• 한국사회복지학
• /
• 제42권
• /
• pp.7-40
• /
• 2000

This paper examines the changes $(1982{\sim}1992)$ of social welfare expenditures of 12 welfare states. This paper focuses on two questions. First, to what extent have there been changes in social welfare expenditure (total social welfare expenditures, income support expenditures, social service expenditures) of 12 welfare states? Second, what are the causes of the changes in social welfare expenditures? Using Comparative Welfare States Data Set by Stephens(1997) and Social Expenditure Database by OECD (1999), this paper attempts to answer two questions. Fuller-Battese model, a data analysis method in pooled cross-sectional time-series analysis, is adopted to identify variables predicting social welfare expenditure changes. This paper analyzes the predictors separately according to the types of welfare states by Esping-Andersen (1990). Predictors are different by the types of welfare states; thus, economic variables such as GDP and financial deficiency have effects on social welfare expenditures of Liberal and Corporatist welfare states. while they have no effects in Social Democratic welfare states. Political variables has effects on social welfare expenditures of Corporatist welfare states, not of Liberal and Social Democratic welfare states. Demographic variables has effects on social welfare expenditures of Social Democratic welfare states rather than Liberal and Corporatist welfare states. This paper provides an additional knowledge about social welfare expenditure changes of 12 welfare states and discusses implications for the development of welfare state in Korea.

• 한국사회복지학
• /
• 제39권
• /
• pp.41-73
• /
• 1999

우리나라는 그 동안 OECD기준에 따른 사회보장비의 추정에 대한 소개나 연구성과가 비교적 뒤처져 있었던 관계로 지출규모를 파악한 연구가 전무한 실정이다. 기존 연구는 ILO나 IMF 기준 등을 참고하여 종합적 양에 초점을 맞추는 데 주력하였으며, 특히 기능별 또는 세부내역별로 산출하지 못한 한계가 있다. 따라서 정부나 연구기관 또는 학계 등이 정책의 수립 또는 연구에 사용할 사회보장비지출 통계가 없어 어려움을 겪고 있다. 이 연구는 '여러 행정부처에서 다양하게 시행하고 있는 사회보장제도와 재정의 포괄범위를 구체적으로 어디까지 할 것인가'와 'OECD기준을 반영한 우리의 지출규모가 정확히 어느 정도인가'하는 문제의식하에 사회보장비 산출모형을 마련하고, 이 모형을 적용하여 지출규모를 추정하였다. 산출모형의 설정에서는 실천을 전제로 지출의 누락이나 이중계산을 검증할 수 있도록 산출과정의 투명성을 확보하기 위해 노력하였다. 추정결과 1997년도의 사회보장비지출 수준은 국내총생산(GDP) 대비6.82%(30조 9,182억 원)로 1990년부터 연평균 20.8%의 급격한 증가율을 보이고 있음을 알 수 있다.

