• 한국산학기술학회논문지
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• 제18권6호
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• pp.312-318
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• 2017

본 연구는 비영리법인 의료기관이 영업활동에서 자금부족으로 인한 경영위험 상황에 대비하기 위하여 재무적 측면에서의 현금흐름 관리방안을 제시하고자, 비영리법인인 25개 종합병원과 23개 병원을 대상으로 재무정보를 이용하여 현금흐름을 산출한 후, 재무적 측면에서 영업활동에 필요한 자금인 순운전자본과 경영활동에 의한 자금의 동태적 개념인 현금흐름 간의 관계를 분석하였다. 분석결과, 결산연도별 산출지표 중 종합병원은 73.3%에서, 병원은 83.3%에서 영업활동에 필요한 자금인 순운전자본이 확보되지 않았었다. 순운전자본에 영향을 미치는 현금흐름 종류는 종합병원에서는 현금유출 없는 비용과 차입금 변동, 병원에서는 현금유출 없는 비용과 현금유입 없는 수익 그리고 차입금 변동이었다. 그러나 재무적 측면에서 영업활동에 필요한 자금이 확보되지 않았던 경우에, 종합병원은 현금유출 없는 비용인 감가상각비 등이 높고, 현금유입 없는 수익인 준비금 및 충당금 등이 낮아, 금융자금의 차입을 증가하게 되어 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었으며, 병원은 현금유출 없는 비용이 높고, 금융자금의 차입을 증가시킴으로 인하여 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었다. 따라서 경영활동에 있어서 실질적인 현금흐름의 안정성을 위해서는 현금의 유출이 없는 비용의 산정과 이들의 운용 등에 대한 적정성과 타당성 등을 검토해 볼 필요성이 있을 것이며, 현금흐름을 고려하여 체계적이고 합리적으로 자금관리를 하기 위한 적절한 내부정책방안의 검토가 필요할 것으로 사료된다.

• Child Health Nursing Research
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• 제23권1호
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• pp.61-69
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• 2017

Purpose: The purpose of this study is to examine the relationship between social capital, labor intensity and incivility and effects the job burnout in pediatric nurses. Methods: A survey is conducted with 186 nurses working in pediatric units at 10 hospital in B, Y, K city. The data was analyzed with SPSS 21.0 program using descriptive statistics, t-test, ANOVA, Pearson's correlation coefficient, $Scheff\acute{e}s$ test and multiple linear regression analysis. Results: A score of 3.31 out of 5 for the level of social capital, a score of 3.16 out of 5 on the labor intensity, and 2.20 points on a 5point on incivility, 4.15 points on a 7 point on job burnout. Job burnout explained 21.7% of the variance in incivility, social capital-shared values, job satisfaction, and labor intensity. Conclusion: The findings indicate that the major factors effecting pediatric nurses job burnout are incivility. Thus, in order to reduce pediatric nurses job burnout are to investigate degree of incivility, it is nesessary to develop intervention programs to incivility and labor intensity that reduced organizational level of measures need to establish.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.105-112
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• 2020

The study investigates and measures the impact of capital structure, profitability and financial performance on the success of the business organization. Capital structure of the business organization refers to the proportion of external funds and internal funds, i.e., debt and equity. In Saudi Arabia, petrochemicals companies are working on equity, but financial performance reflects negative trend for the period 2004 to 2016. The research is based upon secondary data available on the websites of petrochemicals companies of Saudi Arabia. Financial Ratio variability analysis and Trend Indices of financial ratios (TI_CBI) measure and compare the financial variability and sensitivity of financial ratios of the business organization. Correlation between Trend Indices (TI_CBI) of independent variable and dependent variables are to be calculated to know the impact of changes in debt equity on other dependent variables. The results reveal the unexpected performance of petrochemicals companies due to under-utilization of the resources caused by low demand and lower prices of the products governed by some internal and external factors. The study finds that size, demand, cost of production, profitable streams of products, and low cost capital in external funds are the factors responsible for overall growth development of the petrochemicals industry of Saudi Arabia.

