• Journal of the Korean Home Economics Association
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• v.40 no.2
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• pp.175-186
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• 2002

The purpose of this study was to examine the influences of goal-oriented value to the financial management and financial satisfaction of female college students. The samples were selected from 541 female collegians. Data analysed were carried out using SAS package. Statistics used for data analysis was Cronbach'$\alpha$ coefficient, multiple regression, Pearson correlation analysis, and path analysis. The results were summarized as follows : First, resulting from the multiple regression analysis, the goal-oriented value had positive effects to the financial management - planning, implementing, evaluating, and saving - of female collegians. And the goal-oriented value had not indirectly but directly positive effects to the financial satisfaction. Second, the variables that have significant influence on the financial satisfaction were the level of household income, goal-oriented value, implementing, and monthly personal allowance.

• Journal of Family Resource Management and Policy Review
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• v.2 no.1
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• pp.59-77
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• 1998

The purpose of this study was to test a causal model of subjective financial well-being. The data of this research was obtained from 660wives who lived in Seoul, 1996. Major findings of this study were at follows: 1. Both employed and unemployed wives, younger managers were more likely to have a higher cohesion and adaptability between spouses. For the unemployed wives, locus of control over managers’financial situation and perception of gap between standard and level of living were significant predictors of the personal subsystem. 2. In both groups, financial planning was positively influenced by amount of saving. But amount of saving was not significant predictor of financial implementing. Financial implementing was positively influenced by locus of control, in the unemployed wives. For the employed wives, predictors of financial implementing were family income and marriage duration. 3. For the employed wives, the effect of personal and managerial subsystem on subjective financial well-being was greater than unemployed wives. 4. It was found that personal and managerial subsystems had effect on subjective financial well-being. Thus, the path model designed in this research was found to be proven for employed and unemployed wives.

• Journal of Families and Better Life
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• v.19 no.6
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• pp.207-220
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• 2001

This paper analyzed some financial counseling cases on the internet and suggested a framework for the improved financial counseling. Data of 392 financial counseling cases were gathered from the site bulletin board whose members were mostly housewives. The largely demanded contents of counseling were about 1) general financial procedures and the evaluation of household financial condition, 2) saving and investment, 3) buying and canceling insurance, and 4) debt repayment and debt availability. Based on the data analysis, a special format which requires on the personal and financial information of consumers was developed. In a way to help counselors and clients far questions asked often, FAQs is also suggested. Finally the arrangement and development of financial planning related softwares were investigated.

• The Journal of Information Systems
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• v.30 no.3
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• pp.93-112
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• 2021

Purpose Recently, many organizations are actively adopting enterprise architecture (EA) as a methodology to manage IT assets and build IT-based business system. This study intended to empirically examine how the role of EA operating unit and utilization capability of organizational members impact on system performance at the post-adoption stage. A balanced score card (BSC) is being used as a framework for a company's key performance indicator (KPI). Design/methodology/approach This study tried to investigate the causal relationship between the four perspectives of the balanced scorecard as an influencing factor of the introduction of the Enterprise Resource Planning (ERP) on the financial value. In particular, the mediating effect between the customer's point of view and the business process point of view was investigated between the learning growth point of view and the financial point of view, and the interaction effect (regulating effect) of strategic linkage in the system introduction process was investigated. Findings The results of the study were first, that the organizational learning and growth perspective had a positive effect on the customer perspective, business process, and financial perspective. In addition, the customer perspective and the process perspective also had a positive influence on the financial perspective. Second, between the learning growth and financial perspectives, the customer perspective and the process perspective showed a partial mediating effect. Third, as for strategic linkage, the interaction effect between the customer perspective, the learning growth perspective, and the process perspective and the financial perspective was not significant. The results of this study are expected to provide a framework for performance evaluation to organizations that have introduced ERP systems.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.973-979
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• 2021

The purpose of this paper is to examine the effect of tax planning on firm value of the non-financial firms listed in Vietnam, moderated by the state ownership. In this paper, effective tax rate is used to measure the tax planning; the state ownership is measured by the percentage of state equity holdings, and the firm value is measured by Tobin's Q. The data research is collected from audited financial statements and other statistical documents of 513 firms in the period of 2015-2019, provided by The FiinGroup (Vietnam). According to that, this paper uses quantitative research methods for the panel data. Regression analysis with GLS shows that the tax planning has a negative effect on firm value. In more detail, the association is not a variable in its direction when state ownership takes the role of a moderator. That means, in the perspective of principal-principal conflict, government should improve institutional environment to prevent firms form breaking the rules, especially accounting standards and principles. Assets allocation in tangible assets or making use of large size advantage should be taken into account. In the long run, firms should concentrate on the deployment of resources and the experience of knowledgeable practitioners to produce effective results.

