• 한국콘텐츠학회논문지
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• 제17권7호
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• pp.371-383
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• 2017

본 연구는 사회주의와 시장경제가 혼합된 경제체제를 운영하고 있는 중국경제에서 성장과 분배의 상충관계의 조정과정을 분석하기 위한 시도이다. 연구방법으로는 주성분분석을 활용하고 사회후생 지표의 가중치를 분석하여 중국의 도농 간 사회후생 수준의 변화과정과 그 특성을 분석하였다. 분석결과에 의하면 전국과 도시지역과는 달리 농촌지역에서의 소득변화가 사회후생 수준을 증가시키지만 사회후생 지표의 개선에는 미흡한 것으로 나타났다. 즉, 중국은 경제성장 과정에서 농촌지역의 사회후생 지표에 대한 개선이 필요하며 경제성장이 농촌지역의 사회후생을 증가시킬 수 있는 잠재력은 상존한다고 할 수 있다. 성장과 분배를 동시에 추구하는 중국의 경제체제에서 경제성장에 의한 후생수준의 향상은 실현되고 있다. 그러나 소득의 분배 과정에 의한 사회후생 지표의 개선은 제한적이기 때문에 중국경제에서 분배과정이 시장기능보다 취약하다고 볼 수 있다. 결과적으로 중국의 경우 사회후생 수준을 향상시키기 위해서는 분배기능을 강화해야 할 것이다.

• 한국의상디자인학회지
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• 제5권3호
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• pp.111-123
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• 2003

This study is designed to understand evaluation criteria for garment depending on demographic factors among college students in Yanbian, China. Questionnaire was used for measurement tools to study the subject of the thesis. The main study was conducted against 450 college students from May 17 to June 5, 2001. The data for the study were analyzed using SAS PC program for frequency distribution, percentage, t-test, and one way ANOVA. The evaluation criteria for garment are affected by demographic factors such as gender, average monthly household income, monthly expense for clothing. The result was showed as follows: The evaluation criteria for garment based on gender showed almost no meaningful different between male and female college students. Means on factors considered highly in selecting clothes was studied. The result shows that 'fit to the body, 'quality', 'color' and 'pattern' are considered most highly and 'harmony with other clothes', 'after service', design' 'easy to manage' and 'price' are considered relatively highly, but 'brand' and 'trendy fashion' were not considered highly. A meaningful difference was showed only in one area-trendy fashion-among three different income level groups. Those with an average monthly household income between 500 and 2,000yuan showed a highest tendency compared to those with above 2,000yuan and those with 500yuan. In terms of evaluation criteria for garment based on monthly expense for clothing, 'brand' is the only area which showed a meaningful difference. Respondents with monthly clothing expense of above 100yuan showed a higher means than those with below 100yuan.

• 노동경제논집
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• 제30권3호
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• pp.103-138
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• 2007

본고는 (1) 소득불평등도에 대한 개념 인식을 설문조사를 통해 외국의 경우와 비교분석하고 (2) 서로 다른 개념의 소득불평등 지수가 실증적으로 어떠한 차이가 있는지를 확인하고 (3) 그를 통하여 향후 소득분배 정책방향을 모색하기 위하여 작성되었다. 설문조사의 결과는 경제학에서 일반적으로 사용하고 있는 상대적 소득불평등도의 기본 가정에 대하여 응답자의 다수가 동의하고 있지 않다는 다소 놀라운 결과를 포함하고 있다. 이는 외국의 경우와 유사한 결과이나, 외국의 경우와 차이점은 한국인은 현 시점에서 상대적 소득불평등도의 증가보다는 절대적 소득불평등도, 즉 절대적 소득격차의 변화에 좀더 민감하게 반응한다는 것이다. 한편 양극화 지수는 지니계수와 이론적으로는 다른 기반을 가지고 있으나 한국에 있어 통계학적으로 다른 지수라 보기 어렵다는 점이 확인되었다. 소득불평등도의 변화는 그 변화의 양상이 절대적이냐 상대적이냐에 따라 성장과 빈곤의 변화에 서로 다른 영향을 미친다는 것이 그동안 학계에 축적된 연구 결과이기 때문에, 국가발전전략의 설정에 있어 소득분배정책의 방향은 빈곤 감소적 성장을 추구할 필요가 있다는 것이 본고가 제시하는 시사점이다.

