• Title/Summary/Keyword: Classify Income

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Measures of Real Estate Taxation in the Classify Income (현행 법률상 분류소득인 부동산양도소득세의 정책방안)

  • Yoon, Deok-Byeong
    • Journal of Convergence for Information Technology
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    • v.7 no.2
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    • pp.137-142
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    • 2017
  • The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

The Financial Management Behavior by the Types of Economic Instability in the Urban Households (도시가계의 경제적불안정성 유형에 따른 재무관리행동)

  • 홍향숙;이기춘
    • Journal of the Korean Home Economics Association
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    • v.37 no.9
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    • pp.39-56
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    • 1999
  • Households have experienced economic instability since Korea economic crisis in 1997. This study attempts to explore the financial management behavior by the types of economic instability classified considering the two aspects of the employment and the income instability of the households. The specific objectives of this study are : 1) to classify households’economic instability in terms of employment and income instability. 2) to examine whether the financial management behavior is different between households experiencing the different types of the economic instability. The sample consisted of 792 married women living in Seoul. The statistical methods used for analysis included Reliability, Frequencies, Percent, Mean, Standard Deviation, Analysis of Covariance, one-way Anova, DMR-test. The major results can be summarized as following : 1) The economic instability experienced by houeholds can be classified into the 4 types employment-income instability, employment instability income stability, employment stability$.$income instability, and employment$.$income stability. 2) There are statistically significant differences in the levels of financial management behavior between households having the different types of economoc instability. The results of this study could be needed for development of the employment policies and the financial education programs.

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A Decomposition Analysis of Fisheries Household Income Inequality with and without Public Subsidies (공적보조금 유무에 따른 어가소득불평등도 분해 분석)

  • Min-Ju Jeong;Jong-Oh Nam
    • The Journal of Fisheries Business Administration
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    • v.54 no.2
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    • pp.77-90
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    • 2023
  • This study employed the Gini coefficient decomposition analysis to classify and examine fishery household income inequality according to income sources. The raw data from the Fisheries Economic Survey by the National Statistical Office were used for the analysis after equalization according to the recommended method of the OECD. In particular, the Gini coefficient was decomposed by classifying with and without public subsidies, and the contribution, correlation, and marginal effect by income source were presented.As a result of the analysis, the inequality of fishing income and non-fishing income of fishermen was worsening, and the inequality of transfer income was continuously easing. Among them, fisheries subsidies have been analyzed to have the greatest contribution to the Gini coefficient of gross income and the highest relative marginal effect, although distribution inequality has been alleviated. On the other hand, other subsidies, including public pensions, were found to have the opposite contribution, correlation, and marginal effect to fisheries subsidies. The results of this analysis showed that even within public subsidies, the contribution to income redistribution might differ depending on the nature of the subsidy. In addition, in the case of other public subsidies, it can be seen that the transition from selective welfare to universal welfare occurs.

Factors Affecting the Community Satisfaction in Rural Residents (농촌 주민의 지역사회 만족 영향요인)

  • You, Eun-Young
    • Journal of Agricultural Extension & Community Development
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    • v.25 no.1
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    • pp.15-30
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    • 2018
  • This study attempted to classify the residents of rural area into some groups according to the level of their community satisfaction by decision tree model. The variable that has the greatest influence on grouping rural residents according to community satisfaction is income. However, it appears that the variable of participating in the community activities can weaken their influences. The second most satisfying group is the group of people who are lower-income and active in community activities. On the other hand, the group of people who are high-income and inactive in community activities are included to unsatisfying groups. These findings suggest that community participation can be a major factor in enhancing the quality of life of residents in the rural communities. What is noteworthy is that marital status is used as a major variable to classify the rural residents into some groups according to the level of community satisfaction. This suggests that the issue of marriage is still a major problem in rural communities.

