• 대한가정학회지
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• 제38권7호
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• pp.13-26
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• 2000

The purpose of this study were to identify the financial status of the home based business, and to analyze the factors effected on it. The sample consisted of 713 self-employed from data of 1998 Korea Household Panel Study, and analyzed into Frequencies, Percentile, t-test, $\varkappa$$^2$-test, and Regression Analysis. The findings showed that the household income and expenditure level of female self-employed was higher than those of male self-employed. In case of financial status of business, male self-employed's net profit was higher than female's and the net profit to total sales ratio of male self-employed was greater than female's. The factors contributing to total expenditure to total income ratio were sex, educational level, future economic expectancy, residence and home ownership of self-employed, while the factor effect on total asset to total debt ratio was only total household income. The Variables of sex, educational level of self- employed, job type of home based business and the number of employees in home based business were associated with net profit to total sales ratio, age and educational level of serif-employed, and job type of home based business was related to total sales to the number of emploees ratio(labor productivity).

• 보건행정학회지
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• 제5권1호
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• pp.132-160
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• 1995

This study purported to acquire information necessary to improve the management of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospitals which affect the major financial indices. Eighty-eight hospitals were chosen from 188 hospitals which were subject to standardization audit by the Korean Hospital Association. The results of a discriminant analysis are summarized as followings. First, when a single index was used to measure managerial performance of the sample hospitals, the ration of net profit to total capital was the best index and its discriminant power was 58.14%. The ratio of the number of boardmen((M. D.) and average daily medical cost were highly related to this index. Second, when two indices were used, income growth rte and the ration of net profit to total capital had the highest discriminant distinction ability. Their discriminant power was 61.9%. In this case, the ratio of the number of boardmen(M. D.) was significantly and highly related to the indices. Third, when all three indices-income growth rate, the ration of net profit to total capital and quick ratio - were used together, a discriminant function was statistically insignificant. Therefore, using all three indices was not useful in measuring managerial performance of the sample hospitals. In conclusion, using two indices-income growth rate and the ration of net profit to total capital-was better in measuring manegerial performance of general hospitals than using a single index. The independent variable which affected these indices was the ration of the number of boardmen. The discriminant function was : $D_{GI}=2.77+4.832\times(the ratio of the number of boardmen)$ *G=growth index(income growth rate) *I=profit index(the ration of net profit to total capital)

• 복식문화연구
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• 제25권3호
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• pp.359-374
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• 2017

The objective of this study was to compare business management indicators among textiles and fashion companies. Business management indicators of 356 textiles and fashion companies for the year 2015 were analyzed, using income statements showing their management results. The results were as follows. First, there were statistically significant differences between the operating income ratios of textiles and fashion companies for the term, but there were none when it came to net income ratio. Second, the differences between cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios among textiles and fashion companies were all statistically significant. The cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios were higher for fiber and thread companies, fabric companies, and dyeing and finishing companies than for clothing and fashion accessories companies. Third, there were statistically significant differences between the ratio of salaries and the ratio of advertising expenses among textiles and fashion companies. The salaries ratios and advertising expenses ratios for clothing companies were higher than those of fiber and yarn companies, fabric companies, and dyeing and finishing companies. This study is meaningful as it has identified the business characteristics of textiles and fashion companies using the management indicators of those companies, which have not been sufficiently explored by previous studies. It has also helped to improve understanding of the industrial structure of the upstream and midstream sectors of the textiles and fashion industries.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.681-693
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• 2020

This study sees a critical gap in the previous body of research, which it seeks to fill; the disclosure of the unemployment ratio correlation has only been measured by the level of economic growth. This study is to add investment variables and government expenditure variables that objectively aim to measure the level of effectiveness in handling the unemployment ratio, which is then a measurement of the effectiveness of unemployment. Economic growth is measured by its impact on income inequality through empirical, conceptual relationships as a critical review and economic strategy for the future. The research uses secondary data on Indonesian macro and microeconomics since 2003-2018, then testing uses a quantitative approach to correlation, regression, and scatterplot. The results of this study show correlations between variables, and volatiles on the graphs show a similar trend. In other words, variables are bound together and support each other. The strategy of prioritizing the scale of government expenditure and investment to reach the target is the primary concern, so that the economic cycle can be optimal and equipped to face the possibility of an economic recession in the future. Many factors cause complex income inequality, though investment does not show a correlation to income inequality.

