• 제목/요약/키워드: Return policy

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배당소득세율, 배당정책, 소유구조와 주식가치평가 (Dividend tax rate, dividend policy, ownership structure, and stock valuation)

  • 유성용;안성렬
    • 정보학연구
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    • 제7권1호
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    • pp.1-22
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    • 2004
  • 본 연구에서는 배당소득세율의 변화, 대주주지분율 및 기업의 배당정책이 주식수익률에 미치는 영향 및 이들의 상호작용에 대하여 분석하였다. 분석결과, 누적초과수익률을 종속변수로 하는 회귀분석에서 대ㅜ주지분율, 대주주지분율과 배당률의 상호작용항, 배당소득세율의 하락과 배당률의 상호작용항 및 배당소득세율의 상승과 대주주지분율과의 상호작용항은 양(+)의 부호를 나타내었다. 또한, 배당소득세율의 상승과 배당률과의 상호작용항 및 배당소득세율의 하락과 대주주지분율의 상호작용항은 음(-)의 부호를 보였다. 한편, 배당소득세율의 상승, 배당률 및 대주주지분율의 상호작용항은 주식수익률과 양(+)의 상관관계를 가지는 것으로 나타나 배당소득세율이 상승할 때 배당률이 높은 기업에서 대주주 지분율이 주식수익률에 미치는 영향을 강화하는 것으로 나타났다. 본 연구의 결과로 볼 때, 기업의 배당정책에 따라 개인투자자의 조세부담을 완화할 수 있어 투자가치에 영향을 미칠 수 있는 것으로 나타났다. 따라서 정책입안자의 입장에서 조세의 형평성을 달성하기 위해서는 소득유형에 따른 차별적 과세를 줄이는 것이 필요할 것으로 생각된다.

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농촌지역 활성화를 위한 빈집 활용방안 연구 - 귀농·귀촌자의 주거안정 관점에서 - (A Study on the Utilization of Empty House for Rural Activation in Korea)

  • 이창우;지남석
    • 농촌계획
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    • 제19권3호
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    • pp.169-182
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    • 2013
  • The purpose of this study is derived by Utilization Strategy for Rural empty houses stability of Return to the Farm and Rural. The main findings can be summarized as follows. First, the recent return to the farm and rural has increased, and life patterns of diversification, and the retirement of the baby boomer generation return to the farm and rural ratio differed by region. Second, the required first order accurate and detailed to maximize the utilization of the rural empty houses Survey, and the integrated management system based on it should be built. Third, the public lead in pushing for policy to take advantage of an empty house, leasing and management capabilities by strengthening return to the farm and rural characters, revitalizing rural and residential stabilization is necessary. Finally, in order to enhance the utilization of the rural empty houses should prepare return to the farm and rural, Multi-Habitation and a common space for existing residents for a variety of purposes. The results of these studies has a significance that can promote rural housing return to the farm and rural, resource utilization and stable settlement, and rural areas activated at the same time. Utilization of specific rural empty houses feasible policy being prepared, by linking rural areas that can bring effects on the activation of alternative hope.

Components and Interactions of Venture Ecosystems: A Focus on Korean Case Studies

  • Lim, Chae-Yoon;Kim, Yun-Young
    • STI Policy Review
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    • 제1권4호
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    • pp.21-28
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    • 2010
  • This study analyzes the establishment of venture companies and the interaction of venture ecosystem components (the core factors of venture ecosystems) with a focus on venture companies, venture capital, and the return market. Government support policies are understood as a catalyst for the venture ecosystem and this study will analyze the implications of government involvement by identifying the role of government policies in the venture ecosystem. According to the results of the empirical analysis with data on confirmed venture businesses by the Small and Medium Business Administration (SMBA), policies that provide direct support to venture companies did not have a significant influence on the establishment of new ventures. However, new investments by venture capital show a statistically significant positive effect and signify that the new investment is an important factor in vitalizing the establishment of new venture businesses and that the economic conditions of the return market have a positive effect. The establishment of venture businesses responds to the changes in real and vertical markets with greater resilience compared to government policies. Given the unique nature of the Korean venture ecosystem that responds to the market with greater resilience than government policies, there must be increased efforts to recover the confidence of the capital markets for venture capital in order to promote improved efficiency.

