• 한국사회정책
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• v.20 no.3
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• pp.77-115
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• 2013

The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Nutrition and Health
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• v.54 no.2
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• pp.179-198
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• 2021

Purpose: This study examined general characteristics, health status, accessibility to medical services, health-related quality of life, dietary behavior, and energy and nutrient intakes of the elderly at different levels of food security utilizing data from the 7th Korea National Health and Nutrition Examination Survey (2016-2018). Methods: The elderly subjects (1,721 males and 2,271 females) were divided into 3 groups (secure, mildly insecure, moderately/severely insecure) according to their food security levels. Health and nutrient status was determined using energy intake, nutrient density, the prevalence of insufficient nutrient intake, dietary behavior, and health status. Results: The elderly with food insecurities had a lower self-evaluated health status and a higher prevalence of physician-diagnosed chronic diseases such as arthritis, osteoarthritis, rheumatoid arthritis, osteoporosis for males, and hypertension, stroke, arthritis, and osteoarthritis for females. The associated financial burden was the major reason for not accessing medical services in the food insecure group. Furthermore, the food insecure group had a higher risk of impaired health-related quality of life compared to the secure group. The proportion of subjects with an energy intake below the estimated energy requirement was higher in the food insecure group and a significantly higher prevalence of insufficient intake was observed for all the nutrients (proteins, vitamin A, vitamin B₁, vitamin B₂, niacin, vitamin C, calcium, and iron) assessed in this study compared to the food secure group. Conclusion: This study suggests that food insecurity poses a challenge to the health and nutritional status of the elderly population in Korea and needs proper management. It would be helpful to develop food and nutrition assistance programs to ensure the food stability of the elderly population and assure quality to address gaps in their nutrient intake.

• Journal of Popular Narrative
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• v.26 no.2
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• pp.9-37
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• 2020

The present study examines the transnational "Hallyu" (the Korean wave) phenomenon after the 1990s in the context of a solidarity movement of East Asian women. It also focuses on the passion for the world stage given the cultural industry was supported by the government as a "chimney-less factory" during the IMF financial crisis. Over the past twenty years and through Hallyu 1.0, Hallyu 2.0, and Hallyu 3.0, "K-entertainment" has been advocated, as a concept that encompasses K-drama, K-pop, etc. in the cultural industry. Furthermore, everything Korean, through K-culture, is being put at the forefront. However, there is insufficient discussion regarding the actions of the women who led the Korean wave. This paper examines the female fans and girl groups who played leading roles in the rise of popular culture and its transnational prominence within the context of the female agency and female labor involved. The lack of acknowledgment of their roles is linked to the current erasure of the discussion on the female youth. Discussion on "woman" is still limited to the domain of reproduction in the generational discussion that has replaced the existing nation-state or class led discussions in the current era of neoliberalism. However, since The reboot or the popularity of feminism in recent years, the interest in the female narrative, in works such as 'Kim Ji-young, Born 1982' has been expanding beyond East Asia to the rest of the world. Just as Hallyu was created by women in the beginning, there is a new trend in which women across national borders are joining in solidarity. As such, the present study attempts to prove that the female fan, girl group, and female youths must be one meta-narrative through a feminist reading, rather than individuals with separate identities.

• Korean small business review
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• v.42 no.4
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• pp.69-102
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• 2020

Shedding new light on the research trend on entrepreneurial ecosystems in the 40-year history of the Asia Pacific Journal of Small Business, this study aims at exploring a potential measurement framework of ecological inputs and outputs in an entrepreneurial ecosystem that promotes entrepreneurship at geographical and spatial levels. As a result of the analysis of research on the entrepreneurial ecosystem in the journal, we found that prior studies emphasized the managerial importance of various ecological factors on the premise of possible causalities between the factors and entrepreneurship. However, empirical research to verify the premised causality has been underexplored yet. This literature gap may lead to unbalanced development of conceptual and case studies that identify requirements for successful entrepreneurial ecosystems based on experiential facts, thereby hindering the generalization of the research results for practical implications. In that there is a growing interest in creating and operating productive entrepreneurial ecosystems as an innovation engine that drives national and regional economic growth, it is necessary to explore and develop the measurement framework for ecological factors that can be used in future empirical research. Hereupon, we apply a conceptual model of 'input-output-outcome-impact' to categorize individual environmental factors identified in prior studies. Based on the model. We operationalize ecological input factors as the financial, intellectual, institutional, and social capitals, and ecological output factors as the establishment-based, innovation-based, and performance-based entrepreneurship. Also, we propose several longitudinal databases that future empirical research can use in analyzing the potential causality between the ecological input and output factors. The proposed framework of entrepreneurial ecosystems, which focuses on measuring ecological input and output factors, has a high application value for future research that analyzes the causality.

