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Tax Reform and Trade Openness in Developing Countries
SENA KIMM GNANGNON 세종대학교 경제통합연구소 2019 Journal of Economic Integration Vol.34 No.3
Developing countries are confronted with the progressive erosion of their trade tax revenue, which then reduces their total tax revenue. In light of the unavoidable process of trade liberalization, such countries have engaged in tax transition reform to change their tax revenue structure in favor of domestic tax revenue. The current analysis uses a measure of tax transition reform (tax reform) to examine whether countries that engage in tax reform experience greater trade openness. The empirical analysis covers 92 developing countries from 1980 to 2014 and shows that tax reform is positively associated with trade openness. Interestingly, least developed countries (LDCs) appear to enjoy a higher effect of tax reform on trade openness than non-LDCs do. This is confirmed by a more general picture that shows how less advanced developing countries enjoy a higher positive effect of tax reform on trade openness than relatively advanced developing countries do.
Tariff Volatility and Tariff Policy in Developed and Developing Countries
Sena Kimm Gnangnon 연세대학교 빈곤문제국제개발연구원 2021 Asian Development Perspectives (ADP) Vol.12 No.2
We investigate at the aggregate level the effect of tariff volatility on tariff rates for three groups of products (manufactured, primary and all), making use of a large panel dataset covering 163 countries over the period 1995-2017. Feasible generalized least squares estimator results for the full sample show that countries that experience greater tariff volatility also tend to have greater tariff liberalization. This finding holds for each of the three groups of products, as well as for three sub-samples: lower-middle income, upper-middle income and high-income countries. However, for low-income countries, tariff volatility influences significantly (though negatively) tariff rates only for primary products. Additionally, for recipients of Aid for Trade related to trade policy and regulation, the effect of tariff volatility on tariff rates is conditional upon the size of flows only for primary products. Particularly, there exists a substitutability between tariff volatility and such aid flows in influencing tariffs applied on primary products. For lower levels of such flows, tariff volatility induces greater tariff liberalization. On the other hand, for higher amounts of these aid flows, tariff volatility results in higher tariff rates. In other words, the higher such aid flows, the greater the positive effect of tariff volatility on the extent of liberalization of tariffs on primary products. These findings have some policy implications.
( Sena Maulana ),( Yuarsa Gumelar ),( Adesna Fatrawana ),( Muhammad Iqbal Maulana ),( Wahyu Hidayat ),( Ihak Sumardi ),( Nyoman Jaya Wistara ),( Seung Hwan Lee ),( Nam Hun Kim ),( Fauzi Febrianto ) 한국목재공학회 2019 목재공학 Vol.47 No.4
The objectives of this study were to evaluate the effects of shelling ratio and resin content on the properties of bamboo oriented strand board (BOSB) from betung (Dendrocalamus asper) and to determine the correlation between the results of dynamic and static bending tests. Strands were steam-treated at 126 ºC for 1 h under 0.14 MPa pressure and followed by washing with 1% NaOH solution. Three-layer BOSB with the core layer perpendicular to the surface was formed with shelling ratios (face:core ratio) of 30:70; 40:60; 50:50; 60:40 and binded with 7% and 8% of phenol formaldehyde (PF) resin with the addition of 1% of wax. The evaluation of physical and mechanical properties of BOSB was conducted in accordance with the JIS A 5908:2003 standard and the results were compared with CSA 0437.0 standard for commercial OSB (Grade O-1). Non-destructive testing was conducted using Metriguard Model 239A Stress Wave Timer which has a wave propagation time from 1 to 9,999 μs and a resolution of 1 μs. BOSB with 8% resin content showed better physical and mechanical properties than those with 7% resin content. The increase of the face layer ratio improved the strength of BOSB in parallel direction to the grain. The results suggested that shelling ratio of 50:50 could be used as a simple way to reduce PF resin requirements from 8% to 7% and to meet the requirements of CSA 0437.0 standard. The results of non-destructive and destructive tests showed a strong correlation, suggesting that non-destructive test can be used to estimate the bending properties of BOSB.
( Sena Hwang ),( Dong Yeob Shin ),( Eun Jig Lee ) 대한내과학회 2014 대한내과학회 추계학술대회 Vol.2014 No.1
Background: Graves` disease (GD) is caused by autoantibodies stimulated to thyroid- stimulating hormone receptor (TSHR). Two frequent assays were compared in relations to the diagnostic accuracy for GD. One is an inhibition assay using the monoclonal antibody (M22) closely mimicking the binding to TSH (M22-TRAb), and one is a bioreporter assay using the chimera transfected cell (Mc4-TSAb) and measuring stimulation of cAMP production. Methods: This cross-sectional study examined 216 sera from thyrotoxicosis patients (including 67 subclinical thyrotoxicosis); 94 sera from GD diagnosed within one month and 120 sera from transient thyrotoxicosis (TT). We compared the diagnostic performance of two TSHRAb assays. Results: The M22-TRAb assay and Mc4-TSAb assay were positive in 96.1 and 92.2% of the GD patients, whereas they were negative in 92.5% and 91.7% of the TT patients. We found the cut-off values of the two tests for GD diagnosis were 2.00 IU/ L and 158.0 %. However, 7 of 94 GD (7.4%) showed discordant results and 2 of them were treated with antithyroid drug that could have effects on the TSHRAb titer. In GD patients with subclinical thyrotoxicosis, the specificities for GD diagnosis of both assays were decreased to 82.1% and the proper cut-off levels of M22-TRAb and of Mc4- TSAb were 2.56 IU/L and 217%. M22-TRAb showed stronger correlations with T3 level (P=0.026) and thyroid I-131 uptake (P=0.025) than that of Mc4-TSAb in untreated GD. Conclusion: Similar and high diagnostic accuracy was shown for Mc4-TSAb and M22-TRAb in GD patients. However, considering a 7.4% discordance rate between two tests, we suggest a combination of both assays can reduce the presence of TSHRAb- seronegative GD, especially for those under the therapy. Higher cut-off values of both assays should be considered for diagnosis of early GD.
SENA KIMM GNANGNON 한국개발연구원 2023 KDI Journal of Economic Policy (KDI JEP) Vol.45 No.3
The current article has explored the effect of productive capacities (as defined by the United Nations Conference on Trade and Development) and of structural economic vulnerability (as defined by the United Nations) on fiscal space volatility in developing countries. It relies on the definition and measure of fiscal space proposed by Aizenman and Jinjarak (2010; 2011) and Aizenman et al. (2019). To compute the indicator of fiscal space and hence that of fiscal space volatility, fiscal space is considered as the ratio of outstanding public debt to the ‘defacto tax base’, the latter being the number of years of tax revenues needed for a country to repay its debt. Results based on a sample of 116 countries from 2000 to 2018 have revealed that the enhancement of productive capacities is associated with lower fiscal space volatility, while higher structural economic vulnerability heightens fiscal space volatility. On another note, highly vulnerable countries tend to experience a higher negative effect of productive capacities on fiscal space volatility than relatively less vulnerable countries.