• 한국치위생학회지
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• 제15권6호
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• pp.1053-1061
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• 2015

Objectives: The purpose of the study is to investigate the influencing factors of community scaling rate using community health survey data. Methods: The data were extracted from 2013 Community Health Survey, Ministry of education, Korea Dental Association, Statistics Korea, Health Insurance Review and Assessment Service, and Ministry of the Interior. The resource factors of independent variables were analysed by Geographical Information System(GIS) using Map Wizard for Excel 17.0. The data were analyzed by descriptive analysis, pearson correlation and multiple linear regression analysis(p<0.05). Results: Seocho-gu in Seoul had the highest annual scaling rate(55.5%) and Goheung-gun had the lowest rate(11%) showing 44.5 percent gap. The influencing factors of scaling included the number of dental hygienists(r=0.316), dentists(r=0.332), dental hospitals(r=0.470), high school graduation rate(r=0.757) and equivalence scales household income(r=0.764)(p<0.05). Multiple linear regression analysis showed that community scaling rate was closely associated with community education level and monthly income(p<0.05). Conclusions: Community scaling rate was closely related to the community education and income level. It is necessary to provide the equal distribution of the oral health service to the community society.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.55-66
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• 2021

The purpose of this study is to analyze the relationship and effects of variables both directly and indirectly (e.g., investment (INV), government expenditure (GE), unemployment rate (UR), economic growth (EG), and income inequality). The analytical phases consist, first, to transform the data using the Log Natural (Ln) method. Second, to check normality and multicollinearity of data. Third, to test direct effects of variables (government expenditure and investment effect on the unemployment rate and economic growth; investment on government expenditure; economic growth on unemployment rate; economic growth and unemployment rate on income inequality). Fourth, to test indirect effects using Sobel test, which involves UR and EG as intervening variable. Fifth, to test hypotheses with p-value < 0.05. The results of the study reveal that, of the 12 relationships, statistics show that 11 variations of the association have significant positive and negative effects. Theoretically, the different characters and goals of GE and INV in each country will have a different impact on EG and UR goals. The study provides an input, especially for the government. To create optimal EG through GE and INV, it is necessary to allocate budgets to industrial sectors that can absorb a massive labor force and to new economic growth sectors.

• KDI Journal of Economic Policy
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• 제12권2호
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• pp.135-149
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• 1990

주택소유자(住宅所有者)는 자가주택(自家住宅) 귀속임료(歸屬賃料)에 대한 소득세비과세(所得稅非課稅), 1세대(世帶) 1주택(住宅)에 대한 양도소득세비과세(讓渡所得稅非課稅) 및 주택상속(住宅相續)에 대한 상속세공제(相續稅控除) 등 여러가지 조세감면혜택(租稅減免惠澤)을 누리고 있다. 본고(本稿)에서는 기존의 연구결과를 중심으로 이러한 조세감면혜택의 경제적(經濟的) 효과(效果)를 살펴보았다. 이에 의하면 주택소유자(住宅所有者)에 대한 조세감면(租稅減免)은 조세부담(租稅負擔)의 수평적(水平的) 수직적(垂直的) 형평(衡平)에 어긋날 뿐 아니라 주택시장(住宅市場) 및 국민경제(國民經濟)에 미치는 여러가지 왜곡효과(歪曲效果)를 통해 자원배분(資源配分)의 효율성(效率性)을 저해하고 역진적인 소득재분배(所得再分配)를 유발한다고 할 수 있다. 특히 자본시장(資本市場)이 불완전(不完全)한 경우 주택조세감면(住宅租稅減免)은 부유층에 대해 필요 이상의 주택(住宅)을 소유토록하는 한편 유동성이 부족한 저소득층(低所得層) 및 젊은층의 주택구입(住宅購入)을 더욱 어렵게 함으로써 주택소유(住宅所有)의 계층간 불균형을 심화시키고 소득분배(所得分配)를 더욱 악화시키는 결과를 초래한다고 할 수 있다. 따라서 주택소유자(住宅所有者)와 무주택자간(無住宅者間) 조세(租稅)의 중립성을 회복하는 것이 중요하며 이를 위해서는 첫째로 무주택자(無住宅者)의 임대료지출(賃貸料支出)에 대해 소득공제(所得控除)를 실시하며, 둘째로 1세대(世帶) 1가구(家口)에 대해서도 양도소득세(讓渡所得稅)를 과세하며, 셋째로 상속과세(相續課稅)에 있어 주택공제(住宅控除)를 폐지하는 것이 바람직하다고 생각된다. 우리나라와 같이 자본시장(資本市場)이 불완전한 경우 주택소유촉진정책(住宅所有促進政策)은 효율적(效率的)인 장기주택금융제도(長期住宅金融制度)의 확립을 통해 실시되어야 하며 정부(政府)의 재정지원(財政支援)은 주거비부담능력(住居費負擔能力)이 최소한의 수준에 미달하는 영세민계층(零細民階層)에 집중(集中)되어야 할 것이다.

