• The Journal of the Korea Contents Association
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• v.7 no.3
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• pp.197-206
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• 2007

The high commitment of a revenue officer makes to raise efficiency, can be directly related to task result and validity. The fundamental process through trust in superior, consisting the core of tax execution, needs to be studied significantly. This study is proposed to verify the practical influence of trust in superior with respect to productivity, participation in decision-making, and concentration. These factors are important prerequisites with respect to task processing of a tax revenue officer. As the result of analysis, the more trust in superior effects on the statue of productivity, participation in decision-making and concentration. It is the proof that the trust in superior procedure contributes in the aspects of productivity, participation in decision-making and concentration through the process of encouraging organizational validity.

• Journal of Korea Trade
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• v.24 no.1
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• pp.35-58
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• 2020

Purpose - This study examines the determinants of foreign direct investment (FDI) location choice for Chinese firms, focusing on the agglomeration effect for firms of the same nationality. Design/methodology - The empirical data are China's inward FDI from the top 19 economies (excluding tax havens and Taiwan) in terms of FDI during 1997-2015 and China's outward FDI from the top 18 economies (excluding tax havens). This study uses a random effects generalized least squares model for panel data analysis. Findings - The results confirm that both host countries' costs and market conditions and the degree of agglomeration affect these countries' attractiveness for FDI inflows. Specifically, agglomeration has a significant effect on China's inward and outward FDI. This study confirms that the agglomeration of firms of the same nationality has predictive power for multinational enterprises' FDI location choices. The host countries' real GDP and trade openness also positively affect FDI inflows. Interestingly, however, China's production cost has a positive effect. Thus, inward FDI aimed at entering the Chinese market is increasing in recent years relative to the previous efficiency-seeking FDI. Inward FDI in China is therefore the market-entry type, whereas outward FDI by Chinese firms is the market-oriented type. Originality/value - These results suggest that the effects of the potential determinants of Chinese outward FDI are similar to those of inward FDI as China's trade liberalization progresses.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• Journal of the Korean Association of Geographic Information Studies
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• v.16 no.3
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• pp.164-179
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• 2013

Ulaanbaatar city, the capital of Mongolia and the center of Mongolian economy, increasingly needs to have a long-term urban planning and a system to impose a tax on land effectively as insufficient development of land and the moving of nomad into urban areas increases during its rapid growth. Therefore, Mongolian government has to prepare a land management system which provides the infrastructure to improve work efficiency and service quality by integrating digitalized data about land and main facilities and sharing data between related departments. This research analyzed the environment to operate the existing land management system and working environment and redesigned database. Furthermore, it integrated all the existing systems, configured service network, and made working environment for land registration, land permission, land payment management to be processed online. With this, it provides the foundation to improve quality of people's life through the preparation of long term urban planning, clean tax administration of real estate, and reconsideration of efficiency about urban infrastructure investment.

• Journal of Korean Academy of Nursing
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• v.44 no.4
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• pp.418-427
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• 2014

Purpose: Objectives of this study were to investigate the association between efficiency and quality of health care in Long-term Care Hospitals (LTCH) and determine related factors that would enable achievement of both high efficiency and high quality at the same time. Methods: Major data sources were the "2012 Korean Assessment of Propriety by Long-term Care Hospitals" obtained from the Health Insurance Review & Assessment Service. Cost variables were supplemented by a National Tax Service accounting document. First, data envelopment analysis was performed by generating efficiency scores for each LTCH. Second, matrix analysis was conducted to ascertain association between efficiency and quality. Lastly, kruskal-wallis and mann-whitney tests were conducted to identify related factors. Results: First, efficiency and quality of care are not in a relationship of trade-offs; thus, LTCH can be confident that high efficiency-high quality can be achieved. Second, LTCH with a large number of beds, longer tenure of medical personnel, and adequate levels of investment were more likely to have improved quality as well as efficiency. Conclusion: It is essential to enforce legal standards appropriate to the facilities, reduce turnover of nursing staff, and invest properly in human resources. These consequences will help LTCH to maintain the balance of high efficiency-high quality in the long-run.

• Journal of Navigation and Port Research
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• v.44 no.2
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• pp.119-127
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• 2020

In this study, the current state of management efficiency of ocean carriers in Korea and the factors affecting them were analyzed. The purpose of this research is to enhance global competitiveness of ocean carriers by presenting suggestions that can improve management efficiency based on the analysis results. The measurement of management efficiency was made using the DEA model. The results of testing the adequacy of the input and output variables used are as follows. Appropriate inputs are total assets, cost of goods sold, charter expenses, sales and general management expenses, and interest expenses. Appropriate variables are sales, operating income, and operating cash flow. According to the analysis results of the DEA model by these variables, inefficient carriers (78%) are nearly four times more than efficient carriers(22%). However, container carriers have the most improved management efficiency compared to 2016 and 2017. According to the panel regression analysis, the charter rate has the greatest negative impact on efficiency (CRS), and the debt rate has a significant negative impact. Thus, it appears that reducing the charter size and the debt-to-sale rate facilitate improvement of the management efficiency of ocean carriers. Additionally, the pre-sales tax return rate, value added rate, total asset turnover rate, and the scale variable and interest coverage rate have a positive (+) effect. Thus ocean carriers should restore their global competitiveness by improving management efficiency by securing stable cargoes increasing sales profitability from the cost management perspective, increasing productivity, and enhancing the efficiency of their total assets through efficient fleet management.

