• Title/Summary/Keyword: Tax benefits

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The Adoption of a Greenway System for Enhancing the of Open Space in Urban Areas : The Case of City of Taegu (도시자연녹지(都市自然綠地)의 이용실태(利用實態)와 효율적(效率的) 활용방안(活用方案)을 위한 Greenway 시스템 도입(導入)에 관한 연구(硏究) : 대구광역시(大邱廣域市)를 중심(中心)으로)

  • Lee, Ju-Hee;Han, Sang-Yoel;Kim, Bum-Su;Suh, Eung-Chul
    • Journal of Korean Society of Forest Science
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    • v.89 no.5
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    • pp.576-584
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    • 2000
  • The term 'greenways' is a fairly new one. The term greenways refer to linear corridors which set aside pieces of nature. The objective of this study was to find out the feasibility of developing greenways in Taegu. Sample of 446 trail users were asked to describe their use patterns and as well as their perceptions of the benefits and problems associated with trails through on-site interviews conducted during the months of July and August of 1999. Trail users in Taegu were predominately male(61%) and over half of the respondents used private vehicle to access to the study areas as compared to 2% of respondents used bicycle. Trail users responded that health & fitness and open space preservation were the two most important benefits, and the provision of trail access to disabled persons was ranked last. As problems at study areas, lack of interpretive information was the biggest problem followed by lack of drinking water, poor trail marking/signs and not enough information. Most(94.1%) of the trail users surveyed indicated that they would support greenways development and 96.8% of respondent would use after greenways development. Willingness to pay for developing greenways was assessed with hypothetical scenario. Average willingness to pay in the survey was 10,200 won as a tax. The development/application of greenways in Taegu would work best when establish a network of trails with environmentally sensitive manner.

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Measuring Benefits of Developing a Linear Park in the Gyeongin Expressway Downgrade Project by Applying CVM (CVM을 적용한 경인고속도로 일반화 및 선형공원 조성사업의 편익 측정)

  • Young Sook Eom;Sang Ke Kim
    • Environmental and Resource Economics Review
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    • v.32 no.4
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    • pp.239-266
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    • 2023
  • This study applied the contingent valuation method (CVM) to measure the benefits from an urban liner park that will be created as part of the Gyeongin Expressway downgrade project by Inchon metropolitan city government. The Incheon city government plans to create a liner park (10.5 km) in the middle of the downgraded road to provide leisure and recreation services to residents, and plans to remove retaining walls and soundproof walls to improve the urban residential environment. Considering the characteristics of a liner park that spans several districts in Incheon city and the downgraded road that will be passed by residents of nearby cities as well as Incheon residents, the target population included residents of part of Seoul and several cities surrounding Incheon. In a CVM survey of 1,000 respondents conducted in April 2018, about 70% of the respondents perceived this project positively. About 50% of 757 respondents, excluding protest bids respondents, were willing to pay additional taxes for this project. The more the respondents favored the creation of a linear park and the more they thought that this project would improve the surrounding residential environment, the more positively they evaluated the additional tax payment. The average annual willingness to pay for this project was about 15,300 won for Incheon residents and 6,800 won for residents of Seoul metropolitan area. It is interesting to observe that residents of Seoul metropolitan area, who are not directly affected by this project, were willing to pay a considerable amount for this project.

Current Status and the Future Prospect of Rehabilitation Nursing in Korea (한국 재활간호 현황과 전망)

