• Title/Summary/Keyword: ability to pay

Search Result 136, Processing Time 0.024 seconds

A Study on the Productivity Factor of Employees in Tax Accounting Offices (세무회계사무소(稅務會計事務所) 종사자(從事者)의 생산성(生産性) 인자(因子)에 관한 연구(硏究))

  • Doo, Chang-Ho;Kim, Ha-Seo
    • Journal of Industrial Convergence
    • /
    • v.7 no.1
    • /
    • pp.45-61
    • /
    • 2009
  • This research is aimed at grouping for the extent to which the workers' job satisfaction influences productivity with a view to improving theirs, shedding light on the difference between the workers' concepts of job satisfaction and those of the executives of the matter in terms of the statistic characteristics of individuals and coming up with efficient measures to put the Korean tax accounting offices into smooth operation. The paper is suggesting a total of eight hypotheses, and the researcher tested those with the help of difference analyses and a regression analysis. The findings reveal that there was a difference in productivity in accordance with academic background, positions and total number years of work, etc. but tat there was no difference in gender. And superiors and pay among the factors of job satisfaction influenced productivity, whereas promotion and coworkers didn't. The worker subjects and the executive subjects turned out to differ in terms of pay levels, the welfare of the works, and the level of their ability to carry out their business in regard to the actual situation of tax accounting offices in Korea.

  • PDF

Measurement of Willingness to Pay by Using Fuzzy Theory (퍼지이론을 이용한 지불의사액의 추정)

  • Lee, Sung Tae;Lee, Kwangsuck
    • Environmental and Resource Economics Review
    • /
    • v.15 no.5
    • /
    • pp.921-937
    • /
    • 2006
  • In this paper, we apply fuzzy theory in a discrete choice Contingent Valuation Method(CVM) in order for dealing preference uncertainty problem. Fuzzy membership function is used in an empirical analysis to estimate the willingness-to-pay(WTP) for the preservation of the endangered Asiatic Black Bear in Korea. The estimated WTP was about 9,090 Korea Won per household with 78 percent of confidence level. The advantage of applying fuzzy theory in the valuation method could be found in its ability to measure the confidence level of the estimated WTP.

  • PDF

Structural Relationship of Subjective Health, Ability to Work, Participation on Economic Activity, and Life Satisfaction among the Korean Elderly (노인의 주관적 건강과 근로능력, 경제활동 참여, 삶의 만족 간의 구조적 관계에 관한 연구)

  • Chang, Cin-Jae
    • Journal of the Korea Convergence Society
    • /
    • v.8 no.10
    • /
    • pp.305-310
    • /
    • 2017
  • The purpose of the study is to test structural relationship of subjective health, ability to work, participation on economic activity, and life satisfaction among the elderly. Recently, societies have tried to lessen a social burden and alleviate negative perceptions of the elderly through some perspectives such as productive aging and active aging. In these perspectives pay attention to health and social participation to improve quality of life. Subjects were 3,392 elderly people over the age of 65 from 10th Korea Welfare Panel Study. The main results of the study are as follows. First, subjective health, ability to work, and participation on economic activity had a direct effect on life satisfaction among the elderly. Second, subjective health had a statistically significant effect on ability to work and participation on economic activity. Finally, avility to work had a positive effect on participation on economic activity. Based on the results of the analysis, this study suggested that health and work related factors should be considered as the important factors to improve the life satisfaction among the elderly.

The Effect of Classes with Enhanced Science Process Skills on Inquiry Ability and Science Attitudes of Middle School Students (과학 탐구 기능을 강화한 수업이 중학생의 탐구 능력과 과학 태도에 미치는 효과)

  • Kim, Hyunry;Son, Junho
    • Journal of the Korean Society of Earth Science Education
    • /
    • v.15 no.1
    • /
    • pp.1-15
    • /
    • 2022
  • In a situation in which online classes were suddenly introduced due to COVID-19, there were many cases where learners did not properly learn science process skills that were not presented in the achievement standards for reasons such as reducing the number of class hours. It is difficult to expect positive science inquiry ability and science attitude from learners who have entered middle school without understanding the process skills. Therefore, in this study, the effect on science inquiry ability and science attitude was investigated by developing worksheets with enhanced process skills and applying it to learner-centered teaching linked online and offline. As a result, it was confirmed that there was a statistically significant positive difference between both. Based on this research, it is expected that students will pay attention to the process skills, which is the basis of science subjects, and continue to experience the process skills through learning-centered classes.

