• 제목/요약/키워드: Present Income Method

검색결과 124건 처리시간 0.027초

주거임차부담지수 산출과 서울시 아파트 전세가격 적용사례 분석 (An Analysis on Apartment Chonsei Price in Seoul with Residential Lease Price Index)

  • 조이운;김상봉
    • 한국콘텐츠학회논문지
    • /
    • 제15권5호
    • /
    • pp.488-497
    • /
    • 2015
  • 최근 전세가격 상승으로 가구의 임차부담 정도가 높아지고 있으며, 이러한 임차부담 정도를 측정할 수 있는 새로운 주거임차부담지수 도입이 필요하다. 이를 지수화하기 위하여 한국주택금융공사가 공표하는 주택구입부담지수(K-HAI)산출방법 적용가능성을 임차로 바꾸어 적용한다. 지수산출 결과, 2014년도 1분기 주택임차 부담지수는 114 정도로 추정되며, 임차부담비용이 소득의 35%를 넘는 수치로 나타난다. 서울시를 사례로 2012년 1/4분기부터 현재까지 주거임차부담지수 변화추이를 분석한 결과, 전국 주거임차부담지수보다 서울시 주거임차부담이 지속적으로 증가하고 있다. 본 연구결과를 통해 전세가격 안정화를 위한 해결책을 모색하고. 지속가능한 주택정책 수립시 주거임차 부담정도를 지역별로 살펴보는 정책을 수립할 수 있을 것이다.

과학기술정보 콘텐츠의 가치평가모형 프레임워크 연구 (The Study on Frameworks of Valuation Models for the Contents of Science and Technology Information)

  • 성태응;전승표;변정은;박현우
    • 한국콘텐츠학회논문지
    • /
    • 제16권11호
    • /
    • pp.421-433
    • /
    • 2016
  • 최근 무형자산의 이전 거래 등에 대한 관심이 증대하였으나, 전자적 데이터베이스(electronic database)와 같은 지식정보 콘텐츠의 시장가치를 객관적으로 평가할 수 있는 모형이 부재함으로 관련 연구의 필요성이 제기된다. 따라서, 본 연구에서는 특허, 논문, 보고서 등을 포함하는 과학기술정보 콘텐츠의 시장가치를 평가하여, 무형자산 콘텐츠 시장에서 객관적 참조정보로 활용할 수 있도록 모형을 제안하는데 목적을 둔다. 먼저 기존의 가치평가에서 요구되는 핵심변수 중에서 콘텐츠 유형에 따른 현금흐름 산출로직을 살펴보고, 특허의 경우 기존의 기술가치평가에서 적용하는 개념을 기반으로 평가 방법을 제시하였다. 다음으로 논문과 보고서의 경우 이들 콘텐츠의 특징을 반영하기 위해 경제적 수명 추정시 기술혁신 지수와 시장수요 지수를 토대로 조절 가능한 정성적 평가 방법을 새롭게 제시하였으며, 현금흐름 산출로직은 투입원가 기반의 산정방식을 제시하였다. 본 연구를 통해 개별 과학기술정보 콘텐츠의 저작권 실시, 매매 등 적용할 수 있는 기술분야별, 비즈니스 모델별 평가체계를 구축할 수 있으며, 이러한 평가기반 구축을 통해 보다 객관적이고 합리적인 과학기술 콘텐츠 시장가치의 산출이 가능할 것으로 기대된다.

"기업인수.합병 등에 관한 회계처리준칙" 및 관련 세법 규정의 문제점 (Study on the Problems of Korean GAAP and Tax Regulations on the Merge Transactions)

