• Title/Summary/Keyword: public benefit

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The Empirical Research on Tax Effect with the Cooperate Conversion of Private Company (개인기업의 법인전환에 따른 세무효익 연구)

  • Lee Jae-Sung;Seo Il
    • Management & Information Systems Review
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    • v.7
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    • pp.401-426
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    • 2001
  • The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

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Trend of Space Development and Issue (우주개발동향과 주요 이슈)

  • Cho, Hong-Je;Shin, Yong-Do
    • The Korean Journal of Air & Space Law and Policy
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    • v.29 no.1
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    • pp.97-126
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    • 2014
  • October 4, 1957 the Soviet Sputnik 1 was launched into space the first time in the history of mankind. After launching, the realm of humankind was expanded to space. Today all countries of the world wage a fierce competition in order to utilize space for various purposes. World powers of space such as United States, Russia, China, and Japan, put reconnaissance satellites and ocean surveillance satellites into orbit, being able to easily see equipment and troops movement on earth. Each country makes efforts to occupy space assets through the militarization of space and expand national interests. Recently private companies or individuals involved in commercial space activities are becoming more prevalent. Thus, in addition to space activities for military purposes, commercial space activities become widespread. Individuals and private companies as well as nations are also involved in space activities. Outer space is not the monopoly of space powers such as the United States and Russia. The whole human race can benefit from free access to space, being the common heritage of mankind. In particular, outer space becomes an indispensable element of military activities and human life. Many countries are now entering space development, putting a lot of budget into new development programs. Republic of Korea also built the Narodo Space Center, starting its space development with budget and manpower. We have to find out ways to use space not only for military purposes but also for commercial space activities that can contribute to the national economy. In addition, through the joint efforts of the international community, we have to make efforts for preservation and peaceful use of space. Various issues relating to space activities and research should be studies in order to contribute to the progress of humanity. Those issues include the definition of outer space, space debris reduction and environmental conservation issues, non-bind measure cooperation - European International Code of Conduct, space law and national legislation related empowerment issues, arms control measures in space, and restrictions on the use of nuclear fuel. We also need to be involved in the discussion of those issues as one of responsible space countries. In addition, we try to find out regional cooperation schemes such as the ESA in the Europe actively. Currently in the Northeast Asia, cooperation bodies led by Japan and China respectively, are operated in the confrontational way. To avoid such confrontation, a new cooperative body needs to be established for cooperation on space exploration and information. The system to allow the exchange of satellite information for early warning of natural disasters needs to be built as well. In addition, efforts to enhance the effectiveness of the relevant international treaties on space, and fill in the blanks in international space laws should be made at the same time. To this end, we have to do a leading role in the establishment of standards such as non-binding measures (resolution) - Code of Conduct, being discussed in the UN and other organizations, and compliance with those standards. Courses in aerospace should be requires in law schools and educational institutes, and professional manpower need to be nurtured. In addition, the space-related technology and policy needs to be jointly studied among the private, public, and military groups, and the cross exchange among them should be encouraged.

A Critical Evaluation on the Pension Privatization Reform in Chile (칠레 연금민영화 개혁에 대한 평가)

  • Cho, Young-Hoon
    • Korean Journal of Social Welfare
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    • v.50
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    • pp.87-108
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    • 2002
  • According to Neo-liberalism, the privatization of social security systems is pivotal for a country's economic growth and the wellbeing of its people, because such systems hinder the full operation of the market, eventually leading the national economy to collapse. The Chilean case of pension privatization is often cited as a good evidence for the Neo-liberal argument. Neo-liberalists say that Chile has experienced a rapid economic growth and retirees have enjoyed a much more pension payment since the national pension system was successfully privatized in 1981. The primary purpose of this article is to provide a critical review on the results of the Chilean pension privatization reform implemented in 1981. This study is intended to give an objective understanding of the reform because the existing evaluations, particularly those from the neo-liberalism, over-emphasize the bright sides of the reform. for this purpose, this article will pay a particular attention to the change in the level of pension payment after the reform. The conclusion of this study is that, contrary to the argument of Neo-liberalism, the pension reform has lowered the level of pension payment and, compared to the old public pension, has made the lives of ordinary retirees less secure. Reorganization of the social security system is more desirable than privatization as a remedy for the current problems of the welfare state.