• Asian-Australasian Journal of Animal Sciences
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• 제7권1호
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• pp.19-29
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• 1994

The annual income (gross margin) in 1989/90 of a sample of 274 farmers in seven milk cooperatives was analyzed in the sugar cane, cassava, and horticulture areas in East Java. On average dairying contributed 42%, crops 29% and off-farm revenue 29%. Dairy income was highest in the cassava area, where it compensated for the low crop income, and lowest in the sugar cane area. Farm area and average milk yield per day per cow correlated positively with farmer's income, whereas crop income increase significantly with farm area and with the number of cows. The level of total cost per cow had a negative impact on dairy and with the number of cows. The level of total cost per cow had a negative impact on dairy and on total income. Government officials and other professionals engaged in dairying had a significantly higher total income than those with their main occupation in dairying, cropping or working as farm labourers. Uneducated farmers obtained a significantly larger income through crops, whereas farmers with tertiary education obtained more income through off-farm work, This study suggests that more attention must be paid to the actual use of labour and the improvement of the dairy output/cost ratio.

• 한국항해항만학회지
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• 제39권1호
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• pp.69-75
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• 2015

본 연구는 분석적 모형의 도출과 함께 실증적 자료를 통하여 해운산업의 적정부채비율을 추정 가능하게 하는 한 가지 접근방법을 제시하고 실제로 최적 자본구조를 위한 부채비율지표를 제시하는 데 구체적인 연구목적을 둔다. 그 분석적 모형은 독립변수를 부채비율로 하는 자기자본순영업이익률 계산식으로부터 출발한다. 관련모수는 매출액영업이익률, 총자산회전율과 순금융비율(금융비용대부채)로 구성되는데, 매출액영업이익률과 총자산회전률의 경우 부채비율과는 어떠한 상관관계가 존재한다고 보기 어렵지만 금융비용율은 부채비율과 상관관계 또는 인과관계가 존재한다고 볼 수 있다. 즉 부채비율이 높은 기업은 재무위험에 대한 대가로 무위험이자율보다 높은 대출금리를 부담해야 할 것이다. 이 경우 금융비용율과 부채비율 간에 1차 선형 관계가 존재할 것이고 이러한 관계를 고려하기 위한 방정식을 분석모형에 추가할 수 있다. 이러한 분석적 절차에 따라, 적정부채비율의 기준을 자기자본순영업이익률을 극대화하는 부채비율 수준으로 정의한다면, 두 식으로부터 통해 자기자본순영업이익률은 부채비율을 독립변수로 하는 2차함수로 나타낼 수 있다. 그리고 우리나라 수상운송업의 12년 자료를 기초로 회귀분석을 통하여 관련모수를 추정하고 최적부채비율을 산출한 바, 약 400%임을 확인하였다. 결론적으로, 우리나라 해운산업 부채비율의 경우, 매출과 영업이익이 안정적이라면, 과거 재무적 안전성을 담보하는 부채비율로 강제하였던 200%의 2배인 400%까지도 적정부채비율로 용인될 수 있을 것이다.

• 한국콘텐츠학회논문지
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• 제21권8호
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• pp.478-488
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• 2021

본 연구는 노년기 경제적 불평등을 2007년부터 2018년까지의 한국복지패널조사 자료에서 지니계수와 10분위 분배율로 노인의 소득불평등 기여도의 변화를 분석하였다. 연구결과 전체소득의 지니계수는 2007년 0.430, 2018년 0.383으로 점진적으로 불평등이 줄어들고 있었다. 또한, 소득분위가 높아질수록 소득증가율이 높아졌다. 시간이 지남에 따라 시장소득 불평등은 증가하였고 공적이전소득과 사적이전소득의 불평등은 감소하였다. 전체소득에 대한 소득구조의 불평등 기여도 분석결과, 시간이 지남에 따라 사적이전소득의 불평등 완화 역할을 공적이전소득이 대체하고 있었다. 노인의 기초생활유지를 위한 공적이전소득의 확대는 사적이전소득의 구축효과에도 불구하고 중요한 노인 소득원이며, 노인의 소득구조의 구성요소인 시장소득, 공적이전소득, 사적이전소득은 상호 전체소득을 보완하는 성격이 있어 노인의 소득불평등을 완화하는데 기여한 소득원을 파악하여 정책에 반영하는 것이 중요하다.

• 유통과학연구
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• 제16권11호
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• pp.21-27
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• 2018

Purpose - This study investigates the financial ratio of savings banks and the effect of the ratio having influence upon bankruptcy by quantitative empirical analysis of forecast model to give material of better management and objective evidence of management strategy and way of advancement and risk control. Research design, data, and methodology - The author added two growth indexes, three fluidity indexes, five profitability indexes, and four activity indexes CAMEL rating to not only the balance sheets but also the income statement of thirty savings banks that suspended business from 2011 to 2015 and collected fourteen financial ratio indexes. IBMSPSS VER. 21.0 was used. Results - Variables having influence upon bankruptcy forecast models included total asset increase ratio and operating income increase ratio of growth index and sales to account receivable ratio, and tangible equity ratio and liquidity ratio of liquidity ratio. The study selected total asset operating ratio, and earning and expenditure ratio from profitability index, and receivable turnover ratio of activity index. Conclusions - Financial supervising system should be improved and financial consumers should be protected to develop saving bank and to control risk, and information on financial companies should be strengthened.

