• 가정과삶의질연구
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• 제21권1호
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• pp.61-72
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• 2003

This study examines the problematic fact that most housewives are excluded from receiving the benefits of the National Pension Plan in South Korea. The National Pension Plan assigns no value to housework or household production, which in turn discourages full-time housewives from participating voluntarily in the Plan. In this article, I propose to utilize Credit Splitting and Pension Sharing in order to take into account full-time housewives' economic contribution in the National Pension Plan. In this article, I also discuss the ranges and application methods of the Credit Splitting and Pension Sharing. For this study, I have analyzed the data of 11,967 unemployed married women living with spouses published in“Research Data on Everyday Life Time Usage”by the Korea National Statistical Office in 1999. The value of the full-time housewives' labor varies depending on the methods of estimation. However, all estimated values exceed the average value assigned to the housewives by the National Pension Corporation. It is clear that full-time housewives' unpaid labor contributes a great deal to the formation of household property and wealth, which is a valid reason for Pension Sharing and Credit Splitting. This article also provides logical factors to consider in the process of Pension Sharing and Credit Splitting, which can be used for developing computerized software to determine a full-time housewives' labor value at the time of divorce or for any other purpose.

• 벤처혁신연구
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• 제2권2호
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• pp.95-115
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• 2019

오늘날 경영환경은 국가의 신용도나 기업의 신용등급이 사회적으로 매우 중요하게 인식되고 있을 뿐만 아니라 국제 거래에 있어서도 중요하게 부각되고 있는 것이 현실이다. 이처럼 국내외에서 신용평가의 중요성 및 신뢰성이 중요해지는 시점에서 본 연구는 기업의 수익성, 안전성, 활동성, 재무성장성, 손익성장성의 재무비율을 분석하여 그 재무지표들이 기업가치 및 법인세에 미치는 영향을 살펴보고, 더불어 기업가치 및 법인세가 신용평가에 미치는 영향도 함께 분석해 보고자 한다. 이를 위해 2017년도 코스피 유가증권상장기업 465개 기업을 대상으로 해당 기업의 재무비율을 계산하여 기업가치 및 법인세가 신용평가에 미치는 영향을 실증분석 하였다. 또한 추가 연구를 통해 K-IFRS 도입 첫해인 2011년부터 최근까지인 2018년까지의 8년간 KOSPI 유가증권 상장기업의 재무자료를 시계열 분석하여 신뢰성 및 일관성있는 결론을 도출하려고 노력하였다. 연구 결과 각 재무비율인 수익성, 안전성, 활동성, 재무성장성, 손익성장성을 나타내는 변수들 간의 유의수준도 손익성장성을 제외하고는 99%에서 유의함을 알 수 있었다. 연구 가설의 검증 결과 코스피 유가증권상장기업들의 수익성은 기업가치 및 법인세에 유의적인 영향을 미치는 반면 안전성과 성장성은 기업가치 및 법인세에 유의적인 영향을 미치고 있지 못하였다. 또한 활동성은 기업가치에는 유의적인 영향을 미치나 법인세에는 유의적인 영향을 미치고 있지 못하다는 결과를 얻었다. 이와 더불어 기업가치가 기업신용도 및 법인세에 유의적인 영향을 미치고, 법인세도 기업신용도에 유의적인 영향을 미친다는 것을 확인하였고 이를 통해 법인세의 매개효과 기능도 있음을 알 수 있었다. 또한 추가 연구 결과 2011년부터 2018년까지 8년간의 재무비율을 살펴보면 KARA와 LTAX 두 변수는 KISC에 1% 유의수준에서 유의적임을 확인할 수 있었던 반면, LEVE 변수는 KISC에 유의적이지 않음을 알 수 있었다. 본 연구에서 확인된 바와 같이 기업들의 신용지표로 세무상 정보의 영향을 분석한 선행연구가 많지 않은 현실에서 본 연구는 기업의 법인세에 영향을 미치는 기업재무 정보를 확인하는데 큰 의의가 있으며 더 나아가 기업의 세무 자료가 자세히 공개되지 않는 상황에서 재무자료를 통한 세무정책 수립에도 많은 유효성이 있을 것으로 생각된다.

