• Title/Summary/Keyword: Tax System

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A Study on the Policy Agenda for Activating PC Apartment using Focus Group Interview(FGI) (FGI를 사용한 PC공동주택 활성화 정책과제 모색)

  • Bae, Byung-Yun;Kang, Tai-Kyung;Shin, Eun-Young;Kim, Kyong-Hoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.12
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    • pp.888-895
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    • 2020
  • In the construction industry, off-site construction (OSC) is drawing attention as a production method due to changes in working hours and the supply and demand of manpower. In 1991, there was a policy of spreading and expanding the use of precast concrete (PC) apartment homes, but they have not been actively used so far since they were discontinued due to quality problems. In this study, policy tasks were analyzed to motivate the application of OSC-based PCs in the apartment housing sector, and policy directions were derived by conducting focus group interviews (FGI). Nine policies are suggested regarding the following topics: PC apartment supply quantity provision, priority application of public housing, priority supply of public housing, preferential floor area ratio, funding, tax support, improvement of business area structure, improvement of delivery method, factory certification system, and training of experts. The results of the FGIs are as follows. First, in order to revitalize PC apartment homes, leading efforts from the public sector are required. Second, rather than reorganizing the business sector or introducing a new delivery method, a policy direction that induces the strengthening of cooperation is desirable. Third, PC activation should be promoted on an institutional basis for securing appropriate construction costs and quality.

A Study on the Development of Feasibility Evaluation Model for Establishment of Public Libraries (공공도서관 설립 사전 타당성 평가모형 개발 연구)

  • Sin-Young, Kim;Hee-Yoon, Yoon
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.4
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    • pp.101-127
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    • 2022
  • Article 31(1) of the Libraries Act(Act No. 18547), which was completely revised on December 7, 2021, stipulates that "the head of a local government or the superintendent of a city/provincial office of education must formulate a plan for the establishment and operation of a public library in advance and obtain the pre-evaluation of the feasibility of establishing a public library from the Minister of Culture, Sports and Tourism." Through the preliminary feasibility evaluation at the construction stage of the public library, it is possible to adjust distribution to improve the adequacy of scale and resolve regional imbalances and gaps. In addition, it is expected to increase service satisfaction and operational enhancement by inducing faithful securing of core infrastructure (librarians, collection, facilities, systems, etc.) in terms of balanced regional development and public library construction. The purpose of this study is to develop and present the basic direction and feasibility evaluation model for establishment of public libraries. The proposed evaluation model is expected to secure the legal basis and institutional legitimacy of the pre-evaluation system for public library establishment and to prevent waste of tax due to poor construction and operation of public libraries.

The Impact of Government Subsidies and Scientific and Technological Innovation Investment on The Business Performance of Chinese Cultural Industry Enterprises (정부 보조금과 과학 기술 혁신 투입이 중국 문화산업 기업의 경영 실적에 미치는 영향)

  • Yuan, Tao;Wang, Kun;Bae, Ki-Hyung
    • The Journal of the Korea Contents Association
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    • v.22 no.1
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    • pp.250-260
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    • 2022
  • The purpose of this study is to verify the impact of government subsidies and technological innovation on the business performance of Chinese cultural industry enterprises. Therefore, this study takes 238 listed cultural industry enterprises in China from 2015 to 2020 as the object, collects 1175 samples, and uses Stata16 software for empirical analysis. The analysis results are as follows. First, government subsidies have a positive impact on the business performance of Chinese cultural industry enterprises. Second, government subsidies have a positive impact on the scientific and technological innovation of Chinese cultural industry enterprises. Third, scientific and technological innovation has a positive impact on the business performance of Chinese cultural industry enterprises. Fourth, scientific and technological innovation plays a partially mediating role in the relationship between government subsidies and business performance of Chinese cultural industry enterprises. Based on the research results, measures to improve the business performance of cultural industry companies are as follows. First, establish a modern cultural industry market system. Second, the government should expand financial and tax support for cultural industry companies. Third, promote the integration of cultural industries with scientific and technological innovation.

