• 가족자원경영과 정책
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• 제18권3호
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• pp.135-157
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• 2014

The purpose of this study was to investigate the influences of household income, education needs, private education expenses and expenditures of preparation for old age for mothers of school-aged children and to discover the causal relationships among these variables. The subjects in this study were gathered from among 393 mothers living in Daegu with school-aged children from 8 to 19 years old and with wage-earner husbands. The research tool was a questionnaires which addressed the general characteristics of the subjects, household income, the scale of education needs, the scale of private education expenditures, the scale of perceived burden of private education, and the scale of expenditures of preparation for old age. In order to analyze the study data, factor analysis, and regression analysis using SPSS were used, and structural path analysis using AMOS was used. The main results of this study were as follow: First, the greater the household income, the greater the education needs. Second, household income and education needs had no significant influences on private education expenditures. Third, education needs and private education expenditures turned out to have significant effects on the perceived burden of private education expenditures. Fourth, expenditures of preparation for old age among mothers of school-aged children was influenced by the education needs, private education expenditures and perceived burden of private education expenditures. The household income of mothers of school-aged children had no significant influence on private education expenditures. Finally, education needs, private education expenditures and perceived burden of private education expenditures for mothers of school-aged children had a direct effect on the expenditures of preparations for old age. On the other hand, in mediating education needs, household income of these mothers had an indirect effect on expenditures of preparations for old age. The perceived burden of private education expenditures turned out to have the biggest total effect on the preparations for old age of mothers with school-aged children.

• Journal of Preventive Medicine and Public Health
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• 제28권2호
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• pp.347-363
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• 1995

The increase of health care expenditures is an important problem in the almost countries. Also, suppression of the health care expenditures is an important problem in the health field of Korea since the national health insurance for total people in 1989. Thus, it is very important to grasp the change of the health care expenditures of family and proportions of the health care expenditures to total expenditures of family, because they are the basis of national health care expenditures in Korea. While the health care expenditures of urban family were increased during 1980-1993 by 12.8% annually, the total expenditures of urban family were increased by 14.8% annually. Consequently, the proportions of health care expenditures to total expenditures were decreased from 5.98% to 4.76%. The proportions of health care expenditure for 3 years to come were predicted to 4.75% in 1994, 4.67% in 1995, and 4.63% in 1996 by the time-series analysis. That is, it was predicted that they would be decreasing slowly. The product elasticity of health care expenditure was less than 1 in the multiple regression analysis. so the health care is normal good rather than superior good. Therefore, it seems that the household economy is able to bear the expense pursuing the improvement of quality of health care by actualizing the medical insurance fee.

• 한국의류학회지
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• 제23권5호
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• pp.745-756
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• 1999

The purpose of this study is to investigate the characteristics of the clothing consumption expenditures by the business cycles in Korea during the period of first quarter of 1979 to second quarter of 1998. Business cycles were examined using data GNP from the National Accounts published by the Bank of Korea and clothing expenditures from the monthly statistics of Korea published by the National Statistical Office of Korea. Data were analyzed by regression analysis standard deviation sample cross-correlation coefficient and skewness statistics. The main results are as follows. 1. During the period of 1979.I-1998.II GNP and per-person consumption expenditures for clothing and shoes have continuously increased except during 1980 and the recent depression of the national economy. Clothing expenditures dropped severely during the two recent depression of the national economy. Clothing expenditure dropped severely during the two depression periods. Clothing expenditures were the highest in the fourth quarter and the lowest in the third quarter of the year. 2. According to the results of the regression analysis the business cycles had a significant influence on the clothing expenditures. the volatility of the clothing expenditure was 2.60 times higher than that of the business cycles. 3. Clothing expenditures displayed procyclical fluctuation and coincident movement to the business cycles. Also clothing expenditures showed an unsymmetric behavior over the expansion phases and contraction phases of the business cycles. That is the clothing expenditures increased slowly in the expansion phases and decreased quickly and severely in the contraction phases of the business cycles.

