• Title/Summary/Keyword: Capital Gain

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A Study of Institutional Restrictions for Private Security's Activities as for Profit Businesses (영리기업으로서 민간경비의 영업활동에 대한 제도적 제약성 고찰)

  • Gong, Baewan
    • Journal of the Society of Disaster Information
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    • v.7 no.3
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    • pp.181-189
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    • 2011
  • Private Security company concentrated on the commerciality as a for-profit businesses. Even so, his role is concerned with public welfare and public security over personal gain. Establishing a company and the business activities are free and protected by the constitutional law and the commercial law such as natural rights. However, it would be restricted in case of need for the national security affairs, public security violation and public weal problems. On the other hand, even though private security law is a for-profit businesses, the natural rights of the text of the Constitution is ignored and distinct from the different apply the rules for the establishment standard and for the business activities. Also, over a certain size of place and capital are required to establish a private security company. Therefore, this paper will study the public interests and the profits of commerciality for the private security by constitutional law and commercial law which assure and conserve the natural rights and the business activities.

A Study on factors affecting the promotion of Women-Owned Business (여성창업기업의 기업성과에 영향을 미치는 요인에 관한 연구)

  • 문숙재;최자경
    • Journal of Family Resource Management and Policy Review
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    • v.5 no.1
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    • pp.61-78
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    • 2001
  • This study intends to provide the groundwork for an establishment of women entrepreneur policy and the guidelines for start-up of women-owned business. The findings of the study are as follows; Women starts business for a financial reasons and this makes up 26 percent, which ranked the highest of respondents motive for starting up a business. The double labor - due 새 the practice of housework and running a business simultaneously - forms 19.6 percent of the bottleneck in operating business. In addition, the worst financial strain, 43 percent, occurred during the business preparatory period. As the entrepreneurship is higher, they are more backed up with support in education and training. In addition, annual net profit of business operated by the older age group is relatively greater. The firm performance is greater as she holds a higher academic degree. As the goal of annual net profit is higher that is set up before the start-up, the net gain turns out to be greater in actual operation, thus resulting in greater effects. The study shows that when they received economic aid, the initial capital had been greatly affected The younger age group makes up the higher percentage of support in education and training. After considering all the findings collectively, the conclusions are as follows; First, the firm performance is affected by the entrepreneurship, schooling, age, and the goal of the female entrepreneur. Second, a support in education and economic does not have a direct effect on the firm performance. However, the study reveals that the entrepreneurship of those who received educational support is higher than that of those who did not. Third, the in-depth interview reveals the facts that how they had been brought up and how the role of the family had a significant effect on their management of business.

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Necessity of underground economy legalization & domestic mobile payment market development (지하경제 양성화의 필요성과 국내 모바일 전자결제시장의 발전)

  • Choi, Jeong-Il
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.89-98
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    • 2015
  • To celebrate the convergence era, Park Geun-Hye government has adhered to the principle sets out to secure revenue no tax increase due to the underground economy legalization, etc. Recently due to the tax deduction policies such as cash receipts and credit card is like getting better transparency on income. However, focusing on the self-employed Evaded income scale is increasing steadily. For the underground economy legalization, it has the plan to increase the transparency of the capital market due to the strengthening of the cash receipt system and the mobile payment market. The purpose of this study is that it hopes the domestic mobile payment market is expanding for the underground economy legalization. To this end, domestic financial companies are hoping to develop a variety of additional services. And the mobile payments market is hoping to gain the trust our customers due to safety and security, etc. As a result the underground economy is expected to disappear naturally.

The Study on the Relationship between Boundaryless Career Attitude, Networking Behavior and Career Success (무경계 경력태도와 네트워킹 행동 및 경력성공의 관계에 관한 연구)

  • Choi, Su-Heyong
    • Journal of Digital Convergence
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    • v.19 no.2
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    • pp.203-213
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    • 2021
  • In this study, we consider the relationship between boundaryless career attitudes and career success and the mediating effect of networking behavior. Boundaryless career attitude refers to career attitude in which career paths can gain experience in various environments beyond the fence of a single employment situation. Based on a prior research review, research hypotheses were established for the relationship between boundaryless career attitudes and subjective·objective career success. In addition, three networking behaviors, one of the social capital, were set as mediators between the two variables. Verifying the research hypothesis shows that the boundaryless career attitude and subjective career success are in a significant positive relationship and that the relationship is completely mediated by contact maintaining, friendship, and task networking behaviors. The boundaryless career attitude is a significant positibe effect with objective career success, and this relationship has been shown to be completely mediated by friendship and task networking behavior. Based on the above research results, interpretations, implications, and future research directions were presented.

