• 융합정보논문지
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• 제7권2호
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• pp.137-142
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• 2017

본 연구의 목적은 현행 양도소득세제에 대한 이론적 고찰과 현행 양도소득세 제도에 대한 검토를 통하여 우리나라 양도소득세제에 내재하는 문제점을 도출하고 이에 대한 개선방향을 제시하였다. 개인에 대한 양도소득은 소득세법상의 양도소득세로, 법인에 대한 양도소득은 법인세법상의 토지 등 양도소득에 대한 법인세로 과세하고 있으며, 개인 양도소득세는 토지와 건물이 양도소득세 징수세목의 대부분을 차지하고 있다. 본 연구에서는 현행 양도소득세제에 개선방향을 제시하였는데, 첫째로 선진국처럼 세부담의 형평성 측면에서 접근할 필요가 있으며, 둘째로 부동산투기억제 대책을 조세정책만 가지고 접근할 것이 아니라 금융정책과 주택정책 위주로 접근해야 실효를 거둘 수 있을 것이며, 셋째로 비과세의 조건을 주택거주기간 5년~10년이상으로 세법을 개정하여야 한다고 제안하고 있다. 본 연구의 범위와 연구방법으로는 개인에 부과되는 양도소득세 중에서도 주된 과세대상인 토지와 건물에 대한 양도소득세제로 연구범위를 한정해 다루고 있으며, 연구방법은 법률의 공정성과 객관성을 위해 주로 현행 세법을 분석하고 파악하여 향후 세법개정에 제안하는데 비중을 두었다. 본 연구결과를 통하여 향후 양도소득세제가 조세의 세법원칙에 맞춰 개정이 이루어 질 수 있기를 기대한다.

• 대한가정학회지
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• 제37권9호
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• pp.39-56
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• 1999

Households have experienced economic instability since Korea economic crisis in 1997. This study attempts to explore the financial management behavior by the types of economic instability classified considering the two aspects of the employment and the income instability of the households. The specific objectives of this study are : 1) to classify households’economic instability in terms of employment and income instability. 2) to examine whether the financial management behavior is different between households experiencing the different types of the economic instability. The sample consisted of 792 married women living in Seoul. The statistical methods used for analysis included Reliability, Frequencies, Percent, Mean, Standard Deviation, Analysis of Covariance, one-way Anova, DMR-test. The major results can be summarized as following : 1) The economic instability experienced by houeholds can be classified into the 4 types employment-income instability, employment instability income stability, employment stability$.$income instability, and employment$.$income stability. 2) There are statistically significant differences in the levels of financial management behavior between households having the different types of economoc instability. The results of this study could be needed for development of the employment policies and the financial education programs.

• 수산경영론집
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• 제54권2호
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• pp.77-90
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• 2023

This study employed the Gini coefficient decomposition analysis to classify and examine fishery household income inequality according to income sources. The raw data from the Fisheries Economic Survey by the National Statistical Office were used for the analysis after equalization according to the recommended method of the OECD. In particular, the Gini coefficient was decomposed by classifying with and without public subsidies, and the contribution, correlation, and marginal effect by income source were presented.As a result of the analysis, the inequality of fishing income and non-fishing income of fishermen was worsening, and the inequality of transfer income was continuously easing. Among them, fisheries subsidies have been analyzed to have the greatest contribution to the Gini coefficient of gross income and the highest relative marginal effect, although distribution inequality has been alleviated. On the other hand, other subsidies, including public pensions, were found to have the opposite contribution, correlation, and marginal effect to fisheries subsidies. The results of this analysis showed that even within public subsidies, the contribution to income redistribution might differ depending on the nature of the subsidy. In addition, in the case of other public subsidies, it can be seen that the transition from selective welfare to universal welfare occurs.

• 농촌지도와개발
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• 제25권1호
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• pp.15-30
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• 2018

This study attempted to classify the residents of rural area into some groups according to the level of their community satisfaction by decision tree model. The variable that has the greatest influence on grouping rural residents according to community satisfaction is income. However, it appears that the variable of participating in the community activities can weaken their influences. The second most satisfying group is the group of people who are lower-income and active in community activities. On the other hand, the group of people who are high-income and inactive in community activities are included to unsatisfying groups. These findings suggest that community participation can be a major factor in enhancing the quality of life of residents in the rural communities. What is noteworthy is that marital status is used as a major variable to classify the rural residents into some groups according to the level of community satisfaction. This suggests that the issue of marriage is still a major problem in rural communities.

• Agribusiness and Information Management
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• 제11권1호
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• pp.10-26
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• 2019

This study is exploratory research on a relationship between changes in cultivated area of major crops and farm income by regions. We investigated level of income, volatility of income, and migration of suitable region by climate changes as factors influencing changes in cultivated area. Research processes are as follows. First, we classify the regions where cultivated areas are expanded or reduced through the trends of cultivated area by region and crop during recent 10 years. Second, we compare the changes in income related factors between groups during the same periods. Finally, the results from portfolio analysis show changes in stable income-based optimal crops. From these procedures, we found that the changes in cultivated area are not simply explained by income-related factors. In cases of vegetables, however, we also found that high volatility of income could contribute to reduce cultivated area of the crops. The results from portfolio analysis are not always consistent in all of cases. This means that crop selection can be decided by other factors than stable income.

