• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.22 no.3
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• pp.207-216
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• 2019

Functional gastrointestinal disorders (FGIDs) such as infantile colic, constipation and colic occur in almost half of the infants. The aim of this paper is to provide a critical and updated review on the management of FGIDs and their impact on the health of the infant and family to health care physicians. Guidelines and expert recommendations were reviewed. FGIDs are a frequent cause of parental concern, impairment in quality of life of infants and relatives, and impose a financial burden to families, health care, and insurance. Therefore, primary management of the FGIDs should be focused on improving the infants' symptoms and quality of life of the family. If more than parental reassurance is needed, available evidence recommends nutritional advice as it is an effective strategy and most of the time devoid of adverse effects. The role of healthcare providers in reassuring parents and proposing the correct behavior and nutritional intervention by avoiding inappropriate use of medication, is essential in the management of FGIDs.

• International Journal of Computer Science & Network Security
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• v.22 no.5
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• pp.67-72
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• 2022

There has been a significant growth in global population and industrialization, as a consequence demand for electricity is increasing rapidly and the power systems need to increase the electricity generation. Currently, most of generated electricity is generated from fossil fuels. However, there are many financial and environmental concerns associated with the generation of electricity from such resource. Photovoltaic )PV) solar as a renewable resource is promising. The power output of PV systems is mainly affected by the solar irradiation and ambient temperature. This paper attempts at reducing the burden and improving the accuracy of the extensive simulations related to integrating PV systems into the electrical grid.

• Journal of Yeungnam Medical Science
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• v.40 no.4
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• pp.335-342
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• 2023

Diabetic foot ulcers (DFUs) are among the most serious complications of diabetes and are a source of reduced quality of life and financial burden for the people involved. For effective DFU management, an evidence-based treatment strategy that considers the patient's clinical context and wound condition is required. This treatment strategy should include conventional practices (surgical debridement, antibiotics, vascular assessment, offloading, and amputation) coordinated by interdisciplinary DFU experts. In addition, several adjuvant therapies can be considered for nonhealing wounds. In this narrative review, we aim to highlight the current trends in DFU management and review the up-to-date guidelines.

• Asia pacific journal of information systems
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• v.29 no.3
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• pp.468-488
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• 2019

As the growth of online travel agencies (hereafter OTAs) accelerates, competition among hotels to gain exposure on the first page of OTA websites, and the financial burden, such as commissions hotels have to pay in return, are increasing. Therefore, to facilitate successful management in the tourism industry, it is important to establish what makes people continue the practice of using OTAs to book rooms in hotels and other accommodation outlets. By adopting the heuristic-systematic model (HSM), this study explores the factors that drive consumers' continued use of OTA and classifies them into heuristic cues (brand awareness, cost saving, and scarcity message) and systematic cues (recommendation quality and the ability to provide reputation). Furthermore, we divided the sample based on the location of hotels within and outside Korea, and investigated the different roles of the cues between two models. The results are expected to provide theoretical and practical implications for both OTAs and hotels.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.23-30
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• 2001

The Financial Cost in construction industry today is tend to increasing the burden of business management on account of lowered profit due to the mege-competition and decreasing investment of construction, multi-interfacing. system in it's attribute and various unreasonable governeing enactments. It is becoming the most important aspects for the management of construction business on how to preserve the profit from the various risks. The ultimate aims of this study is to pursue the contractual equity between the parties by establishing the fundamentals of framework for the compensation of Financial Charges through the review of the precedent studies and analysis of inquiries. As a result of the study, improvable measures for any practical inequality and/or institutional defects of current public contract system in recovering the Financial Cost incurred to Contractor are delivered as below; (1) $\lceil$Working Rules for Construction Industry Accounting Standards$\rfloor$ shall be amended and supplemented so as the incurred interest to be recognized as an operative cost by live return over the collection period. (2) The long-term phase contract system of which is enforcing contractor to bear the certain losses shall be diminished and/or abolished gradually. (3) The unreasonable legislations on compensation for financial cost in contract conditions shall be improved in response to practical circumstances. (4) The use of Critical-Path Method for Time Management shall be activated together with EVMS. (5) Independent application of Contract Enactments for construction industry shall be adopted.

