• 제목/요약/키워드: Tax Planning

검색결과 56건 처리시간 0.025초

시간$\cdot$공간적 변화에 따른 장수지수 결정 요인의 특성 (Characteristics of Longevity Factor with Time and Spatial Changes)

  • 김한중;정남수;김대식;윤성수;이정재
    • 한국농공학회지
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    • 제45권3호
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    • pp.116-126
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    • 2003
  • In this study, we research about the relationships of human longevity and environments, inducted the significant factors of longevity from the statistical analysis, and represented spatial distribution of longevity using geographic information system. The factors confining human longevity can be categorized by geography/geology, climate/weather, economy, and social welfare. After analyzing statistical data, dependent variable which means the longevity index is defined by the ratio of population more than 85 years old among population more than 65 years old. The results of analysis show that longevity are related with waterworks ratio, temperature, local tax ratio, and latitude. In this study we discussed about the spatial characteristics which are represented by variance of the longevity index and described a spatial relationship between the longevity index and significant factors which are chosen by statistical analysis. In the further study, in order to sustain the longevity of a region, it is necessary for the effective rural planning to propagate a longevity of rural areas.

환경요소를 고려한 발전설비의 경제성 평가 (Economic Analysis of Plant Utilities Under Environment Factor)

  • 정석재;김경섭;박진원
    • 한국시뮬레이션학회논문지
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    • 제13권2호
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    • pp.35-43
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    • 2004
  • The purpose of this study is an economic analysis of power plant utilities by comparing electricity generating cost including environmental costs. Considering the enormous role of electricity in the national economy, it is very important to study the effect of environmental regulation on the electricity sector. Because power utilities need for large investment during construction, operation and maintenance, and also require much construction lead time. Economic analysis is the important process in the electric system expansion planning. This paper compares the costs of electricity generation including environmental costs between a coal-fired power plant and an LNG combined cycle power plants. With the simulation, this study surveys the sensitivity of fuel prices, interest rate and carbon tax. In each case, this sensitivity can help to decide which utility is economically better in environmental regulation circumstance.

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장기철도망 구축계획의 구축과정에 관한 연구 (A Study on the Process of Constructing a Long-Term Railway Network Plan)

  • 서광석
    • 한국재난정보학회 논문집
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    • 제8권3호
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    • pp.267-275
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    • 2012
  • 본 논문은 한반도에 처음으로 철도가 등장한 이래 검토하지 않았던 국가철도망 계획을 추진한 것이 1998년도로 이를 통하여 새로운 철도시대가 시작되었다. 그 후 반복적인 국가철 도망 계획이 수립되어 국가기간교통망으로 그 역할을 대행하면서 철도의 가치를 제시하고 있다. 그러나 이러한 국가철도망 계획은 예산의 제약 속에서 선구별 그리고 연간 단위당 재원투입 양의 제약, 열차운행의 정합성 등으로 문제가 있으나 시설중심의 계획이 반복되고 있다. 따라서 1998년도에 국가철도망계획이 처음 수립된 이후 수정 등에 새로운 방안 그리고 사회간접자본에 대한 인식의 변화 등으로 고려한 방안의 검토가 필요하다. 따라서 본 논문은 국가철도망 구축에 따른 시간적 변화에 따른 사회간접자본에 대한 시각차이, 국가사회경제적 기반의 변화, 자연재해에 대한 인식의 차이 등의 관점에서 그 변화를 검토하는 것이 그 내용이다.

중국 통관제도 개편에 따른 해외직판 활성화 방안 (A Study on Customs Clearance Procedure of Korea and China to Vitalize Online Export of Korean)

  • 유광현
    • 무역상무연구
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    • 제70권
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    • pp.135-157
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    • 2016
  • Globalization of consumption, expansion of cross border e-trade, increase use of internet and mobile have led to rapid growth of world e-commerce particularly in Asia and emerging markets. Impacted by Korean wave, online export is continuously increasing, yet Korea is experiencing severe e-commerce trade imbalance. Export growth rate and ratio of Korean small companies are relatively low from OECD member countries. Therefore, Korean government is currently emphasizing on vitalization of online export to China to resolve trade imbalance and to increase export of small companies. To propose detail measures to vitalize online export to China, this study is focused on export customs clearance procedure of Korea and import customs clearance procedure of China in view of online export company. Also suggested countermeasure plan and analysis for the new tax revision plan related to e-commerce which implemented on April 8th 2016. This study have grouped countermeasure plan by short term plan of firms and long term plan of the government. As for the short-term countermeasure plan for firms, first, comparison analysis of tax rate on products is need to decide type of e-commerce strategy; second, if planning to start e-commerce business to China, sales possibility and certification check is necessary; third, through preparation of customs clearance document is needed; last in order to obtain price competitiveness, new logistics strategy and packing development is required. As for the long-term countermeasure plan for the government, I have suggested cooperated bonded logistics service for small businesses and operation plan of show room for promising Korean products.

