• 제목/요약/키워드: financial evaluation

검색결과 798건 처리시간 0.025초

The Mediating Effect of Financial Literacy on Entrepreneurship and Nursing Start-Up Attitude

  • Chung Hee Woo;Hyeoeun Lee
    • Asian Journal of Innovation and Policy
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    • 제12권2호
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    • pp.216-228
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    • 2023
  • Expectations and demands for the paradigm of healthcare systems are changing in response to changes in the characteristics of population properties and industrial structures; therefore, it is time to prepare for the career diversification of nursing students who have mainly entered the clinical field. The study tested the pathway of financial literacy on the relationship between entrepreneurship and nursing start-up attitude among nursing students. We obtained data from 177 South Korean nursing students through email and mobile phone. The analysis of the mediating effect was performed by hierarchical multiple regression. The SPSS WIN program was adopted. Entrepreneurship and financial literacy of subjects had a significantly positive effect on nursing start-up attitudes. Financial literacy indirectly affected the relationship between nursing students' entrepreneurship and nursing start-up attitude, and significance was verified by Process Macro. Financial literacy can mediate between entrepreneurship and nursing start-up attitudes. These factors will provide an important basis for nursing students to grow into talented people with business capabilities. Nursing education should strengthen the foundation that promotes business competence in nursing students.

BSC 관점을 활용한 출연연구기관 평가제도의 수용성 연구 (BSC Analysis of Performance Measurement Systems of Government S&T Research Institutes)

  • 김병태;남영호
    • 기술혁신학회지
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    • 제8권3호
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    • pp.1087-1116
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    • 2005
  • This research examines performance evaluatees' opinions regarding the institutional performance evaluation systems of Government S&T Research Institutes (GRI). Research methodology is as follows: first, four perspectives of Kaplan & Norton (1992) Balanced Scorecard Model are revised into six perspectives suitable to GRI's characteristics. Second, experts classify current performance evaluation measures into the six perspectives. This enables different evaluation systems of three GRI evaluation groups to be compared under the same evaluation measures. Third, GRI's evaluatees are asked to allocate ideal weights on the performance measures. The evaluatees' weights are compared with the weights of current performance measures, and the characteristics of evaluatees' opinions about current performance evaluation systems are analyzed. Results are as follows; first, six perspectives for Korean GRIs are financial, long-term outcome, short-term outcome, strategic direction, project management, human resources perspectives. second, GRI evaluation systems put the most weights on the long- and short-term outcome perspectives and the least weights on the financial perspective. This result complies with theoretical model: in performance evaluation of GRIs, the customer perspective is the most important one while the financial perspective is the least important one. Third, evaluatees think that the long-term outcome perspective of the Basic-technology GRI group and the short-term outcome perspective of the Applied-technology GRI Group needs more weight. Fourth, it is found that the current systems have more weights on the project management and strategic direction perspectives than evaluatees think. The possible explanation of this result would be that since the measures of these perspectives are relatively easier to set up than those of other perspectives, the current systems contains larger number of measures and, accordingly more weights.

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Risk Structure Analysis for Cost of Capital : A Demonstrative Study using Financial Indices

  • Ling, Feng;Suzuki, Tomomichi;Ojima, Yoshikazu
    • International Journal of Quality Innovation
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    • 제7권3호
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    • pp.1-14
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    • 2006
  • Economic value added (EVA) is introduced on two levels: as index for evaluation of corporation and as index for evaluation of business unit. In the latter case, application of one and the same cost of capital to all business units of a business corporation may be possible, but it is a fundamental policy for EVA to apply different cost of capital to business units with different risks. Estimate of cost of capital of business units is a problem to be resolved. The author, focusing on the question of the estimate of cost of capital of business units, has conducted a demonstrative study on risk structure of cost of capital estimates by using financial indices of Japanese manufacturers (37 automotive industries, 141 electrical and electronic machinery industries, 63 food processing industries, 98 chemical industries, 125 general machinery industries) for a period of 5 years from 1995 to 1999. The author presumes that $\beta$ is explained by a regression formula ${\beta}=B_0+{\Sigma}B_iY_i+{\alpha}$ ($Y_i$: financial indices) and selects 40 explanatory variables from financial statements as risk components. Using their financial indices, the author concludes through a series of statistical analyses that there is a good likelihood of estimating cost of capital for Japanese industries and is convinced that it will lead to more reliable and practical results by assigning averages and variances to 40 primary financial indices for a period of 3 to 5 years selected in this demonstrative study.

