• Title/Summary/Keyword: Tax-4

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Levying Garage Option on Car Buyers (Jejusi Case Studies and the Way to Success) (제주시 차고지증명제 사례소개와 성공을 위한 방안 연구)

  • Hwang, Gyeong-Su
    • Journal of Korean Society of Transportation
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    • v.27 no.4
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    • pp.91-100
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    • 2009
  • The purpose of this study is to introduce the Levying Garage Option on Car Buyers which has become operative firstly in Korea, and to suggest the way to activate the system, hearing the view of Jeju residents with positive and negative function of parking. Levying Garage Option on Car Buyer is the system to apply a law for establishing garages to all of vehicles. Especially this is proposed to correct the disorder of Local street night parking, to improve the fine view of street, and to recover the original function of street to residents. To make this system successful there should be separate solutions at the densely built up area as a result of survey. This study conduct the Logistic Regression Analysis for and against the system. If the more residents approve the system, we should concern about the several solutions such as easing the distance between the garage and street, regulating, and special plan for an apartment house, etc. The suggestions are as follows. First, the policy needs to ease the distance between the garage and street gradually. Second, the Jeju government need to offer the residents the incentive such as reduce or exempt the tax and make them establish the private parking lot with supplying the low interest loan. Third, there should be connected with the project to break up the fences of their houses.

Analysis of Taxol and the Related Compound in Exotic Yew (Taxus Spp.) (외래주목의 Taxol 및 관련화합물의 분석)

  • Choi, Myung-Suk;Paik, Ki-Hyon;Kwak, Sang-Soo
    • Journal of the Korean Wood Science and Technology
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    • v.27 no.3
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    • pp.91-98
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    • 1999
  • The content of taxol and related compounds in needle and stem tissues of exotic yews growing in the Chollipo Arboretum which located in the West Sea of Korea were determined by HPLC. A considerable variation in contents of taxol and the related compounds within species and among cultivars were observed. The content of taxol was much higher in the needles than those in the young stem tissues except T. X media cv. Vermuleun, T. baccata cv. Washingtonii, and T. X cuspidata cv. Nana, and the content of 10-deacetyl baccatin III(10-DAB III) was also slightly higher in the needle. The needle of T. cuspidata cv. Nigra collected from April was contained the high amount of taxol(1,027 ${\mu}g$ per g dry weight) and also contained high quantity in 10-DAB III(267 ${\mu}g$ per g dry weight). Concentration of taxol in needle was significantly greater than those of meristemic and ovary tissues, Exotic yews growing at the Chollipo Arboretum containing T. cuspidata cv. Nigra could be suitable materials as a source for the tissue and cell cultures for production of taxol.

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Third-Party Financing Contracts Between Energy Users and Energy Saving Companies (비대칭정보하에서의 최적계약 도출 -에너지절약시장)

  • Kang, Kwang-Kyu
    • Journal of Environmental Policy
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    • v.8 no.4
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    • pp.75-94
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    • 2009
  • The process of obtaining third-party financing contacts was analyzed via a two-stage game model: a "signaling game" for the first stage,and a "principal-agent model" for the second stage. The two-stage game was solved by a process of backward induction. In the second stage game, the optimal effort level of the energy saving company (ESCO), the optimal compensation scheme of the energy user, and the optimal payoffs for both parties were derived for each subgame. The optimal solutions forthe different subgames were then compared with each other. Our main finding was that if there is some restriction on ESCO's revenue (e.g. a progressive sales tax) that causes ESCO's revenue toincrease at a decreasing rate, then the optimal sharing ratio is uniquely determined at a level of strictly less than one under a linear compensation scheme, i.e. a unique balance exists. Subgames have a unique equilibrium arrived at separately for each situation,. Within this equilibrium, energy users accept energy audit proposals from H-type ESCOs with high levels of technology, but reject proposals from L-type ESCOs with low levels of technology. While L-type ESCOs cannot attain profits in the third-party financing market, H-type ESCOS can pocket the price differential between L-type and H-type audit fees. Accordingly, revenues in an H-type ESCO equilibrium increase not only in line with the technology of the ESCO inquestion, but also faster than in an L-type equilibrium due to more advanced technology. At the same time, energy users receive some positive payoff by allowing ESCOs to perform third-party financing tasks within their existing energy system without incurring any extra costs.