  • 신현걸
    • 산학경영연구
    • /
    • 제17권2호
    • /
    • pp.1-23
    • /
    • 2004
  • 1999년에 기업인수 합병 등에 관한 회계처리준칙이 개정된 이래 우리나라 합병거래의 현황을 연구하거나, 동 준칙에 대한 문제점 및 관련 법인세법과의 불일치 등에 대한 논의가 제대로 이루어지지 않고 있다. 본 연구의 목적은 최근 우리나라에서 발생한 합병거래의 현황을 파악하고, 합병관련 회계기준과 법인세법 관련 규정의 문제점을 지적하고 개선방안을 제시하는데 있다. 최근 3년간 상장기업 및 코스닥 등록기업의 합병거래 현황을 파악한 결과 총 69건의 합병거래 중 67건의 합병거래를 매수법으로 회계처리하였고 2건의 합병거래를 지분통합법으로 회계처리하였으며 지배 종속회사간의 합병이 11건이었다. 매수법 합병시 36건에서 영업권을 인식하였으며, 15건에서 부의영업권을 인식하였고 18건에서는 영업권 또는 부의영업권을 인식하지 않았다. 합병관련 주석공시사항 중 부의영업권의 환입에 대한 공시가 대체로 불충분하게 이루어졌으며, 몇몇 합병거래에 대해서는 기업회계기준을 위배한 사항도 발견되었다. 본 연구에서는 우리나라 합병회계기준의 문제점으로 복잡하고 비논리적인 부의영업권 환입, 기취득한 피매수회사 주식을 매수원가에 포함시킬 때 공정가액이 아닌 장부가액 평가, 인수합병관련 충당부채의 후속적 식별의 경우 다른 자산 부채와 일관되지 않은 회계처리 적용, 지분통합법 적용의 비실효성, 그리고 지배 종속회사간의 합병시 장부가액으로 승계하는 회계처리의 재고 등을 지적하고 여기에 대한 개선방안을 제시하였다. 한편 합병관련 법인세법 규정에 있어서 합병평가차익에 대한 과세이연의 문제점, 세법상 시가의 불명확, 그리고 합병평가차익의 상주 배당시 문제점 등을지적하였다.

  • PDF

성인 남성의 혈압과 식이섭취 실태 및 기타 환경 요인과의 관계에 대한 사례연구 (Correlations among Blood Pressures, Dietary Intakes and Other Environmental Factors in Korean Adult Males)

  • 이일하
    • 대한가정학회지
    • /
    • 제24권4호
    • /
    • pp.57-68
    • /
    • 1986
  • The present survey was designed to investigate correlations among blood pressure, nutritional intakes, and various environmental factors in Korean adult males, and to observe the difference in dietary intakes between hypertensive patients and normotensive subjects. Two hundred forty-three adult men from Seoul and rural areas were interviewed about their food intakes, dietary patterns, food habits, and general environmental factors from December 20, 1982 to February 15, 1983. Their dietary intakes were surveyed by means of 24-hour recall diet method. Dietary score card was used in order to evaluate the quality of routine diet of the subject. Variables of environmental factors and factors related to hypertension were expressed as percentage, and the differences in nutrient intake and food score of each sub-group were examined by means of t-test. Correlation of all the variables were analyzed by Pearsons Correlation Coefficient. The results obtained are summarized as follows: 1. 38% of the subjects were between the ages of 40~49, and about one-half of the subjects were middle or high school graduates. 28% of the subjects earned 210, 000~350, 000 Won per month, and income distribution was almost identical to that of the urban population of Korea. 2. There was more overweight or obese found in the hypertensive patients than in the normotensive subjects. About 40% of the hypertensive patients reported a family history of hypertension, and their knowledge about hypertension was rather poor, but slightly better than the normotensive subjects. The patient group had less adherence to smoking and alcohol compared with the normotensive subjects, but no difference was observed in coffee drinking. The mean value of the blood pressure for the normotensive subjects was 127/86mmHg and 175/109mmHg for the hypertensive group. 3. Nutrient intake for the hypertensive group was lower for most of nutrients than in the healthy group. Hypertensive patients on diet therapy consumed less calories and carbohydrates compared with those who do not follow diet therapy. 4. There was no difference intake of these food groups between patients and the healthy group. Food score was strongly related to consumption of animal protein, saturated fats, Calcium, Iron, Vitamin A, Riboflavin, and Vitamin C, which are prone to be deficient in the typical Korean diet. 5. Blood pressure had a strong positive correlation with age, body weight, and socioeconomic level. In addition, monthly income was positively related with age and education level. 6. Three was a positive relationship between blood pressure and consumption of vegetable protein, and a negative relationship with consumption of Calories, Carbohydrates, Calcium, Iron, Vitamin A, Vitamin B1, Niacin, and Vitamin C. Animal protein intake increased as income and education levels increased, but this tendency was opposite for carbohydrates. In summary, nutritional intakes are strongly correlated with various environmental factors and the level of blood pressure. There was no difference between normotensive and hypertensive subjects with respect to the quality of food consumed except restricting energy and carbohydrate in the patient group.

