• The Journal of the Korea Contents Association
• /
• v.8 no.7
• /
• pp.224-232
• /
• 2008

Sport industry creates value-added by production and distribution of product or service related with sports or sports. Professional sports will lead to major area of sport service industry in the future. The purpose of study is to analyze financial condition and management performance by using financial statement(2005-2007) of korean professional soccer citizen teams. The analysis of financial condition and management performance is executed by financial ratio analysis method. The content of this study involve comparison with standardization ratio and financial ratios among professional soccer citizen teams. The results of this study are as follows. First, liquidity ratio measured by current ratio and quick ratio was high with compared to standardization ratio. Second, leverage ratio measured by debt ratio was very high. Third, activity ratio was good condition. Finally, profitability ratio was very low having minus ratio generally.

• Journal of the Korea Safety Management & Science
• /
• v.10 no.2
• /
• pp.15-24
• /
• 2008

This study was to investigate the relationship of VDT(visual display terminal) work condition and fatigue severity in the financial office workers. Questionnaires were completed by 662 persons in VDT workers of Post Office from January to May 2006. Multidimensional Fatigue Scale(MFS) that was developed in Korea Occupational Safety &Health Agency to estimate the degree of fatigue was used for study. In results, 149 persons(22.5%) in VDT workers were felt low fatigue severity, 351 workers(53.0%) were middle, and 162 workers (24.5%) were high. So it was appeared that one in four VDT workers felt the high fatigue severity. And woman VDT workers felt more fatigue severity than man. Also, fatigue severity was increased with increasing work time. Our findings suggest that VDT workers in financial office need proper health program to prevent occupational fatigue and disease.

• Journal of Families and Better Life
• /
• v.21 no.1
• /
• pp.49-60
• /
• 2003

The purpose of this study is to analyze expenditure on children's private, after-school education, perceptional need for private education, and budget planning pattern for the expenditure of education applying survey data, and to investigate current situation to Identify solving planning for digital age. taking on-line educational service system and internet financial planning for children's educational expenditure into account. Under the purposes, this study especially focused on the condition of on-line educational service system and the merits as well as problems of the system, the need for household financial planning for children's education, and the condition or nature of internet financial planning system, in terms of providing market information and of suggesting policy implications.

• Journal of Families and Better Life
• /
• v.19 no.6
• /
• pp.207-220
• /
• 2001

This paper analyzed some financial counseling cases on the internet and suggested a framework for the improved financial counseling. Data of 392 financial counseling cases were gathered from the site bulletin board whose members were mostly housewives. The largely demanded contents of counseling were about 1) general financial procedures and the evaluation of household financial condition, 2) saving and investment, 3) buying and canceling insurance, and 4) debt repayment and debt availability. Based on the data analysis, a special format which requires on the personal and financial information of consumers was developed. In a way to help counselors and clients far questions asked often, FAQs is also suggested. Finally the arrangement and development of financial planning related softwares were investigated.

• Journal of the Korea Society of Computer and Information
• /
• v.4 no.3
• /
• pp.114-120
• /
• 1999

This Paper is analyzing the Financial Ratio of Business in Korea under the IMF Regulations. In this Paper, First. the change condition of the Financial Ratio of Business in Korea before and after IMF. Second, Whether the Performance and Financial State of Business in Korea are right or not is examined by comparing the Financial Ratio of Business in Korea with Standard Financial Ratio. Finally, The Problems of the Financial Ratio of Business under the IMF Regulations are found, so the Ideas which can improve the problems are suggested, The Financial Ratio is analyzed by Stability Ratio. Profitability Ratio, Activity Ratio. Growth Ratio and Productivity Ratio.

