• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.923-931
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• 2021

The aim of the present study is to analyze the financial performance of converted commercial bank from non-banking financial institution through a case study of Bangladesh Commerce Bank Limited as sample organization. It is observed that the bank is able to achieve a stable growth rate in total deposits, total loans and advances, and net income after tax during the period of 2015-2019. Researchers also calculated some ratio analysis and noticed that the financial position of Bangladesh Commerce Bank Limited was not so strong because bank's ROA, ROE, NIM and other ratios were below standard. Researchers used secondary data that were examined by using descriptive statistical tools and panel data regression model. Result shows that Bangladesh Commerce Bank has satisfactory operating efficiency, assets management efficiency, and gives loans to customers. In addition, the present study has tested some hypotheses regarding net income after tax, ROA and ROE with total assets, total loans, total deposits and interest income. These hypotheses have been accepted, which means there is no significant influence of the independent variable on the dependent variable. The study suggests that Bangladesh Commerce Bank Limited had the opportunities to make their financial position stronger by utilizing their good financial position and management efficiencies.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• KDI Journal of Economic Policy
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• v.43 no.2
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• pp.1-22
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• 2021

The effects of social distancing measures on income distributions and aggregate variables are examined with an off-the-shelf heterogeneous-agent incomplete-market model. The model shows that social distancing measures, which limit households' labor supply, can decrease the labor supply of low-income households who hold insufficient assets and need income the most given their borrowing constraints. Social distancing measures can therefore exacerbate income inequality by lowering the incomes of the poor. An equilibrium interest rate can fall when the social distancing shock is expected to be persistent because households save more to prepare for rising consumption volatility given the possibility of binding to the labor supply constraint over time. When the shock is expected to be transitory, in contrast, the interest rate can rise upon the arrival of the shock because constrained households choose to borrow more to smooth consumption given the expectation that the shock will fade away. The model also shows that social distancing shocks, which diminish households' consumption demand, can decrease households' incomes evenly for every income quantile, having a limited impact on income inequality.

• Journal of dental hygiene science
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• v.19 no.1
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• pp.48-59
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• 2019

Background: The purpose of this study is to provide the data for discussions related to oral health promotion policies for single-person households by analyzing the status of unmet dental needs and related factors in single-person households in Korea, based on the Anderson model. Methods: The data, obtained from 544 single-person households of those over 20 years old who were targeted for the 6th Korea National Health and Nutrition Examination Survey, were analyzed through a complex sample frequency analysis, complex sample cross analysis (Rao-Scott chi-square test), and complex sample binary logistic regression analysis on a complex sampling design. Results: The most frequently given reason for an unmet dental need among single-person households was economic (52.4%). Factors related to the unmet dental needs of single-person households are smoking, which is a predisposing factor; personal income levels, which are an enabling factor; chewing discomfort; and limited daily activities, which are need factors. Smokers, the high-income group, the chewing-discomfort group, and the limited activity group showed high unmet dental care experience. Smokers had a 2.75 times higher rate of unmet dental care than non-smokers, and the high-income group had a 5.29 times higher rate of unmet dental needs than the median group. The rate of unmet dental needs for the chewing discomfort group was 3.27 times higher than the non-chewing discomfort group, and the limited activity group had a 7.87 times higher rate of unmet dental needs than the non-limited activity group. Conclusion: It is necessary to map out policies designed to help maintain and promote met dental needs considered to be internally heterogeneous to single-person householders, based on the Anderson model.

• Land and Housing Review
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• v.11 no.3
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• pp.11-19
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• 2020

This study aims to examine the relationship between the improvement of the income distribution index from the late 1980s to the 1990s and large-scale housing supply projects such as the 2 million housing construction project. Looking at Korea's economic development in terms of income growth and distribution, GDP has continuously increased since the establishment of the government, especially in the late 1980s. The Gini Index, a representative income inequality index, rapidly deteriorated in the early 1970s, and gradually improved from the late 1980s. The 2 million housing construction project, announced in 1988, supplied a third of the existing nationwide housing stock of 6.5 million units in three years. The project cost was 65 trillion won, equivalent to 50% of Korea's GDP at the time. This study questioned whether the ratio of the number of employed workers in the construction industry was a variable directly affecting the Gini Index. To verify this, the causal relationship between the proportion of employed workers in the construction and manufacturing industries and the Gini Index from 1979 to 2008 was statistically analyzed. For this, the ARIMA model was established for each variable, and the correlation of their residuals was verified. The 2 million housing construction project had the effect of improving income inequality in terms of rising wages for production workers and creating jobs for the low-educated and low-income class. During the project period, the number of middle-income earners increased sharply, and the income gap between the high-income and low-income earners greatly decreased. The expansion of the construction volume can be used as a powerful and direct policy tool for improving income distribution. However, the effect may be limited. When the proportion of workers exceeds the threshold, the effect is weakened.