• 유통과학연구
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• 제19권6호
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• pp.5-19
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• 2021

Purpose: O2O Service is a major internet-based distribution industry. The purpose of this study is to confirm the effects of positive psychological capital on job intensity, customer orientation, and the mediating effects of trust of O2O employee. Research design, data and methodology: This study aims to identify the effect of positive psychological capital on customer orientation and job intensity through empirical analysis. 475 questionnaires were used for the final analysis using random sampling methods from O2O employees working at leading distribution companies for hypothesis verification. The analysis methods used for hypothesis testing in this study were analyzed using the SPSS 21.0 statistical package. Results: Empirical analysis shows that it is an important factor in increasing job intensity and customer orientation, and that company trust has a significant influence through mediating effects among variables. Conclusions: In order to enhance job intensity and customer orientation for O2O distribution workers, it is necessary to change efforts with management efforts for positive psychological factors and trust. It is also believed that company trust should be considered as an important factor in the future leadership competency development system in that it can promote positive psychological capital, further strengthening job intensity and customer orientation.

• 한국간호교육학회지
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• 제29권2호
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• pp.161-169
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• 2023

Purpose: This study was conducted to identify the effects of grit on the work engagement of nurses and to identify the mediating effects of positive psychological capital and burnout in the relationship between grit and work engagement. Methods: The study subjects were 182 nurses who had been working in a general hospital for more than six months. The data were collected from July 12 to July 26, 2021. The collected 182 sets of data were analyzed by descriptive statistics, correlation analysis, and a hierarchical regression analysis using IBM SPSS statistics version 23.0 and also by bootstrapping using SPSS Process Macro. Results: As a result of the analyses, it was found that higher work engagement was associated with higher grit, higher positive psychological capital, and lower burnout. The mediating effects of positive psychological capital and burnout in the relationship between grit and work engagement were found to be both direct and indirect. Conclusion: This study provides basic data suggesting that an education program designed to reduce burnout and reinforce grit and positive psychological capital is necessary to promote the work engagement of nurses in clinical settings.

• Human Ecology Research
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• 제59권3호
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• pp.297-310
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• 2021

This study examined the social wellbeing of working mothers of preschool children with the aim of identifying relationships between social wellbeing and influencing factors, focusing on the individual, relationship, and work environment of the mothers. Data on 390 working mothers were used for this study. The data were analyzed using the SPSS 18.0 program and descriptive statistics. Pearson's correlation analyses and hierarchical regression analyses were performed. The results show that social wellbeing has significantly positive correlations with education, monthly household income, number of children, age of the first child(8 and over), social capital for childcare, division of childcare, maternal role values, spouse's beliefs about paternal parenting involvement, and family-supportive work environment, as well as significantly negative correlations with weekly working hours, sociological ambivalence, spouse's beliefs about father's breadwinner role and gender-role values, job overload, and gender-role attitudes of coworkers. In addition, hierarchical regression revealed that spouse's beliefs about paternal parenting involvement and a family-supportive work environment were significantly positive predictors of working mothers'social wellbeing, whereas working mothers'sociological ambivalence toward their roles, job overload, and gender-role attitudes of coworkers were significantly negative predictors of working mothers'social wellbeing. These results point to ways of changing education and policy to improve the social wellbeing of working mothers.

• 수산경영론집
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• 제26권1호
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• pp.79-104
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• 1995

Dividend Policy involves the decision to pay out earnings versus retaining them for reinvestment in the firm, and dividend policy decisions can have either favorable or unfavorable effects on the attainment of firm's objective. This paper is to examine the present status of dividend policy of the Pusan Cooperative Fish Market, and to suggest the optimal dividend policy decisions appropriate for achieving its objective, which is to promote the fishermen's benefits and protect the interest of consumers. There are two types of dividend that the Pusan Cooperative Fish Market pays to the equity owners : (1) dividend on capital and (2) equalized patronage dividend. During'90s, while the rate of dividend on capital ranged from 1.7% to 2.8%, that of equalized patronage dividend ranged from 13.9% to 22.9%. Therefore, the rate of total dividend on capital including revolving funds has been about 20%, which turns out to be much higher than those of companies listed in the stock market. According to the current dividend data, the Pusan Cooperative Fish Market focuses on the equalized patronage dividend and the dividen on capital is the secondary type of dividend. In addition, the interesting feature of equalized patronage dividend is that it is supposed to be reinvested into capital by the Articles of the Fish Market, as soon as the Fish Market pays it to its members. Finally, this paper suggests the rational dividend policy of the Fish Market that is able to help its objective to be achidved more efficiently. The overall direction of the rational dividend policy can be summarized as follows ; (1) The level of cash dividend on capital should be increased enough to reflect the market interest rate. (2) The subsidy of working capital to some member fisheries cooperatives as quasi- dividend should be cut off steadily. (3) The equalized patronage dividend should be replaced by the original patronage dividend whose level is determined by the volume of each member's purchase. (4) In the long-term, it is necessary to improve the system of revolving funds in the way that revoloving funds could serve to complement equity capital for only a fixed time, after which they ard repaid to the members.

