• 아태비즈니스연구
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• 제11권2호
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• pp.133-143
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• 2020

Purpose - This study seeks to summarize the tax changes in stock trading and analyze K-OTC stock trading data in 2017 and 2018 to infer the effects of the application of capital gains taxes by individual investors. Design/methodology/approach - This study analyzes the case of the expansion of the 2018 capital gains tax exemption in the K-OTC market, which exempts capital gains tax on the proceeds from the sale of individual investors of certain stocks under the temporary special law. Findings - In the K-OTC market, the amount of transactions has expanded since the capital gains tax exemption in 2018, but the volume of transactions and transaction turnover have decreased. In particular, the result of lower transaction turnover after the expansion is contrary to expectations. To control the macroscopic effects of the stock market, further analyses the transactions of capital gains tax-exempt stocks and non-exempt stocks. The turnover rate of exemption stocks is higher than that of the non-exempt stocks. In the case of transaction turnover, the two results are not consistent. However, the latter result is more meaningful because the comparison of exempt and non-exempt reduces distortion by macro effects. Research implications or Originality - To mitigate the impact of capital gains taxes on stock market, government authorities need to consider the gradual expansion of the scope of taxation, the application of separate taxation in the introduction of capital gains, the reduction tax rate on transfer income of listed shares, and the reduction tax rate on long-term holdings.

• 대한영양사협회학술지
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• 제11권3호
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• pp.286-298
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• 2005

This study aimed to estimate the effect of the home based food supplying program in single living female elderly on the basis of depression, Health and Nutrition Risk Index, dietary attitude and dish consumption frequencies. The Food Supplying Program was carried out for 8 months for 27 single living female elderly from lower income status in Bucheon city. Main supplied foods were consisted with soymilk, vegetables, fruits and fish. The effect of the food supplying program were analyzed for 22 elderly who completed the program (group supplied with food : GSF) compared to the group not supplied with food (GNSF). The results of this study were as follows: Degree of depression estimated with depression score and Health-Nutrition Risk Index were decreased and the scores of dietary attitude and behaviors were increased for GSF after 8 months. However these improvements were not shown in the GNSF. GSF showed significantly increased consumption frequencies in soybean milk, tangerine, stir fried anchovy and yogurt, where as GNSF was observed with the decreasing trend in most of the dishes. In conclusion, home based food supplying program for single living female elderly not only increased the consumption frequencies of some dishes but also improved depression rate, Health and Nutrition Risk Index and dietary behavior concomitantly.

• 한국인구학
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• 제18권2호
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• pp.115-168
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• 1995

한국경제의 장기적 발전은 총투자의 지속적 증가와 이를 가능케 해줄 국민저축의 착실한 증가에 크게 의존한다고 보겠다. 이러한 국민저축 중에서도 가계저축은 우리나라의 투자재원 조달에 가장 중요한 역할을 담당할 것으로 기대되고 있다. 본고는 가계저축의 결정요인을 찾아내기 위하여 우리나라 가계소비율의 결정요인을 살펴본 다음에 이를 이용하여 간접적으로 가계저축의 결정요인을 원용하였다. 이와 같이 가계소비율의 추정을 통하여 가계저축율을 추정하고자 한 이유는 일반적으로 소비함수는 안정적인 성향을 가진 반면 저축함수는 불안정적인 성향이 강하기 때문이다. 가계소비율 추정을 위해서는 우리나라의 도시가계조사 및 농가경제 조사자료를 기초자료로 이용하였는 바, 가계소비율에 대한 회귀분석의 결과를 요약하면, 첫째로 가계소득의 증가와 취업가구원수의 증가는 가계소비율을 낮추는 방향으로 작용하고 있는 반면, 둘째로 가구주의 연령, 교육수준, 가구원수의 증가는 가계소비율을 저하시키는 경향이 있는 것으로 나타났다. 2000년대의 우리나라는 소득의 괄목할 만한 증가, 여성의 노동시장 참가율 제고로 인한 취업가구원수의 증가 및 핵가족화의 영향으로 인한 평균 가구원수의 감소로 가계소비율의 저하가 예상되는 반면에, 인구의 노령화에 기인한 가구주의 평균연령의 상승, 교육수준의 향상에 따른 가계소비율의 상승이 예상되지만, 총체적으로는 가계소비율의 감소를 통한 가계 저축율의 착실한 증가가 있을 것으로 예측되므로 한국경제의 장기적 발전을 위한 투자재원의 조달에는 큰 어려움이 없을 것으로 전망된다.