• 사회경제평론
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• v.31 no.3
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• pp.1-27
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• 2018

We evaluate the income-led growth policies introduced in the first year of 'the Moon Government', and try to find ways to extend policy packages. We emphasize the expansion of fountain effects, reinforcing trickle-down effects, and fiscal expansion. Nevertheless, we still face two deep problems. It is hard to reverse the long-run downward growth trend due to population decline. It is also hard to overcome the chronic inefficiency in resource allocations originated from the Korea-specific monopolistic structure. We still can take advantage of income-led policy, but the growth effect will be limited if our efforts just remain in mild improvement of income distribution. We have to challenge the broader reform agenda if we really aim at great paradigm shift.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.111-122
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• 2021

The main purpose of the present research is to analyze the effects of trade, financial globalization, and technological progress on income inequality in the Indian economy over the period from 1982 to 2018. For this purpose, the study uses economic growth, financial globalization, trade openness, technological development, and economic inequality variables with appropriate proxies. The study employs the Auto Regressive Distributed Lag (ARDL) approach to co-integration and VECM based Granger causality approach to estimate both the short-run and long-run relationship and causality among variables. Using the ARDL bounds test, the study finds a long-run co-integrating relationship existing among the variables in the model. The study confirms the existence of a positive and significant impact of technological progress on income inequality. Further, globalization's limited impact reflects two offsetting tendencies; trade globalization is associated with a reduction in income inequality, while financial globalization is related to an increase in inequality. The results of VECM based Granger causality approach further confirm that technological progress, trade, and financial globalization causes income inequality both directly and indirectly through economic growth and inflation. In case of India, the results of this research can significantly facilitate stakeholders and policymakers in devising policies towards effective globalization and technological innovation for inclusive growth.

• Health Policy and Management
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• v.18 no.4
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• pp.23-48
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• 2008

Although the universal health insurance, National Health Insurance (NHI), have improved access to health care and financial burden of health care costs for Koreans, limited coverage of the NHI leads to high out-of-pocket payment for health care. This study examines financial burden of household health expenditures by income level. Data from the Urban Household Expenditure Survey from 1985 through 2005 is analyzed and household expenditure is used as a proxy measure for income. Health expenditures include spending for inpatient care, ambulatory care and pharmaceuticals. If a household spends health expenditure above 40% of household consumption except for foods, that is defined as catastrophic health expenditure. Access to health care for the lowest income group had been improved for two decades relative to other income groups as well as in absolute term. However, both financial burden of health expenditures and the proportion of households that experienced catastrophic health expenditure had been increased in the lowest income group. Study findings have several policy implications. First, in terms of financial burden of health expenditures. the differences among income groups decreased until 2000 but it was worsen in 2005. This suggests that recent policies for extending NHI coverage are not enough to improve the disparity by income level. Second, a differential catastrophic coverage by income level would be an effective strategy that relieves financial burden for low income group. Third, since the catastrophic coverage is applied to only covered services by the NHI, additional strategy for uncovered services should be considered.

• International Journal of Human Ecology
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• v.5 no.1
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• pp.117-130
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• 2004

Poverty is an important issue, not only in developing countries but also in industrialised societies. In 1999 15% of the European population have been in risk of poverty and the number of people living in poverty in Germany continues to increase. As poverty concerns all aspects of life, it influences health, well-being and the nutrition of the people living on low-income. Although this problem is obvious, only few surveys have been conducted to analyse it and therefore there is only limited information on the nutritional situation and nutrition behaviour of the poor. A qualitative study, which looked closely at the nutrition behaviour of 15 low-income families, was carried out in Giessen, Germany. The results showed that the nutritional situation of poor families differs from that families with a higher income have, the reasons being that their scope for action is restricted by a shortage of money and that there is a lack of skills and knowledge to provide family members with adequate nutrition. Strategies to improve the nutrition situation of poor families should aim at encouraging them to acquire relevant information and appropriate skills to adopt a healthier diet within their financial, social and cultural constraints. Also there have to be socio-political arrangements, which improve existing financial and social provisions as well as preventive educational measures.

• Korean Journal of Child Studies
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• v.12 no.1
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• pp.113-128
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• 1991

The purpose of this study was to analyze the environment of poverty children as reported by the children on a questionnaire. The conception of the environment was divided into the physical environment and the sociopsychological environment. The dimensions of the physical environment included household, cultural, and play conditions. The sociopsychological environment included structural (family values, family relationships, and the reinforcement system) and process variables(affect, care, and communication). For the purpose of this survey was administered to 122 children living in a poverty area and 102 children living in a middle-high income area. Statistics used for data analysis were frequency, distribution, percentile, mean and one-way ANOVA. Major findings showed that (1) The physical environment as reported by the poverty children was meager compared with that of children in the middle-high income area: the households were more overcrowded, and cultural conditions, play materials, and space was more limited. (2) The Structural conditions of the sociopsychological environment as perceived by poverty children were more material and physical than that of children in the middle-high income area: family values were oriented more toward materialism: family relationships were more negative and distant: and the reinforcement system was based more on material reward and physical punishment. (3) Process variables were perceived by poverty children as more laissez-faire and rigid; the parents neglected their children and communicated unilaterally more than the middle-high income parents. (4) Poverty children's perception of the causes of poverty and wealth were perceived as personal and social factors.