  • Kang, Hyun-Sook;Suh, Yeon-Ok;Lee, Hae-Sook
    • The Korean Journal of Rehabilitation Nursing
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    • v.4 no.2
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    • pp.240-247
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    • 2001
  • The history of rehabilitation of disabilities in Korea began with the foreigners and missionaries who were interested in it after Korean War. In 1981, Disabled Persons Welfare Act was enacted and the 88 Paralympics brought the nations attention to the welfare and rehabilitation of persons with disabilities. Since then, the facilities and the services for the disabled persons have expanded rapidly and the rehabilitation treatment and nursing intervention are drawing more attention. Against this background, the survey on the current status of disabilities, welfare service, facilities, and rehabilitation nursing was conducted. The results of this survey are as follows. 1. According to the 2000 census of disabilities, the number of persons with disabilities in Korea is estimated at 1,449,500, or 3.09% of the entire Korean population, 0.74% up from 2.35% in 1995. 2. Disability Types in 2000 The 2000 census showed that the persons with disabilities numbered 1,449,496 out of the total population and 1,024,371 persons are registered for disability, making up 70.7% of the estimated disabled population. Among them, physically disabled persons accounted for the largest 41.7% (605,127) and mentally retarded persons stood at the smallest 9% (13,481). 3. Percentage of Disability Presence The survey showed that more than 90% of disability were acquired. However, 44.8% of mental disability and 61.4% of hearing/speaking disability were not acquired after birth. This means that these disabilities happened by congenital cause or birth accident. 4. Yearly Figure of Registered Disabled Persons In 1989, 218,601 persons registered for disability and, in 2000, the number increased by 4.7 times to 1,024,371. These figures are different from the actual number of disabled persons. According to the 1995 census, 1,053,486 were disabled persons but only 378,323registered for disability. And, in the 2000 census, 1,024,371 out of the 1,449,496 of disabled persons registered for disability. 5. Welfare Service for Persons with Disability 62.6% of the total disabled people are registered and physically disabled persons accounted for the highest percentage of 96.7%. 26.5% of non-registered disabled people said that they didnt know the registration procedure. The rest of them replied that they didnt think they were disabled or that registration didnt seem to give any benefits. 6. Welfare Policies for Disabled Persons The welfare benefits given to the disabled are as follows: Issuance of disabled sign for car drivers, Permission to use LPG fuel, Communication fee reduction, Tax exemption related to cars, Reduction of public facility fees, Household allowance, Tax reduction or exemption, Medical allowance and education subsidy for children, and Housing. 7. Current Condition of Welfare Facilities by Disability Type The welfare institutions for disabilities numbered 188 in total and they can accommodate 16,823 persons. Categories of these institutions are physical disability(37), visual disability(10), hearing/speaking disability(14), mental retardation(59), and sanatoriums(68). 8. Human Resource of Rehabilitation of Disabilities Advanced education programs include rehabilitation nursing in its curriculum and this was selected as the program of Korean Academic Society of Nursing in 1990. In November 1997, Korean Academic Society of Rehabilitation Nursing was launched and many academic meeting and seminars were held. This organization is also making efforts to develop the education program for qualified rehabilitation nursing professionals and to develop the standards of rehabilitation nursing practice. In the professionals of the rehabilitation, there are rehabilitation specialist, physical therapist, speech therapist, occupational therapist. It is needed to come up with the measures to supply stable human resources following the demand of disabled persons and to recognize the private certificates for rehabilitation professionals as official ones after reviewing the education and training programs of private institutions. 9. Rehabilitation Nursing 1) Rehabilitation nursing was taught as an independent subject in 11 undergraduate programs and 9 graduate programs. 2) Research on rehabilitation nursing in Korea were 24 experimental research and 11 non-experimental research. The intervention of experimental research were mostly education and exercise rehabilitation programs. 3) In the three rehabilitation hospitals, nursing is divided into two categories, direct nursing and education & counseling. Direct nursing includes tracheostomy or nasogastric tube care, urination and defication, skin care, pain control, complication prevention and care, prevention of injury from a fall, etc.

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Effectiveness and Market Friendly Activation of Restricted Stock Units (RSUs) in the Early-Stage Startup Ecosystem: A Focus Group Interview (FGI) Approach (초기창업생태계를 위한 양도제한조건부주식(RSU)의 시장친화적인 활성화 방안: 전문가 포커스그룹인터뷰(이하 FGI)중심으로)

  • Hwangbo, Yun;Yang, Youngseok
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.19 no.4
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    • pp.1-12
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    • 2024
  • This paper aims to examine the effectiveness of Restricted Stock Units (RSUs) in attracting and retaining top talent for startups and venture companies in the context of their implementation in July 2024. The study investigates whether RSUs align with their original intent and identifies additional measures to enhance their effectiveness. Additionally, the paper explores strategies to actively adopt and revitalize RSUs in the business field from the perspectives of experts representing key market participants within the early-stage startup ecosystem in Korea. The study employs a three-pronged approach. First, a pre-study examines how RSUs overcome the limitations of existing stock compensation schemes, the benefits they offer, and the key conditions for ensuring market-friendly effectiveness. Second, experts involved in the RSU bill's early stages identify five issues that need to be addressed to ensure the bill's market-friendly effectiveness: RSU vesting conditions, RSU vesting targets, RSU vesting scope, RSU vesting timing, and RSU vesting-related tax benefits. Third, the study conducts an FGI with experts representing key market players in the early-stage startup ecosystem to examine the effectiveness and activation measures of the proposed RSU scheme, RSU adoption within the early-stage startup ecosystem minimizing conflict of interests with existing shareholders such as venture capital investor. Finally, experts emphasize the importance of clearly defining and communicating RSU benefits to businesses for effective RSU activation. This study's significance lies in its derivation of various insights from FGI research on the effective adoption and activation of RSUs within the early-stage startup ecosystem. Moreover, it is expected to provide a methodology for gauging opinion-gathering procedures for new bills introduced to foster startup and venture company growth.