A Study on the evaluating proper house rental supplement for poors (공공임대주택 사업의 적정 주거비 보조금에 관한 연구)

  • Lee, Dong-Un;Ok, Seon-Ho;Kim, Yeong-Su
    • Korean Journal of Construction Engineering and Management
    • /
    • v.8 no.2
    • /
    • pp.59-67
    • /
    • 2007
  • The cost of low-income groups's housing expenses have been weighting since 2000. To solve this problem, governments encourage supplying rental apartments for them. House rental supplement is most common things to solve housing problem in an advanced country but there is neither earning rate nor assessment standards in our country. Therefore, studies on house rental supplement are required to develop this systems. Hence in this study, we try to suggest both proper house rental charge to encourage nongovernmental construction and house rental supplement, considerng ability to pay.

Influential Factors of Continuous Residence in Profit Assistant Living Elderly Facilities -Focused on Literature Review of the Cases of the United States- (의존형 유료노인시설 거주의 지속성과 관련 요인 -미국 사례의 고찰을 중심으로-)

  • 이인수
    • Journal of the Korean housing association
    • /
    • v.11 no.1
    • /
    • pp.57-68
    • /
    • 2000
  • This study has been performed to review critical issues affecting continuous residence in profit(self-paid) assistant living facilities for the elderly in the United States. There are three factors influencing continuous residence of frail elderly in the facilities as long as they want without involuntary discharge : Financial ability, behavioral aspects, and facility management situation. Regarding financial ability, income, purchase of insurance policy, cashable assets, willingfulness to pay, and health status were found to be crucial determinants of continuous residence. Overall, 40-50% of those aged 65+ are financially able to stay in the assistant facilities as long as they want, without involuntary discharge. As for behavioral aspects, extroversions, congeniality, culture & life style, conscientiousness, preference for person, and physiological habits were found to be crucial determinants of continuous residence. As for the management situation, it is essential that facilities reach nature level of self-governing rights of the older residents and good local images, and conflicts among the residents and managing parties be resolved on the agreeable standards of inspectors. finally in this study, it is proposed that in Korea, national pension authority offer a liability package for assistant residence, for the case of individual bankruptcy.

  • PDF

Assessing the Factors that Drive Consumers' Intention to Continue Using Online Travel Agencies: A Heuristic-systematic Model Perspective

  • Hyunae Lee;Namho Chung
    • Asia pacific journal of information systems
    • /
    • v.29 no.3
    • /
    • pp.468-488
    • /
    • 2019
  • As the growth of online travel agencies (hereafter OTAs) accelerates, competition among hotels to gain exposure on the first page of OTA websites, and the financial burden, such as commissions hotels have to pay in return, are increasing. Therefore, to facilitate successful management in the tourism industry, it is important to establish what makes people continue the practice of using OTAs to book rooms in hotels and other accommodation outlets. By adopting the heuristic-systematic model (HSM), this study explores the factors that drive consumers' continued use of OTA and classifies them into heuristic cues (brand awareness, cost saving, and scarcity message) and systematic cues (recommendation quality and the ability to provide reputation). Furthermore, we divided the sample based on the location of hotels within and outside Korea, and investigated the different roles of the cues between two models. The results are expected to provide theoretical and practical implications for both OTAs and hotels.

Intellectual Capital and Its Role in Crisis Management During the COVID-19 Pandemic: An Empirical Study in Kuwait

  • ALNASSAFI, Fahd Marzouq
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.9 no.3
    • /
    • pp.113-121
    • /
    • 2022
  • The study aimed to assess the availability of intellectual capital in Kuwaiti private universities in terms of its three dimensions (human capital, structural capital, and relational capital), as well as its role in crisis management (crisis preparedness, crisis mitigation, confrontation, and response to the crisis, and learning from the crisis) during the COVID-19 pandemic. Members of the boards of trustees, university presidents, their deputies, and deans of the colleges were chosen as respondents to this study from a sample of (8) private universities in Kuwait, with the sampling unit consisting of leaders in these universities. The study revealed that all dimensions of intellectual capital play a statistically significant impact in executing crisis management during the COVID-19 pandemic at Kuwaiti private universities after conducting the data analysis process. The study concluded that universities should pay attention to intellectual capital in all its dimensions (human capital, structural capital, and relational capital) because of its role in improving their ability to implement crisis management strategies and strive to improve their capabilities to face crises by implementing crisis management strategies.

