• 제목/요약/키워드: tax systems

검색결과 176건 처리시간 0.022초

Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제8권2호
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    • pp.691-708
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    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

주택면적의 변화에 따른 가정용 초소형 연료전지 코제너레이션 시스템의 경제성 분석에 관한 연구 (A Study on the Economic Evaluation with Super-Micro Fuel Cell Home Cogeneration System by Varying the Floor Area of House)

  • 노철우;김민수
    • 한국신재생에너지학회:학술대회논문집
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    • 한국신재생에너지학회 2008년도 춘계학술대회 논문집
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    • pp.25-28
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    • 2008
  • The fuel cell system is environment-friendly and energy efficient system. Especially, the fuel cell cogeneration systems providing heat and electricity to buildings have been developed and applied to a lot of sites in the world to cope with the global warming and $CO_2$ emission problem. This paper presents the result of study on the economic evaluation with super-micro fuel cell (SMFC) cogeneration system by varying the floor area ($132m^2{\sim}331m^2$) of the house, whose system capacity ranges from 0.10 kWe to 0.50 kWe. The electricity demand, heat demand, saved energy cost, and the simple pay-back period have been simulated for the various capacities of fuel cell cogeneration system. As a result, this study suggests the fuel cell system's capacity decision strategy for a given house area. Contrary to conventional design assumptions, the smaller capacity fuel cell cogeneration system is appropriate for the house of large floor area to defense the progressive electricity tax, and the larger capacity fuel cell cogeneration system is appropriate for the house of small floor area to sell the electricity.

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저출산 대응정책이 출산순위별 출산에 미치는 영향 (The Effects of Fertility Policies on Childbirth by Birth Order)

  • 유계숙
    • 가정과삶의질연구
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    • 제27권2호
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    • pp.191-201
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    • 2009
  • The Korean Government has recently prepared the comprehensive five-year basic plan (2006-2010) to deal with low fertility and population ageing. The basic plan aims at recovering the fertility rate to the appropriate level and improving the social and economic systems in preparation for the aged society. The main objective of this study was to examine the effects of fertility policies on childbirth by birth order. The data came from 1,729 adults who gave birth to babies in 2007 and 991 adults as the control group. The serial logistic regression analyses revealed that establishing the health and nutrition system for maternity and children, and expanding of tax and social insurance benefit were effective policy measures to increase childbirths of first children, while the policy measures establishing the health and nutrition system for maternity and children, supporting for daycare and pre-school education, and work-life balance were effective to childbirths of second or third children in 2007. However, the policies of supporting for costs of test-tube baby and expanding childcare infra didn't have any significant influences on childbirths in 2007. The implications of study results were discussed.

컨텐츠 보안 침입 탐지 시스템 설계 및 구현 (Design and Implimentation of Intrusion Detection System on Contents Security)

  • 김영선;서춘원
    • 전자공학회논문지
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    • 제52권11호
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    • pp.164-168
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    • 2015
  • 인터넷 사용이 보편화되면서 웹을 통한 광고, 사이버 쇼핑, 인터넷 뱅킹 등 다양한 서비스가 네트워크를 이용하여 제공되면서 웹 보안에 대한 필요성이 증가하고 있다. 또한, 시스템을 다양한 유형의 해킹 위협과 외부의 불법적인 침입으로부터 정보자산의 보호를 위한 보안시스템을 요구하게 된다. 본 논문의 웹 침입 탐지 도구는 웹에 대한 개별적인 모니터링을 통해 소요되는 자원 및 인력의 손실을 방지할 수 있도록 하여 보안 수준을 향상시켜는 것이다. 웹 보안 시스템은 웹 환경에서의 보안 취약성과 정보 노출에 대한 문제점의 원인을 분석하고 보안의 빠른 지원을 결정하기 위해서 모니터링을 이용하여 정보 보안 취약성과 정보 노출을 보호할 목적으로 보안 시스템을 설계하고자 한다.

Korea's Capital Market Promotion Policies: IPOs and Other Supplementary Policy Experiences

  • KIM, WOOCHAN
    • KDI Journal of Economic Policy
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    • 제37권2호
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    • pp.64-97
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    • 2015
  • This paper studies a series of capital market promotion policies Korea pursued over a 30-year period during its development era (1960s - 1980s). The purpose of this paper is twofold. The first purpose is to understand the policy approaches Korea took, and the second is to extract lessons that can benefit policymakers in the developing world, where capital market promotion is an important policy goal. There are two key features of Korea's capital market promotion policies. First, the government was actively involved, sometimes indirectly by giving tax incentives to encourage IPOs. However, in other times, it was directly involved by giving IPO orders and threatening those that did not comply. No stock exchange in a developed country has ever experienced such government involvement. Combined with rapid economic growth, this interventionist approached allowed the Korean stock market to experience phenomenal growth over a short period of time. Second, the capital market promotion policies had multiple objectives. One was to mobilize domestic capital for economic development. Another was to lower firms' debt-to-equity ratios. Most interestingly, however, the Korean government wanted to popularize stock ownership, thereby allowing ordinary Koreans to share in the fruits of economic growth.

