• 제목/요약/키워드: tax regulations

검색결과 74건 처리시간 0.023초

시스템다이내믹스를 이용한 탄소세 부과가 철강 산업에 미치는 효과 분석 (The Effect of the Carbon Tax on Steel Industry using System Dynamics)

  • 정석재;송재호;김경섭;박진원
    • 한국시스템다이내믹스연구
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    • 제8권2호
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    • pp.115-140
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    • 2007
  • Changes in material use, energy use and emissions profiles of steel industry are the result of complex interrelationships among a multitude of technological and economic drivers. To better understand and guide such changes requires that attention is paid to the time-varying consequences that technology and economic influences have on an industry's choice of inputs and its associated outputs. We briefly review the range of policy issues in our paper and assess the impact that climate-change policies may have on energy use and carbon emissions in Korea steel industry. We then present the models of Korea steel industry's energy and product flow regarding environmental regulations by using system dynamics simulation methodology(SD). Time series data and engineering information are combined to endogenously specify changes in technologies, fuel mix, and production processes within dynamic simulation model. Through a various scenario, ramifications that the convention of climate change would to steel industry is analyzed, and based on the study results, strategies against environment changes is contemplated in various perspectives to contribute to minimize the risks concerning the uncertain future and to be conducive to Korea steel industry's sustainable development.

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공익적 스포츠협회의 회계 및 조세의무에 관한 독일의 법 모델 (German legal model for the accounting and taxation obligation in public sports organizations)

  • 김광수
    • 산학경영연구
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    • 제21권1호
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    • pp.37-49
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    • 2008
  • 여가문화의 급속한 발전은 스포츠에 대한 수요 증가와 함께 종목별로 수많은 스포츠 협회의 결성을 가져왔다. 스포츠협회가 스포츠 활동의 활성화를 위한 사회적인 기관으로서 주어진 기능을 다하고 계속 발전해 나가기 위해서는 비록 공익적 단체라고 하더라도 영리법인에 적용되는 회계보고 및 세부제도의 도입을 통하여 재무 및 사업 활동의 합리성과 투명성을 갖추어 나갈 수 있도록 해야 한다. 이런 의미에서 스포츠협회의 회계 및 조세의무에 대한 제반 규정 또한 명확하게 정비되어야 할 것이다. 이를 위하여 본 연구는 공익적 스포츠 협회의 회계 및 조세에 관한 독일의 법 모델, 즉 통상적으로 영리단체의 법적 형식을 갖추고 조세기본법상 규정된 공익성의 가정들을 충족시키는 모델에 기초를 두고, 우리나라 스포츠협회의 회계 및 조세의무에 대한 시사점을 도출하고자 하였다.

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Building an Integrated Governance Model and Finding Management Measures for Nonpoint Source Pollution in Watershed Management of Korea

  • Ban, Yong Un;Woo, Hye Mi;Han, Kyung Min;Baek, Jong In
    • Environmental Engineering Research
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    • 제18권3호
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    • pp.199-208
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    • 2013
  • This study intended to develop an integrated governance model and find measures to manage nonpoint source (NPS) pollutions in watershed management. To reach this goal, this study has analyzed NPS pollution management policies in Korea and has employed statistical methods such as expert Delphi survey, analysis of variance, and factor analysis. As a result, this study has found that the favored basic organization form was a private-public cooperative council. The necessary governance-based NPS pollution management measures determined through this study are as follows: to build collaboration mechanisms including those related to motivation provision, trust building, capacity building, and making optimal regulations; to employ financial resources based on principles such as 'polluter-pays', 'recipient-pays', and 'general-tax-source'; and to develop several programs, including system improvement, pilot and management projects, and publicity.

