• Management & Information Systems Review
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• v.36 no.1
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• pp.215-232
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• 2017

[Purpose] The purpose of this study is to point out the issue of pensions and retirement income tax which were amended from 2012 to 2016 and present a rational and intellectual improvement to this issue. [Methodology] This study was carried out a literature survey about the tax laws of pension income and retirement income. In order to confirm the differences between the case-by-case tax burden, calculated the effect of tax burden by presenting the examples in the case of retirement income. [Findings] It is necessary to apply the differential multiples in accordance with the seniority when leaving the company rather than applying the five times or 12 times in the tax base as the current retirement income tax. Also, It should be given the flexibility of pension income to ease the requirements of inevitable temporary receipt of a pension income. In addition, it is needed to expand separate taxation threshold which is current 12 million won. Finally, the annual limit of tax incentives for IRP should be increased significantly more than the current 7 million won. [Implications] The improvement of the study is to offer suggestions on the revision of retirement income and pension income taxation to the tax authorities or National Pension Service and retirement pension providers. The result of this study is expected to be used as reference to develop policy options on the legislative process.

• Korean Journal of Culture and Social Issue
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• v.25 no.4
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• pp.249-277
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• 2019

This study examined the involuntary retirement of executives in conglomerates based on Williams' need-threat temporal model of ostracism(2009), which explains the psychology of individuals facing social exclusion in the stages of reflexive, reflective and resignation. In-depth interviews were conducted on 15 retirees from conglomerates, and their contents were used for phenomenological method of analysis. As a result, in the reflexive stage of need-threat temporal model of ostracism, they experienced cognitive panic and emotional panic immediately following retirement. Due to an unexpected shocking experience of retirement notice, they experienced cognitive numbness first, and repressed the following negative feelings cognitively to hide them. In the reflective stage, retirees dream of 'a complete restoration to their best performance in the past', but as such expectation fails, they don't adjust to the reality more due to 'unrealistic thought', 'self-deception', and 'shift responsibility'. In resignation stage, a long-term failure to satisfy the desire led them to experience a sense of defeat and helplessness. Such results were reviewed and compared to Williams' need-threat temporal model of ostracism, and the implications of such result on the nation, companies and retirees in terms of the response to retirement.

• Journal of the Korean Data and Information Science Society
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• v.21 no.6
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• pp.1191-1201
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• 2010

In this paper, we analyze the impact on quitting one's first job based on "Graduates Occupational Mobility Survey" data given by Korea Employment Information Service. According to the survey, there are a large number of questionnaires on quitting one's first job and so it is not easy to choose among them. We will investigate model selection criteria and apply the procedure proposed by Shtatland et al. (2003) to identify the final model.

• 한국벤처창업학회:학술대회논문집
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• 2023.04a
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• pp.59-62
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• 2023

100세 인생 시대의 도래는 사회적으로 많은 변화를 요구하고 있다. 기성세대들이 기존의 조직구조 속에서 일할 수 있는 최고 연령이 60대 초반인 것을 감안한다면 100세 인생 시대에는 퇴직한 후에 3~40년간 살아나갈 대안이 있어야 한다는 것이다. 이러한 환경 속에서 일반 직장인들에 비해 직장에서 많은 시간과 노력을 하고 있는 경찰관들이 퇴직 후에 경제활동을 지속하게 하는데 영향을 미치는 요인에 대한 연구를 하는 것이 중요하다고 생각한다. 따라서 본 연구는 정년을 마친 후 연금을 받게 되는 경찰관들이 다른 직종의 직장인들과 비교하여 경제활동에 대한 필요성을 느낄 것인가? 그렇다면 그 이유는 무엇인가? 퇴직 후에도 경제활동을 하려는 경찰관들에게 어떠한 요인들이 영향을 주는 것일까? 등에 대한 것을 기존 연구와 문헌들을 통하여 연구 모형과 가설을 정하고 설문 조사를 통해 실증적으로 분석하고자 한다. 본 연구는 재직 경찰관들이 퇴직 후에 경제활동을 지속하기 위한 의도에 영향을 미치는 요인에 관한 연구를 위해 개인역량, 경제활동 동기, 돈과 경제에 대한 인식, 경제적 만족도와 직장 안정성, 직장 공정성과 상하관계, 교육 및 교육 참여, 은퇴 준비, 직무만족과 직무의 미래비전을 독립 변수로 하고 경제활동 지속의도를 종속 변수로 설정하여 진행하였다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2008.10a
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• pp.314-318
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• 2008

퇴직연금에서 DB(defined benefit, 확정급여형) 플랜 가입자는 은퇴 이후의 급여가 확정되는 반면, DC(defined contribution, 확정기여형) 플랜 가입자는 납입금액만 확정될 뿐미래의 급여는 보장되지 않는다. 따라서 DC 플랜 가입자는 가입기간 동안 적절한 투자전략을 통하여 연금자산이 최대로 성장할 수 있도록 노력해야 한다. 그러나 자산가격은 시장 위험에 노출되어 있기 때문에 자산배분은 퇴직시점에 접근할수록 안전자산 위주로 전환되어야 한다. 라이프사이클 자산배분모형과 라이프사이클포트폴리오는 최신의 운용기법으로 그 유용성을 인정받고 있지만, 기계적이고 직관적인 방법으로 인하여 이론적인 근거에 취약성을 가지고 있다. 본 연구에서는 DC 플랜 가입자의 안정적인 자산관리를 위한 라이프사이클을 고려한 자산배분모형을 제시하고자 한다. 시뮬레이션 최적화 방법을 활용한 자산배분의 경우, 채권의 비중은 주식의 누적수익률 열세와 변동성으로 인하여 비조건부 자산배분과 주식에 대한 최저 투자비중을 고려한 조건부 자산배분에서 우세하게 나타나고 있다. 그러나 두 자산배분모형의 성과는 장기적으로 차이를 보이다가 기간이 축소되면서 차이가 크게 줄어드는 것으로 분석되었다.

