• 제목/요약/키워드: standard income ratio system

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기준중위소득 방식을 반영한 보장시설생계급여 지급기준 논리 구성과 시설균등화지수 합리화에 따른 급여수준 (Logical Configuration of Livelihood Benefit Standard for the Institutionalized Recipients under the Standard Median Income Scheme and the Level of Benefit by the Adjusted Equivalence Scale of the Institution)

  • 조준용
    • 한국콘텐츠학회논문지
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    • 제19권1호
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    • pp.660-670
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    • 2019
  • 본 연구는 국민기초생활보장제도의 맞춤형 개별급여체계로의 개편에 따른 보장시설 생계급여 지급기준 논리구성을 논의하고, 시설생계급여 수준을 제도의 정합성 차원에서 제시하는 것을 목적으로 한다. 2015년 7월, 국민기초생활보장제도의 개편에 따라, 일반수급자에게는 기준중위소득의 일정 비율에 따른 맞춤형 개별급여 지급기준이 설정되었다. 하지만, 보장시설에서 생활하는 시설수급자들에 대해서는 기존의 필수비목 비용을 반영한 절대적 최저생계비 개념이 적용되고 있었다. 이에 본 연구는 국민기초생활보장제도 개편 취지에 맞도록 시설생계급여 지급기준을 기준중위소득과 연동되도록 하였다. 이를 위해, 첫째, 시설수급자의 생계비목을 문헌연구와 FGI를 통해 도출하고, 둘째, 가계동향조사 4분위 이하 소비자료를 통해 일반생계급여의 반영비를 구하였다. 셋째, 대규모 시설에 불합리하게 적용되었던 시설규모별 균등화지수를 재조정한 뒤, 2019년 시설생계급여를 산출하였다. 향후 이러한 반영비 방식이 지속되기 위해서는 생계비 비목의 소비 성향 변화와 반영비의 안정성을 정기적으로 검토해나가야 하는 과제가 있다.

기준경비율 제도 하에서 의원의 세무계획 (Tax Planning For Physician Under Base Expense System)

  • 오동일
    • 한국산학기술학회논문지
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    • 제4권2호
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    • pp.102-107
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    • 2003
  • 지난 50년 이상 무기장사업자에 적용해 온 표준소득률제도가 금년 소득세 신고시부터 기준경비율제로 변화된다. 병의원간의 의료전달체계가 제자리를 잡지 못하고 전문의들이 경제적 이유 등 여러 가지 이유로 개원 시를 이루고 있는 현재 의료계 상황에서 기준경비율 제도의 도입은 과거와 같이 무원칙, 무계획적인 지출을 더 이상 수용하지 않는다. 따라서 비용으로 공제받을 수 있는 증빙을 잘 준비하는 세무계획이 필연적으로 요구된다 본 연구에서는 새로 시행되는 기준경비율 제도의 취지, 내용, 효과, 보완점 등을 알아보고 이 제도 하에서 적격 증빙의 수취 등 합리적인 세무관리를 알아보았다. 비록 기준경비율제도가 수입 측면에서의 투명성을 확보하는데는 한계가 있으나 비용지출 측면에서 진일보한 정책이며 이 제도가 성공적으로 시행 발전되는 경우 전문가 그룹의 자의적인 세무신고는 어느 정도 줄어들 것으로 판단된다. 나아가 비급여 진료행위가 많은 진료과들의 수입을 보다 투명하게 밝힐 수 있는 제도의 보완이 이루어질 것으로 예상되므로 의원 경영과 관련된 작은 지출에 대해서도 본 연구에서 제시된 것과 갊은 증빙을 갖추도록 노력해야 할 것이다.

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식량 안정생산기술의 전망 (Prospects of Stable Production Technologies for Food Crops)