프랜차이즈 요식업 종사자의 인적자원관리가 경영성과에 미치는 영향 (A Study on the Influence of Human Resource Management of Franchise Restaurant Employees on Business Performance)

  • 윤강석;임상호
    • 산업진흥연구
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    • 제2권2호
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    • pp.7-13
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    • 2017
  • 본 연구는 프랜차이즈 요식업 종사자의 인적자원관리가 경영성과에 미치는 영향을 분석하였다. 첫째, 프랜차이즈 종사자의 채용관리가 경영성과에 통계적으로 유의한 영향을 미치지 않았다. 둘째, 평가관리(p<.05, ${\beta}=1.887$)가 업무향상에는 유의한 영향을 미친 것으로 나타났으나, 재무성과에는 유의한 영향을 미치지 않았다. 셋째, 경력관리(p<.05, ${\beta}=1.715$)는 재무성과에 영향을 미친 것으로 나타났으나, 업무향상에는 유의한 영향을 미치지 못한 것으로 분석되었다. 넷째, 업무향상과 채용관리(.441), 업무향상과 평가관리(.476)는 p<.01 유의 수준으로 다소 높은 상관관계가 있는 것으로 나타났고, 재무성과와 채용관리(.375), 재무성과와 평가관리(.356), 재무성과와 경력관리(.371)는 p<.05 유의 수준의 상관관계가 있는 것으로 분석되었다. 본 연구는 프랜차이즈 요식업 종사자의 인적자원관리가 경영성과에 미치는 영향을 분석함으로써 채용관리, 경력관리, 평가관리가 업무향상, 재무성과에 대한 특성 요인의 중요도를 파악하고 특성요인의 효과성을 검증하는데 연구의 의의가 있다.

비용편익분석을 이용한 사면조사기법의 경제성 평가 (Economic Evaluation of Investigation Method Using Cost-Benefit Analysis)

  • 김용수;정수정;안상로
    • 한국지반공학회:학술대회논문집
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    • 한국지반공학회 2009년도 춘계 학술발표회
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    • pp.1076-1085
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    • 2009
  • Recent heavy rains and typhoons broke down road slopes, which caused a hazard to safety. As a result, interests in the effective investment for disaster prevention is increasing. Measures of investigation method for slope have been taken, but the financial costs have never been analysed. This study applied the cost-benefit analysis theory used in public economics to the evaluation of the financial reasonability of management for slope. By applying cost-benefit analysis to road slope investigation method, the reduction of safety costs and resulting financial benefits can be seen and it also clarifies the reasonability and investment effects of slope management.

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중소벤처기업성과와 국내 지원기관들의 평가지표간의 상관관계에 관한 실증연구 (On the Relationship between Evaluation Indexes and Firms' Performance: An Empirical Study on Venture Firms in Korea)

  • 최종연;양동우
    • 기술혁신학회지
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    • 제9권4호
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    • pp.812-841
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    • 2006
  • 본 연구는 중소벤처평가지표의 개선을 위해 t-test, 요인분석, 로짓회귀분석을 이용하여 평가지표의 판별력을 분석하였다. 연구결과를 요약하면 하면 다음과 같다. 첫째, 중소벤처평가지표의 분류정확도가 93%를 보이고 있어 기존 재무비율을 이용한 선행연구의 예측력과 비슷한 것으로 나타났다. 둘째, 통상적으로 중소벤처지원기관의 평가지표는 기술성지표, 사업성지표, 시장성지표로 구성되어 있는데 본 연구의 요인분석 결과 6개의 평가지표로 구성되는 것이 바람직함을 보이고 있다. 셋째, 중소벤처성과에 영향을 미치는 요인들로, 기존 연구에서도 주장된 기업가정신(entrepreneurship)을 나타내는 경영자기술역량, 경영자경영역량 그리고 사업성인 것으로 나타났다. 그리고 이들의 비중(영향정도)는 비슷한 것으로 나타났다.

