the use of standard words is relatively high in the case of nautical terms, however, the wrong Japanese notation is used more for engine terms; the analysis results by age and tonnage also generally use the Japanese notation and the use frequency of English notation was determined to be low. Based on this, short- and long-term plans for the use of standard words by small vessel seafarers were proposed, including the production of a standard language dictionary for terms used by these seafarers, a promotion of the importance of using standard terms, active education through educational institutions, and the systematic preparation and implementation of Korean-language education for foreign sailors.

Analysis of Overseas LNG Bunkering Business Model (해외 LNG벙커링 비즈니스 모델 분석)

  • Kim, Ki-Dong;Park, So-Jin;Choi, Kyoung-Sik;Cho, Byung-Hak;Oh, Yong-Sam;Cho, Sang-Hoon;Cha, Keunng-Jong;Cho, Won-Jun;Seong, Hong-Gun
    • Journal of the Korean Institute of Gas
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    • v.22 no.1
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    • pp.37-44
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    • 2018
  • As the international Maritime Organization is tightening up the emission regulation vessel, many countries and companies are pushing ahead the LNG fuel as one of long term solution for emission problems of ship. as a study on the way to conduct business for LNG bunkering around the world, this study was analyzed in view-point of business models focused on major countries such as Japan, China, Singapore, Europe and United States. The results of this study are as follows. China first established a nation-centered LNG bunkering policy. And then, the state and the energy company have been cooperating and carrying on LNG bunkering business for LNG fueled ships. Some countries in Europe and United States are in the process of LNG bunkering business mainly with private company. To obtain cheaper LNG fuel than bunker-C, the private company has a business model of LNG bunkering on their own LNG fueled ships, while securing LNG with high price competitiveness through partnership with middle class operators such us LNG terminal and natural gas liquefaction plant. Also, the LNG bunkering business around the world is focused on private companies rather than public corporations, but it was going to be focused on large energy companies because the initial cost required to build LNG bunkering infrastructure. Three models (TOTE model, Shell model, ENGIE model) of LNG bun kering business are currently being developed. It has been found that the way in which LNG bunkering business is implemented by different countries is applied differently according to the enterprise and national policy.

An Investigation of Local Naming Issue of Phoenix dactylifera (대추야자나무(Phoenix dactylifera)의 명칭문제 고찰)

  • Kim, Young-Sook
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.36 no.1
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    • pp.34-44
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    • 2018
  • In the Ancient Mesopotamia, Egypt, Judas, Greece, and Rome, Phoenix dactylifera was planted in gardens or orchards to signify life, blessing, and victory. Branches of Phoenix dactylifera, likened to high and precious, were referred to one of the gifts to the king in the second century BC and have been used in the Feast of Tabernacles. And they were engraved on the walls of the temple and along with cherub. Besides, Phoenix dactylifera is compared with a righteous person in the Bible since it grows straight despite strong winds. And, it was used as a symbol of honesty, justice, and right. Churches call the week before Easter Palm Sunday since the crowd laid the leaves of date palm trees on the road and shouted "Hosanna" while waving the date palm branches when Jesus entered Jerusalem. Moreover, pilgrim in the Middle Ages was called 'Palmer' in English due to custom of returning with the leaves and branches of date palm trees as a memorial of the Holy Land pilgrimage. This study analyzes naming issue of Phoenix dactylifera through the old literature and 27 versions of the most influential Bibles in History of Bible Translation in Korea, China, and Japan. Phoenix dactylifera is translated into Chinese as '棕櫚(Trachycarpus fortunei)', a native tree of China. 棕櫚 is similar to Phoenix dactylifera, but its fruit and leaf are quite distinct. This being so, translating Phoenix dactylifera as 棕櫚 has a limit to convey symbolic meaning adequately. In the Japanese Bible, on the other hand, Phoenix dactylifera is translated as 'なつめやし(Natsumeyashi)' meant date palm tree. Most of Protestant Bible in Korea use 'Jongryeo' like Chinese Bible while translation in Korean Catholic Bible(2005) varies from one scripture to another: 'Yaja Namu (Palm Tree)' - 38 times, 'Jongryeo Namu' - 5 times, and 'Daechu Yaja Namu (Date Palm Tree)' - 3 times. Date Palm Tree, 'Jongryeo Tree', and Palm Tree don't grow in Korea. However, they had long been recognized as Haejo(海棗), Jongryeo(?櫚), and Yaja(椰子) respectively through China and Japan. Each of them called by a distinct name correspond with its own characteristic and used separately in Korean Classics as Jongryeo and Haejo were identified in ancient Chinese literatures. It seems that more confusion was raised since 'Palm' was translated as 'Jongryeo' in several books including "?藤和英大辭典 (1915)", "Modern 朝鮮外來語辭典(1938)", and "Latin-Korean Dictionary(1995)". However, the Latin term 'Palmae' is translated into English as either palm tree or date palm. The results of this study suggest that more accurate translation of Phoenix dactylifera in the Bible would be 'Daechu Yaja Namu (Date Palm Tree)' and using different name fit for its own characteristic would be more appropriate.

