• 제목/요약/키워드: Tax-4

검색결과 375건 처리시간 0.032초

일차의료기관의 이동 현황과 이에 영향을 미치는 요인에 대한 연구 (Current Status and Reasons for the Location Change of Primary Medical Institutions in Korea)

  • 신순애;이진석;김창엽;김용익;하범만
    • Journal of Preventive Medicine and Public Health
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    • 제34권3호
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    • pp.219-227
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    • 2001
  • Objectives : To understand the current status of the opening, closing and relocation of primary medical institutes in Korea and identify the underlying decision factors. Methods : Sources of analyzed data included the medical institutional master file at the National Health Insurance Corporation(1998, 2000) and Regional Statistic Annual Bulletins. To investigate changes including the opening, closing and relocation, a total of primary medicalinstitutions(16,757 in 1998, 19,267 in 2000) were analysed. Results : Between 1998 and 2000, there was a 15.0%(2,510) increase in the number of primary medical institutions and the rate of increase in the rural area was higher than the urban area, and higher for specialty clinics than primary practice. However, these findings did not suggestany improvement in the maldistribution of primary medical institutions. During the time period studied, newly opened and closed primary medical institutions numbered 4,085 and 1,573, respectively. Additionally, institutions thatrelocated numbered 2,729, or 16.3% of all primary medical institutions in operation in 1998. These openings and closings were more frequent among young doctors. As a result of our analysis on the underlying regional factors forrelocation, the factors that were statistically significant were local per capita tax burden and the number of schools per ten thousand persons. !n, the case of institutional factors, movements were significantly associated with gender and the location of primary medical institutions. Conclusions : In order to establish effective long-term intervention for primary medical institutions, further study and monitoring of primary medical institutions and the identification of factors influencing opening location and relocation is necessary.

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글로벌 on-line 거래에서의 디지털 상품(商品)에 대한 관세부과(關稅賦課)의 모델과 평가 (Models of the Tariff Imposition on Digital Goods and Its Appraisal in Global On-line Transactions)

  • 최흥섭;허은경
    • 통상정보연구
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    • 제8권2호
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    • pp.141-162
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    • 2006
  • This paper focuses on the phenomenon that international payment system is essential as reverse action of delivery or supply of digital goods in global transactions. In order to impose the customs duties on imported goods in global on-line transactions, the imposition of tariff by tracing the payment process when business transaction is occurring is recommended. The purpose of this study is to review the countermeasures for effective tariff imposition system by using the model of the main payment tools in global transactions. Some models reviewed in this paper are as follows : i) a model of withholding taxes at the source by the credit company ii) a model of self declaration by the importer iii)a model of registering by overseas company iv) a model of negotiating after the taxation at the export country This study is different from existing preceding research at the point of view of presenting 4 models and doing appraisal by each model. It should be done more in depth and various study on the model of the tariff imposition system about the models reviewed at this paper. Systematic and reasonable alternatives which are actually adoptable at the system should also be studied and examined carefully. Because it is required that tariff imposition system on the digital goods should be harmonized with that of traditional business in order to obtain effectiveness and rightfulness, and especially, in order to get justness for the imposition a tariff on digital goods, the process of tax imposition should be predictable and be sure to get the fairness by enhancing the equilibrium, impartiality and transparency.

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지역사회 보건교육 (Community Health Education)

  • 이주열;박천만;서미경;최은진
    • 보건교육건강증진학회지
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    • 제24권4호
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    • pp.241-249
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    • 2007
  • Health education aims at behavior change rather than just delivering health knowledge to people. In Korea health education activities in public sector began in 1960 and they were included in the primary prevention program in communities. This article reviewed current health education programs in healthy living practice programs provided by local public health centers in Korea and drew implications for the future role of health education in community setting. Health education has been a core function of the National Health Promotion programs in the nation since the enactment of the National Health Promotion Law in 1995. The National Health Promotion programs are funded by the National Health Promotion Fund which are drawn from tobacco tax. The National Health Promotion programs include healthy living practice programs (smoking prevention and cessation programs, moderate alcohol use programs, physical activity promotion programs, and nutrition programs), chronic disease prevention programs, oral health programs and public hygiene programs. Methods of the National Health Promotion programs include health education, health counseling, health class, health information management, survey and research. Smoking prevention and cessation programs include smoking cessation clinic, smoking cessation education, non-smoking environment program, and non-smoking campaign. Moderate alcohol use programs include alcohol use education, moderate alcohol use campaign, alcohol use counseling, and alcohol free environment programs. Physical activity promotion programs include obesity control, targeted exercise program, and exercise civic group programs. Nutrition programs include nutrition management, obesity management, nutrition education, breakfast eating program, and nutrition counseling and treatment programs. The health education programs in community are not efficient today because there are many overlapping contents and short term goals. Community health education programs needs to be more comprehensive. Workforce development is another big issue at the moment because the National credential program will begin in 2009. Variety of community health education programs should be developed and funded by the national health promotion fund.

