• The Journal of Industrial Distribution & Business
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• v.12 no.2
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• pp.41-52
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• 2021

Purpose: This study aims to provide implications for the government's housing supply policy by analyzing the factors that determine the type of real estate holding and household debt. This study started from the awareness that the determinants of household debt differ depending on the type of real estate holding. Research design, data and methodology: Real estate ownership type was classified and analyzed into 4 models: model 1 (1 household 1 house and self-resident), model 2 (1 household multiple real estate ownership and self-resident), model 3 (1 household 1 house and rent residence), model 4 (1 household holds a large number of real estate and rent residence). The analysis method used multiple regression analysis. The dependent variable was household total debt. As independent variables, household debt, annual gross household income, financial assets, real estate net assets, annual repayment, demographic & residential characteristics were used. Results: 1) Model 4 has the highest household debt and the highest gross income, Model 2 has the most real estate mortgage loans and real estate net asset, and Model 1 has the highest real estate mortgage payments. 2) The positive factor of common household debt determinants is real estate net assets, and the negative factor is financial assets. 3) It was the net assets of real estate that acted as a positive factor in common for the four models. In other words, the more financial assets, the less household debt. It was analyzed that the more net assets of real estate, the more household debt. The annual repayment of financial liabilities had no influence on household debt, while the annual repayment of loan liabilities and household debt had a positive relationship. Conclusions: 1) It is necessary to introduce benefits and systems that can increase the proportion of household financial asset. Specific alternatives include tax benefits and reduced fees for financial asset investment. 2) In the case where a homeless person prepares one house for one household, it is necessary to prepare various support measures according to the income level. The specific alternative is to give additional points for pre-sale or apply an interest rate cut incentive for mortgage loans.

• Journal of Families and Better Life
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• v.15 no.1
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• pp.53-70
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• 1997

The purpose of this study was to (1) assess the perceived needs of the married women for financial management education and (2) to identify individual and family variables that influence needs on each content of financial management education. Data were collected from questionaires with 603 married women who were residents of jeonju. The major findings were as follows; (1) The level of financial management education needs were high. (2) The priority order on each content perceived by the married women was 'saving' 'insurance' 'housing' 'tax' 'expenditure planning' and 'debt management & credit' (3) The needs on contents area of the married women group classified by characteristics were significant according to age education level job family life cycle monthly family income asset and financial need variables.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.16 no.2
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• pp.135-151
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• 2005

In accordance with changes in life style, people's desire to eat out is getting changed in their preferring factors from whether they can buy food they want to eat fast and easily to mood of the dining space, content and quality of service, hygiene condition of restaurant, quiet location and surrounding circumstance, and discount coupon and price destruction. In addition, consumers who begin to recognize the seriousness of environmental pollution prefer health-oriented food. On the other hand, excessive presence of competitors, growing personnel expense, increasing expenditure in accordance with swelling price of rent and material expenditure, increase of tax burden, decrease of income because of credit card service charge and high expected level by consumers make it difficult for restaurant's owners to manage restaurant business. Therefore, this study purposes to establish development of menu from the consumer's and the supplier's point of view and propose how to develop menu aiming at convenience, health and diversity.

• Journal of Institute of Control, Robotics and Systems
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• v.20 no.10
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• pp.995-1001
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• 2014

In the aftermath of the financial crisis of 2008, while numerous members of the general public lost their homes and jobs, many of the largest banks held responsible for the crisis have been successfully rescued by bailouts. In this paper, through the analysis of income inequality, unemployment, tax cuts, and bailouts, we show that the interests of the general public are different from the interests of politicians and bankers. While the small elite group of politicians and bankers could set the deregulation policies with inordinate power based on full information, most people were ignorant and unconcerned about the policies, and hence did not oppose them. Specifically, we model the credit change in the financial markets of the United States by a finite state machine, and design three local supervisors representing three groups with different interests. It is then shown that the deregulation policies were adopted according to the difference of the supervisors' powers.

