• 제목/요약/키워드: Accounting Index

검색결과 192건 처리시간 0.028초

AHP를 이용한 외식프랜차이즈 가맹본부의 지원서비스의 중요도 및 경쟁력 분석 (Analysis on the Importance and Competitiveness of Support Services of the Food Service Franchise Headquarters AHP Technique)

  • 최채봉;이상석
    • 한국프랜차이즈경영연구
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    • 제10권4호
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    • pp.7-18
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    • 2019
  • Purpose: This study identifies the relative importance of the sub - factors of initial services and continuous services using AHP (Analytic Hierarchy Process) method, and calculates the competitive index for the detailed factors. The purpose of this paper is to propose the establishment of long - term and short - term management strategy for expansion of business of food service franchise, franchisors, long - term and win - win relationship with franchisees, and rationalization of operating system. Research design, data, and methodology: The population for the survey is 92 franchisees in 46 foreign brands and 46 domestic brands in the Seoul metropolitan area (Seoul / Gyeonggi / Incheon). The survey was conducted from July 1 to August 31, 2018 through the survey agency with a telephone interview and a surveyor's direct visit. A total of 100 questionnaires were collected, but a total of 92 parts were used for analysis except 8 parts that were considered to contain false information. Using the AHP method, relative importance and competitiveness index were calculated for the details of initial services and continuous services. Results: The results shows continuous services were significantly higher for both foreign brand franchises, domestic brand franchises, and overall than initial services, This suggests that the continuous services of the affiliated franchisors has a higher relative importance than the initial services. Among the continuous services, brand reinforcement and promotion were significantly higher for both foreign brand merchants and domestic brand franchises. This can be regarded as the most important factor in brand reinforcement and promotion when selecting a food service franchisors. Conclusions: In the Standard Terms and Conditions governed by the Fair Trade Commission, the franchisors should increase the fairness by creating manuals for supporting services, especially after opening, and regularly checking whether the supporting services have been carried out like manuals since the establishment of franchisees. In addition, the Brand Strengthening and Public Relations Committee (tentative name) jointly participated by the franchisors and franchisees for the purpose of strengthening and promoting the brand, suggesting a system for transparent and efficient execution of the brand reinforcement and promotion budget and monitoring afterwards.

Performance Analysis of Islamic Banks in Indonesia: The Maqashid Shariah Approach

  • MURSYID, Mursyid;KUSUMA, Hadri;TOHIRIN, Achmad;SRIYANA, Jaka
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.307-318
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    • 2021
  • The objective of this study is to analyze the performance of Islamic banks with the Maqashid Shariah approach. The analysis technique used is the Simple Additive Weighting Method (SAW) to solve multi-attribute decision problems. The sampling technique used was purposive sampling while the data came from the annual report of each bank. The results showed that the BTPN Shariah (BTPNS) and Bank Muamalat Indonesia (BMI) are ranked first and second respectively on the Maqashid Shariah Index (MSI) with values of 0.265429 and 0.237110 respectively. Panin Dubai Shariah Bank (PDSB) ranked third with an MSI value of 0.180733, followed by BCA Shariah which ranked fourth with an MSI value of 0.151299. BRI Shariah ranked fifth with an MSI value of 0.128606, followed by BNI Shariah which ranked sixth with an MSI value of 0.124661. Bank Mega Shariah ranked last with an MSI value of 0.087068. Furthermore, there is a relationship (correlation) between ROE, ROA, and OEOI and MSI since each data has a value of 0.000, 0.000, 0.050, and 0.001 respectively, which is smaller than the significance value of 0.05. On the other hand, NPF, TPF, and Asset Growth Rates do not correlate with the MSI since each data has a value of 0.051, 0.252, and 0.215 respectively which is greater than the significance value of 0.05.

Does the Agricultural Ecosystem Cause Environmental Pollution in Azerbaijan?

  • Elcin Nesirov;Mehman Karimov;Elay Zeynalli
    • 자원환경지질
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    • 제55권6호
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    • pp.617-632
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    • 2022
  • In recent years, environmental pollution and determining the main factors causing this pollution have become an important issue. This study investigates the relationship between the agricultural sector and environmental pollution in Azerbaijan for 1992-2018. The dependent variable in the study is the agricultural greenhouse gas emissions (CO2 equivalent). Eight variables were selected as explanatory variables: four agricultural inputs and four agricultural macro indicators. Unit root tests, ARDL boundary test, FMOLS, DOLS and CCR long-term estimators, Granger causality analysis, and variance decomposition analyses were used to investigate the effect of these variables on agricultural emissions. The results show that chemical fertilizer consumption, livestock number, and pesticide use positively and statistically significantly affect agricultural emissions from agricultural input variables. In contrast, agricultural energy consumption has a negative and significant effect. From agricultural macro indicator variables, it was found that the crop and animal production index had a positive and significant effect on agricultural emissions. According to the Granger causality test results, it was concluded that there are a causality relationship from chemical fertilizer consumption, livestock number, crop and livestock production index variables towards agricultural emissions. Considering all the results obtained, it is seen that the variables that have the most effect on the increase in agricultural emissions in Azerbaijan are the number of livestock, the consumption of chemical fertilizers, and the use of pesticides, respectively. The results from the research will contribute to the information on agricultural greenhouse gas emissions and will play an enlightening role for policymakers and the general public.