해양바이오수소개발 사업의 상업생산을 위한 예비경제성평가 (Economic Feasibility Study for Commercial Production of Bio-hydrogen)

  • 박세헌;유영돈;강성균
    • Ocean and Polar Research
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    • 제38권3호
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    • pp.225-234
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    • 2016
  • This project sought to conduct an economic feasibility study regarding the commercial production of bio-hydrogen by the marine hyperthermophilic archaeon, Thermococcus onnurineus NA1 using carbon monoxide-containing industrial off-gas. We carried out the economic evaluation of the bio-hydrogen production process using the raw material of steel mill by-product gas. The process parameter was as follows: $H_2$ production rate was 5.6 L/L/h; the conversion of carbon monoxide was 60.7%. This project established an evaluation criterion for about 10,000 tonne/year. Inflation factors were considered as 3%. The operating costs were recalculated based on prices in 2014. The total investment required for development was covered 30% by capital and 70% by a loan. The operation cost for the 0.5-year test and integration, and the cost for the first three months in the 50% production period were considered as the working capital in the cost estimation. The costs required for the rental of office space, facilities, and other related costs from the construction through to full-scale production periods were considered as continuing expenses. Materials, energy, waste disposal and other charges were considered as the operating cost of the development system. Depreciation, tax, maintenance and repair, insurance, labor, interest rate charges, general and administrative costs, lubrication and miscellaneous expenses were also calculated. The hydrogen price was set at US$ 4.15/kg for the economic evaluation. As a result, the process was considered to be economical with the payback period of 6.3 years, NPV of 18 billion Won and IRR of 26.7%.

중국중재제도의 국제표준화에 대한 연구 (A Study for International Standardization of China Arbitration System)

  • 김석철
    • 한국중재학회지:중재연구
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    • 제18권3호
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    • pp.117-138
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    • 2008
  • This study lies on building the International Standardization of China Arbitration System for improving a relationship of mutual trust and the safety trade between China and other worldwide countries, especially, South Korea as their one of the biggest trading partners through the comparative analysis of China and UNCITRAL Arbitration Law. In this analysis, the differences from China and UNCITRAL in arbitration law are like belows ; lack of arbitrator's international mind, the limitation of private property right, prohibition of Ad. hoc arbitration, arbitrator's biased nationalism, localism, and their short specialties. a deficiency of the objectiveness for arbitrator's election, a judgement rejection of claimants by using nonattendance and walkout, impossibility of prior and temporary property custody for execution of arbitration award. etc. For the improvement of the International Standardization of China Arbitration, this paper propose as follows: 1) Extension of private property right, reorganization of tax system, realization of open competition, exclusion of 'Sinocentrism', globalization of arbitration system 2) The abolition of old fashioned bureaucracy with approval for ad.hoc arbitration 3) An education for arbitrator's internationalization, specialty, and to promote legal knowledge 4) A settlement of the third country arbitrators' selection for reflecting interested party's decision by the court in a selection system of arbitration committee. 5) Institutionalization of arbitration judgment that prevent for claimant's avoidance by using a withdrawal and an intentional absent 6) A permission of the right of claimant's court custody directly before the begging of arbitration request for the prevention for destruction of evidence and property concealment 7) Grant of the arbitration tribunal's interim measures of protection for private property preservation to the third party, proof security, prevention from the loss that selling the corruptible goods 8) Improvement of arbitration's efficiency from the exclusion of the obstacles that are forgery, concealed evidence, and arbitrator's bribe taking Lastly, I hope that this study will serve to promote friendly economic relationship between China and South Korea and strive for international equilibrium through the achievement of China Arbitration's International Standardization. I will finish this paper with a firm belief that this will lead to more advanced studies.

