• Title/Summary/Keyword: Tax Strategy

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A Study on the Economic Evaluation with Super-Micro Fuel Cell Home Cogeneration System by Varying the Floor Area of House (주택면적의 변화에 따른 가정용 초소형 연료전지 코제너레이션 시스템의 경제성 분석에 관한 연구)

  • Roh, Chul-Woo;Kim, Min-Soo
    • 한국신재생에너지학회:학술대회논문집
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    • 2008.05a
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    • pp.25-28
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    • 2008
  • The fuel cell system is environment-friendly and energy efficient system. Especially, the fuel cell cogeneration systems providing heat and electricity to buildings have been developed and applied to a lot of sites in the world to cope with the global warming and $CO_2$ emission problem. This paper presents the result of study on the economic evaluation with super-micro fuel cell (SMFC) cogeneration system by varying the floor area ($132m^2{\sim}331m^2$) of the house, whose system capacity ranges from 0.10 kWe to 0.50 kWe. The electricity demand, heat demand, saved energy cost, and the simple pay-back period have been simulated for the various capacities of fuel cell cogeneration system. As a result, this study suggests the fuel cell system's capacity decision strategy for a given house area. Contrary to conventional design assumptions, the smaller capacity fuel cell cogeneration system is appropriate for the house of large floor area to defense the progressive electricity tax, and the larger capacity fuel cell cogeneration system is appropriate for the house of small floor area to sell the electricity.

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A Study on the Inducement of Private Investment to the Rural Village Improvement (민간자본에 의한 농어촌 마을정비 방안 모색)

  • 박시현
    • Journal of Korean Society of Rural Planning
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    • v.4 no.1
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    • pp.32-39
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    • 1998
  • In Korea, rural village improvement has mainly been led by goverment investment. This approach, however, has its own limit since there are so many village to be improved while the budgetary sources are restricted, As an alternative, inducement of private investments to these area is considered in order to promote rural village improvement. The possibility of inducing private investments to the rural village improvement depends on the location of the village. The possibility may be highest in the sub-urban area since expected benefits from land development is usually high. One desirable approach to induce private investment to these area is the cooperative development system. Residents, private investors and governments plays its own role, independently and cooperatively, But benifits from the investment to improve rural village in general plain area are so low that it is difficult to induce the private investments to these area. In that case, indirect development system will be a proper strategy which maintaining government-led development method as usual, expanding the participation of private developers such as the construction companies. In general, rate of returns from investment to the rural sectors is lower than that to the other sectors, therefore financial support such as the long- term, low loan rate and a partial value-added tax exemption should be given to the investors to the rural village improvement projects.

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A Study on the Introduction of Environmental Taxes in Marine Tourism Areas (해양관광지 환경세 도입에 관한 연구)

  • Yang, Mo-Se;Kim, Ji-Hyun;Shin, Eui-Soo
    • Maritime Security
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    • v.3 no.1
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    • pp.187-210
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    • 2021
  • In recent years, many countries are committing to environmental conservation. Following this trend, successful policy implementation of SDGs with ESG management extended to the public sector is emerging as a keyword determining the success or failure of the capital market, countries, and individual companies. Accordingly, many countries are implementing various policies related to the environment. One of them is to implement national policies by introducing environmental taxes. These policies use environmental taxes to control pollution by indirectly influencing the behavior of producers or consumers through economic incentives rather than directly interfering with environmental pollution behavior. This study examines the status of environmental taxes in marine tourism sites in Korea, reviews the effectiveness of such policies, and suggests how to improve them by identifying limitations of the current system.

