• 산업경영시스템학회지
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• 제41권2호
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• pp.153-158
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• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

• 가족자원경영과 정책
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• 제16권4호
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• pp.131-152
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• 2012

The aims of this study were to analyze middle-aged households' financial preparation for retirement. Specifically, this study surveyed the relation between human capital investment for children and the middle-aged households' financial preparation for retirement and investigated factors influencing financial preparation for retirement. Data were obtained from the 3rd Korean Retirement and Income Study (KReIS) in 2009, and a sample of 757 households was selected. The statistical methods were frequency, percentile, mean, standard deviation, ${\chi}^2$, t-test, Pearson's correlation coefficient, and logistic regression analysis. The findings of this study are as follows. First, the percentile of preparation for living costs for old age was 49.9% for the middle-aged households. In terms of the types of preparation for living costs for old age, the results showed 61.6% of personal preparation, 33.9% of pension system, and 1.3% for children and relatives. In relation to the adequacy of the preparations for living costs for old age, preparations made by 57.4% of the middle-aged households were inadequate. Observing the minimum living costs for old age and adequate living costs after retirement for single and couple, the minimum living costs of the middle-aged households was 1.46 million won for couple and 0.91 million won for single. The adequate living costs for old age was 2.07 million won for couple and 1.34 million won for single. Second, there were 757 households with total education expenditure. Of these, 208 incurred annual expenditure on public education, and the annual expenditure for public education was 7.28 million won. There were 170 households with annual expenditure for private education, and the annual expenditure for private education was 2.50 million won. 243 households of middle-aged households had annual expenditure for human capital investment, including both public and private education, with annual expenditure for human capital investment for children of 7.82 million won. Furthermore, in the human capital investment factor, there was a difference in the middle-aged households' financial preparation for retirement according to their annual expenditure for human capital investment including both public and private education. In addition, there was a difference in financial preparation for retirement based on their public education expenditure. Third, in the logistic regression model 1, which included human capital investment, the significant variables affecting the preparation for retirement of the middle-aged households were as follows : annual household income, total amount of annual household income, experience of inadequate living costs, existence of financial assets, total amount of annual household savings, financial independence, adequate living costs (for single) for old age, and human capital investment. In the logistic regression model 2, which included annual expenditure for public education and annual expenditure for private education, the significant variables affecting the preparation for retirement of the middle-aged households were as follows : annual household income, total amount of annual household income, experience of inadequate living costs, existence of financial assets, total amount of annual household savings, financial independence, adequate living costs (for single) for old age, and annual expenditure for public education.

• 한국항행학회논문지
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• 제16권6호
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• pp.1116-1122
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• 2012

본 논문에서는 연구개발비와 광고선전비를 포함한 재량적 비용의 지출이 매출과 선형 관계를 유지한다는 선행연구의 결과를 항공 운송업과 관련 제조업에 속한 기업의 기업 보고서를 통해 실증 분석한다. 제품의 주기가 짧은 비내구성 제품제조업에 속한 국내 기업의 경우에도 관리비와 판매비 항목 중 특히 연구개발비는 매출과 일차적 선형 관계를 유지하고 있다. 그러나 항공관련 산업의 경우에는 일반 관리비와 판매비 항목이 매출액과 비례하지만 무형자산성 지출인 연구개발비와 광고 선전비 항목은 비내구성 제품제조업의 경우에 비해 일차 회귀식의 조정계수가 낮은 특성을 보인다.

• 대한가정학회지
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• 제41권5호
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• pp.221-232
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• 2003

This study examined the investment in human capital of Korean urban households. Data for this study were from the 2001 Household Income and Expenditure Survey and consisted of a sample of 2,681 households. The results of Gini's concentration coefficient showed high inequality of investment in human capital. To investigate which factors influence investments in human capital, various socio-demographic variables were analysed. High investment in human capital is shown in high society indicating that they transmit the advantage of education to their descendants. The results of this study is useful for welfare professionals who work in family well-being.

• 무역학회지
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• 제44권3호
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• pp.123-136
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• 2019

This study investigates the facilitating factors of FDI (foreign direct investment) inflows in 15 developing countries of three continents (Asia, Latin America, and Africa) using fixed-effect panel regression analysis with 30-year macro socio-economic data. The facilitating factors of FDI inflows in each continent differed. In Asia, labor compensation, GDP, consumer expenditure, human capital, and export facilitated FDI inflows in decreasing order, as did export, total factor productivity, GDP, and human capital in Latin America, and investment expenditure, human capital, government expenditure, and export in Africa. Most importantly, the character of cost saving efficiency-seeking investment was very strong in Asia. Also, third-party export-oriented investment and economic growth-oriented investment were shown in Latin America and Africa, respectively.

