• 아태비즈니스연구
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• 제12권3호
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• pp.397-415
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• 2021

Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

• 무역학회지
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• 제47권5호
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• pp.181-200
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• 2022

After the COVID-19 pandemic, a global economic downturn and a recession in the shipping market are expected, it is important for domestic shipping companies to establish appropriate strategy in response to the recession. Accordingly, domestic shipping companies should grow into integrated logistics companies that combine shipping and logistics in the future. And for this purpose, it is necessary to actively promote logistics integration with external shipping and logistics companies. This paper presents the direction of logistics integration for domestic shipping companies to develop as integrated logistics operators with competitiveness in the global shipping market, and presents detailed alternatives. Domestic shipping companies lack the infrastructure such as ships, port terminals, and warehouses, so they have a weak capacity to independently promote logistics integration. At the shipping company level, a logistics integration promotion strategy should be established, and accordingly, logistics infrastructure, service network, and logistics integration operating system should be established. The government should provide tax benefits for logistics integration, financial support for M&As led by domestic shipping companies, a standardized information sharing system, and preparation of educational courses for nurturing digital manpower.

• 한국병원경영학회지
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• 제13권4호
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• pp.119-145
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• 2008

The objectives of this study were to inspect how the law effected on hospital employment system and which policy and strategy are needed to cope with the present situation as the law regarding irregular workers law has enacted for a year. To grasp the changes of employment style in hospital, 56 hospitals among 311 general hospitals were questioned in this study. And employment policy and strategy were developed by referencing examples of developed nations and other industries. The survey showed that the wage and welfare level of irregular workers in hospitals was improved compared to that in the other industries. But there were still much discrimination between regular and irregular workers. The policy direction of government is, first of all, to follow the principle of equal treatment to equal value of labour. The first feasible policy is to enforce social security. The second one is an employment promotion policy which reduces or exempts hospitals employing irregular workers from tax and insurance fee. The third one is to extend employment contract period to 3 years. and finally there are policies to permit more dispatched jobs and to expand the social insurance coverage. The strategies to solve the problem of irregular workers are as follows; 1) performance wage system, 2) guaranteeing employment by unlimited contract, 3) creating new category of workers, 4) the wage system of management by object, 5) the method of job classification. This study has a meaning in the point that it was studied on hospital which is special industrial part and analyzed the changes after enacting irregular workers law and presented management strategy for countermeaure program. In this study, it was expected to contribute to decisions-making in hospital management, especially when using human resources.

• Journal of Korea Trade
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• 제23권6호
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• pp.1-13
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• 2019

Purpose - This study deals with a strategic plan for meeting the value added criteria effectively, which is one of the methods of determining origin used in preferential trade such as FTA. Automobile products, one of the major Korean export items, were selected to give a practical use against the FTA requirements. Design/methodology - This study is based on the value-added criteria of the Korea-US and Korea-EU FTAs that apply various value-added criteria. The Korea-US FTA adopts the RVC method based on the integration, deduction and net cost methods, while the MC method is employed in the Korea-EU FTA. The methodology used in this work is an extended literature review, analysis of the value-added criteria applied to automobile products under Korea-US and Korea-EU FTA with some secondary statistics. Findings - Based on in - depth analysis of the value - added criteria requirements for automobile products stipulated in the Korea - US FTA and the Korea - EU FTA, two strategic considerations are suggested. First is 'appropriate value-added strategy' and the second is 'strategy of changing production and trade structure'. The second strategy is a bit used in Korea but this is not considered best if the first strategy is ignored or forgotten. The second one is meaningful when this becomes inevitable. Research limitations/implications - This study is primarily designed to assist Korean auto mobile industry players exporting to EU and USA but this may help to auto part or material producers in FTA counter party territories being EU or USA as the preferential tariffs are applied on a inter region basis. A further research other than auto mobiles using other major FTAs might be followed later. Originality/value - There has been so far little research on strategic factors to meet the value-added origin requirements. This study, therefore, is expected to contribute facilitating the decision of FTA origin and to improve the utilization of FTA by allowing exporting companies using value added criterion to more smoothly meet origin requirements. This will also enable the tax authorities to utilize the value-added criterion to validate effectively the origin of imports where preferential tariffs are applied.

