• 제목/요약/키워드: Property Tax

검색결과 51건 처리시간 0.031초

도로혼잡 외부효과와 피구세: 편익측면 분석 (Pigouvian Tax and the Congestion Externality -A Benefit Side Approach-)

  • 이덕만
    • 자원ㆍ환경경제연구
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    • 제12권1호
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    • pp.75-90
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    • 2003
  • 본 연구는 도로혼잡의 외부효과를 제거하기 위한 정책방안으로 선행연구들이 제안한 피구세의 타당성 여부를 편익측면의 분석을 통해 재조명하고 있다. 본 연구는 예산제약 조건과 시간제약 조건하의 효용극대화 모형을 이용하여 고속도로 이용을 통해 얻을 수 있는 사적 한계편익과 사회적 한계편익을 규명하고 있다. 그 결과 본 연구는 사적 한계편익과 사회적 한계편익의 차이인 외부 시간비용 만큼을 피구세로 부과할 것을 제안하고 있다. 이 때 외부 시간비용은 고속도로 혼잡으로 인해 고속도로 이용자가 추가로 부담하는 한계시간비용의 가치를 나타낸다. 그리고 본 연구는 효용 극대화 모형을 통해 도출한 피구세의 크기와 이윤(또는 부)의 극대화를 통해 선행연구들이 도출한 피구세의 크기가 동일하다는 사실을 이론적으로 보여주고 있다. 아울러 본 연구는 효용극대화 모형을 통하여 사회적 평균혼잡비용과 사적 한계혼잡비용이 일치한다는 사실도 동시에 보이고 있다.

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지하수자원의 환경적으로 지속가능한 개발 방안 (Schemes for the Environmentally Sound and Sustainable Development of Groundwater Resources)

  • 홍상표;김정욱
    • 환경영향평가
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    • 제5권2호
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    • pp.49-57
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    • 1996
  • On the basis of sustainable long-term water resources planning, the development of ground water resources should be interlocked with the surface water development In considering the intertemporal equity, overpumping of groundwater may diminish or eliminate the groundwater resources stock of post-generations. Regulatory landuse zoning for groundwater resources recharge area is indispensable measures to prevent groundwater pollution. Adequate treatment of polluted water from various sources such as municipal sewage, industrial wastewater, landfill site leachate, and abandoned boring wells, is also necessary for groundwater protection. To preserve groundwater resources as common property goods, groundwater use tax should be imposed upon the large scale groundwater use. Finally, the establishment of groundwater development license system is recommended to achieve the social optimal production and to avoid external diseconomy.

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주부의 생애가사노동가치의 평가방법에 관한연구 (A Study on the Evaluation Method of the Life-Time Household Work)

  • 김선희
    • 대한가정학회지
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    • 제32권5호
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    • pp.55-66
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    • 1994
  • The aim of this study is to propose the reasonable method of evaluation on the value of the life-time household work. for homemaker claim her share in the matrimonial property in relation to her life-time household work and to provide the basic data to measuring proper compensation for homemaker and calculating of the donation tax and inheritance tax amount. Tom compare the difference of the method of evaluation on the value of the life-time household work is evaluted by three methods: the model of the life-time household work which is reflected major variables in the FLC frame work marital stage, total marital period. The major findings are as follows: 1) Among the three evaluation me? The method of Total marital period is evaluatied the lowest value of the life-time household work. 2) The evaluation method of marital stage is more resonable method than the method of total marital period habe a convenience of evaluation but it dos'nt reflected major variables which influence the value of life-time household work. 3) the most resonable method of evaluation on the value of the life-time household work is revealed the model of the life-time household work which is reflected major variables in the FLC frame work the age of first and last offspring marital period.

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국제라이선스계약상 경쟁제한조항에 관한 연구 (A Study on Competition Limitation Clause of International License Contract)

  • 오원석;정희진;김종권
    • 무역상무연구
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    • 제64권
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    • pp.39-64
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    • 2014
  • The object of International License Contract is technology. Technology is means to produce visible goods, which are human's intellectual creations such as Intellectual Property Right - patent, design, trademark- and Know-how. Unlike visible goods which decrease as being used, these technologies are possible to be produced expansively and develop additionally. Therefore, the way to make a contract of goods is a sales contract which transfers ownership while technology follows license contract which gives approval of use for a certain period. International license contract means that licensor has right to possess, allows licensee to use licensed technology for a fixed period and takes royalty. So there are various matters such as selection of the duration of a contract, confirmation of technology range, competition limitation, technique guidance and support, calculation of royalty, withholding tax between parties. This study examines licensor's grant of license and competition limitation. Intellectual property rights fundamentally give exclusive rights to the creator so the licensor use or dispose of his or her intellectual property rights at will. Technology transfer is possible through license contract because of this right. But licensor must exercise his or her intellectual property rights within a reasonable limit. It means, when licensor makes an unreasonable demand abusing his or her position, it is regarded as competition limitation clause and the deal itself may become null. Therefore, restraint on competition needs to be examined in detail as it influences on contract validity. Each country has their own competition laws for establishing a fair market order and inspection guide and guideline for judging whether there is any unfair act related to intellectual property rights. Judgment on intellectual property rights is subject the technology-introduced country's domestic laws and thus, contracting parties each need to precede opposite nation's domestic laws system.

