• 한국사회복지학
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• 제64권2호
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• pp.185-212
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• 2012

본 연구는 한국노동패널 2차, 7차, 12차 자료를 활용하여 노년기로의 이행에 따른 소득불평등의 변화와 소득이동성을 분석하였다. 분석 결과는 다음과 같이 요약된다. 첫째, 비노년기에서 노년기로 이행할 때 소득불평등 수준이 증가하는 것으로 나타났다. 둘째, 비노년기에서 노년기로 이행하는 시기에 소득순위의 변동이 크게 나타나고, 노년기로의 이행이 이루어진 이후 노년후기로 갈수록 소득순위가 고착화되는 경향이 나타났다. 셋째, 노년기로 이행할 때 소득불평등 수준을 증가시키고 소득순위의 변동을 야기하는 가장 큰 요인은 근로소득의 감소이다. 이러한 분석 결과는 노년기로 이행할 때 근로소득의 감소가 소득불안정성을 야기한다는 사실을 의미한다.

• 한국학교보건학회지
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• 제22권2호
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• pp.25-36
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• 2009

Purpose: The purpose of this study was to estimate income-related health inequalities among adolescent population across regions in Korea. Methods: Data of 8,456 adolescents from 1998, 2001, 2005, 2007 Korean Health and Nutrition Examination Survey were used for the analysis. True health status was proxied by self-rated health and overweight status. Per capita income was computed from household monthly average income adjusted by consumer price with base year 2005. Adolescent health inequalities were estimated by Concentration Index (CI) across income and space. Results: Ill health score was related with age (p<0.0001), gender (p=0.0155) and income (p<0.0001). Negative relationship between income and ill-health indicated that higher income group tended to enjoy better health and less overweight. These evidences suggested ill health were accumulated on the economically disadvantaged adolescents. The size of health inequalities (ill-health score) were estimated as CI=-0.057 and CI=-0.030 across income groups and regions, respectively. Comparable measures of within region health disparities were also observed. Conclusion: Since health disparity among adolescent population was small compared to adult population, lessening adolescent health inequality could be a helpful way of mitigating health disparities in later stage. Considering life stage of adolescents, school system and local communities could play important roles toward adolescent health distribution. Although health disparity between regions existed, health disparity within a region should not be neglected.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.21-29
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• 2021

The objective of this study is to see how a country's level of democracy impacts the relationship between financial development and income disparity. We argue that political regimes, supported by their degree of democracy, are important for various decentralization theories to predict the impact of financial development on income inequality. Our study tests this argument using Vietnam time series data for the period 2000-2020 through the ARDL model. The financial development variable is represented by five proxies, the income inequality variable is represented by the GINI coefficient and the role of democracy is represented by the Freedom House Index. Data serving for the study is taken from data sources with high reliability. The results of the study have strong evidence that (1) financial development has a positive impact on income inequality, (2) democratic government will reduce national income inequality. (3) And a higher degree of democracy tends to mitigate the positive impact of financial development on income inequality. Thus, our study contributes to the literature by providing a new look at the mixed results regarding the relationship between financial development and theoretical income inequality. Finally, the article provides policy implications for the Government of Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.821-832
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• 2021

Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The research approach is carried out with a quantitative approach. The sampling method using purposive sampling was associated with several criteria so that a sample of 130 was determined, which was analyzed during the 4 years of the study. The partial least square method was used for data analysis. The results of the study state that institutional ownership has no effect on earnings quality, institutional ownership has a negative effect on income smoothing, leverage has a negative effect on income smoothing, independent commissioners have a positive effect on earnings quality as well as independent commissioners have a positive effect on income smoothing. We assume that the tendency of income smoothing can affect the quality of efficient earnings. Meanwhile, income smoothing affects the quality of company earnings. Management that performs income smoothing is more aimed at conveying the company's prospects for generating profits rather than opportunistic motives.

• 유통과학연구
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• 제20권3호
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• pp.45-52
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• 2022

Purpose: This study investigated the impact of staff verbal and non-verbal communication on consumer satisfaction and revisit intention. The study sought to identify differences in demographic and eating out characteristics on perceived verbal and non-verbal communication. Research design and methodology: This study used a survey method to collect data. The questionnaire asked about previous experience with verbal and non-verbal communication with staff at a counter service restaurant. The study measured degrees of perceived verbal and non-verbal communication. In addition, the effect of verbal and non-verbal communication on satisfaction and revisit intention was measured. The principal results: Results of ANOVA showed significant differences in monthly income on verbal communication and monthly income and budget for dining out on verbal and non-verbal communication. Both verbal and non-verbal communication affected satisfaction and revisit intention significantly with slightly more power of verbal communication than non-verbal communication. Major conclusions: Results of this study suggest that consumers are affected by both verbal and non-verbal communication. Staff communication is critical to increasing consumer satisfaction and revisit intention; hence, training staff in effective communication is necessary.