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The Impact of Energy Crisis and Political Instability on Outsourcing: An Analysis of the Textile Industry of Pakistan

  • ARSLAN, Aniqa;QAYYUM, Arslan;AYUBI, Sharique;KHAN, Sohail Ahmed;ASAD ULLAH, Muhammad
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.3
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    • pp.235-243
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    • 2022
  • To help the industry, outsourcing was found to be the most efficient method. An extensive literature analysis was done to assess the macroeconomic factors associated with outsourcing to supplement the anxious parties' decision-making process with evidence-based comprehensive tools. As a theoretical framework for evaluating these issues, transaction cost economies and resource-based perspective theories are investigated. Outsourcing is proven to be a result of energy crises and political instability. The advantages of outsourcing assist major industries in the economy. To discover the key drivers behind outsourcing, we used the vector autoregressive (VAR model) and step-wise regression techniques for the period 1992 to 2016. This research adds to the literature in that it not only explains the energy issue but also discusses the dilemma of political instability in the country in the context of outsourcing. The findings indicate that labor cost and export tendency have a positive impact on outsourcing strategy, which confirms the study's third and fourth hypotheses. Customs tax, inflation, and the unemployment rate, on the other hand, have a negative impact on textile outsourcing in Pakistan, according to the study's fifth, sixth, and seventh hypotheses.

A Study on the Practical Approach of European Union's Market Access through the Understanding of Tariffs and Non-Tariff Barriers in European Union (EU의 관세 및 비관세 장벽 이해를 통한 EU시장 개척 방안)

  • Jung, Jae-Woo;Lee, Kil-Nam
    • International Commerce and Information Review
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    • v.16 no.4
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    • pp.191-225
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    • 2014
  • Most of all, this paper analyzes the current situation of EU(European Union) and ascertain EU's economic condition in terms of tariff lines and non-tariff barriers. and the purpose of this article is to find out the problems of EU's tariff lines and non-tariff barriers. Next, We suggest some future direction of export promotion from Korea to EU more largely for our companies. First, this paper describes the characteristics and outline of EU. The EU is a politico-economic union of 28 member states that are primarily located in Europe. The EU traces its origins from the European Coal and Steel Community(ECSC) and the European Economic Community(EEC), formed by the Inner Six countries in 1951 and 1958, respectively. After that, The Maastricht Treaty established the European Union under its current name in 1993. The latest major amendment to the constitutional basis of the EU, the Treaty of Lisbon, came into force in 2009. There are a combined population of over 500 million inhabitants and generated a nominal gross domestic product(GDP) of 16.692 trillion US dollars in EU. The results are as follows ; First of all, In terms of tariff lines and customs duties, Our companies have to know precisely EU's real tariff lines and other customs duties, and such as value added tax and exercise tax, corporate tax regulated by EU commission and EU's 28 members. second, our companies have to confirm EU's non-tariff barriers. such as RoHS, WEEE, REACH. These non-tariff barriers could be hindrances or obstacles to trade with foreign companies in other countries. We perceive all companies exporting to EU are related with these Technical Barriers to Trade irrespective of their nationality. So, Our companies fulfill the requirements of EU Commission concerning safety, health, environment etc. Also, Our companies choose market-driven strategy to export more largely than before in the field of marketing and logistics.

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How to extract value from poverty? : an institutional ethnographic critique on the Community Redevelopment Agency of the City of Los Angeles (빈곤으로부터 가치 짜내는 방법 -로스앤젤레스 도시재개발국에 대한 제도민족지적 비판-)

  • Park, Kyong-Hwan
    • Journal of the Korean association of regional geographers
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    • v.12 no.2
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    • pp.305-322
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    • 2006
  • An increasing number of cities employ rescaling strategies that not only construct metropolitan production network scaled down from national context, but also tune up new governance to effectively control local geographies of the city. In this context, urban redevelopment has emerged a key 'global' strategy to empower governmental institutions of the city, which not only eliminate such threatening spatial variables as deteriorated housing, working-class ghettos, and crime areas, but also increase and extract exchange value of those spaces. I view such practices a process of 'glurbanization'. This paper investigates how state/city government employs the discourse of urban re/development for 'inventing' poverty at an urban scale: how it institutionalizes the discourse for implementing concrete projects: and how urban institutional apparatus appropriate their discursive practices of redevelopment for their own ends in the city. By particularly focusing on the California Redevelopment Law and the Community Redevelopment Agency of the City of Los Angeles, this paper analyzes the ways in which the law and the agency extract value from what they define 'blight areas' by means of eminent domain and tax increment revenues. For empirical analysis I employ discourse analysis and institutional ethnography. I conclusively argue that the urban spaces stigmatized as 'blight areas' are increasingly entrapped by the urban redevelopment agency, which extracts increased exchange value from the areas and redirects it for supporting external investors, private developers, and the body of the agency itself.

