• KDI Journal of Economic Policy
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• 제40권2호
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• pp.53-73
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• 2018

Using an overlapping generations model, this paper examines tax policy effects across generations. The model incorporates housing assets separately from capital assets and includes taxes on labor income, capital income, consumption and housing assets. Tax reforms for each tax rate have different effects on tax burdens across generations and the overall efficiency of the economy, leading to different welfare costs for generations. Specifically, raising housing property taxes results in the smallest welfare loss by future generations, as in the model it does not hurt economic efficiency and the tax burden increases mainly for the elderly, who have accumulated housing assets in preparation for retirement.

• 가정과삶의질연구
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• 제20권6호
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• pp.197-208
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• 2002

The purpose of this study was to investigate the economic lives of single households with the age of 30 through less than 50. The economic life was examined in three aspects; income, assets, and consumption expenditures and patterns. One hundred sixty single households were surveyed, with questionnaires for 15days from April 1 to April 15 of 2002, and analyzed with descriptive statistics. The results were as follows: about 30.8% of total single households in the sample were in the income group of 1,500,000 thought less than 2,000,000 won. The size of income for the 30's was less than that for the 40's. Compared with male single households, female single households were more in both low and high levels of income. The saving rate tended more or less to be low. The more the age, the higher the saving rate. As for debt, the 40's single households, male single households, high school single households (compared to the 30's single households, female single households, university and graduate single households, respectively) were relatively higher. In general, the single households tended to have debts due to preparation for housing, credit over use. The assets tended to be managed by themselves. The economic preparation for the old life was done by banking system rather than insurance. The average monthly living costs was higher in the age of the 40's single than the age of the 30's single. The living costs of the female single households was higher or lower than those of the male single households. As for consumption patterns, there was the most in the expenditure allocation for food away from home, then for culture entertainmentㆍsocial life, and for clothing and shoes. As for the convenience of the consumption life in overall, there were more responses in moderation and inconvenience than in convenience.

• 한국콘텐츠학회논문지
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• 제19권1호
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• pp.174-186
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• 2019

본 연구는 고령인력 증가가 다른 영역보다 빨리 진행되며, 인적자원관리가 쉽지 않은 공기업 임금피크 근로자의 인구 경제 조직적 특성과 임금피크제 및 퇴직 간 관계에 대해 살펴보고자 하였다. 연구대상은 임금피크제 실시 공기업 19개사에 종사하는 임금피크 근로자 211명이었다. 연구결과에 따르면 인구 경제적 특성에 있어서, 교육수준, 가계총수입, 퇴직 후 생활비, 퇴직대비저축과 투자금액은 임금피크만족도, 임금피크수용도, 퇴직준비와 퇴직태도에 영향을 미치는 것으로 나타났다. 조직적 특성에서는 직급과 직군, 근무기간과 정년퇴직잔여기간, 퇴직준비프로그램 참여 그리고 임금피크 적용 여부에 따라 각각 차이가 나타났다. 연구 결과를 바탕으로 고령사회를 위한 실효성 있는 임금피크제 시행을 위해서는 복지지원, 교육훈련, 전직지원과 같은 고령친화인사제도의 직군, 직급, 경제수준 및 교육수준 별 시행의 필요성을 시사함과 동시에 후속 연구를 위한 제언을 논의하였다.

• 한국산학기술학회논문지
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• 제16권10호
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• pp.6618-6626
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• 2015

본 연구는 중고령 여성의 경제적 노후준비에 영향을 미치는 요인을 파악하기 위한 목적으로 이루어졌다. 이를 위하여 국민연금연구원의 국민노후보장패널 4차 데이터 활용하여 분석을 실시하였다. 먼저 경제적 노후준비에 따른 중고령 여성의 노후생활에 대한 특성을 살펴보았으며, 경제적 노후준비에 영향을 미치는 요인을 분석하였다. 연구결과 중고령 여성의 경제적 노후준비에 영향을 미치는 요인으로는 교육수준, 건강상태, 청소년기 자녀 수, 청년기 자녀 수, 공적연금 가입, 금융자산, 부채가 나타났다. 이러한 연구결과를 바탕으로 중고령 여성의 경제적 노후준비에 대한 논의 및 제언이 이루어졌다.

• 한국응용과학기술학회지
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• 제38권3호
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• pp.708-719
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• 2021

본 연구는 대학생의 전공만족도와 부모의 진로지지가 진로준비행동에 미치는 영향을 분석하여 대학생이 적극적인 진로준비행동을 할 수 있도록 교육과정편성과 비교과활동의 활성화를 위한 기초자료를 제시하고자 시행하였다. 연구 대상자는 서울과 충청권 거주 대학생으로 2021년 4월 15일부터 5월 14일까지로 총 195부의 자료를 t-test, ANOVA, Pearson's Correlation Coefficient, Multiple regression analysis로 최종 분석하였다. 연구결과는 경제수준, 전공계열, 전공선택동기, 성적, 전공만족도 및 부모의 진로지지를 예측변수로 진로준비행동을 설명하는 선형회귀모형은 통계적으로 유의하였고(F=16.944, p<.001), 회귀모형의 설명력은 진로준비행동 총 변화량의 50.5%를 설명하고 있다. 따라서 본 연구는 대학생들의 좀 더 능동적인 진로준비행동을 위하여 전공만족도를 높이고 긍정적인 부모의 진로지지를 위해 다양한 교육프로그램의 기초자료로 활용할 수 있을 것이다.