• 사회경제평론
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• 제38호
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• pp.163-198
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• 2012

본 연구의 거시동학모형은 전통적인 포스트 케인지언 성장 분배모형에 기업부채라는 금융변수를 고려함으로써 기업부채와 자본축적 간의 동학적 관계를 구축하고 있다. 이 거시동학모형에 기초하여 본 연구는 우리나라의 자료를 이용하여 정부의 금융지출이 자본축적에 미치는 효과를 실증 분석하고, 1997/98년 외환위기를 전후하여 축적 레짐의 전환이 발생하였는지를 실증 분석하였다. 실증 분석 결과, 금융시장 안정화를 위한 정부의 금융지출은 자본축적 경로에 긍정적으로 영향을 미쳤음을 알 수 있었다. 본 연구의 실증 분석 결과는 금융(경제)위기가 발발할경우 정부의 적극적인 금융시장 개입을 지지한다. 한편, 본 연구는 1997/98년 외환위기 전후 축적 레짐에 변화가 발생하였을 것으로 추측할 수 있는 상당한 근거를 발견하였다.

• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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• pp.117-127
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• 2021

This study was conducted to comprehensively identify factors that potentially influence corporate investment behavior, including micro, macro, and sectoral variables. Furthermore, investment behavior was studied across nations based on their participation in the global value chain (GVC), which was evaluated based on commodities, limited manufacturing, advanced manufacturing, and innovative activities. The study uses the dynamic panel data analysis and Generalized Method of Moment (GMM) estimation for a sample of 800 corporations, with data spanning over 2000-2019. The study result shows that in all types of countries, the coefficient lag indicator of capital expenditure statistically has a significant effect on capital expenditure. Sales growth, exchange rate, and GDP have a significant positive effect on corporate investment growth, while DER has a negative effect. In commodity countries, corporate investment is influenced by sales growth, exchange rate, and FCI. The variables that influence corporate investment in manufacturing countries are the FCI, exchange rate, sales growth, GDP, and DER. In innovative countries, variables that significantly affect capital expenditure are DER, GDP, and Tobin Q. In each type of country, the interaction terms between exchange rate and commodity price are positive and statistically significant.

• 가정과삶의질연구
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• 제14권2호
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• pp.171-171
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• 1996

The Purpose of this study is to find out factors which affect the expenditure on educations for children's human capital and to provide fundamental information to make a policy for education. Data are obtained from 2484 maried couples with children on the pre-school or over. The results of this study are as follows: 1) If the eldest child was in pre-school or public school, the expenditure on private education was higher than that of public education. While in the beyond junior high school, the expenditure on public education was much higher. 2) Life-cycle, the number of children, region, earned income, non-earned income, real assets, Engel's coeeficient were significant impact on the expenditure of education.

• 지적과 국토정보
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• 제51권2호
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• pp.151-168
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• 2021

본 연구는 수도권과 비수도권의 가계지출 부담이 기혼여성의 출산 의사에 미치는 영향을 패널로짓 모형을 이용해 비교분석하였다. 실증분석의 핵심 대상인 기혼여성의 범위는 가임 가능성이 높은 25세부터 39세까지로 한정하였다. 주요 분석 결과는 다음과 같다. 첫째, 거주 지역과는 관계없이 대체로 배우자의 경제력이 기혼여성의 출산 의사에 있어 중요한 요인일 수 있다는 점을 확인하였다. 둘째, 결혼생활 만족도는 높을수록 출산 의사에 긍정적인 영향을 미치고 있었으며, 자녀가 반드시 있어야 한다는 가치관이 있을수록 출산 의사가 높아지는 것으로 나타났다. 셋째, 가계지출 부담은 기존 자녀 수와 같은 내부요인을 제외하고 기혼여성의 출산 의사에 있어 가장 중요한 영향을 미치는 요인임을 확인하였다. 특히 수도권과 비수도권 모두 교육비 지출에 대한 부담은 출산 의사를 큰 폭으로 감소시키는 핵심 원인으로 나타났다. 넷째, 가계지출 부담은 거주 지역에 따라 출산 의사에 상이한 영향을 보이는 것으로 나타났는데, 수도권은 의료비 및 원리금 대출이, 비수도권은 교통통신비가 출산 의사에 더 큰 영향을 미치고 있었다. 이를 통해 본 연구는 출산 제고를 위해서는 가계지출에 대한 부담완화가 지속적으로 필요하며, 거주 지역에 따라 차별적인 정책접근이 요구된다는 시사점을 확인하였다.

• 가정과삶의질연구
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• 제23권3호
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• pp.63-76
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• 2005

Using the data from the Family Income & Expenditure Survey, this study investigated (1)the factors determining the level of burden of the private educational expenditure in households; (2) the influences of the level of the burden of private educational expenditure on the other household expenditures. For the analysis of data Chi-square, GLM, Multinomial legit, and Seemingly Unrelated Regression were applied. The major findings were: (1) The factors associated with the burden of private educational expenditure were the number of students by each of the school levels, housing tenure, location of residence, educational attainment of householder; (2) Households with the lower level of burden of the private educational expenditure adjusted the allocation of the expenditure shares of food, utility, and transportation and did not reduce the levels of consumption. Households with the higher level of burden of the private educational expenditure adjusted the extensive ranges of the household expenditure shares and reduced the levels of consumption.