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Design of the Former National Tax Service Building Site on Sejong-daero as a Historic Urban Landscape (역사도시경관으로서 세종대로 (구)국세청 별관 부지 설계)

  • Seo, Young-Ai
    • Journal of the Korean Institute of Landscape Architecture
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    • v.44 no.1
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    • pp.107-118
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    • 2016
  • The Seoul metropolitan government announced an open design competition for reconfiguring the annex building of the National Tax Service Building site on Sejong-daero as a space for citizens to commemorate the 70th anniversary of Korea's liberation. The site, built during the Japanese colonial period, has been in use ever since. This study, as one of the entries for the competition, described the strategy and design contents by drawing the concept and main points of the design through an analysis of the historical context of the site. As the guidelines instructed to consider the value of the Sejong-daero area and the cultural heritage through a comprehensive analysis, this study specified the site as a place connecting the past, present and future. Since the foundation of the Joseon dynasty, the Korean Empire and the Japanese colonial period, Sejong-daero has been a main site for important events and activities along with the change of the city structure. Jungdong, to the rear of the site, was a place for adopting new culture during the beginnings of modern Korea, while adjacent places like Duksugung, the Anglican church, and the Seoul City Council building have also been historic urban landscapes of the historical layers of time as the city has changed. When Gojong announced the Korean Empire, the city structure was remodeled with this site as the center along with Sogong-ro, Wongudan and so forth. In this study, public interest stated in the guidelines was focused and the relevance of the road and the plaza was considered from the view of an historic urban landscape by a comprehensive analysis with Sejong-daero as the center. The restoration of public interest was to be drawn as the concept of the object site by considering the current status and the change around the site and Jungdong at the rear. Returning the site to the public is ambiguous with the relevance of the restoration of public interest and as the symbol of the idea of the Korean Empire by Gojong's announcement. The object site, having the characteristic of being returned to the public, must ensure public interest and therefore the design strategy has been established with the keywords of openness, connection and void. As a result of a review of the alternatives, a plan for a square has an 8% slope, just as the original site does, and provides ramps for convenient access for all, including the disabled and the elderly, and is connected to the grounds adjacent. No construction is allowed at the terrace square of the Anglican church level and the main square connected to the pedestrian street, so a variety of modern city utilization can be done. The value of the site at which this design is aimed shall be given back to the public with the concepts of modern democracy, independence, and the vision of Gojong by reinterpreting the space from a modern viewpoint. This study focused on the processes of establishing a main concept and strategy rather than the content of the design details, and the suggestion is meaningful in that the design for the object site with historic backgrounds and the layers of time can continue to be grown.

Strategies going into other countries throughout analysis of factors which weakens oornpetitiyeness in domestic construction engineering companies (국내 건설엔지니어링 업체의 대외경쟁럭 저하원인 분석을 통한 해외진출 활성화 방안)

  • Park Hwan-Pyo;Park Sang-Hoon;Cho moon-Young
    • Korean Journal of Construction Engineering and Management
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    • v.5 no.6 s.22
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    • pp.101-109
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    • 2004
  • The construction engineering field is less than $3\~5\%$ of the gross construction cost but engineering's role is very important because the performance of final facility is decided in the engineering stage. Nevertheless, before now government and private compares are more concentrated on construction works than making strategy to strengthen the competitiveness and technical development of investment in construction engineering sectors. Therefore this research have compared and analyzed the competitiveness of domestic construction engineering companies throughout analytic method 'SWOT' to those developing countries, which are potential big market objects, such as Russia Libya and Indonesia Such research was obtained through business trip & consultation with related specialists for the difficulties of domestic companies in advancing into overseas market. Moreover this research have analyzed the technical improvement of construction engineering companies and reason for competitiveness weaken by various aspects, it provides governmental and private plans to advance into overseas market Especially, to strengthen domestic companies into advancing overseas market it has suggested that tax & subsidy privileges, supporting plans for obtaining information of overseas and strategies cooperation with other organizations.

