• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.185-198
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• 2020

Purpose - The purpose of this study is to examine the effect of performance-related pay on gender labor productivity differences theoretically and empirically. Design/methodology/approach - This study analyzes the Principal-Agent model in which a firm employes many male and female workers under moral hazard, and uses large survey data from Survey of Business Activities of MDIS (MicroData Integrated Service) in Korea. The fixed-effect model is employed in order to analyze the data. Findings - The theoretical result is that, after performance-related pay is offered to workers, the effect of performance-related pay on gender productivity is determined by whether the female ratio within firm affects firm's performance(such as revenue and profit) per capita. The empirical result is that, before performance-related pay is provided for all workers, the firm's female ratio does not affect firm's revenue and profit per capita at all, but after it is offered, the female ratio positively affects firm's performance per capita. Research implications or Originality - Fixed pay does not bring about the difference between male and female productivity, but performance-related pay affects female productivity more positively than male productivity in Korean firms. It means that female workers are more sensitive to incentives than men in Korea.

• Journal of Broadcast Engineering
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• v.18 no.1
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• pp.106-114
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• 2013

This paper deals with the effect of the internal sampling frequency and core band down sampling ratio on the overall performance of the MPEG USAC. Here, the internal sampling frequency is the sampling frequency of a signal actually coded. The core band down sampling ratio is the ratio of the width of the core band over that of the coded band. The performance was measured on 6 different test sound sources by the MUSHRA test with 10 subjects. The experiments showed that 1/3 or 1/4 core band down sampling ratio could yield the better performance than the conventional 1/2 ratio, especially at low rates.

• Journal of The Korean Society of Agricultural Engineers
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• v.49 no.3
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• pp.43-50
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• 2007

The purpose of this study was to determine the optimum mix proportion of latex modified mortar for agricultural underwater concrete structures repair. The experimental variables included a latex and antiwashout admixture amount, binder-sand ratio, water-binder ratio. This study were evaluated a repair performance and environment effect of latex modified repair mortar for agricultural underwater concrete structures. The pH test was conducted to evaluated the environmental effect and the flow test was peformed to evaluated the workability. Also, compressive, flexural and bond tests were conducted. Test results show that the optimum mix proportion of latex modified repair mortar for agricultural underwater concrete structures, was achieved by 1:1.5 binder-sand ratio, 5% latex ratio (weight of binder), 1.3% antiwashout admixture ratio (weight of binder), 0.33 water-binder ratio and 10% silica lune replacement ratio (weight of cement). The environmental effect and repair performance of optimum mix proportion satisfied all target performance.

• Asian Journal of Business Environment
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• v.12 no.2
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• pp.43-53
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• 2022

Purpose: This study aims to analyze the performance of local taxes in Indonesia through the estimation of tax capacity and tax effort, as well as classifying provinces based on the estimated value of tax capacity and tax effort. Research design, data and methodology: this study uses panel data of 34 provinces in Indonesia for the period of 2014-2018. The analytical method used in the tax capacity model is panel data regression to explain the factors that influence tax performance. Tax effort is estimated by the ratio of tax to tax capacity. Results: The results of the analysis show that gini ratio and regional expenditures have a significant positive effect on the tax ratio, while the share of GRDP in the manufacturing sector and HDI has a significant negative effect on the tax ratio. Based on the results, there are 19 provinces that have low tax capacity and 16 provinces that have low tax effort. Conclusions: The development of local tax performance tends to fluctuate with an average of 1.24 percent per year. Gini ratio and regional expenditure have a significant positive effect on the tax ratio, while the share of GRDP in the manufacturing sector and HDI have a significant negative effect on the tax ratio.

• Korean Management Science Review
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• v.32 no.1
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• pp.113-131
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• 2015

We examine the relationship between firms' environmental (E), social (S), and governance (G) factors, with their financial performance in order to provide an empirical rationale for CSV (creating shared value) pursuing both of firms' profitability and CSR (corporate social responsibility). The financial performance is classified into four aspects such as profitability, stability, efficiency, and cash-flow, and each of these aspects is measured by two financial ratios respectively. To measure the firms' ESG performance, we employ the published performance grades by the Korea Corporate Governance Service for a three year span, from 2011 to 2013. Total of eight regression analyses are performed. The results show that firms' non-financial performance in general has statistically significant positive relationships with return on assets, return on net sales, and cash-flow from operating activities ratio, while it has negative relationships with net working capital ratio, asset turnover ratio, and cash-flow from investing activities ratio. It has no significant relationships with debt ratio and equity turnover ratio. The results imply that firms' non-financial performance may have a negative impact on some financial performance such as liquidity and efficiency in a short term, but it would eventually improve the firms' profitability and cash-generating ability, which provides an empirical evidence for the concept of CSV, and motivates the firms to participate in social contribution activities without sacrificing their profitability for their respective sustainablity management.