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항만운영정보시스템(Port-MIS) 서비스 품질 평가에 관한 연구 (A Study on the Evaluation of the Service Quality of Port-MIS)

  • 김민진;신승식
    • 한국항만경제학회지
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    • 제29권2호
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    • pp.211-238
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    • 2013
  • 본 연구는 2010년 4월부터 웹기반의 새로운 플랫폼으로 서비스되고 있는 WEB Port-MIS의 서비스 품질 측정에 대한 연구는 전무하여 처음으로 WEB Port-MIS 서비스 품질 평가에 관한 연구를 하는 것에 의의가 있다. 설문 문항은 공공기관 웹사이트 평가지표를 기초로 개발하였고 요인분석을 통해 품질측정척도를 개발하였다. 개발된 측정 척도를 바탕으로 AHP 분석을 실시하여 항목별 중요도를 평가하였고 설문조사와 AHP 분석을 통해 도출된 결과를 바탕으로 중요도-성과분석법을 활용하여 서비스 품질 관리 전략을 수립하였다. 중요도 만족도 분석결과 WEB Port-MIS의 세부항목 별로 가장 중요하게 평가 된 컨텐츠(정보의 다양성, 유용성)항목에 대한 개선이 필요하며 행정정보의 제공 및 운영 항목도 컨텐츠 항목과 함께 집중 개선 영역에 위치하여 개선활동이 필요하다. 이를 위해 최신 기술을 활용하여 최적의 민원서비스를 구축하는 것이 필요하며 실시간 정보제공 체계, 민원처리시스템의 다양화, 최적의 민원서비스를 제공하기 위한 대안 마련이 필요하다. 특히 컨텐츠 항목의 개선을 위해서는 주를 이루는 항만민원신고 서비스에 대해 향후에는 웹기반 민원처리의 고도화, 관련 기관 간 정보 공동 활용 확대, 이용자 중심의 신고절차 간소화 구현을 단계적으로 추진하여 해운항만물류정보의 글로벌 통합정보서비스의 역할이 되도록 고려하여야 한다.

농어촌지역(農漁村地域) 문화(文化)(집단(集團))마을 조성사업(造成事業)의 평가(評價)와 추진방향(推進方向) - 충남공주계롱지구(忠南公州鷄籠地區)와 강원횡역우천지구(江原橫域隅川地區)를 중심(中心)으로 - (Evaluation of the Cultural(Collective) Village Development Projects in Rural Area and It's New Policy Guidelines -With Respect to the Cases of Gongju Gyeryong, Chungnam Province and Hyeongsung Ucheon, Kangwon Province-)

  • 임재환
    • 농업과학연구
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    • 제21권2호
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    • pp.148-167
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    • 1994
  • The gap of the quality of life and living environment between urban and rural area have been widened since the industrialization and urbanization oriented five year economic development plans started in 1963. To mitigate the gaps, Korean government had commenced the cultural(collective) village development projects, as a pilot cases such as Gyeryong and Ucheon projects from 1991. This paper contains first the concepts of cultural village, types of village formation, types of village development, allocation problems of housing sites, procurement of project costs and other problems experienced during constuction of the projects. The main policy guidelines for the successful development of cultural villages are as follows: 1. Cultural village development should be carried out in coincide with the present status of farm household incomes. 2. The countermeasures should be consistant with the general objective of the cultural village development institutionally. 3. Propaganda of the cultural village development in rural area is prerequisite to success the projects. 4. Favourable terms and conditions of credit loans as loan amount of 30 million won with interest rate of 3% per annum and 25 years repayment period including 5 years grace period should be given by the Government. 5. Special benefits in the tax system should be given to rural peoples in the cultural villages. 6. The cultural village development should be classified into two groups as the cultural village development in rurban area and the cultural village development in rural area.

