• Title/Summary/Keyword: Tax deduction

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An Exploratory Study on Factors influencing the Giving Behavior : focusing on Self-Esteem and Perceived Responsibility toward Social Welfare (기부행동의 영향요인에 대한 탐색적 연구 : 자아존중감과 복지책임주체 인식을 중심으로)

  • Park, Seong-Taek;Kim, Woon-Ha;Kim, Tae Ung
    • Journal of Digital Convergence
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    • v.15 no.10
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    • pp.151-160
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    • 2017
  • Giving behavior can be defined to be a behavior intended to benefit the society's charity works and public works via sharing one's financial resources. The determinants of giving behavior largely consist of sociodemographic factors, such as the income, age, gender, religion, education level, residential areas, and tax deduction policy, etc. This paper considers the income level, self-esteem, and perceived responsibility toward social welfare, as the major research variables. Statistical results, based on 2014 Korean Welfare Panel data, show that the income level and self-esteem have positive influence on participation intention in charitable giving. However, welfare responsibility has negative impact on participation intention. Second, household income was the only salient, negative factor for giving efforts defined as the amount of donation over income, implying that the higher income brackets are giving less money relative to their income level, than those with lower income level. Contrary to our expectation, self-esteem and welfare responsibility were not statistically significant explanatory variables.

A Study on the Value Added Criterion of Rules of Origin under FTAs with the US and EU: Focusing on Automotive Sector

  • Chung, Jae-Wan;Han, Ki-Moon
    • Journal of Korea Trade
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    • v.23 no.6
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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.

The Power Relevant to Curatorship (큐레이터십과 관련된 권력)

  • Lee, Ji-Ho
    • The Journal of Art Theory & Practice
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    • no.3
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    • pp.51-66
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    • 2005
  • With the advent of the time when the competitiveness of a nation or a city can be evaluated by the extent of cultural reception, the art exhibitions, like other genres of art, are actively held in various ways by different institutions. The spaces of exhibition offered not only by public museums and galleries but also by private galleries, alternative spaces and open-air exhibition spots are being increased. Likewise, the number of exhibitions organized on a large scale by Biennales and local governments is on the increase. In accordance with actual tendency, the Ministry of Culture and Tourism has planned to increase the number of museums and galleries up to 500 by the year of 2011. Under these circumstances, the actual situation shows that the central and local governments are adopting beneficial measures to support the private galleries such as permission of construction on green belt areas and tax deduction. That is, our society has come to realize that the necessity and importance of public as well as private galleries to play their roles as cultural and educational institution. Now, the number of galleries is growing. Exhibitions are held everywhere. Therefore, spectators have more chance to visit them than before. With these conditions and the growing number of amateurs, social interest in curator organizing exhibitions is getting popular. Because of the rise of curatorial popularity on the social level, the influence of curators which is exercised within the gallery seems to become gradually enlarged. In reality, it is true that the curatorial influence cannot be ignored more than ever for appear in various fields their new features made from their professional cometence. The function of gallery is more strengthened and its position is more heightened than those in 80s. For these reasons, the curators whose playground is the gallery, they may be regarded as invisible power to the artists. Futhermore, their influence as such seems to be more likely because our world of art does not still have any reliable system of art criticism. Nevertheless, considering the actual situation in which national and public galleries as cultural institution would rather exist on the local sentiments or political dynamics than on autonomy, there must be some restrictions for the galleries and the curators to obtain the power. In this context, the actual moment is looked upon as transitional period to make the curatorship settled down. Before discussing the power relevant to curatorship, we are going to examine first the role and function of curator and then the new curatorial role and function at the age of information. Finally, we will see in sequence the development and problems of curatorship, the power and dilemmas of curator.

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Institutional Dynamics of In-Work Poverty Determination: Distributive Process of Labor Markets, Households, and the Welfare State Using Korean Welfare Panel Study, 2008-15 (근로빈곤 결정의 제도 동학: 노동시장과 가구, 복지국가 분배 과정 분석)

  • Ryu, Kirak
    • 한국사회정책
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    • v.25 no.4
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    • pp.71-104
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    • 2018
  • This paper adopts a distributive performance process model of in-work poverty based on labor markets, households, and welfare states and analyzes the 4-11 waves of the Korean Welfare Panel Study during 2008-15. Previous studies on in-work poverty have focused on the definitions and concepts of in-work poverty by analyzing employment and unemployment persistence and repetition dynamics, but rarely paid attention to institutional distributive performance. In this regard, this study preforms a stepwise analysis of labor markets, households, and welfare states as a process of income generation in labor markets, satisfaction of welfare needs and income pooling at households, and deduction of social security contribution and income tax as well as receipt of public transfer income at welfare states. Results of empirical analysis show that in-work poverty had been on increase during 2008-11, followed by a decrease between 2012-15. At labor market stages, full time status had the most prominent impact on in-work poverty process, while status by employment and contract type have generated a huge variation as well. At household stages, household work intensity and number of earners contributed to reduction of in-work poverty, but the relations did not seen to be straightforward. However, welfare state played little role in lifting employees out of in-work poverty. In terms of institutional distributive process, in-work poverty was prevalent in either household-welfare state stage or labor market-household-welfare stage. Non-vulnerable group in terms of in-risk poverty was around 80% of the sample during the period of analysis, the size of which has remained constant.

Current Status and Activation Plan of Hospice Palliative Care in Korea - Based on Hospice Palliative Care Facilities Survey (국내 호스피스.완화의료 현황 및 활성화 방안 - 호스피스.완화의료 기관 조사를 바탕으로)

  • Kyung, Min-Ho;Jang, Yu-Mi;Han, Kyung-Hee;Yun, Young-Ho
    • Journal of Hospice and Palliative Care
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    • v.13 no.3
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    • pp.143-152
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    • 2010
  • Purpose: This study aimed to evaluate the current status of hospice palliative care facilities in Korea. Based on the result, we attempted to suggest activation plans of hospice palliative in Korea. Methods: To conduct a survey, we obtained a list of hospice palliative care facilities from related agencies and academic societies. A survey was conducted from February, 2009 to March, 2009. The survey was consisted of general characteristics of organizations, manpower, facilities & equipments, and so on. In addition, we used data from Statistics Korea to estimate the number of beds required and the bed occupancy rate. Results: Total number of facilities responded to the questionnaire were 53. Forty-two facilities were general hospitals and 6 facilities were clinics among the total 53 facilities, and 18.8% of facilities were located in Seoul, Incheon and Gyeonggido. Overall bed occupancy rate was rather low as 21.9%, and there were 4 provinces where bed occupancy rates were 0%. Deaths in hospice palliative care facilities during 2008 were 6.3% of total deaths from cancers. As for the questions about the financial status of facilities, 86% of facilities were answered financial insufficiency. Also more than half of the facilities gave financial insufficiency as the reason for shortage of human resource supplies and inability to achieve the standard for authorization by the government. Facilities answered in order to activate the hospice palliative care, governmental support is needed, mostly in financial support (71.2%), donation tax deduction (43.1%), and setting up a public utility foundation (23.5%). Conclusion: This study showed low rates of hospice palliative care use and bed occupancy in Korea. Regional variance in bed occupancy rate was significantly high. As a roadblock for these problems, most of the facilities cited financial insufficiency. Therefore, there must be some action plans to boost financial support to activate hospice palliative care in Korea. Finally, efforts to improve these circumstances including lack of understanding about hospice and palliative care, are needed as well.