비윤리적 고객반품행동의 고찰: 유통업체 종업원 관점 (Unethical Customer Return Behaviors: Retail Employees' Perspectives)

  • 박경애
    • 한국의류학회지
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    • 제32권9호
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    • pp.1356-1365
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    • 2008
  • As Korean retailers are expanding their return policies, customer abuse and fraud behaviors are increasing. This study attempts to understand customers' unethical return behaviors in the Korean retailing. As an exploratory approach, the study identifies behavioral patterns of unethical returns from retail employees' perspectives. A total of 168 cases collected from 112 individual interviews with retail employees are qualitatively analyzed. Unethical return behaviors are categorized into five groups: lenting/deshopping, product defects with customer faults, unreasonable compensation demands, selfish behaviors, and problem behaviors in the service encounter. The study indicates that a variety of unethical return behaviors are observed despite a short history of return policy in Korea, and renting/deshopping and product defects with customer faults are the most prevalent return abuse behaviors.

귀농자와 예비자의 정주여건 인식 비교 연구 (Return Farmer and Expectant Return Farmer of Rural House Residential Satisfaction Comparative Study)

  • 이창우
    • 한국농촌건축학회논문집
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    • 제18권2호
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    • pp.39-46
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    • 2016
  • The purpose of this study was to analyze the preferences for the physical features of return farmer housing. Housing problems of rural areas is one of the important factors that determine the quality of life in rural areas. Through these return farmer housing as it wants to improve the living environment of rural areas. The purpose of this study aims to find the required characteristics of the return farmer for rural activation. The survey was conducted to target the return farmer households living in housing and expectant return farmer living in the rural. The results of this study were as follows. First, expectant return farmer than return farmer are more importance to house outside(environmental) factors. Showed that environmental conditions are more important than housing conditions, expectant return farmer of residential satisfaction. Second, return farmer prefer ratio was higher House prices and sizes, expectant return farmer among the external factors such as environmental conditions is the distance to the workplace were very important. The results of this study can be a basis for effective strategies for future rural activation. More sustainable in the future, including the analysis of various parameters in progress by being linked to policy measures that will be provided. This study aims to be the foundation of sustainable housing policies for return farmer households.

정부 R&D 지원 중소기업의 사회 환원 활성화 요인에 대한 연구 (A Study on Activation factors of Social Return for Government R&D supported SMEs)

  • 김기웅
    • 디지털융복합연구
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    • 제20권2호
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    • pp.21-35
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    • 2022
  • 본 논문은 정부 R&D 지원 중소기업의 사회 환원 실행에 영향을 미칠 수 있는 잠재적 다차원 결정요인을 규명하고자 하였다. 이를 위해 중소기업 310개 사업체를 대상으로 사회 환원에 관한 설문조사를 실시하고, 구조방정식모형을 적용하여 이와 관련한 주요 요인 간의 관계를 검토하였다. 주요 결과에 따르면 정부 R&D 지원 중소기업의 사회 환원에 대한 대중적 인식 수준이나 중소기업의 의지는 어느 정도 갖추어졌지만 사회 환원의 실행을 위한 중소기업 내부의 문화나 시스템은 상대적으로 미흡한 상황임을 보여주고 있으며, 이는 중소기업의 사회 환원 내부시스템 구축에 정책적 조준이 우선되어야 함을 의미한다. 또한, 정부의 사회 환원 정책은 중소기업의 사회 환원 의사에 영향을 미칠 수 있도록 정책 전달 장치를 보완하여야 하고, 중소기업의 사회 환원 활성화를 위해서는 중소기업의 성장이 선행되어야 한다는 점에 주목해야 함을 시사한다.

