The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.
The purpose of this study was to develop the instrument to measure family functioning for Korean family with a chronic ill child, and to test the validity and reliability of the instrument. Method: The items of instrument were consisted based on researchers' previous study of concept analysis of the Korean family functioning. Twenty six item scale was developed with six domains. In order to test reliability and validity of the scale, data were collected from the 231 families, who have a child with a chronic illness. Data was collected between August and September in 2001 in a General Hospital in Seoul, Korea. Result: The results were as follows: As a result of the item analysis, 24 items were selected from the total of 26 items, excluding items with low correlation with total scale. Six factors were evolved by factor analysis. Six factors explained 61.4% of the total variance. The first factor 'Affective bonding' explained 15.4%, 2nd factor 'External relationship' 11.8%, 3rd factor 'Family norm' 10.5%, 4th factor 'Role and responsibilities' 8.3%, 5th factor ' Communication' 7.9%, and the 6th factor 'Financial resource' explained 7.3%. Cronbach's $\alpha$ coefficient of this scale was .87 and Guttman spilt- half coefficient was .84. Conclusion: The study support the reliability and validity of the scale. There were distinct differences in dimensions of family functioning scales developed in the U. S.
Purpose - Nowadays financial technology is crucial for each organization to facilitate business transactions and make them easier. This paper was conducted with the purpose of determining the effect of fintech including services e-payment, bills e-payment, ways of payment and bank accounts with e-government on facilitating e-government services in terms of availability, accessibility, efficiency and responsiveness. Research design, data, and methodology - The problem of this paper is summarized in the lack of studies in this subject. So, a survey was applied on 400 respondents in Egypt to investigate the impact of fintech on facilitating e-government services, in order to determine which fintech item can affect any of facilitating services dimensions. Results - The results revealed that bank accounts with e-government doesn't affect any of facilitating services dimension, while each of the remain items has an effect on some dimensions and does not has effect on others. Conclusions - Data analysis revealed that the most obstacles that face respondents resulted in the weakness of internet networks, lack of efficient employees in e-government portal and lack of system effectiveness. In general, it clears that fintech implementation affect the dimensions of facilitating e-government services, however not all fintech implementation components have the same effect on the dimensions.
The purpose of this study was to evaluate how well the 2020 vision presented by the Accreditation Board for Engineering Education of Korea(ABEEK) had been achieved, and to objectively examine the social status. It was very necessary for the development of engineering education in Korea to provide room for improvement by diagnosing how well the ABEEK, one of the major engineering education communities, was achieving its own vision. In order to achieve the objectives of the study, research methods such as literature review, survey research, and expert advisory committee were used. To evaluate the level of achievement of the Vision 2020 of the ABEEK, the analysis was based on the response results of 61 people who had experience as a member of the steering committe. In addition, the vision and mission of the 23 countries that are currently signatory members of the Washington Accord were surveyed, and the social responsibility and financial independence of the 20 countries that joined the signatory member countries before 2020 were compared with each other. As a result of the analysis, the item of securing international equivalence in engineering education received the most positive evaluation, and the social compensation efforts for accreditied graduates received the least evaluation. The ABEEK was evaluated as having a medium level of social responsibility and a low level of financial independence. Based on the results of this research, we proposed ways the ABEEK to contribute to the improvement of Korean engineering education.
Moon, Heekang;Choo, Ho Jung;Park, Hye Sun;Baek, Eunsoo
Journal of the Korean Society of Clothing and Textiles
/
v.37
no.2
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pp.159-173
/
2013
This research investigates the mechanism of ethical fashion consumption by examining the effects of benefit and risk perception on ethical fashion consumption attitudes and behavioral intention. To test the hypotheses, 300 female consumers between the ages of 20 and 49 were invited as study participants. The reliability and the validity of multi-item constructs were tested by Confirmatory Factor Analysis. The hypotheses were tested by utilizing Structural Equation Analysis and hierarchical multiple regression analysis. The benefit perception of ethical consumption was composed of three benefit types, which were altruistic benefit, social image benefit, and self-oriented benefit. Benefit perception, except social image benefit, had significant effects on consumer attitudes towards ethical fashion consumption; similarly, benefit perception had significant effects on behavioral intention (except self-oriented benefit) which had an effect on behavioral intention only when it was mediated by attitudes. Further analysis was conducted to understand the reason for the weak relationship between attitudes and behavioral intention. Financial and performance risk perceptions were tested for the moderating roles of attitudes and behavioral intention; subsequently, only financial risk interacted with attitudes and showed that the positive effects of attitudes on behavioral intention were weakened by a high financial risk perception. Performance risk had a main effect on behavioral intention independent of attitudes. Managerial implication and future study directions are also discussed.
