• Management & Information Systems Review
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• 제38권4호
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• pp.25-39
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• 2019

The purpose of this study is to analyze the management performance of hospitals by analyzing the ratio of stability, profitability ratio, and growth rate through the financial ratios of medical institutions using accounting information disclosure data of medical institutions, financial status table and profit and loss statement. The main goal is to analyze and analyze financial statements of medical institutions' accounting information in 2016 and 2017, analyze the difference and analyze the general characteristics and financial ratios by type, type and size of medical institutions, The financial characteristics of medical institutions were identified. The ratio of stability, profitability, and growth rate through financial ratios were compared and analyzed. In addition, we analyzed the correlation between the medical profit margin, the total asset profit margin, the medical profit margin rate, and the net profit margin of the medical institutions through the financial ratios of accounting information disclosure data of medical institutions. The main results are as follows: First, the size of the hospital and the size of the debt through the change of assets, liabilities and capital of the financial statement are increasing, the size of own capital is relatively decreased, and the management performance is getting worse It is showing. Second, the increase in average medical revenues in the income statement is small, and the average increase in net profit is small. Thus, medical institutions were able to confirm the difficulty in creating profits through medical activities. In addition, there was a large difference in the debt ratio, the stability ratio, and the profitability ratio of the general hospitals and the general hospitals according to the types of medical institutions, and the difference in the average financial ratios of national and public hospitals, school corporation hospitals, I could confirm. The correlation between independent variables in the correlation was -0.904 between the capital ratio and the total assets turnover ratio, -0.800 between the labor cost ratio and the hospital income ratio, and -0.631 between the labor cost ratio and the foreign profit ratio. In order to improve the management deterioration of hospitals by using accounting information disclosure data of medical institutions, it is necessary to have a large effect on the net profit margin of the medical care and the net profit margin of the total assets.

• The Korean Journal of Financial Management
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• 제24권1호
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• pp.149-182
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• 2007

This study examines the determinants of the long-run stock price performance of the firms that granted stock options between 1997 and 2002. We divide the sample into the firms run by the owner and those run by the professional manager. If the primary reason for granting stock options is reduction of the agency costs between the manager and shareholders, the effect of stock options is likely to be more pronounced in the firms run by the professional manager. We find that the long-run abnormal returns of the firms run by the professional manager are negatively associated with the shareholdings by the manager and the book-to-market value and are positively associated with the earnings growth and the size of the outstanding stock options. In contrast, the long-run abnormal returns of the firms run by the owner are negatively associated with the cash flows rate and the sales growth rate and are positively associated with the firm size. This is consistent with the argument that the agency costs arising from the conflicts between the manager and shareholders are an important determinant of the post-stock option granting long-run stock price performance only in the firms run by the professional manager. The results also suggest that stock options in the firms run by the owner are likely to be used for the purposes such as additional compensation, a signaling device, a means that reduce the agency costs within firms.

• Journal of the Economic Geographical Society of Korea
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• 제1권2호
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• pp.21-42
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• 1998

This paper aims at examining the regional comparison of the business organization of retailing in the Seoul and Taegu metropolitan areas, as an attempt to understand regional structure of retailing within metropolitan areas which represents the suburbanization. On the national level, retail sales have concentrated on larger metropolitan area, the Seoul metroplitan area, the first largest metropolitan area, having higher sales for population scale. While the Taegu metropolitan area, the third largest metropolitan area, appears to lower retail sales for population scale. In order to confirm such phenomenon, this paper is to analyze and to compare the industrial composition of retailing by industry in 1991 of Seoul with that of Taegu. And this paper is to analyze the regional comparison of business organization of retailing: the percents of establishments under four employees, of juridical establishments, of employees of ordinary times, the annual sales per establishment of retailing. And the characteristics of business organization of retailing by industry are analyzed by principal components analysis, and the explanation of the types with component in each district(city, county, ward) is analyzed by cluster analysis(Ward method). The data of 1991 were obtained from the statistics in the Report on Establishment Census(Vol.3 Wholesale and Retail Trade) published by the National Statistics Office. The results are as follows: 1. The composition of retailing by industry in Seoul metropolitan area by annual sales in 1991 is characterized as appeared very higher composition rates of retailing of textiles, clothing, footwear and apparel accessaries', ‘retailing of furniture, home furnishings and equipment’, retailing of jewellery and watches’, ‘retailing of printed matter and stationery’, ‘retailing of personal transport equipment and gasoline service stations’, and ‘general merchandise stores’. But in Taegu metropolitan area, ‘retailing of food, beverages and tobacco’, ‘retailing of drugs, cosmetics and other chemical goods’, 'retailing household fuel’, and ‘genernal retail trade, n.e.c.’appears very high. Therefore Seoul metropolitan area has larger business scale and retailing of shopping goods has developed than Taegu metropolitan area.

