• Title/Summary/Keyword: OECD

Search Result 1,503, Processing Time 0.024 seconds

Draft Discuss ion on OECD's Tax Convention Issues related to Electronic Commerce and Korea's response (OECD의 전자상거래 과세관련 논의과정과 대응)

  • Shim, Sang-Mok
    • International Commerce and Information Review
    • /
    • v.2 no.2
    • /
    • pp.19-42
    • /
    • 2000
  • 전자상거래에 과세권 적용을 둘러싼 논쟁이 치열하게 벌어지고 있다. 일부에선 국가주권, 납세의무 헌법 36조 등을 들어 과세형평의 원칙, 세수 결손 방지를 위해 전자상거래에 과세권을 적용해야 한다고 주장하는 반면 현시점에서 기술적 문제로 디지털제품에 대해서는 과세가 어렵다는 주장이다. 본 논문에서는 논란의 대상이 되는 전자상거래 관련 과세부문에 대하여 OECD의 논의를 중심으로 살펴보았다. OECD에서는 두가지 방향으로 논의하고 있다. 첫째, OECD 모델조세조약에서 사용되는 기존 고정사업장 개념을 전자상거래라는 새로운 기업활동에 적용하는 방법을 검토하고 있다. 둘째, 전자상거래의 발전이 고정사업장 개념 자체에 어떠한 변화를 필요로 하는가에 대해서 검토하고 있다. 전자상거래 국제논의에 대한 우리의 대비도 향후 1-2년이 매우 중요하다고 볼 수 있는 바, OECD등 국제기구의 논의에 민관이 공동으로 적극 참여하면서 관련 국내제도를 정비해 나가야 할 것이다.

  • PDF

The Work on Harmonization of Classification and Labelling in OECD (OECD의 화학물질 분류체계 통일화 방향)

  • 김필제
    • Environmental Analysis Health and Toxicology
    • /
    • v.12 no.1_2
    • /
    • pp.21-26
    • /
    • 1997
  • 서론 : 1991년 OECD 화학물질그룹 및 관리위원회(CGMC)합동회의에서는 OECD가 화학물질의 분류와 표시제도의 국제적 통일화 활동에 참여하기로 결정하였고, EC, 스웨덴, 미국 등을 주축으로 정보교환소를 설치하여 급성경구 독성 및 환경에 위험한 물질의 통일화 업무를 개시하였다. (생략)

  • PDF

The impact of Foreign direct investment on Energy intensity: absorptive capacity as moderator (외국인 직접투자가 에너지 집약도에 미치는 영향분석-흡수능력의 조절효과를 중심으로)

  • Wang, Xiao Xue;Hwang, Yun-Seop
    • International Commerce and Information Review
    • /
    • v.16 no.5
    • /
    • pp.179-201
    • /
    • 2014
  • The complementary effect between FDI and its absorptive capacity has drawn more attention than before. This paper intended to explore the relationship between energy intensity and such complementary effect. The absorptive capacity of FDI shows various aspects among which we focus on the human capital, the financial system and the infrastructure in this paper. Using the panel data from 1990 to 2011, the study is processed between the 20 OECD and 20 Non-OECD countries. The empirical results shown that for OECD country, a complementary effect exists between FDI and its absorbability and it has the controlling effect on energy reduction. But the effect is only significant in the human capital and the financial system. The infrastructure variable is less important in OECD country due to their high development level. However, for non-OECD country, the complementary effect between infrastructure and FDI reduces energy consumption significantly, it can get to the point that the process for infrastructure to attract FDI and also benefits from it only blow its way to the Non-OECD, developing countries, without andy special effects for the OECD countries which has already highly build up their infrastructure. Also, the financial system in Non-OECD countries is at the primary stage yet, which is not easy to contribute efficiency. To make a conclusion, the complementary effect between infrastructure and FDI in OECD country and which between finical system and FDI in non-OECD country cannot enhance energy efficiency as expected.

  • PDF

Comparative analysis of informationattributes inchemical accident response systems through Unstructured Data: Spotlighting on the OECD Guidelines for Chemical Accident Prevention, Preparedness, and Response (비정형 데이터를 이용한 화학물질 사고 대응 체계 정보속성 비교 분석 : 화학사고 예방, 대비 및 대응을 위한 OECD 지침서를 중심으로)

  • YongJin Kim;Chunghyun Do
    • Journal of Intelligence and Information Systems
    • /
    • v.29 no.4
    • /
    • pp.91-110
    • /
    • 2023
  • The importance of manuals is emphasized because chemical accidents require swift response and recovery, and often result in environmental pollution and casualties. In this regard, the OECD revised OECD Guidelines for the Prevention, Preparedness, and Response to Chemical Accidents (referred to as the OECD Guidelines), in June 2023. Moreover, while existing research primarily raises awareness about chemical accidents, highlighting the need for a system-wide response including laws, regulations, and manuals, it was difficult to find comparative research on the attributes of manuals. So, this paper aims to compare and analyze the second and third editions of the OECD Guidelines, in order to uncover the information attributes and implications of the revised version. Specifically, TF-IDF (Term Frequency-Inverse Document Frequency) was applied to understand which keywords have become more important, and Word2Vec was applied to identify keywords that were used similarly and those that were differentiated. Lastly, a 2×2 matrix was proposed, identifying the topics within each quadrant to provide a deeper comparison of the information attributes of the OECD Guidelines. This study offers a framework to help researchers understand information attributes. From a practical perspective, it appears valuable for the revision of standard manuals by domestic government agencies and corporations related to chemistry.

