• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.6
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• pp.37-46
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• 2014

This study investigates the effects of the degree of preparation engaged in the related industry, and the amount of financial support program on R&D performance of technology based startup companies. This study seeks to discover the core variables that impacts most on business performance. However, it should be noted that the validity of such variables and their impacts on business performance can be contentious. The study sets hypothetical variables as following. Intensity of preparation of the startup company, amount of preparation and amount of work experience in related industry are independent variable. The amount of financial support program was selected as a moderating mediating variable. According to the results, the intensity of preparation had a positive relationship with R&D performance, as opposed to work experience of the founder having a negative relationship on R&D performance. The amount of support program had no significant relationship with R&D performance. Furthermore, there are negative modified effect between the amount of support program and work experience. And, there is no relationship modified effect between support program and work experience. Existing policies tend to lean heavily toward young entrepreneurs through support and guidance. The government has placed great emphasis on policies that aim to promote and create jobs for young individuals. The results suggest that the government should review their policies toward young technological entrepreneurs and that these entrepreneurs should prepare thoroughly before launching any startups.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.4
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• pp.113-122
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• 2012

A success of opening a business should be supported with complete preparations and implementation. While there have been various educational programs for opening a business to support its success, there have not been a lot of studies on the relationships between educational programs and operational performance in small businesses, due to the difficulties of empirical survey. In this point, this study attempts to understand the relationships between preparation of opening a business and operational performance, while dividing samples into two groups (1. a group completing educational programs for opening a business, 2. a group non-completing). For the perspectives of the preparation of opening a business, various success factors have been suggested through various studies, but the perspectives and approaches of balanced business operation have been required. Therefore, using BSC, it developed a framework with the four perspectives of preparation for opening a business, and empirically reviewed the relationships between the four perspectives and operational performances in small businesses. It conducted a survey on the total 252 samples, whose business periods are less than 5 years. As the results, the preparations of financial and customer/marketing perspectives have significant relationships between operational performances in total samples, preparations of financial, customer/marketing, and growth-strategies perspectives in the educational program completing group and only preparation of financial perspectives in the non-completing group have significant relationship with operational performances. The differences between the two groups may imply that educational programs for opening a business may be helpful for preparation of opening a business and have some possibility of direct and indirect effects for the success of opening a business. Also, the developed BSC based-preparation framework for opening a business is meaningful for the view of balanced business operations, and can contribute to develop the educational programs for opening a business.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• The Journal of the Korea Contents Association
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• v.12 no.12
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• pp.248-260
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• 2012

This study has focused on the degree of recognition and preparation for the old age life of public servants. The subjects of this research were 731 middle-aged public employees in Pusan, Ulsan, Kyeong-Nam Province. The data were collected using a self-administrated questionnaire. The following results were obtained. First, 67.2% respondents were women. Over 45-years old were 28.4%, Middle level quality of life were 46.1%, Over 20-years career were 26.7%, Administration staffs were 33.4%, and 7th grade were 31.9%. Second, In Recognition for the old age life, Respondents and their spouse have the primary responsibility of the dependent elderly. Preferred life area was suburban rural area. The order of anticipated problems of the old age life was financial problem, health problem, and leisure activity. Third, Actually, in preparation for the old age life, the order of respondents preparation was financial stability, health, and leisure activity. Forth, In the satisfaction degree of public pension for the old age life, the order of respondence was insufficient (56.0%), appropriate (17.2%), and ignorant(26.8%).

• Journal of the Korean Home Economics Association
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• v.40 no.10
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• pp.17-31
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• 2002

The number of single family is increasing because of individualism, resistance toward patriarchal family system, forced independence of women, absence of proper spouse and divorce rate, and aging. This study is to find out welfare needs in order to make family welfare measures toward continuously increasing single family. Data analysis has been tried to accomplish the purpose of study by in-depth interview, and structural questions were asked according to characteristics and degree of communication. Difficulties that single testers go through are social prejudice, financial problems, emotional and psychological factor, reduction of social network, and health. Lack of publicity, limit of welfare beneficiary, lack of service are suggested as problems, and what needs to be changed are formation of self-reliance meeting, financial independence, preparation of health and one's declining years.

• Journal of Digital Convergence
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• v.12 no.8
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• pp.493-499
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• 2014

This study aims to verify the effects of the life redesign educational program based on the baby boomer (11 members of experimental group, 12 members of control group). The program was conducted for two hours two times in a week in the area of Chungnam (Total 8weeks 16sessions). First, in the result of the Wilcoxon's pairs signed-ranks test between the pre-post tests for the analysis on the program effectiveness of the experimental group of baby boomer, the baby boomer of experimental group showed an improved perception of preparing the volunteer work in the perception of preparing their old age, and there was no pre-post significant differences in the control group. In case of the experimental group, perception of the post-retirement preparation, such as a physical preparation, emotional preparation, financial preparation, volunteer work preparation and leisure activities preparation increased in average. Second, the satisfaction for the program's educational process, educational contents, educational data, educational method, instructor and the educational environment were shown to be more than 3.5 points out of 5 points in full.