일반음식점 신규영업자의 위생교육에 대한 인식 및 위생지식 조사 -경남지역을 중심으로- (Perception of Hygiene Education and Food Safety Knowledge among New Restaurant Owners -Focused in Gyeongnam Area-)

  • 윤지영;문혜경
    • 대한영양사협회학술지
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    • 제13권3호
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    • pp.265-276
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    • 2007
  • The Purpose of this research was to assess food safety knowledge and perceptions on hygiene education among new owners of restaurant in Gyeongnam area. In the questionnaire survey to 462 new owners of the necessity of hygiene education, more than half of them(56.3%) answered ‘Needed’ while ‘So so(29.2%)’ and ‘No need(14.1%)’ were also not a few. For the questionnaire asked what educational area was most beneficial, ‘Restaurant management and service(53%)’ was the most selected followed by ‘Food safety management and briefing on relevant food safety regulations(20.1%)’, ‘Tax management(12.8%)’ and ‘Food culture and menu development(11.7%)’. According to evaluation on new owners’ food safety knowledge, total average score was turned out to 6.83(out of total score of 15), less than 50% of average correct answers, it signified the demand for quantitative and qualitative improvement on hygiene education. To view the three areas’ evaluation score, characteristics of foodborne illness(2.56 points, out of total 5 points) and general hygiene management(2.54 points) marked more than 50% of correct answers while critical control points marked only 1.73 points, the lowest score.

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농촌활성화사업과 지역특화발전특구제도의 고찰 (A Study on the Rural Activation Project and the Special Economic Zone for Regional Development Policy)

  • 정진주
    • 한국농촌건축학회논문집
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    • 제7권3호
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    • pp.1-8
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    • 2005
  • Decrease in Population and graying of rural area by industrialization and urbanization are gone continuously. This makes happened various rural problems and the differential of standard of living with is arising day by day. Government is unfolding rural supporting project to solve continuously these problems. Recent Projects which are choosing not top-down process by government leading but bottom-up process through village inhabitants' participation and expert consultant get positive estimation. But those have difficulties because the support is attained only in the beginning step not continuously and inhabitants' number by graying is decreasing. The Special Economic Zone for Regional Development Policy is new access that regulation can differ according to special quality of each area depending on Localization Age. Through this transfer the competence that can mitigate or reinforce various regulations according to special quality of area in local government. So, back and maintain activation systematically so that each area could be developed specially. The purpose of The Special Economic Zone for Regional Development Policy is the activation of regional economy through development that regional specific character is. And there is characteristic that local government plans and takes the lead in all project contents, government gives regulation benefit by appointing the special economic zone and do not support finance and various tax remissions. Through investigation of such new policy, I wish to recognize what long-term plan and method could be possible to success rural activation continuously.

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교육부 고시 개정이 대학 현장실습학기제에 미치는 영향: 대학 현장실습 운영자의 인식을 중심으로 (Effects of the Amendment of Regulation of Ministry of Education and Co-op: Focusing on the Perception of University Co-op Operators)

  • 김태형;유영삼;박지성;황의택
    • 공학교육연구
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    • 제26권3호
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    • pp.49-59
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    • 2023
  • On July 6, 2021, the Ministry of Education revised and announced the operating regulations of the undergraduate co-op with the aim of protecting students rights and student-centered operation based on mutual benefits for students and institutions. Therefore, the purpose of this study is to analyze universities' perceptions against the amendment of regulation of the Ministry of Education's into universities/college, regions. According to a survey of 75 KACE, we found that colleges are more difficult than universities in terms of administrative work, company participation, reduced opportunities for co-op, and managing participating companies. Next, most of the regional differences in difficulties were not significant, and only the decline in company participation rate was more difficult in Daegyoung/Gangwon/Chungcheong/Jeju than in the metropolitan area. Finally, policy directions such as the differential application of practical support expenses according to the size of the company, tax benefits for institutions, and clarification of the concept of job training were presented.

