• 제목/요약/키워드: profit analysis

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Differences in Users' Insights and Increase in The Acceptance Level for Using The BYOD Approach in Government, Non-Profit Organizations, and Private Sectors in Saudi Arabia

  • Alghamdi, Ahmed M.;Bahaddad, Adel A.;Almarhabi, Khalid A.
    • International Journal of Computer Science & Network Security
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    • 제22권7호
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    • pp.332-346
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    • 2022
  • Digital transformation represents one of the main obstacles facing several government, private, and non-profit sectors that help stabilize digital transformation in the Arabic region. One of the helpful ways to improve the level of freedom, productivity, and flexibility among employees to accept the BYOD approach is using their own devices to perform their work both in and outside the workplace. This study focuses to present the differences between the main three economic sectors, which represent the most important pillars of the economy in Saudi Arabia within the Kingdom's Vision 2030. BYOD also has great importance to the stakeholders for raising their awareness by expressing the implications, if the concept of BYOD is widely and correctly adopted. The study uses the diffusion of innovation (DOI) framework and quantitative analysis data to determine the main dimensions and important factors that help increase the awareness of the target audience. The number of participants in this study was 830, and the participants are mixing between the government, private, and non-profit sectors. The main findings showed a significant impact of several factors such as the importance of knowledge, ease of use, employee satisfaction, risk awareness, and attention to increase the level of acceptance in three main sectors study for using the BYOD approach widespread and professional use.

농촌지역개발사업이 지역농가의 경제적, 사회문화적, 환경적 요인에 미치는 영향 분석 - 중요도와 실행도의 비교분석을 중심으로 - (The Effects of Rural Village Project on Business, Economic and Social Factor)

  • 정상숙;맹승진;리신호
    • 농촌계획
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    • 제26권1호
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    • pp.77-88
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    • 2020
  • This study had comparatively analyzed the influence factors of the farm village business on the local farmhouses centered on the level of importance and the level of performance. For this, a questionnaire survey had been conducted with 350 local residents who had participated in the Rural Field Forum of 14 villages, including Gyeongsangnam-do, Gyeongsangbuk-do, Chungcheongnam-do, Chungcheongbuk-do, Jeollabuk-do, etc. Excluding the insincere survey questionnaires, the final 232 people had been analyzed. As a result of the analysis of this study, the factors that have the influences on the diverse, rural areas had been compressed into the three factors of the lodging and the program, the special, rural area products, and the transportation and the accessibility. In the level of importance-level of performance analysis, it had been analyzed that the special, rural area products must maintain the continuity, that the transportation accessibility must avoid the excessive endeavor, and that the lodging program had a low priority order. Therefore, it can be said that it is necessary to concentrate the capability of the rural village business in the direction of developing the local specialties in the future. Next, after dividing the level of performance and the level of importance into the two groups each, the multiple group path analysis had been carried out. As a result, in the result of the analysis of the path that has an influence on the economic factor, the path coefficient of the level of importance of the transportation accessibility -> profit increase was 0.195+0.064 and the path coefficient of the level of performance of the transportation accessibility -> profit increase was 0.251+0.074. Therefore, both of them had the statistically significant amounts of the influences. This suggests that the transportation accessibility is an important element of the profit increase of the region. As a result, in the future, the research on the urban and rural exchanges using the even more convenient and inexpensive transportation means is needed. Most of them need the voluntary effort of the residents for being able to creatively develop and sell the native, agricultural, specialty products that are petty. Also, the rural areas need the diversities of the lodging programs and the recreational programs, a convenient reservation system, and the development of a unique tourism experience program. In the future, the researches that had been advanced in the even more detailed domain that is related to these factors are highly expected. Also, the analyses that had been carried out with even more areas and subjects as the targets are needed.

병원경영분석에 관한 사례연구 (A Case Study of Hospital Business Analysis)

  • 이은형;정기선;도기현;김영배
    • 한국병원경영학회지
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    • 제17권1호
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    • pp.79-112
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    • 2012
  • The purpose of this study is to examine the differences of profitability based on the analysis of business and medical service performances of four hospitals in Incheon area with similar size. and to compare hospitals with the best and the worst performances and analyze the factors behind the differences. The differences could be caused by differences in medical service statistics, number of staff, and financial results, etc. The data was acquired through the homepage of the National Tax Service(financial statements for the fiscal year 2009) and the Medical Record Association of Incheon(medical service statistics for the years 2008 and 2009) along with questionnaire survey to the hospitals(personnel data for the year 2009). The results of the study are as follows. Medical profits to medical revenues ratio for the hospitals(referred as Hospital A, B, C, and D) shows, in order, C(8.2%), A(8.0%), B(7.8%), and D(7.4%). However, net income to medical revenues ratio shows otherwise: C(8.5%), D(5.8%), A(3.0%), and B(0.6%). Hospital B shows a high medical profit to revenue ratio but the lowest net income to revenue ratio due to large interest expenses. The leverage ratio of Hospital B is the highest (419.6%), resulting in a very low interest coverage ratio(1.1). On the other hand, Hospital C shows favorable results in both profit ratios, with 8.2% and 8.5% each. Hospital C has the lowest leverage ratio(53.0%) and the highest interest coverage ratio(34.9). Therefore, the results show Hospital C has the best performance while Hospital B the worst. The two hospitals(B and C) show similar results in certain areas and big differences in other areas. The area that has the biggest influence on financial results turns out leverage ratio. Hospital B shows 'very good' to 'good' results in terms of medical service statistics in general. However, the leverage ratio is too high and the liquidity ratio too low, resulting in a very low profit ratio. The results of this study have some limitations in terms of generalization as only four hospitals in Incheon area were selected for the study, resulting in a deficiency in the representativeness of the sample. Further studies with bigger sample size and deeper analysis are expected in this area.

