• 한국주거학회논문집
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• 제26권1호
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• pp.71-79
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• 2015

This study was aimed to explore housing costs and housing cost burdens of early-career young renter households in Seoul Metropolitan area. Between March 10 and April 24, 2014, an online questionnaire survey was conducted to young professionals in Seoul Metropolitan area living apart from their parents. Among the responses collected, this study analyzed 476 useable responses from renter households. Major findings were as follows: (1) Jeon-se renters' deposit was average 2.24 times their annual income; deposit of monthly renters with deposit was average 6.7 times their monthly income and their monthly rent was 18.6 percent of their monthly income; and monthly rent of monthly renters without deposit was about 23 percent of their monthly income; (2) thirty percent of the respondents were found to have housing cost burden paying 25 percent or more of their income for rental costs; and (3) about 55 percent received parental supports to pay current housing costs. The study findings implies that it is critical to extend provision of affordable housing units with small or no deposit for beginning-stage professionals.

• 한국공간구조학회논문집
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• 제13권2호
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• pp.93-99
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• 2013

Korea has been striving for the development of the nation in various aspects. It will also have to make an effort for its continued development in the future. The problems of low-income groups that occur in those processes cannot be simply ignored now. It is needed to provide an equal opportunity to low-income groups so that they can be part of the society. The cycle of economic problem should be disconnected through this process. Farm-Housing is one of the solutions to this problem. Its purposes are not only to provide residence in the complex, but to gain income through various activities, such as production, distribution and consumption, and solve part of the economic problems of the people living in the Farm-Housing. To sell the products of Farm-Housing, the neighboring cities need to be designated as a hinterland. For this reason, Farm-Housing needs to be located in the suburban area of large cities. However, the current laws and policies make it difficult to construct Farm-Housing in suburban areas. Presenting plans to solve such problem is the purpose of this paper.

• 농촌계획
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• 제20권4호
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• pp.193-208
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• 2014

This study aims to identify feasible policy direction of the 6th industrialization in agriculture based on the current agricultural and rural environment in Korea. To do so, this study employes a heckman selection model to correct a probable selection bias, utilizing the Korean agricultural census in 2010 and the agricultural statistics of farm enterprises in 2011. This study focuses on the differences of the farm and off-farm income determinants, according to conjoint types of the 6th industrialization such as Type 1 (primary+secondary+tertiary) vs. Type 2 (primary+secondary or primary+tertiary). The empirical results show Type 2 has much higher possibilities to earn farm and off-farm income in Korea, especially for farm enterprises. This study concludes with providing some policy implications reflecting rural and agricultural environment in Korea.

• Journal of Korea Trade
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• 제25권7호
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• pp.41-55
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• 2021

Purpose - This paper empirically investigates the relationship between the Economic Complexity Index (ECI) and the level of development. Moreover, this research attempts to discover the determinants of ECI in the globalization wave. Design/methodology - Our empirical model considers the relationship between ECI and the level of development in middle- and high-income economies from 1995 to 2010 by using systemic qualitative analysis, including OLS, fixed-effects, and system GMM. Next, this research used OLS regression to find the determinants of ECI. In particular, we compared the effects of different factors on ECI in the different development stages. Findings - Our main findings can be summarized as follows: 1. If the ECI increases by 1, it could lead to an increase of about 30% in the level of development in middle- and high-income economies. 2. Human capital plays an important role in the development of and increase in ECI. 3. GVC participation and outflow FDI enhance an increase in ECI, in particular in middle-income economies. 4. The development of manufacturing industries is helpful to increase ECI; however, middle-income economies should pay more attention to their comparative advantage industries. 5. R&D has positive effects on the ECI. Originality/value - To the best of our knowledge, this is the first paper that uses systemic qualitative analysis to investigate the relationship between ECI and the level of development. The paper provides suggestions for policy makers to increase ECI under the current wave of globalization, in particular in middle-income economies.

• 노동경제논집
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• 제28권3호
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• pp.77-109
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• 2005

한 사회가 가지고 있는 내재적 갈등의 정도는 전통적인 소득불평등이라기보다는 양극화지수로 보다 잘 표현될 수 있다. 현 연구에서는 Esteban-Ray류의 '집단내 동질성-집단간 이질성' 접근법에 근거하여 양극화 개념을 소개하고 그들이 개발한 지수를 이용하여 외환 위기 직전인 1997년도 이래 소득분포의 양극화가 어떻게 진행되어 왔는가를 분석하였다. 주요 발견 내용을 다음과 같다. 첫째, 총가구소득을 이용하여 분석할 경우, 지니 계수로 표현되는 전통적인 소득불평등 지수와 비교하여 양극화 지수는 훨씬 빠른 속도로 증가해왔다. 이는 소득을 기준으로 볼 때 한국 사회에 잠재해 있는 사회 갈등 수준이 지니 계수로 표현되는 것보다 훨씬 심각한 속도로 증가해 왔음을 의미한다. 둘째, 최근의 외환위기 이전과 비교하여 이후에 양극화 지수의 값이 전반적으로 증가해온 것은 일차적으로 저소득층과 고소득층 사이의 소득격차가 증가해왔기 때문이지만 집단 내 (특히 저소득 집단 내) 소득격차가 줄어들었기 때문이기도 하다. 셋째, 총가구소득의 양극화는 근로소득이라기보다는 주로 비근로소득의 양극화에 의해 주도되어왔다.

• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 한국산학기술학회논문지
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• 제5권6호
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• pp.562-570
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• 2004

REIT(부동산투자회사)가 우리나라에 도입된 지 몇 년이 경과하였으나 CR-REITs 이외에는 아직 활성화되지 못하고 있는 실정이다. REITs가 활성화되면 부동산 투자수익률에 대한 합리적인 기대를 바탕으로 부동산 간접투자가 증대하게 될 것이다. REITs의 활성화를 위해서는 세제혜택, 설립 및 운영기준의 완화, 소액투자자 보호제도의 정비, 회계기준의 신설, 자산운용규정의 정비, 1인당 소유지분의 확대, 자산구성비율 완화 등의 조치를 검토해야 한다.

• 한국잠사곤충학회지
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• 제55권1호
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• pp.6-10
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• 2019

Current status and prospect of sericultural industry in Gyeonsangbukdo were examined through history and business of institute, sericultural status of Gyeongsangbukdo, purchasing results, and prospects of Gyeongsangbukdo. Silkworm & Insect Business Center was established in 1911 as Sericultural training institute. Original silkworm 400 case, and Nuedongchunghacho inoculant 100 box will be spreaded. Sericultural farmer is 339 and 41.5 percent on the whole country in 2016. Ten thousand kilogram of cocoon was purchased by institute in 2016. Farm income was increased to 13.7 million won and purchased cocoon 9,875 kg in 2017. To activate sericulture Gyeongsangbukdo will support Hanbok Institute in 2019 and make sericultural complex.

• Journal of Preventive Medicine and Public Health
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• 제56권2호
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• pp.111-127
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• 2023

Objectives: Pre-pregnancy diet has an important role in preparing for healthy generation. However, evidence on this issue has been scarce. A scoping review synthesising current evidence will support the demand to map 'what has been researched' on pre-pregnancy diet and maternal and child health. Methods: Systematic search was performed using PICOS (Population, Intervention, Comparison, Outcomes, and Study design) framework in electronic databases. Articles were screened for eligibility, summarized, and the quality was assessed using the National Institute of Health assessment tool. The review structure complies with Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scoping Reviews guide. Results: Forty-two articles were included after full-text screening. Twenty-five studies were in high-income countries (HICs), six in each upper-middle income, five in lower-middle income countries (LMICs), and one in low-income countries (LIC). Based on the regions: North America (n=16), Europe (n=5), South America (n=4), Australia (n=4), Asia (n=5), Middle East (n=2), and sub-Saharan Africa (n=1). The two-most observed diet-related exposures were dietary pattern (n=17) and dietary quality (n=12). The most assessed outcome was gestational diabetes mellitus (n=28) and fetal and newborn anthropometry (n=7). The average quality score±standard deviation was 70±18%. Conclusions: Research related to pre-pregnancy diet is still concentrated in HICs. The context of diet may vary; therefore, future research is encouraged in LMICs and LICs context, and Mediterranean, South-East Asia, Pacific, and African regions. Some maternal and child nutrition-related morbidity, such as anemia and micronutrient deficiencies, have not been discussed. Research on these aspects will benefit to fill in the gaps related to pre-pregnancy diet and maternal and child health.

• 대한물리의학회지
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• 제19권3호
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• pp.103-110
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• 2024

PURPOSE: This study aims to analyze the prevalence and risk factors of stroke in Korean older adults and provide basic data for stroke prevention. METHODS: Based on the data from the 2019-2021 Korea National Health and Nutrition Examination Survey, 5,750 adults aged 65 or older who participated in the health survey were selected. Risk factors for stroke were analyzed through complex sample multiple logistic regression analysis. RESULTS: As a result of this study, the prevalence of stroke among the subjects was 6.20%. Stroke risk factors were elderly, male, low personal income level, and current and past smoking experience. The risk of stroke prevalence was OR 1.076 (95% CI 1.048-1.104) higher with each age increase. According to gender, the risk of stroke prevalence was OR 1.587 (95% CI 1.068-2.358) higher in males compared to females. In the case of individual income level, the risk of stroke prevalence was OR 1.509 (95% CI 1.011-2.253) higher in Q1, the lowest compared to Q4, which has the highest income level, and it was not significant in Q2, and Q3. Compared to non-smokers, current smokers had an OR 1.717 (95% CI 1.087-2.712), and past smokers had an OR 1.546 (95% CI 1.095-2.183). CONCLUSION: The prevalence of stroke in Korean older adults was 6.20%, and the risk factors for stroke were old age, men, low individual income level, and smoking. Therefore, prevention programs and smoking cessation education are needed for subjects with stroke risk factors.