• 한국보건간호학회지
• /
• 제21권2호
• /
• pp.171-181
• /
• 2007

Purpose: The purpose of this study was to explore the living experiences of low-income elderly living alone. Method: The data were collected through more than ten times of in-depth interview with 7 participants. The research question was "what is it like to experience your daily living?" The data were analyzed by Colaizzi's phenomenological analytic method. Results: Four main meaningful themes were identified: 1) The participants blamed themselves for their past lives, 2) They also felt sorry for being a burden on other's lives, 3) They considered diseases to be a natural part of life, 4) They felt worried and hopeless about the rest of their lives. Conclusion: This study revealed the living experiences of low-income elderly living alone. Further studies are needed to determine appropriate care and treatment. The authentic caring approaches are required with caring community people. Finally, this study may provide data for better recognizing the low-income elderly's experiences of caring in the community.

• 경영과정보연구
• /
• 제38권2호
• /
• pp.67-81
• /
• 2019

개정 금융상품 기준서 제1109호가 2018년부터 시행되었다. 신 기준서에서는 지분상품을 단기매매목적이 아닌 경우 기타포괄손익선택권(OCIO)이 행사된 경우는 기타포괄손익-공정가치금융상품으로 분류하게 된다. 이렇게 분류된 지분상품의 모든 후속측정은 공정가치로 측정하게 되며 이 평가과정에서 발생한 평가손익은 기타포괄손익누계액으로 분류한다. 그러나 향후 해당 금융자산을 매도시 관련 기타포괄손익누계액을 당기손익으로 재순환금지를 규정하고 있다. 과거에는 매도가능증권으로 계상하고 있는 지분상품에 대한 평가손익은 기업이 해당 지분상품을 매도함으로써 기타포괄손익을 당기손익으로 재순환하여 인식할 수 있었지만 새로운 기준서에 의하여 재순환이 금지된 것이다. 본 연구는 K-IFRS 1109의 도입으로 기업이 향후 매도가능증권에 대한 재순환 금지가 예상됨에 따라 과거 매도가능증권으로 분류하였던 지분상품을 당기손익공정가치금융상품으로 재분류하려는 유인이 있을 것으로 보고 이를 조사하고자 하였다. 구체적으로 재무상태표에 기타포괄이익을 많이 계상하고 있는 기업일수록 재순환금지로 인한 위험에 크게 노출될 것으로 예상되어 적극적으로 당기손익공정가치 금융상품으로 재분류를 시도할 것으로 예상하였다. 그리고 상대적으로 전년도 보고이익이 낮은 기업일수록 매도가능증권의 당기손익공정가치금융상품 재분류를 시도하여 당기손익을 더 적극적으로 계상하려고 할 것으로 예상하였다. 실증분석의 주요한 결과를 요약하면 다음과 같다. 첫째, 기타포괄이익이 크게 계상하고 있는 기업일수록 적극적으로 당기손익공정가치금융상품으로 재분류를 시도하였다. 둘째, 보고이익수준은 재분류금액에 유의적인 영향을 미치지 않는 것으로 나타났다. 셋째, 기타포괄이익이 크면서 보고이익이 낮은 기업일수록 재분류금액이 크게 나타났다. 넷째, 이러한 영향은 은행업일수록 크게 나타났다. 본 연구의 결과는 금융상품 기준서 제1109호가 2018년부터 시행되면서 매도가능증권의 당기손익공정가치금융상품의 재분류를 통한 이익조정에 대한 실증적 결과를 제시하고 있다. 감독당국은 지분상품의 재순환금지로 인하여 야기되는 기업의 이익조정이 예상됨에 따라 이를 방지할 수 있는 정책의 필요성이 있으며 외부감사인은 매도가능증권의 재분류에 대한 감사범위의 결정이나 감사증거 수집 등에 신중을 기해야 할 것이다.