The Life Cycle of Tour Destination Hot Spring in Korea (한국 온천관광목적지의 수명주기)

  • Cho, Sung-Ho;Lee, Kyung-Ja
    • Journal of the Korean association of regional geographers
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    • v.4 no.2
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    • pp.165-182
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    • 1998
  • When tour site is being used by people for the destination of tour, it has a life, or it will lose its life as a tour site. Therefore this paper aims to, based on Butler's theory, has chosen 46 hot spring spots in Korea which are legally assigned and presently running, and tried to analyze the life cycles, the stage of dispositional characteristics, and visitors' favoritism, and to try to find activating method which is not decline. Out of 46 spots, 29 Places were found on the stage of development, which took high percentage, 4 were on the growing stage, 5 were on the mature stage, 5 were on the stagnation or decline stage and the rest 3 were on the stage of rejuvenation. Geographically, Korean hot springs were located on the plain or mountainous areas mostly, and less of them were on hills and coast lines. In water quality, most of places had simple water while the places with salt and sulfur contained water were marked low rate. The temperatures of hot spring water were variable between $25^{\circ}C{\sim}78^{\circ}C$, but the older hot springs were hotter than new ones. After observing the relationship between disposition characteristics and life cycles, the geographical locations and the matter of approach were found as majour influential factors to the life cycles of them. The type of mountainous areas were observed slow progress in life cycle, due to traffic problem, until the road expansion or pavement work were done. Meanwhile, the suburban ones adjacent to big cities were favored by hot spring tourists due to their easy approach and easy traffic. The new born hot springs with such conditions have shown the fast growth. As studied above, since the hot springs were supposed to be for recuperation and vacational, a hot spring with better recreational and accommodational facilities was more favored by tourists than the one with pretty interior decorations. It was because the tour purpose of people has been switched from single purpose to multi one. Thus, the suggestion for activating a declining hot spring and bringing people in them is to develop new and attractive tour resources, expanding the related area, maintaining good quality of water, developing a complex site for long-term tour, developed traffic routs, hot spring festivals, utilizing adjacent tour resources, preparing public water supply system, and assigning as special tour zone.

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Analyzing the Influence of Biomass and Vegetation Type to Soil Organic Carbon - Study on Seoseoul Lake Park and Yangjae Citizen's Forest - (바이오매스량과 식생구조가 토양 탄소함유량에 미치는 영향 분석 - 서서울호수공원과 양재 시민의 숲을 대상으로 -)

  • Tanaka, Riwako;Kim, Yoon-Jung;Ryoo, Hee-Kyung;Lee, Dong-Kun
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.17 no.1
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    • pp.123-134
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    • 2014
  • Identification of methods to optimize the growth of a plant community, including the capacity of the soil to further sequester carbon, is important in urban design and planning. In this study, to construct and manage an urban park to mitigate carbon emissions, soil organic carbon of varying biomass, different park construction times, and a range of vegetation types were analyzed by measuring aboveground and belowground carbon in Seoseoul Lake Park and Yangjae Citizen's Forest. The urban parks were constructed during different periods; Seoseoul Lake Park was constructed in 2009, whereas Yangjae Citizen's Forest was constructed in 1986. To identify the differences in soil organic carbon in various plant communities and soil types, above and belowground carbon were measured based on biomass, as well as the physical and chemical features of the soil. Allometric equations were used to measure biomass. Soil total organic carbon (TOC) and chemical properties such as pH, cation exchange capacity (CEC), total nitrogen (TN), and soil microbes were analyzed. The analysis results show that the biomass of the Yangjae Citizen's Forest was higher than that of the Seoseoul Lake Park, indicating that older park has higher biomass. On the other hand, TOC was lower in the Yangjae Citizen's Forest than in the Seoseoul Lake Park; air pollution and acid rain probably changed the acidity of the soil in the Yangjae Citizen's Forest. Furthermore, TOC was higher in mono-layered plantation area compared to that in multi-layered plantation area. Improving the soil texture would, in the long term, result in better vegetation growth. To improve the soil texture of an urban park, park management, including pH control by using lime fertilization, soil compaction control, and leaving litter for soil nutrition is necessary.