확률변수의 분포특성을 고려한 얕은기초 신뢰성 설계 (Reliability-Based Design of Shallow Foundations Considering The Probability Distribution Types of Random Variables)

  • 김창동;김수일;이준환;김병일
    • 한국지반공학회논문집
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    • 제24권1호
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    • pp.119-130
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    • 2008
  • 얕은기초 설계시 이용되는 지반의 물리적 공학적 설계변수들은 고유변동성(inherent variability) 및 측정 오차(measurement error) 등과 같은 여러 가지 요인으로 인하여 불확실성이 필연적으로 내포되어 있다. 본 논문에서는 얕은기초 설계시 기존의 결정론적 방법에서 고려하지 못하는 지반 불확실성 등을 포함한 설계 파라미터의 분산을 고려할 수 있는 확률론적 방법의 신뢰성 설계 사례를 제시하였다. 극한지지력 산정시 확률변수(random variable)인 단위중량, 점착력 및 내부마찰각 그리고 침하량 산정시 탄성계수에 대하여 국내 지반에 대한 적정 확률분포 형태 및 통계적 특성치를 결정하였다. 각 확률변수별로 채택된 분포를 적용하여 지지력과 침하량에 관한 신뢰지수와 파괴확률을 결정하였으며, 목표 신뢰지수 또는 확률에 대한 기초폭을 결정하였다. 얕은기초의 신뢰성 설계에 있어서 정규분포의 일괄적 적용보다는 각 확률변수에 해당하는 적합한 분포형태를 적용, 분석하는 것이 바람직한 것으로 나타났다.

경제적 불확실성이 주식수익률 결정에 미치는 영향 (The Effect of Economic Uncertainty on Pricing in the Stock Return)

  • 김인수
    • 산업융합연구
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    • 제20권2호
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    • pp.11-19
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    • 2022
  • 본 연구에서는 국내 주식시장에서 경제적 불확실성이 주식가격 결정에 어떠한 역할을 하는지 살펴보았다. 이를 위해 2000년 1월부터 2017년까지 우리나라의 비금융기업을 대상으로 국내외(미국, 중국)의 경제적 불확실성 지표와 주식수익률의 관련성을 분석하였다. 분석모형은 Fama and French(1992)의 3요인 모형과 모멘텀, 유동성을 포함한 5요인모형을 이용하였다. 분석결과 경제적 불확실성의 베타가 낮은 포트폴리오보다 높은 포트폴리오의 주식수익률이 높게 나타났다. 이는 미국의 분석 결과와도 동일하였다. 또한 한국의 경제적 불확실성 지수를 통한 분석 회귀분석 결과보다 미국의 불확실성 지수를 이용한 분석 결과가 더욱 유의하게 나타났다.

기술수준별 베트남의 대 한국 무역경쟁력 분석(2002-2020) (A Analysis of Vietnam's Trade Competitiveness with Korea by Technology Level(2002-2020))

  • 황티타오 휘엔;노진호;이충배
    • 무역학회지
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    • 제47권6호
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    • pp.247-267
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    • 2022
  • Since the Korea-Vietnam FTA was signed in 2015, trade between the two countries has increased rapidly, accounting for 6.8% of Vietnam's exports and 17.9% of its imports in 2020. The two countries show differences in import and export items. Vietnam has a high export ratio of agri-food products or products with the low-middle level of technology, while Korea has a high export ratio of products with the upper-middle level. The purpose of this study is to present implications by analyzing changes in trade competitiveness between Vietnam and Korea by technology level (2002-2020). For this purpose, statistics from UN Comtrade were used, and methodologies such as market share, Export Market Share (EMS), Trade Specialization Index (TSI), Intra-Industrial Trade Index (IIT), Revealed Comparative Advantage (RCA), and BCG Matrix were used. The results of the study are as follows. First, when looking at Vietnam's trade structure with South Korea by technology level, it was analyzed that the trade deficit widened as it showed a competitive disadvantage in high-tech, ICT, middle- and low-level technology items, excluding low-end technology items. Second, in terms of market share, the market share of Vietnamese products in the Korean market is continuously increasing, while the Korean market share in Vietnam is gradually decreasing from 2017. Third, Vietnam's export competitiveness to Korea by technology level shows that low-level technologies are competitive, but they are inferior in competitiveness in all other technology level, and especially in areas with high technology level, the level of inferiority is high. In conclusion, the trade relationship between Vietnam and Korea has maintained a mutually complementary rather than competitive relationship, which is expected to continue in the future.

