• Journal of Preventive Medicine and Public Health
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• v.39 no.6
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• pp.499-504
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• 2006

Objectives : The aim of the study was to estimate the annual socioeconomic cost of diseases in Korea. Methods : We estimate both the direct and indirect costs of diseases in Korea during 2003 using a prevalence-based approach. The direct cost estimates included medical expenditures, traffic costs and caregiver's cost, and the indirect costs, representing the loss of production, included lost workdays due to illness and lost earnings due to premature death, which were estimated based on the human capital theory. The cost estimates were reported at three different discount rates (0, 3 and 5%). Results : The cost of diseases in Korea during 2003 was 38.4 trillion won based on 0% discount rate. This estimate represents approximately 5.3% of GDP The direct and indirect costs were estimated to be 22.5 trillion (58.5% of total cost) and 15.9 trillion won (41.5%), respectively. It was also found that the cost for those aged $40\sim49$ accounted for the largest proportion (21.7%) in relation to age groups. The cost of diseases for males was 23.5% higher than that for females. For major diseases, the total socioeconomic costs were 16.0, 13.4, 11.3 and 11.19% for neoplasms, and diseases of the digestive, respiratory and circulatory systems, respectively. Conclusions : This study can be expected to provide valuable information for determining intervention and funding priorities, and for planning health policies.

• Korean Journal of Organic Agriculture
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• v.29 no.3
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• pp.285-300
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• 2021

On January 1, 2020, the liquor tax for beer and takju was reorganized from the ad valorem tax to the specific tax. The purpose of the reorganization of the liquor tax announced by the National Tax Service is to improve the quality of the liquor and to resolve unreasonable discrimination between domestic and imported liquor. However, it is necessary to determine whether the National Tax Service's standard for levying the liquor tax is appropriate for the purpose. In this study, the change in the liquor industry is estimated due to the reorganization of the liquor tax using Hicks net price elasticity. In addition, the specific tax for each of the liquors and the alcohol content derived from the social cost minimization model is compared. The main findings are as follows. First, when the liquor tax of beer and takju is converted to the specific tax, social costs increase, and social welfare decrease. Second, if all the liquors are converted to the specific tax, social costs decrease. Third, when comparing specific tax by each of the liquors and the alcohol content according to the social cost minimization model, The specific tax by alcohol content can be considered more appropriate in terms of social cost and the stakeholders in the liquor industry.

• Journal of the Korea institute for structural maintenance and inspection
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• v.17 no.4
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• pp.101-111
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• 2013

In this study, DEA (Data Envelopment Analysis) was carried out on the four bridges, which have the same extension (L=1,615m), in order to select the most superior, economical method of construction using the LCC concept of each bridge structure in the case of the Ulsan-Pohang double track railway which is scheduled to be constructed. DEA models were analyzed with the CCR model, which was designed for the evaluation of relative efficiency of each model. The initial construction costs, maintenance costs, indirect costs (user costs + indirect loss of social costs), and life cycle costs were used as input variables, and average duration was applied as the output variable. LCC was applied to calculate the input variables, and to get the costs of LCC, 100 years of period and 4.83% of real discount rate were applied, and the costs are classified into initial construction, maintenance, user, and indirect loss of social cost. The analysis results showed that the Method 2 and 3 were evaluated as the most efficient, and the other alternatives were evaluated as the following order; Method 1, the default, and Method 4.

• Journal of Information Technology and Architecture
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• v.10 no.3
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• pp.379-386
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• 2013

This study is about the suggestion of reduction method for social insurance cost of startup SMEs based on the study abroad. We suggest several methods (direct and indirect support, exemption, deferment or loan) based on the pros and cons, government's financial situation, the ease of implementation and effectiveness of mitigation methods, creating conditions for the implementation of social insurance mitigation.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• The Journal of the Korea Contents Association
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• v.15 no.12
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• pp.483-492
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• 2015

This study involved elementary schoolchildren in Busan Metropolitan city and assumed the foundation of social cooperative associations that provide education services for meteorological fields, then we analyzed expected profits in a year for successful operation of first year. Twelve variables relating to profits and expenses were derived, and we used the decision tree for analyzing optimal expected profits. Profit-related variables were lecture's fee per hour and price of textbooks. Expense-related variables were production costs for the textbooks, annual salary for a teacher, education costs for a teacher, developing costs for the textbooks, traveling expenses, rental fees, and operating costs. Besides, by adding education demands, the number of grades, and the number of teachers, we analyzed changes in expected profits, considering variability of profits and expenses. As a result, despite of expected lower demands, to increase price of textbooks and education costs per hour was of advantage to enhance expected profits. The reason is that the more demand, the more increased production costs for textbooks, which is because not to make enough profits to offset the increased expenses due to lowered price of textbooks and education costs. Considering the value of public interest for social cooperative associations, price determination only concerning increase in demands will be avoided.

