• 제목/요약/키워드: Value Provision

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Improving Social Acceptance for Carbon Taxation in South Korea

  • YEOCHANG YOON
    • KDI Journal of Economic Policy
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    • 제45권2호
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    • pp.1-20
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    • 2023
  • Carbon pricing is in the spotlight as an economically efficient policy to limit global warming and reduce greenhouse gas emissions. We examine how policymakers can improve social acceptance of a carbon tax, which is the main obstacle in implementing the policy. We conduct a survey experiment to analyze this topic and adopt two different interventions focusing on the use of revenue from a carbon tax and types of information to be provided. Regarding revenue use, we consider 1) tax reductions, 2) lump-sum transfers, and 3) green project investments. For information types, we focus on 1) the economic value of a carbon tax, and 2) the environmental value of a carbon tax. We find that lump-sum transfers have negative impacts on social acceptance of a carbon tax. For those who perceive climate change as a serious issue, moreover, both lump-sum transfers and tax reductions have negative impacts on acceptability. Regardless of the type of information provided, on the other hand, the social acceptance of a carbon tax is increased after the provision of information. Furthermore, the impact of information provision on the social acceptance interacts with the revenue use impacts. When the revenue use and the type of information are consistent with the aim of the policy, the effects of these strategies can be amplified.

콘크리트와 철근의 부착강도에 대한 횡구속 설계변수 (Design Parameters of Confinement on Bond Strength of Reinforcing Steel to Concrete)

  • 김상준;이재열;이웅세;최완철
    • 한국콘크리트학회:학술대회논문집
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    • 한국콘크리트학회 1999년도 봄 학술발표회 논문집(I)
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    • pp.653-658
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    • 1999
  • Bond between reinforcing bars and the surrounding concrete is supposed to safely transfer load in the design process of reinforced concrete structures. Bond failure of reinforcing bars generally take place by splitting of concrete cover as bond force between concrete and reinforcing bars exceeds the resistance by the confinement of the concrete cover and transverse reinforcement. Confinement, concrete cover and transverse reinforcement, on bond are the key factor of current provision to determine development length of reinforcing bars to concrete. In this study, previous available data are analyzed with respect to the current provisions for development and splice of reinforcement. From this study, the new provision for the design are proposed, which will be efficient and effective with some specific limit value.

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포용적 성장을 위한 신용보증기금의 사회적 가치 창출 : 사회적 경제 기업 및 일자리 창출 지원 사업을 중심으로 (KODIT's Social Value Creation for Inclusive Growth: Focusing on the Supporting Program for Social Enterprise and Job Creation)

  • 안경민;권상집
    • 지식경영연구
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    • 제21권2호
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    • pp.21-40
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    • 2020
  • Korea Credit Guarantee Fund(KODIT) is a public financial institution under the provision of the Korea Credit Guarantee Fund Act. Facing the waves of change both locally and globally, KODIT will serve as 'social value creator' in making a paradigm shift from a large corporation(Conglomerate-dominated) economy to a social enterprise-oriented one based on social economy. This study focuses on the supporting service programs for social enterprises and job creation how it affects the performance of social value creation of KODIT. There is currently no detailed research of the social value in terms of the business and management academic agenda. Therefore, the present study describes the importance of social value creation on the policy financial institution. This study conducted in-depth case study for social value performance. As a public policy financial institution, KODIT exert diverse efforts to correct market failure and achieve inclusive growth. For example, KODIT extends credit guarantee services for the liabilities of promising corporations and stimulates financial and non-financial supporting programs for social enterprises. Although the role of social value and social economy has gained business field attention, few investigations have been conducted to explain how social value is achieved. The present study can thus act as the foundation for exploring the social value creation in the circumstances of public financial institution.

