• 경영과정보연구
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• 제4권
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• pp.161-200
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• 2000

The results of this study on problems and activation plans of venture business are as follows. First, to ensure substantiality of venture business 1) To prepare and support venture investment capital. 2) To make eggective use of founding capital of venture business. 3) To establish the overall supporting system for founding of venture business. 4) To maintain and ensure manpower for venture business. Second. to prepare investment base for venture business 1) To induce the enlargement of venture investment unions. 2) To ensure the sound trust of KOSDAQ. 3) To permantly setup angel capital investment market. 4) To ensure joint system for R&D and knowledge management, and so forth. Third, to promote environment for the founding of venture business 1) To enlarge and roar business incubator (BI) 2) To establish acts of venture complex. 3) To uplift creative tension feeling and entrepreneurship. 4) To maximum the support for adminstration approvals, and so forth. Fourth, to make global strategy for venture business 1) To furnish oversea venture chances for globaligation to venture business. 2) To operate information network. 3) To establish integrating system of oversea support offices. Fifth, to support capital and tax 1) To activate functions of investment organs. 2) To increase the number of venture investment company. 3) To permanently organige angel capitalists. 4) To reduce and exampt the corporation tax, and the like. Above mentioned results of this study have to be practiced, and in future, subdivided studies will be needed.

• 한국문헌정보학회지
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• 제23권
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• pp.263-301
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• 1992

In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

• 한국실내디자인학회논문집
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• 제25권1호
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• pp.93-100
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• 2016

Long-life housing means a housing which structural members (Support) such as columns and floor are maintained for a long period of time and the housing can be used for approximately 100 years by replacing components (Infill) such as walls and furniture. The government established "Certification standards of long-life housing construction" on December 24, 2014, requiring the long-life housing certification for construction of apartment houses for over 1,000 households. However, it is necessary to prepare an incentive measure which could be granted to construction related personnel and housing owners due to the effectiveness of such system and recognition that the initial construction cost of long-life housing is high. The purpose of this study is as follows. First, the reasons and necessity of long-life housing cost increase for each construction company, housing owner, infill component manufacturer and designer which are long-life housing related personnel are determined. The direction of incentive grant for supplying long-life housing based on the determined items is established. The result of this study is as follows. First, a special treatment which is higher than the alleviation of construction standards according to the previous ordinance is necessary for construction companies to secure the business feasibility. Also, incentives such as the provision of service space and wide balcony are necessary to improve the preference level of parceling out. Second, financial incentives such as financial support for housing purchase, reduction and exemption of tax (acquisition tax and registration tax), and support of maintenance cost are required for house owners. Third, it is essential to increase opportunities to participate in the market for infill component manufacturers by applying additional points for PQ. Fourth, it is needed to provide compensation for additional human resource and time at the time of designing to designers by preparing the long-life housing design cost standards.

• 인터넷정보학회논문지
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• 제12권6호
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• pp.105-116
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• 2011

전자정부 서비스 중에서도 홈택스와 같은 세금업무 서비스는 상대적으로 많은 시민들이 인지하고 있다. 본 사례연구는 기술수용모형을 이론적 기반으로 설정하고 만족, 유용성, 용이성, 구전효과, 주관적 규범, 신뢰, 상호작용, 촉진조건 등의 요인들이 전자정부 서비스 활용의도에 미치는 직 간접적 영향력 정도를 알아보는 데 목적이 있다. 279개 설문자료를 이용하여 연구가설을 검증한 결과, 유용성과 용이성은 만족도에 긍정적 영향을 미치는데, 특히 용이성이 유용성보다 영향력이 큰 것으로 나타났다. 서비스 만족도와 구전효과도 활용의도의 선행요인으로 유의한 것으로 분석되었는데, 구전효과보다는 만족도가 활용의도에 더 큰 영향을 미치는 것으로 나타났다. 유용성의 선행요인 중에서는 용이성, 주관적 규범, 신뢰의 순으로 모두 긍정적 영향을 미치는 것으로 나타났으며, 용이성의 선행요인도 촉진조건, 상호작용의 순으로 모두 긍정적 영향을 미치는 것으로 분석되었다. 그 외 본 연구결과의 학술적, 정책적 시사점도 함께 제시하였다.

• 수산경영론집
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• 제50권1호
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• pp.1-15
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• 2019

Offshore trap fishery managers have payed in advance to attract excellent fishing crew in the minium grantee lay system. This practice can intensify competition among fishery management bodies and increase the burden of fishery manager about income tax and four social insurance programs. The purpose of this study is to identify the problems of advance payment practice in terms of fishery manager in offshore trap fishery. The main results of this study are as follows. First, under the TYPE 1 model, which is the current wage payment manner, there is a risk that fishery manager will not able to return the prepayment paid in advance when the income of fishery management bodies decrease. Second, the TYPE 2 or the TYPE 3 model which reduces or abolishes advance payment can alleviate the burden of fishery manager relative to the deduction of redemption amount, incentive to induce artificial expenses, income tax and four social insurance programs. In conclusion, advance payment practice in offshore trap fishery is placing a heavy burden on the fishery manager. In order to solve these problems in the future, we need to find solutions through similar case studies.