• Proceedings of the Safety Management and Science Conference
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• 대한안전경영과학회 2001년도 추계학술대회
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• pp.187-191
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• 2001

본 논문의 목적은 안전성과와 경영성과의 영향관계를 체계적으로 설명할 수 있는 모형을 개발하고, 근로자수 300인 이상인 기업 43개와 300인 미만인 30개 기업을 구분해서 개발한 모형을 실증적으로 분석함으로써 모델의 타당성을 분석하는데 있다. 안전성과에 대한 변수는 노동부산하의 한국산업안전공단에서 집계한 재해자 수와 근로손실일 수를 선정하였으며, 경영성과에 대한 자료는 (주)한국신용정보와 (주)매일경제에서 출간하는 상장기업분석자료를 근거로 하여 1인당매출액을 선정하고 조절변수로 사용된 노무비, 경비, 부채비율, 수출비중을 업계평균에 비해 상대적으로 높고 낮은 정도를 높은 기업은 1, 낮은 기업은 0의 값을 지정하여 실증분석을 실시하였다. 이를 통하여 기업의 특성요인들에 따라 안전성과가 경영성과에 미치는 영향이 다르다는 본 연구의 이론적 모델은 근로자 수가 300인 이상인 국내 대기업의 경우에는 그 타당성을 지닌다고 볼 수 있었다.

• The Journal of the Convergence on Culture Technology
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• 제8권1호
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• pp.435-440
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• 2022

This study analyzed the impact of changes in real estate prices on the soundness of Korean banks using multiple regression models. As a result of the analysis, changes in real estate prices significantly increase the banks' non-performing loans through the increase in loans. Among macroeconomic variables, short-term interest rates were found to have a significant effect on all soundness indicators such as BIS capital adequacy ratio, non-performing loans ratio, and liquidity coverage ratio. Among the bank characteristics indicators, the loan growth rate had a significant negative effect on BIS capital adequacy ratio, and the real estate mortgage rate had a significant positive effect. In additional, it was found that non-performing loans ratio and liquidity coverage ratio had a negative effect on BIS capital adequacy ratio.

• Proceedings of the Safety Management and Science Conference
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• 대한안전경영과학회 2012년 추계학술대회
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• pp.369-376
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• 2012

본 연구는 소방대원의 화재진압 업무를 인간공학적 평가도구(RULA, REBA)를 이용하여 분석하고 타업종(병원, 자동차업종)과의 비교를 수행하였다. 첫째, 소방대원들의 업무 중 화재진압 업무의 인간공학적 작업자세 분석 및 평가하여 극단적인 작업자세에 대해서 살펴보았다. 요구조자 1인 운반법은 RULA, REBA의 평가결과에서 모두 정밀조사가 필요하고 즉시 개선 조치가 요구되는 4단계로 평가되었다. 둘째, 화재진압 업무와 타업종과(병원, 자동차업종)의 분석 결과를 비교 분석을 실시하였다. RULA로 평가한 결과 3, 4단계가 차지하는 비율이 72%로 자동차 업종(74%)에서의 평가결과 보다 낮게 나타났지만 병원업종(37%)보다는 높게 나타났다. REBA로 평가한 결과 3, 4단계가 차지하는 비율이 36%로 병원(9%)과 자동차 업종(24%)에서의 평가결과보다 높게 평가된 것으로 나타났다.