약학 실무실습교육에서의 효과적인 피드백 (Providing Effective Feedback within Pharmacy Practice Education)

  • 윤정현
    • 한국임상약학회지
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    • 제27권2호
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    • pp.55-62
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    • 2017
  • Experiential education is a core curriculum of pharmacy education. In experiential education, formative feedback is an integral component of learning and teaching process. Feedback is defined as information provided by a preceptor regarding student's performance based on direct observation. With effective feedback, students can have opportunities to reinforce or correct behaviors and to acquire knowledge or skills. Students highly value and appreciate feedback. They rank provision of effective feedback as one of the most important qualities of preceptors. Preceptors, however, lack an understanding of feedback or practical skills necessary for providing effective feedback. As a result in reality, the feedback provided to students can be differentially effective in improving students' learning. This article describes a theoretical understanding of feedback including definition and value, as well as types of feedback. In addition, practical aspects in providing feedback, such as contents, timing, techniques, and models, are addressed. By understanding the value of feedback and mastering various feedback skills, preceptors will promote students' learning and enhance educational outcomes of experiential education.

건설기업의 주식가격과 경영성과와의 상관관계 분석 (Analyzing Relationships between Stock Prices and Business Performances of Construction Companies)

  • 김희준;김명선;김재준
    • 한국건설관리학회논문집
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    • 제4권3호
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    • pp.76-84
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    • 2003
  • 현대 건설 산업의 경쟁적인 사업 환경으로 인해 건설기업의 도산 가능성은 더욱 높아졌다. 이에 따라 성장위주의 경영에서 가치 중시 또는 수익 중심의 질적인 경영 환경으로의 전환이 요구된다. 현재 건설기업의 자본 조달은 대부분 금융기관을 통해 이루어지고 있다. 기업 규모의 성장에 따라 증권시장을 통한 자금조달의 형식을 갖추고 있지만, 기업 공개를 통한 정당한 수익성 배분이 이루어지지 못하고 있다. 특히 건설기업들은 기업 투명성에 대한 의식의 결여로 투자자들의 신뢰를 잃었고, 그로 인해 다시 주식시장을 통한 자금 조달에 실효성을 갖지 못하는 악순환이 계속되고 있다. 본 연구에서는 건설기업의 경영실태 파악을 위해 주식가격과 기업의 재무적 요인간의 상관성을 분석하였다. 이를 통해 상장건설기업의 주식가격과 기업경영성과 사이의 상관관계를 알아보고자 하였다. 또한 증권시장을 통한 기업 필요자본 조달의 필요성에 대하여 언급하고자 하였다.

에탄올 탈수 공비 증류공정 최적화에 대한 연구 (A Study on the Optimization of Process for Ethanol Dehydration Azeotropic Distillation)

  • 조정호;전종기
    • Korean Chemical Engineering Research
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    • 제43권4호
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    • pp.474-481
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    • 2005
  • 본 연구에서는 공비점 분리제로써 벤젠을 사용하고 3기의 증류탑을 이용해서 에탄올 수용액으로부터 거의 순수한 무수 에탄올을 생산해 내는 공비증류공정에 대한 모델링과 최적화 작업을 수행하였다. 공비증류공정의 모사를 위한 열역학 모델식으로는 NRTL 액체 활동도계수 모델식을 사용하였으며 상용의 화학공정 모사기인 PRO/II with PROVISION 6.01을 사용하였다. 최적화 작업을 위한 목적함수로는 각 증류탑 재비기의 Heat duty로 정하였으며 농축기 탑상제품의 에탄올의 농도를 최적화 변수로 정하였다. 농축기 탑상 제품에서 에탄올 몰농도가 76 mole%일 때 증류탑의 재비기의 Heat duty의 합이 최소가 됨을 알 수 있었다.

지문인식 시 융선 방향정보로부터 특이점의 추출 (The Extraction of the Singular Point from Ridge Direction Information for Fingerprint Recognition)

  • 이형교;윤동식;이종극
    • 융합신호처리학회논문지
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    • 제5권2호
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    • pp.119-125
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    • 2004
  • 방향 성분은 소벨(sobel)과 FFT 방법 등을 주로 사용한다. 소벨을 이용한 방법은 소벨 마스크의 복잡한 처리 과정과 대표 방향 성분을 추출하고자 할 때 픽셀별로 단위 벡터를 만들어 누적시킬 경우 낮은 대비 영상이나 높은 대비 영상이나 같은 값이 나오므로 기울기 크기를 누적할 수 없어 대표 방향을 설정하기 어렵다. FFT를 변환을 이용한 방법은 융선이 정확한 방향 성분을 가지는 경우에만 방향성 추출이 가능하며 별도의 방향 필터를 사용해야 한다. 본 논문에서는 위의 단점을 보완하기 위하여 이진화 된 영상을 세선화 한 후 픽셀 단위로 방향 성분을 추출하며, 8${\times}$8 픽셀크기의 블록 내에 존재하는 픽셀이 가지는 방향 성분 중 가장 많은 방향 성분을 융선의 대표 방향으로 추출하는 새로운 방법을 제안한다.

