• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 사회복지연구
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• 제42권3호
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• pp.207-231
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• 2011

이 연구는 기초지방정부의 사회복지비 지출수준과 이에 영향을 미치는 요인들을 정부 간 관계의 맥락에서 파악하였다. Beck and Kats가 제안한 PCSE(Panel corrected Standard Error) 모형을 이용하여 2003년부터 2008년까지 230개 기초지방정부의 사회복지비 지출수준에 결정요인을 분석하였다. 분석결과를 정리하면 다음과 같다. 첫째, 상위정부로부터의 재정이전이 기초지방정부의 사회복지비 지출확대에 영향을 미치는 것을 확인하였다. 둘째, 기초지방정부와 광역정부, 중앙정부와의 정치적 관계를 나타내는 정당구조가 사회복지비 지출을 결정하는데 영향을 미치는 것으로 나타났다. 셋째, 기초지방정부들 간에 복지확대 경쟁이 존재하고 있음을 파악하였다. 이와 같은 분석결과는 우리나라와 같이 중앙집권적 성격이 강한 지방자치제 하에서는 지역사회 내에 존재하는 요인들뿐만 아니라 정부 간 관계적 요인들이 지역복지 발전에 중요한 영향을 미치고 있음을 시사한다.

• 한국사회복지학
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• 제42권
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• pp.7-40
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• 2000

This paper examines the changes $(1982{\sim}1992)$ of social welfare expenditures of 12 welfare states. This paper focuses on two questions. First, to what extent have there been changes in social welfare expenditure (total social welfare expenditures, income support expenditures, social service expenditures) of 12 welfare states? Second, what are the causes of the changes in social welfare expenditures? Using Comparative Welfare States Data Set by Stephens(1997) and Social Expenditure Database by OECD (1999), this paper attempts to answer two questions. Fuller-Battese model, a data analysis method in pooled cross-sectional time-series analysis, is adopted to identify variables predicting social welfare expenditure changes. This paper analyzes the predictors separately according to the types of welfare states by Esping-Andersen (1990). Predictors are different by the types of welfare states; thus, economic variables such as GDP and financial deficiency have effects on social welfare expenditures of Liberal and Corporatist welfare states. while they have no effects in Social Democratic welfare states. Political variables has effects on social welfare expenditures of Corporatist welfare states, not of Liberal and Social Democratic welfare states. Demographic variables has effects on social welfare expenditures of Social Democratic welfare states rather than Liberal and Corporatist welfare states. This paper provides an additional knowledge about social welfare expenditure changes of 12 welfare states and discusses implications for the development of welfare state in Korea.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.413-421
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• 2021

Government expenditure on education has attracted much attention because it plays an important role in the economic development. The question is whether government expenditure on education has a positive or negative impact on the economic growth and vice versa. This study aims to provide reliable estimates of the relationship between government expenditure on education and economic growth with empirical evidence in Vietnam for the period 2006-2019. The data was taken from the official statistics of the General Statistics Office of Vietnam. The authors have used the VAR model and Granger causal model to determine the relationship between government expenditure on education and the economic growth. Research results show that there is a two-way nexus between the economic growth and government spending on education with a lag of about two years. From the results obtained from this research, the authors have made some policy suggestions for the Vietnamese government as how to increase investment for education. If there is a one-way causal relationship between expenditure on education and the economic growth, the government can use spending as a growth factor. However, if there is a bi-directional relationship between the government expenditure on education and the GDP growth, the government needs to ensure that resources are appropriately managed and allocated effectively to promote growth.

• 한국생활과학회지
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• 제4권1호
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• pp.63-74
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• 1995

Urben wage workers' education expenditure among different social classes from 1979 to 1993 has been compared. Eduction expenditure has increased much more than that of income resulting from income increase and government policy. Education expenditure gaps among social classes have showed to be an increasing trend although the ratio of education expense to the income has increased among low class families. Average income elasticity was 1.1 and this result showed that education expense was luxury good. Income elasticity of education expense among low class families have fluctuated more than any other classes resulting from construction business cycle and housing rent increase. Average Gini coefficient was 0.38 and turned out to be highest among 9 household expenditures, however it was in the trend of improvement from 81. But from 91 Gini Coefficient went up high again. Main reason for this increase was due to high social class families' eucation expenditure increase. Government's strong policies to enhance equality level of education opportunity and to support low class families are urged.

• 한국컴퓨터정보학회논문지
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• 제21권5호
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• pp.193-200
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• 2016

This study was conducted in order to assess the effect of variables influencing Korean baby-boomers' welfare consciousness. For this purpose, data from the $8^{th}$ supplementary survey of the Korea Welfare Panel in 2013 were analyzed. The subjects of analysis were 2,035 people who were born between 1955 and 1965 whose welfare panel data did not have missing values for the variables of the research model. According to the results of analysis, first, when the descriptive statistics of the major variables were analyzed, those showing a relatively high mean score among the sub-factors of the baby-boomers' welfare consciousness were 'expansion of expenditure for public assistance' (mean 3.65, SD .557), 'expansion of expenditure for social insurance' (mean 3.53, SD .646), and 'expansion of expenditure for social services' (mean 3.26, SD .424). The mean score of the baby-boomers' overall welfare consciousness was relatively high as 3.45 (SD .428), advocating the expansion of welfare expenditure. Second, the independent variables influencing the baby-boomers' welfare consciousness was found to have explanatory power of 12.9%. In the results of regression analysis, variables found to have a significant effect were gender (B=.100, t=2.573, p<.01), personal responsibility for poverty (B=-.151, t=-3.635, p<.01), social responsibility for poverty (B=.149, t=3.437, p<.001), and recipient's laziness (B=.251, t=6.578, p<.001). Based on these results were discussed major relevant policies.

