• Journal of Convergence for Information Technology
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• v.10 no.1
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• pp.75-81
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• 2020

This study analyzed the annual difference of firm's book income, taxable income and BTD that before and after the 2009 corporate tax rate cut and 2018 corporate tax rate increase. ANOVA analysis was performed for each item by year, and post hoc was performed after homogeneity test of variance. The research results are as follows. First, the book income at corporate tax rate cut was higher than taxable income, and BTD in 2008 was significantly different from other years. Second, the book income at corporate tax rate increase was less than taxable income, and BTD in 2017 was also significantly different from other years. In other words, the firm is performing appropriate profit adjustments to reduce of tax burden when the corporate tax rate changes. Because of this, the BTD in the year immediately before the corporate tax rate change is different from other years.

• The Korean Journal of Franchise Management
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• v.6 no.1
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• pp.21-41
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• 2015

The purpose of the study is to review the real situations of the income-gap between urban and rural areas which is focused on as one of the biggest issues revealed in the process of Chinese economic development and to find out which factors will alleviate or deteriorate such income-gap, also to find out such factors will effect differently on the regional characteristics. To analyze it, six factors such as industrialization-ratio, urbanization-ratio, tertiary industry-ratio, the level of both governmental educational support and agricultural support, and Chinese dual-economic structure are considered as explanatory variables, and OLS regression analysis was implemented to the factor data for the period of 1986-2007 about Chinese 31 districts(castles and cities). The results of the analysis show that both industrialization factors and urbanization factors affect significantly to alleviate income-gap between urban and rural areas, and as predicted, they also shows that dual-economic structure between urban and rural areas is the most biggest factors to enlarge the above mentioned income-gap. However, in accordance to the different level of economic development in eastern, central, and western districts the study shows that such factors will affect them differently respectively. The contents are as follows; In eastern district governmental educational support factor will affect the most great influence to alleviate the income-gap, in central district industrialization factor will affect the most great influence to alleviate the gap, and western district governmental agricultural support factor will affect the most great influence to alleviate the gap. Therefore, in solving the issue of income-gap between urban and rural areas in China we recommend that it is necessary for more differential policy in considering regional characteristics than unilateral policy to Chinese whole areas.

• Journal of the Korean Home Economics Association
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• v.36 no.9
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• pp.49-62
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• 1998

This paper investigates the parenting stress of fathers who have preschooler. At first, a causal model constructed, including the parenting stress as a dependent variable and the psychological characteristics of paternal self-esteem and parenting efficacy as parameters. Based on the change of parenting stress, self-esteem and parenting efficacy according to various pertinent to fathers, the causal effect of various variables effecting on the paternal parenting stress is analyzed. The SPSS PC program was used for the statistical analysis, where fully exploited were frequencies, percentages, means, standard deviations, Cronbach α, one-way analysis(ANOVA), path analysis. The results can be summarized into 3 parts, in conclusion: 1) The younger a father is, the higher paternal self-esteem becomes. Paternal self-esteem trend was there, for a father who is a member of large family, and for a father whose education level is high, and for a father whose occupation is professional. Regarding parenting sense of competence, a father shows confidence when he has more income, more educated and less children. 2) The variable analysis effecting on the parenting stress dut to the paternal environment shows that a father feels more stress when his income is less and his spouse is working. The sub-factor analysis on the parenting stress shows that 'typical stress dut to the parenting' increases when his income is less and his spouse is working, and 'pressures pertaning to the parental role and distress' increases for a father with less income, working spouse, less educated and non-professional job. Further 'guilty to the parenting by others' shows higher for a father with less income and a working spouse. 3) The path analysis, which were performed to check the causality of the parenting stress dut to various variables, shows that the self-esteem and the parenting efficacy are significant factors directly effecting on the paternal parenting stress, and the job-satisfaction and marriage-satisfaction are significantly effecting on the parenting stress both directly and indirectly.

• 한국노년학
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• v.37 no.4
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• pp.835-852
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• 2017

The purpose of this study was to examine the moderating effects of social support on material hardship of low-income elderly people that have been excluded from the National Basic Livelihood Security System. For this research, data of 255 persons aged 65 and over were collected using a survey conducted in 2014 by the National Human Rights Commission of Korea on the minimum living cost of low-income household. Data analysis was performed through descriptive analysis, correlation analysis, and multiple regression analysis with STATA13. According to the results, the average level of material hardship in low-income elderly people was 1.45 out of 6, with the most hardship shown in heating and health care. The results of multiple regression analysis showed that when low-income elderly people became excluded from the system, they suffered more than the recipients. They also showed that the social support system of low-income elderly people brought a negative impact on their material hardship when they were connected by the strong social support system. In other words, social support system reduced their material hardship caused by exclusion. Based on the results, this study suggests some practical and political means to reduce material hardship of low-income elderly people.