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A Study on the Perception and Attitude of Koreans toward the Welfare Rights (한국인의 "복지권"에 대한 인식과 태도 연구)

  • Kim, Mee-Hye;Jung, Jin-Kyoung
    • Korean Journal of Social Welfare
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    • v.50
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    • pp.33-59
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    • 2002
  • This study aims to provide policy suggestions by examining the perception and attitude of Koreans toward the welfare rights. The study was done through a telephone survey conducted by an opinion research institute on 2,050 respondents in 16 cities and provinces. The results are as follows. First, a majority of Koreans responded that the primary responsibility for welfare rests with the government and perceived their welfare receipt rights in a positive way. Respondents also showed an assertive attitude toward exercising their rights by stating that they intend to file a demurrer or participate in civic activities. Second, in terms of duty performance, most respondents showed different positions concerning tax hike and insurance rate increase, although they showed a stronger opposition to an increase in insurance fee. In addition, 90% of the respondents were in favor of building welfare institutions in the residential area and an overwhelming proportion of the respondents indicated that they would take an active part in welfare development by regularly paying taxes and volunteering. Third, the respondents gave a very negative rating to Koreas welfare system and its overall level. That is, people thought that the level of Koreas welfare system is on a par with that in developing or underdeveloped countries, and that the welfare system benefits no one or only the rich. People generally felt that there was not one proper welfare institution. In conclusion, the study found that Koreans have keen awareness of their welfare rights and proactive attitude toward welfare development, whereas negative viewpoint toward tax and insurance fee increases. This may stem from peoples distrust of government welfare policies and the existing welfare system. This study suggests that welfare policy is an important factor in determining peoples political attitude. Therefore, government authorities must recognize people not as passive receivers of welfare benefit but as active policy partners, and establish policies that reflect peoples high welfare rights perception and willingness to take part in welfare development.

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Cost-Benefit Analysis on Marine Transportation Safety Facility Using CVM(Contingent Valuation Method) (CVM을 이용한 해상교통안전시설 투자 편익 분석)

  • Kim, Sooyeob;Lee, Gunwoo
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2014.06a
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    • pp.73-75
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    • 2014
  • Marine transportation facility is public goods for the general public and their safety. The study used the Contingent Valuation Method (CVM), a method to estimate economic value of non-market goods, such as environmental goods. In order to analyze economic effects of marine accidents preventable by the VTS, the study estimated costs caused by marine accident cases. It conducted surveys with people and shipping companies in local areas where VTS is to be established in the future. According to a survey with people in areas where marine transportation control center is to be built (Tongyoung), the yearly benefit from building new VTS is estimated at KRW 11billion. If fees are paid in the form of income tax for five years from 2014, corresponding benefits during the same period will reach KRW 47.3 billion in current value. An analysis on economic validity of VTS establishment in Tongyong showed the B/C ration stood at 3.193, far higher than 1. The Net Present Value (NPV) was KRW 32.5 billion and the Internal Rate of Return (IRR) turned out to be 37.4% which was higher than social discount rates of 53.5%. On balance, the establishment has reasonable economic validity.

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Economic Assessment of the Battery Energy Storage System with Its Customer Type (수용가 형태에 따른 전지전력저장시스템의 경제성 평가)

  • 손학식;최준호;김재철
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.16 no.2
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    • pp.81-89
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    • 2002
  • The Battery Energy Storage System (BESS) has lots of advantages such as load leveling, quick response emergency power (spinning reserve), frequency and voltage control, improvement of reliability, and deferred generation and transmission construction. However, it is very critical that economic feasibility requires justification from the customer side of meter to promoting the dissemination of BESS in nation widely. In this paper, we proposed the economic assessment model of customer owned BESS which is complemented and improved the existing model. The proposed model is applied to the typical customer types, i.e. light industrial, commercial, and residential, which are taken from the statistical analysis on the load profile survey of Korea Electric Power COmpany (KEPCO). The economic viability performed for each customer load type to justifying their economic feasibility of BESS installation from the economic measures such as payback period, Net Present Worth (NPW), Rate Of Return (ROR). The results show that the BESS has economic benefits to the specific customer type, i.e. residential customer. Therefore, the government and the energy agency should be committing the support program, such as tax incentive, financial support, to disseminate the BESS nation widely. The results of this paper are useful to the customer investment decision-making and the national energy policy & strategy in Korea.