  • 채제천;강양순;이영호;남중현
    • 한국작물학회:학술대회논문집
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    • 한국작물학회 1999년도 추계 학술대회지
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    • pp.102-144
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    • 1999
  • The major problems of food crop cultivation in Korea are low yield of most crops except rice. inefficient cultivation techniques for aged farmers. and low international competibility. Therefore, development of cultivation techniques of food crops should aim the yield. quality improvement, labor reduction and production cost. The primary issue for increasing the yield of soybean, barely and wheat is to reduce the yield gap between the farmer's yield and recommended ones of experiment station. More advanced cultivation techniques needs to be developed. and/or the conventional breeding methods to be reconsidered. The newly developed labor-saving mechanized technique needs to reduce labor hours , and the cost of agricultural implements and machineries. In other words the labor-saving mechanized technique should be developed based on the improvement of total farming system as well as systemic fundamental innovation of cultural methods. The efficiency of solar energy use in food production of Korea in 1997 is as low as $0.52{\%}$ so there is much room to increase yield. It is recommendable that the concept of food Production should be changed to energy Producing efficiency Per unit area basis from volume and weight of food materials. Moreover, introduction of resonable cropping system is needed to increase yield of main crops, farmer's income, solar energy use efficiency, and decrease of land service expenditure. Current cropping system emphasized on economic crops. especially in vegetables , is not desirable for resonable use of arable land. stability of agricultural management and staple food crop self-sufficiency ratio. It is desirable to increase food crops . that are energy of carbohydrate and protein rich and land dependent crops. in cropping system. And the agronomist should develop the cultural methods to replace food crops for food self-sufficiency and stable farming management instead of economic crops in current cropping system. Low-input and environmentally-sound crop cultivation techniques, especially nitrogen-reducing culture technique which is directly related to food crop quality, also needs to be developed urgently. The extended cultivation of corn in upland and barely and wheat in lowland as a feed stuffs is recommended to prevent further decrease of food self-sufficiency ratio, which is mainly caused by the high reliance on imported feed grain. It is also considered that the calculation and presentation methods of standard agricultural income needs to be improved. The current calculation method uses unit land area of 10a regardless of crop kinds , characteristics of agricultural management and cultivation scale. So, it is apt to lead misunderstanding of farm income value. Therefore. it should show an income of average farmers for certain number of years. Research and developing system for food producing is not desirable because they are conducted currently individual crop and mono-culture basis. But actual agricultural income is usually earned by cropping system including upland and lowland. For example. the barley and wheat is usually cultivated in double cropping system. The cooperation among research institutes such as university agribusiness. government and farmers is indispensible. The public information and education on importance and consumption habit of food crops is necessary in Korean society to increase food self-sufficiency through nationwide cooperation.

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친환경농업직접지불제 시비기준의 고추 시비추천에 대한 적합성 및 경제성 평가 (Economical Efficiency of the Sustainnable Agriculture Direct Income Support System on Fertilizer Levels of Red pepper)

  • 강보구;김현주;이경자;박성규;서상택
    • 한국토양비료학회지
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    • 제35권6호
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    • pp.387-394
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    • 2002
  • 밭작물에 대한 친환경농업직접지불제 시행에 따른 적정시비기준 및 경제성을 평가하여 농업인의 참여의사 결정에 참고자료로 활용하고자 시비수준을 농가관행 대비 표준시비, 토양검정시비 그리고 토양검정시비감비(20, 40, 60, 80% 감비)를 두고 고추를 공시작물로 수행한 결과 다음과 같다. 고추수량은 농가관행에 비하여 표준, 토양검정 그리고 토양검정 20%감비 수준에서는 차이가 없었으며, 토양검정 40, 60, 80% 감비수준에서는 수량감소가 인정되었다. 고추에 시용한 비료의 흡수이용율은 농가관행에서 질소, 인산, 칼리 각각 24, 9, 53%로 가장 낮았고, 시비량이 증가할수록 이용율은 낮아지는 경향이었으며, 60 및 80% 감비 수준에서는 질소와 칼리의 시용량이 부족하였다. 고추재배시 토양검정 결과 적합성 여부 및 친환경농업보조금(524천원 $ha^{-1}$)을 감안한 소득을 농가관행과 비교한 결과 토양검정 및 토양검정20% 감비가 가장 적합한 시비방법으로 친환경농업직접지불제 참여농가에 추천할수 있다.

한정된 O-D조사자료를 이용한 주 전체의 트럭교통예측방법 개발 (DEVELOPMENT OF STATEWIDE TRUCK TRAFFIC FORECASTING METHOD BY USING LIMITED O-D SURVEY DATA)