• 경영정보학연구
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• 제4권2호
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• pp.361-376
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• 2002

본 논문은 국내 은행금응기관의 신용위험관리를 보다 효율적이고 과학적으로 지원하기 위한 통합 위험관리시스템의 프레임웍을 제시한다. 즉, 담보 보증중심의 사전관리 위주의 대출관리에서 신용중심의 사후관리 위주의 대출관리로 전환되어야 함에 따라 신용평가시스템, 대출의사결정시스템, 사후관리시스템, 그리고 통합 신용위험관리시스템에 이르기까지 각 단위 시스템이 전체적으로 하나의 시스템으로 통합되어야 한다. 특히, 통합 위험관리시스템은 신용위험을 은행전체의 신용 포트폴리오의 관점에서 측정하고 분석함을 의미한다. 통합 위험관리시스템은 개별 대출기업 혹은 개별 대출에 대한 신용위험을 분석함과 동시에 이를 기초 데이터로하여 은행 전체 신용 포트폴리오의 신용위험 노출정도를 파악한다. 또한, 개별 대출기업의 신용등급 변화로 인한 은행전체 신용위험의 변화를 자동적으로 파악하고 조기 경보함으로써 은행의 총체적인 통합 신용위험관리가 가능하도록 한다.

• 지식경영연구
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• 제21권2호
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• pp.21-40
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• 2020

Korea Credit Guarantee Fund(KODIT) is a public financial institution under the provision of the Korea Credit Guarantee Fund Act. Facing the waves of change both locally and globally, KODIT will serve as 'social value creator' in making a paradigm shift from a large corporation(Conglomerate-dominated) economy to a social enterprise-oriented one based on social economy. This study focuses on the supporting service programs for social enterprises and job creation how it affects the performance of social value creation of KODIT. There is currently no detailed research of the social value in terms of the business and management academic agenda. Therefore, the present study describes the importance of social value creation on the policy financial institution. This study conducted in-depth case study for social value performance. As a public policy financial institution, KODIT exert diverse efforts to correct market failure and achieve inclusive growth. For example, KODIT extends credit guarantee services for the liabilities of promising corporations and stimulates financial and non-financial supporting programs for social enterprises. Although the role of social value and social economy has gained business field attention, few investigations have been conducted to explain how social value is achieved. The present study can thus act as the foundation for exploring the social value creation in the circumstances of public financial institution.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.469-477
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• 2021

In this paper, the relationship between the profitability level of an enterprise and the credit policy adopted by an enterprise was measured. A sample of industrial firms listed on the stock exchanges of Iraq, Jordan, and Kuwait was analyzed. Five industrial firms were randomly selected from each exchange with a condition of having at least 5 year-activity. The total sample size was 15 industrial firms. The study financial data was imported from the sample firms' websites. The financial data was for the financial year 2017. The Regression Analysis was adopted to measure the impact of trade credit on the profitability of an enterprise using the SPSS software. It was found that the receivable accounts have a proportional relationship with the turnover property rights rate. Similarly, the statistical results showed that the turnover property rights rate increased with an increase in the turnover receivable accounts rate and the percentage of investment in receivable accounts. The influence of trade credit on the enterprise profitability percentage in the Iraq stock exchange, Amman stock exchange, and Boursa Kuwait were 0.938, 0.200, and 0.089, respectively. The results showed that the three secondary assumptions were incorrect, while the zeroth assumption, i.e., trade credit has no influence on profitability, was correct.

