• 제목/요약/키워드: Tax structure

검색결과 145건 처리시간 0.022초

한국과 중국에서의 병풍쌈(Parasenecio firmus (Kom.) Y.L.Chen) 개체군 분포지의 생태적 특성 비교 (Comparison of Ecological Characteristics of Parasenecio firmus Population in Korea and China)

  • 김영화;안영희
    • 한국환경과학회지
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    • 제19권2호
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    • pp.197-207
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    • 2010
  • This study was carried out to investigate the ecological characteristic of native Parasenecio firmus population in Korea and China. The survey quadrates were located in the middle of the native P. firmus habitats. According to the field survey, the habitats of P. firmus were classified into same Tilia amurensis community in tree layer. The investigation of native habitat in Korea shows that P. firmus inhabited deciduous forest from with T. amurensis, Acer pictum subsp. mono, Carpinus cordata and Acer pseudosieboldianum, which was similar to vegetation structure of Mt. Laoling in China. The result of the cluster analysis which uses SYN-TAX 2000 program, dissimilarity from 53% level was on a large scale divided at 2 units. The research revealed 96 taxa in total, in which 51 families, 81 genera, 21 varieties, 5 forma, 1 sub-species and 67 species were checked in the flora of the native P. firmus habitats.

농촌지역 개발정책의 지방화 방향 (Localization of the Rural Development Policy)

  • 최찬호
    • 농촌지도와개발
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    • 제4권1호
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    • pp.57-72
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    • 1997
  • Korean agriculture and rural sector has undergone a wide range of reform after the Uruguay Round. Major policy measure is to put finances of huge budget from tax payers since 1994 in preparation of the Rural Development Strategy and Reform Program. Both in the total amount and individual size of the subsidy and loan for eligible farmers and farmers group are large and drastically enormous than any other programs in the past. The strategy adopted was a bottom-up approach, Particularly in selecting the project with local autonomy. However, it has been still criticized as the form of centralized control of budget and decsion. In terms of the program effectiveness too, it is doubtful to judge that Korean agriculture is in a road to getting the international competetiveness as targeted. Since the local autonomy was started in 1995, the political structure has been settling in a way to be more locally institutionalized. Rural development policy, as the key point of economic and industrial dimension of local autonomy, should be initiated and practiced in real term by the local government. This paper, in this concern, in reviewing the past rural development prolicy and programs, discussed the necessary issues relevant to legal bases of land uses in Korea. Further, the direction of increasing local automous power of local government was discussed in the senses of budgetary control and decision. The power and budget should be allocated more to the rural development plans of local government in order to fulfilize integrated rural spatial development in this new era of globalization.

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건강보험의 지속을 위한 개혁과제 (Health Care Reform for Sustainability of Health Insurance)

  • 이규식
    • 한국병원경영학회지
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    • 제15권4호
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    • pp.1-26
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    • 2010
  • We achieved both industrialization and democratization during the shortest period in the world. We also achieved good performance in national health insurance: universal coverage, solidarity in financing, equitable access of health care. However, national health insurance system has faced the problem of sustainability: various expenditure and financing problems. The problem of sustainablity has two facets of economic sustainability and fiscal sustainability. Economic sustainability refers to growth in health spending as a proportion of gross domestic product(GDP). Rapid increasing rate of health spending exceeds the growth rate of domestic product. Growth in health spending is more likely to threaten other areas of economic activity. Concern on fiscal sustainability relates to revenue and expenditure on health care. Health care financing face demographic and technical obstacles. Democratic obstacle is aging problem. Technical obstacle is collection of contribution. Expenditure of health care has various problems in benefit structure and efficiency of health care system. In this article, I suggest several policy reforms to enhance sustainability: generating additional revenue from value added tax, changing method of levying contribution, increasing efficiency of health care system by introducing the competition principle. restructuring of benefit scheme of health insurance. contracting with health care institutions to provide health care services.