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병원내 의료기기 교체의 우선순위 결정을 위한 단순평가법 개발 (Development of Simple Evaluation Method for Determining the Priority of Medical Device Replacement in Hospitals)

  • 서기홍;박은경;최동일
    • 대한의용생체공학회:의공학회지
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    • 제41권6호
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    • pp.256-263
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    • 2020
  • The importance of quality control has been emphasized to maintain safety of patients and satisfaction of medical service with medical devices used in clinic. Accordingly, objective evaluation method and standards consistently has been brought up for demand to replace outdated medical devices in appropriate time and to maintain the quality of medical service. Though many studies made suggestions methods to determine what medical devices to be replaced first, these methods were difficult in practice for its complex evaluation criteria and long time to evaluate. Therefore, in this study, a simple evaluation method is developed to identify and prioritize medical devices that are ought to be replaced. For the development of this simple evaluation method, four major characteristics of technology, safety, finance, and user satisfaction, which are considered in clinics to evaluate medical device replacement, and 14 minor attributes are distinctively selected. Each characteristic is assessed in binary form of "YES" or "NO" to minimize its subjective nature. Using this method to evaluate sampled medical devices belonging to four different characteristics, devices are suggested to be replaced in the current financial year or in the following financial year, or re-evaluated by the end of this financial year. Such results of evaluation can amend the subjective nature of existing evaluation method and give objective standards more promptly.

Evaluation of the Middle Part of the Nuclear Fuel Cycle

  • Kovac, Michal
    • Nuclear Engineering and Technology
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    • 제48권1호
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    • pp.169-174
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    • 2016
  • This article describes a comprehensive methodology for the evaluation of the middle part of nuclear fuel cycles. Evaluation of fuel cycles is basically divided into two parts. The first comprises nuclear calculation, i.e., creation of the strategy for nuclear fuel reloading and core design calculations. The second part is the business-economic evaluation of the selected reloading strategy, which can be done either by financial analysis or economic analysis. The financial analysis incorporates the perspectives of a company while the economic analysis can be used primarily by national economists or politicians. This methodology was applied to a case study that is focused on impacts of switching from a 12-month to an 18-month fuel cycle strategy for Water-Water Energetic Reactor (VVER)-1000 reactors.

청소년 금융임파워먼트 증진을 위한 e-멘토링 프로그램 효과 연구 (Effects of an E-Mentoring Program to Improve Youth Financial Empowerment)

  • 손상희;손성보;서원영
    • Human Ecology Research
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    • 제60권4호
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    • pp.549-564
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    • 2022
  • This study aimed to develop an e-mentoring youth financial education program and verify its effectiveness for promoting financial empowerment and establishing financial capabilities among independent consumers. A four-session, eight-hour "Youth Financial Empowerment Mentoring Program" was developed. This program dealt with financial literacy and financial psychology factors in an integrated fashion. We used the nonequivalent control group pretest-posttest design to evaluate the program's effectiveness. Specifically, by using Zoom, a virtual conference platform, four mentors of college students were trained for four sessions over two weeks. Meanwhile, four groups were formed with four mentors and 18 high school mentees to implement a four-week e-mentoring program. As a result of the analysis of covariance, significant differences were found between the two groups in all financial psychology factors and financial literacy variables. In addition, the score of the experimental group was higher than that of the control group. As a result of qualitative evaluation through FGI for mentees and mentors, mentees experienced positive changes in financial behavior, beliefs, attitudes, and personal relationships, as well as increased financial knowledge. Meanwhile, mentors experienced positive changes in their introspection into financial behavior and consumption. Considering these results, we can conclude that this program effectively induces participants to learn and reflect on their initiative, which is in line with the original goal of "improving financial empowerment".

의료기기산업의 지식자산 평가모형 (The Evaluation Model for Knowledge Assets on Medical Devices Industry)

  • 김만술;이종무
    • 대한안전경영과학회지
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    • 제13권2호
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    • pp.251-258
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    • 2011
  • The existing evaluation systems based on financial performance summarize the information about past results and focus on short-term performance, and so they have the limits to explain the future value of firms and to make a long-term strategic performance. By this reason, as a way to increase the future value, the development of the integrated performance evaluation system with which we may manages financial performance and knowledge assets together has been required recently. This study puts together various researches for the evaluation of knowledge assets, and analyzes the existing studies for the domestic medical devices industry and the tendency of introduction for business practice. Under this analysis, this study develops the knowledge asset evaluation indexes for medical devices industry by using the Balanced Score Card (BSC) of Kaplan & Norton(1992), and then presents the evaluation model by applying the Analytic Hierarchy Process (AHP) of Saaty(1980) to get the weight for each index. With the final evaluation model, we can calculate the evaluation score combined with both the quantitative indexes and the qualitative indexes at once.