• Title/Summary/Keyword: Financial Difficulties

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A Study on the elderly remarriage (노인의 재혼연구)

  • 김혜경
    • Journal of Families and Better Life
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    • v.15 no.2
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    • pp.127-140
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    • 1997
  • Researches found that the attitude of adult married children played an important role for the satisfaction and stability of the elderly remarriage. Therefore this study focused on the children's perception of the elderly remarriage. The results were as follows: Sex was found to be influential to elderly remarriage. Males were more positive than females. The degree of sex-stereotyping and supporting experience of the elderly parents were found to influence on children's perception. adult children positively perceived elderly remarriage as giving emotional satisfaction mutual-dependence and liveliness or freedom of later life. Meanwile they negatively considered elderly remarriage mainly because of traditional public attitudes toward remarriage difficulties of adaptation with step-familes and financial or legal conflicts. Adult children regarded health character financial independence and children's agreement level as the most considerate factors whereas the elderly the adaptati n among step-family members marital adaptaion and public attitudes toward their remarriage.

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Programming Accounting Applications using BRMS (BRMS를 이용한 회계 프로그래밍)

  • Kim, Gi-Hwan;Park, Jong-Cheol;Kim, Jae-Hong;Park, Choong-Shik
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.14 no.6
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    • pp.1359-1364
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    • 2010
  • In International Financial Reporting Standards(IFRS), companies have difficulties in managing efficiently own accounting rules and demonstrating the adequacy of accounting processes with the conventional accounting system. BRMS(Business Rule Management System) provides methods for managing, processing, and monitoring these accounting rules according to accounting principles and situation. This paper proposed the BRMS-based financial programming framework for managing and processing the accounting principles and the own accounting rules.

A case Study to Analyze Welfare Needs of a Single Family (독신가족의 가족복지 욕구분석을 위한 사례연구)

  • 박정윤;김진희
    • Journal of the Korean Home Economics Association
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    • v.40 no.10
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    • pp.17-31
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    • 2002
  • The number of single family is increasing because of individualism, resistance toward patriarchal family system, forced independence of women, absence of proper spouse and divorce rate, and aging. This study is to find out welfare needs in order to make family welfare measures toward continuously increasing single family. Data analysis has been tried to accomplish the purpose of study by in-depth interview, and structural questions were asked according to characteristics and degree of communication. Difficulties that single testers go through are social prejudice, financial problems, emotional and psychological factor, reduction of social network, and health. Lack of publicity, limit of welfare beneficiary, lack of service are suggested as problems, and what needs to be changed are formation of self-reliance meeting, financial independence, preparation of health and one's declining years.

A Basic Study for Finding Methods to solve the Crisis of Construction Industry caused by Deterioration of Liquidity (유동성 악화에 따른 건설산업 위기극복 방안 모색을 위한 기초연구)

  • Kim, Eun-Sung;Lee, Sang-Hyo;Kim, Jae-Jun
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2009.05b
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    • pp.131-135
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    • 2009
  • Domestic construction industry is facing big difficulties by a worldwide financial crisis. Especially the deterioration of liquidity by the reject of banks for project financing and unsold housing project made a big problem on financing for the ongoing and new projects. To solve this, it is critical for construction companies. banking facilities and public organizations to cooperate and support each other. In this study, the methods which each part can do are investigated. Construction companies can do a price reduction, finance condition improvement for deposit and down payment, asset sale and cost reduction. And Public organizations can buy the assets of construction companies with proper price and ease the regulation to activate transactions of real estate. In the case of Banking facilities, they can support arrangement and liquidation of insolvent projects and so on.

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A Study on Business Failure and Reorganization (기업도산과 정리에 관한 고찰)

  • 여동길;반성식
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.5 no.7
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    • pp.63-72
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    • 1982
  • The objective of this study is review effective business reorganization measures for tackling financial difficulties for financial managers. The major cause of business failure is incompetent management. Business failure occurs when a company is unable to meet its current obligations, or the net worth of the company is negative : usually the signs of business failure are predictable in advance of its actual accurrence. Discriminant analysis as well as other analytical tools - profile analysis, dichotomous analysis, analysis of likelihood ratios - have been used to predict business failure on the basis of various financial ratios , among those, discriminant analysis has been tell known an excellent technique in predicting business failure. The first question to be raised is whether the business is better off, dead or alive. Assuming the decision is made that the firm should survive, reorganization procedure should be considered. The informal procedures of voluntary settlements used in reorganization are extension : composition and liquidation by voluntary agreement. Unless this settlement is possible by those means, the case goes to the courts for 1ega1 solution. If the court decides on reorganization rather than liquidation, it will appoint a trustee to control the firm for reorganization and to prepare a formal plan of reorganization. the plan must meet the stand of fair, equitable and feasible. In that case, the court will approve the plan.

