영국의 근로소득보전세제개편 배경 및 주요내용

최현수 한국보건사회연구원 2005 보건복지포럼 Vol.100 No.-

강원도지역 탄산수의 환경동위원소적 특성

최현수,고용권,김천수,배대석,윤성택 대한자원환경지질학회 2000 자원환경지질 Vol.33 No.6

Environmental isotope $^{18}O$, $^{2}H$, $^{3}H$,$^{13}C$, $^{34}S$and $^{87}Sr/^{86}Sr$) studies on ${CO_2}$-rich waters in the Kangwon Province were carried out to elucidate the origin, residence time, water-rock interaction and mixing process of their. ${\delta}^{18}O$ and ${\delta}D$ data indicate that ${CO_2}$-rich waters were derived from the local meteoric water. It also shows that each type of ${CO_2}$-rich water has distinct isotopic composition and Na-${HCO_3}$ type water (-10.8 to -12.1${\textperthousand}$, ${\delta}^{18}O$ ) is lighter than other type waters. These depleted isotopic values supposedly indicate that, considering the altitude effect of isotope in Korea, the recharge area of Na-${HCO_3}$ type water can be estimated to be relatively higher in elevation than those of Ca-${HCO_3}$ and Ca-Na-${HCO_3}$ type waters. Tritium contents close to zero are observed in the Na-${HCO_3}$ type water, confirming a long residence time and the possibility of a ${CO_2}$ inflow into the aquifer at great depth. These isotope data also show that the Ca-${HCO_3}$ type water has undergone mixing process with surface water during ascending at depth, whereas Na-${HCO_3}$ type water was less mixed with surface waters. The carbon isotope data (-8.8 to +0.8 ${\textperthousand}$ ${\delta}^{13}C$) indicate that dissolved carbon in the ${CO_2}$-rich waters was possibly derived from deep seated ${CO_2}$ gas. The high ${\delta}^{34}S$ values (up to 38.1${\textperthousand}$) of dissolved sulfates suggest that sulfate reduction by microbial activity had occurred at depth. Strontium isotopic data ($^{87}Sr/^{86}Sr$) of ${CO_2}$-rich waters indicate that the chemistry of the ${CO_2}$-rich waters is determined by water-rock (granite) interaction.

철도산업의 섹터별 규격확보를 통한 해외비지니스 확대 방안

최현수,박준태,한성대,강팔문 한국철도학회 2014 철도저널 Vol.17 No.3

Evaluation of S-100 ECDIS Based on S-10X Digital Maritime Safety Information

최현수,오세웅,강동우,윤명오 한국항해항만학회 2020 한국항해항만학회지 Vol.44 No.5

The IMO has established a regulation for the ECDIS installation on ships based on the IHO S-57 standards. The ECDIS supports sailors in achieving a safe voyage by using ENCs and monitoring the information of their ship. However, the S-57 standards were developed as edition 3.1 and prohibited revision for more than 20 years. So, the IHO developed a new standard as S-100 into the hydrography and maritime field instead of updating the S-57 to edition 4.0. In this study, the new S-100 ECDIS was developed and verified with ENCs and the digital maritime safety information by using a ship steering simulator and by conducting an on-board sea-trial test. It evaluated the impact on ship operations if the next-generation navigation support system is introduced. Based on this research, the S-100 ECDIS will generate improvements such as safe voyages by providing various of real-time safety information and up-to-date data to ship and sailors.