• Culinary science and hospitality research
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• v.15 no.4
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• pp.212-226
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• 2009

This study attempted to analyze the correlation between financial ratio and operating performance of foodservice companies, using the financial data by DART service. Financial ratio is an index to identify the management of foodservice companies from calculating the ratio associating two accounts in the financial statements. Managers, creditors and investors often have different purposes for using the ratio analysis to evaluate the contents of the financial statements. According to the analysis of financial ratio and operating performance, listed food and beverage companies proved to have a high correlation in all except for interest coverage. However, foodservice companies showed a high correlation in stability and growth ratio. Therefore, managers of the foodservice companies will need to improve operating performance for using efficient utilization plans of debt from assets and operating expenses(cost of goods sold, general and other expenses).

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.909-917
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• 2020

The research aims to analyze the firm-specific and macroeconomic factors that affect insurance company's financial performance. The research explores the variables that influence the financial performance of the United Arab Emirates (UAE)' insurance companies. The analysis for determining financial performance considers the following variables: the firm's age, retention ratio, capital adequacy, underwriting risk/loss ratio, financial-leverage, reinsurance dependency, and macro-economic factors such as GDP per capita, inflation rate considered as independent factors. The return-on-asset (ROA) is the key measuring indicator; it is regarded as the dependent variable for financial performance measures. The research focuses on secondary information obtained from insurance companies' financial statements. The researcher targeted 18 insurance companies listed on the UAE stock exchanges for study purposes. The research examines the overall factors that influence the financial performance of an insurance company. For analysis of data, software package of social sciences (SPSS version 20) is used. The studies used correlation and multiple linear regression analysis to determine financial performance and their effects. The analysis suggests that there are important and constructive relationships between the size, capital adequacy, and reinsurance dependency, while loss ratio, retention ratio, and financial leverage indicate a major negative relationship. And there's no link between GDP per capita and inflation.

• Journal of Electrochemical Science and Technology
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• v.9 no.2
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• pp.141-148
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• 2018

This study evaluated the performance characteristics of varied electrolyte species and amounts in a molten carbonate fuel cell (MCFC). Coin-type MCFCs were used at the condition of $650^{\circ}C$ and 1 atm. In order to measure the effects of varied electrolyte species and amounts, electrolytes of $(Li+K)_2CO_3$ and $(Li+Na)_2CO_3$ were selected and the amounts of 1.5 g, 2.0 g, 3.0 g, and 4.0 g were used. Insignificant performance differences were observed in the cell using different electrolytes, but the cell performance was sensitive to the amount of the electrolyte used. The pore-filling ratio (PFR), a ratio of pore filling in the components by the liquid carbonate electrolytes, was used to determine the optimum performance range. Consequently, 77% PFR demonstrated the optimum performance for both electrolytes. Thus, the MCFC had a permissible but narrow optimum performance range. The remaining amounts of electrolyte in the cells were determined using the weight reduction ratio (WRR) method after several hours of cell operation. The WRR used the relationship between the initial loaded amount of electrolyte and weight reduction of components in 10 wt% acetic acid. The relationships were linear and identical between the two electrolyte species.

• Journal of Advanced Marine Engineering and Technology
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• v.24 no.5
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• pp.76-85
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• 2000

Stirling cycle was actualized as so called ‘hot air engine’. It has been focused again lately as one of measures for exhaust gas emission problem, but as small power engine because of its method of heat addition. Recently marine power plants commenced to meet a stringent environmental restrictions by international convention, Marpol so that diesel engines as main and auxiliarly power plants are urged to be reformed to reduce NOx emission. Author devised a compression ignition engine as a large marine power plants combined with turbo charger based on stirling cycle, and analyzed the performance by means of basic thermodynamic calculation. Analyzed in this paper, were theoretical efficiency, mean effective pressure, required equivalence ratio, gas turbine power ratio, maximum pressure, states of turbo-charger inlet gas and exhaust gas, manifesting that the engine could be proposed as one of the future power plants of marine use.

• Transactions of the Korean Society of Automotive Engineers
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• v.10 no.6
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• pp.219-226
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• 2002

Filtration performance of an automotive fuel filter was evaluated based on the theory of Beta ratio. This study also introduced the fuel components' contamination performance test stand incorporating the multi-pass filtration test circuit. The theoretical basis of multi-pass test and test procedure were described in detail. The specification of commercial fuel filter currently available was just the maximum pressure drop across the filter assembly and the holding capacity of contaminants. However, test results revealed that the fuel filter tested could not maintain consistent Beta ratio, that is filtration efficiency, although it had the holding capacity close to the specification. Hence the Beta ratio should be specified in service life. The results also showed that filtration system model should be refined including desorption ratio to estimate the variable Beta ratio in the test.