• Journal of Contemporary Eastern Asia
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• 제20권1호
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• pp.102-119
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• 2021

Social credit rating in China (SCRC) has been criticized as "dystopian" and "Orwellian," an attempt by the Communist Party to hold onto power by exerting ever greater control over its citizens. To explain such measures, value differences are often invoked, that Chinese value stability and cooperation over privacy and freedom. However, these explanations are oversimplifications that result in ethical impasses. This article argues social credit rating should be understood in terms of the commonly human problem of large-scale cooperation. To do so, this paper relies on a cultural evolutionary framework and is an exercise in interpretive pros hen ethical pluralism, attempting to understand how apparently irresolvable cultural differences stem from common human concerns. Wholesale condemnation of SCRC fails to acknowledge the serious, intractable nature of problems resulting from a lack of trust in China. They take for granted the existence of institutions ensuring largescale, anonymous cooperation characteristic of - but somewhat unique to - Western Educated Industrialized Rich and Democratic (WEIRD) cultures. Because of its history and rapid development, China lacks the institutions necessary to ensure such cooperation, and because of anti-social punishment, social credit rating might be one of the few ways to ensure cooperation at this scale. The point is not to defend social credit rating in general, but to raise the possibility of its defense in China and show one way this would be done.

• Journal of Information Technology Applications and Management
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• 제15권4호
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• pp.21-36
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• 2008

As the great disturbance from abusing credit cards in Korea becomes stabilized, credit card companies need to interpret credit-card delinquents classification models from the viewpoint of profit. However, hit ratio which has been used as a measure of goodness of classification models just tells us how much correctly they classified rather than how much profits can be obtained as a result of using classification models. In this research, we tried to develop a new utility-based measure from the viewpoint of profit and then used this new measure to analyze two classification models(Neural Networks and Decision Tree models). We found that the hit ratio of neural model is higher than that of decision tree model, but the utility value of decision tree model is higher than that of neural model. This experiment shows the importance of utility based measure for credit-card delinquents classification models. We expect this new measure will contribute to increasing profits of credit card companies.

• 아태비즈니스연구
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• 제2권2호
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• pp.61-78
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• 2011

Credit derivative is one kind of arrangement which allows one party to transfer, for a premium, the defined credit risk, computed with reference to a notional value, of a reference asset which may or may not owned by one or more other parties. Credit Default Swaps(CDS) have existed since the early 1990s, but its use has become increasingly popular over time. CDS is the fastest growing segment of the privately negotiated derivatives business as many firms depend on it to efficiently manage the financial market risks inherent in economic activities. The diversification function is especially important for active CDS market participants as banks. CDS banks can achieve their loan portfolio diversification which provides them with increased capacity to expand their lending.

• 가족자원경영과 정책
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• 제1권1호
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• pp.57-70
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• 1997

The purpose of this study is to analyze housewives’ cognition, usage, and management behavior of credit cards according to home management behavior pattern. The sample of this study was selected from the housewives’ living in Seoul who has credit cards. After class-analyzation of the sample, 523 out of 612 repondents were finally selected data. The data were analyzed by the statical methods such as frequency, mean, percentile, Factor Analysis, t-test, ANOVA, Duncan’s multiple range test, Person’s Correlation, and Multiple Regression Analysis through the SAS program package. The major findings of this study are as followers : First, housewives’ usage and management behavior of credit cards was a positive relationship between home management behavior pattern. Second, housewives’ cognition of credit cards showed a significant positive relationship with usage and management behavior of credit card. Third, the most influencial variables on housewives’usage and management behavior of credit cards were their value and home management behavior pattern.

• 지식경영연구
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• 제18권1호
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• pp.67-81
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• 2017

As the important breakthrough continues in the field of machine learning and artificial intelligence recently, there has been a growing interest in the analysis and the utilization of the big data which constitutes a foundation for the field. In this background, while the economic value of the data held by the corporates and public institutions is well recognized, the research on the evaluation of its economic value is still insufficient. Therefore, in this study, as a part of the economic value evaluation of the data, we have conducted the economic value measurement of the data generated through the small business guarantee program of Korean Federation of Credit Guarantee Foundations (KOREG). To this end, by examining the previous research related to the economic value measurement of the data and intangible assets at home and abroad, we established the evaluation methods and conducted the empirical analysis. For the data value measurements in this paper, we used 'cost-based approach', 'revenue-based approach', and 'market-based approach'. In order to secure the reliability of the measured result of economic values generated through each approach, we conducted expert verification with the employees. Also, we derived the major considerations and issues in regards to the economic value measurement of the data. These will be able to contribute to the empirical methods for economic value measurement of the data in the future.