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농지평가에 있어서 토질등급의 이용과 적용 ; 사우스다코다주의 사례 (Application and Use of Land Quality Ratings in the Valuation of Agricultural Land:An Evaluation of the South Dakota Experience)

  • ;정덕영;심호영
    • 한국토양비료학회지
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    • 제37권4호
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    • pp.288-291
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    • 2004
  • 미국의 South Dakoda주에서는 농지 평가를 위하여 토양생산등급체계와 토양분류를 점토하였다. 현재 그리고 앞으로 우리가 직면할 환경과 농업토양과 관련한 문제에 대하여, 우리가 실질적으로 쉽게 획득할 자료는 많지 않다. 그러므로 적절한 평가방법을 수행하고 자료를 발굴하기 하기 위하여 다양한 기술을 개발적용하고, 그리고 필요를 확인하기 위하여 정부와 민간분야의 의뢰인들이 같이 연구하였다. 세무관련자, 부동산평가인 등이 토양생산등급체계를 토지가격작업에 적용하였다. 그리고 경제학자들은 이를 농지의 이익과 제한요인과 함께 검토하였다 농지의 실질적 가격은 토지로터 안전농산물을 생산하는 것 외에 농업활동에 의한 환경개선이나 보호에 대한 농업의 전망을 충족시키는가에 의해 결정되어야 한다. 그러므로 우리는 모두 토양, 물, 대기가 농업이나 산림에 미치는 영향력을 이해하는 것이 더 중요하다.

국내 실내디자인분야 관련법의 현황과 제도개선에 관한 연구 (A Study on the Current Issues and System Improvements of Interior Design-Related Law in Korea)

  • 이창노
    • 한국실내디자인학회논문집
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    • 제22권1호
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    • pp.211-221
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    • 2013
  • As the result of investigating domestic interior design (interior architecture) field-related laws, it was found that interior design (interior architecture) is not recognized as in independent area due to weak classification standards by Korean standard industrial classification and job classification. Korean standard industrial classification is applied as a standard setting limits to applicable targets and industrial fields for laws related to general administration and industrial policy other than various statistic purposes. Also, the standard industrial classifications regarding the industry field determines the laws or applicable tax rates, government support and such according to the classification, and thus is very important. Moreover, interior architecture field is largely different from general architecture due to specialization and distinct characteristics, but due to the comprehensive concept of architecture industry regulations, it is considered the proper assessment for the professionalism is not conducted. Also, interior architecture field has irrational contradictions that is not independent with a clear definition and industry field classification not only in legal system and trade customs. Therefore, The following is proposed as the plan to strengthen the domestic/international competitiveness and system improvements for interior architecture. (1)interior design (interior architecture) must be amended as an industrial classification that can coexist with architecture. (2)interior design (interior architecture) must be amended as a job classification that can coexist with architecture. (3)Among the design tasks of an architect, approval for the design task field of interior architecture field must be legislated. -In architect design standard contract (the existing architecture design task scope and quality standard table) of a structure, among the tasks by request of the owner, (1)interior design tasks shall be legislated. It should be legislated so that interior design (interior architecture) majors can be included as well. (4)The task field of interior design that coexists with design must be amended. (5)National contract law - among contract method by negotiation, specialty item must be vitalized.

기업특성이 연구개발 정부지원 수혜에 미치는 영향 (Effects of Firm Characteristics on Qualification for Government R&D Supports)

  • 조가원
    • 기술혁신연구
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    • 제18권1호
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    • pp.99-121
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    • 2010
  • 이 논문에서는 2008년 한국제조업혁신조사를 이용하여 다양한 기업특성이 연구개발 정부지원의 수혜에 어떠한 영향을 끼치는가를 분석한다. 분석에는 정부지원 수혜 여부를 다양한 기업특성에 대해 회귀분석한 프로빗 모형이 이용되었다. 이 논문은 연구개발 정부지원의 수혜대상 선정 문제를 프로그램 단위가 아닌 국가 전체의 차원에서 본격적으로 다루었다는 점에서 의의를 지니며, 특히 지역 및 산업 변수의 영향을 분석한 것은 최초의 시도로 평가될 수 있다. 또한, 정부지원의 사전적 정책목표의 달성 여부를 실증분석 결과에 비추어 평가한다. 분석 결과, 기업규모와 수출이 정부지원 수혜에 긍정적인 영향을 끼치는 것으로 나타났으며, 혁신기업 지정, 연구소 보유, 연구인력 등 기업이 보유한 혁신 역량 또한 수혜확률을 높이는 것으로 나타났다. 또한, 산업별로는 화학산업과 자동차 산업이, 지역별로는 대경권 및 부경권이 특히 유리한 것으로 나타났다.

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