• Tuberculosis and Respiratory Diseases
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• v.83 no.1
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• pp.71-80
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• 2020

Background: In January 2015, South Korea's government raised the cigarette tax, and the retail price of cigarettes abruptly increased by 80% compared to the previous year. This research aimed to determine the effect of this increase on smoking cessation among South Korean smokers. Methods: We analyzed data collected by the 2013-2015 South Korea National Health and Nutrition Examination Survey of 15,203 South Koreans over 19 years old using regression analysis. We examined the recent non-smoking period of nonsmoking people, prepared according to the survey, and analyzed the recent smoking cessation ratio. Results: Among smokers, from 2013 to 2014, the smoking cessation rate was 7.2%, and it increased to 9.9% in 2015 after the increase in the cigarette tax. In 2015, the recent smoking cessation rate was higher among people over the age of 60 (odds ratio [OR], 2.67) compared to those between the ages of 40 and 49. The recent smoking cessation rate was higher among people with below elementary education (OR, 2.28) and above university education (OR, 1.94) compared to high school, higher for those with apartments (OR, 1.74) compared to general type residences, and higher among those with a household income in the low-middle quartile (Q2) (OR, 2.32) compared to the highest quartile (Q4). Conclusion: This innovative policy including increase in cigarette prices affected smoking cessation, and its impact varied by sub-group of smokers in South Korea.

• Journal of the Korean Regional Science Association
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• v.34 no.3
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• pp.43-54
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• 2018

This paper analyzes the effects of population aging on regional differentiation from the New Economic Geography perspective. The addition of old-age population variable affects the price index, income, nominal wage, and real wage derived in the short-run equilibrium. Using the new model, we can better explain industrial agglomeration patterns corresponding to the new long-run equilibrium. As the real wage criterion does not properly take the old-age group into account, we employ the indirect utility function as an additional condition for equilibrium. We further consider tax as a policy tool for achieving a better long-run equilibrium. This would enable the government to direct the economy toward a particular equilibrium desired in the face of population aging.

• The Journal of the Korea Contents Association
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• v.14 no.7
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• pp.161-168
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• 2014

This paper with Korean to promote decentralized countries, considered previous studies related to decentralization. Next, with target scholars and professionals looked at the evaluation of the degree of decentralization and the direction. Last deduced the task of decentralization. The decentralization task is first, expansion of organizational autonomy. The organization of local government determined based on the content of the job is desirable. Second, the personnel operating is secured autonomy. Local government officials and staff is independent and uniformly control. And it is necessary to recruit such as checks and supervision of the relevant local councils and civil society. Third, the financial decentralization is the expansion. The expansion of fiscal decentralization First, determined the expansion of municipal law prescribed by the regulations within the scope of local autonomy. Next, the local switch through national expansion of fiscal decentralization is necessary. In addition, the expansion of fiscal decentralization need the expansion of the local income tax and the expansion of local consumption tax.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.197-203
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• 2014

This study deals with a comparative analysis on reverse mortgage loans and mortgage loans in order to pave a path for activation of real estate financing. The fact-revealing analysis was conducted through surveys based on theoretical consideration and advanced researches, which has drawn a range of findings. As the results of this study, the important findings concerning the improvement on the activation of practical housing reverse mortgages are applicable to all real estate, diversifying the tax benefits, and deregulation of 1 house, etc. and findings concerning the improvement to activate mortgage loans are diversifying types of interest rates, diversifying types of repayment, tax benefits for less than 15 years maturity period, and granting benefits(low interest rates, higher loan limits) to low-income households, etc. This study has a significance for providing basic materials in order to accomplish advanced finance policies along with social welfare services as suggesting measures to improve and activate real estate financing through the findings out of the fact-revealing analysis conducted as above.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.211-223
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• 2016

Pro bono, a type of voluntary activity, has been considered important in enhancing desirable voluntary activities in our society. This study conducts research on the concept and sustainability of pro bono activities. In doing that, the study conducts focus group interviews with the pro bono activists who have been doing voluntary works for at least six months. Particularly, the study focuses on how to stimulate the participation of people with expertise in probono voluntary activities. The findings suggest that hub-centers be established in managing and connecting probono activities among probono volunteers and keep them motivated. Even though probono activism assume the principles of voluntarism and no-salary, it is necessary to provide potential probono volunteers with several incentives such as tax break and income tax deduction.