• 보건의료산업학회지
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• 제6권3호
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• pp.53-66
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• 2012

The main purpose of this research is to gain full understanding of how well people are aware and prepared for after retirement. To reach the goal to learn more about the upcoming aging society, professionals from variety of medical fields were employed as subjects to this research. In order to get a detailed result, and to provide an ideal suggestion, the research was conducted with 406 professional workers from 31 different medical institutions as its subjects. Obtained results were summarized as follows. First, in terms of government policies in the field, the idea of long term recuperation insurance gained more support than the belief that the public annuity is a sufficient economic countermeasure. Second, there is a causal relation between the economical preparation for retirement and the reason why people do not prepare for their after retirement. The more one feel short of money, the more one is obtuse towards the necessity of preparing for retirement, the more ignorant one is about preparing for retirement, the higher the chance that there will be no preparation done for his/her after retirement.

• 가족자원경영과 정책
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• 제18권4호
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• pp.27-52
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• 2014

This study aims to investigate the financial soundness of Korean households and its effects on the retirement preparation of these households. The sample consisted of 1,031 households selected from the 4th Korean Retirement and Income Study (KReIS) by the National Pension Research Institute in 2012. The empirical results are as follows. According to the logistic regression model, the statistically significant factors affecting the retirement preparation of Korean households are gender, occupation type, residence, satisfaction with economic condition, and type of financial soundness-sound households or insolvency-risky households. In other words, more female-headed households and households with higher levels of occupation are less likely to prepare for retirement. The households that are more likely to prepare for retirement are those that are lived in metropolitan areas as opposed to the countryside; further, households that are more economically sound are also more likely to prepare for retirement. In particular, sound households and insolvency-risky households are less likely to prepare for retirement compared to liquidity-risky households.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• 한국산학기술학회논문지
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• 제19권8호
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• pp.167-175
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• 2018

본 연구의 목적은 지역사회 거주 노인의 죽음준비 실태와 영향 요인을 조사하기 위함이다. 이 연구는 보건복지부와 한국보건사회연구원에서 2014년 3월부터 9월까지 조사한 '2014년 노인실태조사' 자료를 활용한 이차자료 분석연구로 대상자는 10,281명이다. 자료 분석은 SPSS/WIN 23.0 program을 이용하여 $x^2-test$, t-test, multiple logistic regression을 이용하였다. 본 연구결과 대상자의 37.7%가 죽음준비를 하는 것으로 나타났다. 죽음준비 유형은 묘지 준비, 수의 마련, 상조회 가입, 죽음준비 교육, 유서작성 순이었으며, 정신적 죽음준비에 비해 의례적 죽음준비를 많이 하는 것으로 나타났다. 대상자의 죽음준비 영향 요인으로는 성별, 연령, 거주지역, 교육수준, 결혼상태, 경제수준, 활동 제한과 삶의 만족도로 확인되었다. 여성 노인인 경우(CI=1.02-1.25), 연령이 많을수록(CI=1.90-2.28), 동지역보다 읍면지역에 거주하는 경우(CI=1.21-1.45), 학력이 높을수록(CI=1.16-1.42), 미혼, 이혼등의 경우에 비해 배우자가 있거나(CI=1.50-3.22) 사별한 경우(CI=1.58-2.84), 경제 수준이 높을수록(CI=1.13-1.36), 활동 제한이 있을수록(CI=1.11-1.40) 그리고 삶의 만족도에서 경제적 수준이 높을수록(CI=1.17-1.35), 자녀와의 관계가 만족할수록(CI=1.25-1.43), 친구 및 지역사회에 만족할수록(CI=1.10-1.28) 죽음준비를 많이 하는 것으로 나타났다. 이러한 결과를 바탕으로 추후 관련 기관에서는 지역사회 거주 노인을 대상으로 정신적 죽음준비를 강화할 수 있는 다양한 교육프로그램을 개발하고 제공하여야 할 것이며, 이때 노인의 성별, 거주지역 등의 개인적 특성을 고려하여야 함을 시사한다.

• 가정과삶의질연구
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• 제26권5호
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• pp.355-376
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• 2008

The purpose of this study was to investigate the variables that had an effect on the maturity of career attitude in middle school students. Independent variables were categorized into three groups: individual-related variables, family-related variables, and school-related variables. The individual-related variables were gender difference, academic year, academic achievement, and self-efficacy. The family-related variables were socio-economic status of the family, communication about career with parents, parental support, sibling's support, and value orientation of the family. The school-related variables included communication about career with friends, teacher's support, and friend's support. The subjects of this study were 490 students who were selected at random from first, second, and third grade of middle school in Daegu. A questionnaire was used for the survey. It consisted of a career attitude maturity scale, a self-efficacy scale, a communication scale, a value orientation of the family scale, and a social support scale. The data was analyzed by factor analysis, multiple regression analysis, and hierarchical regression analysis. The major findings of this study are summarized as follow: First, among the individual-related variables that had an effect on the maturity of career attitude in middle school students, self-efficacy affected all sub-factors of how mature they were in matters relating to career. Academic achievement affected decisiveness and preparation-- maturity of career attitude subfactors. And gender difference and academic year affected preparation and goal orientation. Second, the results of the family-related variables that had an effect on the maturity of career attitudes in middle school students were that communication about career with parents affected decisiveness, preparation, and confidence-- maturity of career attitude sub-factors, socio-economic status of the family and sibling's support affected confidence. And value orientation of the family affected goal orientation and independence. Third, the results of the school-related variables that had an effect on the maturity of career attitude in middle school students were that communication about career with friends affected preparation-- a maturity of career attitude sub-factor; teacher's support affected decisiveness, preparation, and confidence; and friend's support affected confidence and independence. Fourth, decisiveness, preparation, and confidence among the maturity of career attitude sub-factors were affected the most by individual variables. And self-efficacy was the most significant. Goal orientation and independence were affected the most by family-related variables.