• 기술경영경제학회:학술대회논문집
• /
• 기술경영경제학회 1996년도 제10회 동계학술발표회 논문집
• /
• pp.63-76
• /
• 1996

This study investigates the factors determining accounting method for R & D costs (capitalize vs. expense) in Korea. Using agency theory and other economic factors, probit and regression models have been developed to distinguish between firms choosing different accounting alternatives for R&D costs. The results are consistent to debt contract, R&D burden and regulation hypotheses both in probit and regression analysis. The size variable has opposite sign in univariate t-test and probit analysis but the signs are mixed and insignificant in regression which may be due to the differences of political environment between Korea and the US. Generally, the results are consistent to those of previous research. The results support the hypothesis that firms with higher leverage and larger burden of R&D costs are more likely to capitalize R&D costs. Partially, larger and regulated firms are more likely to expense R & D costs.

• 한국항해항만학회지
• /
• 제39권2호
• /
• pp.83-88
• /
• 2015

Korea has a systemic problem with lack of engine maintenance, especially among the Commercial Fishing Vessel fleet. This results in a inordinate percent of SAR call-outs for vessels with engine failure. These SAR call-outs lead to a free tow to shore by KCG or by one of its volunteer associates. Although these tows are not a terrible economic burden on KCG, it is a burden in terms of time and resources mis-allocated. This paper proposes a Commercial Fishing Vessel Examination (CFVE) program modeled after the program run by USCG. It is expected that adopting the CFVE program, KCG may be able to create a culture of safety among fishermen; thus, replicating the USCG's success rates.

• 기술혁신연구
• /
• 제5권1호
• /
• pp.67-89
• /
• 1997

This study investigates the factors determining accounting method for R&D costs (capitalizevs. expense) in Korea. Using agency theory and other economic factors, probit and regression model have been developed to distinguish between firms choosing different accounting alternatives for R&D costs. The results are consistent to debt contract, R&D burden and regulation hypotheses both in probit and regression analysis. The size variable has opposite sign in univariate t-test and probit analysis, which may be due to the differences of political environment between Korea and the US. Generally, the results are consistent to those of previous research. The evidence suggests that larger firms with higher leverage and larger burden of R&D costs are more likely to capitalize R&D costs, while regulated firms are more likely to expense R&D costs.

• ETRI Journal
• /
• 제28권5호
• /
• pp.692-695
• /
• 2006

Recently, there has been a constant barrage of worms over the Internet. Besides threatening network security, these worms create an enormous economic burden in terms of loss of productivity not only for the victim hosts, but also for other hosts, as these worms create unnecessary network traffic. Further, measures taken to filter these worms at the router level incur additional network delays because of the extra burden placed on the routers. To develop appropriate tools for thwarting the quick spread of worms, researchers are trying to understand the behavior of worm propagation with the aid of epidemiological models. In this study, we present an optimization model that takes into account infection and treatment costs. Using this model we can determine the level of treatment to be applied for a given rate of infection spread.

• 아태비즈니스연구
• /
• 제12권4호
• /
• pp.53-61
• /
• 2021

Purpose - The purpose of this paper is to assess the empirical evidence that shows blockchain technology has been a significant contributor to the growth of maritime transport in the shipping industry. Design/methodology/approach - Employing a generalized linear model using data from 2010 to 2019, this paper presents empirical evidence to demonstrate the positive impact of the adoption of blockchain technology on the maritime transport industry. Findings - Results from Granger causality tests confirm that there is a positive unidirectional causality from blockchain technology to maritime transport. This paper also demonstrates the positive effects of information technology (IT) and GDP growth on maritime transport. On the other hand, maritime transport is negatively influenced by the tax burden. Research implications or Originality - The results of this paper suggest a potential sustainable development strategy for the maritime transport industry involving the redirection of economic resources toward blockchain technology. Adopting other forms of IT and reducing the tax burden are also useful strategies for the development of the industry.

• 농촌계획
• /
• 제29권1호
• /
• pp.19-28
• /
• 2023

While economic incentives have led to migration, the failure to adapt to a new city and to ease the financial burden to support families have raised migrants' intention to return to their hometowns. Using the 2016 China Migrants Dynamic Survey, this study investigates determinants of migrants' intention to return. Migration at a young age, which is associated with lower barriers to the new culture, and intraprovince migration requiring less effort to adapt to the new city, were associated with lower intention to return. Also, migrants with less burden to support a family tend to have a higher intention to return to rural hometowns. Specifically, migrants with children over 18 years old and fewer family members are likely to return to their hometowns. To revitalize rural economy and reduce the rural-urban disparity, a policy to support migrants with high intention to return will be needed.