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중국중재제도의 국제표준화에 대한 연구 (A Study for International Standardization of China Arbitration System)

  • 김석철
    • 한국중재학회지:중재연구
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    • 제18권3호
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    • pp.117-138
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    • 2008
  • This study lies on building the International Standardization of China Arbitration System for improving a relationship of mutual trust and the safety trade between China and other worldwide countries, especially, South Korea as their one of the biggest trading partners through the comparative analysis of China and UNCITRAL Arbitration Law. In this analysis, the differences from China and UNCITRAL in arbitration law are like belows ; lack of arbitrator's international mind, the limitation of private property right, prohibition of Ad. hoc arbitration, arbitrator's biased nationalism, localism, and their short specialties. a deficiency of the objectiveness for arbitrator's election, a judgement rejection of claimants by using nonattendance and walkout, impossibility of prior and temporary property custody for execution of arbitration award. etc. For the improvement of the International Standardization of China Arbitration, this paper propose as follows: 1) Extension of private property right, reorganization of tax system, realization of open competition, exclusion of 'Sinocentrism', globalization of arbitration system 2) The abolition of old fashioned bureaucracy with approval for ad.hoc arbitration 3) An education for arbitrator's internationalization, specialty, and to promote legal knowledge 4) A settlement of the third country arbitrators' selection for reflecting interested party's decision by the court in a selection system of arbitration committee. 5) Institutionalization of arbitration judgment that prevent for claimant's avoidance by using a withdrawal and an intentional absent 6) A permission of the right of claimant's court custody directly before the begging of arbitration request for the prevention for destruction of evidence and property concealment 7) Grant of the arbitration tribunal's interim measures of protection for private property preservation to the third party, proof security, prevention from the loss that selling the corruptible goods 8) Improvement of arbitration's efficiency from the exclusion of the obstacles that are forgery, concealed evidence, and arbitrator's bribe taking Lastly, I hope that this study will serve to promote friendly economic relationship between China and South Korea and strive for international equilibrium through the achievement of China Arbitration's International Standardization. I will finish this paper with a firm belief that this will lead to more advanced studies.

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공유재산 운영성과 증진을 위한 관리전담부서 설립에 대한 연구 - 경기도를 중심으로 - (A Study on Establishment of the Dedicated Management Department to Improve the Operational Performance of Public Properties - Focused on Gyeonggido Province)

  • 전영길;이무영
    • 디지털융복합연구
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    • 제18권1호
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    • pp.11-21
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    • 2020
  • 본 연구는 경기도를 주요 분석대상으로 하여 공유재산 보유현황, 관리체제와 운영성과, 운영의 한계점 등을 분석하였다. 또한 경기도와 서울특별시, 인천광역시 등의 타 광역단체들의 공유재산 관리체제를 비교·분석하여 시사점을 얻고자 하였다. 동시에 경기도 전체 공유재산 실무담당자를 대상으로 공유재산 운영과 관련된 설문조사를 실시하였다. 분석결과, 경기도는 재정자립도가 완전하지 않기 때문에 재원확충이 중요인데도 불구하고 공유재산의 세외수입 실적이 보유규모에 비해 미미한 수준이다. 그 원인으로는 무엇보다도 공유재산 관리전담부서가 별도로 신설되어 있지 않고 기존의 업무를 담당하는 주무부서도 행정력이 부족하다는 점이 주요 원인이라 판단된다. 따라서 본 연구에서는 공유재산의 운영 성과와 기타 재산 가치를 증대시키기 위해서는 공유재산 전담부서를 신설할 것을 제안하고자 한다. 설문조사에서도 공유재산 운영 성과를 개선시키려면 현재의 관리체제를 개편해야 하며 그 개편방향은 전담부서의 신설이어야 한다는 인식이 형성되어 있음을 확인할 수 있었다.

휘발유 물성변화에 따른 배출가스 및 촉매에 미치는 영향성 연구 (Effect of Gasoline Property Change on Exhaust Gas and Catalyst)

  • 노경하;김성우;이민호;김기호;이정민
    • 동력기계공학회지
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    • 제22권6호
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    • pp.67-73
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    • 2018
  • Gasoline that meets the quality standards is distributed in Korea. However, consumers who use toluene or solvent mixed with gasoline have appeared due to rising crude oil prices and for the purpose of tax evasion. Gasoline quality standard is enacted by the domestic and international research reference. A wrong fuel can influence automobile performance or environmental issue. Thus, empirical data from this issue is necessary. Therefore, this research observed catalyst influence by gasoline property change and inspect influence of environment. In this study, fuel property evaluation, lean-burn evaluation, and real vehicle exhaust emission test were performed. In the result of fuel property, the fuel "A" was measured to be up to 27% less octane than the normal gasoline and the distillation property was measured 24% higher than normal gasoline. In the test result of single cylinder engine lean-burn test, the fuels "A" and "B" show torque value 20% less than the normal gasoline. As a result of vehicle test using the catalyst, the fuel "A" was increased more than the normal gasoline with 83% THC, 1,806% CO and 128% NOx, and the fuel "B" was increased more than normal gasoline with 1.6% THC, 391% CO and 142% NOx.

