• Title/Summary/Keyword: Financial Analysis Item

Search Result 63, Processing Time 0.031 seconds

Demand Analysis of Clothing and Footwear: The Effects of Price, Total Consumption Expenditures and Economic Crisis

  • Kim, Kisung
    • Journal of the Korean Society of Clothing and Textiles
    • /
    • v.36 no.12
    • /
    • pp.1285-1296
    • /
    • 2012
  • This study investigates the effects of changes in price, total consumption expenditures and economic sitations on Korean household demands for clothing and footwear using time-series data. The clothing and footwear category was reclassified as clothing, footwear and clothing services items for the demand analysis. This study utilized the Linearized Almost Ideal Demand System (LAIDS) model to analyze household demand. The results indicate that price and total consumption expenditures are significantly related to Korean household consumption expenditure allocations for clothing and footwear items. The effects of the IMF bailout crisis in 1997 and the global financial crisis in 2008 on household expenditure shares for clothing and footwear items were very weak and statistically insignificant. All the demand elasticities were estimated with respect to total consumption expenditures and prices. Clothing was expenditure elastic (greater than one) and other items were classified as inelastic. All the own price elasticities of demands were negative (other than clothing). Through the estimations of cross price elasticity the relationships between the demands for items and other item prices were evaluated (i.e., substitutes and complements).

A Study of the Relationship Between Perceived Social Support and Quality of Life of Cancer Patients receiving Gene therapy (유전자 치료를 받는 암 환자가 지각하는 사회적 지지와 삶의 질과의 관계 연구)

  • Chang, Mi-Kyung;Kim, Kyung-Hee;Chung, Yeon-Kang
    • Research in Community and Public Health Nursing
    • /
    • v.8 no.1
    • /
    • pp.74-88
    • /
    • 1997
  • The purpose of this study was to identify the relationship between perceived social support and the quality of life of cancer patients receiving gene therapy. The subjects for this study were 50 cancer patients receiving gene therapy at two general hospital in Seoul. The data were collected during the period from October 14, 1996 to November 11, 1996. The perceived social support was measured by the family support scale made by Hyun Sook Kang, by the medical support of life scale developed by Ok Soo Kim. The quality of life scale developed by Bang-Whal-Ran was used, among the questionnaire, physical factors was developed by U.S.A National Conference on Cancer Nursing. The data was analysed by the SAS statistical program. Percentile, means and standard deviations, t -test, ANOVA, Scheffe test, Pearson correlation were utilized for analysis. The results of this study were as follows. 1. The mean score of the perceived social support of the subjects was 83.66, the item score was 3.8. 1) The mean score of the perceived family support of the subjects was 44.96, the item mean score was 4.5. 2) The mean score of the perceived professional medical support of the subjects was 38.70, the item mean score was 3.2. 2. The mean score of quality of life of the subjects was 120.38, the item mean score was 3.17. For each factor in quality of life scale, the mean score was follows: for attitude toward life, 3.95, for familial relationship and financial status, 3.53, for social activity 3.24, for emotional status, 3.08, for healthy perceptive, 2.90, for physical symptom, 2.80. 3. The result of the analysis of the relationship between perceived social support and quality of life showed a positive correlation(r=.4853, p=.0004). Therefore, the higher the perceived social support of the patients, the higher the quality of life. 1) The result of the analysis of the relationship between perceived family support and quality of life showed significant correlation(r=. 3566, p=.0110). Therefore the higher the perceived family support of the patients, the higher the quality of life. 2) The result of the analysis of the relationship between perceived professional medical support and quality of life showed significant correlation (r=.4477, p=.0011). Therefore, the higher the perceived professional medical support of the patients the higher the quality of life. 4. There was a significant difference in perceived social support according to sex(F=2.1437, p= .0371), others coping non-family (F=2.4863, p=.0164) and duration of treatment (F=4.16, p=.0218). 5. There was a significant differance in quality of life according to sex(F=2.6932, p=.0097), degree of education(F=2.3610, p=.0223), others coping non-family(F=2.0502, p=.0458). In conclusion, this study revealed that social support is an important factor that associated with the quality of life in cancer patients receiving gene therapy.

