• Title/Summary/Keyword: expenditures

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Working Wife's Employment-related Expenditures and perception of Economic Contribution to the Family (취업주부의 취업관련 지출과 가정경제에 대한 기여감)

  • 김혜연
    • Journal of Families and Better Life
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    • v.13 no.4
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    • pp.39-54
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    • 1995
  • The purpose of this study was to investigate working wife's employment-related expenditures and perception of economic contribution to the family and to examine the effects of variables on them, The findings showed that household income had the largest effect on employment-related expenditures of working wives. Working wives perceived their economic contributions to the family positively and the economic situation of wives was important. And domestic and childcare service expenditures had effected on their perceptions.

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Market orientation and investment decision of firms (기업의 시장지향성과 투자의사결정)

  • Pyo, Gyungmin
    • Knowledge Management Research
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    • v.20 no.4
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    • pp.119-129
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    • 2019
  • This paper is aim to test how market orientation is related to the investment decision making. After controlling for firm-specific factors, this study finds a significantly positive relationship between market orientation and R&D expenditures, especially firms with high ratio of intangible assets and low ratio of abnormal inventory assets. Under conditions of low quality of earnings, the negative relation between market orientation and R&D expenditures is enhanced in electronic related industries. This indicates that the relation between market orientation and R&D expenditures may exhibit more reasonable patterns for investment decision of firms in technology driven business environment.

Development and Application of a Model for Estimating Social Expenditures in Korea (한국의 사회보장비 산출모형 설정과 추정)

  • Gho, Kyung-Hwan
    • Korean Journal of Social Welfare
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    • v.39
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    • pp.41-73
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    • 1999
  • There are few studies on the estimation of social expenditures, since few efforts so far have been made to introduce and study social expenditures based on OECD standards. Previous studies focused on the total amount based on ILO and IMF criteria, which is limited in the estimation of social expenditures by function and in detail. Accordingly, government and research institutes have faced difficulties from the lack of relevant statistics in establishing policies and performing research. This study, therefore, aims to develop an estimation model for social expenditures, and define the scope of the social security scheme and finances. In the process of developing this model, the accuracy of the scale of social expenditures estimated according to OECD criterion was also considered. Specifically, efforts were made to secure transparency of estimation through omission or duplication of expenditures. The estimation of Korea's social expenditures is applied to this model. The estimates for the year 1997 revealed 30,918.2 billion Won or 6.82% of GDP, which is a 20.8% increase per annum.

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The Impacts of Research and Development Expenditures on Values of U.S. High-Tech Firms (미국 High-Tech 기업의 연구개발 지출이 기업가치에 미치는 영향)

  • Jeon, Ho-Jin;Park, Young-Tae
    • International Area Studies Review
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    • v.12 no.2
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    • pp.149-173
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    • 2008
  • This paper empirically studies the relationship between R&D expenditures and firms value. First, we can conjecture that R&D expenditures are enhancing the firms value. Such findings depend on an existing research, which R&D expenditures are intangible asset rather than expenses. Although, under U.S. accounting standards, financial statements do not report intangible assets but costs. Second, we can conjecture that short-term, the rate of increase in R&D expenditures had negative influence on firms valuation, because such findings indicates that R&D spending of costs incur mis-pricing. But long-term, consistently R&D expenditures may attract investors on the stock market. Third, lately firms focus on capital efficiency management, such a firms R&D expenditures incur high ROE. Generally investors put too much confidence in capital efficiency management and high ROE may attract investors on the stock market. Finally, High-Tech through the R&D investment improve firms competitive advantage, by competitive advantage, firms have reduced cost and raised productivity in the end improve firms value.

The Effect of Status Type on Clothing Expenditures: Status Consistency and Status Inconsistency (지위일치.불일치 유형에 따른 피복비 지출에 관한 연구)

  • 박광희
    • Journal of the Korean Home Economics Association
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    • v.35 no.4
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    • pp.1-14
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    • 1997
  • The purpose of this study was to investigate the effects of consumer's status type (status consistency and status inconsistency) on clothing expenditures. Data were obtained from Urban Household Economy Survey published by the National Statistical Office. Multiple regression analyses of variance and Scheffe tests were4 utilized in this study. The effect of the status inconsistency was categorized by three variables such as education occupation and income levels of households. The overprivileged status group which had higher levels of income than the levels of occupation of education spent most on clothing whereas the underprivileged status group which had higher levels of income than the levels of occupation of education spent least on clothing. This study showed that there were significant differences in clothing expenditures among status groups classified by levels of income and education or by levels of income and occupation. Among status group classified by levels of education and income there was a significant difference in clothing expenditures between overprivileged status group and underprivileged status group. In conclusion income has the strongest effect on the clothing expenditures. The results of study can help to understand consumer buying behavior and also give insights of marketing strategy in the apparel industry.