The Effect of RGEC and EPS on Stock Prices: Evidence from Commercial Banks in Indonesia

  • SHOLICHAH, Mu'minatus;JIHADI, M.;WIDAGDO, Bambang;MARDIANI, Novita;NURJANNAH, Dewi;AULIA, Yoosita
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.8
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    • pp.67-74
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    • 2021
  • This study aims to examine and analyze the effect of Risk Profile, Good Corporate Governance (GCG), Earnings, Capital (RGEC), and Earnings per Share (EPS) on stock prices with financial distress as an intervening variable. The sampling technique used purposive sampling based on certain criteria and data used was secondary data, that is, annual reports of commercial banks in Indonesia for the period of 2012-2018 with a sample of 23 banks from a total population of 81 banks. This type of research is explanative with a quantitative descriptive approach to describe or explain quantitative data. The data obtained was analyzed using SEM (Structural Equation Model) with the AMOS Program. The results showed that RGEC, EPS, and financial distress affect stock prices. This is based on testing the direct effect as indicated by a p-value that is smaller than 0.05. Based on the mediation test, the results show that financial distress cannot mediate the effect of RGEC and EPS on stock prices as indicated by a p-value greater than 0.05. The implication of this research is very important for investors to analyze stock price changes based on RGEC, EPS, and financial distress to gain profits. In addition, there are various warning signs indicating that a company is experiencing financial distress or it is heading towards such a state. Being aware of these signs can help prevent failure.

Financial Performance of M&A: Focusing on E-commerce Companies in China (M&A 기업성과: 중국 전자상거래 기업을 중심으로)

  • Zhang, Cong;Jin, Shanyue
    • Journal of Digital Convergence
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    • v.20 no.4
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    • pp.119-126
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    • 2022
  • With the rise and rapid development of the "Internet+" economic model, the internet is deeply integrated with the social economy and penetrates every corner of life. Compared with expanding the scale of business operations through internal investment and capital accumulation, e-commerce companies are more inclined to directly gain control of other companies through efficient merger and acquisition (M&A). The purpose of this study is to analyze changes in financial performance before and after M&A of Alibaba, China's largest e-commerce company in the Internet era. To present the impact of M&A events on Alibaba's stock price and shareholder wealth more intuitively, this study selected the market model in the event study method to measure abnormal returns. The results show that an M&A event led to a reduction in Alibaba's shareholder wealth in the short term. This study presents the theoretical basis for the M&A performance of e-commerce companies.

Processing Effects of Feeds in Swine - Review -

  • Chae, B.J.;Han, In K.
    • Asian-Australasian Journal of Animal Sciences
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    • v.11 no.5
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    • pp.597-607
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    • 1998
  • Processing is generally employed to alter the physical and chemical properties of feeds used in pig diets, using hammer/roller mills, pellet mills and extruders/expanders. The reported optimum particle sizes of corn are approximately $500{\mu}m$, $500-700{\mu}m$, $400-600{\mu}m$, for nursery, growing-finishing, and breeder pigs respectively. Optimum particle size of grains are affected by diet complexity. There was a trend towards reducing particle size in order to increase ADG in pigs fed a simple diet, though such was not the case for pigs fed a complex diet. Uniformity of particle size also affects the nutritional values of swine feeds. Uniform particle sizes would consistently give greater nutrient digestibilities. In terms of pellet quality, it is reported that a higher incidence of fmes in pelleted feeds has a direct correlation with poorer feed conversion ratio in pigs. Particle and pellet sizes are also very important for pelleting in terms of grinding, digestibility, stomach ulceration and pellet durability. A particle size of $600{\mu}m$, or slightly less, seemed optimal for com in fmishing pigs, and the 5/32 in. diameter pellets supported the best efficiencies of gain during nursery and finishing phases. Extruder and/or expander processes would allow the feed industry an increased flexibility to utilize a wider spectrum of feed ingredients, and improve pellet quality of finished feeds. It would appear that extruded or expanded diets containing highly digestible ingredients have little effect on the growth performance of pigs, and the feeding values of the feeds over pelleted diets were not improved as pigs grew. The extruder or expander is much more effective than a pelletizer in salmonella control. Gastric ulcerations and/or keratinizations were consistently reported in pigs fed mash and processed diets containing finely ground grains, whereas carcass quality was not affected by diet processing methods such as pelleting, extruding or expanding. In corn- or sorghum-based diets, the electrical energy consumption is 4-5 times higher in the expanding than in the pelleting process. But the expander's processing cost was half of that shown by an extruder. Finally, the decision of which feed processing technology to adopt would depend on the processing cost, and any potential improvement in growth performance and digestibilities of nutrients should offset the increased operating and capital costs related to the extruder/expander technology over mash or pelleting processes in pigs.

