가정환경 요인이 청소년 비행에 미치는 영향에 관한 연구 : 일반청소년과 보호관찰청소년의 비교를 중심으로 = Study on the Impact of family environment factors on juvenile delinquency

다국어 초록 (Multilingual Abstract)

Juvenile delinquency is one of major social issues that get increasingly serious, and there are largely three different sorts of factors to affect it: family environments, school environments and social environments. It cannot be said that only one of the three factors has a crucial impact on juvenile delinquency, but family environments can be viewed as primary factors to exert a decisive influence on the values of adolescents, their character building and social adaptability in that a family is the most basic social group and a community of living that is built on mutual affection, respect and trust.
The purpose of this study was to make a comparative analysis of juvenile probationers and general youth in terms of awareness of family environment factors in an effort to determine the impact of family environment factors on juvenile delinquency. The subjects in this study were 150 juvenile probationers and 150 high school students in the region of Daejeon. The former was under probation in the Daejeon Probation & Parole Office. A survey was conducted by using questionnaires, and the following research questions were posed:
1. Is there any relationship between juvenile delinquency and the absence of parents?
2. Is there any relationship between juvenile delinquency and subjective awareness of family living standard?
3. Is there any relationship between juvenile delinquency and the supervisory and disciplinary attitude of parents?
4. Is Juvenile delinquency linked to family atmosphere and intimacy?
5. Is there any relationship between juvenile delinquency and family immorality?
6. Is there any relationship between juvenile delinquency and the academic credential of parents?
The findings of the study were as follows:
First, in terms of the absence of parents, the juvenile probationers whose families were broken outnumbered the general adolescents whose families were in the same situation. Second, it's found that the academic credential of parents could possibly have an impact on juvenile delinquency. Third, there were significant gaps between the general teens and the juvenile probationers in subjective awareness of family living standard, and it's consequently found that family economy might impact on juvenile delinquency. Fourth, in terms of family immorality, more family crimes took place in the families of the juvenile probationers, which gave a clue about the relationship of deviant family disposition to juvenile delinquency. Fifth, in regard to the supervisory and disciplinary attitude of the parents, there were no gaps between the two groups in compliment and interference, but statistically significant intergroup gaps were found in trust. It implies that considering oneself to be distrusted by parents is likely to lead to juvenile delinquency since being loved by parents is important in adolescence. Sixth, in terms of family atmosphere and intimacy, there were statistically significant intergroup gaps, which indicated the importance of family interaction, intimacy, strong bond and emotional support.

목차 (Table of Contents)

• 제 1 장 서 론 1
• 제1절 연구의 목적 1
• 제2절 연구의 방법 및 범위 2
• 제 2 장 한·중 부가가치세제의 이론 4
• 제1절 부가가치세의 의의 4
• 제2절 부가가치세의 형태 4
• 1. 국민총생산형 4
• 2. 소득형 5
• 3. 소비형 5
• 제3절 증치세제의 구조 6
• 1. 과세대상 6
• 2. 과세범위 6
• 3. 납세의무자 7
• 4. 세율 8
• 5. 납부세액의 계산 11
• 6. 면세환급제도 14
• 7. 신고납부 21
• 제 3 장 한·중 부가가치세의 비교 24
• 제1절 한·중 부가가치세의 공통점 24
• 제2절 과세요건 비교 24
• 1. 과세대상 및 과세범위 비교 25
• 2. 납부의무자 비교 28
• 3. 세율 비교 29
• 제3절 소규모납세자의 비교 31
• 제4절 세액면세환급의 비교 32
• 1. 면세비교 33
• 2. 영세율비교 34
• 3. 환급제도 36
• 제5절 납부세액의 계산과정 비교 37
• 1. 매출액의 계산 38
• 2. 매입세액 40
• 제6절 신고 납부과정의 비교 41
• 1. 신고 및 납부기한 41
• 2. 납세지 42
• 제 4 장 중국 증치세의 문제점 및 개선방향 43
• 제1절 중국증치세의 문제점 43
• 1. 증치세의 과대 43
• 2. 국민총생산형 부가가치세의 오순 45
• 3. 과세범위의 미비 48
• 4. 세금계산서제도의 남발 49
• 5. 소규모납세자제도의 과중 51
• 제2절 중국증치세의 개선방향 53
• 1. 소비형 부가가치세제도의 전환 53
• 2. 과세범위의 확대 55
• 3. 세금계산서제도의 보완 56
• 4. 소규모납세자제도의 경감 58
• 5. 세율구조의 개선 59
• 제 5 장 결 론 61
• 참고문헌 66
• ABSTRACT 68