벽면녹화 활성화를 위한 제도적 개선방안 및 조성방향에 관한 연구 (A Study for Improving in Greening System and Method to Revitalize Wall-planting)

  • 한승호;김선혜
    • 한국환경복원기술학회지
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    • 제9권2호
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    • pp.59-71
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    • 2006
  • Due to the rapid process of industrialization the cities of Korea confront changes of climate, destructions of the habitate and decrease of the green. Recently Seoul and other local governments have implemented policies and projects to improve the environmental surroundings. In reality, however, those policies and projects face difficulties in the course of implementation. The fact that there are no concrete regulations and specific legal procedures turns out to be one of the main difficulties. The aim of this study is to present specific plans and methods of wall-planting and to provide basic guidelines for the future direction of wall-planting and offer ideas of facilitating wall-planting. This study is based on questionnaires from specialists of landscape architecture through individual interviews and/or e-mails. The questionnaire is consisted of following 4 sections. 1. Show the experts current regulations and/or legal procedures and ask them improvements and suggestions. 2. Ask them choose matters of the highest priority by using Ricardo's diagram method. 3. Ask them to make a graded list in terms of the location and method of wall-planting. 4. Study the maketability of the wall-planting products currently in circulation. The city of Seoul and the Ministry of Environment recommend that trellis and/or planting inducement structures be installed on the building wall by regulation. The specialists responded to the questionnaire advocate that green wall without trellis should be allowed as green zone. Therefore regulations concerning the wall-planting should be determined specifically according to the characteristics of individual plants and walls. It has been urged that legal aid and social support must be reinforced to establish rules dealing with wall-planting. The respondents also point out that significant cutting down of the tax is far more effective in accelerating the wall-green instead of administrative support. The highest priority in terms of planting has been given to sound-proof wall, retaining wall and building wall. Concerning the maketability of the wall-planting products, panel products are recommended for early-planting and building planting. It has been suggested that the research and study of new materials and species be done in advance.

중국 교육산업의 경제적 파급효과에 대한 분석 (An Analysis on the Economic Impact of China's Education Industry)

  • 상리;장일주;장몽택
    • 한국콘텐츠학회논문지
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    • 제21권9호
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    • pp.299-311
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    • 2021
  • 본 연구는 중국 통계청이 2017년의 산업연관표를 활용하여 중국 교육산업의 국민경제에 대한 파급효과를 분석함으로써 향후 중국 교육산업의 활성화를 위한 정책적 자료로 활용하는데 목적이 있다. 이러한 목적을 달성하기 위하여 산업연관표 기초분류 149개 산업을 32개 산업으로 분류하였다. 이러한 분류를 바탕으로 중국 교육산업의 생산유발계수, 감응도계수, 영향력계수, 소득유발계수, 생산세유발계수, 노동유발계수 등에 대하여 분석함으로써 중국 교육산업을 중심에 놓고 교육산업이 전체산업 속의 위치와 다른 산업 간의 관계를 파악하며 중국 교육산업의 경제적 파급효과를 알아보고자 한다. 분석 결과는 중국 2017년 교육산업의 생산유발계수 열합계는 1.719, 행 합계는 1.063, 감응도계수는 0.012, 영향력 계수는 0.020, 소득유발계수는 0.667, 생산세 유발계수는 0.035, 최종수요 10억 위안이 발생할 경우 노동유발계수는 총 31,254명(간접15,541명, 직접15,713명) 등을 보여주고 있다. 분석결과에 따라 본 연구는 중국 교육산업의 진일보 발전을 위하여 정부의 지지, 기술도입과 새로운 운영 모델의 응용, 정책적인 규정, 제도의 개선과 시장에 대한 효율적인 감독이 요구된다는 시사점을 제시하였다.

