• Title/Summary/Keyword: TAX-6

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Analysis of responses to physical stimuli in Caenorhabditis elegans using a microfluidic system (미세유체시스템을 이용한 예쁜꼬마선충의 물리적 자극에 대한 반응 분석)

  • Yoon, Sunhee;Piao, Hailing;Jeon, Tae-Joon;Kim, Sun Min
    • Journal of the Korean Society of Visualization
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    • v.13 no.2
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    • pp.22-27
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    • 2015
  • Caenorhabditis elegans (C.elegans) has various interesting behavioral properties, such as chemotaxis, thermotaxis, and electrotaxis. However, most previous research were only focused on single-stimulus for studying its behavioral properties. In this paper, we propose a simple and effective device for analyzing the behavior of C.elegans with combined stimuli, electric field and temperature. We compared and analyzed wild type worms (N2) and four mutant worms (tax-4, ttx-7, unc-54, unc-6). We analyzed the reaction of worms to certain stimulus and identified that this device is effective to apply a combined stimulus.

Study on the Fishery Products Classification Dispute Cases - Focusing on the Classification of Dosidicus Gigas Squid Species (수산물 품목분류 분쟁사례에 관한 연구-도시디쿠스(Dosidicus)속 기가스(Gigas)종 오징어 품목분류 사례를 중심으로)

  • Min-Gyu Park
    • The Journal of Fisheries Business Administration
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    • v.53 no.4
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    • pp.51-67
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    • 2022
  • The Korean tariff rate for fishery products is a single tax rate of 10% for live fish and frozen seafood, and 20% for all others. Since FTAs have been concluded with several countries, the tariffs is not an appropriate means to protect domestic fishery producers. The differential tariff rate according to the scientific name (genus) of the fishery products, which was implemented 30 years ago to protect fishery products produced in the Korean coastal waters has lost its original purpose. It seems that future fishery trade policy should focus on IUU prevention, hygiene and safety of consumers rather than protecting fishery producers through customs tariffs. This paper suggest that a paradigm shift in the fishery producers protection policies such as direct financial support from the state, protection and development of fishery resources, and support for fostering the 6th industry rather than indirect protection through tariffs.

A Study on Characteristics of Mountainous Landforms Associated with Folklore and Geo-storytelling (산이동 설화에 대한 지형학적 검토)

  • Park, Kyeong
    • Journal of The Geomorphological Association of Korea
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    • v.26 no.3
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    • pp.43-52
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    • 2019
  • Place names or toponyms including Gosan, Busan and Buraesan can be very important and interesting storytelling subjects in terms of geomorphology and folklore studies also. Several studies done by folklorists, those sixty five mountain-moving stories with similar names can be grouped into several categories through formation processes and origin, transport media and imposition of tax. Geomorphological studies can focus on transport media. They can be classified into six different categories; 1) flood from upstream through river, 2) voluntary walk of mountains, 3) by wind, 4) upwelling from underground, 5) involvement of mythical beings such as Mago Granny or Dokkaebi (kind of goblin), or 6) migration by ocean current.

AN ADROIT UNRELATED QUESTION RANDOMIZED RESPONSE MODEL WITH SUNDRY STRATEGIES

  • TANVEER AHMAD TARRAY;ZAHOOR AHMAD GANIE
    • Journal of applied mathematics & informatics
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    • v.41 no.6
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    • pp.1377-1391
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    • 2023
  • When sensitive topics such as gambling habits, drug addiction, alcoholism, tax evasion tendencies, induced abortions, drunk driving, past criminal involvement, and homosexuality are the focus of open or direct surveys, it becomes challenging to obtain accurate information due to nonresponse bias and response bias. People often hesitate to provide truthful answers. Warner introduced an ingenious method to address this issue. In this study, a new and unrelated randomized response model is proposed to eliminate misleading responses and nonresponses caused by the stigma associated with the attribute being investigated. The proposed randomized response model allows for the estimation of the population percentage with the sensitive characteristic in an unbiased manner. The characteristics and recommendations of the proposed randomized response model are examined, and numerical examples are provided to support the findings of this study.

Effect of CAR and NPL on ROA: Empirical Study in Indonesia Banks

  • TANGNGISALU, Jannati;HASANUDDIN, Rusdiah;HALA, Yusriadi;NURLINA, Nurlina;SYAHRUL, Syahruni
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.9-18
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    • 2020
  • This study seeks to analyze the effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets on ten conventional banks listed on the Indonesia Stock Exchange (BEI-IDX). This study uses secondary panel data for 2015-2019 in the form of CAR and NPL values from ten conventional banks listed on the BEI-IDX during the 2020 observation period. The research approach is quantitative descriptive with data analysis methods, namely, linear regression. The testing phase of this study includes: transform value, F-test, T-test and hypothesis test with significancy level sig < 0.05. The results of this study reveal that Non-Performing Loans had a significant negative effect (t = -2,637) (0.011 <0.0) on Return on Assets, while Capital Adequacy Ratio has no significant effect on ROA (0.760 > 0.05). R2 value is 0.128 or 12.8%. It has a significant effect on variables, calling efforts by banks, governments, and authorities monetary of related institutions to maintain the stability of finance. The reduction of Non-Performing Loan impacts on assets and capital adequacy ratio, besides, the normal NPL will control the stability of finance. If a balance is created either in the form of values or amounts of the variables, the reduction in Non-Performing Loans will be controlled.