Research on the Interior Environment Planning of a Postpartum Care Center. (산후 조리원 실내 환경 계획에 관한 연구)

  • Lee, Jong-Hee
    • Archives of design research
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    • v.20 no.1 s.69
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    • pp.253-262
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    • 2007
  • The postpartum care center is a facility which made its debut only about 10 years ago but has now changed the nation's postpartum care culture. Women delivered of a child use the postpartum care center at this time since the low rate of childbirth has become a social phenomenon. However, while the postpartum care center is not supported legally and systematically, anybody can run it after they only file a report on businessman status with the tax office. So there are disordered wave of postpartum care startups which do not have basic facilities. Thus, this study is intended to suggest an interior environment plan considering an efficient space and users' benefits of a postpartum care center which has a characteristic difference from that of ordinary facilities in terms of targeted persons or operations but for which standards are not clear in terms of the Health and Welfare Law and the Medical Service Law. This study was conducted by investigating the actual condition of the entrance space, living space, common-use space, nursing space, administration and attached space in the six postpartum care centers selected from Seoul and Kyeonggi-do region and suggesting the direction of improvements, thus establishing the direction of interior designs and an interior environment plan. Hopefully, this study would be used as basic data on interior building plans, thus being helpful in enhancing the satisfaction of the postpartum care center user and operating the facility.

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Value Chain Model to Stabilize which Low-budget Digital Film Production System (가치사슬 구조로 본 저예산 디지털 영화제작 시스템의 안정을 위한 연구)

  • Kim, Jin-Wook
    • The Journal of the Korea Contents Association
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    • v.13 no.5
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    • pp.82-89
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    • 2013
  • The phase in digital technology expedited low-budget digital film productions in the Korean film industry; hence the international film festivals circuit became the launching pad for Korean directors as they built their reputation and careers around the critical acclaim. Pieta (Kim Ki-Duk)'s Claim on Golden Lion prize at the Venice Film Festival in 2012 would be one of the splendid achievements - the festival is considered to be one of the top the international film festival. However, the increased volume of the low-budget digital film productions are not necessarily proportional to the growth in the quality of the productions. The drawbacks to the production system appeared to be the underlying cause. In attempt to approach the issue, this article explores the production system from 2000 until now. It is illustrated that the value chain model has been transformed from general ones into vertical & horizontal integrated ones. A notable example of successful indie bands-around Hongik university area-, as well the analysis on the low-budget hit productions, especially from the mid-2000's, are introduced as the case studies. The strategies that led the success, such as subsidies policy, the tax benefits on investment firms and production companies, and the aid in international film festival submissions on low-budget digital film productions, are thus examined with further suggestions.

A Legal Review on Abuse Cases of Virtual Currency and Legal Responses (가상화폐의 악용사례와 법적 대응방안에 관한 고찰)

  • Hwang, Suk-Jin
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.2
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    • pp.585-594
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    • 2018
  • Virtual currencies have emerged along with new technologies such as block chain, artificial intelligence (AI), and big data. This study examines the benefits of a security-enhanced block chain resulting from individual trading, decentralized from governments, as well as the problems associated with misuse of virtual currencies. Virtual currencies, due to its anonymity, is vulnerable to financial crimes, such as ransom-ware, fraud, drug trafficking, tax evasion and money laundering. Use of virtual currencies can facilitate criminals avoid detection from investigative agencies. Government regulatory policy continues to address these concerns, and the virtual currency exchange has also announced a self-regulation proposal. However, a fundamental solution remains necessary. The purpose of this paper is to investigate the problems regarding abuse of virtual currency and to identify a practical system for transactions involving virtual currencies. However, in order to promote transactions involving virtual currencies and to institutionalize a governance system, multilateral cooperation is required. Although the restricting the use of virtual currencies regarding minors and foreign trade, as well as the introduction of a real-name system are considered promising prospects, many problems remain. Virtual currency is not a simple digital item but a method of redesigning the function of money. Coordinated efforts are needed globally to be able to further activate the positive aspects concerning the use of virtual currencies.