• Journal of Korean Society of Water and Wastewater
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• v.31 no.2
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• pp.149-159
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• 2017

It is considered necessary to renewal a considerable number of water supply facilities in Korea because they began to be intensively buried in the period of rapid economic growth. Accordingly, local water providers are required to take measures against this situation, but they have currently been caught in a vicious circle of the lack of budget spent in renewing water supply facilities because county-based small-scale local water supply cannot afford to cover annual expenditures with their revenues from water rates. Therefore, this study developed an optimal renewal planning model capable of achieving a balance of financial revenue and expenditure in local water supply using nonlinear programming and furthermore of minimizing the total cost incurred during the analysis. To this end, this study selected the water supply area located in County Y as a research area to build the financial revenue and expenditure and used Solver function provided by Microsoft Excel to use nonlinear programming. As a result, this study developed an optimal renewal planning model minimizing incurred costs in consideration of 6 items in the financial revenue and expenditure. The optimal renewal plan was modeled according to the available annual budget. As a result, this study proposed SICD, a scenario to minimize total costs from the perspective of water suppliers, and SITS, a scenario to minimize the increase in water rates from the perspective of consumers. It can be said that the method proposed in this study is the core of the optimal financial and renewal plans as a final stage of asset management for water supply facilities. Therefore, it is considered possible for local water providers to use the method proposed in this study according to circumstances for the asset management of water supply facilities.

• Journal of the Korean Home Economics Association
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• v.43 no.6 s.208
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• pp.113-131
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• 2005

The purpose of this study was to investigate older people's planning for estate distribution by examining the factors associated with their will-holding status. This study used data from the 1994 Assets and Health Dynamics among the Oldest Old (AHEAD) Survey, Wave One. The objectives of this study were (a) to establish profiles of older people who have a written will and to compare their financial portfolios across will-holding status; (b) to identify factors that influence the decision to make a will, and (c) to draw implications for family economists, financial educators, planners, and policy makers. The results suggested that a household's financial resources (i.e., liquid and illiquid assets, housing equity, and household income) positively influence the probability of having a will. Older people who resided in a community property state and who were in poor health were less likely to be will-holders than their counterparts, holding financial resources and other variables constant. Demographic characteristics such as age, education, and race, and behavioral characteristic also were significant determinants of the likelihood of having a will. Volunteer participation and charitable contribution, which are proxies for altruism, increased the likelihood of having a will. The probability of having a will also was higher among those who had life insurance and had gwen inter-vivos gifts of more than $\$5,000$ to their children or grandchildren in the past 10 years. On the other hand, the likelihood of having a will declined with increasing number of biological children. From the findings, implications for financial planners and educators were suggested along with directions for future research.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.97-106
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• 2021

The condition of financial services in Indonesia is unique, based on various characteristics, behaviors, and preferences. Therefore, the study of finance and banking is interesting to study as a recommendation for government policies. This paper aims to analyze the barriers to accessing formal financial services in Indonesia and why informal financial services are preferred. This paper presents a case study of financial inclusion in selected provinces in Indonesia using the SOFIA dataset from the Ministry of National Development Planning. Overall, this data consists of 20,000 individuals from 4 provinces and 93 regions representing the population in eastern Indonesia. The analysis was carried out by processing individual-level cross-sectional data surveyed in 2017 using the probit binary logistic method. The results identify the individual barriers in accessing formal financial services, including account ownership, saving, and credit activities in the formal financial institutions, and amplify the image by analyzing what determinants affect people to choose informal institutions. We found that some individual characteristics such as age, gender, education, income, employment status, residence, and access to technology significantly affect the barrier to formal financial services in East Indonesia.

• Journal of Families and Better Life
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• v.26 no.6
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• pp.143-158
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• 2008

The purpose of the study was to investigate the wife and husband role division in household financial management between dual-income household and single-income household. Household financial management included the following five categories: financial planning, consumption/expenditure management, savings/investment management, risk management and credit management. Data for this research was collected through 610 married women living in Seoul, Korea. Using SAS-PC program, Chi-square and t-test Analyses were executed. The results showed that dual- and single-income households tend to have different perspectives on marital role division in household management. Wives of dual-income households had more significant roles in financial management rather than wives of single income households. Especially, wives of dual-income managed more active credit management and saving/investment management. On the other hand, wives of single-income households played a major role in making decision over cheap items than that of wives of dual-income household.

• Asian Journal of Innovation and Policy
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• v.12 no.2
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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.