• KOREAN POULTRY JOURNAL
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• v.8 no.10 s.84
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• pp.111-113
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• 1976

일반적으로 수선비의 범위는 넓다 하겠다. 고정자산에 대한 추가 지출중 자본적 지출로서의 수선비가 아닌 지출은 모두 수익적 지출로서의 수선비에 해당된다 하겠다. 이러한 수선비의 지출은 기업경영상의 문제뿐만 아니라 세무적인 면에서도 중요하다 할 것이다. 지출된 수선비가 당해 사업년도에 있어서 그 전액이 손금으로 인정을 받느냐 아니면 고정자산의 원가에 전입되어 감가상각을 통하여 그 손비로 인정받느냐 하는 것은 기업에 있어서 당기순이익의 산정에도 영향을 미칠 뿐만 아니라 바로 세금과도 관련이 되기 때문이다. 이와 같은 수선비를 처리함에 있어서는 세법의 범정내에서 신중한 검토가 필요하게 된다.

• Journal of the Korean Society of Food Culture
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• v.14 no.5
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• pp.497-505
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• 1999

본 연구는 우리나라 가계의 식생활비 지출행태에 관한 이해를 꾀하고자 식료품비와 외식비로 나뉘어 각각에 관한 결정요인을 비교, 분석하였다. 연구를 위하여 통계청에서 조사한 1994년 도시가계연보의 원자료를 사용하였으며, 식료품비와 외식비 지출에 대한 관련요인들의 영향력을 고찰하기 위하여 다중회귀분석이 사용되었다. 연구결과에 의하면 식료품비와 외식비 지출 모두 가계소득과 정적 상관관계를 보였으며, 주부가 취업한 경우 식료품비 지출은 비취업주부가계에 비해 적은 반면, 외식비 지출은 도리어 많은 것으로 분석되었다. 가구원수, 교육수준, 계절, 자녀의 존재 변수 등이 식료품과 외식비지출에 대해 유의한 영향력을 미치는 것으로 나타났다. 가구주 나이는 식료품비에 유의한 영향을 미쳤으며, 가구주 직업은 외식비지출에 영향을 미치는 것으로 분석되었다.

• Journal of Korean Society of Transportation
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• v.28 no.2
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• pp.33-43
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• 2010

The objective of this paper is to analyze expenditure structures and impact factors of household's transportation cost in order to provide policy-maker with quantitative and economic information for reducing household's transportation costs, using 1995-2007 household survey data. For this purpose, this study performed various economic analysis, including econometric regression analysis and income re-distributional effects. The four models were separately estimated with dependent variable (personal and public costs, public transit and private car costs) and independent variables (family, employ, age, education, cars, household income, region dummy variable). In addition, We analyzes impacts of transport policy instruments on the transportation expenditure. These instruments include changes of oil price and public transit fare, reform of public transport system, and extension of subway facilities. Finally, income re-distributional effects before and after transportation expenditure, using Pechman-Okner (PO) index and Wolfson index.

• Journal of Digital Convergence
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• v.16 no.10
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• pp.49-57
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• 2018

This study aims to identify the inequalities and characteristics of health care expenditure of the elderly and non-elderly households by income level. As a result, health care expenditure of elderly households was statistically significantly higher than that of non-elderly households. As a result of calculating the concentration index of health care expenditure by income level, inequality was higher in order of non-elderly households, elderly households, and total households. In order to confirm the effect of health expenditure on household income inequality, we calculated the concentration index of income excluding total health care expenditure from total income. As a result, inequality was higher in order of elderly households, whole households, and non-elderly households. There was not much difference in inequality of health care expenditure among elderly households and non-elderly households. And, the health care expenditure of elderly households was much higher than that of non-elderly households. Also, inequality of health care expenditure by income group was serious. There should be no cases where the medical care support policy for elderly households can not use necessary medical services.

• 한국사회정책
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• v.19 no.3
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• pp.9-47
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• 2012

The purpose of this study is to analyse the change of consumption structure of households due to spending on private tutoring, then analyse the difference of change depending on income bracket. The results of the study show that the proportion of private tutoring spending of poor households is relatively higher than high or middle income households although the amount is smaller than them. The consumption items adjusted by the change of private tutoring spending are different depending on income level, and adjustment possibility of them of poor households is very lower than other classes. These show their risk of insufficient consumption of food, clothing, and shelter is high. The burden of private tutoring spending of the poor increase the economic insecurity, therefore various supportive approaches such as improvement of the quality of public education, economic support the poor suffering from the burden of private tutoring spending are necessary to prevent the latent problems of the poor and their children.

