• 제목/요약/키워드: Financial Management Practices

검색결과 168건 처리시간 0.031초

민간부문의 건강증진 사업과 연구 현황, 발전방향과 과제 - 한국건강관리협회의 건강증진 사업과 연구를 중심으로 - (Challenges and Future Directions for Health Promotion Practice and Research in Private Sectors: Focusing on the KAHP Experiences)

  • 조한익
    • 보건교육건강증진학회지
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    • 제29권4호
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    • pp.39-56
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    • 2012
  • Objectives: This paper aims to discuss the current situation of and future directions for health promotion practice(HPP) and research in private sectors in Korea. Methods: Publications and web-site information of public health organizations, WHO-Health Promoting Hospitals member institutes, health/medical academic societies, and professional unities were collected and reviewed. Activities of Korea Association of Health Promotion(KAHP) were described in detail considering its leading role in health examination and promotion field in Korea. Results: The most common HPPs in private sectors were health education and public health campaigns for the prevention and management of diseases. Tailored health promotion programs for lifestyle changes and longitudinal follow-ups were the routine process for managing high risk groups at KAHP. Health promotion research in private sectors have focused on identifying health problems and behavioral determinants, and planning, implementing and evaluating health promotion programs. The most serious issues in HPPs of the private sectors were limited budget and manpower along with a lack of public recognition and a system-level support. Conclusion: To promote HPPs and research in private sectors, a system for financial sustainability should be introduced. They also need scientific evidence from research. 'Borderline medicine', a discipline specialized in management of high risk borderline group, could lead HPPs to sustainable private practices.

CSR Practices and Corporate Financial Performance: Evidence from China

  • Meng, Lamei;Byun, Hae-Young
    • 아태비즈니스연구
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    • 제13권3호
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    • pp.73-92
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    • 2022
  • Purpose - The purpose of this paper is to explore the relationship between corporate social responsibility (CSR) and corporate present and future value. Design/methodology/approach - This paper intends to prove the relationship between CSR and corporate value once again by selecting A-share companies listed on the China Shenzhen Stock Exchange and Shanghai Stock Exchange from 2010 2017. This paper also examines the effect of five dimensions of CSR on corporate value in China. Findings - Empirical evidence shows that CSR is conducive to corporate value. The fulfillment of social responsibilities improves firm value in the future. Further, the regression results show that the social responsibility of the non-state-owned enterprise (Non-SOEs) group has a more significant effect on corporate financial performance than on the state-owned enterprise (SOEs) group. Research implications or Originality - This study has limitations. First, the grouping is only divided into two groups of SOEs and non-SOEs, and we did not consider foreign investments, that is, foreign-funded enterprises, for the comparative analysis. Second, only the linear relationship between CSR and corporate value was tested. In the future, we must determine whether there exists a nonlinear relationship between the two key concepts. Finally, there exists no research on CSR and corporate value by specific industries. Thus, the relationship between the five dimensions of CSR and corporate value should be investigated by specific industries.

Come fly with ME: The Impact of 3PLs within the aircraft Manufacturing, Repair and Overhaul Industry in the United Arab Emirates

  • Hassan, Fatima;Annabi, Carrie Amani
    • 산경연구논집
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    • 제10권4호
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    • pp.13-24
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    • 2019
  • Purpose - This research explores the impacts of third-party logistics (3PLs) within the aircraft Maintenance, Repair and Overhaul (MRO) industry in the United Arab Emirates (UAE) to explore the role of collaborative relationships for improving outsourcing. Globalization and time based competition have changed business environments and challenged the conventional management strategies that are related to core competencies and operational models. Organizations are forced to devise innovative practices in which logistics outsourcing to 3PLs offers significant advantages. Research design, data, and methodology - This case study was conducted within a leading global aircraft MRO organization whose reach spans across Europe, the Middle East, Asia and the Americas. The methods used face to face semi-structured interviews, validated through further focus group discussions. Results - These findings highlight the effectiveness of collaborative relationships on their role to improve outsourcing and also demonstrated that MROs gain several advantages from 3PL arrangements. However, any gaps in outsourcing management elevates potential risks to organizations as well, which could result in reputational, operational and financial losses. Conclusions - Although generalizability is not possible due to the case study approach, generality suggests that in order to reduce reputational, operational and financial risks, enhanced collaboration with 3PLs is recommended to optimize outsourcing arrangements.

