• 무역상무연구
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• 제69권
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• pp.389-406
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• 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.

• 유통과학연구
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• 제15권6호
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• pp.25-36
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• 2017

Purpose - The purpose of the study was to investigate the financial difficulty of the elderly in each income group and to examine the factors having related influence. The study adopted models with Korean welfare panel material and examined factors that having influence upon low income elderly's selection on retail business. Research design, data, and methodology - The study investigated the effects having influence upon the financial difficulty of elderly household as well as common household. It also examined independence variables having influence upon household's financial stress and found out the direction of financial control in elderly household. The study investigated the effect of financial stress upon economy to support consumption of the elderly. Results - In cases of financial difficulties, independent variables of the debt increased the financial difficulties of elderly households relying upon traditional markets. The elderly households had financial difficulties because of independent variables of the debt except for loan from financial institution. Conclusions - In this study, the elderly's financial stress had influence upon the use of retail business and the characteristics of residing and family. Further study shall give support policies for the elderly to alleviate financial burden.

• 한국학교ㆍ지역보건교육학회지
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• 제22권2호
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• pp.1-14
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• 2021

Objectives: The study aimed to analyze the effects of household financial difficulties caused by COVID-19 (2019 coronavirus disease) on suicidal tendencies of adolescents. Methods: We selected 54,948 middle and high school students who were surveyed based on the Korean Youth Risk Behavior Web-based Survey 2020. To analyze the data, we used the STATA 16.0 program to conduct propensity score matching (PSM). Results: After controlling for selection effects by using PSM, the household financial difficulties caused by COVID-19 maintained a significant predictive effect on increasing suicidal ideation, suicide attempts, and decreasing tendency in hospital-treated after suicide attempts. However, depressive symptoms and suicide plan did not show a significant correlation with household financial difficulties associated with COVID-19. Conclusions: It was found that the rate of suicidal ideation and suicide attempts among adolescents who experienced a household financial difficulties due to COVID-19. Therefore, It can provide empirical evidence for estimating the impact of COVID-19 on adolescent suicide rates.

• 가족자원경영과 정책
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• 제13권4호
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• pp.73-93
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• 2009

The purpose of this study was to examine retirees' attitudes towards change of living standards. The data were drawn from the 2007 Korean Retiree Survey, as carried out by the Korean Investors Education Foundation. The major findings are as follows: 1) Some retirees were not well-prepared for retirement, i.e., they lacked financial consultation, had low personal financial literacy, and lacked sufficient wealth. Retirees suffered from health difficulties, loneliness or a sense of alienation, family conflict, or lack of pastimes. 2) Certain groups recognized the change of living standards for retirees as either positive or negative. Retirees who recognized the change of living standards as negative were not well-prepared for retirement, had low personal financial literacy, and lacked sufficient wealth. They also suffered from health difficulties, loneliness or a sense of alienation, family conflict, or lack of pastimes. 3) There was a strong probability for the negative recognition group not to be well-prepared for retirement, having low personal financial literacy, and lacking in sufficient wealth. There was a strong probability for the negative recognition group to suffer from health difficulties or lack of pastimes. Based on these findings, this research suggests that retirees should prepare for retirement with a positive attitude.

• 유통과학연구
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• 제21권3호
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• pp.71-82
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• 2023

Purpose: This study examines the distribution of income diversification in improving the financial sustainability of private universities amidst difficulties in operational funding during the Covid-19 pandemic with IT Capability moderation. Research design, data and methodology: Closed survey aimed at 468 financial sector leaders from 189 private universities in ten provinces in Indonesia. Results: All income diversification activity variables have a significant positive effect on financial sustainability. In the analysis of liquidity indicators, there are two activities that have a significant positive effect, namely goods and services (β=0.337) and profitable financial management (β=0.124). Furthermore, the results of the solvency indicator test obtained significant positive results in Goods and Services Activities (β=0.337), Commercial Intellectuals (β=0.161), Commercial Contracts (β=0.103), and Profitable Financial Management (β=0.147). The results of the test of higher education growth indicators on three activities have a significant positive effect, namely Goods and Services (β = 0.290), Endowments (β = 0.158), and Commercial Contracts (β = 0.134). The results of the moderation test conclude that IT Capability strengthens the effect of income diversification on financial sustainability. Conclusion: The results of the study as a recommendation for private universities in developing income diversification with information system technology-based management.