• 한국산림과학회지
• /
• 제9권1호
• /
• pp.61-74
• /
• 1969

우리나라의 산림면적(山林面積)은 국토(國土)의 약(約)68%를 차지하고 있으나 그의 생산(生產)은 미미(微微)하여 국민총생산액(國民總生產額)에 대(對)하여 약(約)2%, 제(第)1차산업생산(次產業生產)에서 차지하는 비중(比重) 또한 5%정도(程度)에 불과(不過)하다. 그러나 이는 임업생산중(林業生產中) 직접소득(直接所得)만을 가지고 말한 것이며 임산물(林產物)의 대부분(大部分)은 원재료(原材料)로서 타(他) 관련산업(關聯產業)에 이용(利用)됨으로써 그의 우회적(迂回的) 생산과정(生產過程)을 통(通)해 얻어지는 부가가치(附加價値) 즉(卽) 간접소득(間接所得)이 더욱 중요(重要)하다. 그러나 이때까지 임업생산(林業生產)을 논(論)할때에는 목재생산(木材生產) 즉(卽) 직접생산(直接生產)만 가지고 논급(論及)하였지 이 간접생산(間接生產)에 대(對)하여는 하등(何等) 계산(計算)된 바 없다. 그러므로 한국은행(韓國銀行)에서 조사발표(調査發表)된 1963년도(年度)와 1966년도(年度) 양년분(兩年分)의 산업연관표(產業聯關表)를 가지고 물재구입율법(物財購入率法)을 써서 임업(林業)의 간접소득(間接所得)을 계산(計算)해 보았다. 그결과(結果) 직접소득(直接所得)은 1963년도(年度)가 14,361백만(百萬)원, 1966년도(年度)에는 17,709백만(百萬)원이던 것이, 간접소득(間接所得)은 1963년도(年度)가 42,688백만(百萬)원, 1966년도(年度)는 74,790백만(百萬)원으로서 임업소득합계(林業所得合計)는 1963년도(年度)가 57,049백만(百萬)원 1966년도(年度)는 92,499만(百萬)원이 된다. 따라서 국민총생산액중(國民總生產額中) 임업소득(林業所得)이 차지하는 비율(比率)은 1963년도(年度)가 8.23%, 1966년도(年度)에는 10.12%라는 고율(高率)을 차지하고 있다. 물론(勿論) 여기에는 한수해방지(旱水害防止) 토사유출방지(土砂流出防止)등(等) 국토보전(國土保全)과 풍치(豊致)등(等) 소위(所謂) 산림(山林)의 간접적효용(間接的効用)이 주는 무형적(無形的) 소극(所得)은 계산(計算)에 넣지 않었다. 이와 같이 임업(林業)에서는 그의 생산물(生產物)의 대부분(大部分)이 원재료(原材料)로서 타산업(他產業)에 이용(利用)됨으로써 직접소득(直接所得)보다 간접소득(間接所得)이 차지하는 비중(比重)이 대단(大端)히 높아 관련산업(關聯產業)의 발전(發展) 성장(成長)에 크게 기여(寄與)하고 있다. 그러므로 산업간(產業間)의 중요도판정(重要度判定)에서 임업(林業)은 결(決)코 경시(輕視)되어서는 아니 된다고 본다.

• 농업과학연구
• /
• 제45권1호
• /
• pp.137-142
• /
• 2018

The aim of this paper was to analyze the determinants of farm household income in the Gyeongbuk province. Data from 5,254 villages in the Gyeongbuk province were used. The main results are as follows. First, the percentage of self-supporting villages for fishing villages was 10.8%, which was higher than the average of 6.4%; however, the percentage of self-supporting villages for mountain villages was only 2.7 percent. Second, the level of income was estimated to positively correlate with the ratio of the roof improvement rate, a sisterhood relationship, farming households, and the number of people under the age of 14. Finally, the results show that variables such as age, farming percentage, roof improvement ratio, and a sisterhood relationship were significant. When the percentage for the roof improvement ratio was higher, the ratio for a sisterhood relationship with another city was higher, and when the proportion of farmers was higher, the average income of the village was higher. Based on the results from the above analysis, the following policy implications are suggested. First, the income levels of rural villages in the 1970s are related to the Saemaul project in Korea. In other words, the Saemaul project contributed to improving the farming household income by direct and indirect methods. Second, it can be seen that it is important to develop policies that take into account different village types within rural areas.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권10호
• /
• pp.227-234
• /
• 2022

The proportion of people living in poverty in Soc Trang is comparatively large. 27,154 households in this province are considered to be poor, which represents 8.4 percent of all households. The gap between rural and urban areas, between farmers and other social classes in this province, tends to increase, and the living standard of people in the countryside remains difficult. This paper aims to investigate the determinant factors of poor households' income in rural areas of Soc Trang province, Vietnam. Data from 120 poor households in Vinh Chau district and Ke Sach district of Soc Trang province collected in the year 2019 is employed to test the proposed hypotheses in this study. By applying the descriptive statistical method and ordinary least squares (OLS) regression, the results show that the factors of production land, number of income generation activities, access to credit, means of transportation, and means of production positively affect the income per capita of poor household in the study area, whereas household size has a negative impact on the household income per capita. Considering the empirical findings, several solutions and recommendations are proposed to improve the income of poor households in Soc Trang province.