• 유통과학연구
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• 제19권8호
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• pp.57-67
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• 2021

Purpose: The purpose of this study was to explain the application of TPB and personal happiness on donation behavior and willingness to donate. Research design, data, and methodology: The population of this research is people in Indonesia who have a tendency in its culture to donate. The sample size used was 245 people with a purposive sampling method. The analysis technique used is Path Analysis using SEM-PLS. Result: The results show that the subjective norm had appositive and significant effect on attitude to donate; subjective norm has appositive and significant effect on the donation behavior. Personal happiness has a positive and significant effect on attitude to donate, and personal happiness also has a positive and significant effect on the donation behavior, and the donation behavior has a positive and significant effect on the attitude to donate. Conclusions: Being a responsible person to other people's conditions, as you see other people needing help, you will feel that you have the power to help them. you are often helping people in need, which concludes you are a compassionate person.

• 한국산림과학회지
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• 제109권1호
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• pp.99-108
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• 2020

이 연구는 소득과 불평등 간의 관계에 대한 다양한 논의가 진행되고 있는 가운데 임가의 소득과 소득불평등 간의 관계를 알아보기 위해 동태적 접근법을 통해 그 관계를 알아보고자 하는데 있다. 이를 위해 단위근 검정과 공적분 검정을 실시한 후 불안정한 시계열 자료를 안정적인 시계열 자료로 변환시킨 후 VAR 모형을 추정하였고 이를 바탕으로 충격반응, 분산분해 분석을 실시하였다. 분석결과, 임가 소득의 영향이 지니계수에 의한 영향에 비해 상대적으로 큰 것으로 나타났으며 임가 소득의 충격이 자체 소득을 증가시키는 방향으로 작용할 뿐만 아니라 지니계수를 감소시키는 영향을 주는 것으로 나타났다. 또한 지니계수의 충격은 임가 소득을 감소시키는 방향으로 영향을 미치며 소득불평등을 더욱 심화시키는 것을 보여주고 있다. 따라서 임가 소득불평등을 완화시키기 위해서는 소득분배 정책보다는 소득성장 정책이 보다 효과적일 수 있을 것이라는 결론을 얻을 수 있었다.

• 유통과학연구
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• 제20권4호
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• pp.1-7
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• 2022

Economic progress has changed views of people in interpreting welfare and this affects the level of household consumption expenditure. An analysis of this issue is important to do so that the community may encourage the utilization and distribution of community welfare to be wiser and balanced in order to achieve the properness and appropriateness of welfare programs management with the development goals. Purpose: This study aims to analyze the impact of personal income, experience on lifestyle, and its distribution to household consumption of Makassar City Industrial workers. Research Design, Data, and Methodology: Data collection in this study was carried out by distributing questionnaires to 100 respondents in Makassar City, South Sulawesi. Partial Least Square (PLS) analysis was used as data analysis. Result: This study indicated income has a positive and significant effect on lifestyle, while experience has no significant effect on lifestyle, and family member has a positive and significant effect on lifestyle. This study also indicated that lifestyle has a significant effect on Household Consumption. Conclusion: Consumption patterns are influenced by many factors, so people need to be wise in regulating consumption patterns and managing the distribution of their economic resources in order to achieve balance of economic in family.

• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.81-90
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• 2020

We examine the effects of the complexity of tax-related information on the issuance of analyst's pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts' confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts' pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005-2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pre-tax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts' earnings forecasts, which results in greater investors' responses.

• The Journal of Asian Finance, Economics and Business
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• 제4권4호
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• pp.51-60
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• 2017

India is the top recipient of workers' remittance flows; recent data indicate that the Remittances/GDP ratio has increased from 2.7% in 2000 to 3.36% in 2015. We apply a consumption behavior model, based on the "permanent income hypothesis", to estimate the consumption augmentation and the stability impact for the period of 1989-2014. The independent variables are: (i) real per capita income (exclusive of remittances) is the measure of "permanent income", (ii) remittances is the measure of "transitory income", and (iii) real interest rate as the indicator of consumers' ability for intertemporal consumption. The economic ramifications are important since current global risk factors could decrease flows in the future. The results indicate the significance of all three variables; there are: (i) evidence of significant consumption augmentation, (ii) consumption responds higher to remittances than to real income, the remittance elasticity is 0.571 and the income elasticity is 0.31, and (iii) evidence of pro-cyclical effect. The VAR model indicates some linkages and causality in the series that result in small response to the shocks. Policies to increase or stabilize remittance flows and to leverage remittances for economic development are important.