• 한국보육지원학회지
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• 제9권6호
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• pp.267-288
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• 2013

본 연구는 쌍둥이 출산이 증가하는 시대의 흐름에 따라 쌍둥이 자녀를 양육하는 어머니의 육아고충과 어려움에 대한 심층적인 이해를 도모하고, 이에 따른 적절한 지원책을 모색하고자 하는데 목적이 있다. 이를 위해 P시에 거주하며 영아 쌍둥이를 양육하는 어머니 6명을 대상으로, 2012년 12월부터 2013년 8월까지 두 차례의 심층면담을 실시하였다. 연구결과 첫째, 영아 쌍둥이 육아경험에서 어머니가 인식하는 자녀가 겪는 어려움으로는 욕심도 사랑도 나누어야 하는 아이들, 환경의 제약을 받는 아이들, 태생 자체가 약한 아이들로 나타났다. 둘째, 영아 쌍둥이 육아경험에서 어머니가 인식하는 본인의 어려움은 아플 시간도 없는 엄마, 몸도 마음도 쓸쓸한 엄마, 경제적 부담을 힘들어 하는 엄마로 나타났다. 이를 위해 쌍둥이에 대한 사회적 인식의 변화와 정서적, 경제적 지원 시스템이 구축되어야 할 것을 제안한다. 본 연구의 결과는 향후 쌍둥이 육아지원의 활성화를 돕는 기초자료가 될 수 있을 것이다.

• 중소기업연구
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• 제42권2호
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• pp.1-22
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• 2020

본 논문은 원칙중심의 국제회계기준(IFRS)이 도입된 이후 중소-중견기업의 재무보고에 미친 영향에 대하여 살펴보았다. 국제회계기준은 원칙중심이기 때문에 거래의 경제적 실질을 반영하기 위하여 경영자의 재량에 의한 판단이 필요하고 판단프로세스를 뒷받침 할 수 있는 내부 회계인프라가 필요하다. 중소-중견기업의 경우 이러한 내부 회계인프라가 잘 구축되어 있지 않아 원칙중심 회계기준의 적용에 어려움이 있을 것으로 예상된다. 국내 주식시장에 상장된 중소-중견기업 회계담당자 132명의 설문을 분석한 결과 국제회계기준 도입으로 인하여 전반적인 재무제표의 신뢰도는 증가하였다고 응답하였다. 특히 중소기업이 중견기업보다 더 재무제표의 신뢰성이 증대된 것으로 인식하고 있었다. 그러나 재무제표 작성비용과 작성위험이 많이 증가하였고 원칙의 적용과 관련된 감사인과 감독기관과의 갈등이 증가하였다고 조사되었다. 특히 이러한 갈등의 증가는 중견기업이 더 크게 느끼는 것으로 나타났다. 국제회계기준 적용 시 구체적인 어려움으로 중소-중견기업 공히 기준서 해석이 어려우며 가이드라인이 부족하다고 하였다. 이러한 애로사항을 해결하기 위해서는 질의회신 기능의 확대가 가장 필요하다고 하였다. 결론적으로 국제회계기준의 도입되면서 중소-중견기업 재무제표의 신뢰성은 일정부분 향상되었으나, 중소-중견기업이 대기업에 비하여 내부 자원 및 회계 인프라가 부족하기 때문에 재무제표의 작성비용 및 위험을 줄여 주는 동시에 효과적인 재무제표 작성을 위한 정책적, 제도적인 지원이 필요하다고 판단된다.

