A Study on the Private Universities Financial Improvement by Value-added Tax Cut

본 연구는 사립대학의 재정확충을 위한 방안의 하나로 사립대학의 부가가치세 감면에 대한 세율조정 모형을 개발하고 조정세율을 구하였으며, 조정세율을 활용하여 사립대학의 재정확충 효과를 실증적으로 분석하였다. 이를 위한 분석대상 세목으로는 2002학년도 우리나라 4년제 일반대학 137개교의 부가가치세를 사용하였다. 그리고 재정배분의 효율성을 측정하기 위한 지수로는 Harberger지수를 사용했으며, 재정지표로는 학생 1인당 장학금과 기자재구입비를 이용하였다. 이러한 원자료를 이용해서 모의실험을 통해 조정세율을 확인하였으며, 도구로는 JAVA언어를 사용하였다. 실험결과 세율을 조정하기 전의 사립대학 재정지표는 효율적인지 알 수 있는 절대적인 기준은 없지만 세율을 낮출수록 효율성지수는 상대적으로 향상되는 것을 확인하였다. 따라서 정부는 부가가치세의 세율조정을 통해서 사립대학 재정지표의 효율성을 향상시키는 방향으로 나아가야 하며, 이때 조정세율은 4.9%～5.5% 사이에서 결정할 수 있었다. 또한 부가가치세 조정세율을 적용하여 세율감면이 이루어진다면 상당규모의 감면액이 사립대학에 환급되며, 그 결과 실질적인 재정확충 효과는 물론 재정지표의 질적 수준도 개선되는 것을 확인하였다. The purpose of this study was to develop a tax rate adjustment model for a value-added tax cut of private universities in a bid to improve their finances by Harberger Index and put out the Negotiable Value-Added Tax Rate, and discuss and analyze how private universities could improve their financial standing by using a tax rebate. The value-added tax paid by 137 four-year-course universities in 2002 was analyzed, Harberger Index was selected as the index to measure the efficiency of distribution of finance, and the national subsidy per student and the expenses to grant scholarships and purchase teaching aids per student were employed as the financial index. A negotiable tax-rate was confirmed by utilizing those materials, and as for data handling, JAVA was employed. The positive experiment showed that 'the more tax rate let down, the more financial indexes of equality will improve, though there is not an positive standard to assess whether the present Korean financial Index is efficient or not.' Therefore, the government should be proposed to regulate the present value-added tax rate to ensure the efficiency of the financial indexes the private universities. But the findings from the study are that the reasonable and stable adjusted tax rate should range from 4.9 percent to 5.5 percent. And also the application of the tax-rate regulation model mentioned above proved that the private universities will benefit a good amount of tax return, and then not only the expansion of their practical finance come true, but also the financial indexes will improve

A Study on Negotiable Value-Added Tax Rate for Private University Based on Equality

