• 가정과삶의질연구
• /
• 제13권4호
• /
• pp.39-54
• /
• 1995

The purpose of this study was to investigate working wife's employment-related expenditures and perception of economic contribution to the family and to examine the effects of variables on them, The findings showed that household income had the largest effect on employment-related expenditures of working wives. Working wives perceived their economic contributions to the family positively and the economic situation of wives was important. And domestic and childcare service expenditures had effected on their perceptions.

• 지식경영연구
• /
• 제20권4호
• /
• pp.119-129
• /
• 2019

This paper is aim to test how market orientation is related to the investment decision making. After controlling for firm-specific factors, this study finds a significantly positive relationship between market orientation and R&D expenditures, especially firms with high ratio of intangible assets and low ratio of abnormal inventory assets. Under conditions of low quality of earnings, the negative relation between market orientation and R&D expenditures is enhanced in electronic related industries. This indicates that the relation between market orientation and R&D expenditures may exhibit more reasonable patterns for investment decision of firms in technology driven business environment.

• 한국사회복지학
• /
• 제39권
• /
• pp.41-73
• /
• 1999

우리나라는 그 동안 OECD기준에 따른 사회보장비의 추정에 대한 소개나 연구성과가 비교적 뒤처져 있었던 관계로 지출규모를 파악한 연구가 전무한 실정이다. 기존 연구는 ILO나 IMF 기준 등을 참고하여 종합적 양에 초점을 맞추는 데 주력하였으며, 특히 기능별 또는 세부내역별로 산출하지 못한 한계가 있다. 따라서 정부나 연구기관 또는 학계 등이 정책의 수립 또는 연구에 사용할 사회보장비지출 통계가 없어 어려움을 겪고 있다. 이 연구는 '여러 행정부처에서 다양하게 시행하고 있는 사회보장제도와 재정의 포괄범위를 구체적으로 어디까지 할 것인가'와 'OECD기준을 반영한 우리의 지출규모가 정확히 어느 정도인가'하는 문제의식하에 사회보장비 산출모형을 마련하고, 이 모형을 적용하여 지출규모를 추정하였다. 산출모형의 설정에서는 실천을 전제로 지출의 누락이나 이중계산을 검증할 수 있도록 산출과정의 투명성을 확보하기 위해 노력하였다. 추정결과 1997년도의 사회보장비지출 수준은 국내총생산(GDP) 대비6.82%(30조 9,182억 원)로 1990년부터 연평균 20.8%의 급격한 증가율을 보이고 있음을 알 수 있다.

• 국제지역연구
• /
• 제12권2호
• /
• pp.149-173
• /
• 2008

본 연구에서는 연구개발투자와 기업가치 간의 실증분석을 실시하였다. 우선 기업의 연구개발비 투자가 실질적으로 기업가치의 향상에 이바지하고 있음을 유추해 볼 수 있었다. 이러한 결과는 비록 미국회계기준 상 대차대조표 상에 자산의 항목이 아닌 비용의 항목으로 계상되지만 비용 측면 보다는 자산의 성격에 더 가깝다는 기존 연구자들의 주장을 뒷받침하는 결과라고 볼 수 있었다. 둘째, 연구개발비 증가율과 기업가치 간에는 단기적으론 연구개발비의 비용계상으로 오도 가격이 발생하여 즉각적인 기업가치의 증대를 기대하기는 어려웠다. 그러나 장기적으론 투자자들에게 있어 지속적적인 연구개발비 투자의 증가는 투자자 유인요인으로 작용할 수 있음을 예측해 볼 수 있었다. 셋째, 자본효율중시경영을 근간으로 한 기업의 연구개발투자 지출이 ROE의 상승을 가져올 수 있었으며 투자자들은 ROE가 높은 기업에 대해 해당기업의 투자 안의 선택에 있어 기업을 신뢰할 수 있어 주식시장에서 투자자 유인요인으로 작용 할 수 있을 것으로 판단되었다. 마지막으로, 연구개발을 통한 신기술의 개발은 실질적으로 기업 경쟁우위의 증대로 이어질 수 있으며 비용절감, 생산성 향상을 가질 수 있어 결국 기업의 수익성 배양 및 기업가치의 향상 요인으로 작용할 수 있을 것으로 분석되었다.