• Journal of Korean Library and Information Science Society
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• v.53 no.3
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• pp.73-94
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• 2022

Florence is the cradle of the Italian Renaissance. It is the result of a combination of medieval humanists' exploration of ancient Greek and Roman knowledge and culture, the leadership of great monarchs and priests, patronage of the Medici family, etc., free-thinking and creativity of artists, and critical consciousness and cultural needs of citizens. However, the Florentine Renaissance could not have blossomed unless the Medici family had collected ancient manuscripts and translations, and built libraries to preserve and provide literature. Based on this logical basis, this study outlined the Florentine renaissance and historic libraries, analyzed the collection and composition of favorite books of the Medici family, and traced the architectural characteristics and metaphors of the Medici libraries, The San Marco Library (Michelozzo Library), Library of Badia Fiesolana, and the San Lorenzo Library (Laurentian Library) were the priming and birthplace of the Florentine Renaissance despite of many difficulties, including earthquake, fire, restoration, transfer, seizure, and closure. In particular, the San Marco Library, which was opened in 1444 based on the financial support of Cosimo de' Medici, Michelozzo's design, and Niccoli's private collections was the first common library in the Renaissance period. And the architectural highlight of the Laurentian Library, which opened in 1571 under the leadership of Giulio (Papa Clemente VII), is Michelangelo's staircase, which symbolizes 'from ignorance to wisdom', and the real value of the content is the ancient manuscripts and early printed books, which were collected by the humanist Niccoli and the Medici family. In short, when discussing the Florentine Renaissance, Medici's collection and historic libraries are very important points. The reason is that the ancient collections were not stuffed products, but syntactic semiotics, and the libraries are telescopes that view the history of human knowledge and culture and microscopes that create knowledge and wisdom. If records dominate memories, libraries accumulate records. Therefore, long breathing and time capsule strategies are also required for the development and preservation of retroactive books in domestic libraries with a relatively long history.

• Journal of Korea Port Economic Association
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• v.39 no.1
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• pp.131-147
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• 2023

Gwangyang Port Marine Industry Cluster is the only marine industry cluster in Korea that is currently in operation, but despite the implementation of various revitalization policies since its opening, the occupancy rate has been low so far. Accordingly, this study aims to identify the constraints of the current system that hinder the inducement of tenant companies and to suggest revitalization measures. For this purpose, this study analyzed the current status of research and development(R&D) projects in the port, shipping and logistics sector, which is a core industry of the Gwangyang Port Marine Industry Cluster. And a survey was conducted on companies with potential to move in. As a result, the proportion of R&D in the core industry sectors is lower than in other sectors, and most of R&D projects are being carried out mainly by small and medium-sized enterprises. In addition, the low need for port facilities and low accessibility to Gwangyang Port were derived as constraints. Considering the results, this study suggests four revitalization measures to induce tenant companies as follows. First, it is necessary to expand the scope of core industries from the current shipping, ports, and logistics to the entire maritime and fisheries, so that companies performing R&D in the industry can move in. Second, the industry code currently specified as a qualification need to be revised to include both the industry of the enterprise carrying out R&D projects and the core industry. Therefore, this study suggests an expanded industry code list that can replace current list. Third, a transition of tenant recruitment system from the regular system(once or twice a year) to the occasional system is proposed so that companies can move in flexibly when demand arises. Finally, in order to overcome geographically low accessibility, technology development support projects specialized in R&D that prospective tenant companies actually need are needed rather than financial support.