• Journal of Food Hygiene and Safety
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• v.13 no.3
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• pp.299-304
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• 1998

From 1993 to 1996, 1,500 cases of foodborne disease was reported annually in Korea. Salmonellosis were 55.1% of the reported bacterial fordborne disease cases. However, in general, it is estimated that the reported incidence of salmonellosis represents less than the real incidence. This study showed that salmonellosis estimates 177,000 cases (about 150 times of reported cases) costing 5.9 billion won in Korea. Only medical costs and productivity losses were included in the estimate of costs of the 177,000 cases estimated to occur in 1996. This estimates were considerably difference to U.S.A. in cases and costs, but not significantly difference in cases/population (%), expense/GDP (%). Understanding the social economic costs of foodborne disease will be endorsed risk assessment as a necessary method for evaluation and improving food safety regulatory programs in Korea.

• Journal of Information Technology and Architecture
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• v.11 no.1
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• pp.81-88
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• 2014

This study is about the suggestion of reduction method for social insurance cost of startup SMEs Based on the study abroad and the current status of Korea we suggest several methods such as direct and indirect support, exemption, deferment/loan. For the economic effect analysis, we derived benefits and costs. Employment, value added, and revenue increasing effects are considered as benefits. Costs are analyzed by each method. In case of exemption, the analysis is impossible. Analysis results show that direct and deferment/loan case have an effect of 563,469 jobs creation, added value of 26.82 trillion wons, and increase in tax revenues about 82.4 billion wons. In case of exemption, There are 105,368 jobs creation, 5.02 trillion wons of added value, and 15.4 billion wons of increase in tax revenues. And for each case, there are costs 9.58 trillion won, 5.42 trillion won, 1.79 trillion won.

• Korean Journal of Social Welfare Studies
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• no.39
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• pp.253-286
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• 2008

The care market has a unique characteristic that cannot be understood only by pure consumerism. It is not simply constituted by the relationship between consumers and providers at a uni-dimensional level of consumerism logic; rather, it operates in the tripartite-dimensional relationship between the state, consumers and providers through the design and regulation of policies by the state(Evers 1994). The unit costs of long-term care insurance has a meaning as the signal of state for policy direction. This paper consists three contents. The first, it provides to examine the developing process and method of the unit costs of long-term care and to define the characteristics of the developing method of unit costs of the Korean Long term care Insurance. The second, it tried to evaluate the adequacy, validity, and equity of unit costs of care. The third, it proposed the policy direction and measures focused on state's role as price determinator and regulator of care market in that unit costs of care is very important factors for formation and operating of care market.

• Ocean and Polar Research
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• v.31 no.4
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• pp.305-318
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• 2009

A marine ranching project in Tongyoung was established in 1998, lasting 9 years to 2006. Project activities included the deployment of artificial reefs, the release of young fishes like jacopever and rockfish, and input/output control for specific marine ranching areas in Tongyoung. This report focuses on the economic feasibility of the project in hindsight. Analysis concentrates on three aspects; (a) direct economic benefits, such as increasing effects of fisheries income and savings in harvesting costs, (b) indirect benefits, including increasing effects of recreational fishing and saving R&D costs, and (c) costs, including releasing and purchasing costs of artificial reef and juvenile fish, R&D costs, maintenance costs and harvesting costs. Results show that NPV=4.7 billion won, IRR=8.55% and B/C ratio=1.286 under Scenario 1, which considers the saving effects of R&D costs, and NPV=0.9 billion won, IRR=6.03% and B/C ratio=1.11 under Scenario 2, which does not consider the saving effects of R&D costs, based on 5.5% of the social rate of discount. According to sensitivity analysis, the economic feasibility is very sensitive to the recapture rate.