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The Effect of Financial Ratios on Credit Rating by Adoption of K-IFRS (K-IFRS 도입에 따른 재무비율이 신용평가에 미치는 영향)

  • Wang, Hyun-Sun
    • Management & Information Systems Review
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    • v.35 no.4
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    • pp.37-56
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    • 2016
  • This study investigates how adapting of K-IFRS effects NI and OCI affecting of credit rating on changing of the period and variable by using samples of around adapting of K-IFRS. First of all, after adapting of K-IFRS(2011-2013), it was noticeable that how NI affecting after adapting of K-IFRS(2007-2010) had been increased more than that of before affecting of K-IFRS. However, there was not a single difference in affecting OCI on credit rating comparing to the past of adapting of K-IFRS. Second, it seemed like NI affected more after adapting of K-IFRS(2011-2013). The first year of K-IFRS had bigger incremental effect than after adapting of K-IFRS. However, after adapting of K-IFRS, OCI affecting on credit rating had no ncremental effect. Third, it seemed like NI in the first year affected more than OCI on credit rating. After adapting(2012-2013) of K-IFRS, it seemed like NI and OCI do not affect on credit rating. To interpret this, NI and OCI affected the first year of adapting of K-IFRS; therefore, adapting of K-IFRS affected without affecting financial ratio on adapting credit rating. As the time goes on, it can be expected that adapting K-IFRS became stable; therefore, extra incremental effect will not be seen comparing to the early adaption. The implication of this study is when information users use credit rating, they have to concern of affecting of K-IFRS. This is because NI in financial ratio is affecting on credit rating.

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A Study of the Client′s Importance Perception on the Factors Affecting the Foodservice Management Contract (위탁급식 업체선정에 영향 미치는 요인에 대한 고객사의 중요도 인식 조사)

  • 김현아;양일선;이보숙;박진영
    • Journal of Nutrition and Health
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    • v.37 no.5
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    • pp.406-414
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    • 2004
  • The purposes of this study were 1) to investigate the importance level on factors affecting the foodservice management contract perceived by the clients in the office building, government and public offices and manufacturing company in Seoul and Kyungi 2) to compare the perceived importance levels of the present contract and future contract 3) to compare the perceived importance levels of the competitive bid with those of the private contract. To collect the data on the perceived importance level on the affecting the foodservice management contract, the questionnaires were developed by the delphi technique and modified by the pilot test. The questionnaires consisted of 4 categories and 19 items on the factors affecting the foodservice management contract and the importance level on the factors were measured by 5-likert scale. From March 12 to April 13 in 2003, the self-administrative questionnaires were mailed to 280 clients. The questionnaires were responded from the 50 clients (respondent rate: 25%). On the factors affecting the present contract and the future contract, among the 4 categories (the appropriateness of foodservice operation plan, the evaluation of the foodservice company, sales ability, the conditions of the cost in the contract), the importance level of the appropriateness of foodservice operation plan was higher than those of the other categories. In the comparison of the perceived importance level between the present contract and the future contract, the importance level of 4 items (sanitation and safety management plan, menu management plan, service management plan, food cost per meal) in the future contract were significantly higher than those in the present contract (p<.01, p<.05, p<.05, p<.01). There were the significant differences between the private contract and competitive bid on the factors affecting the present contract in the 3 items, which were $\ulcorner$renewal plan for interior and environment$\lrcorner$, $\ulcorner$strategic alliance with the contractor$\lrcorner$, $\ulcorner$lobby of the foodservice company$\lrcorner$ (p<.05, p<.05, p<.05). And on the factors affecting the future contract, there were significant differences in the 2 items, which were $\ulcorner$renewal plan for interior and environment$\lrcorner$and $\ulcorner$cost per meal$\lrcorner$in comparing the competitive bid and private contract (p<.05, p<.01). The clients perceived the appropriateness of foodservice operation plan was more important than the other categories in the future foodservice management contract. It was proposed that the foodservice management contract company should focus on the foodservice operation to satisfy the customers and clients in order to get more contract in the future.

