• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• Human Ecology Research
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• v.55 no.1
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• pp.45-55
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• 2017

This study analyzes diverse factors in time poverty and quality of life in dual-earner families with preschool children that pertain to the individual, family, and occupation. Data were taken from the 17th edition of the Korean Labor and Income Panel Study developed by the Korea Labor Institute in 2014. The sample consists of 826 households who are dual-earner families with preschool children. The major findings are as follows. First, this study identified inadequacies in personal care time for dual-earner families with preschool children. Second, the results show that gender, recognition of gender role, and overall satisfaction of occupation are related to the time poverty of dual-earner families. Men are more likely to experience time poverty than women, and equal recognition of gender role and satisfaction of occupation indicate a negative relation on the time poverty of dual-earner families with preschool children. Last, quality of life in non-time-poor groups is higher than for groups who experience time poverty. Also, health state, earned income, work-family life conflict, and overall satisfaction of occupation are commonly related to quality of life in both groups. The results suggest implications for comprehensive policies to address family time issues.

• Health Policy and Management
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• v.17 no.3
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• pp.68-86
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• 2007

This study was performed to explore the effect of customer satisfaction and switching barriers on customer royalties in medical services. 900 households, 1% sample were randomly selected from K city located in Kangwon province. Interview survey was performed with structured questionnaire for the entire people, 923 persons who experienced medical service utilization during one year before survey on time, september, 2002. In comparison of switching barriers by sociodemographic characteristics, lower income group and lower educated group showed the higher level of recognition level on availability of changing the service provider significantly. In terms of economic loss as one of switching barriers, the group of over aged 61, the lower income group and the lower educated group felt higher than other groups. Also, the time loss of switching barrier was recognized in 41-60 aged group and employee in service industry highly. For the perceived risk factor as another switching barrier, the high educated group showed the higher recognition level in performance risk and felt higher social risk than other groups. In analysis of customer satisfaction and loyalty levels by switching barrier components, the lower level of availability of changing the service provider and the higher level of recognition for economic and time loss, they showed the higher satisfaction and loyalty levels. In final step, multiple regression analysis showed the positive relationship between customer satisfaction, switching barrier and customer loyalties. Besides, the moderating effect of switching barrier in relationship between customer satisfaction and loyalties was significant and this results suggests that the influence of customer satisfaction to customer loyalties might be weakened in high level of recognition for switching barrier. In conclusion, perceived risk of economic and time loss as switching barrier is an important factor and should be considered in planning of marketing strategy carefully in terms of defensive marketing.

• Journal of agricultural medicine and community health
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• v.17 no.2
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• pp.113-121
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• 1992

In order to estimate the pattern of medical care utilization and recognition for health factor among the inhabitants in Wan-do district which is located off the southern seashore from mainland Korea, household interview survey was performed from January 15 to 30, 1990 in Wan-do Gun area. The results observed were following: 1. Among the users of medical facilities 40.8% used public health facility as first contact facility. Lower the income level was and longer the residency duration was, the utilization rate of public health facilities was higher. By age groups and medical security status the utilization pattern was likely to disperse to local clinic and secondary contact medical resources. 2. Medical expense and access time were significantly different between primary contact and secondary contact medical resources. 3. Public health facility was recognized as the favoured institute having advantage of geographic and economic accessibility. 4. Statistically significant determinants in public health facility utilization among total medical service were the region, the medical expense, and the access time.

• Health Policy and Management
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• v.20 no.2
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• pp.89-103
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• 2010

Purpose : This study is descriptive research that confirms regularity of breakfast and related factor. Methods : The duration for investigation took place from April to May 2007 and 550 middle students of 6 middle school who lived in G city participated in investigation. The contents of the questionnaire consist of general trait, diet trait, life pattern and health state. Results : The significant variables of regularity of breakfast habit have some gender differences. For male students, recognition of importance of the breakfast, breakfast preparer, spare time before attendance and one's parents' breakfast habit are significant variables. On the other hand, for female students, recognition of importance of the breakfast, breakfast preparer and an income level are significant variables(p<.05). For male students, the cross ratio has 3.52 for recognition of importance of breakfast, 2.72 for one's parents' breakfast habit, 2.05 and 3.13 when one's mother prepare breakfast. For female students, the cross ratio is 3.24 score when one's mother prepare breakfast. Conclusion : The regularity of breakfast habits is related to recognition of importance of breakfast, mother's breakfast preparation and his or her parents'breakfast habit. It is necessary to propose the importance of breakfast to improve the regularity of breakfast habit and concern of parents for breakfast.

