• 경제분석
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• 제25권3호
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• pp.70-99
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• 2019

본 연구는 주가지수, 원달러 환율, 국채수익률 및 신용스프레드로 구성된 Stochastic volatility-in-mean VAR 모형을 이용하여 금융시장 불확실성이 금융시장에 미치는 효과를 분석하였다. 첫째, 불확실성 증가충격의 효과는 경기후퇴적(recessionary)이며, 특히 주가 하락효과와 원달러 환율 상승효과가 강력한 것으로 나타났다. 둘째, 금융시장 스트레스에 따른 국면전환(regime shift) 효과에 대한 분석에서는 금융시장 위기 기간 중 불확실성의 효과가 평상시에 비해 더욱 강력해진다는 결과를 얻었다. 마지막으로 금융시장 불확실성 증가는 금융부문을 넘어 실물부문까지 영향을 미치는 실질효과 가능성에 대한 증거가 제시되었다.

• Human Ecology Research
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• 제54권4호
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• pp.385-395
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• 2016

This study examines the effects of consumer socialization on Korean adolescent impulsive buying behavior. The current study used the third and sixth waves from the Korean Education and Employment Panel (KEEP) survey that has been administered by the Korea Research Institute for Vocational Education and Training since 2004. The subjects were high school juniors and university sophomores in 2006 and 2009, respectively. The final sample for panel regression analysis included 1,718 individuals. Two major agents of socialization (school and parents) were utilized in our model. Parent financial behavior (if the parents had savings) and the effectiveness/helpfulness of economics education in middle or high school were included in our estimation model. Two categories were included as individual factors: (1) psychological aspects and personal traits covering variables such as stress from self-image, academic stress, self-regulation, and a tendency of risky behavior and (2) financial behavior and attitudes, which include work experience, amount of money in hand, shopping habits, and if parental financial support is expected after high school graduation. The results from a random effects model revealed that the effects of consumer socialization through school was marginally significant, while through parents was not. Stress from self-image and the level of self-regulation were found to be significant. Neither risky behavior nor academic stress were a significant factor for impulsive buying behavior. The amount of money available in hand and shopping habits showed a significant influence. Implications for educators, parents and policy makers are identified.

• 디지털융복합연구
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• 제16권6호
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• pp.45-51
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• 2018

자본시장에서 올바른 경제적 의사결정을 위해서는 재무이해력에 대한 수준을 향상시킬 필요성이 제기되어 왔으며, 선진국을 중심으로 재무적 문제에 대한 대응력을 키우고 경제적 환경변화에 대처하기 위해 재무이해력 교육을 강화시켜왔다. 본 연구에서는 K대 학생들의 재무이해력 수준 향상이라는 목표를 가지고 시행한 교양회계 교육이 효과가 있는지 분석하였다. 교양회계 과목을 개설한 후 각 단계별로 테스트를 거쳐 재무이해력 수준의 효과를 분석하였다. 분석결과 교양회계 과목 교육 후 학생들의 재무이해력 수준이 높아짐을 알 수 있었다. 이러한 결과는 재무이해력 향상을 위해 교양회계 과목 교육의 실효성이 높다는 것을 의미하며, 각 학교에서 재무이해력 증진 프로그램 마련 시 교양회계 과목이 유용함을 보여주는 결과이다.

• 한국콘텐츠학회논문지
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• 제18권12호
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• pp.299-308
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• 2018

현대 사회에서 재무적 이해에 대한 기본적 소양은 안정적인 경제활동을 위해 매우 중요한 것으로 인식되고 있다. 선진국의 경우 재무이해력 수준을 높이기 위해 다양한 정규 교육과정과 프로그램을 운영하고 있으나 우리나라의 경우 미흡한 수준이다. 이러한 현실을 인식하여 본 연구는 K대 학생들의 재무이해력 수준을 살펴보고 교양회계 교육이 재무이해력 수준을 향상시키는데 유용한 도구가 될 수 있는지 분석하였다. 연구결과 교양회계 교육을 실시한 이후 K대 학생들의 재무이해력 수준은 매우 높은 것으로 확인되어 재무 이해력 향상을 위한 교양회계 교육은 매우 실효성이 높은 것으로 판단된다. 다만 전공별, 학년별로 각 부문에서 차이가 존재하여 재무이해력 향상을 위한 제도적 프로그램 마련 시 맞춤형 교육 프로그램을 개발해야 할 필요성이 있다.