• 한국자원식물학회지
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• 제18권1호
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• pp.148-153
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• 2005

나무두릅이 새로운 소득작목으로 각광을 받음에 따라 이를 재배하는 농가가 증가하고 있어 나무두릅에 대한 단위 면적당 수량증대와 상품성을 높이기 위한 적정 재식거리를 구명하기 위하여 시험을 수행한 바 그 결과는 다음과 같다. 두릅의 수량은 매년 증가하는 경향을 보였는데 정식 3년차까지는 밀식구에서 수량이 높았으나 4년차부터는 $1m\times50cm$구에서 수량이 높은 결과를 얻었다. 재래종 나무두릅의 수량은 원가지 끝에 있는 정단부의 수량이 대부분을 차지하고 있는데 정단 두릅 개당 무게는 평균 $20\~30g$사이었고, 측아의 무게는 약 $6\~7g$정도 되었으며, 측아의 상품화율은 약 $50\%$ 정도 되었다. 나무두릅에 대한 경제성을 분석한 결과 수량이 가장 높았던 $1m\times50cm$구에서 10a당 소득이 1,229 천원으로 밀식구인 $1m\times30cm$구보다 $27\%$의 소득 증대 효과가 있었다. 초기 년도에는 소식구보다 밀식구에서 수량이 높았지만 두릅밭 조성시 묘목 구입비가 많이 들어 이에 대한 조성비 부문이 높았기 때문에 경영비가 많이 들어 소득이 적었다.

• 농업과학연구
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• 제2권1호
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• pp.241-255
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• 1975

This experiment was conducted to observe the effects of fermented feed by Aspergillus oryzae and Aspergillus niger on the improvement of feed value and the effect of fermented feed additive for meat production of broiler. The results of fermented feed on the improvement of feed value were as follows; I; The effects of fermented feed value improvement were as follaws; 1) There were little difference between fermented feeds by Asp. oryzae and Asp. niger, compared with wheat bran, crude protein contents of Koji was highly increased and its nitrogen free extract and crude fat contents were decreased, but crude fiber and ash were little difference. 2) Total amino acids were highly increased as to fermented feeds but proline in Asp. niger koji feed, and proline and valine in Asp. oryzae koji feed were decreased and other amino acid were increased 2) The effect of fermented feeds on meat production of broiler were as follows; 1) Fermented feeds groups appeared higher weight (p<0.01)than weight of control on end of experimental period, but little difference were recognized between 5% and 10% fermented feed groups. 2) On the weight gain per day, highly significant were recognized(p<0.05) between control and test groups, 10% Asp. oryzae koji group was highest ($12.15{\pm}0.46g$) between all groups. 3) On the yield of carcass, there were significant highly difference (p<0.01) between control and test groups but little difference were recognized between each of 5% groups and 10% groups of fermented feeds. 4) Fermented feed groups appeared higher carcass yield (p (0<0.05) than control. But between all fermented feed groups were a little difference in partly. 5) On the influence of fowl meat composition, amount of moisture contents was a little decrease in fermented feed groups, and crude protein and crude fat were increased. 6) Feed conversion rate resulted a little amount decreasing. Specially, 10% Asp oryzae koji group was lowest (2.89) compare with control (3.35) 3. As a result of economical analysis appeared highest low income in koji groups. Low income were more gained percent of 40.22 in 10% Asp oryzae koji and 33.19 in 10% Asp. niger koji than control.

• Journal of Preventive Medicine and Public Health
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• 제51권2호
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• pp.83-91
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• 2018

Objectives: One of the main objectives of the Targeted Subsidies Law (TSL) in Iran was to improve equity in healthcare financing. This study aimed at measuring the effects of the TSL, which was implemented in Iran in 2010, on equity in healthcare financing. Methods: Segmented regression analysis was applied to assess the effects of TSL implementation on the Gini and Kakwani indices of outcome variables in Iranian households. Data for the years 1977-2014 were retrieved from formal databases. Changes in the levels and trends of the outcome variables before and after TSL implementation were assessed using Stata version 13. Results: In the 33 years before the implementation of the TSL, the Gini index decreased from 0.401 to 0.381. The Gini index and its intercept significantly decreased to 0.362 (p<0.001) 5 years after the implementation of the TSL. There was no statistically significant change in the gross domestic product or inflation rate after TSL implementation. The Kakwani index significantly increased from -0.020 to 0.007 (p<0.001) before the implementation of the TSL, while we observed no statistically significant change (p=0.81) in the Kakwani index after TSL implementation. Conclusions: The TSL reform, which was introduced as part of an economic development plan in Iran in 2010, led to a significant reduction in households' income inequality. However, the TSL did not significantly affect equity in healthcare financing. Hence, while measuring the long-term impact of TSL is paramount, healthcare decision-makers need to consider the efficacy of the TSL in order to develop plans for achieving the desired equity in healthcare financing.