Productivity of Islamic Banks in Indonesia: Social Funds versus Financial Funds

  • USMAN, Nurodin;ANDRIYANI, Lilik;PAMBUKO, Zulfikar Bagus
    • The Journal of Asian Finance, Economics and Business
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    • 제6권3호
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    • pp.115-122
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    • 2019
  • Under the Act No. 21 of 2008, Islamic banks in Indonesia as an intermediary institution are obligated to manage the resources simultaneously, the financial funds as well as the social funds, e.g. zakah, infaq, and sadaqah. This study aims to investigate the productivity change of social funds and financial funds of Islamic Banks in Indonesia. Non-parametric tests of Malmquist Productivity Index (MPI) is applied to annual data from period 2012 to 2017, encompassing post-reform of banking authority from Bank Indonesia to The Financial Services Authority (OJK) at 2012. The samples are nine Islamic banks in Indonesia which were able to provide the data during observation period. The results indicate that social funds are more productive than financial funds and productivity change tends to trade off. The productivity of social funds is progressed by 8.2% while the financial funds is regressed by 5.4%. Overall, the productivity change of Islamic banks is influenced by technological aspect rather than the efficiency aspect. Besides, BRI Syariah is the best performer in managing financial funds while BCA Syariah as the best performer in social funds. It implies that the policymakers may strengthen the supervisory and coaching to increase the Islamic banks' productivity in both activities.

급가감속 운전에 따른 듀얼 모노리스형 촉매변환기 내의 유동 균일도와 압력 강하에 관한 수치적 연구 (An Numerical Study on the Flow Uniformity and Pressure Drop in Dual Monolith Catalytic Converter during the Rapid Acceleration/Deceleration Driving)

  • 김영득;정수진;김우승
    • 한국자동차공학회논문집
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    • 제15권5호
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    • pp.63-71
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    • 2007
  • The conversion efficiency, durability and pressure drop of the automotive exhaust catalysts are dependent on the flow distribution within the substrate. Conventional porous medium approaches assuming monolith resistance based on the one-dimensional laminar flow for simulating the flow through the automotive exhaust catalysts over-predict the flow uniformity in the monolith. In this study, additional pressure loss is also considered by accounting for entrance effects due to the oblique flow incident on the front face of monolith as a consequence of flow separation and recirculation within the diffuser. The incorporation of an additional pressure loss improves the predictions for the maximum flow velocity within the substrate. An numerical study has also been conducted for the three-dimensional unsteady incompressible non-reacting flow inside various dual-monolith catalytic converters for the rapid acceleration/deceleration driving.

엔터테인먼트 기업의 지배구조와 기업가치 (Corporate governance and corporate value of Entertainment enterprises)

  • 이재혁
    • 한국산학기술학회논문지
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    • 제10권6호
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    • pp.1329-1336
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    • 2009
  • 본 연구는 지배구조와 기업가치와의 관계에 대해 문헌적 검토를 한 후, 대주주 및 외국인지분율과 기업가치 및 회계지표와의 관계를 엔터테인먼트업종을 중심으로 실증 분석하였다. 연구의 결과는 디음과 같이 요약될 수 있다. 첫째, 엔터테인먼트 업종의 기업가치를 설명하는 주요한 변수는 외국인지분율과 기업규모로 판명되었다. 둘째, 지분율에 따른 회계지표의 차이분석결과, 대주주지분율이 높은 집단이 낮은 집단에 비해 영업현금흐름에서 양(+)의 차이를 보였다.

RELATIONSHIP BETWEEN GEOMAGNETIC STORMS AND RELATIVISTIC ELECTRON EVENTS

  • Kim, Hee-Jeong;Lee, Dae-Young
    • Journal of Astronomy and Space Sciences
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    • 제20권2호
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    • pp.95-100
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    • 2003
  • This paper is for the investigation of the relationship between the geomagnetic disturbances and the relativistic electron events occurring at geosynchronous orbit. We have analyzed the electron fluxes of E > 2 MeV measured by GOES 10 satellite and the hourly Dst index for the period of April, 1999 to December, 2002. With the rigorous definition of the relativistic event, total 34 events were identified during the time period. Our statistical study showed that more than 50% of the total events occurred associated with weak (or sometimes virtually no) magnetic storms. And only ~ 20% of the events took place accompanied by a strong magnetic storm of $Dst_{min}$ < -100 nT. This result suggests that large geomagnetic storms may not be crucial for the occurrence of a relativistic event at geosynchronous orbit. We also found that there is no clear correlation between the maximum electron flux of an event and the associated minimum of Dst. Therefore any study on the physical mechanism (s) accounting for the relativistic events should take it into account that strong magnetic storms may not be necessarily required for the occurrence of a relativistic electron event at geosynchronous orbit.