• Title/Summary/Keyword: Tax Rate

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An Analytical Study on the Durability Standard of Ground Structures Monitoring Sensors (지반구조물 계측센서의 내구연한 기준에 대한 분석적 연구)

  • Woo, Jong-Tae
    • Journal of the Society of Disaster Information
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    • v.17 no.1
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    • pp.53-59
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    • 2021
  • Purpose & Method: The purpose of this study is the theoretical study on the durability standard of ground structures monitoring sensors. A survey on the durability criteria for construction monitoring sensors of domestic construction companies and the income tax implementation regulations, the standard years of contents such as buildings and the standards of the Public Procurement Service for construction monitoring and construction machinery were analyzed. Result: The durability criterion such as the inclination meter and the strain gauge, which are purchased from the Public Procurement Service prior to installation on the ground structure, is 8 to 10 years. Conclusion: The actual durability analysis by comparing the reliability of various monitoring sensors installed in dams at home and abroad, As a result of comprehensive study on the loss and damage rate of the maintenance monitoring sensor installed in the tunnel, the proper durability period of the built-in type monitoring sensor such as domestic pore pressure meter and earth pressure meter installed in the structure or the ground is 5 to 8 years it seems reasonable.

Effect of Real Estate Holding Type on Household Debt

  • KIM, Sun-Ju
    • The Journal of Industrial Distribution & Business
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    • v.12 no.2
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    • pp.41-52
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    • 2021
  • Purpose: This study aims to provide implications for the government's housing supply policy by analyzing the factors that determine the type of real estate holding and household debt. This study started from the awareness that the determinants of household debt differ depending on the type of real estate holding. Research design, data and methodology: Real estate ownership type was classified and analyzed into 4 models: model 1 (1 household 1 house and self-resident), model 2 (1 household multiple real estate ownership and self-resident), model 3 (1 household 1 house and rent residence), model 4 (1 household holds a large number of real estate and rent residence). The analysis method used multiple regression analysis. The dependent variable was household total debt. As independent variables, household debt, annual gross household income, financial assets, real estate net assets, annual repayment, demographic & residential characteristics were used. Results: 1) Model 4 has the highest household debt and the highest gross income, Model 2 has the most real estate mortgage loans and real estate net asset, and Model 1 has the highest real estate mortgage payments. 2) The positive factor of common household debt determinants is real estate net assets, and the negative factor is financial assets. 3) It was the net assets of real estate that acted as a positive factor in common for the four models. In other words, the more financial assets, the less household debt. It was analyzed that the more net assets of real estate, the more household debt. The annual repayment of financial liabilities had no influence on household debt, while the annual repayment of loan liabilities and household debt had a positive relationship. Conclusions: 1) It is necessary to introduce benefits and systems that can increase the proportion of household financial asset. Specific alternatives include tax benefits and reduced fees for financial asset investment. 2) In the case where a homeless person prepares one house for one household, it is necessary to prepare various support measures according to the income level. The specific alternative is to give additional points for pre-sale or apply an interest rate cut incentive for mortgage loans.

A Study on Strengthening of Health Care Protection and Sustainability Plan (건강보험 보장성 강화 및 지속가능성 제고 방안 연구)

  • Jung, Yong-Ju
    • The Journal of the Korea Contents Association
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    • v.21 no.4
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    • pp.96-110
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    • 2021
  • Korea is faced with the challenge of adapting to the world's fastest - growing low birthrate, aging society, and low growth with low interest rate era. With low fertility and aging population, the factors of financial income of health insurance are decreasing, and the increase of public interest in health, high cost medical technology and the development of medicine are leading to increase expenditure of health insurance. In this study, I will examine the strengthen protection of health insurance, financial stabilization, and fairness of medical care. First, the present status and limitations of health insurance were identified through domestic policy report, domestic and foreign literature, and precedent research. Second, the foreign health insurance policy measures to stabilize the finances were examined separately. Based on this study, in order to maintain sustainable health insurance through reinforcement and financial stabilization of health insurance, the current financial income structure of health insurance must be renovated. It will be necessary to expand government subsidies and discover new tax revenues. In addition, a policy to save finances by reorganizing the medical bill payment system and medical delivery system will also be needed.