An Exploratory Study on a Relationship between Changes in Cultivated Area of Major Crops and Farm Income by regions - From Comparative Analysis to Optimal Portfolio Analysis -

  • Jang, Ikhoon;Kim, Yeonjin;Choi, Dohyeong;Choe, Young Chan;Jung, Guhyun
    • Agribusiness and Information Management
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    • v.11 no.1
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    • pp.10-26
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    • 2019
  • This study is exploratory research on a relationship between changes in cultivated area of major crops and farm income by regions. We investigated level of income, volatility of income, and migration of suitable region by climate changes as factors influencing changes in cultivated area. Research processes are as follows. First, we classify the regions where cultivated areas are expanded or reduced through the trends of cultivated area by region and crop during recent 10 years. Second, we compare the changes in income related factors between groups during the same periods. Finally, the results from portfolio analysis show changes in stable income-based optimal crops. From these procedures, we found that the changes in cultivated area are not simply explained by income-related factors. In cases of vegetables, however, we also found that high volatility of income could contribute to reduce cultivated area of the crops. The results from portfolio analysis are not always consistent in all of cases. This means that crop selection can be decided by other factors than stable income.

Comparison of Machine Learning Analysis on Predictive Factors of Children's Planning-Organizing Executive Function by Income Level: Through Home Environment Quality and Wealth Factors

  • Lim, Hye-Kyung;Kim, Hyun-Ok;Park, Hae-Seon
    • Journal of People, Plants, and Environment
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    • v.24 no.6
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    • pp.651-662
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    • 2021
  • Background and objective: This study identifies whether children's planning-organizing executive function can be significantly classified and predicted by home environment quality and wealth factors. Methods: For empirical analysis, we used the data collected from the 10th Panel Study on Korean Children in 2017. Using machine learning tools such as support vector machine (SVM) and random forest (RF), we evaluated the accuracy of the model in which home environment factors classify and predict children's planning-organizing executive functions, and extract the relative importance of variables that determine these executive functions by income group. Results: First, SVM analysis shows that home environment quality and wealth factors show high accuracy in classification and prediction in all three groups. Second, RF analysis shows that estate had the highest predictive power in the high-income group, followed by income, asset, learning, reinforcement, and emotional environment. In the middle-income group, emotional environment showed the highest score, followed by estate, asset, reinforcement, and income. In the low-income group, estate showed the highest score, followed by income, asset, learning, reinforcement, and emotional environment. Conclusion: This study confirmed that home environment quality and wealth factors are significant factors in predicting children's planning-organizing executive functions.

A Study on the Effect of Travel Time and Cost by Means on the Mode and Destination Choice of a Commuter by the Household Income Class - Based on the Utility-Based Accessibility Approach - (통행수단별 소요시간과 비용이 가구소득계층별 통근통행자의 수단 및 목적지 선택에 미치는 영향 분석 - 효용기반 접근도 개념에 근거하여 -)

  • Jang, Seongman
    • Journal of Korea Planning Association
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    • v.54 no.1
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    • pp.52-66
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    • 2019
  • Travel is a factor that stimulates the vitality of the urban and is widely used as an indicator of sustainable growth of the region. In Korea, however, no studies has been made to predict changes in traffic and calculate the accessibility of the region by comprehensively considering the socio-economic conditions of the travelers. The purpose of this study is to classify commuters according to the household income and to analyse the traffic characteristics of each class. The analysis results are aggregated into two. First, the analysis of study found different transport characteristics for different income classes. This is the result that underpins the argument of a previous study that suggested that a discriminatory approach is necessary for each income in determining the accessibility of the region. Second, this study calculated utility values differently for each income class based on the transit time and cost required between each zone. Through these measures, transport characteristics were analyzed by income class using indicators that considered transportation infrastructure, and socio-economic conditions of the travelers. This study is meaningful in that it provided the basis for calculating the accessibility that could take into account the activities of the housing consumers in establishing domestic housing policies.