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Perception of Financial Risk and Expenditures for Insurance by Household Characteristics (가계특성에 따른 재무위험 인지와 보험료 지출)

  • 김경자
    • Journal of Families and Better Life
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    • v.21 no.6
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    • pp.43-51
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    • 2003
  • The purpose of this research was to investigate the perception of financial risks and expenditures for insurance by household characteristics. Data were collected from 598 housewives by online survey on Dec., 2001. Results indicated that respondents had perceived the risk of unemployment most among three types of risks. Household characteristics reflecting financial needs in emergency case had positive effects on the perception of risks, and hence the expenditures for insurance, in general. On the other hand, the level of emergency preparation had negative effects on the perception of risks and the expenditures for insurance. However, only credit-related risk had a positive relationship with the expenditures for insurance.

The Effect of TRIPS on the Relationship between R&D Expenditures and Patent Applications (특허권보호제도의 변화가 연구개발지출과 특허권 산출의 관계에 미치는 영향)

  • Jo, Seong-Pyo;Kim, Hui-Jeong
    • Journal of Technology Innovation
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    • v.14 no.3
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    • pp.43-69
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    • 2006
  • In this study, we examine the effect of TRIPS on the relationship between R&D expenditures and patent applications in manufacturing firms. The first set of tests examines the association between patent applications and R&D expenditures and firm specific factors such as firm size and capital intensity. The next set of tests adds environmental factors including R&D intensity of the industry and development of TRIPS. We divide the sample period into three subperiods according to the progress of TRIPS subperiod 1(1984-1988) before TRIPS, subperiod 2(1989-1994) after negotiation of TRIPS and subperiod 3(1995-2000) after agreement on TRIPS. Regression model reveals that the coefficient on firm size is significantly positive over the all sample Period, while that of R&D expenditures of R&D intensive firms is significantly positive in subperiod 2 and 3(1989-2000) and that of capital intensity is significantly negative only in subperiod 3(1995-2000). The findings suggest that the efficient intellectual property system promotes the patent application of R&D intensive firms.

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Demand Analysis of Clothing and Footwear: The Effects of Price, Total Consumption Expenditures and Economic Crisis

  • Kim, Kisung
    • Journal of the Korean Society of Clothing and Textiles
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    • v.36 no.12
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    • pp.1285-1296
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    • 2012
  • This study investigates the effects of changes in price, total consumption expenditures and economic sitations on Korean household demands for clothing and footwear using time-series data. The clothing and footwear category was reclassified as clothing, footwear and clothing services items for the demand analysis. This study utilized the Linearized Almost Ideal Demand System (LAIDS) model to analyze household demand. The results indicate that price and total consumption expenditures are significantly related to Korean household consumption expenditure allocations for clothing and footwear items. The effects of the IMF bailout crisis in 1997 and the global financial crisis in 2008 on household expenditure shares for clothing and footwear items were very weak and statistically insignificant. All the demand elasticities were estimated with respect to total consumption expenditures and prices. Clothing was expenditure elastic (greater than one) and other items were classified as inelastic. All the own price elasticities of demands were negative (other than clothing). Through the estimations of cross price elasticity the relationships between the demands for items and other item prices were evaluated (i.e., substitutes and complements).

Food Consumption Expenditures and Their Determinants: A Comparison of Employed & Non-Employed Elderly Households (노인가계의 식료품비 지출규모 및 관련요인 분석: 취업노인가계와 비취업노인가계의 비교를 중심으로)

  • 이윤금
    • Journal of Families and Better Life
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    • v.17 no.4
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    • pp.73-86
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    • 1999
  • Using the 1996 National Survey of Family Income and Expenditure Survey this study investigated the effect of employment status on food expenditure patterns of elderly households. The effect of employment status of elderly households was not significant in food-at-home expenditures while it was significant in food-away-from-home expenditures. As the results of this study income age family size education number of earners home ownership and region were found to influence the food-at-home expenditures of elderly households whereas income family size number of earners and education were significantly associated with the food-away-from-home expenditures of elderly households.

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A Study on the Influence of the Acceptability of Tax Expenditures to the Improvement of Healthcare (우리나라의 의료서비스 증진에 영향을 미치는 조세감면 수용성에 관한 연구)

  • Kim, Kwang-Yoon;Jeon, Jang-Sik
    • Korea Journal of Hospital Management
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    • v.4 no.2
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    • pp.330-353
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    • 1999
  • It is needed for human-being to get the better healthcare and to be educated well for happiness. In korea, they have had less interest in the healthcare than the education. In this study, the role of taxes was surveyed for the improvement of the healthcare. Many articales on the tax system of the healthcare were investigated. And it was searched also what is the key factors of tax expenditures for the improvement of the healthcare. Through a survey to the staffs of medical services, tax experts, the receiver of medical services and tax officiers, the gap of opinions in each group and the factors of tax expenditures were analysed. The findings of this study are as following: Firstly, For the improvement of the healthcare the acceptability of tax deduction is needed. Secondly, is found that there is a meaningful difference between the staffs of medical services and tax officiers in the acceptability of tax expenditures.

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