• Title/Summary/Keyword: Tax Strategy

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Feasibility Evaluation & Strategy of Replacement of Power Generation Fuel by Using Bio-diesel (바이오 디젤의 발전용 연료화 타당성 및 추진전략)

  • Hur, Kwang-Beom;Park, Jung-Keuk;Rhim, Sang-Gyu;Kim, Sung-Chul
    • New & Renewable Energy
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    • v.5 no.1
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    • pp.32-39
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    • 2009
  • Availability of reliable and affordable energy supply is a prerequisite for economic growth. Renewables are the third largest contributor to global electricity production after coal and natural gas and account for a share of 18%. Power generating capacity from renewables has increased to around 900GW by the year 2007. Today biodiesel fuels have been in commercial use in many countries and recently the world-wide biodiesel market has experienced considerable growth, which is partly due to various tax concession programs and other financial incentives. In Korea, biodiesel has already been used for transportation fuel, but not used for power generation fuel yet Korean government has a strategy for renewable energy propagation, especially the goal of power generation amount by renewable energy is 3% of total power production by 2012. This paper focuses on the feasibility study for adaptability and strategy of using biodiesel as power generation fuel. The study also has the plan to replace the fuel of thermal power plant, gas turbine and distributed power system. As the increase of biodiesel fuel, I look forward to environment-friendly power generation and the strategy of Renewable Portfolio Standards(RPS).

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A Study on the Development of the Contents in Corporate Education Programme - Focusing on the CSR Strategy in China (기업교육 컨텐츠 개발 연구 - 중국 진출을 위한 CSR 전략을 중심으로)

  • An, Hyoung-Tae;Kim, Ji-Young;Myung, Jae-Kyu
    • Journal of Practical Engineering Education
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    • v.10 no.2
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    • pp.149-157
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    • 2018
  • China evaluates corporate management activities based on the policies and assessment criteria of corporate social responsibility (CSR) based on the national development plan goals. This assessment should be understood in advance as a key issue for Korean companies into the Chinese market. Therefore, this research was presented to analyze the process, trends and related systems of CSR based on Chinese political specialties. Through this is aimed at utilizing this study as a CSR implementation strategy and CSR training frame for companies considering to China in order to understand the reality of CSR in China and applying it to business strategy.

Utilization and Analysis of Big-data

  • Lee, Soowook;Han, Manyong
    • International Journal of Advanced Culture Technology
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    • v.7 no.4
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    • pp.255-259
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    • 2019
  • This study reviews the analysis and characteristics of databases from big data and then establishes representational strategy. Thus, analysis has continued for a long time in the quantity and quality of data, and there are changes in the location of data in the social sciences, past trends and the emergence of big data. The introduction of big data is presented as a prototype of new social science and is a useful practical example that empirically shows the need, basis, and direction of analysis through trend prediction services. Big data provides a future perspective as an important foundation for social change within the framework of basic social sciences.

Germany Goes Green - Innovations towards a Sustainable Regional Development

  • Gruehn, Dietwald
    • World Technopolis Review
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    • v.1 no.4
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    • pp.230-239
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    • 2013
  • The paper deals with recent paradigm shift in German environmental policy, fundamentally modifying the German society towards a sustainable future development. Key elements of this development are forceful climate protection measures to contribute to global climate protection strategy and to fulfil international conventions, supplemented by a comprehensive strategy to promote the adaptation to climate change, the nuclear power phase out in the medium term, and innovative landscape and regional planning projects to strengthen regional identity and economic power. All this components are,complemented by a financial support program including incentives, tax reductions, and research funding.

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

  • YU, Kwang-Hyun
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.70
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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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A Study on the Determinants of Personal Information Protection Activities: With a Focus on Personal Information Managers (개인정보보호 활동 결정요인 연구: 개인정보처리자를 중심으로)

  • Jang, Chul-Ho;Cha, Yun-Ho
    • Informatization Policy
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    • v.28 no.1
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    • pp.64-76
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    • 2021
  • The purposes of this study are to identify factors that affect personal information protection activities from the perspective of personal information managers and explore ways of promoting such activities. The main factors examined by threat and response assessments were selected based on the protection motivation theory, and the effects of each factor were analyzed using a multinomial logit model. The analysis results show that small-scale personal information managers need to be provided with both educational support to enhance their awareness and technical support, such as protection inspection tools, to help them carry out their own personal information protection activities. Personal information managers larger than a certain size also require tax support, including tax cuts, to support their budgets for and investments in personal information protection activities. In addition, they need professional education that emphasizes practice.

