• Title/Summary/Keyword: Tax System

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Classification of Parent Company's Downward Business Clients Using Random Forest: Focused on Value Chain at the Industry of Automobile Parts (랜덤포레스트를 이용한 모기업의 하향 거래처 기업의 분류: 자동차 부품산업의 가치사슬을 중심으로)

  • Kim, Teajin;Hong, Jeongshik;Jeon, Yunsu;Park, Jongryul;An, Teayuk
    • The Journal of Society for e-Business Studies
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    • v.23 no.1
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    • pp.1-22
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    • 2018
  • The value chain has been utilized as a strategic tool to improve competitive advantage, mainly at the enterprise level and at the industrial level. However, in order to conduct value chain analysis at the enterprise level, the client companies of the parent company should be classified according to whether they belong to it's value chain. The establishment of a value chain for a single company can be performed smoothly by experts, but it takes a lot of cost and time to build one which consists of multiple companies. Thus, this study proposes a model that automatically classifies the companies that form a value chain based on actual transaction data. A total of 19 transaction attribute variables were extracted from the transaction data and processed into the form of input data for machine learning method. The proposed model was constructed using the Random Forest algorithm. The experiment was conducted on a automobile parts company. The experimental results demonstrate that the proposed model can classify the client companies of the parent company automatically with 92% of accuracy, 76% of F1-score and 94% of AUC. Also, the empirical study confirm that a few transaction attributes such as transaction concentration, transaction amount and total sales per customer are the main characteristics representing the companies that form a value chain.

A Study on the Influence of Perceived Organizational Support on Organization Commitment (조직후원인식이 조직몰입에 미치는 영향에 관한 연구)

  • Lee, HongKi;Jang, Myung Bok
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.1
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    • pp.157-168
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    • 2014
  • In general, there are three factors which compel employees to leave their position at a company: duties in organization, perception related to organization, and attitude built through the previous factors. The purpose of this study is to investigate the influence of the factors on the turnover intention and the decreasing achievement affected by the turnover. For this study, the perceived organizational support and organization commitment were chosen as worker's attitude variables which affects turnover intention. The results through the actual analysis are as follows: 1. Worker's emotional commitment is on the increase when the organization values their increased efforts as precious and makes efforts to improve welfare system. 2. Worker's turnover intention decreases as the stronger emotional commitment enables them to gain more consciousness to stay longer at the company. 3. The worker who possesses stronger lasting commitment tends to have some inclination to leave his current position if other organization offers compensation enough to make up for the current investment. 4. Worker's turnover intention decreases when they perceive that the organization acknowledges employees' value and supports them. 5. Worker's turnover intention at the small-middle sized companies is higher than at major companies. In this study, four out of five hypotheses, which are based on theoretical examinations and backgrounds, gain verified results. In the end, it is showed that the perceived organization support can increase the emotional commitment which makes it possible to decrease turnover intention. Consequently, it can be said that the appropriate human resources management is to explore the ways to decrease worker's turnover intention by improving labor environment and searching for the way to promote worker's commitment to their organization through the perceived organization supports.

Estimation for CDM of Power Generation by using Bio-diesel (바이오 디젤의 발전용 연료화 CDM 평가)

  • Hur, Kwang-Beom;Park, Jung-Keuk;Rhim, Sang-Kyu;Lee, Jung-Bin
    • Journal of Energy Engineering
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    • v.18 no.2
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    • pp.132-135
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    • 2009
  • Development of biofuels like ethanol and biodiesel for commercial uses is a recent phenomenon. However, the growth of ethanol and biodiesel has been impressive during the period 2000-2007yr. Globally, production of biodiesel stands around 8.3 billion liters. Europe leads the world in biodiesel production with 80% share of the global biodiesel production total. 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 estimation study for effect 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 generation system. As the increase of biodiesel fuel, I look forward to environment-friendly power generation and the strategy of Renewable Portfolio Standards(RPS).

The Study on New Poverty and Change of Poverty Policy in Korea (한국의 신빈곤현상과 탈빈곤정책에 관한 연구: 근로빈곤층(the working poor)의 실태를 중심으로)

