• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.2
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• pp.102-107
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• 2003

A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

• Management & Information Systems Review
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• v.34 no.3
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• pp.317-327
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• 2015

This study analyzed between the hospital's management performance and training expense by using five year financial statements data of the nation's total medical corporations, and The meaningful results of this study as follow. The relation between training expense and hospital's management performance in the rate of medical profit showed to have negative influence in year three of the five year, but in the rate of net income showed to have negative influence in only year one. And if you look the and analyze results differ by metropolitan and provincial, in the case of large cities there are showed that the relation between training expense and hospital's management performance in the rate of net income showed to have positive influence in year one. Even though not be consistent across the entire year, this study presented new results to be negative influence on training expense is the hospital's management performance. This study has a value in respects the first analysis to try using the financial statements data of nationwide medical corporation in the relation of the between training expense and management performance.

• Management & Information Systems Review
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• v.32 no.3
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• pp.263-283
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• 2013

Recently, social enterprises in the korean are gaining more interest but, it seems that many social enterprises are not successful in their sustainability. Therefore government implements various supporting policies for social enterprise. The purpose of this paper is to find new criteria of business development expense through the analysis of submitted application of business development expense. For this study, business development expense data of 126 social enterprises(applied to the Busan in 2013 year) for supporting money are analyzed. The result shows that (1) need to apply 1 or 2 business that is the most important in their business (2) concerns about the patent, engineering development, prototype model development, program development taken IT business are very desirable (3) need to feedback about last year result (4) need to make more elaborate guideline for application (5) none of social enterprise applied co-marketing (brand), therefore a strong inducement plan is need In conclusion, effective and strategic policy of business development expense will be a helpful for the sustainability of social enterprises. In this sense, the results of this study is meaningful to the social enterprise policy, especially business development expense, maker.

• Korean Journal of Construction Engineering and Management
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• v.10 no.5
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• pp.95-103
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• 2009

The case of rivers facilities works, expense the standard unit cost for the quality and a rough public corporation expense estimating of the rivers public corporation which is fixed form with the information available which it follows basic design phase absently and possibility of fluctuation. It exists many difficulties in rough public corporation expense estimating. The rivers public corporation expense rough estimating method of existing produces does not exist the amount of material of representative section of the rivers dike and the rough public corporation expense estimating method which is systematic with the method which multiples the seniority (M). The research sees the rough public corporation expense predictive model from the planning stage which is not basic design to consider the quality of the rivers facility public corporation. From this study, it can prevent the waste of national budget from the general public corporation and is more accurate and public corporation expense production possibly.

• Journal of Digital Convergence
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• v.15 no.9
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• pp.87-97
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• 2017

This paper examined how consumers' attitude toward the telecommunication expense was affected by news reports through the experiment. Participants were randomly assigned to one of four group (control group, high-expense-claimed-media group, low-expense-claimed-media group, and both-exposed-media group), and asked to indicate credibility & neutrality toward media report, similarity between media report, and their own thought, their attitude toward the telecommunication expense. The result of ANOVA showed that the high-expense-claimed-media was perceived more credible and neutral than the low-expense-claimed-media. ANCOVA was conducted to eliminate the impact of similarity between media report and their own thought on the evaluation of credibility & neutrality toward media report, and the result showed that there was no difference. Also, participants evaluated the telecommunication service so expensive, regardless of what kind of media reports they were exposed. We found that consumers' prior belief, which telecommunication service was expensive, might interrupt consumers' learning process for new information from media. To resolve the social pressure about mobile service rate-cutting, it is necessary to investigate how to dampen consumers' stereotype about the telecommunication expense. The future research using the framing effect could be considerable.

• The Korean Journal of Community Living Science
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• v.18 no.4
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• pp.707-714
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• 2007

This study was conducted by surveying 300 female college students in Yanbian University and 248 surveys were considered for final analysis. Each question was rated according to 5 point scale in which 1 means 'not at all' and 5 means 'definitely'. The data of this study was statistically analyzed by SAS PC program, the factor analysis, cluster analysis, ANOVA and Duncan-test and t-test. The results are summarized as follows; The clothing attitude of the college students is classified into four factors: fashionable, brand-oriented, aesthetic and modest. The behavior pattern was categorized into four groups: conservative modest group, aesthetic modest group, fashionable aesthetic group and brand oriented group. The perception and buying desire of the fashionable aesthetic group and the brand oriented group on clothing made in Korea were higher than those of the other two groups. As the perception and buying desire on clothing made in Korea depended on the average monthly expense for clothing, the group with high expense for clothing showed higher means compared to the low expense group for clothing.

• Journal of the Korean Institute of Landscape Architecture
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• v.29 no.6
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• pp.72-81
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• 2002

The purpose of this study is to determine the impact of the soil load for artificial ground on a building's structural expenses. Three types of soil - 100% soil, soil mixed with 50% perlite, and 100% artificial soil - were used for this study. A one story concrete steel building specific to each soil load was designed, and then, the cost of steel and concrete used for the design was estimated. As the result of this study, the structural expenses in the case of 5:5 mixed soil can be reduced about 17% compare with 100% soil. Using artificial soil, the structural expenses can be cut about 32% compare to 100% soil and about 12% less when 5:5 mixed soil is used. However, considering total expense which includes the structural expense and soil expense, the expense of 5:5 mixed soil have an increase 25% compared with 100% soil. In the artificial soil, the total expense is 45% more expensive than 100% soil and 17% higher when 5:5 mixed soil is used because of the high unit price of artificial soil. This study expected substantial savings in structural cost as the soil-load was lightened. But, savings were significantly reduced because the unit price of the artificial soil is much more expensive than the price of the natural one. Therefore, further research on methods of reducing the unit price of the artificial soil should be conducted in order to extend green space on to artificial ground.

• Journal of the Korea Safety Management & Science
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• v.25 no.2
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• pp.113-120
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• 2023

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

• The Korean Journal of Applied Statistics
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• v.23 no.4
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• pp.621-633
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• 2010

This paper considers a certain expense structure where a vendor of equity-linked investment product will collect its expenses continuously from the investor's account whenever the investment performance exceeds a certain threshold level. Under the Black-Scholes framework, we derive compact convolution formulas for evaluating the total expenses to be collected during the investment period by using the joint Laplace transform of the Brownian motion and its excursion time. We provide numerical examples for illustration.

• Journal of Families and Better Life
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• v.14 no.3
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• pp.137-150
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• 1996

The purpose of this study is to investigate the level of the proporation of household expenditure item and the subjective burden of household due to the private educational expenses. The data used in this study included 761 housewives who have a child of the second grade or fourth grade of primary-school in Seoul. The findings of this study are as follows: First these six variables-educational level of mother household income place of residence grade of child number of child and the expected educational level of child-have significant effects on the private educational expenses. Second the proporation of food expense housing expense clothing expense and miscellaneous expense significantly differ with respect to the private educational expenses. Generally the proporation of household expenditure item and subjective burden are influenced more by the private educational expenses for school work than by the private educational expenses for talent.