• 보건의료산업학회지
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• 제11권3호
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• pp.1-11
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• 2017

Objectives : The purpose of this study was to analyze factors affecting the performance of public hospitals in South Korea. Methods : We collected management performance data from 2013 to 2015 from income statements, balance sheets, and annual reports from 32 local public hospitals. The dependent variable used was profitability, which included operating margin, return on assets and net profit to gross revenues. The independent variables were general characteristics, liquidity, stability, and activity. Results : Patient revenues, total assets, and total capital had increased steadily but patient expenses had increased to a greater extent. Operating profit, and net profit were consistently in deficits and the management status of local public hospitals had recently been in difficulty. The debt ratio, quick ratio, ratio of fixed liability and fixed assets turnover rate have a significant positive(+) effect on performance in the years 2013-2015. Conclusions : We suggest management strategies for these hospitals based on the results analyzed.

• 보건의료산업학회지
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• 제10권3호
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• pp.13-25
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• 2016

Objectives : The purposes of this study was to analyze business performance of university hospitals for the past 10 years. Methods : Management and finance data from 2005 to 2014 were collected from balance sheets, income statements and annual reports from 27 university hospitals. The dependant variable used was profitability which included return on assets, operating margin and net profit to gross revenues 1. The independent variables were general characteristics, liquidity, stability, activity and financial ratios. Results : University hospitals over the last 10 years had achieved good management performance. Using financial leverage, patient revenues, operating profit, nonpatient revenues, total assets and total debt, the total amount had increased by more than double. The ratio of fixed liability and fixed assets turnover was found to have a significant positive (+) effect on management performance in the years 2012-2014. Conclusions : Based on these results, this study suggests a more in-depth analysis using fixed liabilities and fixed assets.

• 가정과삶의질연구
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• 제15권1호
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• pp.53-70
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• 1997

The purpose of this study was to (1) assess the perceived needs of the married women for financial management education and (2) to identify individual and family variables that influence needs on each content of financial management education. Data were collected from questionaires with 603 married women who were residents of jeonju. The major findings were as follows; (1) The level of financial management education needs were high. (2) The priority order on each content perceived by the married women was 'saving' 'insurance' 'housing' 'tax' 'expenditure planning' and 'debt management & credit' (3) The needs on contents area of the married women group classified by characteristics were significant according to age education level job family life cycle monthly family income asset and financial need variables.

• 가정과삶의질연구
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• 제23권1호
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• pp.31-39
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• 2005

This study was conducted to examine the meaning and motivation for family leisure activities, and to analyze how the family's attitude and motivation affect the satisfaction over family leisure activities. The participants of this study were sixty-five married couples who were living in Seoul. Sata were analyzed by frequency, mean, ANOVA, T-Test, and Duncan test. The major results of this research were as follows; first, there were statistically significant differences in the meanings the families attributed to, and motivations for, family leisure activities according to social-demographic characteristics (gender, age, education, job, and income and debt levels). Second, satisfaction over family leisure activities was affected by their meanings and motivations. The participants who participated voluntarily in family activities as 'leisure activities' showed a higher level of satisfaction.

• 산학경영연구
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• 제22권1호
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• pp.27-44
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• 2009

This paper compares the accounting standards for stock option of Japan and Korea. Especially, tire setting process of accounting standards for stock option, accounting methods and disclosures for stock option in two countries are analyzed. The results provide that two countries shaw different characteristics in accounting standards for stock option. First, in Japan, acquired services are reported as compensation costs and capital adjustments. On the other hand, in Korea, in case of cash-settled share- based payment transactions, acquired services are reported as compensation costs and capital adjustments, but in case of equity-settled share- based payment transactions, acquired services are reported as compensation costs and debt. Second, when tire stock option rights are abandoned, they are reported as extraordinary items in Japan and are reported as other surplus in Korea. Third, though both countries do not choose specific stock option pricing model, Japan prefers Black-Sholes Model and Korea regards binomial model as proper model.