EITC(Earned Income Tax Credit)도입의 빈곤 감소효과 추정

최현수 서울대학교 한국사회복지연구회 2002 사회복지연구 Vol.20 No.-

본 연구는 최근 정책적 이슈가 되고 있는 근로빈곤층(working Poor)에 대해 근로소득 수준에 따라 급여로 제공함으로써 가처분소득을 높이는 동시에 근로유인효과를 가지고 있는EITC 제도의 이론적 측면을 검토하고, 이 제도를 우리나라에 도입할 경우 예상되는 빈곤감소효과를 추정하였다. 이를 위해 통계청 2000년 가구소비실태조사의 전가구와 도시가계조사의 근로자가구를 대상으로 실증적 분석을 실시하였다. EITC 도입을 위한 모형으로 우리나라의 상황에 적합하도록 가구규모와 소득수준을 고려하여 기본모형을 설계하였으며, EITC 급여체계를 구성하고 있는 주요 parameter의 조정을 통해 기본모형 이외에 12개 EITC 모형을 구성하였다. 이와 같이 구성된 각 모형별로 정책 모의실험(policy simulation)을 수행하여 절대빈곤율, 빈곤갭 및 빈곤갭비율, 소득충족률을 기준으로 빈곤감소효과를 추정하였다. 특히, 이 과정에서 민감도 분석을 사용하며 EITC를 도입할 경우 제도의 구조적 특징을 결정하는 주요 parameter의 조정에 따라 예상되는 빈곤감소효과의 변화정도와 방향성을 예측하였다. 본 연구의 분석결과로부터 도출할 수 있는 정책적 함의는 첫째, 경제위기 이후인 2000년을 기준으로 기본모형의 EITC를 도입할 경우 예상되는 절대빈곤율 감소효과는 14.6%이며, 현행 미국의 EITC 급여체계(급여증가율 40%, 급여감소율 21%)와 유사한 모형(급여증가율 40%, 급여감소율 20%)의 경우 약 24.3%의 절대빈곤율 감소효과가 나타날 것으로 추정되어, 근로빈곤층에 대한 빈곤대책으로 EITC 도입을 적극적으로 검토해야 한다는 주장을 뒷받침한다. 둘째, 빈곤감소 이외에 소득재분배, 근로유인 등 다양한 정책목표와 예산제약 사이의 균형을 위해 EITC의 급여체계를 조정할 경우, 본 연구에서 수행한 주요 parameter별 민감도 분석결과는 각 Parameter가 특정 정책목표의 달성을 위해 어떻게 조정되어야 하는가에 대한 시사점을 제공해 준다. 샛째, 전체 빈곤층과 근로빈곤층을 대상으로 분석한 것을 비교한 결과, EITC에 의한 근로빈곤층의 빈곤감소효과가 매우 큰 반면, 근로소득이 있는 가구만을 대상으로 급여가 제공되는 EITC의 특성으로 인해 근로소득이 전혀 없는 빈곤가구에 대한 빈곤감소효과는 전혀 나타나지 않는다. 따라서, EITC는 전체 빈곤층의 기초보장을 위한 공공부조프로그램이 전제된 상태에서 근로빈곤층(working poor)을 위한 정책으로 도입이 고려되어야 한다. 마지막으로, 우리나라의 상황에 가장 적합한 EITC 모형을 설계하고, EITC의 도입가능성과 효과성을 예측하기 위해서는 노동시장, 조세체계, 국민기초생활보장제도 및 자활사업 등 기존의 공공부조프로그램과의 연계방안, 수급자의 근로활동상태와 근로의욕, 정부의 예산제약 등 현실적인 여건에 대한 종합적 검토가 선행되어야 할 것이다. EITC(Earned Income Tax Credit) increases disposable income and has work incentive via providing the working poor with a certain proportion of the earnings. This study examines the theoretical aspect of the EITC and estimates empirically the poverty reduction effects of introducing the EITC, with reference to National Survey of Household Income and Expenditure 2000 and the Household Income and Expenditure Survey 2000(National Statistical Office). For the purpose of the analysis, this study designs 13 EITC models and executes policy simulations on each model to estimate the poverty reduction effects by the use of poverty rate, poverty gap, income-to-need ratio. During this course, sensitivity analysis is performed to forecast the amount of change in the effectiveness when the EITC main parameters such as phase-in rate, phase-out rate, phase-in range, plateau range, and phase-out range are adjusted. From the results of analysis, this study suggests policy implications as followings: First, introducing some EITC models has powerful poverty reduction effects. The basic model, whose phase-in rate and phase-out rate are both 30%, has a poverty rate reduction effect of 14.6%. Especially, the EITC model(phase-in rate: 40%, phase-out rate: 20%), which is similar to U.S. EITC benefit system, has an approximate poverty rate reduction effect of 24.3%. Second, in the sensitivity analysis, phase-in rate appears to be the dominant parameter influencing the effectiveness, and the sensitivity index presents the amount of change in the effectiveness of the policy when the EITC main parameters are adjusted. Third, since the EITC is targeting only the working poor, those who are unable to work or who have a low level of earned income should be secured by the Minimum Living Standard Guarantee System. Lastly, to design the optimal EITC model which is suitable to our circumstance, we have to investigate comprehensively the labor market, the tax system, the public assistance program, the will to work of recipients, and the budget constraint.

