• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.164-178
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• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• 재활복지
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• v.21 no.1
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• pp.253-277
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• 2017

The purpose of this study was to develop the Constraints in Physical Activity Scale for people with physical Disabilities(CPASD) which measures the constraints in physical activity of people with physical disabilities. For this study, the 5 step analytic framework of unified validity developed by Messick (1995), the framework for conducting a strong program of construct validation by Benson (1998) method were applied. Furthermore, the validity of CPASD was systematically presented by applying common factor model and measurement model to 264 persons with physical disabilities. The conclusion based on the results and discussions of this study is as follows. First, CPASD presented evidence of job validity. Four factors (17 items) were developed, consisting of leader constraints, economic constraints, prejudice, and exercise environment constraints through the analysis of the factor structure and the fit of factor coefficients. Second, the factor structure of the developed CPASD (leader constraint, economic constraint, prejudice, exercise environment constraint) was statistically distinguished and stably reflected the existing exercise participation constraints theory. Third, the developed CPASD presented evidence of the validity of the criteria. Leader constraints and prejudice were negatively correlated with positive motor emotions, leader constraints, prejudice, and exercise environment constraints were positively correlated with negative motor emotions. Therefore, in future research, it is necessary to reevaluate the current system and actual condition related to leader constraints, economic constraints, prejudices, and exercise environment constraints derived as factors of CPASD. To do this, it is necessary to judge the degree of reality based on the causal relationship verification and IRT theory using CPASD.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.5
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• pp.13-20
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• 2014

This study drew a conclusion about the current situation and the trend of start-up in Korea by understanding the convenience of start-up and startup outcome(business satisfaction and income after startup) by year, and by analyzing the trend of the convenience of start-up by each detail items and by industry. In addition to, the key factors of successful business start-up are demonstrated by synthetically examining how the factors influence the outcome of startup, including human capital, business characteristics, economic feature, and situational/institutional characteristics, as well as demographic characteristics. According to the result, business satisfaction after startup by year and business income have gradually increased from 2005, but the convenience of start-up has constantly decreased. Based on the industry, the convenience of start-up shows a statistical significance. Lastly, the factors that influence the outcome of business start-up are complexly turned up as human capital, business characteristics, economic feature, and situational/institutional characteristics, as well as demographic characteristics.

• Journal of Agricultural Extension & Community Development
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• v.20 no.2
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• pp.555-585
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• 2013

This study aims to analyze affecting factors on life satisfaction level of the women and partial effects using Ordered Logit Model. For this purpose, socio-economic factors are selected as major independent factors. And the data used was from the third 'Korea Welfare Panel Study'. Analysis shows that social life factors such as the satisfaction of leisure activities, social relationships, family member communication, and positive attitude to life had positive effects with the life satisfaction level of the women. However, economic factors such as home ownership, disposable income had a lower positive impact compared to social life factors. While, satisfaction level of women is negatively related with family member discordance, and classified low-income families. On the basis of these results, government should pay more attention to improve facilities and software that could meet women's needs of social life satisfaction.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.1-9
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• 2021

The purpose of this study is to present the necessary success strategies for the social economy ecosystem and social enterprise stakeholders by empirically examining the structural relationship of factors that affect the sustainable dual performance of social enterprises. Through previous studies, hypotheses and research models were established for the performance factors of social enterprises, and hypothesis testing was performed using PLS-Structural Equation Modeling on 92 sample data collected from the survey. As a result of the analysis, it was found that the social mission, customer orientation, and social network set as performance factors all had a significant positive (+) effect on social performance. In addition, social performance had a significant (+) effect on economic performance by mediating customer orientation and social network excluding social mission, and it was found that the business model strengthened this relationship. In addition to the theoretical significance of demonstrating the structural influence of social enterprise performance factors through this study, practical implications can be found in that it suggests factors that social entrepreneurs should focus on for growth and performance creation.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.9
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• pp.35-48
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• 2019

This study examined the effects of the job environment factors for window bakery employees in Jeju on the management performance. The job environment factors, which were human environment, working environment, facility environment, welfare environment, and convenient environment, affected the management performance of window bakery employees in Jeju. Economic performance, customer performance, and employee performance were the major factors influencing the management performance. The working environment (.176) and convenient environment (.227) affected the economic performance. The customer performance depended on the human environment (.147) and working environment (.095). Furthermore, the employee performance was affected by the human environment (.195), working environment (.135), and welfare environment (.129). These results indicated that the management performance of window bakery employees in Jeju was influenced by the job environment, particularly the working environment. Therefore, it is necessary to improve the working environment by providing pleasant humidity, good ventilation, and efficient working flow place to window bakery employees.