• Proceedings of the Safety Management and Science Conference
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• 대한안전경영과학회 2005년도 추계학술대회
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• pp.74-82
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• 2005

안전사고 원인에 대하여 Near-Miss Report 분석을 근거로 하여, 재해원인에 대하여 접근해 보고, 이 Data를 참고로 첨단산업에서의 재해 유형을 분석해보고, 유형에 따른 기여인자를 기존 Human-ware, Hard-ware, System-ware를 구성요소로 해서 첨단산업에서의 각각의 수행인자의 비율 분석을 통한 판단한 결과는 Human-ware와 Hard-ware 비율은 4:1로 나타났고, 첨단사업장에서의 5년간의 사고건수를 근거로 원인에 대한 수행인자의 ANOVA로 분석하여 4개인자에 대한 분산 분석을 도출하였고 이에따른 Loss와 Time과 Accident 관계와 Effect of Intervention관계와 Reason's Accident Causation Model과 Perrow's Normal Accident Theory Model를 연관시켜서 첨단산업에서의 사고이론 Model를 추출해서 첨단산업에서의 안전사고에 대한 유형을 분석해서 사고를 사전에 제거키 위한 새로운 모델을 제시하고자 한다.

• Korean Management Science Review
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• 제8권1호
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• pp.127-133
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• 1991

본 연구에서는 Karmarkar법의 변형인 Todd&Burrell 알고리즘을 분석하고 이 알고리즘의 수행속도를 증가시키기 위한 몇가지 방안을 제시하였다. 또한, 몇가지 실험을 통하여 제안된 방안들을 비교 분석하였다. 사영행렬의 계산에 QR 분해법과 Cholesky 분해법을 도입함으로써 계산 시간을 줄일 수 있었고, 구내최적화를 위한 개선폭의 결정에 비율검정법과 선형탐색법을 사용함으로써 수행횟수 및 총 수행시간을 줄일 수 있었다. 수행실험을 통하여 알고리즘을 분석한 결과, 수행시간의 대부분을 사영행렬의 계산이 차지하는 것으로 나타나 이론적으로 계산복잡도를 분석한 결과와 일치하였다. 또한, 사영행렬과 개선폭의 결정에 사용된 각 방법들을 실험을 통해 비교 분석한 바로는 사영행렬의 계산에 있어서 Cholesky 분해법이 Gauss소거법이나 QR 분해법을 쓰는 경우보다 우수했으며, 개선폭을 결정하는 데 있어서는 비율검정법이 속도면에서 가장 우수했다.

• Journal of Family Resource Management and Policy Review
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• 제22권1호
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• pp.63-78
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• 2018

This study examined the insolvency of debtors using multiple-indicator approaches and compared the outcomes across income levels with the 2016 'Household Financial and Welfare Survey'. This study used (1) the total debt to total assets ratio (DTA), (2) the total debt service ratio (DSR), and (3) the Household Default Risk Index (HDRI) recently developed by the Bank of Korea. Households in the lowest income quintile were more likely to be insolvent than any other income group. Demographics, such as age and gender of the household head, and most of the financial variables significantly increased the likelihood of insolvency based on the DTA. The number of household members and job status increased the likelihood of insolvency based on the DSR. Also, age, gender of the household head, and most of the financial variables increased the likelihood of household insolvency based on the HDRI after controlling for other demographics and financial variables.

• Journal of the Korea Safety Management & Science
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• 제18권2호
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• pp.119-125
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• 2016

The ratio which we usually use in producing products is nonconforming proportion or percent defective. As our modern society develops, we cannot but meet another proportion in legal, managerial, and medical areas where our human beings might commit various kinds of errors though they do not want them. In this paper we will generally call the ratio 'proportion.' When the size of such proportion as percent defective is observed by persons, it is not true proportion but apparent proportion because it has been observed with human or situational errors. Past studies have not systematically covered the analysis of relations between such proportions and type 1 and 2 error, but this paper analyses and derives such various relations, and it suggests the guideline as sixteen properties for utilization and sensitive analysis of the relations. Current paper's consideration of apparent proportion in addition to true proportion as our familiar concept will open and widen existing academic and application areas where people have mainly built societal, scientific and engineering rules and methods based only on true proportion.