This study is intended to develop a scale to measure familism. Construction of this scale is based on a sample of 448 married males and females living in Seoul. This scale to measure familism is developed by employing a type of item analysis method called correlation analysis. 13 items are selected by correlation analysis, and these are found statistically significant even by analysis based on the criterion of internal consistency. Validity of this scale is evidenced by logical validation, jury opinion and independent criteria. Reliability estimate assessed by Cronbach's alpha coefficients is .759. This scale comprises the following 4 aspects of familism: 1) Support for filial piety and ancestor worship. 2) Integration of individual activities into family ones for achievement of family objectives. 3) Obligation to support individual family members and give them financial assistance when needed, on the assumption that properties such as land, money, etc. belong to family. 4) Mutual aid in psychological and social aspects between parents and married children, and married children and their married siblings. It is concluded that this familism scale represents an improvement on other measure of familism, but that a number of methodological issues remain to be further studied.
The purpose of this study was to examine the effectiveness and efficiency of a policy by comparing and analyzing the impact of the rice market isolation system and production adjustment system (strategic crops direct payment system that induces the cultivation of other crops instead of rice) on rice supply, rice price, and government's financial expenditure. To achieve this purpose, a rice supply and demand forecasting and policy simulation model was developed in this study using a partial equilibrium model limited to a single item (rice), a dynamic equation model system, and a structural equation system that reflects the casual relationship between variables with economic theory. The rice policy analysis model used a recursive model and not a simultaneous equation model. The policy is distinct from that of previous studies, in which changes in government's policy affected the price of rice during harvest and the lean season before the next harvest, and price changes affected the supply and demand of rice according to the modeling, that is, a more specific policy effect analysis. The analysis showed that the market isolation system increased government's financial expenditure compared to the production adjustment system, suggesting low policy financial efficiency, low policy effectiveness on target, and increased harvest price. In particular, the market isolation system temporarily increased the price during harvest season but decreased the price during the lean season due to an increase in ending stock caused by increased production and government stock. Therefore, a decrease in price during the lean season may decrease annual farm-gate prices, and the reverse seasonal amplitude is expected to intensify.
The government has enforced the Green Building Certification System since 2002 to resolve environmental pollution from building construction projects. The Green Building Certification System offers additional financial incentive worth 3% of basic apartment unit construction cost for apartment housing projects that have passed preliminary certification and has been revitalized drastically since 2006. However, after the system was put in place, comparative analysis of each item in certification criteria has not been performed yet in reference to actual certification cases. This paper aims to provide a comparative analysis of such evaluation items by studying green building certification cases involving apartment housing. Conclusions drawn herein are expected to provide a framework of continued advancement for the certification system subsequently.
Journal of the Korean Society of Clothing and Textiles
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v.18
no.1
/
pp.81-90
/
1994
The purpose of this study is to understand the types of risk consumers feel when they shop at home and to compare their feelings with the perceived risk when they shop at stores and the kinds of clothing frequently purchased at home. For this study, the data were collected through the questionnaire distributed to 692 carried and unmarried women. The analysis was done through the t-test, ANOVA and regression. The results are as follows . 1) Compared to those shopping at stores, at-home shoppers perceived a higher risk in eight kinds of clothing. 2) Compared to shopping at stores, product performance risk, psychological risk and time loss risk increased dramatically Among these, the time loss risk showed the most noticeable increase. 3) When the perceived risk was low for a certain item, it was more often shopped at home. Among the perceived risk types, the lower the financial risk and the time loss risk, the item was more frequently shopped at home. 4) Together with store shopping, the perceived risks when shopping at home differed according the use of clothing. 5) The at-home purchase intentions were higher in the order of at-home wear, casual wear and dress/suit. The higher the price and the more important the fit was, shopping at home was more difficult.
The main purpose of this study was to speculate how psychological state of adolescent students has changed their school uniform style. For the study, the distinctive characteristics during adolescence stage were theoretically examined. Through the examination, this study found four interests in fashions and school uniforms. For the purpose, this study conducted interviews with grade 2 students in a total of six coeducation secondary schools in Seoul, Gyeongki and Gwangju using a questionnaire. The survey period ranged from December 15 2008 to December 24 2008 and a total of 1196 were used for a final analysis. This study extracted factors as Principal Components Analysis and used Varimax for orthogonal rotation analysis. To measure confidence, it used Cronbach's a test to item internal consistency. For data analysis, it used SPSS WIN 12.0 and for hypothesis analysis, frequency analysis, cross analysis, independent t-test, and one-way ANOVA were conducted. For posterior analysis, it used Sheffe test. The results are as follows: First, the interests in fashion and school uniforms differed depending on their own tastes, but these interests were more influenced by environment around school. Secondly, the boy subjects were more aggressive towards repairs their uniforms than the girls, which suggested that boys had stronger desire to show themselves to others and more satisfaction from repairs their uniforms than the girls. Based on the results, this study concluded as follows: We should pay attention to preventing deformation in original design of school uniforms while expanding options to have variable designs or to change detailed part of design. So, there will be no additional uniform mending expense and financial loss to parents, and students will be more satisfied with their school uniforms.
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