A Marketing Theory-Based Approach to Customer's Perceived Shopping Experience (고객의 지각된 쇼핑경험에 대한 마케팅 이론적 접근)

  • Yoon, Sung-Joon;Choi, Dong-Choon
    • Asia Marketing Journal
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    • v.10 no.1
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    • pp.95-131
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    • 2008
  • This study serves the main research purpose of verifying the hypothetical relationship between antecedent and consequence variables of shopping experience based on the classification system by Schmitt (1999) who dimensionalized experience into five components (sense, feel, think, act, relate). Specifically, the study seeks to fulfill the following three research objectives. First, it substantiates dynamic relationships among the five experiential components comprising the strategic experiential modules that serve as the basis of the theoretical framework of the study. Especially, it focuses on interactive relationships among the experiential components by taking a holistic view of the experience. Second, the study seeks to uncover the effects of pre-experiential antecedents such as shopping motivation and shopping involvement, based on taxonomy of motivation as product-centered vs. experience-centered. Third, the study investigates the effects of shopping experience on intention to revisit with regard to department store, discount store, and Internet shops, based on customers' store experiences. The major findings from this study are as follows: first, the five experiential components were found to have a high level of correlations according to hypothesis verification. Second, shopping motivation was learned to have significant effects on preference toward thinking as well as feeling experiences. That is, product-centered (vs. experience-centered) shopping motivation exerted a greater influence on cognitive (vs. affective experience than affective (vs. cognitive) experience.

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A Conceptual Approach for the Effects of COVID-19 on Digital Transformation

  • Fu, Jia;Kim, Injai
    • The Journal of Information Systems
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    • v.32 no.4
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    • pp.211-227
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    • 2023
  • Purpose In the contemporary landscape, marked by the enduring impact of COVID-19 and the recent disruptions stemming from the conflict in Ukraine, the purpose of this study is to navigate the era characterized by pervasive risk and uncertainty. Specifically, the study aims to dissect the impact of the COVID-19 outbreak on digital transformation, exploring the factors influencing this process and considering the multifaceted dynamics at play. The focus extends to the post-COVID-19 landscape, scrutinizing the implications and meanings of digital transformation both before and after the pandemic. Additionally, the study delves into future digital trends, with particular attention to climate and environmental issues, emphasizing corporate responsibilities in averting crises similar to COVID-19. The overarching goal is to provide a holistic perspective, shedding light on both positive and negative facets of digital transformation, and advocating for regulatory enhancements and legal frameworks conducive to a balanced and resilient digital future. Design/methodology/approach This study employs a comprehensive approach to analyze the impact of the COVID-19 outbreak on digital transformation. It considers various facets, such as smart devices reshaping daily routines, transformative changes in corporate ecosystems, and the adaptation of government institutions to the digital era within the broader context of the Fourth Industrial Revolution. The analysis extends to the post-COVID-19 landscape, examining the implications and meanings of digital transformation. Future digital trends, especially those related to climate and environmental issues, are prognosticated. The methodology involves a proactive exploration of challenges associated with digital transformation, aiming to advocate for regulatory enhancements and legal frameworks that contribute to a balanced and resilient digital future. Findings The findings of this study reveal that the digital economy has gained momentum, accelerated by the proliferation of non-face-to-face industries in response to social distancing imperatives during the COVID-19 pandemic. Digital transformation, both preceding and succeeding the onset of the pandemic, has precipitated noteworthy shifts in various aspects of daily life. However, challenges persist, and the study highlights factors that either bolster or hinder the transformative process. In the post-COVID-19 era, corporate responsibilities in averting crises, particularly those resembling the pandemic, take center stage. The study emphasizes the need for a holistic perspective, acknowledging both positive and negative facets of digital transformation. Additionally, it calls for proactive measures, including regulatory enhancements and legal frameworks, to ensure a balanced and resilient digital future.

Effect of Heating by Infrared Heating Lamps on Growth of Strawberry and Heating Cost (적외선 난방등을 이용한 난방이 딸기의 생육과 난방비에 미치는 영향)

  • An, Jae Uk;An, Chul Geon;Hwang, Yeon Hyeon;Yoon, Hae Suk;Chang, Young Ho;Shon, Gil Man;Jeong, Byoung Ryong
    • Journal of Bio-Environment Control
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    • v.22 no.4
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    • pp.355-360
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    • 2013
  • Diesel-burning air heater (air heater) and infrared heating lamp (infrared heater) were installed as auxiliary heaters in two single water-curtained plastic greenhouses with a set night temperature of $6^{\circ}C$ for cultivation of strawberry 'Seolhyang'. The average night air temperature was $6.6^{\circ}C$ in the infrared heater treatment and $7.1^{\circ}C$ in the air heater treatment. However, when the minimum outside temperature fell below $-10^{\circ}C$, the air heater had less internal temperature fluctuations. In contrast, the infrared heater had some cases of falling below the set temperature. The relative humidity was higher than 98% by the side-effect of water-curtain system regardless of the heating system. There was about $5^{\circ}C$ difference in leaf temperature between the turned-on and -off state of the infrared heater, and the efficacy of the infrared heater on leaf temperature was only limited to about 4 meters from the system. Peduncle length and plant height in the infrared heater tended to be greater than those in the air heater. There was, however, no statistically difference in leaf size and numbers of leaves, flowers on first cluster and branches. There was no difference in soluble solids content, fruit firmness, average fruit weight of the harvested fruits, and the yield. Comparing the heating costs, the air heater system took 622,662 won based on 543 L tax-free diesel, while the infrared heater system took 235,284 won by consuming 5,685 kWh of electricity, and 62.2% heating costs saving was achieved.