• 인간식물환경학회지
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• 제24권6호
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• pp.651-662
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• 2021

Background and objective: This study identifies whether children's planning-organizing executive function can be significantly classified and predicted by home environment quality and wealth factors. Methods: For empirical analysis, we used the data collected from the 10th Panel Study on Korean Children in 2017. Using machine learning tools such as support vector machine (SVM) and random forest (RF), we evaluated the accuracy of the model in which home environment factors classify and predict children's planning-organizing executive functions, and extract the relative importance of variables that determine these executive functions by income group. Results: First, SVM analysis shows that home environment quality and wealth factors show high accuracy in classification and prediction in all three groups. Second, RF analysis shows that estate had the highest predictive power in the high-income group, followed by income, asset, learning, reinforcement, and emotional environment. In the middle-income group, emotional environment showed the highest score, followed by estate, asset, reinforcement, and income. In the low-income group, estate showed the highest score, followed by income, asset, learning, reinforcement, and emotional environment. Conclusion: This study confirmed that home environment quality and wealth factors are significant factors in predicting children's planning-organizing executive functions.

• 국토계획
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• 제54권1호
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• pp.52-66
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• 2019

Travel is a factor that stimulates the vitality of the urban and is widely used as an indicator of sustainable growth of the region. In Korea, however, no studies has been made to predict changes in traffic and calculate the accessibility of the region by comprehensively considering the socio-economic conditions of the travelers. The purpose of this study is to classify commuters according to the household income and to analyse the traffic characteristics of each class. The analysis results are aggregated into two. First, the analysis of study found different transport characteristics for different income classes. This is the result that underpins the argument of a previous study that suggested that a discriminatory approach is necessary for each income in determining the accessibility of the region. Second, this study calculated utility values differently for each income class based on the transit time and cost required between each zone. Through these measures, transport characteristics were analyzed by income class using indicators that considered transportation infrastructure, and socio-economic conditions of the travelers. This study is meaningful in that it provided the basis for calculating the accessibility that could take into account the activities of the housing consumers in establishing domestic housing policies.

• 사회복지연구
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• 제41권4호
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• pp.395-424
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• 2010

본 연구는 최근 사회투자정책의 기조로 새롭게 시도되고 있는 자산형성정책에 착목하였다. 본 연구에서는 현상학적 방법론을 사용하여 저소득 가구의 현금자산형성의 주관적 의미를 발견하고자 하였다. 주요한 연구결과로는 저소득 가구 내에 현금자산형성의 의미를 구분지워주는 가구 간 경계가 나타났는데 바로 모자가구, 부자가구 및 조손가구, 유자녀가구 이다. 이러한 구분은 각 가구가 자산형성에 대한 의미화를 달리하는 사태영역에 따라 구분되었으며 이들의 현금자산형성에 대한 의미화가 매우 다름을 발견하였다. 이러한 가구형태별 주관적 의미체계의 차이는 축적된 자산의 사용행위 결정에 영향을 미칠 것이 예상된다. 따라서 이후 저소득 가구 자산형성정책 설계와 시행에 있어 가구형태별 주관적 의미와 그 사태의 내용이 고려되어야 할 것이다.

• 한국의류학회지
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• 제25권8호
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• pp.1512-1523
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• 2001

The purposes of this study were to examine the effect of switching barrier perception on store loyalty in apparel product purchasing to classify the factors of switching barrier perception, and additionally ot identify differences of store loyalty and switching barrier perception according to demographic characteristics. The questionnaire was administered to 300 women shopped in a department store in Gwang-ju city during February 10-23, 2001. Data collected from 261 women were analyzed by using frequency, factor analysis, ANOVA, Duncan-test, regression analysis by SPSS for windows PC program. The results were as follows; 1. The consumer’s perceived switching barrier was composed of three factors; economic psychological, time factor. 2. There was significant difference in store loyalty according to consumer’s age, occupation, education level. and income. 3. There was significant differences in economic. time switching barrier perception according to consumers’age, occupation education level, and income. There was significant difference in psychological switching barrier perception according to consumers’ occupation education level, and income. 4. The swiching barrier perception significantly infulenced on the store loyalty.

• 복식
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• 제35권
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• pp.181-193
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• 1997

The objectives of this study were to classify bedclothes purchase motives and to examine how bedclothes purchase mo-tives and design preferences very accord-ing to age and income. Samples were 217 housewives residing in metropolitan area. Questionnaire included 17 Likert type items of bedclothes pur-chase motive measure 12 items of color preference 7 items of pattern (floral geo-metric abstract stripe plaid polka dot, and paisley pattern). The results of the study were as fol-lows. 1. 5 factors of bedclothes purchase mo-tives were derived by factor analysis ; F .1 'design': F 2. "brand' ; F.3. 'deficiency'; F. 4. 'fabric' F.5. 'economical reason' 2. Subjects perceived design and utility area to be important motives for bed-clothes purchase. 3. Cholor preference of bedclothes was in the order of white pale blue pale green and pale orange. Pattern preference was in the order of stripe plaid solid color floral and polka dot pattern. The combi-nation of patterned fabric and solid color fabric was liked better than the combina-tion of analogic color and the combination of contrasting color. 4. The women in their 20's liked navy blue red stripe plaid pattern and solied color better than 30's and 40's . 40's liked abstract and paisley pattern better then 20's and 30's 5. Low income group lied navy blue and solid color fabric more than the mid-dle and high income group and liked ab-stract pattern less than the middle and high income group. 6. Women in their 20's perceived design to be important motive more than 30's and 40's. 30's perceived brand to be im-portant motive than 20's and 40's 7. High income group perceived design to be important motive more than the middle and low income group. Low in-come group perceived brand and fabric to be less important motives than the middle and high income group, The present findings provide that age and income had a significant effect on bedclothes purchase motives and design preferences of houesewives. The results that white color and the combination of patterned fabric and solid color fabric were liked best indicated that women prefered clean image and chacteristics de-sign of bdeclothes.