Factors Affecting Ethical Consumption: Applying Extended Planned Behavior Theory and Motivation Theory (확장된 계획된 행위이론과 동기이론에 기한 소비자의 윤리적 소비행위에 미치는 영향요인 분석 연구)

  • KIM, Pil Rye;PARK, Sang Beom
    • The Journal of Industrial Distribution & Business
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    • v.13 no.4
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    • pp.15-34
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    • 2022
  • Purpose: The purpose of this study is to grasp the concept of ethical consumption that is inevitably one of the behaviors of consumption and to find factors affecting ethical consumption. The most special idea of this study is including motive in the research model. And motive will influence the factors affecting the intention to behave. Research design, data, and methodology: Considering variables affecting ethical consumption, we first adopted the T theory of Planned Behavior. There are three variables of attitude, subjective norm, and perceived behavior control in the model. In addition to variables used in the Planned Behavior Theory, ethical duty, self-identity, motive, neutralization, ambivalence are included in the study. Questionnaires are made for survey, and investigation was conducted from 1th March to 11th of March. Total 360 copies are used for analysis. SPSS version 23 was used for analysis. Results: Study results show that first, the variables of attitude, subjective norm, perceived behavioral control, ethical duty, self-identity are turned to be statistically significant factors affecting ethical consumption intention. In this study, we defined the ethical consumption as voluntary, self-sacrifice needed, and additional efforts required behavior, therefore motive thought to be needed at fist for individual consumer to form intention. For neutralization and ambivalence, neutralization does not affect ethical consumption directly or indirectly, but we found ambivalence has moderating effect while motive affecting attitude, perceived behavior control, self-identity and has moderating effect while attitude, subjective nom, perceived behavior control, self-identity affects intention. Ambivalence means individual consumer's thought or preoccupation toward ethical consumption, in other words, consumer may have fiendly or unfriendly, positive or negative impression to it. Overall, motive and ambivalence are important factors for ethical consumption. Motive plays some role from the start influencing main factors affecting ethical consumption. Ambivalence also functions by moderating variables. Thinking of ambivalence taking account of essence of ethical consumption, some consumers may have pretext or justification for not doing ethical consumption which may again annoy themselves. Conclusions: In conclusion, for intention to ethical consumption to be formed motive should be activated beforehand and ambivalence should be considered. Negative ambivalence toward ethical consumption should be removed and positive ambivalence should be developed.

Factors of Welfare Recognition toward Health Insurance and Health Care: Using 2013 Korea Welfare Panel Study (건강보험 및 보건의료에 대한 복지인식에 영향을 주는 요인: 2013년 한국복지패널 자료를 이용하여)

  • Park, Young-Hee
    • The Korean Journal of Health Service Management
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    • v.9 no.3
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    • pp.115-126
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    • 2015
  • Objectives : This research was performed to investigate the characteristics and determination factors of health care policy satisfaction and welfare recognition for health insurance & health care financing. Methods : The utilized data were 4,174 cases who responded to a welfare recognition survey in the 8th wave of the Korea Welfare Panel Study (2013). The statistical methodology used in this study is the multiple regression model. Results : The significant affecting factors of health care policy satisfaction were age, education, household income, welfare attitudes, and health status. Medical utilization & private medical insurance were not related to health care policy satisfaction. The affecting factors of health insurance reinforcement were age, health status, welfare attitudes. The affecting factors of health care financing expansion were age, economic activity type, medical utilization, welfare attitudes. The affecting factors of welfare attitudes were age, economic activity type, household income, health insurance, and health status. Conclusions : Health care policy satisfaction, health insurance reinforcement, and health care financing expansion were all affected by age and welfare attitude; but this was not the case for private health insurance. This study recommended that the Korean government provide active planning for reinforcement of health insurance and publicity of the health care system in order to accord with the prospects of people.

Factors Affecting Depression of Korean Female University Students (전국 여대생의 우울 영향 요인)

  • Lee, Kyung-Sook;Koh, Chin-Kang;Kim, Joo Hyun;Son, Haeng-Mi;Song, Mi Ryeong;Yu, Su Jeong;Cho, Kyung Sook
    • Journal of muscle and joint health
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    • v.20 no.2
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    • pp.112-121
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    • 2013
  • Purpose: This purpose of study was to examine the degree of the depression and to identify the affecting factors on the depression of Korean female university students. Methods: A cross-sectional descriptive study design was used. Data were collected from 448 female university students. Participants completed a self-reported questionnaire including general characteristics, depression, well-being, stress, self-efficacy, social support, coping, self-esteem, and temperament. Results: The mean of Beck's Depression Inventory was 11.07. The affecting factors on the depression of female university students were stress, well-being, self-esteem, health status and major. The proportion of variance explained by these affecting factors was 50.0%. Conclusion: Depression among female university students were associated with various factors. Considering these factors, intervention programs should be developed to reduce depression of female university students.