• 한국인터넷방송통신학회논문지
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• 제16권2호
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• pp.1-8
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• 2016

정보통신기술의 발달 및 인터넷 이용의 활성화로 간편결제 등 금융과 정보통신기술의 융합된 핀테크 산업이 활성화 되고 있다. 하지만 현재 법규 상 금융사고 발생 시 금융회사, 핀테크 업체와 소비자 간의 책임이 모호하고 금융기관 또는 전자금융업자가 손해배상을 해야 하는 경우 전자금융거래법 제정('06년) 당시 지정된 전자금융사고 책임이행 보험 가입 최저한도와 현재 전자금융거래 규모, 사고 발생 추이, 보안 투자 규모 등을 비교했을 때 현실적으로 적정하다고 보기 어렵다. 이에 본 논문에서는 국내 금융사고의 현황과 사후처리를 파악하고 현재 사이버 배상책임보험의 한계와 변경 필요성을 지적하고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.175-181
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• 2023

Competition assures improved products and services to meet customers' needs. The soundness of a firm's financial health is crucial for the country's economic well-being. Distressed companies cause investor panic, which has a knock-on effect on the economy and leads to a deterioration in the image and value of the companies. This paper aims to empirically investigate the influence of competition on financial distress (FD) in the healthcare industry using the Altman Zscore values as the proxy for FD. This study uses secondary data from ten healthcare companies operating in India between 2016 and 2020. The study's findings indicate a significant negative relation with the exogenous variables of the study, implying that a higher level of competition enhances a firm's FD or adversely affects financial health. The main implication of the study is two-pronged. Firstly, the firms' managers and decision-makers need not worry about competition as a deterrent to stability. Secondly, the policymakers need not be concerned that high competition may lead to financial stress for the firms. Therefore, this paper concludes that competition is good for firms operating in India.

• 대한안전경영과학회지
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• 제14권3호
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• pp.193-205
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• 2012

Since manufacturing and supplying corporations today come to view their practice of SCM as important, it becomes essential to analyze and control the structural relationship between the information sharing among corporations and the performances resulting from their practice of SCM. It is thus the purpose of this paper to examine the factors that may prompt corporations to implement SCM by means of analyses into the relationship between information sharing and practice of SCM which corporations should lay stress on as well as the relationship between financial and non-financial performances of corporations. The findings of the study can be summed up as follows: First, as for the relationship between information sharing among and practice of SCM by corporations, information sharing among corporations turned out to affect such factors of implementing their SCM as trust, commitment mutual dependence. Consequently, corporations are requested to endeavor to implement SCM itself faithfully if they really aim to achieve their performances by practice of SCM and, at the same time, to make efforts to obtain understanding and support for information sharing among themselves. Second, from the analysis of the relationship between SCM and financial as well as non-financial performances of corporations, it was found that trust, a factor of SCM practice, had influence upon non-financial performances of corporations, but not upon their financial performances, while commitment and mutual dependence affected both financial and non-financial achievements of corporations. Therefore, it was made clear from the analysis that the decision and systematic control of SCM activities which best suit to a corporation play an important role in improving its financial and non-financial performances, because they greatly depend on the implementing extent of SCM factors such as trust, commitment and mutual dependence among corporations.

• 가정과삶의질연구
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• 제14권2호
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• pp.19-34
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• 1996

This study was designed to investigate the quality of life among middle-aged men and women in Seoul. The primary purposes were to describe perceived life quality of the middle-aged and to examine the relationship among the selected variables. The data for this study were collected utilizing multistage area random sampling method 524 respondents were analyzed using SPSS PC+ statistical package. The major findings are as follows: 1. The level of life quality perceived by middle-aged was 4.7 out of 7 and relatively normally distributed. 2. The quality of life of middle-aged were differed by occupation family income amount of saving home ownership religion and residence. 3. The correlates of life quality were family life satisfaction job satisfaction financial satisfaction health satisfaction leisure satisfaction and stress. 4. Among the variables family life satisfaction was the strongest predictor variable. Thirty six percent of the total variances were explained by family life atisfaction job satisfaction stress health satisfaction and financial satisfaction.

• 가족자원경영과 정책
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• 제11권3호
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• pp.23-43
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• 2007

The purpose of this study was to examine how college students' attitudes toward the use of money and credit cards have affected their financial management practices. The data were collected from 231 college students in Seoul using by a self administered questionnaire. Frequencies, factor analyses, t-tests, ANOVA, and multiple regression were conducted using by SPSSWIN 12.0. The results from this study were as follows. First, results of the factor analysis of attitudes toward the use of money were divided into 5 dimensions such as instrument of ostentation, sufficiency of desire, source of anxiety, diligence and economy, and instrument of preparation for the future. Attitudes toward the uses of credit cards were divided into 3 dimensions, such as positive affection, cognition of reverse function, and attitudes of use-behavior. Financial management practices were divided into 2 dimensions: planning and performing. Second, social-demographical & economical factors, among such as gender, allowance, financial stress, number of credit -cards possessed, and expenses of credit -cards totals each month were significant in the regression analyses for the financial management practices. The results indicate that attitudes toward the use of money have a bigger effect on financial management practices than attitudes towards credit cards. Specifically, attitudes toward the use of money as an instrument of preparation for the future had the most effect on the financial management practices. These results imply that for sound financial management practices to take place, there needs to be education on attitudes toward the use of money.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.649-657
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• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.