데이터 연계방법론을 활용한 납세 및 복지수급여부에 따른 복지인식 비교 분석

최현수,오미애 한국자료분석학회 2015 Journal of the Korean Data Analysis Society Vol.17 No.4

Data linkage is a method to form a complete data that can provide more abundant information by combining a plurality of different data files. In this study, we construct the matched data combined with Korea Welfare Panel Survey and National Survey of Tax and Benefit by using statistical matching methodology. We aim to provide the empirical and advisable evidence for tax and welfare policy by analyzing about the welfare attitude in accordance with the welfare status of taxpayer or welfare recipient using matched data. According to the analysis results, people with dual status of taxpayer above the tax break-even point and welfare recipient due to recent enlargement of welfare programs are relatively more positive about the expansion of the universal welfare than taxpayers who never receive welfare benefit. Also, in the group with dual status, the recognition that the current tax burden of middle class is low is relatively higher and the negative thinking about the need to increase tax burden for the enlargement of the universal welfare programs is relatively lower than the group who pay tax but never receive welfare benefit. 데이터 연계 또는 데이터 매칭은 다양한 데이터를 활용하여 단일 자료로부터 획득할 수 있는 정보의 한계를 해결함으로써 새로운 가치를 창출할 수 있는 중요한 방법론이다. 본 연구에서는 통계적 매칭 방법을 이용하여 한국복지패널과 재정패널을 연계한 통합 데이터를 구축하고 납세 및 복지수급 여부에 따른 복지인식을 비교 분석함으로써 조세 및 복지정책 마련을 위한 근거자료를 제공하고자 하였다. 본 연구의 분석 결과, 납세 및 복지수급 여부를 기준으로 구분한 4개 집단 중에, 면세점 이상에 해당하여 실질적으로 납세를 하면서 동시에 최근 복지 확대로 인하여 복지혜택을 받는 집단의 경우, 납세는 하지만 복지혜택을 받지 못하고 있는 집단에 비해 보편적 복지의 확대를 선호하는 경향이 상대적으로 높게 나타났다. 또한, 이처럼 납세자와 복지수급자의 이중적 지위를 가지고 있는 집단에서 현재 우리나라의 중간계층이 부담하고 있는 세금의 수준이 낮다는 인식이 상대적으로 높았으며, 복지 확대를 위한 증세 필요성에 대한 부정적인 인식 역시 실질적으로 납세를 하면서도 복지혜택을 받지 못하는 집단에 비해 낮은 것으로 분석되었다.

노래 노래 부르리

최현수 샘터사 1999 월간 샘터 Vol.30 No.10

늘 어린아이 마음으로

최현수 샘터사 1991 월간 샘터 Vol.22 No.3

Clinical Significance of Diffuse Intrathoracic Uptake on Post-Therapy I-131 Scans in Thyroid Cancer Patients

최현수,김성훈,박영주,박혜림,서예영,최우희 대한핵의학회 2014 핵의학 분자영상 Vol.48 No.1

Purpose The purpose of this study was to identify the frequencyand possible cause of diffuse intrathoracic uptake onpost-therapy I-131 scans in thyroid cancer patients. Methods We retrospectively reviewed 781 post-therapyscans of 755 thyroid cancer patients who underwent totalthyroidectomy and radioactive iodine therapy betweenJanuary and December 2010. Diffuse intrathoracic uptakeon post-therapy scans was examined, and clinical patientcharacteristics including sex, age, regimen for thyroidstimulatinghormone (TSH) stimulation (thyroid hormonewithdrawal or recombinant human TSH injection), TSH,thyroglobulin (Tg) and anti-thyroglobulin antibody (anti-TgAb) levels, therapeutic dose of radioactive iodine therapyand prior history of radioactive iodine therapy wererecorded.Scan findings were correlated with chest CT,chest radiographs, laboratory tests and/or clinical status. Diffuse intrathoracic uptake without evidence of pathologiccondition was categorized as indeterminate. The associationbetween clinical characteristics and intrathoracic uptakewere analyzed for negative intrathoracic uptake andindeterminate uptake groups. Results Diffuse intrathoracic uptake on post-therapy scanswas demonstrated in 39 out of 755 (5.2 %) patients, amongwhich 3 were confirmed as lung metastasis. The 14 patientsthat showed high Tg or anti-Tg Ab levels were considered tobe at risk of having undetected micrometastasis on otherimaging modalities. The remaining 22 were indeterminate(2.9 %).Upon comparison of negative intrathoracic uptakeand indeterminate uptake groups, TSH stimulation by thyroidhormone withdrawal was shown to be significantly correlatedwith diffuse intrathoracic uptake (p <0.05). Conclusion The frequency of diffuse intrathoracic uptake onpost-therapy scans was 5.2 % and could be seen in thyroidcancer patients with underlying lung metastasis as well asthose without definite pathologic condition. In the latter, therewas a higher frequency for diffusely increased intrathoracicuptake in those who underwent thyroid hormone withdrawalrather than recombinant human TSH injection.

철도와 연계한 카셰어링 사업 조사

최현수,박준태 한국철도학회 2014 철도저널 Vol.17 No.2