Analysis of Greenhouse Gas Emissions Allocation Schemes for OECD Countries (우리나라를 포함한 OECD 국가의 온실가스감축 의무부담에 대한 연구)

  • Cho, Yong-Sung;Kang, Yoon-Young
    • Journal of Environmental Policy
    • /
    • v.5 no.1
    • /
    • pp.1-23
    • /
    • 2006
  • This study explores what potential future greenhouse gas allocation schemes might mean for OECD countries, and discusses a number of concepts of equity, examines three specific burden sharing rules and formulae. The results indicate that Korea reduces its emission from 8.1% and 19.8% which is 34.9-85.8 million tons of $CO_2$ emission on the assumption that the overall level of abatement remains 20% of total 2000 OECD emissions.

  • PDF

The Statistical Indicators of OECD and Korea for Student Health (학생 건강에 대한 OECD와 한국의 통계지표)

  • Shin, Sun-Mi
    • Journal of the Korean Society of School Health
    • /
    • v.25 no.1
    • /
    • pp.105-113
    • /
    • 2012
  • Purpose: The purpose of this study was to identify the statistical indicators of OECD and Korea for student health among Korea's approval statistics. Methods: Searching for health indicators by using Health at a Glance 2009, Society at a Glance 2009, and Education at a Glance 2009 through the formal OECD web site in 2010, and investigating the approval statistics through the Korean formal organizational web sites and published data in 2012. Results: Among OECD indicators, indicators for adolescent health were smoking and alcohol consumption, nutrition, physical activity, overweight and obesity, bullying, risk behaviors, and poverty children. However, most of Korea student health indicators were missing except poverty children and life satisfaction, because OECD has taken chiefly data from Health Behavior in School-aged Children survey (HBSC), international study, which has not been carried out in Korea. The Ministry Of Education, Science And Technology (MEST) and the Ministry of Health and Welfare, and National Youth Policy Institute in Korea have produced the major statistics for student health which was only 11 (1.3%) among 858 approval statistics. Conclusion: Identifying a current Korea school health is essential through participating actively to OECD whose statistic indicators are internationally comparable with Students Physical Development Survey, MEST's approval statistics, using Korea Student Health Examination. It was also suggested that quantitative and qualitative expansions for Korea student health statistics by the activation of approval statistics including processed statistics, and by researchers' easy expanded access to a raw data.

  • PDF

An Analysis of ICT Accessibility and Subjects Utilization of Korean Students Based on PISA 2018 Data (PISA 2018년 데이터를 기반으로 한국 학생들의 ICT 접근성과 교과 활용도 분석)

  • Kim, Kapsu
    • Journal of The Korean Association of Information Education
    • /
    • v.24 no.1
    • /
    • pp.39-48
    • /
    • 2020
  • This study analyzes PISA's ICT background survey on OECD countries published in December 2019 to analyze ICT accessibility and utilization of each subject. In Korea, ICT accessibility at home is 40.40%, ranking 17th, slightly higher than the OECD average (43.01%). Access to schools is 40.40%, ranking 21st below the OECD average(43.01%), which has improved from the lowest group to three in the middle three years ago. In nine subjects, the proportion of students using digital device in the classroom is 2.96%, well below the OECD average(8.22%), and ranked 31st in the OECD country. This shows that the state needs a change in education policy in order to cultivate the talent needed for the AI era.

Correlation Analysis Between National Competitiveness and National Research Competitiveness in OECD Countries (OECD 국가경쟁력 및 연구경쟁력의 상관분석)

  • Yoon, Hee-Yoon
    • Journal of the Korean Society for Library and Information Science
    • /
    • v.41 no.1
    • /
    • pp.105-123
    • /
    • 2007
  • The aim of this paper is to analyse correlation between the national competitiveness and research competitiveness in OECD countries. As the result of correlation analysis there are positive correlations among competitiveness indicators(GERD, SCI articles, average citation counts, JCR journal titles, patents). And SCI articles and peer-reviewed journals emanating from the developed countries or the OECD is essential to maintaining national and research competitiveness in Korea. This study also calls for further correlation analysis between research competitiveness and academic libraries.

An Energy Technology R&D Investment Analysis of OECD Countries and Korea (한국과 OECD 국가의 에너지기술 R&D 투자규모 비교)

  • Min, Yun-Ji
    • International Commerce and Information Review
    • /
    • v.16 no.4
    • /
    • pp.363-384
    • /
    • 2014
  • The adequate measurement of government expenditure efficiency for Energy Technology Development is a difficult empirical issue and the literature on it, particularly when it comes to aggregate and international data. Contribution in this study is threefold: first this study analyze the adequate measurement of government expenditure efficiency on Energy Technology sector of 24 OECD countries and korea. Second this study reconstruct efficiency composite indicators, named "Energy Technology Development Interest level indicator". Third this study assesses the efficiency of government expenditure for Energy Technology Development. The results can be summarized as follow: Korea's government expenditure efficiency for Energy Technology Development is highly ranked among 25 OECD countries based on Energy Technology Development R&D Budgets and Energy Technology Development R&D Budgets per thousand units of GDP indicators. However, Korea's ranking has fallen to 20th. The assessment suggests that government will be have to provide more government expenditure to enhance the efficiency on Energy.

  • PDF