• Journal of Information Technology Applications and Management
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• 제10권4호
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• pp.85-102
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• 2003

본 연구는 현재까지 국제적으로 논의된 전자상거래 과세제도 및 조세지원제도를 살펴보고 그 문제점과 대응방안을 세목별로 제시하고 있다. 전자상거래와 관련된 조세문제를 세목별로 살펴보면 다음과 같다; 첫째, 부가가치세의 경우 소비지과세원칙의 수립, 재화와 서비스의 구분 문제, 과세방법의 문제 등이 있다. 둘째, 관세의 경우 디지털 재화에 관세를 부과할 것 인지의 여부에 대하여 논란이 되고 있다. 셋째, 소득세의 경우 고정사업장의 정의, 소득의 분류, 사업장간 소득의 배분, 거주지의 판정문제 등에 대하여 논란이 되고 있다. 이러한 조세문제에 대하여 본 연구에서는 다음과 같은 대응방안을 제시하고 있다 ; 부가가치세의 경우 우리나라는 소비지국과세원칙을 주장할 필요가 있다. 관세의 경우 우리나라는 현재 무형재에 대해서는 관세를 부과하지 않고 있지만 세수를 증대시키기 위해 무형재에 대한 관세부과 방안도 고려해 볼 필요가 있다. 소득세의 경우 고정사업장의 정의나 원천지 과세원칙에 대해서는 OECD가 정의한 방안을 따르는 것이 바람직하다.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1994년도 추계학술대회 논문집 학회본부
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• pp.18-20
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• 1994

The cogeneration system has a advantage of producing electrical and thermal energy simultaneously. therefore, this system is encouragable to the business proprietor and the nation like us which has the problem of limited energy. Presently, there is a few cogeneration system for new city and industrial complex. But the building cogeneration system is dull in application because of legal limitation and poor tax support. In this paper, we simulate economic propriety of the building system under the support which is applied to industrial system. And we simulate the effect of each support item on the economic propriety in aspect of payback period.

• 한국조리학회지
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• 제3권
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• pp.385-421
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• 1997

This study was performed as placing stress on business plan preparation and investing economy analysis centered to cases upon presenting the premises of study for new foundation of food service business. The summarized results are as follows: 1. In the aspect of carrying out process of practical project, establishing the promotion strategy, the facility project program, the menu program, the facility and furniture program, organization & manning schedule, the business operation schedule, review of all laws & provisions and the allout promotion schedule in order were deployed. 2. Analysis of investing economy for review of profitability 1) In case of investment, excluding 600million for the real setate lease among the total investment of 1billion, it was required by 161, 235, 000 for interior project, 161, 110, 000 for facility & equipment, 19, 235, 000 for fittings, 27, 600, 000 for menu plate & uniform, 27, 600, 000 for furniture, 13, 800, 000 for sign article. 2) In case of loss & profit presumed the annual turnover is to be 1, 115, 856, 000 the contigent profit(before tax) is to be 148, 966, 000 which is 13.3% in comparson to the sales amount and the net profit(after tax) for this term s to be 104, 276, 000 which is 9.3% against the sales and the profitable ratio to the equity investment( 500 million) is 20.9% and it satisfies 20% of the premises of study. 3) In case of the payback period will be approximately two(2) years which indicated within three(3) years that is standard of new project evaluation term of ordinary enterprise. 4) In case of internal rate of return it will be 21.5% which is favorable profitability as taking into account of 15% that is standard of new project evaluation by ordinary enterprise based on general downtown money interest. That the investing value of Happy Day profitability is hinted as it is sufficient enough as the case under this study based upon such results and considered that securing supremacy is competitive power in case of commitment will be possible.

