• 제목/요약/키워드: payer value

검색결과 6건 처리시간 0.02초

가족커뮤니케이션과 의복 구매유형에 따른 청소년의 마켓가치 평가 및 구매 영향력 연구 (A Study on The Evaluation of Market Values and Purchase Influence of Adolescent According to Family Communication and Apparel Purchase Style)

  • 조희라;이선재
    • 한국의류학회지
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    • 제25권1호
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    • pp.25-36
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    • 2001
  • The purpose of this study were to investigate the purchase influence of teenagers in the family by examining the evaluation of market value according to their clothing purchase style. The questionaire survey was carried out 572 high school, and middle school students in Seoul region in Feb., 2000. SPSS package program was used to analyze the gathered data. The results of the research were as follows: 1. Four types of family communication patterns were identified through cluster analyses: laissez-faires, protectives, pluralistics, consensuals. 2. Market values were classified into seven dimensions by factor analyses: user value-psychological value, performance value; payer value-payment convenience value, price value; buyer value-personalization value, service value, purchase convenience value. 3. Independent purchase was evaluated higher than joint purchase for the price value and psychological value, while joint purchase marked higher than independent purchase for the performance value, payment convenience value, service value and purchase convenience value. And there were some differences in the results of evaluation among the family communication patterns.

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개인과 법인사업자 간 부가가치세 인식차이 분석 (The Study On The Differences of Recognition Between Self-management and Cooperative, and the Improvement About Value Added Tax)

  • 심준섭;정용태
    • 벤처창업연구
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    • 제1권2호
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    • pp.135-155
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    • 2006
  • 본 연구는 현행 부가가치세제에 대한 개인사업자와 법인사업자간의 인식의 차이를 설문 조사하여 분석하는데 있다. 조사결과를 요약하면 다음과 같다. 첫째, 현행 부가가치세법상 세율이 높은 것으로 인식하고 있는 것으로 나타났다. 그러나 개인과 법인기업체 간의 인식차이는 보이지 않았다. 둘째, 부가가치세의 정확한 신고시 경영에 미칠 영향에 관해 개인은 영향이 어느 정도 있는 것으로 인식한 반면, 법인의 경우 대체로 영향이 없는 것으로 인식하여 차이를 보였다. 셋째, 현행 세금계산서 작성 및 교부시기의 경직성에 대해 대체로 현행 세금계산서 작성 및 교부시기의 경직성이 어느 정도 있는 것으로 나타났으며, 개인과 법인기업체 간의 의미 있는 인식차이는 보이지 않았다. 넷째, 간이과세자의 매입세금계산서 등에 대해 개인의 경우 간이과세자의 매입세금계산서 등에 대한 세액공제 유지가 대체로 바람직한 것으로 인식한 반면, 법인의 경우 보통정도로 인식하고 있는 것으로 나타났다.

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CVM에 의한 유류유출 해양환경 복원기술 가치측정에 관한 연구 (The Study on the Value of Restoration Technology for the Marine Environmental Damage Caused by Oil Spill Using CVM)

  • 홍성표;조상섭;권석재;백민희
    • Ocean and Polar Research
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    • 제33권1호
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    • pp.77-83
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    • 2011
  • In this study we examined the economic value of restoration technology for oil spill using contingent value methods. One and one half approach to questionnaires can be taken when analyzing tax payer situations as well as single bound approach. The results of the empirical analysis suggest three conclusions. First, the economic value of the restoration technology considered are estimated to be between 8,439 won to 11,867 won per month. Second, the WTP is estimated differently depending on the approaches, OOHB and SB, and the degrees of difference are very sensitive to the model specifications. This empirical result supports the argument for using interval for the economic value when using CVM. Third, the empirical results may provide useful input to policy authorities attempting to estimate the economic justification of the R&D investment for developing an ocean environmental restoration technology.

인터넷 데이터베이스를 이용한 홈택스 서비스에 관한 연구 (A Study of Home Tax Service using the Internet Database)

  • 문진용
    • 한국컴퓨터산업학회논문지
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    • 제6권2호
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    • pp.287-294
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    • 2005
  • 우리나라에서는 2000년부터 인터넷 홈택스 서비스가 시작되어 2004년에 확대${\cdot}$개편되었다. 따라서 현재 대부분의 중요한 세금 관련 업무는 홈택스 서비스로 구축되어 있다. 본 논문에서는 연구모형을 토대로 9개 변수에 대하여 평가항목은 변수별로 3-7개씩 총 41개의 문항을 설정하였다. 이들은 각각 시스템의 질, 정보의 질, 법적 영역, 제도적 영역, 심리적 영역, 사용자 만족도, 효과성 향상, 그리고 납세순응도 제고를 담고 있다.

