• 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.

• 정보학연구
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• 제8권4호
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• pp.75-90
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• 2005

In this paper I examined trades of general bank In KTB212 Futures for patterns which are best described by the behavioral finance literature. I reported the statistics for traders of profit or loss traders, number of traders, total trader gross trading income, revenue per contract. Thess results are acquired from the revenue scale and the trade contract scale. When traders are ranked on the basis of performance, successful winning traders are short positions in the KTB212. This result appears more faithful to large scale traders. The evidence suggests that large traders are able to act on the information flow. The measure of success is as total income, and the relationship between position holding and success is clear.

• 한국직업건강간호학회지
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• 제32권2호
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• pp.39-48
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• 2023

Purpose: This study aimed to understand how changes in income due to the COVID-19 pandemic have affected the health behavior and mental health status of self-employed individuals. Methods: We compared the health behavior and mental health status of regular wage workers and self-employed individuals with no change in income, with that of self-employed individuals with reduced income due to the spread of COVID-19. Results: Smoking status, average amount of smoking per day, changes in the amount of smoking and drinking due to COVID-19, drinking frequency per year, monthly binge drinking experiences, subjective stress, and suicidal thoughts experienced by self-employed individuals with decreased income were not only higher than those of wage workers and self-employed individuals with maintained income, but their happiness index was also lower than the latter group. Conclusion: This study suggests that the change in total household income due to COVID-19 adversely affects the health behavior and mental health status of self-employed individuals. However, COVID-19-related policies focus only on economic loss compensation, and the health behavior and mental health management for self-employed individuals is insufficient. Therefore, it is necessary to establish policies for health behavior and mental health management of self-employed individuals.

• 한국임상보건과학회지
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• 제4권2호
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• pp.582-592
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• 2016

Purpose. For more effective hospital management, it analyzes the trend through general characteristics, balance sheet, income statement, and financial ratio analysis, grasps the causes of the problems, and analyzes management of the hospital in order to use the result as baseline data for development of the hospital in the future. Methods. The collected data of 3 years from 2011 to 2013 about 3 tertiary hospitals in metropolitan cities from Alio (provider of public institution information; www.alio.go.kr), Health Insurance Review & Assessment Service (www.hira.or.kr), and the website of the Ministry of Health and Welfare (www.mw.go.kr) were analyzed and general characteristics, balance sheet, income statement, and financial ratio, analysis are used as data. Results & Conclusions. From the result of data analysis from 2011 to 2013, general characteristics, balance sheet, income statement, financial ratio analysis, and pie charts could lead to conclusions as follows. In the result of comprehensive analysis, the 3 tertiary hospitals showed increase of fixed expense due to extension of the buildings and so did the scale of fund and asset. Although medical revenue increased, the margin of increase for medical expense was greater than that of medical revenue, which consequently led to loss. In prediction for the 3 tertiary hospitals based on characteristics so far, it is expected to see improved revenue structure after building extension is completed, but it is necessary to exert management effort to maintain its optimal level by enhancement in stability of management and inventory turnover through management of inventories.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2001년도 추계학술대회 논문집
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• pp.184-187
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• 2001

The purpose of this study is to find the perceived risk which influences consumers' purchase attitudes so that consumers' participation in electronic commerce could be enhanced. Consumer behavior involves risk in the sense that any action of a consumer will produce consequences which one cannot anticipate, and some of which are at least likely to be unpleasant. The types of perceived risks are financial risk, performance risk, social risk, psychological risk, time loss, opportunity loss, privacy risk, fashion loss, delivery risk, seller's response risk and seller's fraud risk The findings are as follows: $\circled1$ The financial risk, performance risk, time loss, delivery risk, seller's response risk and seller's fraud risk have negative effects on the consumers' purchase attitudes. $\circled2$ There is no difference in the level of perceived risk according to the demographic factors such as age, education and income level.

• 보건행정학회지
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• 제17권3호
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• pp.68-86
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• 2007

