• 대한가정학회지
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• 제39권10호
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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.

• 한국항행학회논문지
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• 제17권3호
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• pp.279-284
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• 2013

운항의 여러 단계 중 착륙단계에서 조종사들이 많은 부담을 느낀다. 이는 조종사들이 항공기 속도를 줄이고 접지하여 완전히 정지하는 동안 착륙안전에 영향을 미치는 여러 요소가 있기 때문이다. 만일 착륙하는데 활주로길이가 충분하다면 부담이 적을 수도 있다. 그러나 항상 그런 경우만 있는 것은 아니다. 따라서 착륙성능이 제한범위 내에 있는지 아닌지를 확인할 필요가 있다. 필요착륙거리는 시험비행 조종사에 의해 실증되어진 실제착륙거리에다가 항공사의 평균적인 조종사들을 위한 여유분을 포함한 것이다. FAR의 AFM(항공기 비행규정) 인가는 건조 및 습윤 활주로에서 수동착륙을 기반으로 한다. 기타 다른 활주로 조건에서는 인가가 필요하지 않다. JAR에서는 빙설/윤활활주로에서도 정해진 여유분을 포함시키도록 규정하고 있다. 자동착륙은 인가사항이 아니므로 실제착륙거리만 제공된다. 본 논문에서는 각 활주로 조건에서 포함된 거리 여유분을 분석하고자 한다. 또한 특정한 활주로 조건에서 여유분이 규정되어 있지 않은 경우 대안을 제시하고자 한다.

• 대한가정학회지
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• 제42권8호
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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.

• 한국유통학회지:유통연구
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• 제10권4호
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• pp.41-67
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• 2005

본 연구는 신제품 입점 지원비의 규모에 영향을 주는 요인을 시장 지배력 측면과 효율성 측면에서 규명하고자 하였으며, 아울러 신제품 입점지원비가 신제품성과와 소비자가격에 어떠한 영향을 미치는지에 대해 연구하였다. 국내 제조기업 128개를 대상으로 실증분석을 하였다. 연구결과, 신제품 입점 지원비의 규모에 시장지배력변수 중 유통업체의 점포 브랜드 자산은 정의 효과를 보인 반면, 제조업체의 유통업체 대체가능성은 부의 효과가 있었다. 한편 효율성변수인 거래기간은 부의 효과를 보인 반면. 환경 붙확실성은 정의 효과가 나타났다. 그리고 신제품 입점 지원비의 규모는 제조업체의 신제품성과와 신제품 가격에 정의 영향을 미치는 것으로 나타났다. 끝으로, 연구의 시사점를 제시하였고, 연구의 한계점을 밝혔다.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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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.

• 아동학회지
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• 제31권2호
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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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• 제1권1호
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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.

• 한국융합학회논문지
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• 제13권1호
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• pp.349-355
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• 2022

오늘날 주거형태 중 공동주택이 차지하는 비중은 매우 높다. 본 연구는 관리비등의 징수액을 산출하는데 고려되는 요소를 확인하여 합리적인 분배방안을 마련하는데 기초자료를 제시하고자 한다. 이를 위해 공용관리비와 장기수선충당금에 대한 선행연구를 검토한 후 공동주택관리정보시스템에서 2020년 부산시 소재 의무관리대상 공동주택에 대한 각종 자료를 수집하여 관리형태(자치관리, 위탁관리)에 따른 영향요인의 차이를 분석하였다. 통계분석결과 세대수와 노후정도는 장기수선충당금에 음(-)의 영향을, 노후정도는 공용관리비에 음(-)의 영향을 미쳤다. 또한 노후정도가 장기수선충당금과 공용관리비에 음(-)의 영향을 미치는 정도는 자치관리에 비해 위탁관리가 적은 것으로 나타났으며, 장기수선충당금은 위탁관리가 적게 부과하고 공용관리비는 자치관리가 적게 부과하는 것으로 나타났다. 본 연구결과는 부산시 소재 의무관리대상 공동주택 거주자등과 관리자에게 장기수선 충당금과 공용관리비를 합리적으로 분배할 수 있도록 하는 기초자료가 될 것이다.

• 한국유통학회지:유통연구
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• 제3권1호
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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.

• 대한가정학회지
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• 제2권1호
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• pp.232-237
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• 1960