• 대한지역사회영양학회지
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• 제26권5호
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• pp.337-349
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• 2021

Objectives: The purpose of this study was to analyse the relationship between eating behaviour and healthy dietary competency of single and multi-person households, to improve healthy eating behavior. Methods: This study was conducted on 6,355 adult household members who participated in the Food Consumption Behavior Survey 2020. The subjects were divided into age groups comprising young people in their 20s and 30s, middle-aged people in their 40s and 50s, and the elderly in their 60s and above. The eating behavior and healthy dietary competency of single-person and multi-person households were then analyzed. Results: The average age of the members in the single-person households was found to be higher. Single-person households were also found to have a lower marriage rate and lower monthly household income than multi-person households across the age groups of young, middle-aged, and elderly people (P < 0.05). Among each of the age groups, single-person households had significantly higher rates of skipping breakfast and eating breakfast, lunch, and dinner alone than multi-person households (P < 0.05). Young single-person households had lower average scores on healthy dietary competency than multi-person households (P = 0.032). When adjusted for age, gender, marriage, education, occupation, and household income, single-person households had a higher risk of delivery/take-out, eating out, or skipping meals compared to multi-person households (P < 0.05). In multi-person households, the risk of skipping meals, eating alone, eating out, or delivery/take-out decreased as healthy dietary competency improved (P < 0.05). On the other hand, in single-person households, as healthy dietary competency increased, the risk of delivery/take-out or eating alone decreased (P < 0.05). Conclusions: The results of this study suggest that healthy dietary competency and eating practices can be improved by providing customized dietary education by age group for single and multi-person households.

• 한국시뮬레이션학회논문지
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• 제32권4호
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• pp.69-76
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• 2023

국민연금의 재정안정성 개선을 위해서는 연금부채를 기반으로 적절한 목표수익률이 설정되고 이를 기반으로 자산배분정책이 수립되어야 한다. 본 연구의 목적은 가입자들의 보험료와 연금급여 수준이 고려된 목표수익률을 산출하고 이를 기반으로 자산배분안을 산출하는 데 있다. 이를 위해 본 연구는 내부수익률 방법론을 활용하여 코호트별로 목표수익률을 산출하였다. 다음으로, 본 연구는 몬테카를로 시뮬레이션 기반 리샘플링 평균-분산 모형을 활용하여 목표수익률을 만족하는 동시에 위험을 최소화하는 자산배분안을 코호트별로 산출하였다. 분석결과, 코호트별 목표수익률은 6.4%~6.85% 수준으로 산출되었으며 후세대로 갈수록 국민연금의 소득대체율 감소로 목표수익률은 감소하였다. 이에 따라 후세대의 포트폴리오에서 주식과 같은 위험자산의 투자 비중은 상대적으로 축소되었다. 본 연구는 거시경제 기반 자산배분 방법론에서 탈피하여 가입자들의 부채 특성을 반영하여 자산부채연계관점의 투자를 제안하였다는 점에서 의의가 있다.

• 한국사회복지학
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• 제68권3호
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• pp.29-50
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• 2016

본 연구는 주거비과부담 결정요인을 가구와 주거 특성뿐만 아니라 지역 특성을 고려하여 분석하였다. 전국 약 2만 가구를 대상으로 실시한 2014년 주거실태조사를 활용하여 위계적 일반 선형 모형으로 다층분석을 실시하였다. 분석결과 가구주가 남성일수록, 학력이 높을수록, 월세가구일수록, 주거환경에 만족할수록, 주거비과부담의 가능성이 증가하였다. 반면에 가구소득이 증가할수록, 기초보장가구일수록, 최저주거기준미달일수록, 전세가구일수록 주거비과부담 가능성이 감소하였다. 주거비과부담여부에는 유의미한 지역간 분산이 존재하였으며, 지역의 평균 월임대료와 중위 주택가격이 높을수록 개별가구의 주거비과부담 가능성이 증가하였다. 또 공공임대주택비율이 전국평균보다 높은 지역만을 추가분석한 결과 지역의 공공임대주택비율이 증가하면 개별가구의 주거비과부담 가능성이 감소하였다. 본 연구를 통해 주거비과부담 위험에 노출된 가구 및 주거 특성을 알 수 있었으며 주택가격 상승 억제 및 임대료 규제의 필요성과 공공임대주택 확대의 효과성을 확인하고 주거복지정책에 대한 함의를 도출할 수 있었다.

• 보건행정학회지
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• 제12권4호
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• pp.1-17
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• 2002

This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).