This study was performed to explore the effect of customer satisfaction and switching barriers on customer royalties in medical services. 900 households, 1% sample were randomly selected from K city located in Kangwon province. Interview survey was performed with structured questionnaire for the entire people, 923 persons who experienced medical service utilization during one year before survey on time, september, 2002. In comparison of switching barriers by sociodemographic characteristics, lower income group and lower educated group showed the higher level of recognition level on availability of changing the service provider significantly. In terms of economic loss as one of switching barriers, the group of over aged 61, the lower income group and the lower educated group felt higher than other groups. Also, the time loss of switching barrier was recognized in 41-60 aged group and employee in service industry highly. For the perceived risk factor as another switching barrier, the high educated group showed the higher recognition level in performance risk and felt higher social risk than other groups. In analysis of customer satisfaction and loyalty levels by switching barrier components, the lower level of availability of changing the service provider and the higher level of recognition for economic and time loss, they showed the higher satisfaction and loyalty levels. In final step, multiple regression analysis showed the positive relationship between customer satisfaction, switching barrier and customer loyalties. Besides, the moderating effect of switching barrier in relationship between customer satisfaction and loyalties was significant and this results suggests that the influence of customer satisfaction to customer loyalties might be weakened in high level of recognition for switching barrier. In conclusion, perceived risk of economic and time loss as switching barrier is an important factor and should be considered in planning of marketing strategy carefully in terms of defensive marketing.

• 대한토목학회논문집
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• 제30권3D호
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• pp.247-254
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• 2010

수도권 도심 대기질 개선을 위한 환경지역 운영 정책의 긍정적 편익이 5년간 약 3조 3천억원인 것으로 추산(최기주, 2009)되는 등 해당 정책의 당위성은 충분히 인정되고 있다. 그러나 영세 화물 차주에게 배출저감장치 부착 등과 같은 저공해화 조치는 큰 부담이며, 저공해화 미이행 차량에 대한 환경지역의 운행규제는 생계에 치명적인 영향을 끼칠 수 있다. 본 연구에서는 화물운송시장 자료 등을 활용하여 3개 대안별 영세 화물 차주의 규모를 추정한 뒤, 교통수요분석을 통해 해당 차량의 총주행거리 감소분을 산정, 이에 따른 경제적 손실규모를 추정하였다. 그 결과 영세 화물 차주에 대한 손실규모 추정액은 5년간 약 6조 1천억원으로 긍정적 편익을 크게 상회하는 것으로 나타나 이에 대한 대응책 마련이 절실한 것으로 판명되었다. 이는 국가적인 차원에서 다수의 편익을 위해 추진하는 정책이라 할지라도 소수의 의한 경제적 손실규모가 더 크게 발생할 수 있기 때문에 정책 시행에 앞서 충분한 검토가 필요함을 시사한다.

• 농촌지도와개발
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• 제12권1호
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• pp.109-118
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• 2005

This study was carried out to identify the major characteristics of plug seedling farm's management. Thirty glasshouse farms were surveyed out of 42 farms that adopted plug seedling production technology in Korea. The major objectives of this survey were to determine the technical capability of the glasshouse farmers, and to analyze the significant differences in terms of production performance and management capabilities. The major results of the survey were as follows : 1) The production quantity of plug seedlings of the superior group was 43% higher than the inferior group. 2) The plug seedling loss rate of the superior roup was lower by 4% than the inferior group. 3) The income of superior group was 4.2 million Won per $1,000m^2$, while the income of the inferior group was only 0.45 million Won. 4) The cause of low production of grafted plug seedlings was primarily due to the lack of technical knowledge and skills. 5) The results indicated that the technical knowledge level and production skills of grafting plug seedling should be improved.

• 국토계획
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• 제53권6호
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• pp.61-85
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• 2018

The purpose of this study is to provide a logical basis for guarantee the effectiveness of the tax support system, which is one of the main measures to prevent the side effects of commercial gentrification. For this purpose, this study analyzes the combination of tax support to replace the loss of net rental income due to stabilize commercial rents and annual rent increase rate that can be substituted through the tax support system based on economic utility of commercial lessors in Seoung-dong, Seoul. The result of this study shows that the tax support system can be used as an effective means to substitute a considerable portion of the net rental income loss due to stabilize commercial rents of Seongsu-dong. However if the rent price continues to rise every year, the tax support system does not work. In order to guarantee the sustainability of the tax support system, annual rent increase rate should be kept below a certain level.

• 대한치과의사협회지
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• 제58권10호
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• pp.627-638
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• 2020

This study was conducted to identify the subjective damage caused by COVID-19 and its related factors. The study subjects were members of the Korean Dental Association (KDA). We investigated the damage to dental clinics and hospitals caused by COVID-19 between January and April 2020. After analyzing the final 3,189 responses, the rate of decrease in patients was the highest at 34.9% in March, and the rate of decrease in income was the highest at 34.0% in April. As a result of the multilevel analysis, the damage caused by COVID-19 was greater in regions with more confirmed patients, more careers, and fewer dental staff. The government should establish a compensation plan for hospitals and clinics to prevent the collapse of the medical system due to the prolonged COVID-19. In addition, support for dentistry should be provided to maintain the oral health care system in the future.