• 사회복지연구
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• 제41권3호
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• pp.185-212
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• 2010

본 연구는 현재 우리나라에서 대안적 소득보장제도로 제안되고 있는 기본소득(basic income) 모델들의 소득재분배효과를 비교 분석하는 것이 목적이다. 분석 자료는 한국복지패널 3차년도 자료를 활용하였으며, 소득재분배효과는 빈곤율과 5분위 소득배율 그리고 지니계수로 측정하였다. 분석결과 기본소득 모형은 현행의 소득보장 시스템에 비해 소득재분배효과가 높게 나타났다. 또한 기본소득모델은 절대적 빈곤의 문제를 완전히 해소하였다. 기본소득 모델중에서 빈곤감소효과가 큰 것은 정률과세 기본소득 모델이었으며, 소득불평등 감소효과가 큰 것은 차등과세 기본소득 모델이었다. 기본소득 모델이 현행 시스템보다 소득재분배 효과가 큰 것은 투입되는 자원의 양 때문이기도 하지만, 보편주의적인 프로그램이 소득재분배효과가 가장 크다는 '재분배의 역설론' 을 확인해주는 결과이기도 하다. 마지막으로 빈곤감소효과에서는 정률과세 기본소득 모델이 소득불평감소 효과에서는 차등과세 기본소득 모델의 성과가 양호하다는 본 연구의 결과는 기본소득 논의에서 정책목표를 어떻게 설정하느냐에 따라 모델의 설계가 달라질 필요가 있음을 보여주는 결과라 할 수 있다.

• 한국병원경영학회지
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• 제8권3호
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• pp.1-31
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• 2003

현대 복지국가에서는 의료와 교육 분야에 대해 지대한 관심을 가지고 있다. 이런 측면에서 유럽 및 미국 등에서는 특히 의료분야에 대해 정부가 직접 운영하는 비율이 높고 또한 각종 조세특례를 통해 민간을 지원하고 있다. 이 점에서 이 논문에서는 우리나라가 의료기관에 대한 조세체계와 조세특례를 어떻게 개선해야 할 것인가에 대해 연구하였다. 이 연구결과 의료기관에 대한 조세체계 및 조세특례제도에 대한 개선방안으로 여러 가지를 제시하고 있으나, 주요골간은 첫째, 우리나라의 경우 의료법인을 의료법에서는 비영리법인으로 보고 있으나 세법에서는 기본적으로 영리사업으로 보아 과세하는 것을 원칙으로 하고 조세특례규정은 아주 제한적으로 인정하고 있어, 의료서비스의 질적 향상에 도움을 주고 있지 못하므로 이를 개선하고, 둘째, 교육과 의료는 중요한 공공재로서 정부가 대등한 입장에서 정책을 수립하여야 함에도 차등 과세되고 있는 점을 개선할 필요가 있으며, 셋째, 같은 의료서비스에 대해서 운영주체에 따라 각종 조세특례를 다르게 규정해서는 안된다는 점을 지적하였다.

• 한국신재생에너지학회:학술대회논문집
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• 한국신재생에너지학회 2008년도 춘계학술대회 논문집
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• pp.87-90
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• 2008

Levelized generation cost(LGC) has been widely used in assessing feed-in tariffs(FiT) for electricity generating from new and renewable energies. Current FiTs for renewable electricity in Korea have been fixed and applied with realistic economic data by the efforts of KERI(Korea Electrotechnology Research Institute) since October 2006. Some critical issues on the estimation of LGC are, however, found in KERI's report. Major issues are the estimation of capital cost, the consideration of corporate tax, and the application of economic life cycle in the formulae for LGC. These critical issues are examined and interpreted in a correct way in this paper.

• 시큐리티연구
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• 제1호
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• pp.135-173
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• 1997

We study on the power of local autonomous fire fighting in Korea. Chapter I which sets out purpose, scope and method, is followed by Chapter Ⅱ , dealing largely with the organization, man-power, equipment, activites of local fire fighting administration and the fire fighting environment. Chapter III made a comparative study on the power of autonomous fire fighting, local budget , fire fighting activities, fire present conditions. It is followed by concluding abservation made in Chapter Ⅳ and Chapter V. We indicated a few disputed points on the power of local autonomous fire fighting and suggested several alternatives to improve our fire fighting administration system. The alternatives suggested are as followes : (1) Reinforcement of the man-power, (2) Regulation of the standard fire fighting power, (3) Improvement of the using on fire fighting facilities tax and state finance, (4) Aplication of the local borrowings, (5) Tax reduction and exemption on the fire fighting equip-ment investment, and so forth.

• Journal of the Korean Data and Information Science Society
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• 제19권4호
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• pp.1037-1046
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• 2008

Recently, the oil suppliers who supply the tax-exempt oil to the fishery are confronted with big trouble in their supply and demand system due to the unstable global oil prices. We applied the seasonal ARIMA(SARIMA) model to the low-sulfur and high-sulfur crude oil which are in great request and developed forecasting systems for them. Since there are many parameters in SARIMA, it is difficult to estimate the optimal parameters, but it is overcome by using simulation looping program. In conclusion, we found that the obvious seasonality in demand of low-sulfur and these demands are tending downwards gradually.