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How to Increase the Supply of Rental Housing through Urban Regeneration Program in Korea

  • Huh, Pil-Won;Kim, Duk-Ki;Hong, Yo-Sep;Shim, Gyo-Eon
    • 토지주택연구
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    • 제5권3호
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    • pp.137-149
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    • 2014
  • The authors derived rental housing policy measures that are appropriate for the current conditions of Korean housing supply and demand based on the confirmation of the issues of Korean rental housing system and reviewing implications from review of cases of foreign countries and these measures can be categorized into linkage with the urban regeneration and multi-functional development, acquisition of financial resources, operational management, policy and institutional aspects. For the expansion of supply of rental housing, it is essential to link the rental housing policy with urban regeneration. To pursue regeneration of underdeveloped areas and expansion of supply of rental housing in line with urban regeneration, more development sites should be added. Further, the rental home policy must be integrated into a new paradigm that includes securing commercial viability and providing various residential conveniences through multi-functional development. In addition, diversification of developers of real estates turning away from the existing framework of policy that has been focused only on the state-led housing supply so that local governments and private sector players can take part in. Next, new options for funding the supply of rental housing must be sought. First, raising financial resources sequentially through cyclical development approach could be considered. Or, various funding schemes including utilizing Tax-increment financing (TIF) based on the local tax revenues that will be accrued after the development projects and supply of rental housing. Or there should be various schemes to raise funds including utilization of TIFs that are based on the revenues that will be realized after the development projects and supply of rental housing, or utilizing REITs where funds can be provided through private sector investments. Also, getting out from the planning practice that focused only on physical expansion of supply of rental housing, continual operational management must be performed even after the development. These activities must be supported through establishment of control tower at the national level and continuous attention must be paid even after the development by developing specialized operational management companies that are led by private sector players. Finally, in addition to the hardware support that is focused on the public rental housing only, software support such as conditional provision of housing voucher or tax exemption for low-income classes should be provided, too. In other words, a shift from policies that are supplier-centric to ones that are customer-centric must take place.

공시지가의 형평성에 관한 연구 - 서울특별시를 중심으로 - (A Study on the Horizontal and Vertical Equity of Officially Assessed Land Price in Seoul)

  • 진동석;최윤수;김재명;윤하수
    • 지적과 국토정보
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    • 제50권2호
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    • pp.133-153
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    • 2020
  • 우리나라의 공시지가 제도는 1989년 도입되어 각종 조세와 복지 등 여러 분야에 걸쳐 활용되어 왔다. 공시지가는 부동산의 보유세를 대표하는 재산세에 대한 과세평가액으로 활용되고 있으며, 국민 공평과세에 있어서 공시지가의 형평성은 가장 중요한 요소라고 할 수 있다. 이에 본 연구는 서울특별시의 토지의 실거래가격을 활용하여 2016~2018년 공시지가의 형평성을 분석하고 검증하였다. 그 결과 서울특별시의 현실화율은 해마다 점진적으로 상승하는 것으로 나타났으며, 3년 전체 현실화율은 60.64%로 나타났다. 수평적 형평성은 2017년이 가장 양호한 것으로 나타났으며, 해마다 자치구별 수평적 형평성이 개선되는 것으로 나타났다. 수직적 형평성은 대부분 지역에서 역진적 불형평성이 존재하는 것으로 나타났지만 강남구, 서초구, 강동구 등 강남권역에서 누진적 불형평성으로 나타나 자치구별 균형성 측면에서의 개선이 필요한 것으로 확인되었다. 분위 회귀분석 결과는 대부분 분위에서 역진적 불형평성이 나타났지만, 분위별 계수 값에 차이가 존재하여 공시지가 분위별 형평성 개선이 필요한 것으로 확인되었다. 공시지가 형평성 검증 결과 연도별, 자치구별, 용도지역별 형평성이 결여된 것으로 분석되었으며, 이를 보완하기 위해 정부는 비율 연구를 도입하여 수평적·수직적 형평성을 검증하고 부동산 공시 제도를 체계적으로 보완·점검해야 한다.

