• 가정과삶의질연구
• /
• 제24권4호
• /
• pp.37-50
• /
• 2006

The purpose of this study is to analyze the determinants of financial behaviors and subjective economic well-being in personal financial education through research targeted at adults. The results indicated by the research can be summarized as follows. First, there was a significant difference found in the changes of financial behaviors in accordance with the types of financial education programs, the time period, and the methods of financial education. Second, financial behaviors were higher when participating in profit financial education programs or in workplace financial education programs. Additionally, the increase was higher when participating in long-term programs. Third, the positive effects on subjective economic well-being were financial behaviors, participation in profitable financial education programs, unmarried and income level.

• 대한가정학회지
• /
• 제37권3호
• /
• pp.63-84
• /
• 1999

The purpose of this study was to explore how family type based on intra system dynamics explained housewives'objective and subjective family financial well-being. The data were collected by means of questionnaire distributed to a stratified sample of 662 housewives in Seoul who usually managers household finances. The questionnaire included family cohesion and adaptability scale, communication scale, financial management scale, and subjective family financial well-being scale. Frequency, percentile, mean, Х$^2$ Pearson’s correlation, one-way ANOVA, multiple regression were used to analyze the data. The study had resulted in five major findings: 1. Among four intra system dynamics elements were highly relationships 2. Families were categorized tv four types, named personal-oriented(N: 164), managerial-oriented(N=169), dynamics(N=154), and non-dynamic(N=134) family. 3. The four types of family were influenced tv age of housewives, duration of marriage, and job status of husbands. 4. The four types of family were significantly related with subjective family financial well-being. The personal-oriented family type was significantly related with objective family financial well-being. 5. The dynamic family type showed the highest effect of subjective family financial well-being. The personal-oriented family type showed the greatest effect of objective family financial well-being. The recommendation for future research and better ways to enhance level of intra system dynamics elements and family financial well-being.

• 국제학술발표논문집
• /
• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
• /
• pp.382-388
• /
• 2011

Being aware of the risk in advance necessitates intricate processes but is feasible. Although previous studies have demonstrated high accuracy, their performance still leaves room for improvement. A self-organizing feature map (SOM) based neurofuzzy model is developed in this study to provide another alternative for forecasting corporate financial distress. The model is designed to yield high prediction accuracy, as well as reference rules for evaluating corporate financial status. As a database, the study collects all financial reports from listed construction companies during the latest decade, resulting in over 1000 effective samples. The proportion of "failed" and "non-failed" companies is approximately 1:2. Each financial report is comprised of 25 ratios which are set as the input variable s. The proposed model integrates the concepts of pattern classification, fuzzy modeling and SOM-based optimization to predict corporate financial distress. The results exhibit a high accuracy rate at 85.1%. This model outperforms previous tools. A total of 97 rules are extracted from the proposed model which can be also used as reference for construction practitioners. Users may easily identify their corporate financial status by using these rules.

• 한국생활과학회지
• /
• 제7권1호
• /
• pp.85-95
• /
• 1998

The main purpose of this study was to investigate the relationship between financial management behavior and subjective level of consumption of rural households. In this study, financial management behavior was defined to include 'budgeting' and 'expenditure management'. Data were collected from the 215 rural households in 13 different provinces of Chungnam, and 203 households were used for the analysis. Frequency distribution, means, and path analysis were employed for the statistical analysis. Major findings were as follows. Budgeting behavior had a significant positive effect on rural households' subjective level of consumption, while expenditure management behavior didn't have any significant effect. This implies that active and systematic financial management behavior such as budgeting is more effective than relatively passive financial management behavior like expenditure management on the enhancement of economic well-being of rural households. Age, education, and number of non-farm earners had indirect effects on the subjective level of consumption through budgeting behavior. Income stability had a direct effect and income had both direct and indirect effects on the subjective level of consumption.