병원조직의 고성과 HRM시스템과 조직유효성의 관계 : 의사직종 HRM을 중심으로 (A Study of relationship between high performance-HRM system of medical doctor and the effectiveness of hospital)

  • 박성호;차종석
    • 보건행정학회지
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    • 제22권4호
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    • pp.676-695
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    • 2012
  • This study purposes to examine the relationship between high performance-HRM system of medical doctor and the effectiveness of hospital. The high performance-HRM practices were derived from reviewing the literature of SHRM(Strategic Human Resource Management) and investigating some cases of Korean leading hospitals. The result reveals that the high performance-HRM system of medical doctor is significantly related with subject measurement such as financial performance, employees' turnover, and customer(patient) satisfaction. Moreover, it is positively related to objective performance such as hospital's profit growth, yearly patient growth. Based on the result, the academic and practical implications are suggested and then the limitation and further research directions are discussed.

Implementing an Application Tool of Life Cycle Cost Analysis (LCCA) for Highway Maintenance and Rehabilitation in California, USA

  • Kim, Changmo;Lee, Eul-Bum
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.376-380
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    • 2015
  • Life-Cycle Cost Analysis (LCCA) for highway projects is known as an effective analytical technique that uses economic principles to evaluate long-term alternative investment options, especially for comparing the values of alternative pavement design structures and construction strategies. In the Unites States, the 2012 Moving Ahead for Progress in the 21st Century Act (MAP-21) amended the United States Code to mandate that the United States Government Accountability Office (GOA) conducts a study of the best practices for calculating life-cycle costs and benefits for the federally funded highway projects in 2013. The RealCost 2.5CA program was developed and adapted as an official LCCA tool to comply with regulatory requirements for California state highway projects in 2013. Utilization of this California-customized LCCA software helps Caltrans to achieve substantial economic benefits (agency cost and road user cost savings) for highway projects. Proper implementation of LCCA for roadway construction and rehabilitation would deliver noticeable savings of agency's roadway maintenance cost especially in developing counties where financial difficulties exist.

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Management of diabetic foot ulcers: a narrative review

  • Jahyung Kim;Otgonsaikhan Nomkhondorj;Chi Young An;Ye Chan Choi;Jaeho Cho
    • Journal of Yeungnam Medical Science
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    • 제40권4호
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    • pp.335-342
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    • 2023
  • Diabetic foot ulcers (DFUs) are among the most serious complications of diabetes and are a source of reduced quality of life and financial burden for the people involved. For effective DFU management, an evidence-based treatment strategy that considers the patient's clinical context and wound condition is required. This treatment strategy should include conventional practices (surgical debridement, antibiotics, vascular assessment, offloading, and amputation) coordinated by interdisciplinary DFU experts. In addition, several adjuvant therapies can be considered for nonhealing wounds. In this narrative review, we aim to highlight the current trends in DFU management and review the up-to-date guidelines.

현금흐름의 단기 환노출과 결정 요인에 관한 연구 (Corporate Cash Flow Exposures to Foreign Exchange Rate and the Determinants : Korean Listed Non-financial Firms)

  • 강원
    • 재무관리연구
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    • 제26권3호
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    • pp.31-64
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    • 2009
  • 본 연구에서는 국내 코스피 및 코스닥의 비금융 상장사를 대상으로 2000년부터 2008년까지 분기별 현금흐름에 반영된 달러화, 유로화, 엔화, 위안화 등 주요 외국통화의 단기 환노출을 측정하여 보았다. 현금흐름을 사용할 경우 환율변동이 미치는 단기적인 영향(단기노출)을 장기적인 영향과 분리하여 측정할 수 있다는 장점을 가진다. 기업의 환헷지는 환율변동이 가져오는 장단기 영향에 대해 차별적인 효과를 미친다는 점을 고려하면 현금흐름으로 측정된 환노출은 기업의 헷지전략에 유용한 정보를 제공한다. 분석 결과, 국내 비금융 상장사는 개별 환율에 대해서는 기존의 연구와 비슷한 결과를 보였으나, 위안화를 제외한 세 개의 환율 전체에 대해서는 30%를 훨씬 웃도는 단기 노출비중을 보였다. 단기 환노출은 헷지가 비교적 쉽다는 점을 고려하면 위의 결과는 국내 기업이 환위험 관리에 취약함을 나타낸다. 또한 코스닥 기업이 코스피 기업에 비해 유의적으로 더 높은 노출 수준으로 보여, 코스닥 기업의 환위험 관리가 더욱 허술함을 알 수 있다. 한편 기존의 연구와는 달리, 영업이익으로 측정된 현금흐름의 환노출 부호는 양으로 나타나 국내 기업의 경영현실을 주가보다는 단기 현금흐름이 더욱 잘 반영하였다. 또한 위안화를 제외한 환율-기업 표본을 가지고 분석한 결과, 규모 및 부채비율은 환노출 수준에 대해 유의적인 설명력을 갖는데 반해 수출비중은 설명력이 없었다.