The Effects of knowledge management strategy on the management performance in the hotel industry (호텔기업의 지식경영전략이 경영성과에 미치는 영향)

  • Kim, Hyoung-Gu;Son, Jae-Young;SunWoo, Young-Soo
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2009.01a
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    • pp.351-359
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    • 2009
  • 21 세기 초 경쟁 환경에서 조직이 대처하기 위한 기업환경의 패러다임도 바뀌어 가면서 지식자산은 보다 더 중요한 기업가치 창출의 요소로 자려 잡게 되었다. 그러나 아직까지 대다수의 기업은 지식경영을 수행함에 있어 조직문화나 정보기술과 같은 지식경영 영향요소 (knowledge management enabler)자체에만 초점을 맞추고 있을 뿐 이를 어떻게 전략적으로 활용할 것인가에 대한 명확한 체계를 갖고 있지 못한 것도 사실이다. 따라서 종사원들이 보유하고 있는 지식이 기업의 근본자산이 되는 호텔 기업경영에 있어 변화하는 환경에 능동적으로 대처하며, 또한 시장에서의 경쟁우위의 획득 및 유지를 위해서는 전략적 지식경영 하에서 기업의 지식경영활동이 이루어져야 한다. 이러한 관점에서 호텔기업의 지식경영전략이 경영성과에 미치는 영향을 분석한 결과 형식지를 중심으로 한 시스템 지향적 지식경영전략과 앙묵지를 중심으로 한 인적 지향적 지식경영전략 모두 경쟁우위 정 (+)의 영향을 미치는 것으로 나타났다. 또한 경쟁우위는 재무성과에 정(+)의 영향을 미치는 것으로 나타났다. 반면에 지식경영전략은 재무성과에 부(-)의 영향을 미치는 것으로 나타나, 지식경영전략은 호텔기업의 경쟁우위를 획득 유지시키며 이를 통해 재무성과에 영향을 미친다고 나타났다. 이는 호텔기업에 있어서 모든 지식자산(암묵지, 형식지)를 기반으로 한 지식경영의 중요성을 인식시키고, 보다 지식경영활동을 활성화함으로써 호텔기업의 기업성과를 제고시킬 수 있는 구체적인 실행방안을 제시하였다.

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The influence of VAT framing on the attitude toward price frame : Focused on the moderating effect of thinking style (부가가치세 프레이밍이 가격제시방법에 대한 태도에 미치는 영향 : 사고방식의 조절효과를 중심으로)

  • Yoon, Jong-Ho;Jung, Yoon-Soo;Kim, Gwi-Gon
    • Journal of Digital Convergence
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    • v.12 no.12
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    • pp.181-188
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    • 2014
  • This study has examined the influence of VAT frame(VAT included vs. VAT excluded) on the consumer's attitude. Additionally, it has also examined the moderating effect of thinking style(holistic vs. analytic). The experiment stimuli were operated in 4 types[(product: utilitarian/hedonic)x(VAT: included vs. excluded)]. The results of this study can be summarized as follows. 1) The consumers preferred the VAT included frame to the VAT excluded frame. 2) The moderating effect of thinking style appeared. There is no meaningful difference between the VAT included frame and the VAT excluded one to analytic thinkers. But the holistic thinkers preferred the latter to the former. It is expected that this will be helpful to the person in charge of marketing for the company to establish an effective marketing strategy by considering these results.