• 문화기술의 융합
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• 제4권4호
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• pp.187-199
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• 2018

본 연구는 2012년 한국의료패널자료의 보건의식행태에 응답한 만 18세 이상만으로 처리하였으며 전체 2,757명, 남자 2,614명(44.6%), 여자 143명(2.3%)으로 선정하였다. 흡연으로 의료이용 및 의료비지출 자료를 통하여 흡연자의 응급. 입원, 외래 의료이용횟수에 따른 의료비를 통하여 사회적 비용을 추계하였다. 사회적비용은 보건경제학자인 Rice(1968)의 의해 정립된 사회적관점을 채택하여 의료이용에 따른 의료비와, 보험자(공단)비용, 본인부담금, 비급여, 생산성 비용을 합산하여 사회적비용을 산출하였다. 흡연상태별 연간 응급의료이용률은 인구 백명당 흡연자 7.5%, 이용횟수 9.8회 사회적비용은 809,003원으로 나타나고 있다. 흡연상태별 인구 백명당 연간 입원의료이용률은 인구 백명당 흡연자 9.6%, 이용횟수 9회, 사회적비용은 706,870원으로 나타나고 있다. 흡연상태별 연간 외래이용률은 흡연 68.6%, 연간의료이용건수는 9건, 사회적비용은 706,870원으로 나타났다.

• 한국콘텐츠학회논문지
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• 제13권2호
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• pp.378-389
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• 2013

본 연구는 주성분분석을 활용하여 1995-2009년 동안의 보건의료비 지출을 소득수준별로 일인당 지출, 민간부문 지출, 공공부문 지출 및 총지출로 구분하여 사회후생 증대 효과를 분석하였다. 분석결과에 의하면 소득수준별 보건의료비 지출의 사회후생 증대효과는 세계전체 소득과 우리나라의 경우 부문별 지출에 따라 편차가 크고, 중간소득 국가에서 가장 크게 나타났으며, 고소득 국가, 저소득 국가, EU 국가 및 OECD 국가는 낮은 수준의 유사한 형태를 보이고 있다. 한편, 보건의료비 지출을 부문별로 살펴보면 일인당 지출은 소득수준과 무관하게 사회후생 증대효과가 낮은 것으로 나타났고, 민간부문 지출은 부문별 지출 중에서 사회후생 증대효과가 가장 크게 나타났다. 공공부문 지출과 총지출의 경우 중간소득 국가가 크게 나타났으며 소득수준별로 편차가 큰 특징을 나타내고 있다. 결과적으로 보건의료비 지출의 효율성을 제고하여 사회후생 증대에 기여할 수 있는 방안을 모색하는 것이 가장 중요한 현안이라 하겠다. 이를 위해서는 무엇보다도 보건의료비 지출이 공공성의 특성을 벗어나 시장기능에 의한 자원배분을 할 수 있는 제도적 지원 방안이 모색되어야 할 것이다.

• 대한가정학회지
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• 제36권4호
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• pp.179-188
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• 1998

The purpose of this study was to determine the impact of demographics on body-cathexis and clothing expenditure of elderly men and women. Data were obtained from 50 men and 58 men and 58 women aged 55 years and older through an mail survey. Body-cathexis consisted of five areas of body parts: head/upper body, lower body, height, weight, and torso. Clothing expenditure was measured by the total dollar value of annual personal expenditures on personal apparel, including accessories, such as shoes, and clothing services. Demographics included income, age, education, sex, marital status, and social participation. Data were analyzed using multiple regression. The results showed that there were relationships between body-cathexis and four demographic variables(income, sex, education, and social participation). Elderly men were more satisfied with their bodies than were elderly women. The subjects with higher income, education, and social participation had a higher degree of body satisfaction. Also, there was a significant relationship between income and clothing expenditure.

• 한국사회복지학
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• 제55권
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• pp.155-179
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• 2003

본 논문은 국가간 사회복지수준을 비교하는 기준으로서 경제수준과 사회수준 중 후자가 보다 적절한 기준임을 밝혀냈다. 또한 사회복지지출이 많은 나라들일수록 사회수준이 경제수준보다 높은 경향을 보였는데 이는 경제성장 위주의 정책보다는 사회 각 부문의 균형적 발전을 통한 보편적 삶의 질, 즉 사회수준 향상이 사회복지수준 향상에 중요한 요인임을 제시하는 결과였다. 한국의 사회복지수준은 우리의 경제, 사회수준을 고려한 기대수준보다 현저히 낮다는 기존의 사실을 다시 한번 확인하였다. 이러한 결과를 근거로 보편적 삶의 질과 빈곤층의 삶의 질 수준과의 격차를 해소하여 권리로서의 사회복지를 실현하는 것이 시급한 과제라는 것과 사회수준 자체의 향상을 통해 사회복지에 대한 국민적 관심을 증가시키고, 사회복지부문간 격차, 즉 사회보험과 공공부조와의 현격한 차이를 줄이는 정책이 필요하다는 점을 제시하였다.