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전북지역 보육시설의 시설유형에 따른 급식운영관리 실태 조사 (Assessment of Food Service Management Practices in Child Care Centers Operated by Various Types of Foundations in the Chonbuk Area of Korea)

  • 노정옥;이은파;이진숙
    • 한국식품조리과학회지
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    • 제25권1호
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    • pp.74-83
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    • 2009
  • We investigated the food service management practices in child care centers operated by various types of foundations in the Chonbuk area of Korea. Self-administered questionnaires were collected from 125 child care center directors. The statistical analysis was completed using an SPSS v11.5 program. Approximately 82.4% of the directors were women with an the average age of 45 years old. The average number of children in each public and private child care center was 84.7 and 88.8, respectively (P<.001), and the difference in time of operation was significant(P<.001). Only 20.8% of the centers employed a dietitian, whereas 92.0% of the centers employed a cook, thus, food service was not managed by professionals in most centers. In approximately 99.2% of the centers, meals were prepared in a conventional manner. The difference in daily meal frequency was significant(P<.05), with approximately 85.6% of the centers serving snacks twice a day primarily to supplement the intake of nutrients(4.44 point) and to add fun to the daily lives of the children(4.12 point). Approximately 40.7% of the directors of public centers and 57.6% of the directors of private centers responded that the most difficult aspect of food service management was financial management. Overall, 56.8% of the directors responded that the details of financial management had the greatest effect on their ability to improve the quality of food service. In most centers, the center director was also the purchasing manager and half of them purchased food every day. Approximately 97% of the directors responded that they do not include instant foods in their menu plans but they would use them if the children wanted to eat them. These results indicate that the food service management in child care centers in the Chonbuk area is relatively inadequate. We strongly recommend that they hire dietitians for food service administration and focus on strengthening sanitation management.

연속성관리 구축 프레임워크 모색에 관한 연구 (A Study on Continuity Management framework to build)

  • 고재철;나성진;정종수
    • 한국방재안전학회논문집
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    • 제9권1호
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    • pp.1-7
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    • 2016
  • 현재 연속성관리체계로 가장 널리 사용되고 있는 BCM(Business Continuity Management) 또는 BCP(Business Continuity Planning)을 기반으로 한 금융분야의 모범규준 및 구축사례는 많이 있었으나, 민간의 시설관리 분야 및 공공기관의 국가기반 체계에 실질적으로 적용 가능한 표준화된 연속성관리체계 구축 프레임워크에 대한 연구는 미미한 실정이다. 따라서 본 연구에서는 국내외 연속성관리 프레임워크의 비교와 시설관리 분야의 특성을 고려한 연속성관리 구성요소의 검토를 통해 민간 시설관리 분야 및 공공기관에 적합한 시설관리 분야의 연속성관리체계 구축 프레임워크를 모색하는 연구를 하고자 한다.

Effects of Ethical Management on Job Satisfaction and Turnover in the South Korean Service Industry

  • Kim, Jong-Jin;Eom, Tae-Kyung;Kim, Sun-Woong;Youn, Myoung-Kil
    • 산경연구논집
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    • 제6권1호
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    • pp.17-26
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    • 2015
  • Purpose - Ethical management connects corporate management outcomes and emphasizes organizational cooperation. It also links human resource management, auditing, and financial management to increase employee job satisfaction. A survey of American enterprises showed that employees with high ethical consciousness had greater job satisfaction and lower turnover. Research design, data, and methodology - Hypotheses and models based on previous studies were used to investigate the effects of ethical management on employee job satisfaction and turnover intentions. To examine hypotheses empirically, a questionnaire survey based on previous studies was administered to service business workers in Seoul. Results - The study investigated the effects of ethical management practices in relation to factors such as top management's willingness to put them into practice, their appropriateness and implementation within operations, and their influence on job satisfaction, and also examined the effects of job satisfaction on turnover intentions. Conclusions - Ethical management greatly influences job satisfaction and turnover intentions, providing organizational members with alternatives regarding ethical considerations, and to place a strong emphasis on management willingness and enterprise regulations and policies.