• Asian Pacific Journal of Cancer Prevention
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• 제15권22호
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• pp.9753-9757
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• 2014

Purpose: To study the quality of life and to identify associated factors among breast cancer patients undergoing treatment in national cancer centers in Nepal. Materials and Methods: One hundred breast cancer patients were selected and interviewed using a structured questionnaire. European Organization of Research and Treatment of Cancer EORTC-QLQ-C30 and EORTC-QLQ-BR23 were used to assess quality of life and modified Medical Outcome Study -Social Support survey(mMOS-SS) was used to assess social support. Only multi-item scales of EORTC C30 and BR23 were analyzed for relationships. Independent sample T-tests and ANOVA were applied to analyze differences in mean scores. Results: The score of global health status/quality of life (GHS/GQoL) was marginally above average (mean=52.8). The worst performed scales in C-30 were emotional and social function while best performed scales were physical and role function. In BR-23, most of the patients fell into the problematic group regarding sexual function and enjoyment. Almost 90% had financial difficulties. Symptom scales did not demonstrate many problems. Older individuals, patients with stage I breast cancer and thosewith good social support were found to have good GHS/GQoL. Of all the influencing factors, social support was established to have strong statistical associations with most of the functional scales: GHS/GQoL (0.003), emotional function (<0.001), cognitive function (0.020), social function (<0.001) and body image function (0.011). Body image was significantly associated with most of the influencing factors: monthly family income (0.003), type of treatment (<0.001), type of surgery (<0.001), stage of cancer (0.017) and social support (0.011). Conclusions: Strategies to improve social support of the patients undergoing treatment should be given priority and financial difficulties faced by breast cancer patients should be well addressed from a policy making level by initiating health financing system.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.465-474
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• 2020

This study investigates how financial resources and entrepreneurial orientation (EO) may influence the performance of small- and medium-sized enterprises (SMEs) in the United Arab Emirates (UAE). Twenty-seven interviews were conducted and evaluated using the method of GABEK® (A GAnzheitliche BEwältigung von Komplexität - holistic processing of complexity). The research demonstrated that access to financial resources has significantly mediated EO's effect on the SMEs' performance. The study found that financial autonomy, enhanced through both personal financing and availability of external finance sources, plays a central role in supporting the EO dimension of autonomy and enhancing the SMEs' performance. In particular, the other EO dimension of risk-taking is stymied by lack of funds with which to take commercial and market opportunities. However, when an innovation strategy is pursued and adopted, access to finance can be facilitated, either through financial institutions or through other governmental funding programs attracting high potential innovators. Furthermore, financial barriers, difficulties accessing bank financing, and legal issues have a detrimental impact on SMEs' growth. The study has implications for policy-makers in the UAE, specifically in terms of sending a signal for lending institutions to consider strategies that provide access to affordable financial services to satisfy SMEs' needs.

• 가정과삶의질연구
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• 제19권4호
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• pp.211-223
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• 2001

This study analyzed the financial ratio change of self-employed households between 1997 and 1998. The data were drawn from Korean Households Panel Study and utilitze7 descriptive statistics such as frequency, percentile to investigate the differences between two period of time, 1997 and 1998. The sampe size in 1997 was 692 householdsand and 600 households in 1998. The mean of financial asset showed that in 1997, self-employed households had much less in liquidity assets, especially in bank-related income, stock, but had more in real-estate, Gye, and private loan than those in 1998. In cases of debt-owned, the self-employed tended to have more debt in non-bank related and it illustrates that the self-employed may experience the difficulties to access the financial assistance in economic depression. Using guideline of each ratios, for six financial ratios, self-employed could meet less proper level$ in 1998 compared to those in 1997. It proves that the economic crisis affect the stability of income and financial assets of self-employed households and types of financial assets changes because of the stability.