• 유통과학연구
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• 제17권1호
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• pp.89-94
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• 2019

Purpose - In recent digital information society, the most important factor of to increase the firm value of the distribution company is not the activity to increase the sales through the general advertisement of the unspecified majority by purchasing the finished product, but to grasp the needs of the consumers and to develop a new distribution platform that connects producers and consumers directly through consumer-tailored advertisements centering on e-commerce. Therefore each company in the distribution industry is spending a lot on research and development investment to innovate the distribution technology and distribution system, and the research and development investment expenditures can affect firm value. The purpose of this study is to analyze the impact of research and development investment expenditures in the distribution industry on market value of the firm. Research design, data, and methodology - As a research method, the sample firms are those which are listed on korea stock exchange market from 2011 to 2017 and the research model is Ohlson(1995) model, which is a representative valuation model using accounting information. This study analyzes the effect of distribution company's research and development investment expenditures and advertising expenditures on market value of the firm Results - The results of empirical analysis show that research and development investment expenditures for developing new distribution technology and advertising expenditures for promoting sales in the distribution company are all positively related to the market value of firm. Therefore, in describing market value of the distribution company, it is shown that the research and development investment expenditures and advertising expenditures together with the net asset and net profit are the important accounting information that explains the market value of firm. This result show that investment expenditures on research and development for the innovation of distribution technology of distribution company creates intangible intellectual assets and increases market value of the firm. Conclusions - The result of this study shows that research and development investment expenditures for the new distribution technology as well as the spending for the advertisement in the future is a very important investment expenditures that can increase the market value of the distribution company.

• 대한가정학회지
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• 제35권4호
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• pp.229-242
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• 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.

• 보건행정학회지
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• 제14권2호
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• pp.99-116
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• 2004

This study estimates the determinants of national health expenditures of OECD countries using panel regression method. The data used are OECD Health Data(2003) covering 33 countries and from 1970 to 2001. This study shows several important different results compared to the previous studies. Further this study estimates the determinants of Korean case using data from 1m to 2000, and compare with the results of OECD panel. The main findings are as follows. The income elasticity of health expenditures is estimated below 1.0, but is shown above 1.0 when the different health systems of each country are controlled. The women's labor participation influences strongly positive effect on the health expenditures. The diffusion of new technologies is positively related with the increasing expense. The increasing government expenditures have a tendency not to contain health expenses, but to increase expenses. The expansion of public health insurance holders is containing the expenses, and the increasing number of doctors is pushing expenditures. This implies the health expenditures are influenced more by the induced demand of providers rather than the moral hazard of patients. However, the above result is opposite in Korean case. The existence of primary care doctors affects slightly up warding rather than containing expenditures. Finally the determinants are seriously depending upon which factors are included in the model and which statistical model is chosen. Therefore it must be cautious to interpret the results of statistical model.

• 한국의류학회지
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• 제21권5호
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• pp.889-902
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• 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.

• 기술혁신연구
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• 제11권2호
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• pp.123-149
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• 2003

The paper examines the effects of tax incentives on corporate R&D expenditures. We regress tax incentives and financial variables on the increase or the level of corporate R&D expenditures. Tax incentive variables are the magnitude of R&D tax credit and the level of reserve for R&D, while financial variables are the amount or increase of R&D expenditures in prior years, profitability, cash flows and Tobin Q. Sample firms are selected among the listed companies which reported R&D expenditures in the financial statements from 1995 to 2000. The results indicate that increase and level of R&D expenditures is positively influenced by the magnitude of R&D tax credit and the level of reserve for R&D. The amount of R&D expenditures has positive relationship with prior one-year R&D expenditures, while the increase of R&D expenditures has negative relationship with prior year increase and recent three year's average of R&D expenditures. The evidence is consistent to the hypothesis and results of other studies, which suggest that tax incentives for R&D encourage the corporate R&D expenditures.

• 대한가정학회지
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• 제38권12호
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• pp.189-206
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• 2000

Study results showed most households spent money on private educational expenditures. Various sociodemographic and parents'cognitive variables were significantly associated with private educational expenditures; family income had the greatest influence. Seven clusters were identified on the basis of each percentage of expenditures allocated to four private educational methods out of total private educational expenditures. The resets of this study may be useful in understanding the private educational expenditures in Korea and have implications in the government policy decision-making on private education.

• 기술혁신연구
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• 제14권1호
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• pp.101-118
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• 2006

The relationship between R&D Polices(R&D subsidy, tax incentives) and firm R&D expenditures is analyzed through firm's profit maximization function. As a result, the relationship between R&D policies and fmn R&D expenditures is determined by the relationship between firm R&D expenditures and market price. In case of major innovation which cause the fall of market price, the elasticity R&D subsidy and firm R&D expenditures is negative(substitution). In case of minor innovation which cause the rise of market price, the elasticity R&D subsidy and firm R&D expenditures is positive(complement). Tax incentives is bring about the increase of firm R&D expenditures. R&D subsidy and tax incentives are substitutively influenced at firm R&D expenditures.