인체 유래 물질의 재산권성에 대한 의료법학적 고찰 (Medicolegal Study on Human Biological Material as Property)

  • 이웅희
    • 의료법학
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    • 제10권2호
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    • pp.455-492
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    • 2009
  • (Background) Recent biotechnological breakthroughs are shedding new lights on various ethical and legal issues about human biological material. Since Rudolph Virchow, a German pathologist, had founded the medical discipline of cellular pathology, issues centering around human biological materials began to draw attention. The issues involving human biological materials were revisited with more attention along with series concerns when the human genome map was finally completed. Recently, with researches on human genes and bioengineering reaping enormous commercial values in the form of material patent, such changes require a society to reassess the present and future status of human tissue within the legal system. This in turn gave rise to a heated debate over how to protect the rights of material donors: property rule vs. no property rule. (Debate and Cases) Property rule recognizes the donors' property rights on human biological materials. Thus, donors can claim real action if there were any bleach of informed consent or a donation contract. Donors can also claim damages to the responsible party when there is an infringement of property rights. Some even uphold the concept of material patents overtaking. From the viewpoint of no property rule, human biological materials are objects separated from donors. Thus, a recipient or a third party will be held liable if there were any infringement of donor's human rights. Human biological materials should not be commercially traded and a patent based on a human biological materials research does not belong to the donor of the tissues used during the course of research. In the US, two courts, Moore v. Regents of the University of California, and Greenberg v. Miami Children's Hospital Research Institute, Inc., have already decided that research participants retain no ownership of the biological specimens they contribute to medical research. Significantly, both Moore and Greenberg cases found that the researcher had parted with all ownership rights in the tissue samples when they donated them to the institutions, even though there was no provision in the informed consent forms stating either that the participants donated their tissue or waived their rights to ownership of the tissue. These rulings were led to huge controversy over property rights on human tissues. This research supports no property rule on the ground that it can protect the human dignity and prevent humans from objectification and commercialization. Human biological materials are already parted from human bodies and should be treated differently from the engineering and researches of those materials. Donors do not retain any ownership. (Suggestions) No property rule requires a legal breakthrough in the US in terms of donors' rights protection due to the absence of punitive damages provisions. The Donor rights issue on human biological material can be addressed through prospective legislation or tax policies, price control over patent products, and wider coverage of medical insurance. (Conclusions) Amid growing awareness over commercial values of human biological materials, no property rule should be adopted in order to protect human dignity but not without revamping legal provisions. The donors' rights issue in material patents requires prospective legislation based on current uncertainties. Also should be sought are solutions in the social context and all these discussions should be based on sound medical ethics of both medical staffs and researchers.

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2002년을 위한 관광법리의 제정성에 관한 연구 (The study of renovating the tourism law of theory)

  • 이항구
    • 한국관광식음료학회지:관광식음료경영연구
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    • 제7권
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    • pp.7-39
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    • 1997
  • Many of legislations related to tourism has been made up to now since the year 1961 when modern tourism studies started. In restropect of the year 1988, the year 2002 is expected to be another chance for tourism. In order to take this chance again, new laws and regulations are necessary. Therefore, the object of this study are decided as follows: 1) to put 'the right to go sightseeing' in statutory form at constitution. 2) to realise the private law of tourism 3) to make the environment law of tourism 4) to make the facility law of tourism 5) to make the transportation law of tourism 6) to make the cultural property law of tourism 7) to make the food law of tourism 8) to make the related law of tourism 9) to make the advertising law of tourism, the tax law of tourism, and the economy law of tourism As tourism laws like above exist, tourism industry would be developed more than now.

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R&D Spillovers with Endogenous Absorptive Capacity: Lessons for Developing Countries

  • Bae, Chankwon
    • East Asian Economic Review
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    • 제20권2호
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    • pp.191-228
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    • 2016
  • This paper analyzes the role of absorptive capacity in R&D spillovers through strategic R&D investments in a game-theoretic framework. In the model, a firm's effective R&D is composed of idiosyncratic R&D, which produces its own innovations, and identical R&D, which improves absorptive capacity. The model shows that in the presence of absorptive capacity firms have a tendency to underinvest (overinvest) in idiosyncratic (identical) R&D relative to the social optimum. As the spillover becomes larger, firms decrease their own R&D while they become more inclined towards strategic exploitation of rivals' efforts. Since the former effect overpowers the latter, the total amount of R&D decreases as the spillover increases. This is socially undesirable, providing a potential justification for a governmental subsidy for idiosyncratic R&D and a tax on identical R&D. The findings may have important implications for newly industrialized or emerging countries that consider a redirection of national R&D policy and intellectual property rights (IPR) regime.