• Journal of the Korean Home Economics Association
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• v.39 no.10
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• pp.125-140
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• 2001

The purpose of this study was to examine the children's money managment behaviors and to find out the factors affecting them. The data were collected from 507 elementary school students in Kimhae-city. Frequency distributions, Cronbach's Alpha, Pearson's correlation and regression analyses were used by SPSS Windows. The major findings from this study were as follows; (1) many children were provided with allowances by their mothers, knew their amount of allowances before they received them, and used allowance for taking snacks, (2) the factors affecting allowance planning were the source of allowances, parents' guidance before using allowances, satisfaction of the amount of allowances, the amount of watching TV, and parent-child communications about consumption, and (3) the source of allowances, recognition of the amount of allowances before children received them, parents' guidance before using allowances, parents' check after using allowances, and satisfaction of the amount of allowances had influence on the record of a cashbook and evaluation.

• Journal of Advanced Navigation Technology
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• v.17 no.3
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• pp.279-284
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• 2013

Among the phases of flight operations pilots feel much pressure in landing segment. There is a number of factors affecting landing safety while pilots reduce aircraft speeds and make a touchdown and stop completely. If runway length is sufficient for landing, there maybe is no problem. But it is not the case all the time. So it is necessary to confirm whether landing performance is within limits or not. Required landing distance is actual landing distance demonstrated by flight test pilot plus allowances for average airline pilots. FAR(Federal Aviation Regulations) AFM certification is based upon manual landing for dry and wet runway. Other runway conditions are not the certification basis. JAR dictates even contaminated/slippery runway is included by prescribed allowances. Automatic landing is not certification basis, so actual landing distances are provided. In this paper I would like to analyze distance allowances included in each type of runway condition. In addition there is no regulation about allowances for specific runway condition, I would suggest adequate allowances for that case.

• Journal of the Korean Home Economics Association
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• v.42 no.8
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• pp.77-93
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• 2004

This study examined the factors affecting allowance management and buying behaviors and their interrelationship. The data were collected from fourth, fifth and sixth grade students of elementary students in Kimhae-city by a self-administered questionnaire. Frequency distributions, Cronbach's Alpha, Pearson's correlation analysis, regression analyses, and path analysis were analyzed by SPSS Windows. According to the regression model for the allowance management behaviors, the significant variables were the child's sex, term of receiving allowances, recognition of the allowance amount before receipt, parents' guidance before using allowances, parent-child communication about consumption, and parents' mediation of mass media. On the other hand, in the regression model for the buying behaviors, the satisfaction of the allowance amount, parents' guidance before using allowances, the amount of watching TV, parent-child communication about consumption, and allowance management behaviors were significant. The path model showed the child's sex, term of receiving allowances, recognition of the allowance amount before receipt, and parents' mediation of mass media indirectly affected the buying behaviors. In addition, the satisfaction of the allowance amount and the amount of watching 1V directly affected the buying behaviors. Moreover, parents' guidance before using allowances and parent-child communication about consumption had a direct effect and an indirect effect through the allowance management behaviors on the buying behaviors. Finally, the allowance management behaviors showed a strong positive effect on the buying behaviors.

• Journal of Distribution Research
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• v.10 no.4
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• pp.41-67
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• 2005

At this paper, we investigate two factors of market aspects, such as market power perspective and market efficiency perspective, as influential factors on size of slotting allowances of new products. Also, our research might examine the effects of slotting allowances of new products on both performance of new products and consumer prices. For the empirical research, we analysis 128 domestic manufacturers. In result, there is a positive relationship between retailers' brand equity and the size of slotting allowances. However, there is a negative relationship between retailer replaceability and the size of slotting allowances. Also, the effect of transaction period is negative direction and the effect of the environment uncertainty is positive direction. And the effect of the scale of the slotting allowance of new products is positive direction on the performance of the manufacturers and the price of new products. And, the theoretical and practical implications of this result and future research were suggested.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.9-18
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• 2019