  • Kim, Young-Lan
    • Korean Journal of Social Welfare
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    • v.57 no.2
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    • pp.41-70
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    • 2005
  • The object of the study is to examine the change of social-economic structure and poverty-shape to escape poverty. In Korea, the working poor have been increased by flexibility and division of labor market since the economic crisis in 1997, and are faced with hard conditions due to the vulnerable welfare system. Especially the workers who engage in irregular jobs were increased by restructure of labor market. Besides they are in unstable employment terms such as low payment, low-skill and exclusion from welfare-benefit. Many small independent businessmen are also in danger of poverty for enterprises trend to move abroad by globalization. Poverty policy in our country was focused on the absolute poor class that has relation with old age, unemployment, disable, disease etc, so they were the object of welfare policy. The poverties, however, are increasing rapidly after the economic crisis, and they work so hard but are still poor, that is, participation in labor market doesn't become an element to escape poverty. Thus the emergence of new poverties whose core consists of the working poor becomes to need new poverty policy. The study is to survey change of their economic conditions, their welfare conditions, their experiences and responses of social dangers after the economic crisis, then to explore the policy to escape poverty. As the result of the study, it shows that the working poor experienced many kinds of social dangers like unemployment, decrease of income etc. In their welfare conditions as their responses to the social dangers, the benefit of social insurance, enterprise welfare like legal retirement pay and paid leave and private welfare such as private pension and insurance are low. The working poor are faced with social dangers, moreover, they don't have skill or education for adapting themselves to information society. The study says that it needs variable policies for the working poor to escape poverty, and suggests payment & tax policies as stable income policy, occupational discipline and skill-education for promoting the quality of employment, moreover, social insurance as expansion of social welfare policy and housing & education policies whose objects are the working poor.

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The Moderating Effects of Core-Self Evaluation on the Relationship Between Entrepreneurial Self-Efficacy and Entrepreneurial Intention, Job-Seeking Stress (대학생의 창업효능감과 창업의도 및 취업스트레스 관계에서 핵심자기평가의 조절효과 연구)

  • Hyun, Sun Hae;Seo, Moon Kyo;Kwon, In Su
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.11 no.6
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    • pp.39-49
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    • 2016
  • As university students' job seeking stress and entrepreneurial intentions increase, the importance of variable research that can be applied to both concepts. However, recent studies researchers looked at only the influence variables in each concept. So they thought about the difference between entrepreneurship and employment. To solve these problems in this study was to verify the moderating effects of core-self evaluation in the relationship between entrepreneurial self-efficacy and entrepreneurial intention, job-seeking stress of university students. The data of 349 university students in korea were collected for the study. The collected data were analyzed with multi-regression modeling. All data collected from the survey were analyzed using with SPSS 21.0 The findings of the study were as follows. First, results showed that entrepreneurial self-efficacy affect entrepreneurial intention directly. Second, core-self evaluation affect job-seeking stress of university students. Finally, it was also found that there was moderating effect of core-self evaluation in relationship between entrepreneurial self-efficacy and job-seeking stress of university students. On the other hand it was found there was no moderating effect of core-self evaluation in relationship between entrepreneurial self-efficacy and entrepreneurial intention. Based on what has been learned through the analyses, The results of this study suggest that an educational system and institutional are needed to increase entrepreneurial efficacy. And It can be seen that the recognition of core self-evaluation is effective for the job seeking stress. Also, the implications and the limitations of the study were presented including some directions for future studies.

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A Study on the Improvement the Start-up Support Policy: Focused on the ICT Start-up (창업기업 지원 정책 개선 방안 연구: ICT 창업기업을 중심으로)

  • Gil, Wungyu;Bae, Hongbeom;Sim, Yongho;Kim, Seokyun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.4
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    • pp.117-128
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    • 2018
  • Various government support policies are being promoted in order to stimulate growth of SMEs. The government is striving to provide effective support through direct methods of tax, finance and indirect methods through support programs. However, the view on the government's startup policy is still tense. We are sympathetic with the need for support, but discussions continue to be made on the effectiveness of support projects and support projects. Therefore, this study evaluates the importance and satisfaction of the government start-up support project. For this purpose, we conducted questionnaires on ICT start-ups who have experienced government start-up support projects. Of these, 128 were analyzed for GAP analysis and ISA. As a result of the GAP analysis of the government start - up support project, the degree of satisfaction (4.408) was lower than the degree of importance (5.221), confirming that the beneficiary's evaluation on the start-up support project was negative. As a result of the importance-satisfaction analysis, 'R&D' and 'commercialization' are located in the maintenance area, and 'government funding', 'marketing, overseas advancement' projects are included in the concentrated area. In the low-ranking areas, there are 'entrepreneur events and networks' items. Finally, there are 'facilities and spaces', 'mentoring and consulting', and 'entrepreneurship education' in the surplus areas. As a result of multiple regression analysis, it was found that 'R&D', 'entrepreneurial education', and 'government funding' influenced satisfaction. Based on the results of this study, it is expected that it will contribute to improving the quality level of the government start-up support project by establishing the support policy for the ICT start-up enterprises and improving the system.

