• KDI Journal of Economic Policy
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• 제38권1호
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• pp.53-70
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• 2016

This paper examines market concentration and its effect on competition in the Chinese commercial banking market. This study also investigates how changes in competition have affected the financial stability of Chinese commercial banks. To test the competitive conditions, we obtained the H statistic of the Panzar-Rosse model from a revenue function equation. The degree of financial stability is estimated by the Z-score formula. The Chinese banking industry has become an increasingly less concentrated market with an increased number of banks. Along with a decreased market concentration, competition in the Chinese banking industry has improved moderately. However, its market structure is still far from a competitive market. An individual bank's ability to earn higher markup or charge a higher net interest margin contributes to its financial soundness, although a higher degree of market concentration may have negative effect on the financial stability of the entire banking system.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.9-18
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• 2019

The purpose of this study is to investigate the relation between conservative loan loss accounting practice of banks, defined as accounting behavior that increases loan loss allowances against expected credit losses, and bank lending. Furthermore, we specify the macroeconomic conditions reflecting debtors' borrowing environments and analyze how these conditions affect the relation between conservative loan loss allowances and bank lending. Although existing literature reports that accounting conservatism has a direct effect on non-financial firms' investment behavior, there is little evidence about an effect of conservatism on banks' lending behavior. By exploiting data showing the links between individual Japanese firms and their individual lenders to control both loan demand and supply, we estimate OLS regressions to test the relationships among conservative loan loss allowance, bank lending, and macroeconomic conditions using a unique dataset containing bank-firm-year observations between 2001 and 2013. We find banks that have conservative loan loss allowances tend to provide fewer loans to firms with financing needs when macroeconomic conditions are good and these conservative banks are likely to provide more loans to firms when macroeconomic conditions are bad. Our findings suggest that reflecting expected credit loss into loan loss allowances can mitigate the procyclical behavior of banks.

• 한국의류산업학회지
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• 제9권5호
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• pp.507-515
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• 2007

The purpose of this study was to investigate conditions conducting continuous business of men and women manager owned small apparel stores, and to compare differences on demographical characteristics of the managers, and then to reveal what conditions were important to make a profit in future by gender. Data were collected from 150 (71 from men and 79 from women) managers owned small apparel stores in Busan. The results showed as follows; Conditions conducting continuous business of women and men manager were five factors such as manger's commitment, grasping capability of the trend, employee, planning and capability on financial control. There were significant differences in the perception of gender, education, managerial period, non employment/employment and non experience/experience between women and men manager on the conditions. Also, in this study we revealed that men importantly perceived planning factor and women grasping capability of the trend to make a profit in future.

• 문화기술의 융합
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• 제10권4호
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• pp.563-574
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• 2024

금융 서비스 앱에서 챗봇의 도입과 전문용어 풀어 쓰기가 일반화되고 있으나, 자동차 구매자들을 위한 금융 앱은 여전히 용어 이해가 어렵고 내용이 딱딱하여 만족도가 낮은 상태이다. 이 연구는 자동차 금융 앱에서 대화형 챗봇 인터랙션 모드와 전문 용어 풀어쓰기 방식이 사용자 경험에 미치는 효과를 검증하였다. 사용자 인터랙션 채널 유형(챗봇 vs 일반)과 전문 용어 사용 여부를 조건으로 자동차 리스 견적 태스크에 대한 프로토타입을 제작하고, 2 x 2 실험 조사를 수행하여 친근감, 이해 용이성, 신뢰, 정확성 인식의 차이를 측정하였다. 그 결과, 대화형 인터랙션 기반의 챗봇 모드는 메뉴 인터랙션 기반의 일반 모드에 비해 친근감이 더 높아지는 효과를 보였으며, 전문 용어 풀어쓰기는 이해 용이성과 친근감에 유의미한 영향을 미쳤다. 그러나, 신뢰와 정확성에는 두 조건 모두 차이가 나타나지 않았다. 또한, 모든 변인에서 두 조건 간 상호작용 효과는 발견되지 않았다. 이 연구의 의의는 챗봇 상담 모드의 고객 경험 효과와 금융 서비스 특성에 따른 전문용어 풀어쓰기 효과에 대한 정량적 검증과 실무적 제안을 제시한 점이다.

• 대한토목학회논문집
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• 제32권1D호
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• pp.23-31
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• 2012

부산광역시는 2007년부터 시내버스 준공영제를 시행하고 있으며 급격히 증가하고 있는 재정지원금이 큰 문제로 대두되었다. 현재 부산시의 재정 상태를 감안한 경우 시내버스 준공영제의 성공 여부는 매년 투입되어야 하는 재정지원금을 연차적으로 감소시켜 나가야 하는 부분이다. 부산시 재정부담을 완화하기 위해서는 시내버스 이용을 보다 편리하게 하여 버스 이용객의 수요를 지속적으로 증가시켜야 할 것이다. 교통수요에 영향을 미치는 기상조건을 살펴보면 눈, 안개, 비 등이 있으며 이러한 기상조건은 통행자들의 수단선택에 영향을 미쳐 결과적으로 버스 이용의 감소를 가져온다. 그리하여 기상 악화시 이용률 저하는 수익금 감소로 이어지게 되어 부산시의 막대한 공공재정 부담으로 돌아오게 된다. 본 연구에서는 기상 상태에 따른 교통수단간 수송 분담률을 파악하여 기상 악화시 버스 승객이 타 교통수단으로 전환하는 패턴을 분석하고 설문조사를 통해 타 수단으로 전환하는 이유를 분석함으로써 향후 대중교통시설 및 환승체계 구축 등 버스정책 수립에 필요한 정책적 시사점을 도출하는데 목적이 있다.