  • PDF

기준중위소득 방식을 반영한 보장시설생계급여 지급기준 논리 구성과 시설균등화지수 합리화에 따른 급여수준 (Logical Configuration of Livelihood Benefit Standard for the Institutionalized Recipients under the Standard Median Income Scheme and the Level of Benefit by the Adjusted Equivalence Scale of the Institution)

  • 조준용
    • 한국콘텐츠학회논문지
    • /
    • 제19권1호
    • /
    • pp.660-670
    • /
    • 2019
  • 본 연구는 국민기초생활보장제도의 맞춤형 개별급여체계로의 개편에 따른 보장시설 생계급여 지급기준 논리구성을 논의하고, 시설생계급여 수준을 제도의 정합성 차원에서 제시하는 것을 목적으로 한다. 2015년 7월, 국민기초생활보장제도의 개편에 따라, 일반수급자에게는 기준중위소득의 일정 비율에 따른 맞춤형 개별급여 지급기준이 설정되었다. 하지만, 보장시설에서 생활하는 시설수급자들에 대해서는 기존의 필수비목 비용을 반영한 절대적 최저생계비 개념이 적용되고 있었다. 이에 본 연구는 국민기초생활보장제도 개편 취지에 맞도록 시설생계급여 지급기준을 기준중위소득과 연동되도록 하였다. 이를 위해, 첫째, 시설수급자의 생계비목을 문헌연구와 FGI를 통해 도출하고, 둘째, 가계동향조사 4분위 이하 소비자료를 통해 일반생계급여의 반영비를 구하였다. 셋째, 대규모 시설에 불합리하게 적용되었던 시설규모별 균등화지수를 재조정한 뒤, 2019년 시설생계급여를 산출하였다. 향후 이러한 반영비 방식이 지속되기 위해서는 생계비 비목의 소비 성향 변화와 반영비의 안정성을 정기적으로 검토해나가야 하는 과제가 있다.

우간다 양계부문 ODA 사업의 농가단위 경제성 평가 (Economic Evaluation of ODA Project - A Case of Poultry Farm in Uganda -)

  • 양헌용;서일환
    • 농촌계획
    • /
    • 제26권4호
    • /
    • pp.67-79
    • /
    • 2020
  • As globalization, international cooperation has grown in importance. In accordance with this trend, Korea has been receiving high demands from international organizations about expanding the scale of Official Development Assistance(ODA) in line with its improved national status. In addition, in the economic aspect of Korea, the ODA project is expected to provide new growth opportunities in the mid- to long-term by promoting cooperation with developing countries. Uganda is an area with high strategic value due to good agricultural conditions and favorable geographical conditions. The poultry industry is a business that is generally carried out to the Ugandan, but due to economic problems such as initial investment cost, most of them have raised poultry on a small scale which is not enough for main income. This paper proposes the construction and operation plan of adapting to small poultry farms in the village-intensive type to sustainable income for residents in Uganda through ODA project in Korea's agricultural technology. The economic feasibility was analyzed from the long-term perspective when the initial construction cost was supported or not and the poultry species ratio was adjusted in terms of initial and operating costs. Economic analysis was performed using Net Present Value(NPV) method. As of after 10 years, when operating in the form of shifting kuroiler to layers, it was estimated to earn about 700,000 ugx more than when only kuroiler is raised, and it is able to reduce about 14 million ugx from the initial cost than when only raising layers. As of 20 years, the most profitables scenario was the breeding of 100 kuroilers and 400 layers methods. however, this case was anlayzed to be unsuitable for Uganda farmers, with initial costs more than three times higher than the shifting method of the kuroiler to layers. If the initial construction cost is supported by ODA project, the initial investment cost can be recovered in the first year with the shifting method, whereas raising only layers take two years to recoup the cost. In the meantime, when studying livestock industry in Uganda, it was examined by relying on statistical data, but this paper is meaningful in that it predicted how much it is economically effective based on field experience.

공익사업시행(公益事業施行)으로 인한 어업(漁業)의 간접피해(間接被害) 보상액(補償額) 산출방법(算出方法)에 관(關)한 연구(硏究) (A Study on Calculation Method of Compensation for Indirect Damage of Fishery by Undertaking Public Project)