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하락기.하락조정기.상승기.상승조정기에 개인.기관.외국인.Knowledge Base HTS를 이용한 주식 수익률 분석 (The Stocks Profit Rate Analysis which Uses Individual.Engine.foreigner.Knowledge Base HTS at The Bear Period.The Bear Wave Period.The Bull Period.The Bull Wave Period)

  • 이정훈;박대우
    • 한국컴퓨터정보학회논문지
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    • 제15권1호
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    • pp.207-217
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    • 2010
  • 미국의 서브프라임 모기지 사태로 세계 주식시장의 폭락을 가져왔다. 개인 투자자는 외국인과 기관에 비해 손실률이 더 큰 것으로 판단되었다. 따라서 인터넷 HTS를 이용한 주식투자에 있어서 좀 더 과학적이고 기계적인 투자가 필요하다. 본 논문은 하락기 하락조정기 상승기 상승조정기에 개인 기관 외국인 Knowledge Base HTS를 이용한 주식 수익률 분석이다. Knowledge Base HTS인 e-friend를 설치한다. HTS 툴인 추세선, MACD, Bollinger Bands, Stochastic slow의 기능을 이용하여 HTS가 실제 주식 거래에서의 종합주가지수와 기관의 펀드수익률, 외국인 수익률을 비교분석 한다. 일반적으로 5개 종목을 거래한다는 가정 하에 하락기, 하락조정기, 상승기, 상승조정기에 있어서 소형주 5개, 중형주 5개, 대형주 5개의 수익률을 비교함으로서, 실제적인 하락률과 상승률에 관한 수익(손실)율을 비교 연구하여 금융 IT 분야 발전을 연구하는데 의의가 있다.

주택 사업 분석 시스템 구축 : 서울지역 아파트 가격 데이터를 중심으로 (Implementing an Analysis System for Housing Business Based on Seoul Apartment Price Data)

  • 김태훈;이희석;김재윤;전진오;이은식
    • 정보기술과데이타베이스저널
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    • 제6권2호
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    • pp.115-130
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    • 1999
  • The price structure of housing market varies depending upon market price policy rather than low or high price policy because of IMF. The object of this study is to develop an analysis system for analyzing housing market and its demand. The analysis system consists of four major categories: macro index analysis, market decision analysis, housing market analysis, and consumer analysis. We model each category by using a variety of techniques such as generalized linear model, categorical analysis, bubble analysis, drill-down analysis, price sensitivity meter analysis, optimum price index analysis, profit index measurement analysis, correspondence analysis, conjoint analysis, and multidimensional scaling analysis. Seoul apartment data is analyzed to demonstrate the practical usefulness of the system.

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시설부담금 산정에 관한 분쟁 사례 연구 (A Case Study on Installation Charges Dispute Settlement by Benefits Analysis)

  • 이태식;이동욱;전영준;곽동구
    • 한국중재학회지:중재연구
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    • 제20권1호
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    • pp.169-189
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    • 2010
  • Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.

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TDABC와 공헌이익분석을 통한 항만배후단지 물류센터 원가관리 사례연구 (A Case Study on Costing Management of a Logistics Warehouse in Port Distri-park by Time-Driven ABC and Contribution Margin Analysis)

  • 정지영;안기명
    • 한국항만경제학회지
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    • 제31권3호
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    • pp.167-186
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    • 2015
  • 본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

가스터빈 엔진 정비 의사결정 지원시스템 개발 (A Development of Maintenance Decision Support System for Gas Turbine Engine)

  • 기자영;강명철;이명국;노홍석
    • 한국추진공학회:학술대회논문집
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    • 한국추진공학회 2012년도 제38회 춘계학술대회논문집
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    • pp.586-591
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    • 2012
  • 군산 복합화력 발전소에서 운용중인 가스터빈 엔진의 정비 의사 결정을 지원하기 위한 솔루션을 개발하였다. 솔루션은 온라인 상태감시, 기간별 성능 경향분석, 최적 압축기 세정주기 분석, 고온부품 관리 모듈로 구성되어 있다. 운용자가 엔진의 상태 분석 결과를 쉽게 모니터하고 그에 따른 정비의사를 결정할 수 있도록 GUI 플랫폼을 적용하였다. 온라인 상태감시 모듈에서는 기준 성능 대비 실시간 계측데이터의 차이를 분석하여 엔진의 성능저하율을 가시적으로 제시한다. 최적 압축기 세정주기 분석 모듈에서는 경제성 평가 알고리즘을 통해 정비 소요 비용과 성능 저하에 따른 비용 손실의 분석을 통해 순이익이 최대가 되는 세정주기를 제시한다. 엔진의 상태 및 주요 정보를 종합적으로 분석하여 제공함으로써 최적 정비 및 운용이 가능하도록 의사 결정을 지원한다.