논문 요약본 연구는 사립대학의 재정확충을 위한 방안의 하나로 사립대학의 부가가치세 감면에 대한 세율조정 모형을 개발하고 조정세율을 구하였으며, 조정세율을 활용하여 사립대학의 재정확충 효과를 실증적으로 분석하였다. 이를 위한 분석대상 세목으로는 2002학년도 우리나라 4년제 일반대학 137개교의 부가가치세를 사용하였다. 그리고 재정배분의 평등성을 측정하기 위해서 Atkinson지수를 이용했으며, 재정지표로는 학생 1인당 국고보조금과 도서구입비를 분석 자료로 각각 사용하였다. 이러한 원자료를 이용해서 모의실험을 통해 조정세율을 확인하였으며, 도구로는 JAVA언어를 사용하였다. 실험결과 재정지표는 세율을 낮출수록 평등성지수는 향상되는 것으로 나타났다. 따라서 정부는 부가가치세 세율 조정을 통해서 평등성을 향상시키는 방향으로 나아가는 것이 바람직하다. 실증분석 결과 조정세율은 4.7%～5.8% 사이에서 결정되는 것이 합당한 것으로 나타났다. 또한 부가가치세 조정세율을 적용하여 세율감면이 이루어진다면 상당규모의 감면액이 사립대학에 환급되며, 그 결과 실질적인 재정확충 효과는 물론 재정지표의 질적 수준도 개선되는 것을 확인하였다. The purpose of this study was to develop a tax rate adjustment model for a value-added tax cut of private universities in a bid to improve their finances by Harberger Index and put out the Negotiable Value-Added Tax Rate, and discuss and analyze how private universities could improve their financial standing by using a tax rebate. The value-added tax paid by 137 four-year-course universities in 2002 was analyzed, Harberger Index was selected as the index to measure the efficiency of distribution of finance, and the national subsidy per student and the expenses to grant scholarships and purchase teaching aids per student were employed as the financial index. A negotiable tax-rate was confirmed by utilizing those materials, and as for data handling, JAVA was employed. The positive experiment showed that 'the more tax rate let down, the more financial indexes of equality will improve, though there is not an positive standard to assess whether the present Korean financial Index is efficient or not.' Therefore, the government should be proposed to regulate the present value-added tax rate to ensure the efficiency of the financial indexes the private universities. But the findings from the study are that the reasonable and stable adjusted tax rate should range from 4.9 percent to 5.5 percent. And also the application of the tax-rate regulation model mentioned above proved that the private universities will benefit a good amount of tax return, and then not only the expansion of their practical finance come true, but also the financial indexes will improve

Intracellular pH during Dilution Acidosis in Dogs

Hydrochloric acid and various extracellular fluid expanding solutions were administered to ten dogs and extracellular and intracellular acid-base changes were studied. Intracellular pH was determined by distribution of 5, 5-dimethyl-2, 4-oxazolidinedione. The following data were obtained. l. Extracellular hydrogen ion concentration of dogs anesthetized with Nembutal was 41±4.0 nM/L and pH averaged 7.30. Intracellular hydrogen ion concentration of skeletal muscle was I06±4.0 nM/L and intracellur pH averaged 6.98. Intracellular and extracellular bicarbonate ion concentration were 10.1± 0.5 mEq/L and 25±O.8 mEq/L. respectively. There fore hydrogen ion concentration ratio inside to outside CHi/He) ￦a s 2.59 and potassium ion concentration ratio CKi/Ke) was 35. 5. 2. Hydrochloric acid was infused 5 mM/kg body weight to 3 dogs. In Experiment I and 2, after the administration of hydrochloric acid , extracellular pH decreased from 7.38 to 7.13 and from 7.39 to 7.16. However, intracellular pH was maintained relatively constant from 6.99 to 6.96 and from 7.00 to 6.95. In experiment 3, extracellular pH decreased more than in experiment I and 2, from 7.39 to 6.98 and intracellular pH decreased from 6.98 to 6.82. It was noticed that during moderate acute acidosis, intracellular pH will not always change as to be expected 3. In experiment 4 to experiment 10, various extracellular fluid expanding solutions were administered approximately 25 ml/kg body weight for two hours and acid-base data were monitored. There were no remarkable changes in acid-base parameters after the infusion of isotonic saline, isotonic balanced elee trolyte solution, and isotonic mannitol. Infusion vele> city was about twice as much as practical use in clinic. It was clear that dilution acidosis is not to be induced with this rate of infusion velocity. When hypertonic solutions were infused in experiment 5 and 10, there were eminent increases of eλtracellular potassium ion concentration. There might be solvent drag effect in this process. At the level of 23 ml/kg for two hours infusion with extracellular expanding solution, buffering by body buffers will well tolerate to this level of bicarbonate dilution. However, when hypertonic solution was infused, extracellular pota ssium ion concentration might be rapidly increase

Solitary Tuberculosis in the Ilium -A Case Report-

A case of bone tuberculosis affecting the left iliac wing as a solitary cystic lesion was experienced at the Department of Orthopedic Surgery of Seoul District Armed Forces General Hospital in June 1980 We report this case with a brief review of references because of rarity of solitary tuberculosis involving the iliu