산촌마을 귀농·귀촌인 정착 동기와 생활만족 요인 분석 (An Analysis of Settlement Motivation and Life Satisfaction of Return Farmers On Mountain Village)

  • 김성학;서정원
    • 농촌계획
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    • 제20권1호
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    • pp.105-113
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    • 2014
  • This study analyzed settlement motivation, life satisfaction factors, policy requirement targeting return farmers on mountain village. 8 target villages where return farmers live at least 10 people were selected according as cooperation of the local governments through literature by considering the area of the whole country. The return farmers in target villages were conducted a face to face survey with village headman's pre-coordination from February to September 2013. A total of 94 surveys were performed and 87 copies were used in the analysis. According to the results, the most important factor influenced the decision to be a return farmer was "my family health(3.97)". The correlation analysis was performed to examine factors related with satisfaction of "return farmer life in general". The result showed that "change of physical health" was the most important correlativity with 0.544 correlation coefficient and 0.05 significant level and "family relationship" was followed with 0.424 correlation coefficient and 0.05 significant level. According to the "important factor for the successful return-farmer life", 42.7% of respondents chose "harmonious relationships with local residents" and "stable source of income" was chosen by 29.3% of residents. A questionnaire for the analysis of policy requirements showed that "education system related Forestry(Agriculture)" was the highest demand with 4.oo points. The result can be used as a basis for establishing policies with activation of mountain villages to attract to constantly increasing population of return farmers.

효과적 개발정책에 관한 솔로우 모형의 함의에 대한 검증 (Testing Solow's Implications on the Effective Development Policy)

  • 정혁
    • KDI Journal of Economic Policy
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    • 제36권1호
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    • pp.107-126
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    • 2014
  • 신고전파 성장이론의 핵심은 자본투자라 할 수 있다. 솔로우는 이러한 자본축적을 통한 균형성장 경로에 안정성을 부여하는 기제로 수확체감의 원리를 제시한다. 이 핵심 명제는 지속가능하며 효과적인 개발정책에 자본축적을 통한 정상(定常) 상태 성장뿐 아니라 이행과도기 성장과정에 있어서 생산성의 중요성에 대해 중대한 함의를 가진다. 본 논문은 이러한 솔로우 모형의 함의를 뒷받침하는 근간이 되는 가정인 수확체감의 법칙에 대한 테스트를 위한 실증방법론을 제시하고 Penn World Tables 제8버전 데이터를 이용하여 자본축적 과정에 수확체감이 강하게 작용함을 확인하고, 이에 효과적 개발정책에 대한 솔로우 모형의 함의를 입증한다.

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Modified Economic Order Quantity Under the Criterion of Rate of Return

  • Tcha, Dong-Wan
    • 대한산업공학회지
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    • 제4권1호
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    • pp.49-55
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    • 1978
  • This paper presents a new method, called a modified economic order quantity method, for determining the optimal inventory policy, which uses the rate of return as its decision criterion. Especially for the simplest possible inventory system with constant demand rate, no backlogging, no lead time, etc., the formula for the optimal order policy is derived. Also mentioned are the relative merits and shortcomings of this method compared to the conventional EOQ model.

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중국 대도시 이주민의 귀향 인식 분석 - 광둥성 지역을 중심으로 - (Analysis of Urban Migrants' Intention to Return - Focusing on Guangdong Province, China -)

  • 유진아
    • 농촌계획
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    • 제29권1호
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    • pp.19-28
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    • 2023
  • While economic incentives have led to migration, the failure to adapt to a new city and to ease the financial burden to support families have raised migrants' intention to return to their hometowns. Using the 2016 China Migrants Dynamic Survey, this study investigates determinants of migrants' intention to return. Migration at a young age, which is associated with lower barriers to the new culture, and intraprovince migration requiring less effort to adapt to the new city, were associated with lower intention to return. Also, migrants with less burden to support a family tend to have a higher intention to return to rural hometowns. Specifically, migrants with children over 18 years old and fewer family members are likely to return to their hometowns. To revitalize rural economy and reduce the rural-urban disparity, a policy to support migrants with high intention to return will be needed.