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중유 화염 연소로에서 LNG와 왕겨분말의 재연소 효과 비교 (The Comparison Study on Reburning Effects of LNG and Rice Husk in Heavy Oil Flamed Furnace)

  • 신명철;김세원;이창엽
    • 한국연소학회지
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    • 제14권4호
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    • pp.25-32
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    • 2009
  • In commercial combustion systems, heavy oil is one of main hydrocarbon fuel because of its economical efficiency. Regarding heavy oil combustion, due to increasing concerns over environmental pollutants such as carbon monoxide, unburned hydrocarbon and nitrogen oxides, development of low pollutant emission methods has become an imminent issue for practical application to numerous combustion devices. Also a great amount of effort has been tried to developed effective methods for practical using of biomass. It is also an important issue to reduce carbon tax. In this paper, an experimental study has been conducted to evaluate the effect of biomass reburning on NOx formation in a heavy oil flamed combustion furnace. Experiments were performed in flames stabilized by a multi-staged burner, which was mounted at the front of the furnace. Experimental tests were conducted using air-carried rice husk powder and LNG as the reburn fuel and heavy oil as the main fuel. The paper reports data on flue gas emissions and temperature distribution in the furnace for several kinds of experimental conditions. NOx concentration in the exhaust has decreased considerably due to effect of reburning. The maximum NOx reduction rate was 62% when the rice husk was used by reburn fuel, however it was 59% when the LNG was used by reburn fuel. The result shows the positive possibility of biomass reburning system for optimal NOx reduction.

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An Empirical Testing of a House Pricing Model in the Indian Market

  • HODA, Najmul;JAFRI, Syed Ashraf;AHMAD, Naim;HUSSAIN, Syed Mannawar
    • The Journal of Asian Finance, Economics and Business
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    • 제7권8호
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    • pp.33-40
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    • 2020
  • The main aim of the study is to test a house pricing model by combining hedonic and asset-based pricing models. An understanding of the relationship between house pricing and its return (the rental income) helps to establish houses as a significant asset class. The model tested the relationship between house pricing (dependent variable) and the house attributes (independent variables) derived from Freeman's framework of housing attributes. This study uses a large data-set of 1,899 sample of new, high-end houses purchased between 2016 and 2019 collected from the national capital region of India (Delhi-NCR). The algorithm was built in R-Script, and stepwise multiple linear regression was used to analyze the model. The analysis of the model proves that the three significant variables, namely, carpet area, pay-off, and annual maintenance charges explain the price function. Further, the model is statistically fit. The major contribution of the study is to understand the key factors and their influence on the house pricing. The model will be helpful in risk assessment in the housing investment and enhance the chances of investment. Policy-makers can use information about the underlying valuation drivers of the house prices to stabilize the market and also in framing the tax policies.

부동산가격공시제도의 문제점과 개선방안에 관한 연구 (Exploring Alternative Real Estate Assessment Systems in Korea)

  • 구동회
    • 대한지리학회지
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    • 제41권3호
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    • pp.267-282
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    • 2006
  • 우리나라의 부동산가격공시제도는 건설교통부의 공시지가 및 주택가격공시제도, 행정자치부의 시가표준액, 국세청의 기준시가로 나뉘어져 있다. 토지와 건물이 시장에서 일체로 거래되고 있음에도 불구하고, 담당기관들은 토지와 건물을 분리하여 평가 과세하고 있다. 한국의 부동산가격공시제도의 근본문제는 여기에서 시작된다. 2005년 주택가격공시제도가 도입되었으나 근본적인 문제점은 여전히 해결되지 않은 채 남아 있다. 근본적인 해결책을 찾기 위하여, 국가는 모든 토지와 건물의 가격을 일괄평가하여 공시하는 방향으로 현행 부동산가격공시제도를 개선해나가야 한다.

A Comparative Analysis of Corporate Governance Guidelines: Bangladesh Perspective

  • Rahman, Md. Musfiqur;Khatun, Naima
    • Asian Journal of Business Environment
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    • 제7권2호
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    • pp.5-16
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    • 2017
  • Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

Directions of the Activation of the Development of a Small Innovative Enterprise

  • Antypenko, Nadiia;Dongcheng, Wang;Lysenko, Zhanna;Krasnonosova, Olena;Grynevych, Liudmyla
    • International Journal of Computer Science & Network Security
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    • 제21권12spc호
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    • pp.495-502
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    • 2021
  • The study is devoted to substantiation of directions of intensification of development of small innovative enterprise, which has a significant impact on the overall innovation activity of the country and promotes innovative development, transition to more advanced technological systems. The outlined role of small business in innovative development in the direction of intensifying innovation in the economy, improving organization and production, as well as in the form of direct participation in the innovation process, production of science-intensive products, stimulating demand for innovation. A group of factors hindering the development of small innovative entrepreneurship was identified, including: financial aspects of the activity, shortcomings of organizational and communicative nature, underdeveloped technology market, information plan problems, internal production problems of small business, market problems. The directions of intensification of the development of small innovative entrepreneurship are substantiated, namely: financial and credit support of small innovative entrepreneurship; introduction of tax incentives; material and technical support; nationwide intensification of innovation activity; information support; development of innovation infrastructure. The involvement of the outlined directions of intensification of small innovative entrepreneurship will help to obtain a synergistic effect of innovative development of both small innovative business structures and the economy as a whole.