• The Journal of the Korea Contents Association
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• v.15 no.8
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• pp.313-325
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• 2015

This study aims to address factors affecting economic preparation of the elderly with industrial injury using Andersen model. In addition, it is also to explore differences in accordance with changes in the employment status between regular employees and non-regular employees. The authors analyze Panel Study of Worker's Compensation Insurance(PSWCI)'s 1st wave data in the logistic regression model. The authors found gender and education were related to economic preparation. In addition, earned income, national health insurance and the degree to which pain interferes with daily life and the lives caused by industrial accidents were associated with economic preparation. But national pension was not statistically significant to economic preparation. Based on the findings, the researchers addressed political implications to enhance financial security of injured workers.

• Journal of the Korean Society for Library and Information Science
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• v.56 no.4
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• pp.335-356
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• 2022

Universities contribute to the development of the country and society by cultivating professional manpower with knowledge and qualifications as democratic citizens through education and research activities. To this end, the government is improving the basic capabilities of universities and supporting autonomous innovation through university financial support projects. Since the financial support project differentially supports the government's finances limited to universities with a comparative advantage through fair evaluation, the role and function of the university library, a basic educational facility and core institution that supports education and research, is important. However, university libraries have not been able to actively participate in the government's financial support projects due to financial and manpower shortages, poor environments such as facilities, facilities, and spaces, and low participation rates for students. Therefore, this study investigated and analyzed the program operation cases of 18 university libraries in which libraries participated among 45 universities selected for the ACE project (2010-2016), derived problems and implications, and questioned the roles and achievements of university libraries. Based on the results, strategies and measures to be considered by university libraries in preparation for the government's university financial support projects were proposed.

• Management & Information Systems Review
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• v.26
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• pp.27-60
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• 2008

Researches on the introduction of ERP system kept on examining the critical successful factors (CSFs) that focus on factors to achieve effectively successful projects, and trying to measuring the actual effectiveness of the introduction of ERP system. However, most of the preceding researches on the effectiveness of the introduction of ERP system that was searching devoted effects has been ceased, and actually even researches on the economical results have just done the basic cognitive evaluation of result indicators by many questionnaires instead of objective measuring values, because of the difficulty of measuring the evaluation of the result. Moreover, researches on positive effects of the introduction of ERP on enterprise results and researches that failed to give advantageous effects showed different results each other. And a part of researches reported that only a part of result indicators were partially affected. In this research, we investigated Korean large enterprises or middle-sized enterprises in manufacture industry that introduces SAP R/3 and Oracle package to compare their quantitative financial results after the introduction of ERP system, in order to measure the effects of the ERP system. First, we evaluated the difference of the quantitative financial results before and after the introduction of the ERP system. Second, we evaluated the opportunities shown by the effects after the introduction of the ERP system. Third, we removed the sample of the exchange crisis (IMF) and executed the additional analysis to reflect the average increasing and decreasing rate in the industry, so that pure evaluation can be achieved. Inherent limits of precedent researches are removed and practical effects of the pure introduction of the ERP system are evaluated, so the research of this research is significant. The result of this research is as follows. Because of the introduction of ERP, the rate of turnover of inventory property has increased and sales of preparation inventory property have decreased so that more effective inventory property management has been achieved. Moreover, preparation sales of labor costs and preparation sales of the number of employees have decreased to show the effect of the reduction of labor costs. However, it could no be concluded that we could increase the profit due to the introduction of ERP system. Due to the introduction of ERP, although we concluded that the return on assets (ROA) and the additional value of one-person employee statistically showed obvious differences and increased, the return on equity failed to show obvious differences after the process of introduction of ERP.

• 한국노년학
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• v.40 no.4
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• pp.639-657
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• 2020

The purpose of this study is to analyze the effect of individual differences in recognition of retirement responsibility on financial preparedness for retirement and to examine moderating effect of income-level on the relationships between the two variables, using the 7th Korean Retirement and Income Study(KReIS). Two research methods, descriptive analysis and hierarchical multiple logistic regression(HMLR) analysis, have been conducted. The total number of sample was 3,869 subjects with an average age of 58.9 years and 55.3% males. The results show that only 35.8% of the respondents make financial plans for retirement, and 64.2% did not. Main findings are as follows. First, 65% of respondents take a responsibility for financial preparedness for retirement, compared to 37% in European countries. Second, people with responsibility for their own retirement are more likely to have a financial preparation for retirement than people who think others(family, society, government) have to take a responsibility for retirement instead of them. Third, there is a significant moderating effect of income-level on relationships between recognition of retirement responsibility and financial preparedness for retirement. As income level decreases, the moderating effect reduces the positive effect of recognition of retirement responsibility on financial preparedness for retirement and vice versa. Fourth, as income level increases and educational level is higher, the tendency to prepare financially for retirement is also increasing. Low-income and low-educated people are less likely to have a financial preparation for retirement than their counterparts. The findings suggest that it is necessary to design an effective incentive scheme for financial preparedness for retirement for low-income and low-educated people and to develop various policies and services to encourage them to prepare financially for retirement.