탐정 산업의 효율적 관리를 위한 법제화 연구 (A Study on Legislation for the Efficient Management of Private Investigation(PI) Industry in Korea)

  • 선준호;김상민;염건령
    • 산업진흥연구
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    • 제8권2호
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    • pp.157-164
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    • 2023
  • 대한민국의 탐정(private investigation) 산업은 관련 법률 규제가 없어서 누구나 세무서에 사업자 신고를 하면 자유롭게 운영을 할 수 있다. 보편적으로 개인 의뢰가 주를 이루고 있으며 기업들이 특정 이유로 경쟁 업체나 직원 등을 조사하기 위해 탐정을 고용하고 있는 실정이다. 대한민국 탐정 산업의 주체는 두 가지로 나뉜다. 첫 번째는 경찰공무원이나 수사관 등 범죄 조사나 형사 수사 등의 경력을 가지고 있는 전직 공무원이 있다. 두 번째는 세무서에 사업자 등록을 마친 후 조사 서비스 활동을 하는 민간인이 있다. 민간인은 상대적으로 수사관 또는 법률 전문가보다 법률 지식이 부족하므로 조사 서비스를 진행하는 과정에서 현행법 저촉과 같은 법적인 문제를 발생시킬 가능성을 항상 가지고 있는 것이 현실이다. 문제는 이로 인한 피해가 고스란히 의뢰인에게 돌아간다는 점이다. 탐정을 통한 전문서비스를 필요로 한 의뢰인에게 오히려 또 다른 피해가 가중될 위험을 내포하고 있는 것이 대한민국 탐정 산업의 현 위치라고 해도 과언이 아닐 것이다. 따라서 본 연구는 탐정업의 개념과 유형, 역대 탐정 법률안의 비교분석, 탐정 산업의 현황과 실태 파악, 탐정 산업의 효율적 관리를 위한 현황 분석과 문헌 고찰을 통해 국내에서 탐정 산업이 신뢰를 기반으로 안정적으로 운영될 수 있도록 입법화에 기여하고자 한다.

한국의 해상풍력산업 발전전략 고찰 (Contemplation of Korean Offshore Wind Industry Development)

  • 김종화
    • 풍력에너지저널
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    • 제15권1호
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    • pp.5-10
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    • 2024
  • Offshore wind power generation has significant advantages, including enhanced energy security and job creation. However, despite these benefits, South Korea has not fully utilized its potential in this sector. In contrast, offshore wind power industry development in Europe has been driven by government leadership. Drawing from this experience, South Korea also needs to relax regulations, strengthen necessary infrastructure, and enhance financial support systems to activate the offshore wind power industry. For this, sustained government leadership is absolutely essential. Without addressing the capacity issues in the power grid, we cannot expect offshore wind power generation to succeed. To address grid issues, we propose the enactment of a special law called the "Special Act on Grid Expansion." Considering KEPCO's financial situation, private investment should be encouraged for grid construction. The role of developers is crucial for the successful development and operation of offshore wind power. They manage risks throughout various stages, from site acquisition to construction and operation, which have a significant impact on the success or failure of projects. Since domestic developers currently lack experience in offshore wind power, a cooperative strategy that leverages the experience and technology of advanced countries is necessary. Energy issues should be recognized as important tasks beyond mere political ideologies, as they are crucial for the survival of the nation and its development. It is essential to form a public consensus and implement ways for residents to coexist with offshore wind power, along with the conservation of marine ecosystems and effective communication with stakeholders. Expansion of the offshore wind power industry requires support in various areas, including financial and tax incentives, technology research investment, and workforce development. In particular, achieving carbon neutrality by 2050 necessitates the activation of offshore wind power alongside efforts by major corporations to transition to renewable energy. South Korea, surrounded by the sea, holds significant offshore wind power potential, and it is our responsibility to harness it as a sustainable energy source for future generations. To activate the offshore wind power market, we need to provide financial and tax support, develop infrastructure and research, and foster a skilled workforce. As major corporations transition to renewable energy to achieve carbon neutrality by 2050, offshore wind power must play a significant role. It is our responsibility to fully utilize South Korea's potential and make offshore wind power a new driver of growth.