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Active Distribution System Planning Considering Battery Swapping Station for Low-carbon Objective using Immune Binary Firefly Algorithm

  • Shi, Ji-Ying;Li, Ya-Jing;Xue, Fei;Ling, Le-Tao;Liu, Wen-An;Yuan, Da-Ling;Yang, Ting
    • Journal of Electrical Engineering and Technology
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    • 제13권2호
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    • pp.580-590
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    • 2018
  • Active distribution system (ADS) considering distributed generation (DG) and electric vehicle (EV) is an effective way to cut carbon emission and improve system benefits. ADS is an evolving, complex and uncertain system, thus comprehensive model and effective optimization algorithms are needed. Battery swapping station (BSS) for EV service is an essential type of flexible load (FL). This paper establishes ADS planning model considering BSS firstly for the minimization of total cost including feeder investment, operation and maintenance, net loss and carbon tax. Meanwhile, immune binary firefly algorithm (IBFA) is proposed to optimize ADS planning. Firefly algorithm (FA) is a novel intelligent algorithm with simple structure and good convergence. By involving biological immune system into FA, IBFA adjusts antibody population scale to increase diversity and global search capability. To validate proposed algorithm, IBFA is compared with particle swarm optimization (PSO) algorithm on IEEE 39-bus system. The results prove that IBFA performs better than PSO in global search and convergence in ADS planning.

Differences among Credit Rating Agencies and the Information Environment

  • PARK, Hyunjun;YOO, Youngtae
    • The Journal of Asian Finance, Economics and Business
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    • 제6권2호
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    • pp.25-32
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    • 2019
  • In the Korean capital market, there are three credit rating agencies. Potential credit ratings based on credibility in the financial market are calculated independently for each rating agency. It often happens that despite the fact that the grades of the rating agencies are the same and have the same rating system, their actual ratings are different, even for the same firm. In such circumstances, investors may wonder why. In this study, we assume that the cause is the information environment in which the company operates. The credit ratings of rating agencies are mainly classified into bonds or commercial papers. The bonds are rated primarily for long-term of three years or more, and commercial papers specify ratings for less than one year. The information environment to be verified in this study was observed with a commercial paper. Under the assumption the larger the analyst following is, the more transparent is the information environment, we analyzed the influence of the number of analysts following on the degree to which ratings conflicted among credit rating agencies. The results of our analysis confirmed that opinion conflict among credit rating agencies is clearly reduced for companies with good information environments.

시장개방 도입기 부패 영향요인 연구 - 미얀마 기업을 대상으로 (A Study on the Factors Influencing Firm Cor ruption at the Beginning of Market Opening : The Case of Myanmar)

  • 임헌진;유천;박현용
    • 한국경영공학회지
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    • 제23권4호
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    • pp.19-31
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    • 2018
  • Corruption is a serious political factor that distorts economic structure and slows economic development. In particular, the transition to the market opening economy increases the corruption incentives due to the transitional situation. The purpose of this study is to investigate the influencing factors on corruption using 2013 Myanmar Enterprise Survey data provided by World Bank. As a result of the analysis, it was found that the manager's willingness to dealing the regulation and the necessity of licensing had a positive relationship with corruption at the level of 90% and 95%, respectively. In the competitive environment factor, the intensity of the competition showed a significant increase at the level of 90%. In the institutional environment, the perception of social corruption and the obstacle of the taxation authorities increased the corruption. On the other hand, the increase in the instability of the political environment and strict enforcement of laws has been shown to reduce corruption. However, there was no significant relationship between managerial capacity, corruption of competitors, tax rate, and administrative environment.

국적외항선사의 경영실태분석과 재무구조 영향요인에 관한 실증연구 (A Study on the Financial Structure Effect Factor and Business Analysis of Ocean Shipping Companies)

  • 이성윤;김영대;안기명
    • 한국항해항만학회지
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    • 제43권4호
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    • pp.264-272
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    • 2019
  • 본 연구에서 기업가치의 대용변수로 활용된 투하자산수익률과 재무구조(부채비율)은 정(+)의 관련성을 보이고 있다. 이는 재무적 곤경에 처하기 이전에는 자기자본비용보다 절세효과가 있는 부채의 자본비용이 저렴하기 때문에 기업가치와 재무구조는 정(+)의 관련이 있다는 정태적 절충이론과 부합되는 결과이다. 또한, 영업수익성(EBITDA/매출), 투자안전성, 총자산 성장률, 순운전자본 그리고 감가상각비는 재무구조(부채비율)와 부(-)의 관련성을 띠고 있다. 이는 성장률이 낮을수록 부채비율이 높다는 Jensen의 부채의 통제가설과 수익성과 현금흐름이 높은 기업은 내부자금조달이 원활하므로 부채비율이 낮다는 자금순위이론에 부합되는 연구결과이다. 연료비, 차입금, 총자산회전율, 금융비용, 용선료, 유형자산율은 부채비율과 유의적인 정(+)의 관련성을 띠고 있다. 이는 대리이론과 부합되는 결과이며 파산한 H선사처럼 과도한 용선료가 우리나라 외항선사의 재무구조를 압박하는 요인으로 확인하였다.