Problems of Decentralization in Korea and Its Development Direction (한국 지방분권의 문제점과 발전방향)

  • Park, Jong Gwan
    • The Journal of the Korea Contents Association
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    • v.22 no.7
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    • pp.126-135
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    • 2022
  • Decentralization is a structural characteristic surrounding the allocation of power within an organization and is discussed at the organizational, national and local levels. This study examined the evaluation and decentralization direction of decentralization of public officials to derive problems and development directions of decentralization in Korea. We also derive our decentralization task. The decentralization task is, first, the expansion of autonomy in organization composition. The organization of local governments shall be determined according to the details and amount of local affairs. Second, it is to secure autonomy in personnel management. It is desirable for local governments to handle local gardens and manpower management autonomously rather than central uniform control. However, it is necessary to leave the checks and supervision to the local council, civic groups, and local residents. Third, the expansion of fiscal decentralization. First of all, the tax rate should be determined by ordinance within the scope prescribed by law to expand the autonomous financial authority. Next, it is necessary to expand local finances through the conversion of national taxes to local taxes. Next, it is necessary to expand local income taxes and local consumption taxes. Decentralization requires cooperation between the central and local governments and participation of local residents and stakeholders, breaking away from central unilateral and short-term thinking.

The Analysis on the Recyclability of Shenlong Automobile Company in China using SWOT Technique

  • Zhao, Wei;Jung, Heonyong
    • International Journal of Advanced Culture Technology
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    • v.10 no.3
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    • pp.146-155
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    • 2022
  • The purpose of this study is to investigate the recyclability of Shenlong in China using SWOT. The main analysis results are as follows. First, provided that the company's current capacity utilization rate is seriously insufficient, reducing staff is one among the effective ways. Second, Shenlong should open a web store to cater to young people's online shopping behavior, and further expand the brand visibility using national mainstream media and online shopping platforms like Taobao and JingDong to market Dongfeng Peugeot and Dongfeng Citroen on the whole network. Third, under the premise of maintaining the present best-selling models, Shenlong should appropriately reduce the amount of models, adjust the assembly capacity ratio of every model and every displacement in real time per the newest market trends, increase the agility of auto companies' production, and timely meet the wants of domestic consumers. Fourth, dual-brand coordination and channel integration are very necessary, and also the profitability and profitability of dealers are going to be further improved, thereby increasing sales. Fifth, target building new energy leading products of Shenlong, strive to attain the forefront of the industry within the sales of recent energy vehicles within 5 years, and gradually expand new energy vehicle products from passenger vehicles to passenger vehicles and commercial vehicles. Finally, the marketing field of Shenlong Automobile should achieve "three major changes", that is, change from a goal-driven type to a demand-driven type, cancel the bundling of outlet invoicing goals and delivery incentive tiers; start from basic capabilities, and set pragmatic and challenging goals; focus Channels, to realize following the activation of outlets, and single store sales increase.

Multi-modal Representation Learning for Classification of Imported Goods (수입물품의 품목 분류를 위한 멀티모달 표현 학습)

  • Apgil Lee;Keunho Choi;Gunwoo Kim
    • Journal of Intelligence and Information Systems
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    • v.29 no.1
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    • pp.203-214
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    • 2023
  • The Korea Customs Service is efficiently handling business with an electronic customs system that can effectively handle one-stop business. This is the case and a more effective method is needed. Import and export require HS Code (Harmonized System Code) for classification and tax rate application for all goods, and item classification that classifies the HS Code is a highly difficult task that requires specialized knowledge and experience and is an important part of customs clearance procedures. Therefore, this study uses various types of data information such as product name, product description, and product image in the item classification request form to learn and develop a deep learning model to reflect information well based on Multimodal representation learning. It is expected to reduce the burden of customs duties by classifying and recommending HS Codes and help with customs procedures by promptly classifying items.