A Study on Web-based Technology Valuation System (웹기반 지능형 기술가치평가 시스템에 관한 연구)

  • Sung, Tae-Eung;Jun, Seung-Pyo;Kim, Sang-Gook;Park, Hyun-Woo
    • Journal of Intelligence and Information Systems
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    • v.23 no.1
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    • pp.23-46
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    • 2017
  • Although there have been cases of evaluating the value of specific companies or projects which have centralized on developed countries in North America and Europe from the early 2000s, the system and methodology for estimating the economic value of individual technologies or patents has been activated on and on. Of course, there exist several online systems that qualitatively evaluate the technology's grade or the patent rating of the technology to be evaluated, as in 'KTRS' of the KIBO and 'SMART 3.1' of the Korea Invention Promotion Association. However, a web-based technology valuation system, referred to as 'STAR-Value system' that calculates the quantitative values of the subject technology for various purposes such as business feasibility analysis, investment attraction, tax/litigation, etc., has been officially opened and recently spreading. In this study, we introduce the type of methodology and evaluation model, reference information supporting these theories, and how database associated are utilized, focusing various modules and frameworks embedded in STAR-Value system. In particular, there are six valuation methods, including the discounted cash flow method (DCF), which is a representative one based on the income approach that anticipates future economic income to be valued at present, and the relief-from-royalty method, which calculates the present value of royalties' where we consider the contribution of the subject technology towards the business value created as the royalty rate. We look at how models and related support information (technology life, corporate (business) financial information, discount rate, industrial technology factors, etc.) can be used and linked in a intelligent manner. Based on the classification of information such as International Patent Classification (IPC) or Korea Standard Industry Classification (KSIC) for technology to be evaluated, the STAR-Value system automatically returns meta data such as technology cycle time (TCT), sales growth rate and profitability data of similar company or industry sector, weighted average cost of capital (WACC), indices of industrial technology factors, etc., and apply adjustment factors to them, so that the result of technology value calculation has high reliability and objectivity. Furthermore, if the information on the potential market size of the target technology and the market share of the commercialization subject refers to data-driven information, or if the estimated value range of similar technologies by industry sector is provided from the evaluation cases which are already completed and accumulated in database, the STAR-Value is anticipated that it will enable to present highly accurate value range in real time by intelligently linking various support modules. Including the explanation of the various valuation models and relevant primary variables as presented in this paper, the STAR-Value system intends to utilize more systematically and in a data-driven way by supporting the optimal model selection guideline module, intelligent technology value range reasoning module, and similar company selection based market share prediction module, etc. In addition, the research on the development and intelligence of the web-based STAR-Value system is significant in that it widely spread the web-based system that can be used in the validation and application to practices of the theoretical feasibility of the technology valuation field, and it is expected that it could be utilized in various fields of technology commercialization.

Improvement Plan to Facilitate a Landscape Architectural Promotion Facility and Complex System (조경진흥시설과 조경진흥단지 제도 활성화 방안 연구)

  • Kim, Yong-Gook;Kim, Shin-Sung
    • Journal of the Korean Institute of Landscape Architecture
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    • v.46 no.1
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    • pp.9-16
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    • 2018
  • Landscape architecture is an indispensable professional service in building sustainable land and urban environments. The landscape architecture industry is closely related to the promotion of the health and welfare of the people, urban revitalization and residential environment improvement as well as job creation. Despite various public interest values of landscape architecture, the growth engine of the landscape architecture industry, which is supposed to improve the quality of landscape services, has stagnated. In 2015, the Landscape Architecture Promotion Act was enacted to provide a landscape architectural promotion facility and complex system to support revitalization through the integration of the landscape architecture industry. The purpose of this study is to suggest an improvement plan to enhance the effectiveness of the landscape architectural promotion facility and complex system. The results of the analysis are as follows: First, workers and experts in landscape architecture recognized the need for policies and projects to promote the landscape architecture industry. Second, the industrial types suitable for the landscape architectural promotion facility were landscape design, landscape maintenance and management, and landscape construction industry. Meanwhile the industrial types suitable for a landscape architectural promotion complex were landscape trees and landscape facilities production and distribution. Third, the expected effect of the designation of the landscape architectural facility was 'the increase of the business opportunity through the expansion of the network'. On the other hand, that of the landscape architectural promotion complex was 'the activation of various information sharing'. Fourth, 'the size of the local government landscape architecture industry and the capacity to cultivate' was the most important among the designation criteria of the landscape architectural promotion facility. As for that of the landscape architectural promotion complex, the 'feasibility of promotion plan' was the most crucial. Fifth, 'tax benefit and deductible exemption' was considered as a necessary support method for the activation of the landscape architectural promotion facility, and 'maintenance and management fee support' was recognized in the case of the landscape architectural promotion complex.