The purpose of this study is to investigate the relation between conservative loan loss accounting practice of banks, defined as accounting behavior that increases loan loss allowances against expected credit losses, and bank lending. Furthermore, we specify the macroeconomic conditions reflecting debtors' borrowing environments and analyze how these conditions affect the relation between conservative loan loss allowances and bank lending. Although existing literature reports that accounting conservatism has a direct effect on non-financial firms' investment behavior, there is little evidence about an effect of conservatism on banks' lending behavior. By exploiting data showing the links between individual Japanese firms and their individual lenders to control both loan demand and supply, we estimate OLS regressions to test the relationships among conservative loan loss allowance, bank lending, and macroeconomic conditions using a unique dataset containing bank-firm-year observations between 2001 and 2013. We find banks that have conservative loan loss allowances tend to provide fewer loans to firms with financing needs when macroeconomic conditions are good and these conservative banks are likely to provide more loans to firms when macroeconomic conditions are bad. Our findings suggest that reflecting expected credit loss into loan loss allowances can mitigate the procyclical behavior of banks.

• Korean Journal of Child Studies
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• v.31 no.2
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• pp.263-275
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• 2010

While child care policy has mainly focused on the financial support for child care centers, the Ministry of Health, Welfare and Family Affairs recently announced the introduction of a child care allowances. The purpose of this study is to investigate how mothers and directors of child care centers perceived this child care allowance. One hundred and seventeen directors and one hundred and fifty six mothers in the Seoul, Kyunggi-Do, and Cheonbuk-Do areas participated in the survey. The results demonstrated that both the mothers and the directors of child care center exhibit more differences than similarities in terms of their views of child care allowances. Moreover, the perception on some issues of child care allowance differed significantly depending on the types of child care center in question, the mother's economic participation or family income. Issues of importance to the successful introduction of a child care allowance system were also discussed.

• Journal of Nutrition and Health
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• v.1 no.1
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• pp.49-51
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• 1968

The Calorie allowances for a reference man (25 years, 60kg, moderate work) and a reference woman (25 years, 52kg, moderate work) were given by the formulae which were recommended by the Food and Agricultural Organization(FAO). E=152 W 0.73 3,000 Calories(man) E=123.4 W 0.73 2,200 Calories (woman) The appropriate adjustments were made for age, body weight (Table 1) and activity (Table 2) of adults other than a 'reference man' and 'reference woman' based on our report of 'Studies of Basal Metabolism and Energy Expenditure of Koreans in Daily Life' supported partly by the U.S. Department of Agriculture. The recommendation of FAO for the calorie requirements for children, the additional allowances for pregnancy, lactation and environmental temperature were adopted.

• Journal of the Korea Convergence Society
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• v.13 no.1
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• pp.349-355
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• 2022

Today, apartment houses account for a very high proportion of the types of residence. This study aims to present basic data for preparing a reasonable distribution plan by identifying factors considered in calculating the amount of collection of management fees. After reviewing previous studies on common management fees and long-term repair allowances, various data on apartment houses subject to mandatory management in Busan in 2020 were collected from the Apartment Management Information System to analyze the differences in influencing factors according to type of apartment management(self-governing management, consignment management). As a result of statistical analysis, the number of households and many construction elapsed periods had a negative(-) effect on long-term repair allowances, and many construction elapsed periods had a negative(-) effect on common management fees. In addition, the degree to which many construction elapsed periods had a negative(-) effect on long-term repair allowances and common management fees had less impact on consignment management than on self-governing management. And the long-term repair allowances were imposed less by consignment management, common management fees were charged less by self-governing management. The results of this study will serve as basic data for rational distribution of long-term repair allowances and common management fees to residents and managers of apartment houses subject to mandatory management in Busan.

• Journal of Distribution Research
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• v.3 no.1
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• pp.7-29
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• 1998

Manufacturers want brand promotions at the stores. In contrast, retailers want promotions for the stores rather than for the brands since better store promotions can attract customers from the competing retail stores. In this paper, three scenarios are assumed for the promotions in terms of the allowances or the side-payments form the manufacturer to the retailer and the pass-through rate for the allowances being used for the brand promotions by the retailer. An analytical model for the marketing channel distribution is used for the analysis. Then, several marketing implications are suggested based on the findings.

• Journal of the Korean Home Economics Association
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• v.2 no.1
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• pp.232-237
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• 1960