The Impact of Employee's Attributes on Corporate Pension Insurance Products Preference (기업연금보험상품 선호도에 대한 종업원 속성의 영향)

  • Joo, Heon
    • The Korean Journal of Franchise Management
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    • v.7 no.2
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    • pp.27-35
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    • 2016
  • Purpose - The primary objective of this study is to investigate the impact of employee characteristics on employees' preference towards corporate pension products. This study can provide a guidance for maximization of benefits for employees and their affiliated corporation. Employee characteristics include average length of labour, wage system of annual salary, age, types of interest rates and size of corporation. Existing research generally concentrate on vitalizations of corporate pension product raising an imperfection, improvements, tax benefit analysis and legal consideration. Thus, this study intensively analyses the effect of employee attributes on firms' decision for corporate pension products, such as DB(defined benefit) and DC(defined contribution) type. Research design, data, and methodology - The data were collected using self-administrated questionnaire survey on corporate pension products from CEOs or HR directors 250 foreign-invested companies', purchasing pension plans in practice with domestic financial trustees (insurance companies, banks and security companies). Hypotheses testing was conducted using Logistic Regression analysis with SPSS/PC+ 21.0. Results - The findings of the study are as follows. Employees with the long length of labour are more likely to have DB plan; more likely to prefer DC plan with the dividend distribution product regarding the types of interest rate. SMEs(less than 100 employees) are more likely to select DC plan whereas high fluctuation in wage with annual salary has no impacts. In addition, the ages has no significant effect on the preference. Conclusions - This study has examined with the empirical testing that employees' variable attributes and qualities are one of the vital factors for corporation pension plan selection. Currently, majority employees are highly likely to join DB plan and Defined interest types. Corporation with less than 10 employees prefer IRP scheme while most of corporation are intended to join DC plan. In a very near future, corporation more than 300 employees will be required to purchase mandatory plan under national regulation. For maximization of employees' contentment to corporation pension insurance and for complementing the flaws of existing plans, the future studies shall also research in a perspective of employee benefit.

Obstetric Complications by the Accessibility to Local Obstetric Service (지역별 분만서비스 접근도에 따른 산과적 합병증 비교)

  • Choi, Young Hyun;Na, Baeg Ju;Lee, Jin Yong;Hwang, Ji Hye;Lim, Nam Gu;Lee, Seong Ki
    • Journal of agricultural medicine and community health
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    • v.38 no.1
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    • pp.14-24
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    • 2013
  • Objectives: Pregnant women in rural areas do not have access to sufficient obstetric services in their own communities due to the shortage of obstetricians. Therefore, most of these women must seek obstetrician outside of their communities. The purpose of this study was to investigate the relationship between obstetric complications and accessibility to local obstetric care in Korea. Methods: This study was an ecological study in which the unit of analysis was an administrative district. Using Korea National Health Insurance Corporation data, the total number of deliveries and the delivery proportion within and outside of the community from 2001 to 2008 were calculated for 232 administrative districts nationwide. Three outflow levels were categorized based on each district's out-of-community delivery proportion: high outflow (upper one third), moderate outflow (middle one third), and low outflow (lower one third). In addition, three obstetric complication rates (the rate of complications following abortion, ectopic and molar pregnancy, the abortion rate, and the eclampsia rate) were calculated for the 232 districts. One-way ANOVA and multivariate linear regression were used to evaluate obstetric complications among the three outflow levels. Results: The high outflow districts had higher rates of eclampsia and complications following abortion, ectopic, and molar pregnancy compared to the other districts (ANOVA, p<0.05). However, there was no significant difference in the abortion rate among the three groups. Multiple linear regression analysis showed that high outflow districts were statistically significant in the rate of complications following abortion, ectopic and molar pregnancy and eclampsia rate after adjusting for local tax per capita (p<0.01). Conclusion: These results indicate that poor access to local obstetric care correlate with poor obstetric outcomes (delayed or excessive bleeding, embolism, genital tract or pelvic infection, shock or other complications following abortion and ectopic or molar pregnancy, or eclampsia).

