• The Korean Journal of Financial Studies
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• v.1 no.2
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• pp.257-280
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• 1994

합병의 절세효과는 배당소득의 자본이득화, 소유구조강화의 비용철강, 합병교부주식의 액면가액과시장가치의 차이에 의한 배당소득세의 회피 가능성 등으로 발생한다. 그러나 합병에 청산소득법인세, 사업년도법인세 및 증여세 등의 증세효과도 존재한다. 순절세효과는 당해 회사의 조세상 특성에 따라 달라진다. 합병회사가 피합병회사의 이월결손금과 조세공제.감면혜택을 승계받을 수 없다. 조세적 특성의 승계단절을 우회하기 위하여 신설합병보다는 흡수합병의 형태가, 순합병보다는 역합병의 방식이 선호된다. 합병에서 임의평가증(任意評價增)의 세금효과는 여러 가지 요소에 의하여 결정되는 데. 순절세효과가 양,수일 경우는 흔치 않을 것이다. 합병비율의 조절을 통하여 소유구조변경과 증여효과를 얻을 수 있다. 합병비율조절의 유인은 증여세, 청산법인세 및 배당소득세 등의 증세효과와 원천징수의무에 의하여 감소한다. 특히, 청산법인세와 배당소득세는 실행합병비율이 1:1이 되도록 하는 요인이다. 증여유인과 증세효과로 주주집단간의 이해관계대립이 초래될 수 있다 이해갈등의 예방장치 또는 조정제도의 효율성은 실행합병비율과 공정합병비율의 괴리를 축소하는 요인이 될 것이다.

• Journal of Agricultural Extension & Community Development
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• v.19 no.4
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• pp.1137-1170
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• 2012

The study aims to identify the typology of urban-rural migration and its implications. Factors analysis showed that the motivation of migration were economic, idyllic, family, escape of urban life, and farm succession. The most important variable was economic motivation. Cluster analysis also showed that enterprise seeker, small new business seeker, idyllic seeker, and farm successor, This study will be helpful for policy makers to understand urban-rural migration while practical and policy implications were discussed.

• The Journal of Small Business Innovation
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• v.20 no.2
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• pp.17-34
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• 2017

This study examines the role of family involvement and national culture in entrepreneurs' choice of mode of entry into entrepreneurship. Mode of entry consists of two choices: starting a new venture or taking over an existing firm. Specifically, we investigate how cultural values moderate the relationship between family involvement and their choice of business takeover. Using a cross-national sample of 3,831 respondents from 33 countries in Flash Eurobarometer data, we develop key variables and test our hypotheses employing hierarchical linear modelling. Our results show that the relationship between family involvement of entrepreneurs and their choice of business takeover is moderated by individualism, short term orientation, and power distance. This research contributes to understanding comparative international entrepreneurship based on national culture. Implications for policy makers and educators are discussed.

• Land and Housing Review
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• v.15 no.2
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• pp.107-124
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• 2024

Based on Muan-gun, Jeollanam-do, this study explores how to mitigate the disappearance of rual areas. The study surveyed 95 young farmers in Muan-gun to assess their farming practices and the challenges they face. We further employ factor analysis and cluster analysis classify young farmers in Muan-gun, facilitating the identification of tailored policies or initiatives aimed at fostering and supporting young farmers. The results are summarized as follows. First, Muan County does not have any ordinances or original projects specifically designed to support young farmers. Second, the succession rate of farmland among young farmers in Muan County is 41.1%, which is comparable to the national rate of 43.7%. This indicates that approximately 40% of young farmers in Korea have inherited farmland, a critical foundation for agricultural activities. Third, despite accumulating farming experience, young farmers have not seen any improvement in local living conditions, and rather their difficulties have intensified. Fourth, this study conducted a factor analysis using 21 variables, resulting in the selection of seven common factors for cluster analysis. Consequently, young farmers in Muan County were categorized into three groups. The multinomial logit analysis revealed that the typology of young farmers is influenced by indicators such as cultivated area, farming experience, demand for smart farms, farm income, and farming type (rice cultivation or other). Therefore, to attract young farmers and prevent the decline of rural areas, policy efforts should focus on minimizing entry barriers to farming infrastructure, such as access to farmland, and improving local settlement conditions.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.2
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• pp.171-186
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• 2023