• Culinary science and hospitality research
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• v.8 no.3
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• pp.231-247
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• 2002

Rice is staple grain of our people and at the same time it is major source of income for Korean farmers. But recently various problems in connection with rice arose such as declining consumption etc. for this reason not only government but also related agencies are discussing about expanding vice consumption. This study is an attempt to provide basic data required for developing rice food and method of cooking it as a measure for increasing rice consumption and far this purpose survey has been conducted on primary school students in connection with their level of recognition, preference far rice food as well as their understanding and their consciousness on issues related to this topic. In terms of level of recognition of rice food majority of students which were subjected to this study stated that either they knew names of about 39 types of rice foods shown or had experience of eating them. They also stated in answers to question related to dietary habit that they prefer rice foods. Their reply on taste of rice food was plain and neat. But it was found their level of recognition on our traditional rice foods such as Ssal Dasik (rice cookies), Ssal Jinbyung (rice cakes) and Buggumi (fried rice cakes) etc. was very low. In connection with questions on their understanding of rice and consciousness of problems related to rice it was revealed that more than majority of primary school students in this research had erroneous idea on reason for the need of our effort for expanding rice consumption. Accordingly in order to expand rice consumption it is necessary to develop educational program addressing subjects of cultural and nutritional effect value of rice, effect of rice consumption upon rural economy and its application to school education concurrently with persistent study in order to diversify rice food restaurants and to improve method of cooking.

• Journal of Korean society of Dental Hygiene
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• v.12 no.2
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• pp.275-284
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• 2012

Objectives : The purpose of this study was to examine the oral health behavior of shipbuilding company workers in some regions in a bid to provide information on the oral health plans for industrial fields. Methods : The subjects in this study were 310 workers in 10 shipbuilding companies and suppliers in Jeolla Namdo Province, on whom a self-administered survey was conducted. Results : 1. Concerning general information about the subjects who participated in the research, gender was possessed 94.8% by men and 5.2% by women. Age was the largest in 31~40 years old with 44.2%. Marital status was the largest in the married with 64.5%. It was the largest in under high school graduate with 71.9% for academic background, in 2,000,000 won~3,000,000 won with 49.0% for monthly family income, and in cooking with 33.9% for work field. 2. Research subjects' toothbrushing time was indicated to be the largest in after having breakfast. It was indicated to be twice a day with 41.3% for toothbrushing frequency. 90.3% of the respondents are not using auxiliary oral hygiene devices. 3. Recognition on periodontal health status was found larger in workers whose response was that their own periodontal health status is 'healthy' than workers who responded that their status is 'not healthy.' Workers, who don't have subjective symptom on periodontal status, were indicated to be larger. 4. Ratio of subjects with tooth scaling experience accounted for 59.7%. The ratio of tooth scaling experience was indicated to be different depending on academic background and monthly family income. Conclusions : Academic credential, monthly family income and the line of work were identified as the main factors to affect oral health care of the shipbuilding workers. Oral health education and dynamic implementation of corporate oral health promotion which are designed to meet the needs of workers are required.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.5
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• pp.1499-1507
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• 2015

The aim of this study is to research on the recognitions and preferences of Puffer fish consumers with the recently increasing well-being trend. To carry out this research, the main analysis was focused on two specific points: how much consumers perceive swellfish and which kinds of Puffer fish foods are preferred by consumers. Although the consumption of Puffer fish is gradually expending, at the same time, there are also numerous obstructive elements in consuming swellfish. In this regard, this test on Puffer fish food will be able to contribute to show an outlook for the Puffer fish food market in the future and to promote consumption of Puffer fish as well. Methodologically, a statistical research was adopted to find out how people understand Puffer fish and the patterns of their choices and intensive examinations were conducted throughout the collected questionnaire. For a more effective outcome, it was necessary to divide into two groups, the Nation's capital area with Seoul as a center, the most densely populated area and Busan, the biggest marine products consumption area, examining the inclination to consume with regions. In the concrete, the detailed research survey on the Puffer fish were performed with the opinions of the five hundred people from capital area and the five hundred people from Busan area. The difference and common features of consumer's recognition about Puffer fish food were founded through cross analysis according to age, gender, regions, and income. In conclusion, this research showed the difference tastes and recognition standards toward Puffer fish among consumers from Seoul and Busan areas. If it is possible to apply this result to the efforts of improving supplier's understanding about Puffer fish consumers' features and cultivating new Puffer fish items, it could contribute to the further consumption of Puffer fish food in the long term point of view.