Do Political Connections Affect Corporate Performance? Evidence from Listed Real Estate Companies in China (정치적인 배경이 기업 실적에 영향을 주는가? 중국의 상장된 부동산 회사들을 중심으로)

  • Zheng, Ziyang;Wang, Yuhuan;Wang, Rundong
    • The Journal of the Korea Contents Association
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    • v.20 no.11
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    • pp.131-144
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    • 2020
  • Political connection are widespread in many countries and are a hot topic in economic research right now. In China, companies are actively forming political connections in several ways. Based on the research model and theoretical analysis, this thesis puts forward the research hypothesis and constructs the research model of political connections and corporate performance using the financial data and corporate governance data of China A-share listed real estate companies in 2010-2014. The thesis mainly analyzes the political association of CEO. For the analysis result, this research uses the univariate regression analysis and multivariate analysis to carry out the robustness test. The empirical study analysis includes three parts: firstly, in Chinese listed real estate enterprises, CEO political connection has a significantly negative correlation with corporate performance. It means real estate enterprises whose CEO has political connections gain a lower performance than other enterprises; Secondly, from the personal characteristics of the CEO, age, sex and education level have positive relationship with the performance of the enterprise, the additional post situation negatively related to the firm's performance; Finally, the firm's scale liquidity ratio and capital asset rario have a negative relationship with corporate performance, and the number of top managers is positively related to corporate performance. This research made a study on the political connection in Chinese real estate industry, which could also provide beneficial references for the development of enterprises in this industry.

Development of a Family Pattern Appraisal to Guide a Rogerian Nursing Practice (Rogers 이론에 근거한 가족양상 사정지침개발)

  • 이광옥;한영란;김희정
    • Journal of Korean Academy of Nursing
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    • v.25 no.4
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    • pp.751-773
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    • 1995
  • We, clinical nurse specialists practising and guiding student practice in a Community health nursing clinic, wanted to develop a family pattern appraisal consistent with Rogers' conceptual system, the nursing model guiding our practice. We use Rogers' model because it is harmonious with the traditional Korean view of the one human, natural and cosmic world. The purpose of our research was to contribute to science - based nursing practice, not only, one helpful model, but also a model of how to use, in guiding practice, a conceptual system which reflects nurse practitioners' philosophy of nursing, is intellectually satisfying, and enriches meaning in daily nursing life. The research objectives were to review the literature on Rogers' model and analyse it according to Kim's five - level analytical framework, to explore Rogers' definition of family, to review appraisals based on Rogers' model, and to develop a family appraisal which is culturally appropriate for use in our community. This work including the use of the appraisal and its refinement with families in our practice which was done during 1994 and 1995, in Seoul, in the Capital of the Republic of Korea. At the highest level of analysis, Rogers conceptual system emphasizes acausality and multidimentional meaning ; the world view is characterized by process, movement and wholeness. The epistemology Is one of holism and the knowledge base includes all forms of experience, from sensory to mystical, objective, and subjective. At the metaparadigm level, nursing focuses on the unitary human being and the environment. At the level of nursing philosophy, the model identifies human being, nursing, nurse, and illness and health. At the paradigm level the model assumes the irriducibility of the human to parts, noncausality and continual change. Rogers' practice methodology consists of pattern manifestation appraisal and deliberative mutual patterning. Under-standing patterns and patterning of people is the key to helping them achieve their potential. At the theory level, the basic assumptions, key concepts, and homeodynamic principles were identified. Rogers states the family energy field is an undividable, four-dimensional negentropic energy field which is in a larger envircinmental field show-ing such characteristics as cannot be predicted by knowledge of individual family members. Based on the word of Rogers scholars, we chose Rogers' correlates of patterning to understand the family unit as a whole-frequency, rhythms, motion, time perception, sleeping-waking beyond waking, pragmatic -imaginative-visionary to develop the appraisal. We, also used some of Barrel's (1988) criteria including interpersonal network and professional health care access and use, and Cordon's (1982) criteria including self perception - self concept modified to fit the family. Our family Pattern appraisal included 1. Influencirg data, 2. Professional health care access and use, 3. Family self perception-self concept, 4. Family interpersonal network, 5. Sleep-wake-be-yond waking, 6. Pragmatic-imaginary-visionary, 7. Family frequency and rhythm, 8. Family motion, 9. Family time perception. The appraisal was used with four families and modified to eliminate overlap and to make it possible for the family member to express themselves more easily. We plan to gain more experience with the appraisal toward further development of the tool.

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Market Reaction for KRX SRI Index Revision (KRX SRI Index 구성종목 신규편입 시점의 주가반응에 관한 연구)

  • Hwang, Seong-Jun;Kim, Dong-Il
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.3
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    • pp.79-85
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    • 2016
  • In today's fast-paced capitalistic society, a primary concern is whether to invest capital in any way to increase profits. In recent years, many companies have emphasized ethics and practiced corporate social responsibility activities. These activities are not only required to have at the end of the company. Bringing the ultimate goal of profit maximization is one way to contribute to the development of society and the economy. Investors are aware of corporate social responsibility activities and have begun to reflect this in their investments. We studied the behavior of a newly incorporated company's stock price on the KRX SRI Index using a scale that indicates the level of social responsibility for companies in the domestic stock market. Socially responsible investment involves an excellent company that looks out and looks for additional effects on the stock price of imports and improves the reliability of investors through an event study. The results show that the company we examined has a positive impact on the market. This study confirms the hypothesis that additional stock market reaction will occur when superior companies are newly incorporated in the KRX SRI Index and gain investors' trust. The results demonstrate that becoming a newly incorporated corporation in the KRX SRI Index is positive information to investors.