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A Study on the User Scenario for Development of Financial Transaction Education System for the Elderly with Cognitive Impairment (인지저하 노인의 금융거래교육시스템 개발을 위한 사용자 시나리오 연구)

  • Choi, Hun;Choi, YooJung
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2018.10a
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    • pp.128-129
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    • 2018
  • Korea has recently entered a rapidly aging society. The problem of the elderly due to the aging society appears in various fields. Problems caused by cognitive deterioration as well as problems caused by physical weakness also cause many problems. Cognitive deterioration causes difficulties in the daily life of the elderly, which negatively affects the quality of life of the elderly. The purpose of this study is to conduct a user analysis for the development of financial education systems which can facilitate daily life activities of cognitively deprived elderly. Through this study, we develop representative elderly cases in which cognitive decline can occur and lay the foundations for the development of financial education contents based on them.

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Design of Mutual Authentication and Grouping Protocol Based On Network Control Server Applicable to General Purpose (범용적으로 적용 가능한 네트워크제어서버 기반의 상호인증 및 그룹핑 프로토콜 설계)

  • Park, Jungoh
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.13 no.4
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    • pp.13-23
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    • 2017
  • In order to protect personal information and important information (confidential information, sales information, user information, etc.) in the internal network, companies and organizations apply encryption to the Server-To-Server or Server-To-Client communication section, And are experiencing difficulties due to the increasing number of known attacks and intelligent security attacks. In order to apply the existing S / W encryption technology, it is necessary to modify the application. In the financial sector, "Comprehensive Measures to Prevent the Recurrence of Personal Information Leakage in the Domestic Financial Sector" has been issued, and standard guidelines for financial computing security have been laid out, and it is required to expand the whole area of encryption to the internal network. In addition, even in environments such as U-Health and Smart Grid, which are based on the Internet of Things (IoT) environment, which is increasingly used, security requirements for each collection gateway and secure transmission of the transmitted and received data The requirements of the secure channel for the use of the standard are specified in the standard. Therefore, in this paper, we propose a secure encryption algorithm through mutual authentication and grouping for each node through H / W based Network Control Server (NCS) applicable to internal system and IoT environment provided by enterprises and organizations. We propose a protocol design that can set the channel.

A study of the factors affecting delay in apartment projects in Vietnam

  • Luu, Truong-Van;Kim, Soo-Yong
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.718-721
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    • 2007
  • Construction schedule plays a key role in project management due to its influence on the project success. Thus, it is important to identify factors affecting construction delay. The major objective of this study is to identify and evaluate factors affecting construction delay in apartment projects in Vietnam. The findings confirmed that financial difficulties of owners and contractors, contractors without adequate experience, non-available materials on time, slow site clearance, inappropriate construction methods, defective works and reworks, and lack of capable owners/project managers are the major causes of delay in apartment projects.

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A Study on the financial condition analysis of domestic construction companies (국내 건설기업들의 자금실태 분석)

  • Kim, Min-Hyung;Shim, Hyung-Seok;Jung, Yong-Sik
    • Korean Journal of Construction Engineering and Management
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    • v.13 no.6
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    • pp.107-120
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    • 2012
  • This study is conducted so as to understand actual condition of financial difficulties confronted by construction companies in the recession of real estate market which has been continued since the financial crisis started from USA in the second half of 2008, and provide fundamental data for the establishment of policy direction. Compared with this actual condition survey with a 2008 investigation, it seems that the practice of financial institutions or credit evaluation relating parts among sections, which were pointed as problems in such investigation, are resolved to some extent. It seems that there are many causes to aggravate financial conditions as pointed at this time and such causes are related to self-problems, which are inherent to the construction business, such as the smooth settlement of construction payment, the securement of new construction projects, the limitation according to the risk inherent to the construction business, and the industry vision, etc.

Application Method of the Financial Feasibility study of New Hotels (신규호텔의 재무타당성분석의 적용방안)

  • Choi, Bok-Soo
    • The Journal of the Korea Contents Association
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    • v.9 no.1
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    • pp.407-416
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    • 2009
  • It is evident that a financial feasibility study based on the economic analysis has been theoretically and practically accepted in the aspect of its adequacy. However, it is not easy to apply in the practical business affairs since there exist some difficulties on the economic analysis and the interpretation of the result because of the difficulty of the estimation of the discount rate. This study aims to suggest a method of the financial feasibility study based on the economic analysis. The results of this study are as follows. First, this study can increase the reliance and adequacy of the economic analysis result by suggesting a method of estimating the discount rate by means of the proxy ${\beta}$ method in the practical way. Second, this study can provide the overall frame of the financial feasibility study based on the economic analysis method (namely, Net Present Value Method internal rate of return, profit index method and payback period method)which use discount rate and cash flow. Third, this study can suggest an practical analysis skill required in each step of the financial feasibility study.