• 대한가정학회지
• /
• 제35권4호
• /
• pp.1-14
• /
• 1997

The purpose of this study was to investigate the effects of consumer's status type (status consistency and status inconsistency) on clothing expenditures. Data were obtained from Urban Household Economy Survey published by the National Statistical Office. Multiple regression analyses of variance and Scheffe tests were4 utilized in this study. The effect of the status inconsistency was categorized by three variables such as education occupation and income levels of households. The overprivileged status group which had higher levels of income than the levels of occupation of education spent most on clothing whereas the underprivileged status group which had higher levels of income than the levels of occupation of education spent least on clothing. This study showed that there were significant differences in clothing expenditures among status groups classified by levels of income and education or by levels of income and occupation. Among status group classified by levels of education and income there was a significant difference in clothing expenditures between overprivileged status group and underprivileged status group. In conclusion income has the strongest effect on the clothing expenditures. The results of study can help to understand consumer buying behavior and also give insights of marketing strategy in the apparel industry.

• 가정과삶의질연구
• /
• 제21권6호
• /
• pp.43-51
• /
• 2003

The purpose of this research was to investigate the perception of financial risks and expenditures for insurance by household characteristics. Data were collected from 598 housewives by online survey on Dec., 2001. Results indicated that respondents had perceived the risk of unemployment most among three types of risks. Household characteristics reflecting financial needs in emergency case had positive effects on the perception of risks, and hence the expenditures for insurance, in general. On the other hand, the level of emergency preparation had negative effects on the perception of risks and the expenditures for insurance. However, only credit-related risk had a positive relationship with the expenditures for insurance.

• 기술혁신연구
• /
• 제14권3호
• /
• pp.43-69
• /
• 2006

In this study, we examine the effect of TRIPS on the relationship between R&D expenditures and patent applications in manufacturing firms. The first set of tests examines the association between patent applications and R&D expenditures and firm specific factors such as firm size and capital intensity. The next set of tests adds environmental factors including R&D intensity of the industry and development of TRIPS. We divide the sample period into three subperiods according to the progress of TRIPS subperiod 1(1984-1988) before TRIPS, subperiod 2(1989-1994) after negotiation of TRIPS and subperiod 3(1995-2000) after agreement on TRIPS. Regression model reveals that the coefficient on firm size is significantly positive over the all sample Period, while that of R&D expenditures of R&D intensive firms is significantly positive in subperiod 2 and 3(1989-2000) and that of capital intensity is significantly negative only in subperiod 3(1995-2000). The findings suggest that the efficient intellectual property system promotes the patent application of R&D intensive firms.

• 한국의류학회지
• /
• 제36권12호
• /
• pp.1285-1296
• /
• 2012

This study investigates the effects of changes in price, total consumption expenditures and economic sitations on Korean household demands for clothing and footwear using time-series data. The clothing and footwear category was reclassified as clothing, footwear and clothing services items for the demand analysis. This study utilized the Linearized Almost Ideal Demand System (LAIDS) model to analyze household demand. The results indicate that price and total consumption expenditures are significantly related to Korean household consumption expenditure allocations for clothing and footwear items. The effects of the IMF bailout crisis in 1997 and the global financial crisis in 2008 on household expenditure shares for clothing and footwear items were very weak and statistically insignificant. All the demand elasticities were estimated with respect to total consumption expenditures and prices. Clothing was expenditure elastic (greater than one) and other items were classified as inelastic. All the own price elasticities of demands were negative (other than clothing). Through the estimations of cross price elasticity the relationships between the demands for items and other item prices were evaluated (i.e., substitutes and complements).

• 가정과삶의질연구
• /
• 제17권4호
• /
• pp.73-86
• /
• 1999

Using the 1996 National Survey of Family Income and Expenditure Survey this study investigated the effect of employment status on food expenditure patterns of elderly households. The effect of employment status of elderly households was not significant in food-at-home expenditures while it was significant in food-away-from-home expenditures. As the results of this study income age family size education number of earners home ownership and region were found to influence the food-at-home expenditures of elderly households whereas income family size number of earners and education were significantly associated with the food-away-from-home expenditures of elderly households.

• 한국병원경영학회지
• /
• 제4권2호
• /
• pp.330-353
• /
• 1999

It is needed for human-being to get the better healthcare and to be educated well for happiness. In korea, they have had less interest in the healthcare than the education. In this study, the role of taxes was surveyed for the improvement of the healthcare. Many articales on the tax system of the healthcare were investigated. And it was searched also what is the key factors of tax expenditures for the improvement of the healthcare. Through a survey to the staffs of medical services, tax experts, the receiver of medical services and tax officiers, the gap of opinions in each group and the factors of tax expenditures were analysed. The findings of this study are as following: Firstly, For the improvement of the healthcare the acceptability of tax deduction is needed. Secondly, is found that there is a meaningful difference between the staffs of medical services and tax officiers in the acceptability of tax expenditures.