• Human Ecology Research
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• 제57권1호
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• pp.143-157
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• 2019

This study analyzed per capita expenditure (food expenses, housing expenses, health care costs, and cultural & entertainment expenses) by the consumption quintile for middle and older elderly households in addition to personal characteristics, household characteristics and economic factors affecting it. A sample collected from the 6th KLoSHA in 2016, was 2,983 households. First, among each per capita expenditure, the largest expenditure was food expenses, followed by housing expenses, health care costs and cultural & entertainment expenses. Compared with the first quintile of personal consumption expenditure, the largest increase in the fifth quintile was food expenses, followed by cultural & entertainment expenses, housing expenses, and health care costs. Second, compared to the fifth quintile of per capita food expenses, all other quintile had negative effects, and only the first quintile showed a negative effect compared to the fifth quintile of per capita housing expenses. The first, the second, and third quintile had a negative effect compared to the fifth quintile of per capita health care costs. Compared with the fifth quintile of per capita cultural & entertainment expenses, only the third quintile showed a negative effect. Third, in all quintile of per capita food expenses, the most influential variable from the first quintile to the third quintile was marital status, while in the fourth and fifth quintile included household income. In all quintile of per capita health care costs, health status was the most influential variable from the first quintile to the fourth quintile, and residence was in the fifth quintile.

• 디지털융복합연구
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• 제19권5호
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• pp.153-161
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• 2021

본 연구는 세무조사가 기업의 과도한 재량적 비용을 감소시키고 성실 세무신고 유인을 제공할 수 있는지 확인하고자 종합건설업의 세무조사 가능성과 접대비 지출 크기의 관계를 살펴보았다. 이를 위해 2011년부터 2018년까지 상장된 종합건설업 중 전년도 매출액이 100억원을 초과한 274개 기업을 대상으로 세무조사 가능성의 대용치인 세무조사선정률과 세무조사 적발률이 매출액 대비 접대비 비중과 접대비 증가율에 미치는 영향을 검증하였다. 분석 결과 세무조사 선정률과 적발률 모두 접대비 비중과 접대비 증가율로 측정된 재량적 비용의 대용변수에 유의한 음(-)의 영향을 주어 세무조사 가능성이 증가할수록 종합건설업은 접대비 지출을 줄이고 있음을 알 수 있었다. 본 연구의 결과는 세무조사가 재량적 비용의 지나친 지출을 억제할 수 있는 수단임을 보여줌으로써 과세당국의 과세 정책을 위한 방향과 세무조사의 실효성을 제시해 주었다.

• 건축사
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• 통권629호
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• pp.130-133
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• 2021

• 아태비즈니스연구
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• 제11권4호
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• pp.205-224
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• 2020

Purpose - This study aimed to identify the effects of ownership structures on agency costs in internationally diversified firms listed on the KOSDAQ market. Design/methodology/approach - A total of 5,824 samples were finally selected and empirically analyzed for a total of nine years from 2011 to 2019, during which the International Accounting Standards had been mandatory for firms listed on the KOSDAQ market. Findings - The results of this study showed that the effects of ownership structures on the ratio of asset turnover are positive for the major share and foreign equity ratios of international diversified firms. Moreover, by selecting the ratio of entertainment expenses as a proxy for agency expenses, this study confirmed that the effects of the ownership structure of an international diversified entity on entertainment expenditure were determined to show a significantly negative relation to entertainment expenditure, thus indicating that the higher the ratio of major shareholders, the more appropriately control the expenditure of entertainment expenses through arbitrary private deviations of the management.Furthermore, considering the effect of the ownership structure on the expenditure of sales and administrative expenses as a proxy variable for agency costs, this study verified that the majority share ratio of international diversified firms was negative to the expenditure of sales and administrative expenses, confirming that the higher the share of major shareholders, the lower the selling and administrative costs, but insignificant.Finally, as a result of determining whether the ownership structure of an international diversified firm affects the holding of free cash, the majority share of this firm shows a significantly negative relation to the ratio of the holding of surplus cash, indicating that the higher the proportion of major shareholders, the more appropriately control the holding of the entity's free cash through arbitrary private deviance by the manager. Research implications or Originality - Major shareholders of an internationally diversified firm listed on the KOSDAQ market play a positive role in the firm's performance by properly controlling agency costs that may be incurred by the management.

• 보건행정학회지
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• 제25권2호
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• pp.97-106
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• 2015

Background & Methods: The purpose of this research is to estimate the efficiency of the pharmaceutical firms and the determinants of their efficiency. Stochastic frontier analysis(SFA) and panel study are applied to the data of 60 domestic pharmaceutical firms from 2006 to 2012. Results & Conclusion: First, the result of the stochastic frontier analysis shows that overall efficiency of the pharmaceutical firms is increasing as time goes by. However, if firms are classified by the scale, the larger firms show more efficiency and if classified by the degree of innovativeness, the innovative firms show more efficiency compared to the non-innovative firms. This evidences show that the scale and R&D investment have significant relationships with the efficiency of the pharmaceutical firms. Therefore, it is necessary to increase the national level of investment for the fundamental researches to vitalize R&D of the new drugs. Second, the result of estimation of the determinants of efficiency shows that the firms with larger sales promotion expenses and entertainment expenses have less efficiency compared to the other firms. This can be explained by the structural characteristics of the small generic pharmaceutical firms. Therefore, the government had better make the pharmaceutical firms to reduce sales promotion and entertainment expenses and increase R&D expenses by introducing systems such as global budgeting system on medicine or reference pricing system.