• 한국정책학회보
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• v.21 no.4
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• pp.147-172
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• 2012

고령사회 진입과 함께 나타난 세계 각국의 정책이슈 중 하나는 연금개혁이었다. 유럽과 중남미는 1980년대, 1990년대 및 2000년대 초, 그리고 나머지 대륙에서는 1990년대와 2000년대 초에 걸쳐서 연금개혁을 단행했다. 본 연구에서는 중층연금제도의 근간이 되는 동유럽의 개인연금과 서남북 유럽의 퇴직연금의 확산요인을 Cox 사건사 분석방법으로 파악한 후 비교분석 방법을 활용하여 정책확산 메커니즘을 탐색하였다. 분석 결과 두 지역에서 공히 사회적 압력요인 중에서는 인구규모가 영향을 미쳤고, 경제적 압력요인 중에서는 경제활동인구의 감소가 영향을 미쳤으며, 외부영향요인 중에서는 수평적 이웃효과가 영향을 미쳤다. 정책확산의 관점에서 저출산·고령화와 같은 인구구조와 이에 따른 노인부양비율은 국내에서의 일부 연금개혁과 같은 정책에는 영향을 미쳤을 수도 있지만 퇴직연금과 개인연금의 도입과 같은 정책확산에는 영향을 미치지 않은 것으로 나타났다. 따라서 정책확산 메커니즘의 관점에서 보면 사회적 압력, 경제적 압력, 그리고 수평적 이웃효과가 상호작용을 하면 정책확산으로 인한 정책변동이 나타난다는 사실을 확인할 수 있었다.

• The Journal of Korean Association of Computer Education
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• v.20 no.1
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• pp.87-97
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• 2017

Recently, much research has been done on the turnover and retirement intentions of the organization members as many companies recognize the negative impact of the human resource outflow on the organization. However, most of the studies are conducted in the form of questionnaires, and there is still a lack of studies on the turnover and retirement intentions based on the work life data. In this study, we analyzed the factors affecting the retirement of employees based on the work life profile, and created a retirement prediction model using the machine learning method. As a result, we could identify various factors that were not covered in previous researches. In addition, we have established a basis for research that can provide a solution for the problem of human resource outflow by generating a good performance retirement prediction model.

• The Journal of Korean Institute for Practical Engineering Education
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• v.5 no.1
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• pp.80-90
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• 2013

The purpose of the study was to compare the outplacement programs for the retiring employees in Korea corporations. We expect that this study will make contributions for increasing the quality of outplacement programs. We conducted the expert interviews and literature review and set a comparing criteria in terms of goal, target audience, program process and contents, operation process. We selected 6 different programs, which were KT, Samsung Electrounic, A consultancy firm specialized in outplacement, Korea labor foundation, and Korea international trade association. In results, we suggested the necessity of programs revision, the decrease of service recipient per a consultant, recommendation of alternative career path, and update of the programs for the service recipients who lacks of motivation. We also suggested that human resource department and chief executive officers made attentions for the outplacement programs as well as the government input more budget on the programs and consulting for the retirng employees.

• Journal of Digital Convergence
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• v.11 no.11
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• pp.117-132
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• 2013

This study shows how financial education for middle-age affects their remaining life (economic, physical, emotional and social) and improves the way of preparing for their old age through 355 questionnaires using SPSS 18.0, factor analysis, t-test and ANOVA program. The results obtained are summarized as follows: Firstly, The importance of financial education has been differently perceived by the age, marital status, income and religion. Secondly, the necessity for early financial education and retirement preparation have been comprehended by analyzing the effects of the financial education on their old life. Thirdly, Attitude for retirement has affirmative effects on the self respect, economic stability and leisure activity.

• The Journal of the Korea Contents Association
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• v.22 no.9
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• pp.205-216
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• 2022

This study investigated the experiences of baby boomers' social participation through social contribution jobs after retirement, using content analysis. The baby boomers who participated in social contribution jobs after retirement showed a strong desire to work, and were provided with rewarding and self-development, which resulted in family members viewing job participation positively. In addition, through self-help groups and communities, they shared information for the program and formed a social relationship. However, they expressed dissatisfaction with the instability and discontinuity of the job with low salary, with job interview repeated every year. As for the future direction, it is necessary that jobs utilize the skills and expertise of the baby boomers, the bridging jobs as an income guarantee after retirement, and the promotion of industries with marketability and publicness through institutional and regulatory reform. It is emphasized that the human resources of the retired baby boomers should be actively utilized with the governmental support.