• 가정간호학회지
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• 제30권3호
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• pp.264-275
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• 2023

Purpose: The aim of this study was to examine the influence of second victim experiences following patient safety incidents and positive psychological capital on the intention to remain among advanced beginner nurses working at tertiary hospitals. Methods: The participants were 179 nurses with a clinical experience of 13 to 36 months at two tertiary hospitals. We collected data using questionnaires related to second victim experiences, positive psychological capital, and intention to remain. Data were analyzed using descriptive statistics, independent t-test, a one-way analysis of variance (ANOVA), Scheffé test, Pearson correlation, and hierarchical regression analysis. Results: The intention to remain in advanced beginner nurses was negatively correlated with second victim experiences and positively correlated with positive psychological capital. A hierarchical multiple regression model with control variables (subjective job satisfaction and self-assessed work proficiency), psychological capital, and second victim experience accounted for 26% of the factors that influenced advanced beginner nurses' intention to remain. Among the related factors, the most influential was subjective job satisfaction. Second victim experience and positive psychological capital also influenced the advanced beginner nurses' intention to remain. Conclusion: The results of this study suggest a need to develop a program that helps promote intention to remain for nurses at the advanced beginner stage by minimizing second victim experiences and improving positive psychological capital and the work environment.

• 문화기술의 융합
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• 제1권4호
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• pp.27-43
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• 2015

본 연구의 목적은 패션기업의 지적자본 구성개념과 그 차원을 규명하고 학문적으로 패션기업의 지적자본에 대한 이론적 체계를 확립하는데 기여하고 실무적으로 패션기업의 경영전략수립에 기초를 제공하고자 한다. 이를 위해 질적연구방법과 양적연구방법을 병행한 통합적 접근법을 이용하여 연구가 진행되었다. 질적연구는 패션기업에 근무하는 전문가 16명을 대상으로 하여 심층면접을 실시하였으며, 양적연구는 면접조사법을 이용하여 설문지가 배포되었으며 총 121부가 회수되어 통계처리에 이용되었다. 분석결과 밝혀진 내용은 다음과 같다: 첫째, 패션기업의 지적자본은 인적자본, 구조자본, 관계자본의 개념으로 이루어져 있음을 알 수 있었다. 인적자본은 최고경영자, 구성원, 인적자원관리력 총 3개의 요소로 구성되어있었으며, 구조자본은 조직문화, 정보력, 상품기획력, 혁신적 신제품 총 4개의 요소가 도출되었다. 관계자본은 관계관리력, 마케팅력, 고객자산 총 3개의 구성요소가 도출되었다. 둘째, 밝혀진 패션기업 지적자본 개념구조를 양적으로 확인한 결과 질적연구결과와 거의 일관되게 나타났으며, 모든 구성요소들은 내적일관성, 수렴타당성, 구성 타당성 및 판별타당성이 확보되어 있었다.

• 대한간호학회지
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• 제43권4호
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• pp.517-525
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• 2013

Purpose: The purpose of this study was to investigate the casual relationship between nurses' social capital and turnover intention and to verify the goodness of fit between a hypothetical model and actual data in order to suggest the best model. Methods: This survey was conducted with 315 nurses working in general hospitals in Seoul. Data were collected from December 1 to December 30, 2011, and analyzed using SPSS Windows 18.0 and AMOS 16.0. Results: Nurses' social capital was found to have a direct effect on reducting organization cynicism and increasing organizational commitment. Nurses' organizational cynicism and organizational commitment were found to have a direct effect on turnover intention, but social capital did not have a direct effect on turnover intention. However, social capital had a partial and indirect effect on turnover intention through mediating organizational cynicism and organizational commitment. Conclusion: Results of this study indicate that nurse managers should put increased effort in reducing nurses' organizational cynicism and improving their organizational commitment, two contrary parameters. At the same time managers need to develop plans to establish social capital more efficiently so that nurses have lower turnover intention.