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협동조합 조합원의 사내기업가정신이 재무적 성과와 사회적 성과에 미치는 효과 및 변혁적 리더십의 조절효과 (The Relationship Between Corporate Entrepreneurship and Performance, and the Moderating Effect of CEO's Transformational Leadership in Entrepreneurs' Cooperative)

  • 이승일;안관영
    • 벤처창업연구
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    • 제11권6호
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    • pp.99-109
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    • 2016
  • 자본주의 경제가 시장 지향적으로 무한 경쟁을 추구하면서 많은 부작용이 나타나고 있다. 부익부빈익빈, 고용감소와 청년실업율의 증가와 같은 부작용이 나타나면서 경제민주화의 요구가 거세게 나타나고 있다. 이러한 변화의 시점에서 대안으로서 주목받고 있는 것이 협동조합이다. 이는 협동조합은 이용자 소유의 사업체로서 고용창출이 가능하고 단기적 이윤추구보다는 장기적 관점에서 지역사회와의 공존을 추구하기 때문이다. 협동조합이 이용자가 사업주체와 같은 역할을 하기 때문에 이들이 인지하는 사내기업가정신은 성과에 미칠 가능성이 크다는 점, 그리고 대부분의 협동조합이 십 여 명 이내의 적은 규모이며 비교적 역사가 짧아서 조합장의 리더십 또한 성과에 많은 영향을 미칠 것이라는 점에서 본 연구는 조합원들의 사내기업가정신과 성과의 관계, 그리고 이러한 관계에서 조합장 변혁적 리더십의 조절효과를 실증 분석하고자 하였다. 실증분석을 위한 자료는 설문지를 이용하였으며, 설문은 수도권 및 강원 영서지역의 사업자 협동조합 조합원을 대상으로 하였다. 사내기업가정신이 협동조합의 성과에 미치는 효과 및 조합장 변혁적 리더십의 조절효과를 분석한 결과, 사내기업가정신의 구성요소 중 위험감수성은 재무적 성과인 매출액증가, 수익증가와 사회적 성과인 고용증가 모두에 대해 긍정적 영향을 미치는 것으로 나타났다. 그리고 진취성은 매출액증가와 수익증가에 긍정적 영향을 미치고, 혁신성은 모든 성과 요소에 유의적 영향을 미치지 않는 것으로 나타났다. 변혁적 리더십의 조절효과에 대한 분석결과, 혁신성의 경우 성과에 직접적 영향이 없지만 조합장이 카리스마와 개별적 배려, 지적자극 리더십을 발휘할 때 매출액증가와 수익증가에 긍정적 영향을 미칠 수 있는 것으로 분석되었다. 이상의 분석결과 협동조합의 경우 매출액이나 수익과 같은 재무적 성과 제고를 위해서는 조합원들의 위험감수성이나 진취성이 효과적임을 알 수 있다. 따라서 경영의 안정성에 안주하기 보다는 위험을 감수하더라도 고수익을 추구하고 동업종 조합이나 기업에 비해 경쟁우위를 추구하는 분위기를 조성하는 것이 바람직할 것이다. 그리고 변혁적 리더십도 성과에 긍정적 영향을 미친다는 점에서 조합장은 조합원들에게 비전을 제시하고, 다양한 의견을 논의하며, 조합원 개개인에 대해 관심과 배려를 보여주는 리더십이 필요하다.

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Explaining Dividend Payout: Evidence from Malaysia's Blue-Chip Companies

  • CHE-YAHYA, Norliza;ALYASA-GAN, Siti Sarah
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.783-793
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    • 2020
  • This research investigates the explanatory factors governing the dividend payout to shareholders of blue-chip companies listed on Bursa Malaysia. In spite of continuous attention offered by empirical research on dividend payout of publicly-listed companies, paradoxically only few studies exclusively examined the explanatory factors from the perspective of blue-chip companies. Recognizing the capability of blue-chip companies to serve as a stalwart indicator of stock market condition as well as a consistent income source to shareholders, more research should be carried out for better inference on the companies' dividend payout decision. This research is using 522 observations from a sample of 18 Malaysian blue-chip companies over a 29-year period (1990 to 2019) and utilizes a panel data regression analysis for the estimation of the impact of eight factors, namely, systematic risk, leverage, free cash flow, lagged dividends, market-to-book value, profit growth, total asset turnover, and company size. Measuring dividend payout using two specifications (dividend/earnings and dividend/total assets), this research reveals that systematic risk and free cash flow have a significant and negative impact on dividend payout. Meanwhile, past year dividends, market-to-book value, profit growth, total asset turnover and company size have a significant and positive impact on dividend payout.