• 대한가정학회지
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• 제37권2호
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• pp.85-98
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• 1999

The purpose of this study is to identify the preferences for care type among the elderly and to analyze contributing variables. The sample in this study are 485 elder people who are age 55 and over. The independent variables are divided into five factors according to their characteristics, and the dependent variables fall into two categories of private and public care types. The descriptive statistics and Logistic Regression method are employed for the analysis. The results can be summarized as follows. The elderly prefer individual care paid for by their own support to the other types like the care by children or institution. However, the elderly stiff like and expect family care by their children. The variables that haute affected the preferences of the care types among the elderly are whether they are employed or not, household's the amount of debt, whether they currently live with the oldest child, their level of self esteem and their degree of satisfaction in life. The results show that the elderly don't have various wants or alternatives to their care and regard public care as negative support for the financially incapable or the elderly who have no relatives.

• 아태비즈니스연구
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• 제14권4호
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• pp.23-36
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• 2023

Purpose - This study investigates the impact of equity financing on the valuation of R&D investments using a sample of firms from 33 countries from 1997 to 2018. Design/methodology/approach - I use a modified version of the valuation regression widely used in the literature. Findings - I find evidence that R&D investments are more highly valued when financed through equity. In contrast, debt financing does not affect the valuation of R&D investments. I also document that the impact of equity financing on R&D investment valuation weakens during the financial crisis. Research implications or Originality - In light of the distinctive characteristics of innovative investment, previous research investigates its relationship with financing. What remains unexamined, however, is how financing choices impact the way investors value innovative investments. This study seeks to bridge this gap in the existing body of research using a sample of firms from 33 countries from 1997 to 2018, for 22 years.

• 한국경영과학회지
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• 제38권4호
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• pp.79-94
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• 2013

In this paper, we examine factors of success in online P2P (peer-to-peer) lending auctions. This paper finds the following empirical results. First, loan applicants with a stable employment status are more likely to succeed in the auction than loan applicants with an unstable employment status. Second, loan applicants, who actively share personal information and interact with lenders through online message boards, are likely to succeed in the auction. Third, the purpose of a loan for debt repayment has a significant impact on the success of the auction. However, the purpose of a loan for essential living expenses such as housing, living, and medical expenses has an insignificant relationship with the success of the auction. Our results imply that the characteristics of loan applicants such as employment status and social interaction are the factors of success in online P2P lending auctions.

• 한국경영과학회지
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• 제39권3호
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• pp.117-131
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• 2014

As interests in the management of government-owned corporation rise, in these days, debt reduction and normalization of management of those companies have been proceeding under the lead of government. At this point, it is very important to seek internal marketing method for improvement of internal employees' satisfaction, loyalty and organization performance. This study analyzes impact of factors of internal marketing effect on organization satisfaction, loyalty and organization performance in the context of the domestic public companies, the Korea Electric Power Corporation (KEPCO) and the Korea Water Resources Corporation (K-WATER)'s employees empirically. There are some significant differences between the two publics. It is proved that delegation of the authority influences on internal satisfaction and organization performance in the case of KEPCO, and education and training influence on internal satisfaction and organization performance in the case of K-WATER. On the other hand, in the case of K-WATER, any internal marketing factors don't influence on loyalty. The results of this study show somewhat different characteristics depending on the characteristics of firm, however, it is expected that this study can be very useful in regards to similar public enterprises or businesses.

• 가족자원경영과 정책
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• 제14권1호
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• pp.135-159
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• 2010

The purpose of the study was to investigate the characteristics and economic status of deficit households compared to surplus households. Data from The Household Income and Expenditure Survey 2005 by NSO and 50, 207 salary/wage earners' households were used for the analysis. The statistical methods used were GLM, logit, and cluster analyses. The analysis results showed that 25.3 percent of the households were deficit households. Approximately half of the lowest 20% income group were deficit households. Income deficit households earned 1, 273 thousand less than that of surplus households, whereas consumption of deficit households was 1, 006 thousand more than that of surplus households. The average propensity of consumption of deficit households was 142.1. According to the logit analysis, factors contributing to the probability of belonging to a deficit household included income level, household size, age and educational level, occupation, homeownership, car ownership, and wife's employment status. Deficit households were classified into 5 types: 1) health care expenditure-dominated group, 2) housing expenditure-dominated group, 3) education expenditure-dominated group, 4) money transfer-dominated group, and 5) overall-overconsumption group. The overall-overconsumption group was the largest group of all at 58.5%. It was found that for all five groups, the changes in household size, income group, home ownership, and occupation of the individual were variables that influenced the probability of belonging to a certain group.