A Study on the Influencing Factors of Globalization of Chinese Public Enterprises (중국 공기업의 세계화 영향 요인에 관한 연구)

  • Xie Li;Tae-Hyoung Mun
    • Journal of Industrial Convergence
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    • v.20 no.12
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    • pp.145-153
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    • 2022
  • This study is an empirical analysis of the major factors influencing the globalization level of Chinese public enterprises. Based on previous research, we conducted a regression analysis using the transnational index as a dependent variable and export tax refund, exchange rate, human resources, innovation ability, asset management ability, loan ability, corporate development stage, global deployment ability, etc. as independent variables. As a result of the empirical analysis of this study, it was found that export refund (E_tax) and exchange rate (E_rate) have a statistically significant effect on the external influencing factors of globalization. Human resource capabilities (Edu, O_hunan), innovation capability (R&D), and financing capability (Finance) were found to be important internal influencing factors for the globalization of public enterprises. The role of the government in establishing the strategy of SOEs should be maintained at the level of guidance and it should provide guidance so that the autonomy of SOEs is not restricted as the role of the government is separated from the government's compulsory management and supervisory functions, leading to excessively compulsory management.

A Study of the Activational plan and the Problem of the Venture Business (벤처기업의 문제와 활성화방안 연구)

  • Choi Seong-Wook;Kim Hee-Gyoo
    • Management & Information Systems Review
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    • v.4
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    • pp.161-200
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    • 2000
  • The results of this study on problems and activation plans of venture business are as follows. First, to ensure substantiality of venture business 1) To prepare and support venture investment capital. 2) To make eggective use of founding capital of venture business. 3) To establish the overall supporting system for founding of venture business. 4) To maintain and ensure manpower for venture business. Second. to prepare investment base for venture business 1) To induce the enlargement of venture investment unions. 2) To ensure the sound trust of KOSDAQ. 3) To permantly setup angel capital investment market. 4) To ensure joint system for R&D and knowledge management, and so forth. Third, to promote environment for the founding of venture business 1) To enlarge and roar business incubator (BI) 2) To establish acts of venture complex. 3) To uplift creative tension feeling and entrepreneurship. 4) To maximum the support for adminstration approvals, and so forth. Fourth, to make global strategy for venture business 1) To furnish oversea venture chances for globaligation to venture business. 2) To operate information network. 3) To establish integrating system of oversea support offices. Fifth, to support capital and tax 1) To activate functions of investment organs. 2) To increase the number of venture investment company. 3) To permanently organige angel capitalists. 4) To reduce and exampt the corporation tax, and the like. Above mentioned results of this study have to be practiced, and in future, subdivided studies will be needed.

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A Study on Renewable Energy Policy and Sustainable Development Strategy: German Model and Implication (재생에너지정책과 지속가능발전전략에 관한 연구: 독일모델과 시사점)

  • Park, Sang-Chul
    • Environmental and Resource Economics Review
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    • v.25 no.1
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    • pp.61-87
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    • 2016
  • Germany has carried out its environment friendly energy policy to prevent $CO_2$ emission that affects directly to the global warming phenomenon. Based on this direction, it has performed a sustainable development strategy through the R & D activities in environment and energy technologies. Accordingly, the core elements of German energy and sustainable development policies are renewable energy, ecological energy tax, and emission trading system. In particular, Germany has supported to develop renewable energy resources that prevents from consuming fossil energy resources. At the same time, it has set the ecological energy tax and initiated the emission trading system in order to support the renewable energy policy continuously. This paper analyze whether or not it is possible to generate an economic growth and a sustainable development while using renewable energy resources based on the renewable energy policy that minimize the negative effects on the environment. For that, the paper adopts Germany as a model country. In fact, it is possible to achieve the economic growth and the sustainable development if a nation can substitute increasing energy consumption for the economic growth to renewable energy resources that does not affect to the environment negatively. This model is the German energy policy and sustainable development strategy, and it is the purpose of the paper to prove it logically.

Exploratory Study on Global Marketing Strategy for the Dongdaemun Fashion District (동대문 패션시장의 생산시스템을 활용한 글로벌 마케팅 전략에 관한 탐색적 연구)

  • Kim, Munyoung
    • Journal of the Korean Society of Costume
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    • v.64 no.3
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    • pp.47-61
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    • 2014
  • Dongdaemun Fashion District has been successfully positioned as the main hub for fashion product distribution in Korea since 1960 thanks to its unique and successful fashion merchandising system. This system enables the distributors to respond quickly to consumer need and inexpensive price. However, at the present time, Dongdaemun Fashion District has been facing serious challenges from new types of retail stores such as fast fashion brands like ZARA and online shopping malls. To achieve this result, statistical analysis was performed using data from 68 employees of wholesalers in the Dongdaemun Fashion District. They were required to answer questions regarding the marketing system supporting program, amenities like restrooms, and traffic congestion. For the case study, C.I.S, a successful global wholesale system in Italy, was selected. C.I.S has 130 offices offering professional services in the field of trade, legal and tax issues, and insurance. This study suggests cooperation among related wholesalers in order to make an area management plan in the Dongdaemun Fashion District. Also, for the wholesalers to build up product information system and infrastructure for the Global marketing strategy.