• Title/Summary/Keyword: 경영위험

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Effect of Risk Factors on the Management of Working Capital in Hospital Management (병원경영의 위험요인이 운전자본 관리에 미치는 영향)

  • Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.8
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    • pp.187-193
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    • 2020

  • This study analyzed how risk factors in management affect the management of working capital in general hospitals in Korea. The data used accounting information for three years (2016~2017 and 2018) of 271 general hospitals using the medical institution accounting information disclosure system. The independent variables were the working capital level and the cash conversion cycle, The dependent variables were operational risk and market risk, Control variables were selected as components of working capital(cash, accounts receivable, inventory assets, accounts payable). According to the study, the lower the operational risk, the higher the level of working capital hospitals in Korea. Working capital decisions were confirmed to be attributable to operating risks, cash, inventory assets and accounts payable. And the lower the market risk (Operating Margin), the higher the cash conversion cycle. Therefore, it is necessary to review appropriate management measures of operational risks, cash, inventory assets and accounts payable identified as operating capital determinants so that medical institutions can also have economic response capabilities in consideration of the specificity of their operations.

  • https://doi.org/10.22156/CS4SMB.2020.10.08.187 인용 PDF KSCI

Foreigner Tourists Acceptance of Surtitle Information Service: Focusing on Transformed TAM and Effects of Perceived Risks (외국 관광객의 공연자막 서비스 수용에 관한 연구 - 변형된 기술수용모형과 인지된 위험의 효과 검증을 중심으로 -)

  • Kim, Seoung Gon;Heo, Shik
    • Korean Association of Arts Management
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    • no.50
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    • pp.213-241
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    • 2019

  • Recently, many interests in the economic contribution of performing arts for the city's tourist attractions have been increasing, and the policy projects supporting surtitle for foreign tourists are expanding. Therefore, the purpose of this study is to explore the acceptance process of subtitle systems using the TAM(Technical Acceptance Model) to understand the influential relations of factors affecting the viewing of the performance of subtitling service by foreign tourists. Data for empirical analysis were collected in a survey of foreign tourists who had experienced performance subtitles with smart pads in three languages. The results of this study are as follows. First, the higher the information system quality of the performance subtitles, the higher the perceived usefulness of the subtitles. Second, for Korean performances, the decreasing level of both the performance-based risk and the psychological risk has a positive influence on the viewing intent. But, the decreasing level of the financial risk has a negative influence on the viewing intent. Third, the decreasing level of performance risk has a positive influence on the perceived usefulness, while the decreasing level of psychological risk has a negative influence on the perceived usefulness. Finally, the psychological risk has the moderating effect of the viewing intention, which it has a negative influence on the perceived usefulness.

  • https://doi.org/10.52564/JAMP.2019.50.213 인용

A Study on Measuring the Integrated Risk of Domestic Banks Using the Copula Function (코플라 함수를 이용한 국내 시중은행의 통합위험 측정)

  • Chang, Kyung-Chun;Lee, Sang-Heon;Kim, Hyun-Seok
    • Management & Information Systems Review
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    • v.30 no.4
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    • pp.359-383
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    • 2011

  • One of the representative prudential regulations is the capital regulation. The current regulation and international criteria are just simply adding up the market risk and credit risk. According to the portfolio theory due to diversification effect the total risk is less than the summation of market and credit risk. This paper investigates to verify the existence of diversification effect in measuring the integrated risk of financial firm by the copula function, which is combine the different distribution maintain their propriety. The result of the test shows that in measuring the integrated risk not only the correlation and but also the proprieties of market and credit risk distribution are very important. And the tail of risk distribution is important when measuring the economic capital, especially the external impact to the financial market. This paper's contribution is that the empirical evidence in considering the relationship between market and credit risk the integrated risk is less than sum of them.

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