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Influence of Payer Source on Treatment and Outcomes in Colorectal Cancer Patients in a University Hospital in Thailand

  • Sermsri, Nattapoom;Boonpipattanapong, Teeranut;Prechawittayakul, Paradee;Sangkhathat, Surasak
    • Asian Pacific Journal of Cancer Prevention
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    • 제15권20호
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    • pp.9015-9019
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    • 2014
  • The study aimed to compare the 2 main types of insurance used by colorectal cancer (CRC) patients in a university hospital in Thailand: universal coverage (UC) and 'Civil Servant Medical Benefit Scheme' (CSMBS) in terms of hospital expenditure and survival outcomes. CRC cases in stages I-IV who were operated on and had completed their adjuvant therapy in Songklanagarind Hospital from 2004 through 2013 were retrospectively reviewed regarding their hospital expenditure, focusing on surgical and chemotherapy costs. Of 1,013 cases analyzed, 524 (51.7%) were in the UC group while 489 (48.3%) belonged to the CSMBS group. Cases with stage IV disease were significantly more frequent in the UC group. Average total treatment expenditure (TTE) was 143,780 Thai Baht (THB) (1 US$ =~ 30 THB). The TTE increased with tumor stage and the chemotherapy cost contributed the most to the TTE increment. TTE in the CSMBS group was significantly higher than in the UC group for stage II-III CRCs. The majority of cases in the UC group (65.5%) used deGramont or Mayo as their first line regimen, and the proportion of cases who started with a capecitabine-based regimen (XELOX or $Xeloda^{(R)}$) was significantly higher in the CSMBS group (61.0% compared to 24.5% in the UC group, p-value < 0.01). On survival analysis, overall survival (OS) and progress free survival in the CSMBS group were significantly better than in the UC group. The 5-year OS in the CSMBS and UC groups were 84.3% and 74.6%, respectively (p-value < 0.01). In conclusion, the study indicates that in Thailand, the type of insurance influences resource utilization, especially the choice of chemotherapy, in CRC cases. This disparity in treatment, in turn, results in a gap in treatment outcomes.

BRIBERY INTENTION IN CONSTRUCTION INDUSTRY : AN APPLICATION OF THE THEORY OF PLANNED BEHAVIOR

  • Chung-Fah Huang;Kuen-Lung Lo;Shiau-Ju Shiue;Hsin-Chian Tseng
    • 국제학술발표논문집
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    • The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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    • pp.318-323
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    • 2011
  • Illegal and unethical behaviors of the construction industry affect people's lives and health more than the same problems of the other industries. Among these behaviors, the construction industry is mostly criticized for bribery scandals. According to the survey of the Ministry of Justice in Taiwan over the past years, bribery cases involving public engineering projects and governmental procurements account for a rather large portion of the indicted corruption cases. Transparency International's "Bribe Payer Index" indicates people in construction-related industries are the most likely to pay bribes. Poor construction quality directly and indirectly caused by bribery poses a great threat to public safety, organizational reputation and economic development. However, there is a limited number of existing research on the bribery problem of the construction industry. This study is an empirical attempt to explore bribery intention and its affecting factors among the construction organizations in Taiwan by conducting a questionnaire survey. The theory of planned behavior was used in this study to build its research model (covering elements of attitude, subjective norm, perceived behavior control, and intention). Totally 431 valid samples were returned. To explore the factors affecting bribery intention, this study adopted Pearson's correlation analysis to discuss about the connections among the questionnaire respondents' attitudes to bribery, subjective norms, perceived behavior control, and bribery intention. A multi-regression analysis was then conducted to test if the planned behavior theory can effectively predict bribery intention. The research found (1) according to the results of Pearson's correlation analysis, the respondents' bribery intention, attitudes, subjective norms, and perceived behavior control are positively correlated with one another; (2) according to the results of the multi-regression analysis, bribery intention can be explained through attitudes, subjective norms, and perceived behavior control with an adjusted R2 value of 0.591, meaning 59.1% of the bribery intention's variances can be explained through the three dimensions. In addition, each of the three dimensions has a significant influence on the respondents' behavior intentions.

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