• KDI Journal of Economic Policy
• /
• v.21 no.3_4
• /
• pp.3-61
• /
• 1999

우리나라 조세행정의 문제점에 대해서는 그동안 여러 측면에서 논의가 진행되어 왔다. 본 연구는 이러한 문제점들 가운데 징세당 국의 재량적 과세행위에 초점을 맞추고자 한다. 재량적 과세행위는 조세수입의 감소를 초래할 수 있으며 재정의 경기안정화기능을 약화시킬 수 있다. 예를 들어, 경기가 예상외로 활성화되어 징세노력을 특별히 강화하지 않더라도 예산상 정해진 세수를 쉽게 확보할 수 있는 경우, 당국이 실제로 징세노력을 덜 기울인다면 조세수입이 감소하고 경기안정화기능이 약화된다. 징세당국의 재량적 과세행위를 자료에서 포착하는 방법은 직관적으로 간단하다. 즉, 세수방정식에 일반적으로 사용되는 변수들 (경상성장률 등) 외에 예산상의 세수목표 또는 예상했던 성장률을 독립변수로서 추가로 포함시키면 된다. 이들 변수들이 실제세수를 설명하는 변수로서 역할을 한다면 이러한 요인에 따라 징세노력이 변한다고 결론지을 수 있다. 본고의 추정결과에 따르면 실제성장률이 예상성장률보다 높으면 징세노력이 약화되고, 반대로 실제성장률이 예상성장률보다 낮으면 징세노력이 강화되는 경향이 나타난다. 이러한 경향은 소득세, 상속세, 부가가치세의 경우에 현저하며, 다른 세목에서는 별로 보이지 않는다. 만일 경기변동에 따라 당국이 징세노력을 강화시키거나 약화시키지 않았다면 이들 3개 세목에서 추가로 징수할 수 있었던 조세수입은 1980~98년간 평균적으로 GDP 대비 0.2%에 달하였을 것으로 추정된다. 또한 외국과 유사한 수준으로 재정수지의 경기안정화기능이 강화되었을 것으로 추정된다.

• Journal of Korea Port Economic Association
• /
• v.33 no.2
• /
• pp.33-52
• /
• 2017

The purpose of this study is to analyze the components and to verify the relationship among service orientation effort, job satisfaction, organizational commitment and turnover intention in logistics firms. A literature survey is presented; then, an empirical analysis is carried out using data from questionnaires to employees in logistics firms. The final results indicate that Service orientation effort of logistics firms is positively related to job satisfaction and organizational commitment. Moreover, service orientation effort, job satisfaction and organizational commitment are negatively related to turnover intention. Following these results, it is necessary to concentrate on enhancing the service orientation effort to increase job satisfaction and organizational commitment and decrease turnover intention.

• Management & Information Systems Review
• /
• v.33 no.2
• /
• pp.205-223
• /
• 2014

A study of the impact of constraint factors of festival participation and negotiation efforts of festival participant on festival satisfaction. This study reviewed earlier studies about festival and verified an impact of the leisure constraint factors of festival participant and the negotiation efforts on festival satisfaction by considering previous literature. Hypotheses based on literature reviews were analyzed emprically. According to the result of study, in aspect of the relationship between constraint factors of festival participation(intrapersonal constraint, interpersonal constraint, structural constraint) and negotiation efforts of festival participation, both interpersonal constraint and structural constraint have positive influence on constraint negotiation efforts. However, intrapersonal constraint factor influenced negatively. Also, the results revealed that in aspect of the relationship among festival participation, festival experience recognition, and satisfaction, festival participation have positive influence on cognitive and emotional experience and finally satisfaction.

• Proceedings of the Korea Contents Association Conference
• /
• 2009.05a
• /
• pp.449-453
• /
• 2009

The primary purpose of this study was to probe the relationship between negotiating efforts on leisure restriction and participation in leisure sports. This study has sampled for 26 days from 2009 February 9th to March 6th 250 adult at the age of 19 living in capital area using the Purposive Sampling Method. The study has then divided these samples into 3groups which are : public people, members of an association club, members of a club. To exclude non-participant of leisure sports, the researcher has visited the leisure sports facilities to sampling survey. The collected data were put into the SPSSWIN 15.0 program to be Factor Analysis, Reliability Analysis, Multiple Regression Analysis, Path Analysis. The results are: 1) Negotiating efforts on leisure sports affect the frequency of leisure sports participation: thus, the more effort on leisure activity and eagerness to change the more frequent the participation rate becomes. 2) Negotiating efforts on leisure sports affect the length of leisure sports participation. The means that the recharging through leisure activity and regulatory the intensity can extend the length of participation. 3) Negotiating efforts on leisure sports affect the intensity of participation. The more effort on leisure activity result in higher intensity of participation.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.19 no.4
• /
• pp.433-438
• /
• 2018