• 정보화연구
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• 제11권1호
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• pp.81-88
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• 2014

본 연구는 우리나라 창업 중소기업의 4대 보험 경감에 따른 경제적 효과에 관한 연구다. 우리나라의 사회보험지원 및 해외 여러 현황 고찰을 통해 사회보험료 직 간접 지원, 사회보험료 면제, 사회보험료 유예 또는 융자의 4가지 제안을 제안했다. 경제적 효과 분석을 위해 편익과 비용 요소를 도출했으며 4대 사회보험 경감 정책을 통해 발생 가능한 편익 항목으로는 고용창출, 부가가치창출, 세수증대 효과를 분석했으며 각 대안별 비용을 추정했다. 보험료 면제의 경우 비용 추정이 현실적으로 어려워 분석에서 제외시켰다. 분석 결과, 보험료 직접 지원 및 보험료 유예/융자로 인해서는 563,469명의 고용 창출 효과가 있었으며 26.82조 원의 부가가치창출 효과, 824억 원의 세수증대 효과가 있는 것으로 추정되었다. 보험료 세액 공제인 간접 지원인 경우, 각각 105,368명, 5.02조 원, 154억 원의 효과가 있었다. 또한 각 대안에 대해 각각 9.58조 원, 5.42조 원, 1.79조 원의 비용 발생이 있는 것으로 추정되었다.

• 디지털융복합연구
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• 제13권1호
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• pp.111-124
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• 2015

인터넷과 모바일 통신망 보급의 빠른 확산 속도와 더불어 중국의 전자상거래 시장은 과거 10년간 72배 성장하였다. 그러나 성장속도 대비 해당 시장의 선진화를 위한 하부구조와 관련 규정의 부재는 최근 국가 경제발전 차원에서 시급히 개선되어야할 문제로 부상하고 있다. 따라서 본 연구에서는 문헌연구를 통해 최근 급성장한 중국 전자상거래의 기반 환경 및 시장현황을 살펴보고, 현재 중국 시장에서 문제로 대두되고 있는 전자상거래상의 주요 이슈를 전자상거래 형태별로 점검하였다. 또한 중국 유통시장에서 가장 큰 문제로 지적되고 있는 전자상거래상의 물류시스템의 문제, 소비자 보호문제, R&D 투자 현황 및 고급인력 확충의 문제를 진단하고 향후 기업차원과 정부차원의 제도 및 시스템 개선을 제안하였다. 마지막으로 본 연구는 특히 과거 연구에서 논의되지 않았던 모바일 결제시장과 인터넷 금융시장 및 전자상거래 중국의 세제 개편내용을 제공하고 국제표준화를 위한 제도적 시사점을 도출하였다. 중국정부의 5개년 전자상거래 육성을 위한 전자상거래 대외시장 개방에 대한 정책 발표 이후, 한국 수출 기업들에게 제공하는 시사점을 처음으로 제안하였다는데 의의가 크다.

• World Technopolis Review
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• 제1권4호
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• pp.276-286
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• 2013

"Federal investments into the future of a region" - pushing economy in the right direction or throwing tax money into a black hole? Hot-headed contentions keep circulating within politics and economy discussing the effect of technology centers and their sustainability within a region. Start-up support and technological infrastructure with the auxiliary service of well developed sector-oriented clusters as a fertile soil for successful networks are an undeniable advantage of well organised technology centers. Sceptic contemporaries still hold against that in order to implement such a center millions of federal funds for infrastructure and operation are invested. What output of this tax money is verifiable in the long run? The case of Dortmund provides substantial food for this necessary and relevant discussion. Now, after 27 years of history of the TechnologieZentrumDortmund, TZDO for short, a positive balance can be drawn. This is not just a matter of personal belief and stance. Fortunately, a recent study on the economic effects of the TZDO on the whole region was performed by the Center of Applied Economy Research M$\ddot{u}$nster, Germany (Gundel and Luttmann 2008). The result is clear and measurable: the TZDO has shown to be of great impact on the positive development of a whole region. This paper presents an account of the approach of the TechnologieZentrumDortmund and its current strategy and mode of operation to reach an utmost of effectiveness of personal and pecuniary input in establishing economic success for the region of Dortmund. An immense change of minds, employment opportunities and a massive structural change of the whole region were some of the ambitious aims that had to be reached and that are achieved to a large extent.