• Industrial Engineering and Management Systems
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• 제8권4호
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• pp.213-220
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• 2009

A revenue sharing contract is one of the mechanisms that coordinate decision makers in a decentralized supply chain toward the consensual goal. The transfer prices between different echelons in the supply chain influence the total supply chain profits. The study aims to explore various transfer pricing heuristics on the supply chain coordination in terms of the supply chain profits and their interactions with the revenue sharing rate. A model is proposed for formulating the collaborative production and distribution planning in a decentralized supply chain with the revenue sharing mechanism. Experiment results indicate that the transfer price and the revenue sharing rate affect significantly the coordination. Among the studied pricing heuristics, the variable-cost pricing method led to the best SC profits. Raising the revenue sharing rate reduced the SC profits no matter what heuristics were employed. Furthermore, the experiments provide us clues for finding the optimal transfer price for the supply chain.

• 조명전기설비학회논문지
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• 제29권2호
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• pp.97-103
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• 2015

This paper introduces two on-going projects for DC high temperature superconducting (HTS) cable systems in South Korea. This study proposes the application of DC HTS cable systems to enhance power transfer limits of a grid-connected offshore wind farm. In order to develop the superconducting DC transmission system model based on HTS power cables, the maximum transfer limits from offshore wind farm are estimated and the system marginal price (SMP) calculated through a Two-Step Power Transfer (TSPT) model based on PV analysis and DC-optimal power flow. The proposed TSPT model will be applied to 2022 KEPCO systems with offshore wind farms.

• 무역상무연구
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• 제46권
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• 아태비즈니스연구
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• 제13권3호
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• pp.59-71
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• 2022

Purpose - We investigate how firms transfer financial risks to employees in a form of flexible employment contracts and layoffs. Design/methodology/approach - Based on the literature on the prevalence of shareholder value ideology and the associated 'risk shift', we examined how stock price volatility is associated with a firm's use and hiring of nonstandard employees, and the number of employees lay-offed. We test our hypotheses using a longitudinal, multi-source, dataset of Korean firms from 2003 to 2011. Findings - We found support for the relationship between stock price volatility and flexible employment contracts and layoffs after controlling for actual risks such as increased debt or decreased sales. However, we found that the relationship is moderated by the power of professional CEOs relative to that of shareholders, in that powerful CEOs are more likely to transfer the external risks, i.e. stock price volatility, to employees. Research implications or Originality - This study contributes the emerging stream of literature that explore the effect of stock market pressures and governance structures on human resource management.

• 한국수정란이식학회지
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• 제30권3호
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• pp.189-193
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• 2015

Calculating break-even price of calf production is closely associated with reproductive efficiency. To determine the price, we need data from reproduction records including number of claves weaned, number of cows exposed for breeding, and annual cash coast per cow, and average weaning or market weight of claves sold and retained. Unfortunately, the data were not available in Korea native cow (Hanwoo). To evaluate the performance and the price, we collected calving interval from about 60,000 cows for last 10 years and estimated reproductive performance. Calving interval was increased 4.3% and pregnancy rate was decreased about 1.4~2.8% year-on-year. Increases in growth rates of number of cow and semen per calf supported the low reproductive performance. Finally, break-even price was calculated using estimated percent calf crop and demonstrated that growth rate of break-even price is larger than that of annual cash per cow, suggesting cow-calf profitability and financial efficiency in Korea native cow (Hanwoo) is getting worse.

• 한국항공운항학회지
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• 제23권2호
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• pp.40-50
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• 2015

This study deals with transfer passengers in hub airports. The research objective is to derive measures for transfer passenger quantity enhancement at Incheon International Airport by applying Analytic Hierarchy Process. In pursuing the above objective, this study conducted a survey to evaluate various selection criteria for choosing transfer airports and ranked attributes in weight order with Analytic Hierarchy Process. Furthermore, based on the trend analysis of Incheon International Airport's transfer passenger movement, this paper analysed main transit routes of Incheon International Airports against competitor airports among the region. The main result found from the study is flight frequency, ticket price and connecting hour were the most important 3 factors when people choose transit airports. Therefore, it is recommended government, airport authority and airlines to cooperate closely to meet the transfer passengers' needs on frequency, price and transit hour of flights.

• 국제지역연구
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• 제22권1호
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• pp.23-40
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• 2018

중국은 2000년대 들어 '삼농(三?)'문제(농민, 농업, 농촌)를 국가 최우선과제로 추진하고 있다. '삼농'문제 해결책의 하나인 농지유동은 최근 10여 년간 급속히 성장하였다. 특히 농지유동을 추진함에 따라 농촌경제가 발전하였으며 동시에 농가 생활수준도 크게 개선되었다. 그러나 전포방식 위주의 농지유동유형은 농가의 농지유출 의욕을 저해하여 궁극적으로 대규모 농지유동의 저해요인으로 작용하고 있다. 본 논문은 중국 농가의 농지유동유형 영향요인과 농지유동가격 결정요인을 분석하였고, 그 결과를 토대로 다음과 같은 시사점을 찾았다. 첫째, 농가들이 입고방법으로 농지를 유출하도록 지도해야 하고; 둘째, 계약기간을 장기화해야 하며; 셋째, 작물별 농지유동 대응책을 마련해야 하고; 넷째, 농지유출 농가에 대해 교육프로그램을 구축해야 한다.

• 산학경영연구
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• 제7권
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• pp.79-100
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• 1994

• 아태비즈니스연구
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• 제10권4호
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• 한국컴퓨터정보학회논문지
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• 제25권10호
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• pp.185-191
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• 2020

본 연구는 디지털 경제하에서 고정사업장 확대로 인한 차입금의 범위가 확대됨으로써 과소자본세제에서 차입금에 대한 지급이자 산정하는 방법을 이전가격과세제도의 정상가격방법으로 일원화하는 방안을 제시하며 정상가격 도출과 관련하여 블록체인 기반 환경 구축에 대한 필요성을 제시하고자 한다. 과소자본세제의 이자공제가 가능한 차입금 금액을 산정 시 이전가격과세제도의 정상가격방법으로 일원화하는 방안은 이전가격세제의 적용범위가 과소자본세제의 적용범위를 포함하기에 조세조약상 및 통상조약상 무차별 원칙이 외국인이 투자한 내국법인과 외국법인의 국내사업장 및 순수내국법인에게도 적용되기에 해결 될 수 있다. 차입금에 관한 '특수관계가 없는 자 간의 통상적인 차입'에 대한 규정 부재에 대한 문제는 블록체인 플랫폼 기반에 공유되는 거래로 인해 차입금에 대한 비교가능한 거래가 투명하게 공유됨으로써 비교가능한 차입규모 및 차입 조건의 범위에 대한 문제점을 해결 할 수 있다. 본 연구는 이자비용을 활용한 소득이전을 방지하고자 하는 과소자본세제제도에 대한 문제점과 개선안을 제시함으로써 정책 입안 및 수행하는 당국에 정책적 방향성을 제공한다는 점에서 본 연구의 공헌점이 있다 하겠다.