A Study on the Perception and Attitude of Koreans toward the Welfare Rights (한국인의 "복지권"에 대한 인식과 태도 연구)

  • Kim, Mee-Hye;Jung, Jin-Kyoung
    • Korean Journal of Social Welfare
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    • v.50
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    • pp.33-59
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    • 2002
  • This study aims to provide policy suggestions by examining the perception and attitude of Koreans toward the welfare rights. The study was done through a telephone survey conducted by an opinion research institute on 2,050 respondents in 16 cities and provinces. The results are as follows. First, a majority of Koreans responded that the primary responsibility for welfare rests with the government and perceived their welfare receipt rights in a positive way. Respondents also showed an assertive attitude toward exercising their rights by stating that they intend to file a demurrer or participate in civic activities. Second, in terms of duty performance, most respondents showed different positions concerning tax hike and insurance rate increase, although they showed a stronger opposition to an increase in insurance fee. In addition, 90% of the respondents were in favor of building welfare institutions in the residential area and an overwhelming proportion of the respondents indicated that they would take an active part in welfare development by regularly paying taxes and volunteering. Third, the respondents gave a very negative rating to Koreas welfare system and its overall level. That is, people thought that the level of Koreas welfare system is on a par with that in developing or underdeveloped countries, and that the welfare system benefits no one or only the rich. People generally felt that there was not one proper welfare institution. In conclusion, the study found that Koreans have keen awareness of their welfare rights and proactive attitude toward welfare development, whereas negative viewpoint toward tax and insurance fee increases. This may stem from peoples distrust of government welfare policies and the existing welfare system. This study suggests that welfare policy is an important factor in determining peoples political attitude. Therefore, government authorities must recognize people not as passive receivers of welfare benefit but as active policy partners, and establish policies that reflect peoples high welfare rights perception and willingness to take part in welfare development.

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Analysis of Determinants of Carbon Emissions Considering the Electricity Trade Situation of Connected Countries and the Introduction of the Carbon Emission Trading System in Europe (유럽 내 탄소배출권거래제 도입에 따른 연결계통국가들의 전력교역 상황을 고려한 탄소배출량 결정요인분석)

  • Yoon, Kyungsoo;Hong, Won Jun
    • Environmental and Resource Economics Review
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    • v.31 no.2
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    • pp.165-204
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    • 2022
  • This study organized data from 2000 to 2014 for 20 grid-connected countries in Europe and analyzed the determinants of carbon emissions through the panel GLS method considering the problem of heteroscedasticity and autocorrelation. At the same time, the effect of introducing ETS was considered by dividing the sample period as of 2005 when the European emission trading system was introduced. Carbon emissions from individual countries were used as dependent variables, and proportion of generation by each source, power self-sufficiency ratio of neighboring countries, power production from resource-holding countries, concentration of power sources, total energy consumption per capita in the industrial sector, tax of electricity, net electricity export per capita, and size of national territory per capita. According to the estimation results, the proportion of nuclear power and renewable energy generation, concentration of power sources, and size of the national territory area per capita had a negative (-) effect on carbon emissions both before and after 2005. On the other hand, the proportion of coal power generation, the power supply and demand rate of neighboring countries, the power production of resource-holding countries, and the total energy consumption per capita in the industrial sector were found to have a positive (+) effect on carbon emissions. In addition, the proportion of gas generation had a negative (-) effect on carbon emissions, and tax of electricity were found to have a positive (+) effect. However, all of these were only significant before 2005. It was found that net electricity export per capita had a negative (-) effect on carbon emissions only after 2005. The results of this study suggest macroscopic strategies to reduce carbon emissions to green growth, suggesting mid- to long-term power mix optimization measures considering the electricity trade market and their role.