  • 박만배
    • 대한교통학회:학술대회논문집
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    • 대한교통학회 1995년도 제27회 학술발표회
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    • pp.101-113
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    • 1995
  • The objective of this research is to test the feasibility of developing a statewide truck traffic forecasting methodology for Wisconsin by using Origin-Destination surveys, traffic counts, classification counts, and other data that are routinely collected by the Wisconsin Department of Transportation (WisDOT). Development of a feasible model will permit estimation of future truck traffic for every major link in the network. This will provide the basis for improved estimation of future pavement deterioration. Pavement damage rises exponentially as axle weight increases, and trucks are responsible for most of the traffic-induced damage to pavement. Consequently, forecasts of truck traffic are critical to pavement management systems. The pavement Management Decision Supporting System (PMDSS) prepared by WisDOT in May 1990 combines pavement inventory and performance data with a knowledge base consisting of rules for evaluation, problem identification and rehabilitation recommendation. Without a r.easonable truck traffic forecasting methodology, PMDSS is not able to project pavement performance trends in order to make assessment and recommendations in the future years. However, none of WisDOT's existing forecasting methodologies has been designed specifically for predicting truck movements on a statewide highway network. For this research, the Origin-Destination survey data avaiiable from WisDOT, including two stateline areas, one county, and five cities, are analyzed and the zone-to'||'&'||'not;zone truck trip tables are developed. The resulting Origin-Destination Trip Length Frequency (00 TLF) distributions by trip type are applied to the Gravity Model (GM) for comparison with comparable TLFs from the GM. The gravity model is calibrated to obtain friction factor curves for the three trip types, Internal-Internal (I-I), Internal-External (I-E), and External-External (E-E). ~oth "macro-scale" calibration and "micro-scale" calibration are performed. The comparison of the statewide GM TLF with the 00 TLF for the macro-scale calibration does not provide suitable results because the available 00 survey data do not represent an unbiased sample of statewide truck trips. For the "micro-scale" calibration, "partial" GM trip tables that correspond to the 00 survey trip tables are extracted from the full statewide GM trip table. These "partial" GM trip tables are then merged and a partial GM TLF is created. The GM friction factor curves are adjusted until the partial GM TLF matches the 00 TLF. Three friction factor curves, one for each trip type, resulting from the micro-scale calibration produce a reasonable GM truck trip model. A key methodological issue for GM. calibration involves the use of multiple friction factor curves versus a single friction factor curve for each trip type in order to estimate truck trips with reasonable accuracy. A single friction factor curve for each of the three trip types was found to reproduce the 00 TLFs from the calibration data base. Given the very limited trip generation data available for this research, additional refinement of the gravity model using multiple mction factor curves for each trip type was not warranted. In the traditional urban transportation planning studies, the zonal trip productions and attractions and region-wide OD TLFs are available. However, for this research, the information available for the development .of the GM model is limited to Ground Counts (GC) and a limited set ofOD TLFs. The GM is calibrated using the limited OD data, but the OD data are not adequate to obtain good estimates of truck trip productions and attractions .. Consequently, zonal productions and attractions are estimated using zonal population as a first approximation. Then, Selected Link based (SELINK) analyses are used to adjust the productions and attractions and possibly recalibrate the GM. The SELINK adjustment process involves identifying the origins and destinations of all truck trips that are assigned to a specified "selected link" as the result of a standard traffic assignment. A link adjustment factor is computed as the ratio of the actual volume for the link (ground count) to the total assigned volume. This link adjustment factor is then applied to all of the origin and destination zones of the trips using that "selected link". Selected link based analyses are conducted by using both 16 selected links and 32 selected links. The result of SELINK analysis by u~ing 32 selected links provides the least %RMSE in the screenline volume analysis. In addition, the stability of the GM truck estimating model is preserved by using 32 selected links with three SELINK adjustments, that is, the GM remains calibrated despite substantial changes in the input productions and attractions. The coverage of zones provided by 32 selected links is satisfactory. Increasing the number of repetitions beyond four is not reasonable because the stability of GM model in reproducing the OD TLF reaches its limits. The total volume of truck traffic captured by 32 selected links is 107% of total trip productions. But more importantly, ~ELINK adjustment factors for all of the zones can be computed. Evaluation of the travel demand model resulting from the SELINK adjustments is conducted by using screenline volume analysis, functional class and route specific volume analysis, area specific volume analysis, production and attraction analysis, and Vehicle Miles of Travel (VMT) analysis. Screenline volume analysis by using four screenlines with 28 check points are used for evaluation of the adequacy of the overall model. The total trucks crossing the screenlines are compared to the ground count totals. L V/GC ratios of 0.958 by using 32 selected links and 1.001 by using 16 selected links are obtained. The %RM:SE for the four screenlines is inversely proportional to the average ground