  • PDF

Recognition and Utility Properties of Menu Development Derived from the Performance of Food Styling for Cooks in a Super Deluxe Hotel (특1급 호텔 조리사의 푸드 스타일링 수행현황에 따른 메뉴개발 인식 및 활용속성)

  • Chun, Dug-Sang;Kim, Byung-Hee;Kang, Kun-Og
    • Journal of the East Asian Society of Dietary Life
    • /
    • v.21 no.5
    • /
    • pp.771-778
    • /
    • 2011
  • This study surveyed the performance of food styling and recognition and utility properties of menu development for cooks in a super deluxe hotel. The questionnaires developed for this study were distributed to 400 males and females aged 20 and over. A total of 375 questionnaires were used for analysis (93.8%), and statistical analysis was completed using SPSS (version 14.0) for descriptive analysis and ${\chi}^2$-test. The most important item in food styling was 'harmony of food shape' (40.2%), and second ranked was 'harmony of food color' (23.4%). The most difficult item in food styling was 'lack of professional knowledge' (38.3%) followed by 'lack of creativity' (27.7%). In recognition of menu development, the importance of menu development and promotion was 3.82, and personal satisfaction after menu development was 3.29. Important items in menu development were 'taste' (41.8%) and 'use of new ingredient' (28.5%). When using newly developed menu, the ratio of selling new menu was '30~50%' at 42.7%, and the average selling period of new menu was '3~6 months' at 40.5%. For the effect of new menu on sales, 94.1% were aware of this effect, and to actively promote menu development, 'providing incentive' (35.7%), 'training in/out of country' (20.8%), 'self motivation' (17.3%), 'financial support' (14.7%), and 'motive' (11.5%) were all necessary requirements. In order to improve cooking performance, continued education on food styling and menu development along with the company's full support are required. Further, thorough training of employees is needed along with a high quality incentive policy needs to be done. In addition, to make the new menu profitable, an active marketing strategy must be employed, which will require further study.

Operational Efficiency and Value Relevance of Unbilled Revenue in the Construction Company (건설기업의 경영효율성과 미청구공사의 가치관련성)

  • Kim, Young Hoon;Cho, Seokhee
    • Journal of the Korean Data Analysis Society
    • /
    • v.20 no.6
    • /
    • pp.3003-3014
    • /
    • 2018
  • This paper investigates whether the value relevance of unbilled revenue in the construction company is differentiated according to the degree of company's operational efficiency. Unbilled revenue is an item that appears in the assets of the statement of financial position based on the IFRS. It is an item that has a nature of accounts receivable, but it is calculated based on subjective judgment of management. In this paper, we hypothesized that the value relevance of unbilled revenue will be differentiated according to operational efficiency of the construction company. The results of hypothesis test are as follows. First, unbilled revenue has a significant relationship with firm's value, which is consistent with previous research results. Second, the value relevance of unbilled revenue is higher in companies with high operational efficiency. In conclusion, this paper is different from previous researches in that this paper presents not only that unbilled revenue has a value relevance but also provides evidence that it can be differentiated according to the degree of operational efficiency.

Verification Test of High-Stability SMEs Using Technology Appraisal Items (기술력 평가항목을 이용한 고안정성 중소기업 판별력 검증)