• 열린충남
• /
• 통권39호
• /
• pp.126-143
• /
• 2007

This study evaluates the economic impacts of regional festivals and cultural events by utilizing regional input-output models of Seosan and Chungnam, which are derived by using a location-quotient approach. Tourism industry has modest forward and backward linkages with other industries, but its impacts on regional income and employment are much larger than other industries including manufacturing industry. Strong impacts on income and employment seem to provide rational for promoting tourism industry in Seosan and Chungnam. The Seosan Migratory Bird Festival increased city outputs approximately by 3929 million Won, increased employment by 56 people, and increased total income of the province by 774 million Won. All of the economic impacts were mostly concentrated in service related industries,

• 한국생활과학회지
• /
• 제14권4호
• /
• pp.613-629
• /
• 2005

This research analyzes household financial structures and ratios to understand factors of household utility. Its main themes are as following: First, what kinds financial structures are found at each level of income? Second, how are they different by the level of income? Third, what factors contribute to appropriate financial ratios? The themes are supported by the texts on financial ratios from both inside and outside of Korea and proved by the Korean Labor and Income Panel Survey, the fifth annual edition. The households are exempted that do not support the household principle record in the principle and household economy record. Accordingly, this survey is from a financial structure analysis of 3,762 households. The analysis utilizes SPSS Window (Version 10.0) program. The following are the results: First, the income level 4 and above, in which the increasing number indicates a higher level of income, are highly ranked on the income-expense level and the asset-debt rate. Also, level 4 has a strong financial structure, whereas level 1 does not. Apparently, the management of the household is complicated by debt redemption and a lower level of assets. Second, Ratio 1, Ratio 2, Ratio 4, and Ratio 5 are different by the level of income. Third, the level of income contributes to the appropriate financial ratio. The financial safety and prospective financial structure at each income level is an important variable. Households with a high income, in particular, have to balance their finances and capital, reducing liabilities and increasing the total assets. In other words, the family must hold assets to enhance efficiency according to the character and income level of the household. This research is a useful resource for such a decision-making as to improve household financial structure stability. Also, it can be adopted to evaluate financial products for specific households and be used for economic and social welfare planning to predict how households influence the nationwide economy.

• 농업과학연구
• /
• 제38권2호
• /
• pp.383-391
• /
• 2011

Traditional international trade theory assumes that import goods and domestically produced goods of the same industry are equal in quality. However the substitutability of the two goods is imperfect. This article estimated the import functions of pulp and paper using econometric and vector autoregressive models, and calculated the elasticities of substitution between imported and domestically produced pulp and paper. The import of pulp is inelastic to import price and domestic price, and elastic to national income in econometric model. And it is inelastic to import price, domestic price and national income in vector autoregressive model. On the other hand, the import of paper is inelastic to domestic price, and elastic to import price and national income in econometric model. And it is inelastic to import price and domestic price, and elastic to national income in vector autoregressive model. The elasticity of substitution between imported and domestically produced pulp was positive, and the elasticity was respectively 0.42 and 0.20 in econometric and vector autoregressive models. This may be because of the high proportion of imports. On the other hand, the elasticity of substitution between imported and domestically produced paper was positive, and the elasticity was respectively 0.75 and 0.81 in econometric and vector autoregressive models. This may be because the quality of imported paper is different from that of domestically produced paper.

• 가족자원경영과 정책
• /
• 제2권2호
• /
• pp.135-145
• /
• 1998

The purpose of this study was to examine how much the cost of marriage ceremony has increased according to the economic growth. The relationship between marriage expenditures and other comparison variables such as per capital GNP, monthly income, consumer price index was particularly examined. All the money values were adjusted by consumer price index. Data from the Central Committee for Promotion of Saving were used in this study. The results of this study follow. First, nominal and actual total outlay of marriage ceremony has continuously increased. Total marriage ceremony cost was positively correlated with the housing price so that bridegroom’s outlay were greater than that of bride’s one since bridegroom was more likely to have the responsibility for the price of new couple’s house. Second, it was found that increased percentage rate of marriage ceremony cost was greater than that of national economic growth. The total marriage expenditure was about 10 times as much per capital income in 1990. Third, it was revealed that housing cost increased three times from 1990 to 1995, and marriage ceremony expense was accordingly increased twice during the same periods. Such trends tend to increase continuously. Last, the marriage cost percentage to monthly income called marriage expenditure share increased by 1990 and then decreased. Such a decreasing trend can be explained by the increased amount of income partly due to the higher wage rate compared to other conditions since 1990.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권5호
• /
• pp.291-304
• /
• 2020

This paper examines the factors that drive temporal income diversification in rural areas of the Mekong River Delta in Vietnam, based on a framework that conceptualized diversification as a function of a household's capacity to diversify and incentives (both push and pull factors) to diversify. Drawing from five rounds of the Vietnam Living Standard Measurement Surveys covering a 13-year span (1993-2006), two panel datasets made from five cross-sectional samples are used for the analyses. The data are drawn from the Vietnam General Statistics Office. Both tobit model and Ordinary Least Squares model with random and fixed effects are applied. The main points emerging from the analysis is that income diversification is strongly influenced by household labor capacity. The relationship between household labor capacity and increasing insertion in non-farming wage activities is not driven by unobserved time-invariant factors such as household ability and motivation, but is instead driven by the higher labor capacity of households. In terms of the other household capacity variables, the effect of farm size is much larger in terms of retaining households in traditional occupations as compared to pushing them towards non-farm wage employment. Other variables such as household access to financial capital do not play an important role.