OJT Characteristics and OJT Outcomes in a Domestic Travel Industry: Moderating Effect of Tie Strength (OJT 특성요인과 OJT 성과 간 관계에서 훈련자-피훈련자 관계강도 조절효과 분석: 국내 여행서비스업 초기 경력자를 대상으로)

  • Park, Chan-Joo;Chang, Ji-Hyun
    • Journal of Distribution Science
    • /
    • v.14 no.5
    • /
    • pp.39-50
    • /
    • 2016
  • Purpose - The purpose of this study was to substantiate the relationship between on-the-job training (OJT) characteristic factors and OJT outcomes and the moderating effect of the tie strength between a trainer and a trainee on the relationship. OJT characteristic factors were composed of a unit of work to be learned, trainee's motivation, trainer's ability, OJT design, and OJT support. OJT outcomes included job satisfaction and organizational commitment in the research. The tie strength means a sense of intimacy with a trainer. All of the OJT characteristic factors, OJT outcomes, and the tie strength were defined operationally as the perceived ones by a trainee. Research design, data, and methodology - This study analyzed the data of 302 employees in a domestic travel agency as early career for seven years or less. The main methods for the analysis were multiple linear regression analysis and moderating effect analysis. The whole process of the data analysis was conducted using the SPSS 21.0 for windows. Results - The results of the study are as follows: First, every five element of OJT, including unit of work to be learned, trainee's motivation, trainer's ability, OJT design, and OJT support, showed positive influence on OJT outcomes - job satisfaction and organizational commitment. Second, the tie strength between a trainer and a trainee was positively related with OJT outcomes. Finally, the strength of ties between the trainer and the trainee was found positively to moderate the relationship of a unit of work to be learned, OJT design, or OJT support, with OJT outcomes. However, the moderating effect of the tie strength was not significant statistically between the trainee's motivation or the trainer's ability, and OJT outcomes. Conclusion - In the study, it was demonstrated that every OJT characteristic factors have a positive contribution to job satisfaction and organizational commitment for early career employees. In addition, the study showed the need to pay attention to improve the quality of relationships between trainers and trainees, in order to increase the impact of a unit of work to be learned, OJT design, and OJT support. These findings suggest the implications in the three factors as external factors that constitute OJT. The three factors are made by HRD practitioners who are involved in design and operation of the program as well as their interventions to improve the quality of the relationship between trainers and trainees. On the other hand, it was demonstrated in the research that trainee's motivation and trainer's ability, regardless of their tie strength, have a direct impact on OJT outcomes by itself. Moreover, the trainee's motivation and trainer's ability are intrinsic characteristics, rather than external factors that constitute OJT. Therefore, they are unlikely to be changed by HRD practitioners' interventions. In conclusion, it was argued in the research that the trainee's motivation and trainer's ability should be a consideration in selecting and matching partners in OJT participants before starting OJT.

A Study on Model Establishment of Efficient Educational- Industrial Cooperation in Foodservice Industry (외식산업에 있어 효율적인 산학협동 모델 설정에 관한 연구)

  • 진양호
    • Culinary science and hospitality research
    • /
    • v.9 no.1
    • /
    • pp.121-138
    • /
    • 2003
  • The Foodservice Industry is Intensive labor industry by human traces service. Presently activation of Educational-Industrial cooperation is essential to Foodservice Industry. The Purpose of this study is establishment of a plan far efficient operation in educations-industrial cooperation among the foodservice industries. For achieve the purpose of study used the theoretical and positive method. The result of this study was that the attribute of the educational-industrial cooperation appeared the factors, Suitable duty, Support of business, Operation of program, A speciality, Participation, A pay, Connection, Support Finally the educational-industrial cooperation in foodservice industrial will need like this. First, the Educational world gives a course of study by a jog analysis. Next, the Industrial world gives various information to students, the spot arrangement suit student´s ability and gives suit job, etc.

  • PDF