• Title/Summary/Keyword: Economic-Burden

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Determinants of Accounting Policy for R&D Costs (연구개발에 대한 회계정책 결정요인 분석)

  • 조성표
    • Journal of Technology Innovation
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    • v.5 no.1
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    • pp.67-89
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    • 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.

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Cost Optimization in SIS Model of Worm Infection

  • Kim, Jong-Hyun;Radhakrishnan, Sridhar;Jang, Jong-Soo
    • ETRI Journal
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    • v.28 no.5
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    • pp.692-695
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    • 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.

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Impact of Blockchain Technology on Maritime Transport in the Shipping Industry

  • Byun, Sang-phil;Oh, Jeong-Hun
    • Asia-Pacific Journal of Business
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    • v.12 no.4
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    • pp.53-61
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    • 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.

Analysis of Urban Migrants' Intention to Return - Focusing on Guangdong Province, China - (중국 대도시 이주민의 귀향 인식 분석 - 광둥성 지역을 중심으로 -)

  • Jina Yu
    • Journal of Korean Society of Rural Planning
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    • v.29 no.1
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    • pp.19-28
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    • 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.

An Effective Shipping Transport Operation Plan for the Pan-Yellow Sea Area: Focusing on the Introduction of an Incheon-China Container Liner Route (환황해권 해상운송의 효율적 운영방안-인천/중국 컨테이너항로 개설을 중심으로-)

  • 김홍섭
    • Journal of Korea Port Economic Association
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    • v.17 no.2
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    • pp.139-166
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    • 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.

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The difference of the effects of private tutoring expenditure on the change of consumption structure of households depending on income bracket (소득계층별 사교육비 증가에 따른 가구의 소비지출 변화)

  • Baek, Hakyoung;Ahn, Seo Yeon
    • 한국사회정책
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    • v.19 no.3
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    • pp.9-47
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    • 2012
  • The purpose of this study is to analyse the change of consumption structure of households due to spending on private tutoring, then analyse the difference of change depending on income bracket. The results of the study show that the proportion of private tutoring spending of poor households is relatively higher than high or middle income households although the amount is smaller than them. The consumption items adjusted by the change of private tutoring spending are different depending on income level, and adjustment possibility of them of poor households is very lower than other classes. These show their risk of insufficient consumption of food, clothing, and shelter is high. The burden of private tutoring spending of the poor increase the economic insecurity, therefore various supportive approaches such as improvement of the quality of public education, economic support the poor suffering from the burden of private tutoring spending are necessary to prevent the latent problems of the poor and their children.

Differences in Household Economic Status and Financial Behavior between Household Conducting and Not-conducting Financial Preparation for Retirement (노후 경제적 대비 여부에 따른 가계 경제의 차이와 재무관리행동)

  • Yang, Se-Jeong;Lee, Seong-Lim
    • Journal of Families and Better Life
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    • v.27 no.1
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    • pp.1-16
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    • 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.

The effect of Korea's policy to support the purchase of raw materials for export of livestock products

  • Jaesung Cho;Sanghyen Chai;Hanpil Moon
    • Korean Journal of Agricultural Science
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    • v.49 no.4
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    • pp.761-769
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    • 2022
  • The Livestock Raw Material Purchase Fund is a policy to increase the export of livestock products by providing loans to exporters of livestock products (including byproducts). The policy started in 2015 and the annual budget is about 26 billion won. However, a quantitative evaluation of policy effects has not yet been made. Therefore, in this study, the economic surplus of the policy was analyzed using the equilibrium displacement model (EDM). From the results of the welfare analysis, from 2016 to 2019, producer surplus in the chicken and duck market increased by KRW 70.9 billion, while consumer surplus decreased by KRW 70 billion. In other words, the total economic surplus of the chicken and duck market increased by about one billion won during the same period due to the increase in export demand according to the policy. Therefore, the Livestock Raw Material Purchase Fund can be viewed as a policy to maintain and increase export demand for export livestock products and to improve the economic surplus of the livestock product market. Also, since the policy is based on loans, it does not place a burden on the government's finances. Therefore, this policy should continue in the future.