• 사회복지연구
• /
• 제39호
• /
• pp.167-187
• /
• 2008

본 연구는 복지국가의 재정위기와 재편이 본격화된 1980년대 이후 최근까지 사회보장비 지출 추세가 어떻게 변화하고 있는가를 탐색하기 위하여 22개 OECD 국가의 사회보장비를 전체와 부문별로 나누어 1980~2003년간의 변화추이를 분석하였다. 분석결과, 1980년대 이전의 복지국가 팽창기에 비하여 전체 및 노령, 보건, 실업 등 주요 부문의 사회보장비 모두 증가속도가 현저하게 둔화된 것으로 나타났다. 특히 1980년에 이미 GDP의 25~30%를 사회보장비로 지출하고 있던 북유럽국가들은 이후 사회보장비가 정체되거나 오히려 감소하는 경향이 뚜렷하게 나타났다. 이에 반해 지출수준이 낮았던 남부유럽국가에서는 사회보장비가 상당히 증가하였고, 이에 따라 사회보장비 지출의 국가 간 격차는 계속 줄어드는 추세를 보였다. 이러한 점은 재정압박이 복지국가의 재편을 가져온 핵심요인 중 하나이며, 고지출국가일수록 재정부담을 줄이기 위한 제도개혁에 더 많은 노력을 기울이고 있음을 시사한다. 특히 사회보장비 증가와 재정압박에 가장 큰 영향을 미치고 있는 연금지출을 억제하기 위한 개혁은 이미 1980년대부터 꾸준히 이어지고 있고 1990년대 후반부터는 그 효과가 조금씩 나타나고 있다. 실업급여의 수급자격을 엄격히 하고 급여수준을 감소시키려는 노력도 나타나고 있지만 이 부문에서는 국가 간 격차가 매우 큰 상황이다. 재정지출의 한계에 봉착한 복지국가가 경제 사회적 변화에 따라 새롭게 등장하거나 증가하는 사회보장 수요에 대처하기 위해서는 기존 제도의 효과/효율성을 향상시키는 노력과 함께 부문 간 우선순위를 재조정하는 사회보장제도의 대폭적인 개혁이 필요할 것이다.

• 아태비즈니스연구
• /
• 제11권3호
• /
• pp.153-167
• /
• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of Preventive Medicine and Public Health
• /
• 제46권1호
• /
• pp.1-9
• /
• 2013

Objectives: We examined the association between social expenditures of the local government and the mortality level in Korea, 2004 to 2010. Methods: We used social expenditure data of 230 local governments during 2004 to 2010 from the Social Expenditure Database prepared by the Korean Institute for Health and Social Affairs. Fixed effect panel data regression analysis was adopted to look for associations between social expenditures and age-standardized mortality and the premature death index. Results: Social expenditures of local governments per capita was not significantly associated with standardized mortality but was associated with the premature death index (decline of 1.0 [for males] and 0.5 [for females] for each expenditure of 100 000 Korean won, i.e., approximately 100 US dollar). As an index of the voluntary effort of local governments, the self-managed project ratio was associated with a decline in the standardized mortality in females (decline of 0.4 for each increase of 1%). The share of health care was not significant. Conclusions: There were associations between social expenditures of the local government and the mortality level in Korea. In particular, social expenditures per capita were significantly associated with a decline in premature death. However, the voluntary efforts of local governments were not significantly related to the decline in premature death.

• 한국의류학회지
• /
• 제21권5호
• /
• pp.889-902
• /
• 1997

During the past three decades, there have been drastic changes in many fields in Korea. Social and economic changes which occurred meantime have influenced clothing expenditures of Korean consumers. The purpose of this study was to investigate the change of clothing expenditures and its determinants in Korea during the period of 1965 to 1993. In particular, the impacts of income and price on clothing expenditures were examined using data from the National Acccounts published by the Bank of Korea as well as Urban Household Economy Survey published by the Bureau of National Statistics. Per-person consumption expenditures for clothing and shoes (CSX) in permanent price generally increased in accordance with the increase of income since 1965. From 1978 to 1984, however, there was a slight decrease in clothing expenditures in spite of the continuous increase in income, due to the depression of national economy. The proportion of CSX in total consumer spendings has decreased continuously since 1978. In recent years, CSX take only 5% of national aggregate consumption expenditures, while consumption expenditures of urban consumers is 8%. The expenditures for traditional clothing and fabrics for home- sewing decreased most. The results of this study should provide a broader view of the pattern of clothing consumption by Korean consumers. Moreover, the findings can suggest how social and economic changes of a society affect consumers' clothing expenditures.