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Effects of the Cranio-cervical Static Stabilization Exercises among the Using Small Tools

  • Bae, Won-Sik;Lee, Keon-Cheol;Lee, Hyun-Ok
    • 대한물리의학회지
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    • 제11권3호
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    • pp.65-72
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    • 2016
  • PURPOSE: The purpose of this study is to determine the differences between the muscle activity of cranio-cervical flexion and extension muscles according to the types of tools used through a short-term intervention of cranio-cervical static stabilization exercises using small tools. METHODS: A total of fifteen male and female adults in their 20s who showed forward head posture in the overall body posture measurement system participated in this study. Each subject performed cranio-cervical static stabilization exercises about flexion and extension while using a sling, a foam roller, a TOGU ball, and without tools separately, and the muscle activity of the sternocleidomastoid muscle, scalenus anterior and splenius capitis was measured. Each value was measured for 10 seconds a total of three times. The maximum voluntary isometric contraction value was computed using the average during the middle four seconds. RESULTS: Cranio-cervical flexion exercises using various tool types, the average activity of the sternocleidomastoid and scalenus anterior muscles was significantly higher when applying the TOGU ball (p<.05). According to the results of implementing cranio-cervical flexion exercise using various tools, the maximum muscle activity of the sternocleidomastoid muscle was significantly higher for the TOGU ball (p<.05). CONCLUSION: Based on these results, the provision of an unstable surface using small tools rather than a stable surface is recommended as an exercise scheme for proprioceptive stimulation in a forward head posture. Particularly, we recommend using the TOGU ball for the provision of an unstable surface to increase the muscle activity of the sternocleidomastoid muscle and scalenus anterior.

도시가로 보행자공간의 활성화 측면에서 바라본 청계천 이용자의 만족도 조사연구 (The Survey Study on ChungGyeCheon users's Satisfaction in Terms of the Utilization Aspects of the Pedestrian Space of the City Street)

  • 곽승미;강부성
    • 한국주거학회:학술대회논문집
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    • 한국주거학회 2009년 춘계학술발표대회 논문집
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    • pp.327-331
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    • 2009
  • Covering structures and elevated road of Cheonggyecheon are the by-products of the developing era when functionality and efficiency were emphasized. Historic river restoration project around Cheonggyecheon which had been emerged as a threat to the safety of the citizens due to its corrosion and structural defects as time passes had been performed during the period from July, 2003 through October, 2005 under the slogan of future-oriented urban environment creation. By dint of this river restoration project, its value is being heightened as almost all the rivers of Seoul including Seongbukcheon, Chungreungcheon and Honghaecheon have been arranged by inter-active linkage. In addition, this river is becoming a place frequented by the numerous visitors at home and aborad by providing the citizens with an attractive space for utilizing leisure time. Currently in the diversified areas, an academic research on the Cheonggyecheon restoration is under progress. In this study, sampled questionnaire for the visitors was carried out by site visit with the necessity of users' satisfaction survey in terms of revitalization of pedestrian space of the city street. As a result of this, natural restoration and provision of leisure space were surveyed to be highly assessed in terms of satisfaction and insufficient provision of convenience facilities including toilet and parking space was pointed out as a matter to be improved. As Cheonggyecheon is invigorated from the obstacle of urban environment through its epochal restoration, its value provided to us will be evaluated and by supplementing the deduced problems, we intend to find its meaning in our hope that this would become a sustainable future assets providing a basic data.

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Effect of Tax-Related Information on Pre-Tax Income Forecast and Value Relevance

  • OH, Kwang-Wuk;KI, Eun-Sun
    • The Journal of Asian Finance, Economics and Business
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    • 제7권1호
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    • pp.81-90
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    • 2020
  • We examine the effects of the complexity of tax-related information on the issuance of analyst's pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts' confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts' pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005-2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pre-tax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts' earnings forecasts, which results in greater investors' responses.