• 응용통계연구
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• 제22권1호
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• pp.141-151
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• 2009

제공되는 마이크로자료가 어떤 형태인지에 따라 응답자의 개인정보를 보호하는 방법도 다르게 적용된다. 본 연구에서는 연속형자료의 비밀보호에 효과적인 잡음(noise)을 이용하는 방법을 소개하고, 통계청에서 실시한 2005년 가계조사 자료에 이 방법을 적용하여 응답자의 정보노출이 제한된 마이크로자료를 작성하는 과정을 설명한다. 잡음의 생성을 위해 삼각분포와 절단된 삼각분포, 사다리꼴분포 그리고 이중삼각분포를 이용하고 소지역 추정에 필요한 공식도 유도한다. 아울러 각 분포별로 얻어진 잡음을 이용하여 가계조사 자료를 변환하여 비교 분석한 결과도 보여준다.

• 대한안전경영과학회지
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• 제9권3호
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• pp.95-102
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• 2007

Nowadays, globally high-grade companies have done their best for increasing their competitive power through a many kinds of method in incisive competition for making certain of a pacesetting position. Among the rest, Six Sigma have been the best methodology of improving process and have proven to be effective by the result of improving process in many of manufacturing business, however, it has not obtained excellent results in the transaction business. In transaction business, a $30\sim50%$ costs in total costs is generated by slow-speed working and reworking. The slow processes decrease the quality and increase the cost, which decreases customer satisfaction, and finally the income is decreased. All of them are so called wastes in processes. For this, adopting of lean six sigma methodology in process management can eliminate the wastes and reduce the variation. This study focuses on distribution with the domains like capacity, layout, amount of location, assignment of product, operation procedure and operation rule in order to improve these domains, we make a further application of eight analysis ways based on DMAIC method for improving operation of processes of distribution center as the third profit source. The goal of this study is to trace an approach that can easily adopt of Lean Six Sigma in operational management of distribution center by a kind of data, analysis method and template.

• 보건행정학회지
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• 제17권3호
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• pp.26-49
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• 2007

The purpose of this study is to analyze the equity of health care utilization by income groups in terms of both quantity and quality of care, which is measured by expenditure, type of care, and type of health care institutions. Equity in health care utilization is measured by HIwv index, based on the survey of 1,480 Gwangju-Jeonnam residents. Health care utilization in terms of the probability and quantity of outpatient and inpatient care show equitable or pro-poor inequitable distribution, whereas the distribution of health care expenditure, which can account for the quality of care, is pro-rich inequitable, implying that the better off tend to use more expensive medical care. In terms of the types of care, simple visits for basic care show equitable distribution, whereas the distribution of the utilization of traditional tonic medicine, comprehensive health examination, CT, MRI, and ultrasound is pro-rich inequitable. Utilization of general hospitals and traditional health institutions show pro-rich inequitable distribution, hospitals and dental care institutions equitable, and physician clinics and public health centers pro-poor inequitable.