  • Jun-won Lee
    • Information Systems Review
    • /
    • v.20 no.4
    • /
    • pp.79-96
    • /
    • 2018
  • This study started by focusing on the internalization of the technology appraisal model into the credit rating model to increase the discriminative power of the credit rating model not only for SMEs but also for all companies, reflecting the items related to the financial stability of the enterprises among the technology appraisal items. Therefore, it is aimed to verify whether the technology appraisal model can be applied to identify high-stability SMEs in advance. We classified companies into industries (manufacturing vs. non-manufacturing) and the age of company (initial vs. non-initial), and defined as a high-stability company that has achieved an average debt ratio less than 1/2 of the group for three years. The C5.0 was applied to verify the discriminant power of the model. As a result of the analysis, there is a difference in importance according to the type of industry and the age of company at the sub-item level, but in the mid-item level the R&D capability was a key variable for discriminating high-stability SMEs. In the early stage of establishment, the funding capacity (diversification of funding methods, capital structure and capital cost which taking into account profitability) is an important variable in financial stability. However, we concluded that technology development infrastructure, which enables continuous performance as the age of company increase, becomes an important variable affecting financial stability. The classification accuracy of the model according to the age of company and industry is 71~91%, and it is confirmed that it is possible to identify high-stability SMEs by using technology appraisal items.

A Study on Improvement of Health Center's Function through Cost-Effectiveness Analysis in Korea (1차 보건의료사업의 비용-효과분석을 통한 보건소 기능의 확대 방안 연구)

  • 김종인;윤치근
    • Health Policy and Management
    • /
    • v.5 no.2
    • /
    • pp.70-103
    • /
    • 1995
  • The aim of this study sets out to discover a desirable form of public centers among the alternative ones and make a health center model. Especially, this study attempts; (i) to investigate factors that affect the performance of health centers; (ii) carry out cost-effectiveness analysis (CEA) for the various type of health centers; (iii) identify innovative strategies to increase the use of health center. Cost-effectiveness analysis is used to compare the performance of all the centers. The following is taken to create the index. Wi = Ti x Mi x Eij (Wi: weight for service item I, Ti : time spent for service I, Mi ; number of health personnel involved in service I, Eij : years of schooling for personnel j in providing service I). As a result of these analyses, policy options as follows are recommended; (i) proper manpower, especially public health physician (oriental medical doctor), should be enough to provide health care adequately; (ii) facilities ad equipments in the health center should be provided sufficiently. (iii) the utilization of health centers should be raised by active operation of mobil service, community participation and health education program. Ultimately health centers in public sector are to be fostered for the promotion of health care by enhancing the financial and quality, continuity and efficiency of health services.

  • PDF

Clothing Purchase Motives and Post-Purchase Dissatisfaction of Women (여성의 의복구매동기와 구매 후 불만족에 관한 연구)

  • 엄경은
    • Journal of the Korean Home Economics Association
    • /
    • v.33 no.4
    • /
    • pp.315-327
    • /
    • 1995
  • The objective of this study were to classify the contents of clothing purchase motives and to examine the differences in post-purchase dissatisfaction and satisfaction of clothing according to the clothing purchase motives. Questionnaire was comprised of 36 Likert type items of clothing purchase motive measure, 15 items of post-purchase clothing dissatisfaction measure, and 1 item of satisfaction measures. Samples were 492 women in Incheon, Korean ; 279 were college students and 213 were housewives. The data were analyzed using factor analysis, cluster analysis, one-way ANOVA, Duncan's multiple range test, and χ2-test. The results of the study were the followings : 1. Subjects perceived 'becomingness' to be the most important motive, 'attractiveness of color' the second important, and 'salesperson's recommendation' the least. 2. 6 factors of clothing purchase motives were derived by factor analysis : F.1 'clothing utility and deficiency' ; F.2 'clothing quality' ; F.3 'financial frugality'. 3. Subjects were classified into the three motive groups by cluster analysis of the 6 factors : G.1 'the clothing appearance and others' influence' ; G.2 'the clothing quality and deficiency' ; G.3 'the motiveless'. 4. More college women were distributed in clothing appearance and others' influence group than housewives, while more housewives were distributed in clothing quality and deficiency group. 5. The clothing appearance and others' influence group expressed the highest post-purchase dissatisfaction and the lowest post-purchase satisfaction. The clothing quality and deficiency group expressed the highest post-purchase satisfaction, and the motiveless group expressed the lowest post-purchase dissatisfaction.