• 대한가정학회지
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• 제28권3호
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• pp.105-125
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• 1990

The 78 housekeeping books were analyzed to find out the structure of income and expenditure of the farm household. The selected farm households were classified into 4 different farming types such as rice-cultivating, vinyl house, fruit-growing, and livestock farming. The results are summarized as follows : 1) The farm housekeeper ought to rationally manage farm household money income, because agricultural income was preponderated to several months regardless of farming types. 2) Farm household income was primarily dependent upon agricultural income and non-agricultural income in the livestock farming and rice-cultivating farm houshold respectively. 3) order of living expenses of the total farm households were recreation and entertainment expenses, food expenses, education expenses, and housing, fuel & light expenses in size. The major expenses were education expenses, food expenses and miscellaneous expenses in rice-cultivating, vinyl house and livestock farming, and fruit growing farm households respectively. 4) Balance of income and expenses of the farm household, s its time, size, and pattern of increase and decrease, was different by farming types. 5) Household expenses increased in February, May, August and December, though disposable income reversely decreased in February, April, August and December compared to each former month. So, special consideration should be taken into budget planning for household money management in February, August and December.

• 한국엔터테인먼트산업학회논문지
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• 제14권6호
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• pp.201-208
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• 2020

본 연구는 건강보험심사평가원의 청구 자료를 바탕으로 만65세 이상의 주진단이 무릎 관절증으로 슬관절 전치환술을 시행한 환자를 대상으로 의료기관 종별에 따라 재원일수에 영향을 주는 요인을 분석하였다. 연구결과 의료기관 종별에 따라 성별, 연령, 의료보장형태, 중증도, 거주지역 및 병상규모가 재원일수에 영향을 미치는 요인으로 분석되었다. 인구의 고령화로 인한 노인 인구의 증가와 이로 인한 노인 진료비 증가는 가계 및 국가 경제의 많은 부담으로 작용하는 시점에서 본 연구결과를 토대로 재원일수 단축효과와 함께 효율적인 병상운영을 도모해야 할 것이다. 뿐만 아니라 환자의 진료비 부담을 경감시키는 위한 체계적인 관리시스템을 도입하여 노인환자의 양질의 라이프케어를 위한 기초자료로 활용하는 데 본 연구의 의의가 있다.

• 한국생활과학회지
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• 제14권3호
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• pp.423-432
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• 2005

This study reviewed the consumption patterns of high-income households and analyzed the ratio of major 6 expenditure categories including food at home, food away from horne, education, clothing, entertainment, and housing expenditure to total expenditure. We employed data from two different years (1997 and 1998) so that we could investigate the influence of the economy depression on the patterns and items ratio of consumption, For this purpose, the Daewoo Panel data were used. Also, data analysis was done with descriptive statistics, t-test, and regression analysis. The regression analyses were used to investigate the determinants of the high-income households' consumption patterns. The results of this study showed that food away from home, among 6 consumption items, seemed to be significantly affected by the depression, but still high-income households seemed not to lessen education expense. We included independent variables such as age, income, job, gender, debts and the likes. It was found that the age of reference person affected the amount of expenses for food, clothing, and entertainment. Other independent variables influenced different consumption categories. The results of this study would be useful for marketing strategies of fashion industries.

• 한국콘텐츠학회논문지
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• 제7권5호
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• pp.85-93
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• 2007

모션캡쳐시스템은 기존의 키프레임 방식으로는 영상표현이 어려운 인간이나 동물의 사실적인 움직임, 큰 스케일, 많은 경제적 부담이 소요되는 부분 등에 도입되어 새로운 표현 가능성을 보여주고 있다. 또한, 디지털 엔터테인먼트 영역에서 게임을 중심으로 영화, TV, 광고, 다큐멘터리, 뮤직비디오 등 점차 그 활용 빈도가 증가하고 있다. 그러나 이와 같은 장점에도 불구하고 모션캡쳐를 활용한 디지털 영상표현에 있어서 많은 사전준비 작업, 마커의 부착, 모션데이터의 보정, 모션캡쳐 전문 인력 부족 등의 문제점이 대두되고 있다. 이에 본 논문에서 모션캡쳐를 활용한 영상제작 사례 분석을 통하여 보다 효과적인 모션캡쳐 디지털 영상제작의 방향을 제안하고자 한다.

• 가정과삶의질연구
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• 제26권2호
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• pp.83-101
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• 2008

This research performs a multi comparison between the age of old households and the economic structure according to accommodation type as well as analyzing the economical structural difference of each type based on the features of aged households. The paper classified aged households into 3 groups according to age distribution. The economic structure analysis according to the age of old households and accommodation type was shown as follow: First, the economical structural analysis based on the age of old households showed a statistical difference in the total, labor, business, property and transfer income variables according to the age of each sample group. However, the non-business income and liabilities did not show a significant difference. Second, in the analysis of different economic earnings and initial expenses of middle-aged households according to the age distribution group showed a disparity in the total, labor, business, property, and transfer income variables according to the age of each sample group. However, aged households showed a statistical difference in total, labor, business and transfer income variables. Third, in the analysis of difference in the expense provision and size of consumption, there was a statistical difference in the expense variables of total consumption, food, dining out, electricity, water, furniture, kitchen supplies, clothing, shoe, education, culture, entertainment, transportation, and communication. Fourth, in the analysis of difference in the size of consumption expense, the initial and middle-aged households showed a statistical difference in the total consumption, food, dining out, electricity, water, furniture, kitchen supplies, clothing, shoe, education, culture, entertainment, transportation, communication, and consumption expense variables. However, the analysis of aged households has shown a statistical difference in the total consumption, food, dining out, electricity, water, furniture, kitchen supplies, clothing, shoe, education, culture, entertainment, transportation, and communication expense variables. The study found a statistical difference in the expense for hygienics that did not appear in the initial and middle-aged households.