Urban Economic Regeneration Strategies of Local Initiative through the Analysis of Regional Strategic Industry Policy Cases (지역전략산업 육성 사례 분석을 통한 지역주도의 도시경제기반형 도시재생 추진 방안)

  • Ryu, Dong-Ju;Kim, Joo-Jin
    • Land and Housing Review
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    • v.7 no.4
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    • pp.239-249
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    • 2016
  • This study aims to find implications for urban economic regeneration strategies of local initiative by analyzing of promoting regional strategic industries, both Seongnam and Goyang in terms of regional industrial policy, institution and specialized service agency. The main results based on the case studies are as follows. First, It is a top priority to formulate the policy direction, such as selecting strategic industries and prepare means for improving it. It should keep reliability and continuity for inducing economic units. Second, It is necessary to consider the effectiveness and diversity of institutions. The institutions to be formalized by municipal ordinance and rules for making the successful implementing system of policies. It is necessary to implement strategic industry policy linked with the central government or public organizations for expanding of a diversity of policies. It is necessary to change in viewpoint on the deregulation and tax break for the private sectors as inducements to achieve the regional economy activation. Third, It is necessary to introduce the specialized service agency to improve an effectiveness and efficiency of institutions and accelerate a network within economic units.

An Influence of Accounting Information Education Characteristics on the Psychological Capital and Flow in Digital Convergence Society (디지털 컨버전스 사회에서 AI교육 특성변수가 심리적 자본과 플로워에 미치는 영향)

  • Lee, Shin-Nam
    • Journal of Digital Convergence
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    • v.14 no.4
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    • pp.139-147
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    • 2016
  • The purpose of this study is to identify the relationships between AI education characteristics and psychological capital, psychological capital and flow, AI characteristics and flow through meditating effect of psychological capital in the digital convergence society. There are three AI characteristics: correctness, usefulness, easy of use. This empirical study was examined by 282 questionnaires to the three universities that teach accounting information system. It was performed by three-step method of the hierarchical regression analysis for the multiple regression analysis and parameter using the SPSS 22.0. The results and implications by analysis are as follows. First, AI characteristics and psychological capital have statistically significant positive influence. From AI attribute, correctness was established as the most important element. Second, psychological capital positively(+) influences flow. It allowed for the developed in flow. Third, psychological capital was shown as the major meditative variable between AI characteristics and flow. Through these, this paper suggests to reinforce self-efficacy, hope, resilience, optimism.

Review and Prospects on Venture Firm Accumulation Center: The Case of Kwan-Ak Venture Town (벤처기업집적시설의 현황과 문제점 및 개선방안에 관한 연구 서울시 관악구 벤처타운 사례를 중심으로)

  • 최지훈
    • Journal of the Economic Geographical Society of Korea
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    • v.3 no.2
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    • pp.81-96
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    • 2000
  • The study examines the present condition and prospects of venture firm accumulation center in the case of kwan-ak venture town. The survey shows most of companies have been founded since 1997. Their major items are software development and the average employees are under 10 workers. According to the questionary about the type of R&D and the level of innovation, technology innovation such as the development of new product is advanced whereas tacit innovation like inter-firm cooperation is very weak. And the source of idea and information is concentrated on the within-firms and research center As a result of the analysis of regional linkage, the dependence of production and R & D is large on kwan-ak-gu, but sales and information services have emphasis on Seoul area. In the light of the affiliation of inter-firm, they response sympathy with cooperation, but could not strengthen their commercial ties yet. At last, the policy for venture firm accumulation center must intend to make tacit measures through inventing of system instead of the simple means such as the assistance of location, finance and tax.

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Third-Party Financing Contracts Between Energy Users and Energy Saving Companies (비대칭정보하에서의 최적계약 도출 -에너지절약시장)

  • Kang, Kwang-Kyu
    • Journal of Environmental Policy
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    • v.8 no.4
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    • pp.75-94
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    • 2009
  • The process of obtaining third-party financing contacts was analyzed via a two-stage game model: a "signaling game" for the first stage,and a "principal-agent model" for the second stage. The two-stage game was solved by a process of backward induction. In the second stage game, the optimal effort level of the energy saving company (ESCO), the optimal compensation scheme of the energy user, and the optimal payoffs for both parties were derived for each subgame. The optimal solutions forthe different subgames were then compared with each other. Our main finding was that if there is some restriction on ESCO's revenue (e.g. a progressive sales tax) that causes ESCO's revenue toincrease at a decreasing rate, then the optimal sharing ratio is uniquely determined at a level of strictly less than one under a linear compensation scheme, i.e. a unique balance exists. Subgames have a unique equilibrium arrived at separately for each situation,. Within this equilibrium, energy users accept energy audit proposals from H-type ESCOs with high levels of technology, but reject proposals from L-type ESCOs with low levels of technology. While L-type ESCOs cannot attain profits in the third-party financing market, H-type ESCOS can pocket the price differential between L-type and H-type audit fees. Accordingly, revenues in an H-type ESCO equilibrium increase not only in line with the technology of the ESCO inquestion, but also faster than in an L-type equilibrium due to more advanced technology. At the same time, energy users receive some positive payoff by allowing ESCOs to perform third-party financing tasks within their existing energy system without incurring any extra costs.

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