• 한국사회복지학
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• 제50권
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• pp.61-85
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• 2002

이 연구의 목적은 기초생활보장제도의 도입으로 대표되는 최근의 국가복지제도 변화가 사회성원들의 복지욕구에 대한 공적 이전과 사적 이전의 효과를 어떤 식으로 변모시켰는지를 경험적으로 분석하는 것이다. 이러한 목적을 달성하기 위해 이 연구에서는 이전 소득의 원천을 기준으로 공적 이전과 사적 이전을 구분하고, 각각의 빈곤 감소 효과를 분석하는 접근 방식을 택한다. 즉, 기초생활보장제도의 시행을 반영하고 있는 2001년도 도시가계자료를 활용하였으며, 소득의 이전을 개인 간 혹은 가족 간에 이루어지는 사적 이전과 사회보장정책을 통해 이루어지는 공적 이전으로 구분하였으며, 각각의 빈곤 감소 효과를 효과성과 효율성 지표를 활용하여 비교했다. 그 결과, 두 가지의 흥미로운 사실이 발견되었다. 첫째, 선행연구들과 마찬가지로 여전히 사적 이전이 공적 이전보다 더 큰 빈곤 감소 효과를 가지지만, 그 격차는 상당히 완화되었다. 둘째, 사적 이전과 공적 이전의 빈곤 감소 효과는 가구 유형에 따라 달리 나타난다. 공적 이전의 확대 혹은 사적 이전의 축소가 이러한 분석결과를 가져왔겠지만, 이 연구에서는 기초생활보장제도의 도입으로 대표되는 공적 이전의 확대가 더 큰 영양을 미쳤을 것이라고 가정한다. 한편, 가구유형에 따라 공적 이전과 사적 이전의 빈곤 감소 효과가 상이하게 나타난다는 분석결과는 빈곤정책의 수립에 있어 빈곤계층의 다양성을 고려하는 것이 중요하다는 점을 다시 한번 일깨우는 것일 뿐 아니라, 사적 이전으로 대표되는 연복지의 제공논리에 대한 보다 상세한 분석의 필요성을 제기한다.

• 대한지역사회영양학회지
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• 제26권6호
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• pp.467-481
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• 2021

Objectives: The purpose of this study was to examine the biochemical characteristics, intake of energy, and nutrients by household income levels of Korean adolescents aged 12 to 18 years. Methods: Data from the 6th (2013 ~ 2015) Korea National Health and Nutrition Examination Survey (KNHNES) were used for the study. A total of 1,839 (966 boys, 873 girls) subjects were included, and they were divided into four income groups according to their household income level. We examined general characteristics (gender, region of residence, skipping or not-skipping breakfast, lunch, dinner, frequency of eating-out), anthropometric characteristics (height, weight, weight status), biochemical characteristics (fasting plasma glucose, blood urea nitrogen, creatinine, triglycerides, cholesterol, HDL-cholesterol, hemoglobin, and hematocrit), the quantitative intake of energy and nutrients using the Korean Dietary Reference Intakes (KDRI), and the qualitative intake evaluated by the nutrition adequacy ratio (NAR) and mean nutrition adequacy ratio (MAR) of the four groups. Results: There were significant differences by income group within the region of residence and the rate of skipping breakfast, lunch, and dinner. The low-income group had a higher rate of skipping breakfast, lunch, and dinner. According to the income group, there was a difference in the height of boys, and there was no difference in the weight and obesity of boys and girls. In the biochemical characteristics, only the hematocrit of girls showed differences by income group. The quantitative intake of energy and nutrients compared with KDRI differed by income group. There were differences in energy, carbohydrates, proteins, thiamin, riboflavin, niacin, and phosphorus levels in boys and protein, vitamin A, niacin, and sodium levels in girls. The qualitative intake of energy and nutrients examined using NAR and MAR also differed according to the income group. The NAR showed differences in calcium in boys and vitamin C and calcium in girls. The MAR revealed differences in both boys and girls by income group. Conclusions: Among adolescents in the low-income group, the rate of skipping meals was high, and the quantitative and qualitative intake of energy and some nutrients was low. It is suggested that the nutritional intake can be improved by lowering the rate of skipping breakfast, lunch, dinner. We suggest that even just providing breakfast in schools can be considered highly effective in improving the rate of avoidance of skipping meals and improving nutrient intake. Also, we suggest that it is necessary to improve the food environment, food availability, and food accessibility through national and social support for low-household income adolescents.