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A Study on Countermeasures for Technical Barriers of Trade in Korea-China FTA (한.중 FTA의 무역기술장벽 대응방안에 관한 연구)

  • Seo, Min-Kyo;Kim, Hee-Jun
    • International Commerce and Information Review
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    • v.14 no.4
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    • pp.491-516
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    • 2012
  • The purpose of this study is to research the situation of Technical Barriers of Trade(TBT) between Korea and China and analyze a pending issue such as a regular TBT notifications and specific trade concerns informed to WTO/TBT committee by Korea and China and seek the Countermeasures for Technical Barriers of Trade in Korea-China FTA. Generally, in case of a regular TBT notifications, "a protection of human health or safety" and "protection of the environment" are drawn a main articles from TBT committee data. And in case of a specific trade concerns, "international standard" and "transparency" are drawn a important factor from the said data. Henceforth those kinds of articles shall be an issuable matters for negotiation of Technical Barriers of Trade in Korea-China FTA. The results of the study indicate mainly that as Countermeasures of Korea for Technical Barriers of Trade in Korea-China FTA, Korean government level requires to withdraw an exclusive technical regulation of China and supports to improve Chinese technology for safety of products. Korean enterprises should develop products to meet an environment regulation and Korean government should support finance incentive, tax incentive to enterprises. Besides, regarding new international standard it is necessary for Korean side to dominate a relative regulation. First of all, it is important to secure a strength of capability and human resource for international standard activity. For improving a conveyance of notification information and transparency between Korea and China, it is efficient to establish a mutual direct network of notification.

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Properties of Red Wine Fermented Using Freeze-Concentrated Muscat Bailey A Grape Juice (동결농축 Muscat Bailey A 포도 과즙으로 제조한 무가당 적포도주의 품질 특성)

  • Hwang, Sung-Woo;Park, Heui-Dong
    • Food Science and Preservation
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    • v.17 no.6
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    • pp.807-813
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    • 2010
  • Muscat Bailey A grapes, one of the major grape varieties in Korea, contain 18-20% (w/w) sugars, which is less than the amount required to make red wine. In the present study, fermentation of freeze-concentrated Muscat Bailey A grape juice to $24^{\circ}Brix$ was performed using several industrial wine yeasts, including Saccharomyces cerevisiae $OC_2$, S. cerevisiae Fermivin and S. cerevisiae W-3. During fermentation, changes in the levels of soluble solids, alcohols, and yeast viable counts were monitored. Wine quality parameters including organic acid, minor alcohol, sensory score, etc. were also analyzed. Alcohol contents reached maximal levels after 9 days of fermentation, and were 12.6% (v/v) when Fermivin was used and 13% (v/v) when strains $OC_2$ and W-3 were used. No major difference between strains was apparent, except that Fermivin fermentation was somewhat slower in terms of both alcohol production and sugar consumption. Similar levels of soluble solids and total phenols were measured in wines fermented by each of the three strains. The total acid level of W-3 wine was high, whereas the alcohol content of Fermivin wine was low. Although the wines were variable in terms of acetaldehyde and minor alcohol contents, the levels of these materials were much lower than the limits set by the Korean National Tax Service. Upon sensory evaluation, $OC_2$ wine obtained the highest scores in terms of color, flavor, and overall acceptance. However, the best taste score was awarded to the Fermivin wine, which had the same flavor score as $OC_2$ wine but a slightly lower overall acceptance score.

A Case Study of Hospital Business Analysis (병원경영분석에 관한 사례연구)

  • Lee, Eun-Hyung;Jung, Key-Sun;Do, Key-Hyun;Kim, Young-Bae
    • Korea Journal of Hospital Management
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    • v.17 no.1
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    • pp.79-112
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    • 2012
  • The purpose of this study is to examine the differences of profitability based on the analysis of business and medical service performances of four hospitals in Incheon area with similar size. and to compare hospitals with the best and the worst performances and analyze the factors behind the differences. The differences could be caused by differences in medical service statistics, number of staff, and financial results, etc. The data was acquired through the homepage of the National Tax Service(financial statements for the fiscal year 2009) and the Medical Record Association of Incheon(medical service statistics for the years 2008 and 2009) along with questionnaire survey to the hospitals(personnel data for the year 2009). The results of the study are as follows. Medical profits to medical revenues ratio for the hospitals(referred as Hospital A, B, C, and D) shows, in order, C(8.2%), A(8.0%), B(7.8%), and D(7.4%). However, net income to medical revenues ratio shows otherwise: C(8.5%), D(5.8%), A(3.0%), and B(0.6%). Hospital B shows a high medical profit to revenue ratio but the lowest net income to revenue ratio due to large interest expenses. The leverage ratio of Hospital B is the highest (419.6%), resulting in a very low interest coverage ratio(1.1). On the other hand, Hospital C shows favorable results in both profit ratios, with 8.2% and 8.5% each. Hospital C has the lowest leverage ratio(53.0%) and the highest interest coverage ratio(34.9). Therefore, the results show Hospital C has the best performance while Hospital B the worst. The two hospitals(B and C) show similar results in certain areas and big differences in other areas. The area that has the biggest influence on financial results turns out leverage ratio. Hospital B shows 'very good' to 'good' results in terms of medical service statistics in general. However, the leverage ratio is too high and the liquidity ratio too low, resulting in a very low profit ratio. The results of this study have some limitations in terms of generalization as only four hospitals in Incheon area were selected for the study, resulting in a deficiency in the representativeness of the sample. Further studies with bigger sample size and deeper analysis are expected in this area.