• Korean Journal of Agricultural Science
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• v.37 no.1
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• pp.143-149
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• 2010

This study analyzed the income of large scale honey bee farming of Korea. Using a questionnaire, 44 large scale honey bee farming farmhouseholds were surveyed. The average hive sizes are 258. The results are as follows. First, gross receipts of bee farming farmhouseholds are 50,342 thousand won, and it's components are honey 71%, bee selling and/or lent 26%. Second, working expenses are 23,778 thousand won that is 47% of gross receipts. Feed costs are 38.2%, material costs are 23.9%, hired labor costs are 11.0%, moving costs are 10.1%. Finally, receipts per hive are 195.1 thousand won, working expenses per hive are 23,778 thousand won, so income per hive is 103.0 thousand won.

• Journal of the Korean Home Economics Association
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• v.38 no.1
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• pp.139-154
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• 2000

The purpose of this study was to identify the changes in transportation expenditure patterns of urban households during 1985-19o8. The data were drawn from 'Annual Report on the family Income and Expenditure Survey' by National Statistical Office, Republic of Korea. For data analysis, frequency, percentile, mean, and multiple regression analysis were utilized by the SAS window program. The results of this study were as follows; Frist, the levels of public transportation expenditure showed increasing trend, whereas the portions of public transportation expenditure have showed decreasing trend during 1985-1998. And both the level and the portion of private transportation expenditure showed increasing trends during 1985-1998. Second, the marginal propensities to consume of public transportation have decreased, whereas the marginal propensities to consume of private transportation have increased during 1985-1998. Third, income elasticities of public transportation showed decreasing trend during 1985-1998, impling that consumers have less demand public transportation with increasing income. And income elasticities of private transportation showed increasing trend till 1993, and then showed decreasing trend till 1998, impling that consumers have perceived the car as one of necessary goods rather than luxury goods gradually since 1993.

• Journal of Families and Better Life
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• v.14 no.3
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• pp.223-236
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• 1996

The purpose of this study was to compare the financial status between Aged Households and Non-aged households. The sample obtained from 1993 KHPS, consisted of 3,425 Korean married couples including 2,915 of non-aged households and 510 aged households. Statistics employed for the analysis were frequencies percentile and t-test And Lorenz curve and Gini coefficient were used to compare the financial status of two groups. The results of this study were as follows. First financial status of aged households specially annual total income annual current income earned income and annual total expenditure were lower than those of non-aged households. Second Gini-coefficients of aged households' income and expenditure were greater than expenditure of them. Moreover Gini-coefficients of aged households' total asset and total debt were greater than those of non-aged households' However total asset of aged and non-aged households were smaller than total debt of two groups.

• Journal of Family Resource Management and Policy Review
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• v.5 no.1
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• pp.1-13
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• 2001

The purpose of this study was not only to identify real-life conditions of Korean-Chinese in Korea(clothing habits, eating habits, housing habits, economic life and leisure activities) but also to reveal the related variables that shall affect life quality. The subjects were selected from Korean-Chinese in Korea related to ‘Compatriots House’. The survey was conducted from June 20th to July 5th, 2000. A total of 225 questionnaires out of 350 were used as the final data analysis. All data were analyzed using the SAS/PC for frequency, percentage, F-test and Regression analysis. The study revealed the following results. 1. Significant differences were found in life quality of Korean-Chinese in Korea according to age(p<.05), optimum income (p<.001), health condition(p<.001), education level(p<.005), and entry motivation(p<.05). 2. Variable such as optimum income(β=.334) education level(β=-.190), monthly income(β=.170), health condition(β=.151), and self-esteem(β=.133) affected life quality of Korean-Chinese in Korea. Korean-Chinese’s life quality was explained by these variable(35%). The optimum income variable was the primary influential factor.

• Korean Journal of Human Ecology
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• v.7 no.1
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• pp.131-143
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• 2004

The purpose of this study was to examine the consumption expenditure structure for leisure & recreational service in urban households. For these purpose, the data collected 175 households in Pusan metropolitan city. Statistics employed for the analys were frequencies, means, one -way ANDVA, and multiple regression analysis. The major results of this study were as follows; Average monthly expenditure for leisure, recreational service was 190,342 won. And their expenditure for leisure & recreational service share was 12.89 % of total expenditure. Those expenditure with high income elasticity were hobby & culture education, and journey. And those with low income elasticity were play & inspection, and health & sports. In leisure & recreational service expenditure, the variables which influence were job and degree of household head, and income.

• Journal of the Korean Home Economics Association
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• v.34 no.5
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• pp.209-222
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• 1996

The purpose of this study is to apply ratio analysis, which indicates the rate of income to total expenditure, to examine wage-earners' overspending in Korea. We use the Family Income and Expenditure Survey produced by National Statistical Office Republic of Korea and total sample size is 40,691 including households complete income reported. Through the t-test, among 17 expenditure categories, overspenders is likely to spend more on housing, apparel, medical, education, and leisure expenditures more than non-overspenders significantly. Interestingly, overspenders have more income, but less financial assets than non-overspenders. To analyze the effect of socio-demographic variables on overspending, ordinary least square is utilized. The results shows that the more educated, larger family size, and older consumer tend to overspend. The results of study are leaded into two aspects. First, overspending can be solved by consumer education with efficient financial management practice. Second, overspending may be not solved unless policies in various ways enhance the overall quality of living to lessen each household's budget constraints.