count totals by screenline .. The magnitude of %RM:SE for the four screenlines resulting from the fourth and last GM run by using 32 and 16 selected links is 22% and 31 % respectively. These results are similar to the overall %RMSE achieved for the 32 and 16 selected links themselves of 19% and 33% respectively. This implies that the SELINICanalysis results are reasonable for all sections of the state.Functional class and route specific volume analysis is possible by using the available 154 classification count check points. The truck traffic crossing the Interstate highways (ISH) with 37 check points, the US highways (USH) with 50 check points, and the State highways (STH) with 67 check points is compared to the actual ground count totals. The magnitude of the overall link volume to ground count ratio by route does not provide any specific pattern of over or underestimate. However, the %R11SE for the ISH shows the least value while that for the STH shows the largest value. This pattern is consistent with the screenline analysis and the overall relationship between %RMSE and ground count volume groups. Area specific volume analysis provides another broad statewide measure of the performance of the overall model. The truck traffic in the North area with 26 check points, the West area with 36 check points, the East area with 29 check points, and the South area with 64 check points are compared to the actual ground count totals. The four areas show similar results. No specific patterns in the L V/GC ratio by area are found. In addition, the %RMSE is computed for each of the four areas. The %RMSEs for the North, West, East, and South areas are 92%, 49%, 27%, and 35% respectively, whereas, the average ground counts are 481, 1383, 1532, and 3154 respectively. As for the screenline and volume range analyses, the %RMSE is inversely related to average link volume. 'The SELINK adjustments of productions and attractions resulted in a very substantial reduction in the total in-state zonal productions and attractions. The initial in-state zonal trip generation model can now be revised with a new trip production's trip rate (total adjusted productions/total population) and a new trip attraction's trip rate. Revised zonal production and attraction adjustment factors can then be developed that only reflect the impact of the SELINK adjustments that cause mcreases or , decreases from the revised zonal estimate of productions and attractions. Analysis of the revised production adjustment factors is conducted by plotting the factors on the state map. The east area of the state including the counties of Brown, Outagamie, Shawano, Wmnebago, Fond du Lac, Marathon shows comparatively large values of the revised adjustment factors. Overall, both small and large values of the revised adjustment factors are scattered around Wisconsin. This suggests that more independent variables beyond just 226; population are needed for the development of the heavy truck trip generation model. More independent variables including zonal employment data (office employees and manufacturing employees) by industry type, zonal private trucks 226; owned and zonal income data which are not available currently should be considered. A plot of frequency distribution of the in-state zones as a function of the revised production and attraction adjustment factors shows the overall " adjustment resulting from the SELINK analysis process. Overall, the revised SELINK adjustments show that the productions for many zones are reduced by, a factor of 0.5 to 0.8 while the productions for ~ relatively few zones are increased by factors from 1.1 to 4 with most of the factors in the 3.0 range. No obvious explanation for the frequency distribution could be found. The revised SELINK adjustments overall appear to be reasonable. The heavy truck VMT analysis is conducted by comparing the 1990 heavy truck VMT that is forecasted by the GM truck forecasting model, 2.975 billions, with the WisDOT computed data. This gives an estimate that is 18.3% less than the WisDOT computation of 3.642 billions of VMT. The WisDOT estimates are based on the sampling the link volumes for USH, 8TH, and CTH. This implies potential error in sampling the average link volume. The WisDOT estimate of heavy truck VMT cannot be tabulated by the three trip types, I-I, I-E ('||'&'||'pound;-I), and E-E. In contrast, the GM forecasting model shows that the proportion ofE-E VMT out of total VMT is 21.24%. In addition, tabulation of heavy truck VMT by route functional class shows that the proportion of truck traffic traversing the freeways and expressways is 76.5%. Only 14.1% of total freeway truck traffic is I-I trips, while 80% of total collector truck traffic is I-I trips. This implies that freeways are traversed mainly by I-E and E-E truck traffic while collectors are used mainly by I-I truck traffic. Other tabulations such as average heavy truck speed by trip type, average travel distance by trip type and the VMT distribution by trip type, route functional class and travel speed are useful information for highway planners to understand the characteristics of statewide heavy truck trip patternS. Heavy truck volumes for the target year 2010 are forecasted by using the GM truck forecasting model. Four scenarios are used. Fo~ better forecasting, ground count- based segment adjustment factors are developed and applied. ISH 90 '||'&'||' 94 and USH 41 are used as example routes. The forecasting results by using the ground count-based segment adjustment factors are satisfactory for long range planning purposes, but additional ground counts would be useful for USH 41. Sensitivity analysis provides estimates of the impacts of the alternative growth rates including information about changes in the trip types using key routes. The network'||'&'||'not;based GMcan easily model scenarios with different rates of growth in rural versus . . urban areas, small versus large cities, and in-state zones versus external stations. cities, and in-state zones versus external stations.

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