This study examined the effects of ambiguity aversion on the self-protection and self-insurance efforts using a two-period model to consider the time difference between making an effort and occurring loss, which is in contrast with the existing one-period model. The loss follows a binary distribution while the distribution is ambiguous. The distribution depends on the state variable. First, the effort of ambiguity averse individuals is not always greater than that of ambiguity neutral ones. Second, the effects of absolute ambiguity aversion (AAA), which does not appear in one-period model, were observed. Not-increasing AAA is a sufficient condition to increase the efforts of ambiguity averse individuals compared to those of ambiguity neutral ones. In addition, the change in effort also depends on the probability function of the state. Lastly, the results hold even when the individual is risk neutral or risk loving. As a result, ambiguity aversion needs to be considered independently with risk aversion.

• The KIPS Transactions:PartD
• /
• v.9D no.4
• /
• pp.603-612
• /
• 2002

Area of software measurement in software engineering is active more than thirty years. There is a huge collection of researches but still no concrete software development effort and cost estimation model. If we want to measure the effort and cost of a software project, we need to estimate the size of the software. A number of software metrics are identified in the literature; the most frequently cited measures are LOC (line of code) and FPA (function point analysis). The FPA approach has features that overcome the major problems with using LOC as a measure of system size. This paper presents simple linear regression model that related software development effort to software size measured in FP. The model is derived from the plotting of the effort and FP relation. The experimental data are collected from 789 software development projects that were recently developed under the various development environments and development methods. Also, the model is compare with other regression analysis model. The presented model has the best estimation ability among the software effort estimation models.

• Journal of the Korea Convergence Society
• /
• v.10 no.10
• /
• pp.337-346
• /
• 2019

The purpose of this study was to investigate the convergence factors affecting disease management efforts of the middle-aged population who have comorbidities of all three metabolic diseases: type 2 diabetes, hypertension, and dyslipidemia. This study used raw data from the 2015 community health survey(CHS). A multiple hierarchical regression analysis was performed that the included variables explained 20.1% of the variance in weight-loss efforts, 6.8% of exercise efforts and 5.3% diet efforts respectively. This study revealed associations among gender, socioeconomic status, and behavioral habits of smoking and drinking with disease-management efforts. It is important to design a health service or supportive intervention with consideration of multiple factors for patients with multiple metabolic disease.

• Journal of Korea Society of Industrial Information Systems
• /
• v.14 no.5
• /
• pp.61-73
• /
• 2009

Many software reliability growth models(SRGM) have been proposed since the software reliability issue was raised in 1972. The technology to estimate and grow the reliability of developing S/W to target value during testing phase were developed using them. Most of these propositions assumed the S/W debugging testing efforts be constant or even did not consider them. A few papers were presented as the software reliability evaluation considering the testing effort was important afterwards. The testing effort forms which have been presented by this kind of papers were exponential, Rayleigh, Weibull, or Logistic functions, and one of these 4 types was used as a testing effort function depending on the S/W developing circumstances. I propose the methology to evaluate the SRGM using least square estimater and maximum likelihood estimater for those 4 functions, and then examine parameters applying actual data adopted from real field test of developing S/W.

• The Journal of the Korea Contents Association
• /
• v.22 no.8
• /
• pp.307-317
• /
• 2022

This study aims to analyze relationship between effect on social value realization efforts and company performances, focusing on the mediating effect of external-support environment. Data for the analysis is collected from open data source from Social Enterprise Promotion Agency. The results of the analysis are, first the social value realization efforts has positive effect on both social and economic outcome of the social enterprises. External-support environment has influence on both social performance and social value realization efforts. Additional analysis to test mediation effect of external-support environment were carried out by statistical software package, Process for SPSS4.0. Mediation effect could be found between social realization efforts and social performances, however, no evidence could be found on economic performance. The result indicates that social value realization efforts as a social capital has influence on social performance mediated by external-support environment.

• Agrochemical news magazine
• /
• v.20 no.3 s.150
• /
• pp.8-11
• /
• 1999