• 한국신재생에너지학회:학술대회논문집
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• 2010.06a
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• pp.252.2-252.2
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• 2010

Biomass is considered to be a major potential fuel and renewable resource for the future. In fact, there is high potential to produce the large amount of energy from biomass around the world. In this study, to obtain basic data for practical application of wood pellet and wood pellet boiler system as heating system in agriculture, agricultural biomass resources were surveyed, pellet was made of agricultural by-product such as stem of rape, oat and rice, ricehusk and sawdust and wood pellet boiler system with capacity of 116 kW was manufactured and installed in greenhouse of $38.5m{\times}32m$. High heating value, bulk density and ash content of pellet made of agricultural by-product and efficiency and heating performance of this system was estimated. Rice straw was the largest agricultural biomass in 2005 and the total amount of rice straw converted into energy of $131.71{\times}10^{11}$ kJ. And in 2005, total amount of forest' by-product converted into energy of $29,277.05{\times}10^{11}$ kJ. High heating values of pellets made of agricultural by-products of stem and seed of rape, stem of oat, rice straw and rice husk were 16,034, 16,026, 16,089, 15,650, 15,044 kJ/kg respectively. High heating values of pellets made of agricultural by-products were 83.6% compared to that of wood pellet. Average bulk density of pellets made of agricultural by-products of stem and seed of rape, stem of oat, rice straw and rice husk was 1,400 $kg/m^3$. Ash contents of the pellets were 6.6, 7.0, 6.2, 5.5, 33% respectively. Ash content of rice husk pellet was the largest compared to other kind of pellets. To increase efficiency of agricultural pellet boiler, the boiler adopted secondary heat exchanger. The agricultural pellet boiler designed and manufactured in this study had high efficiency of 84.2% compared to the conventional agricultural pellet boiler, when water flow rate, exhaust gas temperature and average combustion furnace temperature were 39L/min, $180^{\circ}C$, $680^{\circ}C$ respectively. And pellet supplying and pausing time were 13, 43 seconds respectively. In March of 2010, prices of wood pellet, agricultural tax free diesel, diesel, kerosene were 350 won/kg, 811 won/L, 1,422 won/L, 976 Won/L respectively. Also in terms of energy, prices per same heating value were 77.8, 90.1, 158, 108.4 Won/Mcal. Energy saving rate of wood pellet was 16, 50, 39% compared to agricultural tax free diesel, diesel and kerosene respectively.

• Environmental and Resource Economics Review
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• v.20 no.4
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• pp.827-858
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• 2011

In Korea, various environmentally harmful subsidies are granted in agriculture, fishery, energy, electricity, transportation, steel and shipbuilding industry. Examples include tax-exempt fuel for agriculture & fishery, VAT- exemption for briquette & anthracite, temporary subsidy for fuel, production stabilizing subsidy for coal mining, subsidy for briquette. Korea's yearly total subsidy in energy area is about 5,291 billion won, among them is 4,870 billion won. To reduce air pollutants and to mitigate climate change, Korea has to review the phase-out of environmentally harmful subsidies and the phase-in of environment-friendly subsidy. The reduction or removal of environmentally harmful subsidies will enhance economic efficiency and bring about environmental benefits. Economic efficiency means less use of inputs, which reduces environmental cost and improves social benefits. This paper applies the Shoven and Whalley's model to the Korean economy and analyzes the general equilibrium incidence effects of reforming environmentally harmful subsidies in the energy and electricity in Korea. We consider several counterfactual scenarios in which current environmentally harmful subsidies are reduced or abolished, compare them with the reference case in the economy, and evaluated the change in efficiency costs and distributional incidence of tax reforms related to subsidies.

• Journal of Climate Change Research
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• v.5 no.2
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• pp.153-163
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• 2014

This study analyzed directions of the energy product efficiency improvement and Carbon Tax for the domestic building sector. In order to analyze GHG reduction potential and total cost, the cost optimization model MESSAGE was used. In the case of the "efficiency improvement scenario," the cumulative potential GHG reduction amount - with respect to the "Reference scenario" - from 2010 to 2030 is forecast to be $104MtCO_2eq$, with a total projected cost of 2.706 trillion KRW. In the "carbon tax scenario," a reduction effect of $74MtCO_2eq$ in cumulative potential GHG reduction occurred, with a total projected cost of 2.776 trillion KRW. The range of per-ton GHG reduction cost for each scenario was seen to be approximately $-475{\sim}272won/tCO_2eq$, and the "efficiency improvement scenario" showed as the highest in the order of priority, in terms of the GHG reduction policy direction. Regarding policies to reduce GHG emissions in the building sector, the energy efficiency improvement is deemed to deployed first in the future.

• The Journal of the Korea Contents Association
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• v.9 no.7
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• pp.276-284
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• 2009

This paper applies DEA windows analysis in order to determine the efficiency of the Districts of Busan Metropolitan City over time for 5 years (2003 - 2007). This paper used such factors including Number of solutions of civil petitions, Local Tax Collection, and Financial Independent rate as output, Total Labor Costs, Government Employees, Population and Expenditure as inputs. This study concludes that the efficiency of the different District can fluctuate over time to different extents and efficiency of most District decreases from 2003. Indeed, the empirical results reveal that substantial inefficiency exists in some Districts at some point in time. In consequence, this validates the necessity for using DEA windows analysis in preference to an analysis based upon cross-sectional data. This paper shows that Districts' efficiency decreases as Window goes to 1 to 3.