• 서비스연구
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• 제12권1호
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• pp.49-68
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• 2022

본 연구는 인류의 지속가능한 삶을 위한 금융시스템 디자인을 위해 수행되었다. 인류는 끊임없는 위기를 맞고 이를 극복하면서 삶을 영위하고 있다. 경제위기나 바이러스에 의한 위기를 극복하는 과정에서 양극화는 심화되고 있다. 자본주의 경제시스템을 채택하고 있는 사회에서는 시간의 경과와 함께 양극화가 심화되는 것이 일반적인 현상이기는 하지만, 양극화의 심화는 공동체로서의 인류사회를 파괴할 수 있으므로, 이에 대한 적극적인 대책이 요구된다. 본 연구는 인간의 삶과, 인류사회의 유지 방식 관점에서 중요한 금융 관련 시스템을 새롭게 디자인하여 양극화의 심화를 방지하고 사회의 안정성을 높이려는 목적으로 수행되었다. 인류의 역사를 통하여 화폐 금융과 지속가능한 사회 관련 시스템을 분석하고, 현대와 미래사회에 이상적이면서 장기적으로 지속가능한 금융시스템 모델을 도출하였다. 장기 지속가능한 금융시스템의 조건은 양극화 심화 등 현 시스템의 문제를 해결할 수 있는 모델이어야 하며, 현대경제사회의 특성과 지속가능한 삶의 본질에 충실한 모델이어야 한다. 그리고 인류사회의 공통원리에 기반해야 지속가능할 수 있다. 인류사회가 요구하는 성장과 평등 등 핵심 가치를 보장하는 모델이어야 한다. 현 금융시스템의 문제를 분석하고, 새로운 시스템에 요구되는 조건을 분석한 후, 새로운 금융시스템이 바탕을 두어야 하는 기본 공리를 제시하고, 이에 기반하여 바람직한 모델을 도출하였다. 도출된 시스템은 서비스주의 금융시스템으로 명명하였다. 금융과 돈에 관하여 사회와 개인에게 필요한 두 방향이 서로 팽팽한 대립면을 공유하며 상호 균형을 이루고 있을 때, 시민이 행복한 안정된 사회가 가능하기 때문이다. 서비스주의 금융시스템의 구조와 구체적인 운용모델 및 구현방안을 제시하였다. 향후 본 모델을 구체화하는 후속 연구가 필요하다.

• 한국실내디자인학회:학술대회논문집
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• 한국실내디자인학회 2004년도 추계학술발표대회 논문집
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• pp.157-158
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• 2004

In this study, we try to understand the present condition of elderly housing facilities in Contra Costa County, California, USA. We got the basic information of 92 facilities through the interview with the chief of elderly housing department in Contra Costa County, California. In practical way of research, this study bears various components of the elderly housing facilities, which are type of facility, financial aids, type of apartment, and provided living services. The short summerising of researches are; The present conditions of elderly housing facilities can be classified as Independent Living(53), Congregate Housing(23), Assisted Living(33), Dementia Care(12). The financial aid conditions are shown like SSI, HA, HUD. The types of apartment are studio type, 1 bedroom type, 2 bedroom type. These facilities provides meals, housekeeping, transportation, small pets. As a result of studying the present condition of elderly housing facilities in Contra Costa County, we propose the basic statistical report on the most general type of housing, financial aids, type of services that people of the states want to get.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.649-657
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• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

• 융합경영연구
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• 제9권1호
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• pp.25-40
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• 2021

Purpose: The forecasting is the likelihood scientifically proved judgment about the prospects, the possible conditions of this or that phenomenon in the future and (or) about the alternative ways and the means of their realization. To adapt the instruments of budgeting for the analysis cash flow of company. Research design, data and methodology: The creates the budget of cash flow were carried out on the basis of data of the report for the 2017 of corporations POSCO and in the first half of the 2018 Daewoo Shipbuilding & Marine Engineering of South Korea. Results: The simultaneous use of budgeting techniques and the simple financial analysis allows to systematize the transactions, to identify the main problem areas in the movement cash flows. Therefore, working capital analysis is to determine the limits of their fluctuations in view of the changes in the business processes. Conclusions: In the pedagogical context solved the features of budgeting in the part evaluation current assets, its financing, its elements: the cash, the debtor. In the process of budgeting of cash flow, in credit budget, in financial budget we can see the main indicators: the current assets, the functioning capital, the optimum number of debtors, the optimum amount of cash and another.

• Nuclear Engineering and Technology
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• 제54권9호
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• pp.3299-3309
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• 2022

Nuclear energy has the potential to play an influential role in energy transition efforts than is now anticipated by many countries. Realizing sustainable human development and reducing global climate crises will become more difficult without significantly increasing nuclear power. This paper aims to probe the role of nuclear energy, external debt, and financial globalization in sustaining human development and environmental conditions simultaneously in BRICS (Brazil, Russia, India, China, and South Africa) countries. This study applied a battery of second-generation estimation approaches over the period from 1990 to 2019. These methods are useful and robust to cross-countries dependencies, slope heterogeneity, parameters endogeneity, and serial correlation that are ignored in conventional approaches to generate more comprehensive and reliable estimates. The empirical findings indicate that nuclear energy and financial globalization contribute to human development, whereas external debt inhibits it. Similarly, financial globalization accelerates ecological deterioration, but nuclear energy and external debt promote environmental sustainability. Moreover, the study reveals bidirectional feedback causalities between human development, carbon emissions and nuclear energy consumption. The study offers useful policy guidance on accomplishing sustainable and inclusive development in BRICS countries.