• Journal of Urban Science
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• v.12 no.1
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• pp.49-58
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• 2023

Since the first domestic case of COVID-19 in 2020, social anxiety has caused people to avoid going outside, which has resulted in economic damage to alley commercial districts. However, even in the similar commercial districts, the economic impacts were different depending on the characteristics of the alley districts. This study identifies factors that affect the difference in sales of alleyways after COVID-19 by focusing on alley commercial districts in Seoul. Based on the review of previous studies, a total of 42 variables with six characteristics were constructed, and the principal component analysis was used to reduce the dimensionality of mixed variables. The variables were finally reduced to 12 variables and categorized into seven characteristics. We expect that the results of this study can be used as a basis for analyzing sales differences by standardizing the factors influencing sales in market districts that were previously uncategorized.

• Applied Biological Chemistry
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• v.45 no.1
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• pp.1-10
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• 2002

식품과 사료에서 곰팡이독소 오염은 세계적으로 중요한 문제이다. 곰팡이독소는 곰팡이의 이차대사산물로서 인축중독증을 야기하며 경제적인 손실을 초래한다. Aflatoxin, ergot alkaloid, fumonisin, ochratoxin, tremorgenic toxin, trichothecene 및 zearalenone 등이 식품과 사료에서 흘러 발생하는 곰팡이독소이다. 어떤 곰팡이는 하나 이상의 곰팡이독소를 생산하고, 또 어떤 곰팡이독소는 여러 종의 곰팡이에서 생성되기 때문에 여러 곰팡이독소가 함께 발견된다. 곰팡이독소의 발생에 영향을 끼치는 요인으로는 인위적으로 조절할 수 있는 보관과 환경적 조건도 포함된다. 기후와 같은 비본질적인 요인, 진균류의 계통 특이성 및 계통 변이와 같은 본질적인 요인 및 독소발생의 불안정성은 조절하기 어렵다. 곰팡이독소는 한 종의 동물에 있어서의 감수성과 종에 의존하며 인간에게 갖가지의 만성적 또는 급성적인 영향을 미친다. 그러나 반추동물은 곰팡이독소에 저항력을 가지고 있으며, 이는 반추동물의 위에 존재하는 미생물들이 곰팡이독소의 활성을 억제할 수 있기 때문이다. 곰팡이독소 피해의 경제적인 파급효과는 인축의 수명 단축, 축산물 생산감소, 오염된 식량과 사료의 처리 및 곰팡이독소의 문제점 해결을 위한 연구비용 등을 포함한다. 곰팡이독소 피해감소를 위한 국제적인 노력이 계속 진행되고 있지만 최근에 World Trade Organization이 발효되면서 동 식물이 지역간 자유로운 이동으로 곰팡이독소 피해 경감대책뿐만 아니라 피해측정이 어려워지고 있다.

• Proceedings of the KAIS Fall Conference
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• 2010.11b
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• pp.996-999
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• 2010

본 연구는 성인 남성들의 비만도에 영향을 주는 요인을 사회 경제적, 건강관련 행동적 측면에서 규명하기 위하여 일개광역시 A부대에 2009년 4월과 5월에 입소한 장병 4,923명을 대상으로 건강관련 행태관련 설문조사를 한 후 비만도를 산출하고 비만과 관련 요인을 분석하였다. 입대전 가구의 월평균 소득이 비만과의 관련성에서 긍정적 효과를 주는 것으로 판단된다. 그러나 우리나라의 경우 아직까지 경제적 수준에 따른 비만의 유병률에 대한 일관성 있는 결과가 도출되고 있지 못한 실정으로 연령, 유전, 직업, 교육수준, 소득 등의 지표들을 사용한 비만과의 관련성에 대한 구체적인 후속 연구가 필요할 것으로 생각된다.

• Journal of Korean Public Health Nursing
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• v.22 no.1
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• pp.27-38
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• 2008

Purpose: To determine the degree of cardiovascular disease risk according to socioeconomic factors among midlife women in the community and thereby provide baseline data for the development of health promotion programs. Method: A total of 200 women participated in health screenings and a health survey. The survey was performed in November and December, 2006. The survey instruments included socioeconomic factors, health behavior (smoking and exercise), and family history. Biophysical measurement included BMI and blood pressure. Blood samples were drawn for glucose and total cholesterol tests. Results: The mean age was 52.5 years, 34.0% had received education less than 6 years, 70.0% earned a monthly income of less than \1,500,000, and 61.5% were homemakers. Cardiovascular disease risk was significantly different by age (BMI, systolic BP, and exercise), education (systolic BP), monthly income (T. cholesterol), marital status (smoking), and occupation (exercise). Most women had 2 or 3 cardiovascular disease risks. Older age, lower education, and lower income were significantly associated with increased cardiovascular disease risk. Conclusion: Efforts should be made to decrease the number and severity of cardiovascular disease risk factors for midlife women in the community by developing health promotion programs targeting to modify their cardiovascular disease risk factors.