  • 김기대;김병호
    • 수산경영론집
    • /
    • 제37권1호
    • /
    • pp.25-44
    • /
    • 2006
  • Under the provision of Article 63 of the Enforcement Regulation of the Act on Acquisition and Compensation of Land and Others for Public Project that is recently enacted and implemented (hereinafter referred to as the 'Lend Compensation Act') the compensation is required to make 'When the Actual Damage Amount' is confirmed for the damage in fishery affairs that is outside of the public project area. The compensation for fishery business on the indirect damage area has been excluded from the advance compensation subject to conflict with the existing laws on fishery business compensation with the controversy in method, procedure, time and others to confirm the actual damage amount, and it lacks the standard of calculation for detailed compensation on partial damages outside of business implementation area, which caused the ceaseless conflicts and straggles between the project implementation party and the victimized fishermen regarding the calculation method of damages, standard, compensation period and others. In particular, from the numerous problems in damage compensation in fishery on the indirect damage area, the most recent problem emerged is the issue on application method of damage period in calculating the damage compensation amount that the struggle has been deepened with the differences between the project implementation party and the victimized fishermen without the stipulation on the compensation, that caused the difficulties in carrying out the public project and other serious social problems. In this study, the reasonable application method for the damage period and the calculation plan of the damage amount for calculating the damages on fishery industry outside of the public project implementation zone that is not fully specified under the Land Compensation Act, and the indirect damage area is not influenced for the notification of project recognition, and the compensation to undertake with the damage in the fishery industry in project implementation area to have the nature of damage compensation, the right to engage in fishery industry has the perpetual nature of rights, the fishery damage compensation system of Japan also recognizes the perpetual right on fishery industry to calculate the compensation amount, and the compensation for damage amount has been exercised for the period of actual damage occurrence period regardless of remaining effective period for most of fishery permit and license for fishery compensation outside of the project implementation area following the recent various public projects as well as the development process of theory on fishery loss compensation that the calculation of damage amount on the fishery industry outside of the project implementation zone would be prudent to compensate by calculating the applicable damages during the period of actual damages, and by doing so, the 'just compensation' guaranteed under the Constitution may be materialized. Therefore, the calculation of the damages from the implementation of the public project shall consider the actual period of damages and the degree of damage from the public project to calculate by the income capitalization method, however, considering the equitable consideration with the compensation following the cancellation, it shall not exceed the compensation following the termination of the applicable fishery businesses. Furthermore, the calculation method of partial damage amount on the fishery business following the project implementation shall apply, depending on the period of damage occurrence, by (1) the case of calculating the future damage amount at the present time, and (2) calculating the damage from the past to the present time as well as the damage to be incurred later, by selecting the calculation method for damages following the damage occurrence type.

  • PDF

여행비용접근법(TCM)에 의한 관광효과 추정 - 대호농어촌관광휴양단지를 중심으로 - (An Economic Estimation of Tourism Effects by Travel Cost Method -Application for Daeho Rural Tourism & Leisure Complex-)

  • 유영희;임재환;구승모
    • 농업과학연구
    • /
    • 제31권2호
    • /
    • pp.123-134
    • /
    • 2004
  • Since 1989, 9 major complex have been invested with government funds, for the purpose of developing agricultural tourism to increase agricultural income and job opportunity, as well as providing urban population leisure opportunity. However, systematic and comprehensive approaches were rarely done in analyzing its economic impacts. This study, therefore, focuses on analyzing tourism effect and its economic value and implication for a representative rural tourism site,"Daeho rural tourism complex". To analyze travel pattern, expenditure pattern, and degree of satisfaction from travel to Daeho complex, Travel Cost Method(TCM) was employed based on survey method. Results from linear model with statistical significance implies that tourism benefit for each visitor is 28,373 won and total annual benefit for the Daeho site is 7 billion won. Considering annual benefit stream, the present value of total benefits are 132.9 billion won and 70 billion won at 5% and 10% of discounting rate, respectively. Using the values of benefit estimated from this study and investment cost, B/C ratio, IRR, and NPV were calculated to be 1.01, 1.67 billion won, and 5.19% at 5% of discounting rate. These results could be directly compared with the previous analyses.

  • PDF

자궁적출술 환자를 위한 critical pathway 개발과 적용효과 (Critical Pathway Development for the Hysterectomy Patients and its applied Effect)