• Journal of Technology Innovation
• /
• v.19 no.2
• /
• pp.25-51
• /
• 2011

This study examine the firms fund R&D expenditures through cash and cash equivalents under financial distress in order to avoid huge adjustment costs that can be brought after R&D expenditures cut-down. Other study divided the firms' financial condition by only firms' year. This study identifies the firms' financial condition not only by a firm's year but also by firm size and Altman's Z-Score and K-Score. The results show that there are statistically negative relationship between R&D expenditures and cash and cash equivalents when firms are under financial distress. The results are same regardless of criteria of classification of firms' financial condition, which is consistent to the hypothesis. Young and small firms and firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent compared to the other firms. We can find the new evidence when we classify the firm by Z-Score and K-Score of Altman. The firms with high possibility of bankruptcy can not fund for R&D activities from cash, but only the firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent in the condition of financial distress. The evidence suggests that firms fund R&D expenditures by cash and cash equivalent when they are under financial distress. Findings provide an implication on the management of R&D expenditures and liquidity in the firms.

• Journal of Korean Society for Quality Management
• /
• v.44 no.1
• /
• pp.121-138
• /
• 2016

Purpose: Financial institute employees have various education programs for enhancing customer satisfaction. The purpose of this study is to explore critical factors that affect the service commitment in the financial institution and to propose the implication for employee's service involvement. Methods: This study is intended to identify how service quality of education, servicescape, and learning motivation affect the service commitment. The research model proposed in this study is tested via a survey of 322 employees for financial institution employees. Results: This study shows that tangibles, reliability, assurance and ambient condition, physical structure, symbolic artifacts and internal motivation, extrinsic motivation significantly influence education satisfaction. Tangibles, reliability and ambient condition, physical structure, symbolic artifacts and internal motivation significantly influence affective service orientation and that tangibles, reliability, assurance and extrinsic motivation significantly influence altruistic service orientation. It also verifies that education satisfaction affective service orientation, and altruistic service orientation positively affect service commitment. Conclusion: This study suggests critical factors to promote service commitment in the financial institute. It has focused on not only the service quality of education program, but also servicescape and learning motivation as the meaningful factors for increasing the employee's service involvement.

• Journal of the Korean Society for Industrial and Applied Mathematics
• /
• v.23 no.1
• /
• pp.19-30
• /
• 2019

In this paper, we develop an accurate explicit finite difference method for the two-dimensional Black-Scholes equation with a hybrid boundary condition. In general, the correlation term in multi-asset options is problematic in numerical treatments partially due to cross derivatives and numerical boundary conditions at the far field domain corners. In the proposed hybrid boundary condition, we use a linear boundary condition at the boundaries where at least one asset is zero. After updating the numerical solution by one time step, we reduce the computational domain so that we do not need boundary conditions. To demonstrate the accuracy and efficiency of the proposed algorithm, we calculate option prices and their Greeks for the two-asset European call and cash-or-nothing options. Computational results show that the proposed method is accurate and is very useful for nonlinear boundary conditions.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
• /
• v.69
• /
• pp.389-406
• /
• 2016

The Purpose of this study is to analyze the financial statements of ocean-going shipping companies that have experienced financial difficulties since the global financial crisis. Specifically, the study conducts comparing major firm with small and medium-sized firm from fianancial point of view, analyzes the different trends of two groups. As a result, this paper finds the different characteristics between two groups. There were known many financial difficulties in ocean-going shipping companies, but this is not applied to small and medium-sized firm group. Small and medium-sized firm group grew soundly and slowly during research period. But major firm group experienced the deficit and their management condition has deteriorated considerably during that period. To cope with this difficulties, major firm group should take self-effort to improve fianacial structure and establish the risk management system.

• Journal of the Korea Safety Management & Science
• /
• v.10 no.1
• /
• pp.117-128
• /
• 2008

The purpose of this paper is to cultivate field of new distribution and it will set three detail aims and such aims will be propelled. First, investigates a present condition of domestic financial distribution, second, presents standard model of financial distribution, and third, confirms suitability of standard model on financial distribution for instance analysis. incidental purpose is to offer improvement method about corresponding instance through deduction of problem and estimate of analysis instance. The purpose of this paper is also to induce more strategic financial industry through research of related system such as LIS, CVO and TMS or through research of prior innovation contents by application to NONGHYUP for realization of financial distribution model.