• Asia-Pacific Journal of Business
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• v.12 no.1
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• pp.135-149
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• 2021

Purpose - I analyzes risk-to-performance evaluated in the market using data from sale and lease back. Specifically, I analyze from the perspective of financial institutions that purchase sale and lease back based on the cases of investment by ship investment companies and acquisition of ships. Design/methodology/approach - I use 49 sale and lease back data from 2017 to 2019 for empirical analysis. Findings - The main results of this paper are as follows. First, after sale and lease back of domestic ships, the average amount of sales by the leased shipping company is 25.1 billion won, the average amount of investment by the purchased financial institution is 14.6 billion won (60%) and the average length of the ship is nine years. In ship finance, sale and lease back is deemed to be appropriately used as a means of restructuring for a large amount of money. Second, the main risk factor for sale and lease back of domestic ships is credit risk and can be measured in VaR in practice. As a result of the empirical analysis, the average credit risk burden ratio is 9%. As a major risk factor, low creditworthiness of restructuring companies is the key. Third, as a result of measuring the profitability of financial institutions that purchase sale and lease back of domestic ships at a net current price, it has an average value of 300 million won, but the deviation by case is very large. Fourth, the risk adjusted performance of sale and lease back of domestic ships is 0.54 on average compared to the total risk capital, and 0.52 compared to the stock-risk capital, and as with profitability earlier, the deviation of each case is very large and misaligned. In order to boost the sale and lease back market for large and long-term assets, in order to overcome low profitability as a prerequisite for future participation of commercial purchased financial institutions, it is expected that purchase decisions based on expectations versus risk will be necessary. Research implications or Originality - The results of this paper are expected to broaden the understanding of sale and lease back and foster the ability to assess long-term risk and performance. Based on this, it is believed that rapid restructuring of companies through sale and lease back of large amounts of long-term assets will greatly increase the utility of the domestic financial market.

• Land and Housing Review
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• v.14 no.3
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• pp.55-75
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• 2023

Based on prior studies on real estate policy, tax policy, and financial policy, this study examined how tax policy and financial policy affected real estate prices using monthly data from January 2014 to December 2021. We performed a VAR model using unit root tests, cointegration tests, as well as conducted impulse response analysis and variance decomposition analysis. The results are as follows. First, the tax regulation index and the financial regulation index had no discernible impact on housing prices. Specifically, a one-sided stabilizing regulatory policy was ineffective and, instead, led to unintended side effects, such as price increases resulting from reduced transaction volume. Secondly, mortgage rates had a negative impact on the housing sale price index. In other words, an increase in interest rates might led to a decrease in housing prices. Thirdly, an increase in the transfer difference, which involves capital gains tax, has a positive effect on housing prices. This led to rising housing prices because the transfer taxes were shifted to buyers, causing them to hesitate to make purchases due to the increased tax burden. Fourthly, both acquisition taxes and mortgage loans had relatively little impact on housing prices.

• KDI Journal of Economic Policy
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• v.13 no.1
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• pp.35-63
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• 1991

Currently, Korea's banking industry holds a sizable amount of non-performing loans which stem from the government-led bailout of many troubled firms in the 1980s. Although this burden was somewhat relieved with the aid of banks' recapitalization in the booming securities market between 1986-88, the insolvent credits still resulted in low profitability in the banking sector and have been detrimental to the progress of financial liberalization and internationalization. This paper surveys the corporate bailout experiences of major advanced countries and Korea in the past and derives a rationale for readjustment measures against non-performing loans, in which rescue plans depend on the nature of the financial system. Considering the features of Korea's financial system and the banking sector's recent performance, it discusses possible means of liquidation in keeping with the rationale. The conflict of interests among parties involved in non-performing loans is widely known as one of the major constraints in writing off the loans. Specifically, in the case of Korea, the government's excessive intervention in allocating credits has preempted the legitimate role of the banking sector, which now only passively manages its past loans, and has implicitly confused private with public risk. This paper argues that to minimize the incidence of insolvent loan readjustment, the government's role should be reduced and that the correspondent banks should be more active in the liquidation process, through the market mechanism, reflecting their access to detailed information on the troubled firms. One solution is that banks, after classifying the insolvent loans by the lateness or possibility of repayment, would swap the relatively sound loans for preferred stock and gradually write off the bad ones by expanding the banks' retained earnings and revaluing the banks' assets. Specifically, the debt-equity swap can benefit both creditors and debtors in the sense that it raises the liquidity and profitability of bank assets and strengthens the debtor's financial structure by easing the debt service burden. Such a creditor-led or market-led solution improves the financial strength and autonomy of the banking sector, thereby fostering more efficient resource allocation and risk sharing.