  • 노기옥;박경숙
    • 여성건강간호학회지
    • /
    • 제6권2호
    • /
    • pp.234-257
    • /
    • 2000
  • At present in the medical care, the study and effort for producing health service to consider efficiency, effectiveness, and quality are urgently called for because of the difficulty in the keen competition according to the inter- nationalization and opening, the operation in the medical institution service testing system, the change in the medical policy of KDRGs, and the lack of the health care cost increasing rate. As an alternative, the case management for the new management system is introduced in the U.S., and the Critical Pathway that is the method designing the contents of activity and its result has been developed and applied in order to anticipate and manage the patient-outcome for the realization of the cost-effective case-management. Thus, this study intended to analyze the effectiveness to obtain by developing the Critical Pathway presented as the method to improve the quality-betterment and cost effectiveness through the continuous and consistent patient management for the hysterectomy patient and applying it to the real practice. As a study method, this author formed a conceptual framework through considering five Critical Pathway used in the current U.S. and three Critical Pathway presented in the literature to develop the Critical Pathway for the hysterectomy patient, and made out the preliminary Critical Pathway through reviewing the old chart. This author made the verified the validity of the expert group about the developed Critical Pathway, and to confirm the possibility of practice application, completed and settled the final Critical Pathway after using the Critical Pathway to the hysterectomy patient from March 1st to 15th, 1997. Finally, to analyze the application-effect of the developed Critical Pathway, this author offered health care service applying the Critical Pathway to the hysterectomy patient from April 15th to August 31th, 1997. The guide for the Critical Pathway was carried out in advance by outpatient setting nurse for outpatient setting visit before the operation, and after hospitalization the primary nurse monitored the execution degree on the every duty. After discharge this author surveyed the complication through phone visiting, and one month after discharge surveyed the patient's reaction about the offered service when outpatient setting visit and analyzed the result. The source for health care cost was obtained by the statistics about the hospital charge which was offered by the General Business Department. The results were as follows. 1. It was decided that the vertical line of the Critical Pathway was made up of eight items such as monitoring/assessment, treatment, line/drains, activity, medication, lab test, diet, patient teaching, and the horizontal line of the Critical Pathway was made up of from hospitalization to discharge. 2. After the analysis of service contents through reviewing the old chart, it was decided that the horizontal line of the preliminary Critical Pathway was made up of from hopitalization to fourth postoperative day, and the vertical line of it was divided into eight items which were the contents to occur with the time frame of the horizontal line. 3. After the verifying the validity of the expert group about the preliminary Critical Pathway, the horizontal line was amended from hopitalization to third postoperative day, and taking their consensus, some contents of the horizontal line was amended and deleted. 4. From March 1st to 15th, 1997, to confirm the clinical suitability, this author offered eight hysterectomy patients the medical service through the Critical Pathway. The result was that three of them could be discharged at the expected discharge day, and the others later than that day. Supplementing the preliminary Critical Pathway through analyzing the cause of that delay- case, this author developed the final Critical Pathway. 5. There were no significant differences between the experimental and the control group in the incidence of complication(P > 0.05). 6. The 92.4% of experimental group was satisfied with the Critical Pathway service. 7. The length of hospital stay of the experimental group offered with the Critical Pathway service was 4.6 days and there was a significant difference that it was 1.3 days shorter than that of the control group(t=-29.514, P=0.000). 8. There wsa a significant difference that the mean medical charge per one patient of the experimental group offered the Critical Pathway service was cheaper \124,150 than that of the control group(t=-9.826, P=0.000). 9. The result that the author assumed and analyzed hospital income with the rate of turning bed was assumed that the increase of hospital income was \63,245,072 for that study, and the income increase was expected with \68,704,864 for a year. The result that this author applied the Critical Pathway to the hysterectomy patient have no differences in the incidence of complication, high satisfaction with that service, and the length of hospital stay decreased in the experimental group, and the mean hospital charge per one patient decreased, but hospital income increased. Suggestions for further study and nursing practice are as follows. 1. The study to apply the Critical Pathway for a year, verify the validity, and measure the effect repeatedly is needed. 2. To apply and manage the Critical Pathway effectively, the study to computerize it is needed. 3. The study to develop hospital-based Critical Pathway about other diseases or procedure, and measure the effect is needed.

  • PDF

영구임대주택 단지 내 사회복지관과 관리사무소의 업무 및 운영실태 분석을 통한 서비스체게 개선방안 (A Study to Improve Service System through the Analysis of Needs and Problems of Community Welfare Center and Management Office in Permanent Rental Housing Complex)

  • 김영주
    • 가정과삶의질연구
    • /
    • 제25권5호
    • /
    • pp.185-197
    • /
    • 2007
  • Permanent rental housing which is entirely financed by the Government is welfare housing for those who fall within the lowest income bracket. This type of housing is intended for use as rental housing on a long-term basis. At present, there are about 190,000 permanent rental housing units in Korea. The purpose of this study is to suggest the implications to improve the management and welfare service system of permanent rental housing. For this, qualitative data were collected by using the in-depth interview with staffs of community welfare center and management office of five permanent rental housing complexes and two times of advisory committee meeting with housing and social welfare experts. To analyze the data gathered in this study, the constant comparative method of data analysis was used. Conflicts between the management office and social welfare center of permanent rental housing could be classified into two aspects; personal and operational. Main reasons for the conflicts between two institutions were identified such as attitude of management office staffs, lack of cooperation, current administrative system, lack of management resources such as space and operation cost, and so on. Based on the results, some implications including institutional support and social complementary cooperation were suggested for improvement of management and welfare service system for the residents of permanent rental housing.