CEOs who have started and managed small and medium-sized enterprises (SMEs) have a lot of concerns about the sustainability of their businesses in the fierce management field and sometimes have the intention to discontinue their businesses. In this study, the perception of the business environment of SMEs (intensity of competition, difficulty in manpower management), the competency of the corporate (employee competency, product or service competitiveness, digital or technical capability), the competency of the CEO's (management competency and health status of CEO), and the perception of business succession on the CEO's intention to discontinue business were empirically studied with SME CEOs. This study conducted a survey of SME CEOs in various industries from March 20 to April 15, 2022, and verified the research hypothesis using SPSS 24.0 with 296 samples obtained. As a result of the study, the intensity of competition, the difficulty in manpower management, and the perception of business succession had a positive (+) effect on the intention to discontinue the business. On the other hand, the employee competency, the product or service competitiveness, the corporate digital or technical competency, and the CEO's health status had a negative (-) effect on the intention to discontinue business. Meanwhile, it was observed that government regulations also have a moderating effect on the intensity of competition, the difficulty in manpower management, the business succession perception of CEO, and the intention to discontinue business. This study has academic significance in that the concept of 'discontinuing business', which was fragmentarily scattered according to various preceding studies, was systematized based on the level of ownership change and voluntariness. And that it empirically analyzed factors related to the intention to discontinue business targeting SME CEOs. In addition, that it observed for the baby-boomer CEOs in Korea the factors influencing the intention to discontinue business and that it was confirmed that considering their age, organizing the business stable and handing it over to the successor was another positive concept of business discontinuation.

• Journal of Korea Entertainment Industry Association
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• v.14 no.5
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• pp.15-26
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• 2020

Local product is the key driver of regional economic growth. Despite abundant attention - there remains to examine about sustainable growth of local products. While previous studies have focused on local product brand and tourism effects, we need to know more about other way or mind-set that upgrade local product quality in local circumstances. This research topic's goal is to provide an academic implication to discuss sustainable growth and local product developments in Gyeongju bread and waxy barley bread from succession and entrepreneurship view with practical lesson for fostering local products. In-depth case study conducted within ancient capital Gyeongju bread and waxy barley bread provided combined evidence that craftsmanship and entrepreneurship is vital to the sustainable growth of local bread. Our study suggests that how succession is deployed serves as a key engine for the craftsmanship and entrepreneurial mind of local product business ownership.

• Journal of Agricultural Extension & Community Development
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• v.25 no.2
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• pp.57-70
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• 2018

Farm succession is one of the most important events that substantially influence the viability of a farm business not only for a family farm operation, but also for a farm industry as a whole. This study aims to analyze the factors which affect the probability of existence of a successor, using the nationwide survey data. The probability of having a successor increases with the age of operator, the number of sons, the area under cultivation, organic farming, farm expansion plan, main crop and operator's attitude towards farm succession. Also this study investigates the succession plans of family farms having a successor and land disposal plans of family farms without a successor. 40% of farms having a successor have only vague succession plans and 34.7% of farms without a successor have a plan to apportion their land among their children. Based on these results, this study suggests the necessity of planning for farm succession and successors' agricultural training. In addition, measures for preventing from land fragmentation are needed for realization of effective usage of agricultural land.

• Journal of Climate Change Research
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• v.5 no.1
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• pp.37-46
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• 2014

The purpose of this study is to analyze the determinants affecting Korean farmers' perception to climate change using multinomial logit and ordered logit model. The major findings of this study are summarized as follows. First, the results indicate that 85.7 percent of farmers have perceived climate change and 85.8 percent of farmers have anticipated that the impact of climate change on agriculture within 10 years. Second, the results show that farming experience, successor to farming, use of computer have a significant impact on expectation to climate change. Finally, the findings also indicate that sex, age, and education have a significant impact on expectation of the mean temperature to climate change.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.1
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• pp.79-87
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• 2014

This paper aims to identify determinants of entrepreneurial intentions among college students of a university in Daejeon. We have used a revised Entrepreneurial Intention Questionnaire including personal traits, demographic characteristics, the three factors of the Theory of Planned Behavior (TPB), motivations to startup and planned startup time, and entrepreneurial intentions. The analysis shows that there are strongly significant and positive relationships between the three TPB factors and entrepreneurial intentions of college students. In addition, students' motivations to create a firm such as independence and self-achievement have a positive and significant effect on their entrepreneurial intentions, while the students who want to start their business right after their graduation have significantly higher entrepreneurial intentions than those who want to create a firm after doing a salaried job. Furthermore, students whose parents have created or operated a firm have no significant difference from others, and parents' startup business type are significantly different from their sons and daughters' interested areas of business.

• Journal of the Korean association of regional geographers
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• v.17 no.1
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• pp.75-95
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• 2011

A birth cohort approach to the Household life-cycle model could be an alternative to cross-sectional data. In this study, each residential mobilities of birth cohorts' is traced by the cohort data from repeated cross-section in the case of Jinju city. Because of the differences in fertilities by era, the volume of each cohort as a consumer in housing has varied and the condition of housing stock also has changed as the time goes by. These changes in housing make not only age effect stressed in Rossi's model, but also cohort and period effect. Due to theses effects of time, every residential mobility trajectories of generations' is different especially in earlier life stages. As households get older, it is found that the age effect reduces and the probability of residential mobility is lower. As this result, the residential succession and filtering between the earlier and latter generations is weakened and the residential segregation could be happened by birth cohort.