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A Research on the Economic Feasibility of Korean Nuclear Power under the Condition of Social Acceptance after Fukushima Accident (후쿠시마원전사고 이후 원전 경제성과 안전성(사회적 수용성)의 최적점 연구)

  • Kim, Dong-Won
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.11 no.3
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    • pp.207-212
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    • 2013
  • Since the Fukushima nuclear power plant accident in March 2011, critical views on the increase in operation of nuclear power plants including the safety and the economic feasibility thereof have been expanding across the world. In these circumstances, we are to find out solutions to the controversial questions on whether nuclear power plants are economically more feasible than other energy sources, while the safety thereof is fully maintained. Thereby, nuclear power plants will play a key role as a sustainable energy source in the future as well as at present. To measure the social safety level that Korean people are actually feeling after the Fukushima accident, a method of cost-benefit analysis called the Contingent Valuation Method(CVM) was used, whereby we wanted to estimate the amount of expenses the general public would be willing to pay for the safety based on their acceptance rather than the social safety. As a result of calculating the trade-off value of the economic feasibility versus the safety in nuclear power plants through the survey thereon, it caused the nuclear power generation cost to be increased by 4.75 won/kWh. Reflecting this on the current power generation cost of 39.11 won/kWh would increase the cost to 43.86 won/kWh. It is thought that this potential cost is still more competitive than the coal-fired power generation cost of 67 won/kWh. This result will be available as a basic data for the 2nd Energy Basic Plan to be drawn up this year, presenting policy implications at the same time.

A study on the optimization of referring method about medical images using MIH(Medical Image History) (MIH(Medical Image History)을 이용한 의료영상조회의 최적화 연구)

  • Kim, Sun-Chil;Kim, Jung-Min
    • Journal of radiological science and technology
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    • v.25 no.2
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    • pp.57-64
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    • 2002
  • The recent development of embodiment technology of the medical images makes most medical institutions introduce PACS(Picture Archiving and Communication System) in haste. However lots of PACS solutions, currently developed and distributed, haven't been able to serve the convenience of users and to satisfy user's demand because of economic limitations and administrator-oriented considerations in the process of development. So we have developed MIH(Medical Image History), by which we can search and refer to the patient's medical images and information with few restrictions of time and space for diagnosis and treatment. This program will contribute to the improvement in the medical environment and meet the clients' need. We'll make more effort to develop the application which insures the better quality of medical images. MIH manages the patient's image files and medical records like film chart in connection with time. This trial will contribute to the reduction of the economical loss caused by unnecessary references and improve the quality in the medical services. The demand on the development or the program which refers to the medical +ata quickly and keeps them stable will be continued by the medical institute. This will satisfy the client's demand and improve the service to the patients in that tile program will be modified from the standpoint of the users. MIH is trying to keep user-oriented policy and to apply the benefit of the analog system to the digital environment. It is necessary to lead the public to the better understanding that the systematic management and referring of the medical images is as important as the quality of the images.

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The Analysis on the Soongrae-Mun fire and it's improvement measure (경비업무적 관점에서의 숭례문화재사고 분석과 대책)

  • Chung, Tae-Hwang;Lee, Choong-Soo
    • Korean Security Journal
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    • no.16
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    • pp.321-338
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    • 2008
  • Soongrae-Mun Fire shows safety problem in Korea intimately. People have pressed for the responsibility of persons in charge and have asked for improvement measure whenever Fire accident occur, but similar accidents occur again without any improvement. This research is to provide improvement. measure on the base of the analysis of the cause of Soongrae-Mun fire to prevent similar accident, also to help private security company do effective security job. This research is approached from a security point of view. A lot of accidents occur by direct cause such as people's unsafe action and unsafe condition. but it is very difficult to remove the facts of direct cause, so the facts of indirect cause should be analyzed together. Drew-up of security related legislation should be included when the establishment of fire fighting related legislation is examined, also technical improvement should be examined with legislation. security company should be concerned about securing of expertise and reinvestment for the improvement of expertise to overcome limitations of private security such as job boundary, capability and responsibility. Also private security company should try to service for public benefit and to examine practical compensation for loss occurred by mistake of security company.

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Genomic epidemiology for microbial evolutionary studies and the use of Oxford Nanopore sequencing technology (미생물 진화 연구를 위한 유전체 역학과 옥스포드 나노포어 염기서열분석 기술의 활용)

  • Choi, Sang Chul
    • Korean Journal of Microbiology
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    • v.54 no.3
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    • pp.188-199
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    • 2018
  • Genomic epidemiology exploits various basic microbial research areas. High-throughput sequencing technologies dramatically have been expanding the number of microbial genome sequences available. Abundant genomic data provide an opportunity to perform strain typing more effectively, helping identify microbial species and strains at a higher resolution than ever before. Genomic epidemiology needs to find antimicrobial resistance genes in addition to standard genome annotations. Strain typing and antimicrobial resistance gene finding are static aspects of genomic epidemiology. Finding which hosts infected which other hosts requires the inference of transient transmission routes among infected hosts. The strain typing, antimicrobial resistance gene finding, and transmission tree inference would allow for better surveillance of microbial infectious diseases, which is one of the ultimate goals of genomic epidemiology. Among several high-throughput sequencing technologies, genomic epidemiology will benefit from the more portability and shorter sequencing time of the Oxford Nanopore Technologies's MinION, the third-generation sequencing technology. Here, this study reviewed computational methods for quantifying antimicrobial resistance genes and inferring disease transmission trees. In addition, the MinION's applications to genomic epidemiology were discussed.