International Diesel Price Prediction Model based on Machine Learning with Global Economic Indicators (세계 경제 지표를 활용한 머신러닝 기반 국제 경유 가격 예측 모델 개발)

  • A-Rin Choi;Min Seo Park
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.6
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    • pp.251-256
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    • 2023
  • International diesel prices play a crucial role in various sectors such as industry, transportation, and energy production, exerting a significant impact on the global economy and international trade. In particular, an increase in international diesel prices can burden consumers and potentially lead to inflation. However, previous studies have primarily focused on gasoline. Therefore, this study aims to propose an international diesel price prediction model. To achieve this goal, we utilize various global economic indicators and train a linear regression model, which is one of the machine learning methodologies. This model clearly identifies the relationship between global economic indicators and international diesel prices while providing highly accurate predictions. It is expected to aid in understanding overall economic trends including market changes.

A Prediction Model for the Quality of Life in Mothers of Children with Nephrotic Syndrom (신증후군 환아 어머니의 삶의 질에 관한 예측모형)

  • Paik Seung-Nam
    • Child Health Nursing Research
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    • v.7 no.3
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    • pp.280-297
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    • 2001
  • The purpose of the study was to develop and test the model for the quality of life in mothers of children with nephrotic syndrome. A hypothetical model was constructed on the basis of previous studies and a review of literature. The conceptual framework was built around ten constructs. Exogenous variables included in this model were mother's health, father's health, marital intimacy, mother's attitude on children, economic state, side effect of steroid, severity of illness and social support. Endogenous variables were mother's burden and quality of life. Empirical data for testing the hypothetical model were collected by using a self-report questionnaire from 152 mothers of children with nephrotic syndrom at the outpatient clinics and in the hospital. The data was collected from May, 1999 to August, 1999.Reliability of the seven instruments was tested with Cronbach's alpha which ranged from 0.71 - 0.92.For the data analysis, SPSS 8.0 WIN program and LISREL 8.20 WIN program were used for descriptive statistics and covariance structural analysis. The results of covariance structural analysis were as follow :1. The hypothetical model showed a good fit with the empirical data. [x2 = .56, df = 3, p = .90(p>.05 ), GFI = .99, AGFI = .99, RMSR = .005.] 2. For the parsimony of model, a modified model was constructed by deleting 1 variable and excluding 2 paths according to the criteria of statistical significance and meaning.3. The modified model also showed a good fit with the data[x2 = 2.83, df = 7, p = .90( p>.05 ), GFI = 1.00, AGFI = .97, RMSR = .011].The result of the testing of the hypothesis were as follows : 1. Mother's health(γ21 = .26, t = 4.16), father's health(γ22 = .19, t = 2.92), marital intimacy(γ23 = .26, t = 4.13) and social support(γ28 = .12, t = 2.03) had a significant direct effect on the quality of life.2. Mother's burden(β21 = -.20, t = -3.10) had a significant negative direct effect on the quality of life.3. Mother's attitude on children(γ14 = -.34, t = .-4.57), mother's health(γ11 = -.22, t = -2.96) and side effect of steroid (γ16 = -.23, t = .-2.69) had a significant direct negative effect on the burden. The result of this study showed that mother's health, marital intimacy, mother's burden, father's health, and social support had a significant direct effect on the quality of life. Mother's attitude on children, mother's health, and side effect of steroid had a significant direct effect on mother's burden. These six variables, mother's health, marital intimacy, father's health, social support, mother's attitude on children and side effect of steroid were identified as relatively important variables. The results of this study suggest, it needed to determine the nursing intervention will alleviate mother's burden and promote a greater quality of life in mothers of children with nephrotic syndrom.

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