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Renewable Electricity Promotion Policy in Korea - Feature and Challenges through the Comparative Analysis of EU and Japanese Policy - (한국의 신재생에너지전력 지원정책 - EU와 일본의 제도 비교분석을 통한 지원정책의 현상과 과제 -)

  • Lee, Soo-Cheol;Park, Seung-Joon
    • Journal of Environmental Policy
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    • v.7 no.4
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    • pp.1-34
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    • 2008
  • It is recognized that RPS(Renewable Portfolio Standard) and FIT(Feed-in Tariff) are two main policy instruments to promote Renewable Electricity(RE). The Korean Government announced in 2008 that RE promotion scheme will be changed to RPS from current FIT system in 2012. But we believe RPS is inferior to FIT for promoting less developed technologies such as photovoltaics or wind power. This is because the achievement of RE promotion in countries adopting RPS is markedly worse than that in European counties or Janpan adopting FIT. If the policy change is inevitable, when considering the lessons from Japan's failure as well as supporting the less developed technologies, it is recommended that either the market should be divided into several technology and scale categories, or more RPS-Credit per kWh should be assigned to the photovoltaic and wind power than instead of letting the all technologies compete in the "open category". It is also recommended that (1) Renewable Energy Promotion Fund(tentative name) based on a part of current energy related tax revenue should be introduced, or (2) cost of supporting the Renewable Electricity should automatically be transferred into the electricity bill of electricity consumers following the German System.

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A Study on the Build of Equipment Predictive Maintenance Solutions Based on On-device Edge Computer

  • Lee, Yong-Hwan;Suh, Jin-Hyung
    • Journal of the Korea Society of Computer and Information
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    • v.25 no.4
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    • pp.165-172
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    • 2020
  • In this paper we propose an uses on-device-based edge computing technology and big data analysis methods through the use of on-device-based edge computing technology and analysis of big data, which are distributed computing paradigms that introduce computations and storage devices where necessary to solve problems such as transmission delays that occur when data is transmitted to central centers and processed in current general smart factories. However, even if edge computing-based technology is applied in practice, the increase in devices on the network edge will result in large amounts of data being transferred to the data center, resulting in the network band reaching its limits, which, despite the improvement of network technology, does not guarantee acceptable transfer speeds and response times, which are critical requirements for many applications. It provides the basis for developing into an AI-based facility prediction conservation analysis tool that can apply deep learning suitable for big data in the future by supporting intelligent facility management that can support productivity growth through research that can be applied to the field of facility preservation and smart factory industry with integrated hardware technology that can accommodate these requirements and factory management and control technology.

The Test of Relation between M/B Ratio and Debt Ratio by Market, Firm Size, and Technology Level (시장, 기업규모, 기술수준에 따른 M/B비율과 부채비율 간의 관계 검정 : 한국 유가증권시장 및 코스닥시장 상장기업을 중심으로)

  • Kim, Jinsu;Kwon, Gee Jung
    • International Area Studies Review
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    • v.13 no.3
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    • pp.527-549
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    • 2009
  • This paper investigates the relation of invert U-shape between the M/B ratio and leverage ratio by market, firm size, and a level of technology of firm. Our sample consists of 510 manufacturing firms continually listed on the Korea Securities Market and Kosdaq Market from January 1, 2001 to December 31, 2008. The total sample consists of the Korea Securities Market(large firms, high technology industry) sample of 2,248(1,816, 1,704) observations and the Kosdaq Market(small and medium firms, high technology industry) sample of 1,632(2,264, 2,376) observations. The empirical results show that the relation of invert U shape appears on the sample of the Kosdaq Market, small and medium firms, and high technology industry. However, the relation doesn't appear on the sample of the Korea Securities Market, large firms, and low technology industry. These mutually different results may be caused by the relatively low M/B ratio of the latter.

The Effects of Subjective Norms on the Start-Up Intention: The Mediation Effect of Self-Efficacy and the Moderate Effect of Security Competence (대학생들의 주관적 규범이 창업의도에 미치는 영향: 자기효능감의 매개효과와 안정지향성의 조절효과)

  • Kwon, In Su;Kim, Ki Heung;Seo, Moon Kyo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.4
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    • pp.91-100
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    • 2019
  • Many university students try to start up a lot because of career uncertainty, and this study reflected this environmental situation. The subject of the study is the degree to which subjective norms of university students affect the start-up intention. In addition, we looked at the mediated effects of self-efficiency and the moderated effects of security competence. To verify the hypothesis of the study, 201 university students in Seoul were asked about the relevant variables. And based on prior theory, hypotheses and questionnaires were made. In addition, the validity, reliability and correlation analysis of each variable were conducted. Multiple regression analysis was used for hypothesis analysis. As a result, subjective norms have a positive effect on the start-up intention. Next, self-efficiency was found to be mediating the relationship between subjective norms and start-up intentions. Finally, when subjective norms affect the start-up intention, security competence showed negative moderate effect. The implications of this study are as follows: First, a positive perception of start-up by those around them is needed when it comes to raising the intention of starting a business. This positive perception also affects the confidence and sense of challenge in start-up and affects their start-up intention. However, if career anchor prefer stable employment for the organization, it can be seen that they negatively affect the start-up intention.