The Determinants of Purchasing Private Health Insurance in Korean Cancer Patients (암 환자의 민간의료보험 가입 실태와 관련 요인)

  • Lim, Jin-Hwa;Kim, Sung-Gyeong;Lee, Eun-Mi;Bae, Sin-Young;Park, Jae-Hyun;Choi, Kui-Son;Hahm, Myung-Il;Park, Eun-Cheol
    • Journal of Preventive Medicine and Public Health
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    • v.40 no.2
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    • pp.150-154
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    • 2007
  • Objectives : The aim of this study is to identify factors determining the purchase of private health insurance under the mandatory National Health Insurance(NHI) system in Korea. Methods : The data were collected by the National Cancer Center in Korea. It includes cancer patients who were newly diagnosed with stomach (ICD code, C16), lung(C33-C34), liver (C22), colorectal cancer(C18-C20) or breast(C50) cancer. Data were gathered from the hospital Order Communication System (OCS), medical records, and face-to-face interviews, using a structured questionnaire. Clinical, socio-demographic and private health insurance related factors were also gathered. Results : Overall, 43.9% of patients had purchased one or more private health insurance schemes related to cancer, with an average monthly premium of \65,311 and an average benefit amount of \19million. Females, younger aged, high income earners, national health insurers and metropolitan citizens were more likely to purchase private health insurance than their counterparts. Conclusions : About half of Korean people have supple-mentary private health insurance and their benefits are sufficient to cover the out-of-pocket fees required for cancer treatment, but inequality remains in the purchase of private health insurance. Further studies are needed to investigate the impacts of private health insurance on NHI, and the relationship between cancer patients' burden and benefits.

KTX Impact on the Inter-Regional Transportation System (고속철도 개통후 지역간 교통체계의 변화)

  • Lee, Jin-Seon;Kim, Gyeong-Tae
    • Journal of Korean Society of Transportation
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    • v.23 no.2
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    • pp.75-82
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    • 2005
  • To relieve congestion in the current system of intercity transportation, the Korea decided in 1990 to construct a high-speed railroad between Seoul and Busan and it is now in operation. This new mode of transportation significantly cut travel time between major cities and a trip from Seoul to the southeastern port of Busan. Since the KTX opening, average daily passenger numbers on both the Gyeongbu and Honam lines have increased about 1.3 fold over 2003 levels. As of December 2004, the KTX trains are carrying about 81,000 people a day. On KTX routes, the daily number of airline passengers dropped. Express long-distance bus traffic also dropped by 20% to 30%, while that on short-distance routes (100km or less) increased by about 20%. These figures clearly indicate that the Korean transportation network is becoming railroad-centric. However, the number of KTX passengers is fewer than anticipated possibly due to the Korean economic downturn and the operation of the KTX will leave many existing Saemaul and Mugunghwa train sets idle, which will be put into operation for areas, not covered by the KTX. When all the existing major lines have been electrified, more high-speed rail services will be phased in using direct connections to maximize operational efficiency. And also, the dual management by KTX and conventional rail will be regarded as the promotion of the benefit of the public.

Necessity of Mandatory Records on Radiological Examination (방사선검사에 관한 기록 의무화의 필요성)

  • Hong, Dong-Hee;Lim, Cheong-Hwan;Kim, Yon-Min;Kim, Eun-Hye;Yoo, Se-Jong;Yoon, Yong-Su;Lim, Woo-Taek;Jung, Young-Jin;Jung, Hong-Ryang;Joo, Young-Cheol;Choi, Ji-Won;Kang, Byung-Sam;Park, Myeong-Hwan;Back, Geum-Mun;Yang, Oh-Nam;Rhim, Jae-Dong;Jeong, Bong-Jae
    • Journal of radiological science and technology
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    • v.44 no.4
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    • pp.399-407
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    • 2021
  • This study discussed the validity and necessity of compulsory recording of radiographic examination performed by radiological technologist on patients in medical institutions related to radiation exposure. Also, this study provided reasonable evidence of radiographic examination related medical records can contribute to the improvement of public health. Based on overseas cases of implementing a radiographic examination record system, the essential items to be included in medical record are the exposure date, exposure time, exposure method, exposure conditions that is tube voltage, tube current. Name and license number of the radiological technologist who performed the examination should be include in medical record. It is expected that the medical record of the total amount of radiation exposure per year would be in giving the maximum benefit with the minimum exposure to the medical radiation examination of the patient. In addition, interventional radiography medical record should also include exposure time, type and dose of the contrast medium.