• 약학회지
• /
• 제57권3호
• /
• pp.199-204
• /
• 2013

This study aimed to quantify antibiotic consumption and expenditures for acute upper respiratory tract infections (URIs) (J00-J06) in outpatients from 2009 to 2011. We used WHO ATC classification and DDDs in measuring antibiotic consumption. National Health Insurance and Medical Aid claims data were analyzed. Antibiotic consumption has decreased from 4.44 DDD/1,000inhabitants/day in 2009, to 4.43 in 2010 and 3.74 in 2011. The estimated expenditures were 8,206 won/1,000inhabitants/day in 2009, 8,379 in 2010, and 7,004 in 2011. Clinics accounted for 89.8% and 86.0% of antibiotic consumption and expenditures respectively for the acute URIs in 2011. We need to monitor antibiotic consumption consistently, and promote judicious antibiotic use.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.539-549
• /
• 2021

This study aims to examine the relationship between corporate social responsibility (CSR) expenditures and both financial and non-financial performance of Jordanian commercial banks during the period 2008-2018. To measure the variables of interest, secondary data published on Amman Stock Exchange (ASE) website were processed to become preliminary data suitable for the nature of the study. The study sample amounted to 13 commercial banks, which represent all Jordanian commercial banks listed on ASE.. The study found that there is a positive, statistically significant relationship between CSR expenditures and financial performance, as the study showed that the return on equity (ROE) has a positive and significant relationship with CSR expenditure, while the return on assets (ROA) and Tobin's Q model have a statistically significant negative relationship with CSR expenditure, while the market stock price (MSP) had a positive, but not statistically significant. The study also found that there is a positive, statistically significant relationship between CSR expenditures and non-financial performance, which was represented by total deposits and total training expenditures in Jordanian commercial banks. Accordingly, the study recommends encouraging banks to prepare sustainability reports and CSR reports, which are considered comprehensive, and not only with disclosures within the annual reports.

• 대한가정학회지
• /
• 제35권4호
• /
• pp.229-242
• /
• 1997

the purpose of this study is to investigate the effect of household type on human capital enhancement expenditures and to compare the difference in these expenditures between female-hemale-headed and married-couple households. Data for this study were from the 1990-91 Consumer Expenditure Survey(CES) and consisted of a sample of 7,225 married-couple and 1,391 female-headed households with children under age 18. The dependent variable to measure human capital expenditures was the sum of four sub-components-education reading leisure and health care expenditures. Tobit analysis with a dummy variable for household type was used to identify the effect of household type on the dollars spent on human capital expenditures. The effect of household type was significant in human capital expenditures indicating that female-headed households spent significantly less for this category than did married-couple household holding other factors constant. the findings of this study suggested that income from a public assistance program was associated with lesser expenditures on human capital while social security income source was associated with greater human capital expenditures, It was also found that the addition of family members between ages of 6 and 17 positively affected human capital expenditures. Understanding these factors is useful for family resource management professionals who work with female-headed households.

• 한국사회복지학
• /
• 제46권
• /
• pp.37-59
• /
• 2001

This paper investigates the long-term social changes and the emerging issues in social insurance that such changes will entail, It does not attempt to resolve the conflict between neo-liberal reforms and neo-corporalist reforms. Nor does it confine itself to proposing the options to secure the financial stability of social insurance schemes. The aim of this paper lies in anticipating various problems that result from social development, analyzing the impacts of these problems on social insurance schemes, and delineating the solutions to these problems. This paper is comprised of three parts. First, it describes the expected long-term changes in society and the ensuing problems. Second, it asks whether these problems can be solved with increased public expenditures. For this purpose, an analysis of the trend in the expenditures by welfare states is attempted. Third, it summarizes the issues in social insurance and presents the possible solutions to the problems. In the chapter that deals with social changes and social problems, various aspects are reviewed, including the globalization process, the development of It industries, the uncertainty in the classification of incomes, the widening gap in earnings due to the bio-economy, and the relation between social insurance schemes and the tax system. It is concluded that there are limits to the role that increased public expenditures can play to solve the social problems. This paper argues for a structural change in the social insurance system. In every social insurance scheme, the state should foe-us its effect on the provision of basic protection against social risks for the whole population. At the same time, the state should improve the financial stability of the scheme and avoid large-scale deficits.