• 대한안전경영과학회지
• /
• 제10권1호
• /
• pp.107-116
• /
• 2008

Nowadays, BSC presented by alpan is observed by many enterprises and is being operated gradually. BSC includes non-financial factor as well as financial factor in performance assessment and it is a tool that will be able to evaluate even strategy of long-term view. In point of performance management, BSC brings in relief importance on non-financial performance as well as financial performance and it shares with viewpoint of 4 things of financial viewpoint, customer viewpoint, internal process view point, learning and growth viewpoint. then these make an array with vision and strategy of organization by causal relationship, it presented necessity of performance control on organization as center on KPI of inner of each viewpoint. Thus, study on measures and control of management performance is progressed actively and is accomplishing much development. This study is aimed at calculation of weight that is able to reflect its importance about AHP on KPI of each viewpoint. The purpose of this study is to present desirable performance measurement model and to give a weight in consideration of working-level character.

• 대한가정학회지
• /
• 제33권6호
• /
• pp.269-280
• /
• 1995

This study focused on examining the effects of Objective, Subjective variables on the household economic well-being. Data were collected from 254 financial managers in Seoul. City. Results show that the Causal model supported hypothesis. Almost of the hypothesis were supported and Perceived adequacy of resources variable was mediated between Input variables and Satisfaction with financial situation variable. The present study implicated that this model apply to family resource management research.

• The Journal of Asian Finance, Economics and Business
• /
• 제10권2호
• /
• pp.175-181
• /
• 2023

Competition assures improved products and services to meet customers' needs. The soundness of a firm's financial health is crucial for the country's economic well-being. Distressed companies cause investor panic, which has a knock-on effect on the economy and leads to a deterioration in the image and value of the companies. This paper aims to empirically investigate the influence of competition on financial distress (FD) in the healthcare industry using the Altman Zscore values as the proxy for FD. This study uses secondary data from ten healthcare companies operating in India between 2016 and 2020. The study's findings indicate a significant negative relation with the exogenous variables of the study, implying that a higher level of competition enhances a firm's FD or adversely affects financial health. The main implication of the study is two-pronged. Firstly, the firms' managers and decision-makers need not worry about competition as a deterrent to stability. Secondly, the policymakers need not be concerned that high competition may lead to financial stress for the firms. Therefore, this paper concludes that competition is good for firms operating in India.

• 경영과정보연구
• /
• 제8권
• /
• pp.167-186
• /
• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• 가정과삶의질연구
• /
• 제7권2호
• /
• pp.61-70
• /
• 1989

The present study investigated characteristics of Korean hourehelds in the expanding stage of the family life cycle depending on decision-making of current and planned credit card use. Households which were selected for this study had at least one dependent child enrolled in primary, middle, or high school, 1998. Regarding current and planned credit card use, credit card holder (n=379) and non-holder (n=259) households and continuous (n=331) and discontinous (n=47) credit card holder households were compared. Comparisons were perfomed by t-test, one-way ANOVA, and X2-test. Related factors were households demographic characteristics, financial management behavior, perceived financial well-being, and attitudes toward credit cards. Findings indicated that holder households tended to be younger, better educated, white-collar workers, and of a higher economic status than non-holders. In comparison to non-holder households, credit card holder households had more favorable atti udes toward credit cards, reported more financial management practices, experienced less financial unbalance, and were more satisfied with their household finaces. Compared to discontinuous credit card holder households, continuous card holder households tended to be larger, have better educated wives and husbands, and have husbands who were white-collar workers. They were more likely to have higher average monthly income than discontinuous holder households. Continuous card holder households also had more favorable attitudes toward credit cards, and more strongly believed and expected financial improvement of their households, compared to discontinuous card holder households.

• 대한가정학회지
• /
• 제41권9호
• /
• pp.105-120
• /
• 2003

This study has conducted to develop the computer program for households portfolio management to enhance their financial well-being. The study has divided into two parts. First, descriptive statistics has used to analyze as a basis of computer program and it includes the comparison of household asset allocations between households in Korea and U. S. A., Second, it shows the components of the portfolio program developed to manage households efficiently. For both two countries, recent four years data has been used and in part two, total sample size of households in Korea is 2155. From the statistical analysis, households in U. S. A. tend to invest more on the stock & bonds as their net-asset is increased. However households in Korea tend to have less financial assets and it might be found the fact that they prefer to own real-estate because of the inflation. In the part of computer program, it is included the average financial asset responding to the demographic variables and households could refer those average amount as a reference planning their asset portfolio.