• Korea journal of population studies
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• v.26 no.1
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• pp.79-113
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• 2003

This study is intended to explore an income level necessart for the old-age by income Status. Firstly, it is verified whether there is significant difference between old-age and working age or not. Secondly, if their difference is found, it will be identified that it is determined by certain factors. Thirdly, it is brought out needful income level for the old-age living through analysing old-age consumption expenditure level over working age. The results in this research are as follows. Firstly, there is a significant difference between old-age and working age. Secondly, the major factors which generated difference between old-age and working age consumption expenditure are income, household size, and age. Thirdly, the income level necessary for oldage living is on average 61 %. By income status, it is 90-100% for low income status, 60-70% for middle income status, 50-60% for high income status.

• Korean Journal of Construction Engineering and Management
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• v.6 no.6 s.28
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• pp.171-180
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• 2005

Public rental housing is constructed, owned, and managed by the public sector. The public institution for the public rental housing controls the whole building life cycle from the construction to the demolition. The construction company for the house built for sale is strongly interested in the cost for the initial investment, while the public institution is more focused on the maintenance cost for the preservation of the buildings Nevertheless, the maintenance cost of the public rental housing has been only managed as the accounting factor without the systemic research and analysis on the actual condition. This paper shows how expenses are related to the degree of obsolescence and presents the differences of the maintenance costs by the housing area and expenditure trends (vs time) of the maintenance costs, through analyzing time series data of public rental housing maintenance cost. Further, this paper helps understanding the causes of the differences of the maintenance costs by housing areas and characteristics of the expenditure trends. After all, this paper contributes to the improvement of the reliability and the practicality for the Life Cycle Cost modeling and the maintenance cost estimating.

• Korean Journal of Social Welfare
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• v.59 no.1
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• pp.329-351
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• 2007

This study analyzes the changes in individual local government's social spending from 1995 to 2004 in South Korea. Using the pooled time-series and cross-sectional data of 226 basic-level local governments, the resulting analyses of an error correction model are very interesting: First, a rising local population led to an immediate increase in social spending; Secondly, local governments gradually increased social spending when the elderly ratio had been high, but the levels of social spending in the previous year and local economy related spending level had been low. Thirdly, there were no spending changes associated with local elections and partisan politics. Fourthly, both cooperative and competitive intergovernmental relations had the most significant effect on the social spending and reduced geographical disparities in the level of spending across localities. In conclusion, this study suggests that we establish a more comprehensive intergovernmental network which lead to territorial justice in social welfare.

• Journal of Labour Economics
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• v.32 no.3
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• pp.61-89
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• 2009

This paper undertakes an international study on impacts of private education spending on student academic performance, using the OECD's PISA 2006 data. To circumvent endogeneity of the education spending, it relies on a propensity-score matching method. The empirical results suggest thai the effect of private education spending remains only modest for all the countries examined in the PISA 2006 data. A 10 percent increase in spending leads to no more than a 0.6 percent average improvement in test scores.

• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.378-389
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• 2013

Health care expenditure might be understood as a core source of social welfare. It is mainly due to the fact that the health care expenditure is closely related to the level of social welfare. And, therefore, the paper is basically designed to investigate the effect of social welfare improvement resulted from an increasing in per capita, private, public, and total health care expenditures during 1995-2009 periods. Empirical evidence reveals that the improvement of social welfare in middle income group reveals the highest improvement in social welfare, and the other income groups maintain a quite similar pattern in improvement of social welfare. As far as category of health care expenditure concerns, the effect of social welfare improvement by per capita health care expenditure is in general lower in all case. And, private sector achieves the highest improvement of social welfare in comparing with public and total health care expenditures. To this end, it could be tentatively concluded that the private health care expenditure has to be substituted for the public sector to induce market-oriented operational system. Accordingly, it would be better to build an institutional basis more elaborately in setting up the market system.