수도권 1기 신도시 공공시설부지의 효율적 이용 방안 연구: 평촌신도시를 중심으로 (A Study on the Efficient Use of Public Facility Site in the 1st Generation New Town: Focused on Pyeongchon New Town)

  • 김성희;김중은;심교언
    • 한국콘텐츠학회논문지
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    • 제20권3호
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    • pp.572-583
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    • 2020
  • 본 연구는 신도시가 갖는 태생적인 토지이용의 경직성과 더불어 거시경제적 여건으로 인해 공동주택단지 내 정비사업 추진이 곤란한 상황에서, 여건 변화에 따라 새로이 요구되는 공공시설의 확충을 위해 신도시 내 저이용 되고 있는 공공시설부지의 효율적 이용 방안을 모색하는데 그 목적이 있다. 본 연구에서는 평촌신도시를 대상으로 기존의 공공시설부지를 효율적으로 활용하기 위한 방안으로 다음 세 가지를 검토하였다. 첫째, 공동주택단지의 부족한 주차공간을 공동주택단지가 속한 대가구 내 공원, 학교 등 공공시설부지의 입체도시계획시설 결정을 통해 주차장 확보방안을 제시하였다. 둘째, 상업지역 내 위치한 저이용 공공시설부지 내 공공청사의 건축 밀도를 상향시켜 필요한 공공시설 수요를 해결하는 방안을 동안양세무서 사례를 통해 제시하였다. 마지막으로 평촌도서관을 사례 검토하여, 기존 공공시설의 기능 재편 및 일부 증축을 통해 이용자가 요구하는 기능을 추가 설치하는 방안을 제시하였다.

영유아 보육시설의 급식 관리 실태 및 개선방안 (Current and Future Foodservice Management Performance in Child-care Centers)

  • 장혜자;박영주;고은선
    • 대한영양사협회학술지
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    • 제14권3호
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    • pp.229-242
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    • 2008
  • This study examined foodservice management performance in child-care centers and suggests ways in which meal service quality can be improved. Questionnaires were distributed to 51 child-care facilities. The majority of respondents were facility directors (dietitians) and their facility type was tax-paid (92.2%). The dietitian response rate was 51.0%, and the majority (96.2%) were hired with co-management status, visiting a facility once a week (76.0%). Only 52.1% of the facilities had menu planning by a dietitian, and improvements were needed in terms of planning menus with standardized recipes, especially for infant meals. The monthly food cost per child was 47,394 won, and the labor cost for a co-management dietitian was 3,670 won per child, indicating 21.8% and 1.8% of the tuition fee, respectively. Other necessary improvements included: more reliable food purchasing management, securing additional foodservice equipment, and better sanitation management. In addition, respondents rated the following as requirements to ensure high quality meal service: 'modernized foodservice equipment and facilities', 'government financial support', and 'information on nutrition and foodservice management provided by dietitians'. Based on the study results, the following are recommendations for improving meal service quality in child-care centers: Dietitian placement should be extended to facilities of over 50-capacity in addition to their current placement in facilities of over 100-capacity, and co-management dietitians should have their control span restricted to two facilities instead of five. Finally, nationwide nutrition support plans and nutrition education programs should be developed and implemented by dietitians, and their roles should be extended to foodservice mangers as well as nutrition teachers.

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Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제8권2호
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    • pp.691-708
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    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

음주 감소를 위한 정책방향 (Policies to Reduce Alcohol Consumption)

  • 이원재
    • 보건교육건강증진학회지
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    • 제13권2호
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    • pp.97-114
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    • 1996
  • Recently, attention for health promotion is rising. Alcohol is widely consumed among adults. About 1/3 of people 15 years of older enjoy drinking alcohol. Some 80% of them drink a half or more bottle of soju each time. Regular excessive drinking of alcohol may cause various problems. WHO(1990) reported that social problems such as divorce, unemployment, and financial difficulties ; psychological problems such as melancholy, suicide, and drug abuse ; physical problems such as cirrhosis, lung cancer, high blood pressure, stroke, and sterilization. The patients with liver disease are estimated to be 628,000. Approximately, 12,000 persons are dying by chronic liver disease and cirrhosis each year. Among the people of 15 years or older, persons dependent on alcohol are estimated to be 1,480,000. This study suggests policies to reduce the consumption of alcohol for planning for health promotion. Limitations of sites and times of sales and designation of sellers, designation of sites prohibiting drinking, limitation of alcohol sales promotion, and restrictions on advertisement can be inaugurated. Increase of price through the raise of tax and taxation of promotion cost. Education of high risk groups such as soldiers, pregnant women, and the youth can be introduced. Provision of alternative socialization programs instead of drinking. Some approaches on target groups were suggested.

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