Measurement and Quality Control of MIROS Wave Radar Data at Dokdo (독도 MIROS Wave Radar를 이용한 파랑관측 및 품질관리)

  • Jun, Hyunjung;Min, Yongchim;Jeong, Jin-Yong;Do, Kideok
    • Journal of Korean Society of Coastal and Ocean Engineers
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    • v.32 no.2
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    • pp.135-145
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    • 2020
  • Wave observation is widely used to direct observation method for observing the water surface elevation using wave buoy or pressure gauge and remote-sensing wave observation method. The wave buoy and pressure gauge can produce high-quality wave data but have disadvantages of the high risk of damage and loss of the instrument, and high maintenance cost in the offshore area. On the other hand, remote observation method such as radar is easy to maintain by installing the equipment on the land, but the accuracy is somewhat lower than the direct observation method. This study investigates the data quality of MIROS Wave and Current Radar (MWR) installed at Dokdo and improve the data quality of remote wave observation data using the wave buoy (CWB) observation data operated by the Korea Meteorological Administration. We applied and developed the three types of wave data quality control; 1) the combined use (Optimal Filter) of the filter designed by MIROS (Reduce Noise Frequency, Phillips Check, Energy Level Check), 2) Spike Test Algorithm (Spike Test) developed by OOI (Ocean Observatories Initiative) and 3) a new filter (H-Ts QC) using the significant wave height-period relationship. As a result, the wave observation data of MWR using three quality control have some reliability about the significant wave height. On the other hand, there are still some errors in the significant wave period, so improvements are required. Also, since the wave observation data of MWR is different somewhat from the CWB data in high waves of over 3 m, further research such as collection and analysis of long-term remote wave observation data and filter development is necessary.

Effect of Temperature on Growth and Related Gene Expression in Alternative Type Wheat Cultivars (양절형 밀 생장에 대한 온도의 영향과 유전자 발현 양상)

  • Heo, Ji Hye;Seong, Hye Ju;Yang, Woon Ho;Jung, Woosuk
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.64 no.4
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    • pp.384-394
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    • 2019
  • We have investigated the effects of ambient temperature on the growth of wheat in Korea. The differences in the growth phase of wheat were compared according to the temperature treatment. The productive tiller number and dry weight were decreased in a plot under a higher temperature treatment. We found that the growth of Jinpum was different from that of the alternative wheat cultivars, which were bred in Korea, at 50 days after treatment. While the Jinpum wheat grown at 17℃ showed vegetative stage growth, that grown in the 23℃ growth chamber entered the heading and flowering stage. The differences in the expression of 16 genes known to be involved in high-temperature responses were checked by using Jinpum wheat 50 days after two temperature treatments (17℃ and 23℃), which showed apparent differences in expression between the higher and lower temperatures during the growth phase. In the 23℃ treatment samples, the genes with increased expression were HSP70, HSP101, VRN2, ERF1, TAA1, YUCCA2, GolS, MYB73, and Histone H2A, while the genes with decreased expression were VRN-A1, DREB2A, HsfA3, PIF4, PhyB, HSP17.6CII, rbcL, and MYB73. YUCCA2, HSP101, ERF1, and VRN-A1 showed a significant difference in gene expression between lower- and higher-temperature conditions. Overall, combining the means of the expression of various genes involved in thermosensing, vernalization, and abiotic stresses, it is possible to conclude that different sets of genes are involved in vernalization and summer depression of wheat under long term, high ambient temperature conditions.

Assessment of Human Bioavailability Quotient for the Heavy Metal in Paddy Soils Below Part of the Closed Metalliferous Mine (폐금속광산 하류 논토양의 중금속에 대한 인체흡수도 평가)

  • Kim, Min-Kyeong;Hong, Sung-Chang;Kim, Myung-Hyun;Choi, Soon-Kun;Lee, Jong-Sik;So, Kyu-Ho;Jung, Goo-Bok
    • Korean Journal of Environmental Agriculture
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    • v.34 no.3
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    • pp.161-167
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    • 2015
  • BACKGROUND: For the heavy metal cotamination sites, it is very important to estimate the human bioavailability quotients for heavy metals in paddy soils released from mine tailings, which is a major source of contamination in Korea, and to assess the human health risks of heavy metals. METHODS AND RESULTS: This experiment was carried out to investigate the human bioavailability quotient of the heavy metals in paddy soils below part of the closed metalliferous mine. For estimating the human bioavailability quotients for heavy metals, 30 paddy soils below part of the closed mine were collected, and analyzed for Cd, Cu, Pb, Zn, and As using simple bioavailability extraction test(SBET). The quantities of Cd, Cu, Pb, Zn and As extracted from paddy soils below part of the mine by using the SBET analysis were 28.1, 17.3, 34.1, 14.6 and 2.3% respectively. Specially, the maximum values of Cd, Pb and Zn were 73.3, 81.5 and 58.1% of human bioavailability quotient, respectively, and varied considerably among the sampling sites. The human bioavailability quotient of Cd, Cu, Pb and Zn in soils near the closed mine showed significant positive correlation among soil pH value, O.M. and Ex. Ca. contents, while it correlated negatively between soil Ex. K and Ex. Mg contents in paddy soils. Also, its of Cd, Cu, Pb and Zn in paddy soils showed significant positive correlation with 0.1M HCl extractable and total contents, while in soils, it correlated negatively with As content in soil near the closed mine. CONCLUSION: The results of the simple bioavailability extraction test (SBET) indicate that regular ingestion of soils by the local population could be closed a potential health threat due to long-term heavy metals exposure in these mine areas.