• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• Journal of Ecology and Environment
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• 제43권2호
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• pp.161-182
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• 2019

Quantifying the amount of carbon pools in forest ecosystems enables to understand about various carbon pools in the forest ecosystem. Therefore, this study was conducted in the Chilimo dry afromontane forest to estimate the amount of carbon stored. The natural forest was stratified into three forest patches based on species composition, diversity, and structure. A total of 50 permanent sample plots of 20 m × 20 m (400 ㎡ ) each were established, laid out on transects of altitudinal gradients with a distance of 100 m between plots. The plots were measured twice in 2012 and 2017. Tree, deadwood, mineral soil, forest floor, and stump data were collected in the main plots, while shrubs, saplings, herbaceous plants, and seedling data were sampled inside subplots. Soil organic carbon (SOC %) was analyzed following Walkely, while Black's procedure and bulk density were estimated following the procedure of Blake (Methods of soil analysis, 1965). Aboveground biomass was calculated using the equation of Chave et al. (Glob Chang Biol_20:3177-3190, 2014). Data analysis was made using RStudio software. To analyze equality of means, we used ANOVA for multiple comparisons among elevation classes at α = 0.05. The aboveground carbon of the natural forest ranged from 148.30 ± 115.02 for high altitude to 100.14 ± 39.93 for middle altitude, was highest at 151.35 ± 108.98 t C ha^-1 for gentle slope, and was lowest at 88.01 ± 49.72 t C ha^-1 for middle slope. The mean stump carbon density 2.33 ± 1.64 t C ha^-1 was the highest for the middle slope, and 1.68 ± 1.21 t C ha^-1 was the lowest for the steep slope range. The highest 1.44 ± 2.21 t C ha^-1 deadwood carbon density was found under the middle slope range, and the lowest 0.21 ± 0.20 t C ha^-1 was found under the lowest slope range. The SOCD up to 1 m depth was highest at 295.96 ± 80.45 t C ha^-1 under the middle altitudinal gradient; however, it was lowest at 206.40 ± 65.59 t C ha^-1 under the lower altitudinal gradient. The mean ecosystem carbon stock density of the sampled plots in natural forests ranged from 221.89 to 819.44 t C ha^-1. There was a temporal variation in carbon pools along environmental and social factors. The highest carbon pool was contributed by SOC. We recommend forest carbon-related awareness creation for local people, and promotion of the local knowledge can be regarded as a possible option for sustainable forest management.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2008년도 정기학술발표대회 논문집
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• pp.772-775
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• 2008

사회기반시설물은 국가 발전의 원동력 중 하나이며, 대한민국은 1970년대 이후 집중적인 투자를 통해 오늘날의 성장을 이루어 낼 수 있었다. 국토해양부에 따르면 2004년을 기준으로 전국 도로, 철도, 공항, 항만, 상하수도, 수리치수 등 사회기반시설물의 가격 스톡은 총 515조 2,000억 원에 이른다(국토해양부 2007). 지금까지는 사회기반시설물의 건설에 집중하였으나, 이제는 건설과 아울러 이러한 규모의 사회기반시설물들의 정확한 가치평가를 기반으로 한 종합적 관리가 필요하다. 선진국에서는 이러한 사회기반시설물을 효율적 관리를 위해 자산관리 개념을 환용하고 있으며, 비용절감, 사용성 증대의 효과를 거두고 있으며, 국내의 경우도 자산관리 개념의 도입이 추진 중이다. 이러한 배경에서 본 논문에서는 보다 효율적인 사회기반시설의 자산관리 수행을 위해 자산관리의 초기 단계인 자산 데이터 수집(Data Collection) 단계에서의 기존 데이터 수집 방법의 문제점을 검토하고 IT 기술(RFID/USN, Radio Frequency IDentification/Ubiquitous Sensor Network)의 활용의 필요성과 도입 방안을 제시하고자 한다.

• 대한교통학회지
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• 제23권2호
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• pp.37-50
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• 2005

일찍이 1980년대 미국경제가 낮은 생산성으로 인해 난관에 봉착했을 때 그 이유 중 하나로 공항과 같은 사회간접자본시설 투자의 부족을 지적하는 사람이 많았다. 이후 사회간접자본시설에 대한 투자와 생산성간의 상관관계에 대한 연구가 많이 행해졌으나 그 결과는 연구자에 따라 상당부분 상이하게 나타났다. 본 연구는 사회간접자본시설에 대한 공공투자를 고려한 지역생산함수를 이용하여, 공항에 대한 투자가 지역총생산(GRDP)에 미치는 여향을 분석하였다. 특히 그 투자효과를 지역 내로 국한하지 않고 타 지역의 생산에 미치는 파급효과(spillover effect)까지 반영하도록 하였다. 본 연구에서는 공항 투자 스톡을 별도의 독립변수로 분리 채택한 생산함수를 지역별로 횡단면자료와 시계열자료를 합한 패널자료(panel data)를 이용하여 추정하였다. 총량자료(aggregate data)를 이용하여 산업전체 생산에 대해 분석한 겨롸는 지역 내${\cdot}$외의 GRDP에 미치는 직접효과와 파급효과에서 모두 정(+)의 관계를 보여 공항투자가 지역경제에 긍정적인 영향을 미침을 알 수 있었다. 그러나 7개 산업부문별로 분석한 결과는 일정하지 않았다. 즉, 산업의 특성에 때라 공항투자의 직${\cdot}$간접효과는 다르게 나타날 수 있으며, 사회간접자본시설에 대한 투자가 지역 내${\cdot}$외의 산업구조를 다양하게 변화시킴으로써 지역경제의 구조조정에 기여함을 확인할 수 있었다.

• Journal of Ecology and Environment
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• 제46권4호
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• pp.282-291
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• 2022

Background: The Arctic permafrost stores enormous amount of carbon (C), about one third of global C stocks. However, drastically increasing temperature in the Arctic makes the stable frozen C stock vulnerable to microbial decomposition. The released carbon dioxide from permafrost can cause accelerating C feedback to the atmosphere. Soil organic matter (SOM) composition would be the basic information to project the trajectory of C under rapidly changing climate. However, not many studies on SOM characterization have been done compared to quantification of SOM stocks. Thus, the purpose of our study is to determine soil properties and molecular compositions of SOM in four different Arctic regions. We collected soils in different soil layers from 1) Cambridge Bay, Canada, 2) Council, Alaska, USA, 3) Svalbard, Norway, and 4) Zackenberg, Greenland. The basic soil properties were measured, and the molecular composition of SOM was analyzed through pyrolysis-gas chromatography/mass spectrometry (py-GC/MS). Results: The Oi layer of soil in Council, Alaska showed the lowest soil pH and the highest electrical conductivity (EC) and SOM content. All soils in each site showed increasing pH and decreasing SOC and EC values with soil depth. Since the Council site was moist acidic tundra compared to other three dry tundra sites, soil properties were distinct from the others: high SOM and EC, and low pH. Through the py-GC/MS analysis, a total of 117 pyrolysis products were detected from 32 soil samples of four different Arctic soils. The first two-axis of the PCA explained 38% of sample variation. While short- and mid-hydrocarbons were associated with mineral layers, lignins and polysaccharides were linked to organic layers of Alaska and Cambridge Bay soil. Conclusions: We conclude that the py-GC/MS results separated soil samples mainly based on the origin of SOM (plants- or microbially-derived). This molecular characteristics of SOM can play a role of controlling SOM degradation to warming. Thus, it should be further investigated how the SOM molecular characteristics have impacts on SOM dynamics through additional laboratory incubation studies and microbial decomposition measurements in the field.