• Journal of Family Resource Management and Policy Review
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• v.19 no.3
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• pp.121-142
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• 2015

The purpose of this study is to resolve the factors that affect happiness levels and leisure life satisfaction of middle-class and to find way to incorporate them into policy. In this study, a status analysis on leisure life and One-Way ANOVA conduct a study on leisure resource and income levels that affect the happiness level and leisure life satisfaction. To recap briefly, to reduce the social and cultural polarization caused by economic disparity and to promote leisure life satisfaction and happiness level is possible quantitative-qualitative growth and maturation of middle class. The most important thing here is increasing in leisure time and leisure costs that consumed in real leisure life. In other words, leisure life satisfaction and happiness levels in the middle class has seen a significant difference in depending on whether and how much to spend on leisure time and cost, rather than differences of the monthly average household income. More particularly, analysis results seem to hoping of the extra leisure costs about 50,000 won per person and increasing the leisure time on weekdays and long weekend holiday. Above all, It is important to redefine the middle class that meets the recognition of the people and it should reflect government policy. Ultimately, The state of the socio-economic-welfare policies will be further expanded in the direction for the middle class, thinking of themselves as middle class and leading national consciousness.

• Women's Health Nursing
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• v.6 no.1
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• pp.142-152
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• 2000

This study is a descriptive study to offer an actual basic data as Nursing intervention strategy of nurses before delivery in order that pregnant women in Korea may effectively practice Taekyo by examining the relation after apprehending level of recognition and practice of our pregnant women about Taekyo. This study collected questionnaires from 801 pregnant women who visited general hospitals in 10 areas(Seoul, Daejon, chunan, Daegu, Kummi, $Ky{\check{o}}ngju$, $P{\ddot{o}}hang$, Busan, $J{\ddot{o}}nju$, and $Y{\ddot{o}}nkwang$) for prenatal care through an outpatient obstetrics and gynecology from July 15 to August 30, 1999. This study used the tool of lee, Ki Young(1993) revised an complemented by investigator to measure recognition of Taekyo and the tool of Jang, Shun Buk and Park, Young Ju(1996) revised and complemented by investigator to measure practice of Taekyo. The Cronbach's alpha value of each tool was .88 in recognition of Taekyo, while the value was .90 in practice of Taekyo. For data analysis, this study used the descriptive and statistical analysis, Pearson correlation, t-test, ANOVA, Tukey's post hoc contrast, and Stepwise multiple regression in accordance with the purpose of this study with using SPSS Win 7.5 program. The results were as follows ; 1. The practice of Taekyo was low in comparison with recognition of Teakyo by showing average 4.28 points and standard deviation 0.48 at level of recognition of pregnant women about Taekyo on the basis of 5 points and showing to show average 2.81 points and standard deviation 0.36 at practice level on the basis of 4 points. 2. They showed the higher level of recognition on Taekyo at high educational background of pregnant woman(F=3.735, p=.005), Roman catholicism (F=4.570, p=.002), satisfied married life(F=5.448, p=.004), high monthly income(F=6.096, p=.000) and cases of hoping pregnancy(F=2.525, p=.012). 3. They showed the higher level of practice on Taekyo at high educational background of pregnant woman(F=2.883, P=.022), Roman catholicism(F=3.616, p=.032), satisfied married life(F=19.924, p=.000), good health condition(F=2.386, p=.017), cases of hoping pregnancy(F=0.677, p=.000), cases of planning pregnancy with husband(F=3.024, p=.001), cases of regular prenatal care before delivery(F=0.241, p=.005), cases of maternal breast feeding (F=9.132, p=.000), and the number of less children(F=2.763, p=.041). 4. In result of examining correlation between recognition and practice of Taekyo, they showed high level of practice on Taekyo under high level of recognition of pregnant women on Taekyo by showing the statistically significant correlation. 5. In result of examining the related factors that affect recognition and practice of Taekyo y the object, practice of Taekyo had 16.8 percents of explanatory range, purpose of practicing Taekyo 8.5 percents of explanatory range, and monthly income 1.9 percent of explanatory range as variables of affecting recognition of Taekyo. The total explanatory range was 27.2 percents, Recognition of Taekyo had 16.1 percents of explanatory ragne, time of starting Taekyo 3.2 percents, health condition 2.2 percents of explanatory range, condition of hoping pregnancy 1.1 percent of explanatory range, satisfaction of married life 0.8 percent of explanatory range, and religion 0.6 percent of explanatory range as variables of affecting practice of Taekyo. The total explanatory range was 24.0 percents.