A Phenomenological Study on Subjective Meaning of a Participant in Assets-building Program for Low-income Families (저소득 가구의 현금자산형성의 주관적 의미에 관한 현상학적 연구)

  • Hong, Hyun Mee Ra
    • Korean Journal of Social Welfare Studies
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    • v.41 no.4
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    • pp.395-424
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    • 2010
  • Using in depth interviews with phenomenological method, we explored subjective meaning of a participant assets-building program for low-income families. The research participants are 6 families who consisted of 30 low-income and low-wealth families in participating asset-building program. Findings indicate that we can find out a criteria of classify among low-income families. That are single mom family, single father family and grandparent family, and normal family. It could be useful to evaluate the policy of assets-building.

The Effect of Consumer’s Switching Barrier Perception on Store Loyalty in Apparel Product Purchasing (의류제품 구매시 소비자의 전환장벽지각이 점포충성도에 미치는 영향)

  • 김수진;정명선
    • Journal of the Korean Society of Clothing and Textiles
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    • v.25 no.8
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    • pp.1512-1523
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    • 2001
  • The purposes of this study were to examine the effect of switching barrier perception on store loyalty in apparel product purchasing to classify the factors of switching barrier perception, and additionally ot identify differences of store loyalty and switching barrier perception according to demographic characteristics. The questionnaire was administered to 300 women shopped in a department store in Gwang-ju city during February 10-23, 2001. Data collected from 261 women were analyzed by using frequency, factor analysis, ANOVA, Duncan-test, regression analysis by SPSS for windows PC program. The results were as follows; 1. The consumer’s perceived switching barrier was composed of three factors; economic psychological, time factor. 2. There was significant difference in store loyalty according to consumer’s age, occupation, education level. and income. 3. There was significant differences in economic. time switching barrier perception according to consumers’age, occupation education level, and income. There was significant difference in psychological switching barrier perception according to consumers’ occupation education level, and income. 4. The swiching barrier perception significantly infulenced on the store loyalty.

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A Study on Bedclothes Design Preferences and Purchase Motives (침구류 디자인 선호도와 구매동기에 관한연구 -색과무늬를 중심으로-)

  • 이명희
    • Journal of the Korean Society of Costume
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    • v.35
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    • pp.181-193
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    • 1997
  • The objectives of this study were to classify bedclothes purchase motives and to examine how bedclothes purchase mo-tives and design preferences very accord-ing to age and income. Samples were 217 housewives residing in metropolitan area. Questionnaire included 17 Likert type items of bedclothes pur-chase motive measure 12 items of color preference 7 items of pattern (floral geo-metric abstract stripe plaid polka dot, and paisley pattern). The results of the study were as fol-lows. 1. 5 factors of bedclothes purchase mo-tives were derived by factor analysis ; F .1 'design': F 2. "brand' ; F.3. 'deficiency'; F. 4. 'fabric' F.5. 'economical reason' 2. Subjects perceived design and utility area to be important motives for bed-clothes purchase. 3. Cholor preference of bedclothes was in the order of white pale blue pale green and pale orange. Pattern preference was in the order of stripe plaid solid color floral and polka dot pattern. The combi-nation of patterned fabric and solid color fabric was liked better than the combina-tion of analogic color and the combination of contrasting color. 4. The women in their 20's liked navy blue red stripe plaid pattern and solied color better than 30's and 40's . 40's liked abstract and paisley pattern better then 20's and 30's 5. Low income group lied navy blue and solid color fabric more than the mid-dle and high income group and liked ab-stract pattern less than the middle and high income group. 6. Women in their 20's perceived design to be important motive more than 30's and 40's. 30's perceived brand to be im-portant motive than 20's and 40's 7. High income group perceived design to be important motive more than the middle and low income group. Low in-come group perceived brand and fabric to be less important motives than the middle and high income group, The present findings provide that age and income had a significant effect on bedclothes purchase motives and design preferences of houesewives. The results that white color and the combination of patterned fabric and solid color fabric were liked best indicated that women prefered clean image and chacteristics de-sign of bdeclothes.

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