• Journal of the Korean Operations Research and Management Science Society
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• v.38 no.1
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• pp.15-27
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• 2013

Because consumers tend to have negative opinion about a company that neglects social issues like poverty or pollution while it focuses on its own profit, a lot of companies have invested their resources in Corporate Social Responsibility(CSR). CSR has merits of image improving and profit gaining, on the other hand, it has also many shortcomings. First, the cost of CSR may become a heavy financial burden. Specifically, CSR tends to be implemented by a company's unilateral backup, and then this may impose a heavy burden on the company. Second, one cannot expect effects of CSR in a short-term. Because of these shortcomings, the unilateral CSR has gone into alteration of the type of CSR since 1980's. Instead of unilaterality, Cause-Related Marketing(CRM) began to be used for mutual profits among company, consumers, and society. That is, CRM has become to be spotlighted as a new type of CSR. It focuses on partnership between a company and consumers based on cause and mutual profit pursuing through this partnership. So, many contemporary companies prefer CRM activities that derive their positive corporate image, that increase their sales, and that reduce their financial cost. The IBM Matching Grants Program, which is the largest of the IBM-Employee partnership programs, is a typical CRM. This program enables employees and retirees to increase the value of their donations to educational institutions, hospitals, hospices, nursing homes, and cultural & environmental organizations with a matching gift from IBM. Hundreds of educational institutions and thousands of nonprofit organizations have benefited from the contributions by IBM. There might be various types of matching grants. For example, an employee might choose a lump-sum expense or partitioning a lump-sum into a series of small ongoing expenses for his (or her) donation, and a firm might match the employee's total contribution with a lump-sum expense or might match the employee's total contribution with a series of small ongoing expenses. However, it is not easy to find an academic research on which type of matching grant is preferred by employees. This paper shows that an employee prefers the type of matching grants that consists of a lump-sum expense for his (or her) contribution and a series of small ongoing expenses for a firm's contribution [or the type of matching grants that consists of a series of small ongoing expenses for an employee's contribution and a lump-sum expense for a firm's contribution] to the other types of matching grants.

• Korean journal of food and cookery science
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• v.30 no.2
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• pp.219-227
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• 2014

The objective of this study was to research the health status of the elderly population and their perception and compliance to cook medicated juk. The results from this research will be used as basic data for medicated juk development. In addition, the purpose of this study was to find a way to popularize the juk and improve their usage as medicated juk in communal feeding and convalescent hospital for elderly. The study surveyed 300 elderly residents of age over 65, in Daejeon. The following data were collected: general characteristic, health status, perception of medicated juk, and preferred kind of juk for cooking. Moreover, the study researched the constraints in cooking the juk. Data were analyzed by SPSS Windows V. 18.0 and t-test verified the differences among the questions, according to frequency analysis of each item and characteristics of the aged. You might want to specify this characteristic. Within the surveyed elderly population, 80.6% had various existing diseases with circulatory diseases being the most prevalent with 68.9%. This emphasizes on the significance of proper diet, but this recognition is not put into practice. The survey also showed that as the individuals age, they tend to care less about the necessity of proper diet. Despite of this lack of perception, 84.5% of the elderly population responded positively to the question, "Would you like to have medicated juk for curing diseases, if such juk is available?" In addition, the elderly population was in favor of developing the juk that helps to prevent and cure diseases, and many were willing to cook them. The reasons behind their will to cook are arranged in the following order: higher efficacy in curing disease than regular juk, excellence in nutrition, and unavailability of the medicated juk in the stores that requires them to cook. The sources constraining the elderly population in cooking are arranged in the following order: not knowing how to cook the juk, lack of physical strength, financial burden, and lack of information order. Please clarify this part. Suggested change: not knowing what medicated juk is. Furthermore, the main obstacle in cooking the juk is lack of cooking technique, followed by inaccessibility to the ingredients and the financial burden to purchase the ingredients.