  • PDF

The Effects of Other Comprehensive Income Items on Firm Value of Insurance Companies (보험회사의 기타포괄손익항목이 기업가치에 미치는 영향)

  • Lee, Hyun-Joo;Park, Gu-Yong;Park, Sang-Seob
    • Management & Information Systems Review
    • /
    • v.36 no.3
    • /
    • pp.203-217
    • /
    • 2017
  • This study aims to verify the effects of unrealized gain or loss, that is the fair value evaluation item of insurance company's assets and liabilities, to capital markets focusing on fair value evaluation of insurance company's liabilities, which is the core of IFRS 17 that will be implemented in 2021. For this purpose we carried out regression analysis to verify the effects of changed other comprehensive income(OCI) and accumulated OCI, published in quarterly financial statements of listed insurance companies, on stock price utilizing Ohlson(1995)'s extended test model. The results of the empirical analysis are as follows. First, changed OCI showed a significant negative(-) effects on stock price. Second, accumulated OCI revealed a significant positive(+) effects on stock price. Furthermore, extended test model classifying changed OCI and accumulated OCI in a basic model represented the highest $R^2$ number and public announcement policy of OCI, a kind of unrealized gain or loss item, implied that it could give positive impact on accounting information. But still the direction that unrealized gain or loss affects on firm value must be carefully reviewed and considered in the future via more detailed study by the user of information. Therefore this study is meaningful in that it can predict usefulness of information on insurance company's fair value evaluation via empirical test accompanied by introduction of newly established IFRS 17 and it also can suggest direction of information production suitable for capital market.

  • PDF

An Analysis of the Local Laws and Regulations in Conflict of the Local Government (지방자치단체 갈등관리 분야 법규 분석)

  • Byun, Sung-Soo;Ryu, Sang-Il;Choi, Ho-Taek
    • The Journal of the Korea Contents Association
    • /
    • v.9 no.12
    • /
    • pp.797-804
    • /
    • 2009
  • This paper as basic study for the effective conflict management of the local government analyzed the local laws and regulations in conflict. The significant analysis details of this research are a basic contents, a goal and conflict party, a term of the laws and regulations and an consideration committee, an mediation committee, a important different item. And this research suggests that the improvement of he local laws and regulations in conflict are the local government chief's understand change about conflict management, strengthening a role of the conflict management organization and an implementation of agreement subject, the spread of a administrative and financial support clauses.

Development of Premarital Preparation Evaluation Scale (결혼준비도 척도 개발 연구-기혼 남.녀를 중심으로)

  • 김혜선;신수아
    • Journal of the Korean Home Economics Association
    • /
    • v.40 no.3
    • /
    • pp.41-53
    • /
    • 2002
  • The purpose of this study was to develop a scale for evaluation of premarital preparation. The subjects were 412 married couples(196 males and 216 females) who had been married for 1-37ears. They were selected from Seoul, Incheon, Daejeon, Gwangju, Pusan, and DaeGu. The questionnaire was composed of 82 items. The data was analyzed by frequencies, percentages, factor analysis, Pearson's r, and Cronbach'$\alpha$. The major findings were as followings; 1. The 54 items of 82 items scale were selected through item discriminant method. The discriminant coefficients of the items(Cromer's V ranged from .33 to .68. 2. The 7 factors that were extracted from the factor analysis explained 42% of premarital preparation. The subscales were labelled as rearing child$.$financial management role division, maturity, understanding each other$.$love$.$sex, views about marriage, understanding his/her family and friends, capacity of communication and conflict resolution, and independence from parents. The criterion validity of this scale was assessed by the correlation between this premarital preparation scale and marital stability. All coefficients were significant(ranged from r=.10 to .44, p<.01, p<.001). 3. The internal consistency of this scale was acceptable(Cronbach's $\alpha$=.91).