The Welfare Systems in Sweden and Korea with a Focus on the Demographic Transition (인구변천 과정에서 본 한국과 스웨덴의 복지 상태 비교)

  • 김성이
    • Korea journal of population studies
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    • v.18 no.2
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    • pp.51-69
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    • 1995
  • The Swedish welfare state has been the model for others to emulate the archetypical example of state intervention. The state interventions are presented in the form of legal acts. These social welfare acts can be classified according to the demographic transition theory. According to the Bogue's theory, the demographic transition in Sweden took place in four stages : the pre-transitional stage before 1810; the early transitional stage from 1810 to 1860; the mid-transitional stage from 1860 to 1930; the late transitional stage from 1930 to now. As we look into the social welfare acts in Sweden, the relief of the poor was the major concern of the early transitional stage, the care of workers was the major concerns of the mid-transitional stage and the care of the families was the major concerns in the late transitional stage. The Korea's transition period can be devided as follows; the pre-transitional stage before 1960; the early transitional stage from 1960 to 1969; the mid-transitional stage from 1970 to 1987; and the late transitional stage from 1987 to now. In Korea, the major concern of the early transitional stage was the care of the officials and the workers; in the mid-transitional stage the care of the aged and the handicapped were the major concerns. And in the late transitional stage the expanding of the welfare clients was the major concern. If we compare the results of both countries, the relief of the poor, the care of the workers and the care of the families will be the major concerns in Korea, because the social welfare acts in Korea are extended to specific groups and not to the whole population. The acts related to these social issues have been arranged in 120 years in Sweden. But Korea had to do the same work in 27 years. So the burden of making those social acts will be four times heavier. If we want to extend the benefits of the social system to the general population, we need to look at the design and approach of the swedish model. The reason why swedish social acts constitute an international model has more to do with the uniqueness of its design and approach. First of all, it is characteristic by its universalism, secondly by its emphasis on social services and thirdly by its productivitism. Also the swedish welfare state supported by a high-tax system called the earnings-related welfare system. In order to achieve an effective welfare state, we Koreans should pay attention to the relief of the poor, the care of the worker and the families. We should also focus on a good system design and prepare appropriate budgets.

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Industrial Policy as a Development Strategy: Cuba' s Experience and Policy Implications (개발전략으로서 산업정책: 쿠바의 경험과 정책적 시사점)

  • Cin, Beom Cheol
    • International Area Studies Review
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    • v.22 no.3
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    • pp.3-27
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    • 2018
  • This paper analyzes Cuba's market-oriented reforms to alleviate essential problems with socialist countries such as soft budget constraints and incentive problems. It also discuss about effectiveness of industrial policy as a development strategy. The soft budget constraints and incentive problems resulted in the collapse of Soviet bloc and COMECON in early 1990s. After the collapse, Cuban economy suffered a steep dive, and national income tumbling down rapidly. Cuban faced serious shortages of food, gasoline, and other basic necessities of life. To halt and partially reverse economic downturn and dire austerity in the 1990's, the Cuban government made some partial reforms to the inherited Soviet system of cental planningand faced severe shortage in food, energy, and daily necessities. In response to the economic crisis. Cuba introduced economic reforms and implemented industrial policy as a development strategy as long as Cuba maintained a strong socialist country. Cuban government established the economic free zone law and attempted to induce foreign direct investment by implementing export-led industrial policy. Fiedel Castro approved the Law No. 165 "Free Zones and Industrial Parks", in 1996. However, Cuba's ESZ strategy seems to have failed because of the U.S. sanctions, but also because of Cuba's own policies, which do not allow foreign investors to hire workers directly and impose a high implicit tax on wages. By limiting advanced techniques of personnel and organization management, indirect employment can result in lowering work efforts and productivity of workers, and aggravating production efficiency in the ESZs. Another reason to fail comes from the double wage structure due to the double monetary-exchange rate system. Most of the high non-wage costs result from the double exchange rate system. Due to Cuba's imbalanced industry and production structures, concentrated labor force, and urbanization and centralization of agriculture production, the industrial transformation development model suggested by Lewis has not been successful unlike other Asian agriculture-led development model. Cuba has to overcome many difficulties in implementing industrial policy as a development strategy.