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양정영(Jeong-yeong Yang),조정흠(Jung-heum Cho) 한국여행학회 2005 여행학연구 Vol.23 No.-
The purpose of this study is to analyze the university students and the salaried class behavior upon using coupons a reaction on coupon redemption in QSR(Quick-service Restaurants) and on the basis of this analysis, to give some information to QSR(Quick-service Restaurants) marketers who want to develop coupon system. A random sample of 320 university students and the salaried class participated in the study. Descriptive statistics, frequence analysis, crossing analysis and multiple regression by the SPSS/PC 13.0 statistical package are used for the empirical analysis. Results indicate that university students and the company salaried class preference of eating out restaurants is not distinguished by then-sex, age and group. And there is no difference between the preference coupon by sex and group but distinguished by age. Moreover, the following variables for coupons redemption behaviors influencing in QSR, turned out to influential correlation; the coupon proneness, value consciousness and the period of coupons redemption.
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趙丁欽 건국대학교 1997 대학원 학술논문집 Vol.44 No.-
In modern tax states from the view of income redistribution, the fiscal policies are delt with very significantly. Especially the function of income distribution is emphasized from the side of human welfare. This study demonstrates the distribution of govemment expenditure benefits in order to drive the pattern of fiscal incidence for budget structure. The government expenditure is divided into classes, which are special and general expenditure. By this each individual experiences a change in his economic position because he receives benefits from government expenditure. Three methods are used in this study. The first, the general expenditure(example, national defense) is distributed the consumer demand function of doublelog by Kazuo Sato. It shows additive utility function in proportion to the elasticity of substitution public goods and private goods. And the elasticity is able to estimate income elasticity of marginal utility of income. Estimated coefficient provides the basis of distribution of general expenditure. The second, the benefits of special expenditure is distributed by incidence hypothesis of expenditure items. Third, in these two analysis each individual experiences a change in his economic position because he receives benefits from public services. The empirical result in this analysis is that the elasticity of marginal utility of income is described as 1.162 in rural household. Because the elasticity is more than 1, the benefits of general expenditure are progressive and distributed by income class. In the rate of revenue of special expenditure, the lowest class is high, but the highest class is low. But this study has some restricts. First, unfortunately, this study is only for 1991 because of data limitation. Another important limitation is exclusion of the factor products in public services and investment effects of social overhead capital. Finally, this study has one's own way in distribution of special expenditure and classification of income class of rural household. If these problem are improved, the analysis of fiscal policies will be more effective and welfare states come near to us.
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趙丁欽 건국대학교 1997 학술논문집 : 건국대 대학원 Vol.45 No.1
The aim of intergovemmental fiscal coordination systeem is a method of adjusting ecomonic difference and inequality of local governments. For this, the state government provides general grants and special grants. It is the purpose of this study to examine the structure, and to analyze the effects of public expenditure stimulation effect of grants-in-aid in local government. In order to analyze the public expenditure stimulation effectf and flypaper effects of grants-in-aid, first study will illustrate theoretical background of grants and the changed budget line according to grants. And the second study describe the effects of expenditure stimulation by using indifference curves and analytic model. In chapter thirty illustrate the flypaper effect. And the fouth will analyze public expenditure stimulation effects and flypaper effects, six cities and eight counties in Chungcheong-namdo province. In this result, special grants are much effective than general grants to adjust spill-over benefit or spill-over cost. Besides unconditional open-end special grants will stimulate the public expenditure more than general grants. Also, special grants are more effective than general grants in expenditure in Chungcheong-namdo province. But the distribution of grants-in-aid theory does not go hand in hand with practice. That is to say,7ants-in-aid is affected by political decision process between state government and local government. Therefore the study on political system is to be done for the more efficient 7ants-in-aid operation
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趙丁欽 건국대학교 1998 학술논문집 : 건국대 대학원 Vol.46 No.1
In modern taxstates, as the function and rule of tax is emphasized, the importance of taxpayers' rights and obligations has changed recently, Also tax reforms have addressed that the taxpayers' rights in many countries. This Study attempts to contribute to that the compliance power of the tax authorities and the measures taken to protect the taxpayers' rights in OECD countries. For this, the first will illustrate general taxpayers' rights, second it describes the taxpayer's rights, whether specified in the legislation or in administrative rulings and practices. As can be seen from Table <3-1>, six countries have the same kind of official documents outlying taxpayers' rights. From Table <3-2> to Table <3-9> describe other taxpayers' rights, The last illustrates the Act of taxpayers' rights and taxpayers' rights in Korea and suggest to the policy of taxpayers' rights.
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