• 한국항만경제학회지
• /
• 제17권2호
• /
• pp.139-166
• /
• 2001

Globalization and regionalization are major trends in the international economic system. The severe competition among countries has signalled the need for a new international trade system as prescribed by the WTO, which regulates international trade practices. Additionally, expanding the activities and role of the Pan-Yellow Sea area in the world has a very important function in terms of regional cooperation and logistics environment. In this paper, the trading conditions and shipping transport problems of the Pan-Yellow Sea area (North-East Asia) were investigated. Shipping transport conditions in the Pan-Yellow Sea area, particularly Korea-China routes, were surveyed as well. A new Incheon-China container liner route was suggested as a partial remedy to some of the shipping transport problems of the Pan-Yellow Sea Area (North-East Asia). The Incheon-China Container Liner route is more efficient than Pusan and Pyungtaek Ports or the car ferry route to China in terms of transport time and expense. The transport burden indicator which includes the time and expense of transport, can be a useful tool in comparing these routes. Accordign to the transport burden indicator, the Incheon-China Container Liner route is more efficient than the Pusan, Pyungtaek, or car ferry routes. To establish a successful liner route between the ports of Inchon and China, there is a need to prepare three measures that contain short-term medium-term and long-term strategies. Furthermore, these measures should be prepared and adopted in phases, in accordance with considerations of future conditions for shipping and logistics in the Pan-Yellow Sea area.

• 한국사회정책
• /
• 제19권3호
• /
• pp.9-47
• /
• 2012

본 연구는 가구의 사교육비 지출과 다른 소비지출과의 관계와 소득계층에 따른 그 차이를 분석하였다. 분석결과, 빈곤층의 사교육비 지출 수준은 중산층과 상층가구에 비해 적을지라도, 가구의 소비지출에서 차지하는 비중은 높게 나타난다. 또한 가구의 사교육비 비중이 증가 또는 감소로 인해 조정되는 소비 비목은 소득계층에 따라 차이를 보인다. 즉 중산층과 상층은 사교육비 비중 변화에 따라 탄력적으로 다른 소비를 조정하는 반면, 빈곤층은 탄력적으로 조정할 수 있는 소비 항목에 제약이 있었다. 이는 빈곤층은 사교육비 지출로 인한 소비지출의 제약으로 인해 생활에 필요한 충분한 소비를 하지 못할 가능성을 보여준다. 빈곤층 가구에서 사교육비 지출은 가구의 경제적 부담을 증가시킬 뿐만 아니라 가구 소비의 위축을 가져와 실질적인 경제적 안녕을 저해할 가능성이 높다. 따라서 빈곤층의 사교육비 부담과 지출의 증가로 인한 경제적 안녕의 훼손과 불안정한 소비로 인해 발생하는 제반의 문제를 예방하기 위한 사회적 노력이 필요하다.

• 가정과삶의질연구
• /
• 제27권1호
• /
• pp.1-16
• /
• 2009

Using the 2007 Fund Investors Survey, we investigated (1) the differences in economic status in terms of household income, consumption, saving, assets and debts, (2) the differences in financial management behavior, (3) and the differences in confidence in economic status after retirement between households conducting and not-conducting financial preparation for retirement. The major study findings were as follows. First, only 46.4% of the households were financially preparing for retirement. The levels of income, consumption, and saving were higher among households conducting financial preparation for retirement than among those not-conducting such financial preparation. Second, households conducting financial preparation for retirement had a relatively high propensity to save. Their financial asset portfolio had a higher weight in safety assets and investment assets than in retirement assets. Due to their lack of confidence in their economic status after retirement, their demand for financial preparation for retirement remained. Third, the households which did not conduct financial preparation for retirement tended to have a relatively heavy debt burden and not to implement general household financial management practices. Fourth, among the three-pillar retirement income system, the second pillar, of individual retirement account was not well established. Based on these results, various implications were suggested.

• 문화기술의 융합
• /
• 제9권6호
• /
• pp.251-256
• /
• 2023

국제 경유 가격은 산업, 교통 및 에너지 생산과 같은 여러 분야에서 중요한 역할을 수행하며, 세계 경제와 국제 무역에도 큰 영향을 미친다. 특히, 국제 경유 가격의 상승은 소비자에게 부담을 주고 인플레이션의 원인이 될 수있다. 그러나 기존 연구들은 주로 휘발유에 초점을 맞추어 진행되었다. 따라서 본 연구는 국제 경유 가격 예측 모델을 제안하고자 한다. 이를 위해 다양한 세계 경제 지표들을 활용하여 머신러닝 방법론 중 하나인 선형 회귀 모델로 학습한다. 해당 모델은 세계 경제 지표들과 국제 경유 가격 간의 관계를 명확하게 파악함과 동시에 높은 정확도로 예측한다. 이는 시장 변화를 비롯한 전반적인 경제 흐름 파악에 도움이 될 것으로 기대된다.