Promotion of Fintech Application for the Modernization of Banking-Finance System in Vietnam

  • NGUYEN, Dat Dinh;DINH, Hoang Cong;NGUYEN, Duy Van
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.127-131
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    • 2020
  • In today's financial industry, Fintech (financial technology) has showed its role of an innovation-driving area, which can bring outstanding changes to the traditional financial market. This article will briefly introduce Fintech as well as its development in Vietnam. Besides, the research also provided a survey on experts' opinions on the challenges to the promotion of Fintech application for the modernization of the banking-finance system in Vietnam. The survey results of 40 experts in banking with knowledge of Fintech identify five challenges faced by Fintech companies in Vietnam: (1) legal corridor; (2) infrastructure; (3) Fintech companies; (4) customers; and (5) human resources. From these five challenges/barriers, there are 14 detailed aspects. The results of the expert survey using descriptive statistics show that all five factors are assessed to be low and need to be better addressed in the future. The authors suggest several solutions for further development of Fintech to support the modernization of the banking-finance system in Vietnam: (1) quickly complete the regulatory framework; (2) introduce policies on tax exemption; (3) promote research and application of the benefits of block-chain technology; (4) utilize the abilities of the human resources; and (5) actively promote and popularize knowledge about Fintech.

Reappraisal of Feed-In Tariffs of Electricity Generating from New and Renewable Energy Sources (신.재생에너지원 발전전력 차액지원을 위한 현행 기준가격의 재산정)

  • Kim, Eun-Il;Kim, Keon-Hoon
    • 한국태양에너지학회:학술대회논문집
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    • 2008.04a
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    • pp.281-286
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    • 2008
  • Current feed-in tariffs(FIT) of Electricity generating from new and renewable energy sources are reappraised with the corrected formula of levelized generation cost(LGC) of utility power. The LGC of new and renewable electricity should be formulated in explicitly reflecting the capital cost and corporate tax during the economic life cycle based on its realistic application data. An applicable term of the FITs should, especially, be equal to the economic life cycle. The revised FITs issued in 2006 were, however, derived from the incorrect formula described in the study of KERI(Korea Electrotechnology Research Institute), and consequently misestimated. The reappraisal values for FIT of new and renewable electricity were shown and interpreted in this paper. An FIT of PV more than 30 kW, for example, should be 972.86 won/kWh instead of current 677.38 won/kWh increasing 43.6%. An upward revision of other FITs for new and renewable electricities should also be required in the range of 8.6% to 47.3%.

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Life-Cycle Cost Analysis of Ballast Water Treatment System (LCC 분석에 의한 Ballast Water 처리 시스템의 경제성 평가)

  • Kim, Je-Eun;Kim, Soo-Young;Kim, Hyung-Man;Seo, Guan-Hui
    • Journal of the Society of Naval Architects of Korea
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    • v.42 no.6 s.144
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    • pp.673-678
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    • 2005
  • IMO adopted ' International Convention for The Control and Management of Ships' Ballast Water and Sediments ' on February 13th 2004. According to this convention, a ballast water treatment system should be installed in all ships obligatorily up to a standard date. When the system is installed, economic propriety should be considered. The economic propriety analysis examines the profit of a relevant project which can be presented by a equation, (Profit) = (income) - (expense) - (tax). However, the ballast water system is not for the profit during the life cycle but for the satisfaction of the regulation. Therefore, the expense should be minimum against the profit. This study presents the LCC(Life-Cycle Cost) analysis for economic evaluation of several ballast water system of foreign products.

Capital Structure and Default Risk: Evidence from Korean Stock Market

  • GUL, Sehrish;CHO, Hyun-Rae
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.2
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    • pp.15-24
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    • 2019
  • This study analyzes the effect of the capital structure of Korean manufacturing firms on default risk based on Moody's KMV option pricing model where the probability of default is obtained by measuring the distance to default as a covariant in logit model developed by Merton (1974). Based on the panel data of manufacturing firms, this study achieves its primary objective, using a fixed effect regression model and examines the effect of a firm's capital structure on default risk amongst publicly listed firms on Korea exchange during 2005-2016. Empirical results obtained suggest that the rise in short-term debt to assets leads to increase the risk of default whereas the increase in long-term debt to assets leads to decrease the default risk. The benefits of short-term debt financing over a short-term period fade out in the presence of information asymmetry. However, long-term debt financing overcomes the information asymmetry and enjoys the paybacks of tax advantage associated with long-term debt. Additionally, size, tangibility and interest coverage ratio are also the important determinants of default risk. Findings support the trade-off theory of capital structure and recommend the optimal use of long-term debt in a firm's capital structure.

Differences among Credit Rating Agencies and the Information Environment

  • PARK, Hyunjun;YOO, Youngtae
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.2
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    • pp.25-32
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    • 2019
  • In the Korean capital market, there are three credit rating agencies. Potential credit ratings based on credibility in the financial market are calculated independently for each rating agency. It often happens that despite the fact that the grades of the rating agencies are the same and have the same rating system, their actual ratings are different, even for the same firm. In such circumstances, investors may wonder why. In this study, we assume that the cause is the information environment in which the company operates. The credit ratings of rating agencies are mainly classified into bonds or commercial papers. The bonds are rated primarily for long-term of three years or more, and commercial papers specify ratings for less than one year. The information environment to be verified in this study was observed with a commercial paper. Under the assumption the larger the analyst following is, the more transparent is the information environment, we analyzed the influence of the number of analysts following on the degree to which ratings conflicted among credit rating agencies. The results of our analysis confirmed that opinion conflict among credit rating agencies is clearly reduced for companies with good information environments.