경주시에 대한 중저준위 방사성폐기물처분장 건설 프로그램의 장기적 효과 (A Long Term Effect Prediction of Radioactive Waste Repository Facility in Gyeongju)

  • 오영민;정창훈
    • 한국시스템다이내믹스연구
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    • 제9권2호
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    • pp.105-128
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    • 2008
  • City of Gyeongju's referendum finally offered the long-waited low-level radioactive waste disposal site in November 2005. Gyeongju's positive decision was due to the various economic rewards and incentives the national government promised to the city. 300 billion won for an accepting bonus, the location of the headquarter building of the Korean Hydro and Nuclear Power Co., and the accelerator research center and 3.25 trillion won for supporting regional development program implementation. All of the above will affect the city's infrastructure and the citizens' economic and social lives. Population, land use, economic structure, SOC and quality of life will be affected. Some will be very positive, and some will be negative. This research project will see the future of the city and forecast the demographic, economic, physical and environmental changes of the city via computer simulation's system dynamics technique. This kind of simulation will help City of Gyeongju's what to prepare for the future. The population forecasting of the year 2046 will be 662,424 with the waste disposal site, and 327,274 without the waste disposal site in Gyeongju. The waste disposal site and regional supporting program will increase 184,246 Jobs more with 1,605 agriculture and fishery, 5,369 manufacturing shops and 27,577 shops. The population increase will bring 96,726 more houses constructed in the city. Land use will also be affected. More land will be developed. And road, water plant and waste water plant will be expanded as much. The city's financial structure will be expanded, due to the increased revenues from the waste disposal site, and property tax revenues from the middle-class employees of the company, and the high-powered scientists and technologists from the accelerator research center. All in all, the future of the city will be brighter after operating the nuclear waste disposal site inside the city.

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뉴욕시 컴파스 레지던스 개발에 대한 분석적 고찰 -개발의 구조적 특징 및 재원조달방식을 중심으로- (A Study on Compass Residences Development in NYC -Focusing on the Characteristics of Development Structure & Financing-)

  • 이우형
    • 한국산학기술학회논문지
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    • 제16권1호
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    • pp.785-792
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    • 2015
  • 본 연구는 현재 뉴욕시 블롱스에서 진행 중인 컴파스 레지던스(Compass Residences)개발에 대한 사례연구로 저렴주택개발을 위한 사업구조 및 재원조달방식을 중심으로 분석한다. 웨스트 팜(West Farms)개발로도 알려진 개발사례는 낙후된 공업지역 내에 임대형 저렴주택 공급을 목표하며 총 $350M의 사업규모를 가지는 뉴욕시의 대표적인 저렴주택 개발 사업이다. 특히 주안점으로 도심지내 버려진 공업용 부지의 활용한 단계적 개발진행과 함께 저렴주택개발을 위한 다양한 공공부문의 지원을 활용한 다층적 재원조달방식에 주목할 수 있다. 이는 면세채권과 연동된 LIHTC을 중심으로 다양한 지원프로그램으로 구성된다. 이러한 저렴주택의 개발사례의 분석은 국내 서울시가 추진하는 시유지 활용 및 사회적 기업유치 등을 통한 임대주택 개발의 노력에 참조할 만한 시사점을 제공하고 나아가 국내 공공임대주택 개발의 다양한 사업방식 개발에 일조할 것으로 기대한다.

지하구조물 계측센서의 내구연한 기준에 대한 규정 분석 연구 (A study on the regulation of durability standard of underground structures monitoring sensors)

  • 우종태
    • 한국터널지하공간학회 논문집
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    • 제20권1호
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    • pp.73-81
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    • 2018
  • 본 논문은 지하구조물 계측센서의 내구연한 기준에 대한 규정 분석 연구로 국내 건설공사 발주기관의 건설 계측센서에 대한 내구연한 기준을 조사 분석하고, 법인세 시행규칙에서 건축물 등의 기준 내용연수 및 조달청의 건설계측 및 건설기계 관련 내용연수 기준을 분석하였다. 지하 구조물에 설치되기 전 조달청에서 물품 자체로 구매하는 경사계와 변형률계 등의 내구연한 기준은 8년에서 10년을 제시하고 있으나, 건설공사 시 원 지반 및 콘크리트 구조물 내에 설치된 계측센서는 지하수 영향 및 다짐 등 여러 가지 불리한 요인으로 물품 자체의 내용연수보다는 상당 기간 단축될 것으로 판단된다.