• Journal of Nutrition and Health
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• v.50 no.4
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• pp.391-401
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• 2017

Purpose: The purpose of this study was to estimate the dietary flavonoid intakes of Korean adults according to socioeconomic status. Methods: Using data from the 2007~2012 Korea National Health and Nutrition Examination Survey, a total of 31,112 subjects aged over 19 years were included in this study. We estimated individuals' daily intakes of total flavonoids and seven flavonoid subclasses, including flavonols, flavones, flavanones, flavan-3-ols, anthocyanins, proanthocyanidin, and isoflavones,by linking food consumption data with the flavonoids database for commonly consumed Korean foods. We compared intakes of flavonoids according to the levels of household income and education. Results: Average dietary flavonoid intakes of the study subjects were 321.8 mg/d in men and 308.3 mg/d in women. Daily flavonoid intakes were positively associated with household income level (p < 0.0001) and education level (p < 0.0001). The subjects in the highest household income and highest education level group (OR 0.37, 95% CI 0.30~0.45, p < 0.0001 in men, OR 0.50, 95% CI 0.41~0.60, p < 0.0001 in women) had a lower likelihood of having low total flavonoid intake (less than 25 percentile) compared to the lowest household income and lowest education level group. The food group that contributed to total flavonoid intake with the biggest difference between the lowest and highest groups for both household income level and education level was beverages. Conclusion: This study shows that socioeconomic status was positively associated with flavonoid intake in a representative Korean population. Further research is needed to analyze the association of flavonoid intake with health outcomes according to socioeconomic status such as household income and education level.

• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.38 no.3
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• pp.281-293
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• 2020

Recently, large and small fires have been happening more often in Korea. Fire is one of the most frequent disasters along with traffic accidents in korean cities, and this frequency is closely related to the land use and the type of facilities. Therefore, in this study, the significance of fires was analyzed by considering land use, facility types, human and social factors and using 10 years of fire data in Jinju city. Based on this, OLS (Ordinary Least Square) regression analysis, SLM (Spatial Lag Model) and SEM (Spatial Error Model) using space weights, were compared and analyzed considering the location of the fire and each factor, then a statistical model with high suitability was presented. As a result, LISA analysis of spatial distribution patterns of fires in Jinju city was conducted, and it was proved that the frequency of fires was high in the order as follow, central commercial area, industrial area and residential area. Multiple regression analysis was performed by integrating demographic, social, and physical variables. Therefore, the three models were compared and analyzed by applying spatial weighting to the derived factors. As a result of the significance test, the spatial error model was analyzed to be the most significant. The facilities that have the highest correlation with fire occurrence were second type neighborhood facilities, followed by detached house, first type neighborhood facilities, number of households, and sales facilities. The results of this study are expected to be used as significant data to identify factors and manage fire safety in urban areas. Also, through the analysis of the standard deviation ellipsoid, the distribution characteristics of each facility in the residential area, industrial area, and central commercial area among the use areas were analyzed. In, the second type neighborhood facility with the highest fire risk was concentrated in the center. The results of these studies are expected to be used as useful data for identifying factors and managing fire safety in urban areas.

• Journal of Consumption Culture
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• v.15 no.1
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• pp.93-118
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• 2012

The purpose of this study was to examine the effect of a householder's working type on household saving from the perspective of precautionary saving behavior theory and the determinants of household saving by householder's working type. The data for this study was from the 2009 year of the Korea Welfare Panel Survey (KOWEPS), consisting of 2,463 households with householders whose working type was regular or non-regular employment(temporary, daily or public work). OLS regression analyses and Chow-tests were performed. In the regression analyses, the dependent variables for household saving were precautionary saving and precautionary asset. Precautionary saving was operationalized with the amount of average monthly saving and the ratio of average monthly saving to average monthly disposable income, and precautionary asset was operationalized with the amount of financial assets and the ratio of financial assets to net assets. The independent variables were household income, household assets, householder's working type(regular, non-regular), householder's age, sex, education level and marriage status, income level, the number of household members, housing type, debt, and public transfer income. Monthly average total consumption expenditures for household income, and net assets for household assets, the existence of spouse for marriage status, poverty for income level were used. Public transfer income was classified into three, social insurance, basic assistance and government assistance. For the analyses, Stata 11.0 version was used. The results are as follows: Householder's working type was significantly related to the precautionary saving behavior of a household. However, the precautionary saving and the precautionary asset of a household with a householder in non-regular working type was lower than those of a household with a householder in regular working type. This result is not consistent with the expectation from the perspective of precautionary saving behavior that the saving of a household with a householder in non-regular working type is expected to be higher than that of a household with a householder in regular working type. According to the analyses of the determinants for precautionary saving behavior by householder's working type, monthly average total consumption expenditures, debt, net assets, poverty, the number of household members, basic assistance were statistically significant variables. The positive relation of basic assistance to precautionary saving(the amount of average monthly saving and the ratio of average monthly saving)is a noteworthy result in the analyses of the determinants for household saving by householder's working type. The above results suggest the followings. First, it is easy to predict the unstability of economic life of a household with a householder in non-regular working type because of relatively low precautionary saving and precautionary asset. The reason for the low precautionary saving and the low precautionary asset may be a low current income of the household in spite of its willingness to save. If this reasoning is possible, it suggests that policies are needed for households with householders in non-regular working type to save. Second, the relatively low precautionary saving and precautionary asset of a household with a householder in non-regular working type suggest also their long-term economic stability. This suggests they need to try a long-term financial planning even though they have limitations to save for future because of their low current income. It is necessary to develop the financial planning for the households with unstable incomes. Third, the determinants for precautionary saving behavior by householder's working type were mostly the ones which reflect the economic condition of a household. This suggests that the economic condition of a household is a core factor for household saving. Consequently, it emphasizes the efforts for a household to acquire the adequate level of income for saving. Forth, the positive relation of basic assistance to precautionary saving(the amount of average monthly saving and the ratio of average monthly saving) suggests the possibility for a household to accumulate the precautionary saving and the precautionary asset in the channel of basic assistance.

• Korea Trade Review
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• v.48 no.3
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• pp.43-68
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• 2023

In this study, in relation to "Chapter 3 Support for Priority Purchase of Technology Development Products" of the 「Market Channel Support Act」, this study investigated the positive growth impact of technology development products subject to preferential purchase on small and medium sized enterprises. The data used for empirical verification is for 371 companies that obtained certification for technology development products subject to preferential purchase in 2016 and Data from SMEs were collected from 2017 to 2021, Sales, operating profit, and net profit was identified, and empirical verification. And conducted through statistical analysis to determine whether it had a positive effect on the growth factors of SMEs. In addition, data from 225 technology development product certification companies were collected, and empirical testing was conducted through t-test analysis on the change in growth factors before and after acquiring certification. As a result of statistical analysis, it was found that the total assets, certified sales, operating profit, and net profit, which are the growth factors of a company, are all positively affected according to the type of technology development product certification. However, in the case of authentication types, some authentications showed significant negative results. In addition, significant results were derived that after acquiring certification had a positive effect on growth factors than before acquiring certification. Consistent with this conclusion, I think that it is effective for technology development-based SMEs to enter the public procurement market and utilize the technology development product priority purchase policy for market exploitation and corporate growth. And the government should strengthen the market support policy to create demand so that SMEs can enter the procurement market and actively utilize the preferential purchase system, and come up with an improvement plan so that public institutions can actively utilize the preferential purchase system.