• (The) Research of the performance art and culture
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• no.38
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• pp.33-69
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• 2019

In this article, I would like to pay attention to the changesofShaman's play as a part of examining the process of changeofDonghaeanbyeolsingut. Currently, Shaman's play can be seeninBaekseok2-ri, Byeonggok-myeon, Yeongdeok-gun, Gugye-ri, Namjeong-myeon and Yeongdeok-gun. Among them, ShamanRitual of Baekseok2-ri is short in cycle and easy to see change. InShaman Ritual of Baekseok2-ri, various Shaman's plays suchasJungdodukjabi(중도둑잡이), Wonnimnori(원님놀이), Talgut(탈굿), Mallori(말놀이), Hotalgut(호탈굿) and Georigut(거리굿) areperformed. Shaman's play carried out in Donghaeanbyeolsingut changesevery time it is carried out. Depending on the degree of change, itcan be classified into passive change and positive change. Whilepassive changes are improvisational, aggressive changes areintentional. Shaman's plays are jungdodukjabi, Mallori, Hotalgut, which are the improvisational changes, and the intentional changesare Wonnimnori, Talgut, Georigut. The biggest change in Shaman's play is the disappearance of the Shaman Ritual. The Shaman Ritual is suspended due to lackofpeople, financial difficulties, religious conflicts or rational accidents. Secondly, the period of separation is shortened or shortened. Thiscauses Shaman's play to be dropped or shrunk to change. InShaman Ritual, changes in Shaman's play are variable andcreative. The change due to the intervention of the spectatorsismainly improvisation. On the other hand, the change bythepreliminary plan of the acquaintance is intentional, and the changeis large. The changing factors of Shaman's play are influenced bythedemands of the times and the recognition of the tradition group. Changes in the traditional environment can be attributed to lackofhuman resources, individualism, changes in the workingenvironment and time constraints. At the same time, givingautonomy to traffickers is a major reason for Shaman's playtochange.

• Korean Journal of Culture and Social Issue
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• v.18 no.1
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• pp.127-152
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• 2012

The research investigates the attitudes toward children among mothers young children and maternal grandmothers, focusing specifically on the ideal number of children, gender preference, old age security and positive and negative values of children. A total of 442 respondents, consisting of 221 young mothers (average age of 35) and 221 maternal grandmothers (average age of 63) completed a questionnaire developed by Kim, Park and Kwon (2005). The reliability of the scales ranged from Cronbach α of .78 to .91. The results are as follows. First, as for the ideal number of children, young mothers reported that they would prefer two children, while grandmothers reported that they would prefer four children. As for the ideal number of male child, young mothers reported that they would prefer that they would prefer one son, while grandmothers reported two sons. Second, as for the gender of the child, young mothers did not show a gender preference, while grandmothers stated that at least one child should be a son, especially if it is the only child. Third, grandmothers had higher expectation of old age security in their male child than young mothers but two groups did not show any difference for the female child. Fourth, as for positive values of children, young mothers were more likely to emphasize personal aspects (i.e., psychological pleasure and happiness) and family cohesiveness, while grandmothers were more likely to emphasize social aspects (i.e., continuing the family line and old age security. As for negative values of children, young mothers were more likely to emphasize personal aspects (i.e., parental role and responsibility), while grandmothers were more likely to emphasize social aspects (i.e., family conflict and relationship). Fifth, as for factors that influenced the number of children that they decided to have, young mothers were more likely to report negative values of children (i.e., financial constraints), while grandmothers were more likely to emphasize positive values of children (i.e., continuing the family line).

• Korean Journal of Culture and Social Issue
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• v.12 no.1
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• pp.129-160
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• 2006

The purposes of this study were to find 1) the realities of social anxiety and perception of various kinds of social problems that exists in Korean society as well as the perception on the events that causes the social anxiety, 2) to see the difference of perceived level of social anxiety through variables of social demography and difference of perception on Korean society. The sample was distributed according to population size distinguishing the nation to 6 regions. The data of 1,375 adult respondents were analysed. The results are as follows. First of all, respondents mentioned that the most immediate problem to be solved in Korean society was financial anxiety, and the most desirable state of society was when the society is financially stabled. Single question was measured about social anxiety of Korean society and scored 6.84 from full marks of 10, showing difference in variables for instance sex, age, and subjective S.E.S. where women, aged under 20, and perceived low class group showed the highest rate of social anxiety. However, there weren't any difference found in social anxiety of the variables like presence of religion, educational background, residence, and monthly average household income. Also, there were differences in level of social anxiety according to the difference of perception of Korean society. Higher the perceived unpredictability, uncontrollability, and unmovability to the upper class, unfairness, and uncertainty, unreliability of the Korean society, higher the social anxiety. And the lower the perceived chance of success of reformation, higher the social anxiety. It was also found that the perceived social anxiety is influenced by social accidents and phenomenon as unemployment, economic depression, and the gap between rich and poor as well as the increase of crime through effluence of personal information. Finally the limitations and implications of this study were discussed.