Factors affecting Body Weight Control Behavior of Female College Students (일부 여대생들의 체중조절행위에 영향을 미치는 요인)

  • Jung, Yun Kyoung;Tae, Young Sook
    • Korean Journal of Adult Nursing
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    • v.16 no.4
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    • pp.545-555
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    • 2004
  • Purpose: the purposes of this study were: to contribute to maintaining and promoting health for female college students by identifying their body weight control behaviors and the Affecting factors; and, to serve as a basis for the development of weight control programs to orient their weight management to a desirable direction specifically for those who have low or normal body weight but still practice body weight control in a way that is neither useful nor desirable. Method: The data were analyzed by the SPSS/PC 10.0 statistical program using frequency, percentage, mean, standard deviation, t-test, ANOVA, Pearson's correlation coefficient, and the Stepwise multiple regression. Result: The main predictive factors affecting body weight control was 'between - meal snack', 'family support', 'satisfaction with their diet', 'possession of secret method for weight loss', 'body image', 'satisfaction with university life', and 'interest in weight control'. Conclusion: It may be necessary to develope educational programs on weight control for female collegians in consideration of affecting body weight control behavior.

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Suicidal Ideation and Affecting Factors in Male Korean Baby Boomers (한국 베이비붐세대 남성의 자살생각과 영향 요인)

  • Kim, Hyung-Seon;Park, Min-Jeong
    • Journal of Korean Public Health Nursing
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    • v.29 no.1
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    • pp.67-78
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    • 2015
  • Purpose: The purpose of this study is to measure suicidal ideation and to investigate the affecting factors in male baby boomers using Korea Health Panel Data 2011. Methods: The Korea Health Panel Data 2011 were collected from June to December 2011 by Korea Institute for Health and Social Affairs and National Health Insurance Corporation and included 908 people who responded to the question regarding suicidal ideation. The data were analyzed by chi-square and multiple logistic regression using SPSS WIN 20.0 program. Results: The ratio of suicidal ideation was 6.1% in male baby boomers. Affecting factors of suicidal ideation in male baby boomers showed that presence of depression, frustrating experience, and regular diet had more suicidal ideation by 10.90 times (CI 5.14-23.18), 7.78 times (CI 1.98-30.51), 3.38 times (CI 1.65-6.90), respectively. Conclusion: This study is meaningful as an attempt to measure suicidal ideation and to analyze affecting factors with suicidal ideation in male baby boomers. Further study including careful and thorough examination may be needed.

A Study on the Pedestrian Safety Education for Elementary School Children (국민학교 어린이의 보행자 교통안전교육에 관한 연구 - 교통안전 지식, 태도 및 실천을 중심으로 -)

  • 강희숙
    • Korean Journal of Health Education and Promotion
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    • v.10 no.1
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    • pp.61-71
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    • 1993
  • Pedestrian injury have been the most important cause of death in children 1 to 14 years of age. This study was attempted to analyze the status and factors of the pedestrian safety education for primary school children. The purpose of this study was to provide the baseline study on pedestrian safety education. The data were collected from 313 respondents of 5th grade elementary school children in Seoul during April 26 through May 6, 1993. The data were cross tabulated for percent distribution and analyzed by multiple regression using SAS for personal computer program package. Major findings are as follows: (1) 50% of the respondents had never received any safety education for Pedestrian. The primary provider of pedestrian safety education was parent. (2) Respondents' knowledge on traffic rules, traffic signals, natures of motor vehicle is high(above 88%). (3) Respondents are very negative to the attitude of playing on the street and transversing under d1e overpass(about 80%). (4) 58% of respondents had never played on the street and 49% of respondents had never run on the street. (5) Factors affecting the knowledge of traffic safety was respondents' sex and job of their mothers(p<0.05). (6) Factors affecting the attitude of traffic safety was economic status(p<0.01). (7) Factors affecting the practice of traffic safety was education of respondents' fathers. (8) The multiple regression analysis showed that sex was statistically significant in affecting traffic accident of pedestrians (p=0.05). In order to prevent children's traffic accidents, education for pedestrians' safety by both parents and teachers should be strengthened.

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The Study on the Factor Affecting Job Finding Stress of University Students Majoring Occupational Therapy -Focused on the Busan City and Kyungnam Province- (작업치료전공 대학생의 취업스트레스에 영향을 미치는 요인 -부산·경남지역을 중심으로-)

  • Yoon, Tae-Hyung
    • The Korean Journal of Health Service Management
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    • v.7 no.2
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    • pp.135-148
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    • 2013
  • The aim of this study is to analyze affecting factor on the job finding stress of university students majoring occupational therapy. We collected data for 7days from 12 to 19 July, 2012. This study was surveyed 270 university students majoring occupational therapy was located in the Pusan and South Kyungnam region. It was found that mean score of the job find stress was $2.12{\pm}0.57$. There was statistically significant difference in the physical symptom, depression, anxiety and sub-domain on the job finding stress by gender, age, the economic status, region of birth, the state of employment, employment determinants, job finding stress relief, advice for job finding(p<0.05). From the multiple regression analysis, it was found that affecting factor on the job finding stress was personal characteristics, job related characteristics, stress relief characteristics, physical symptom, depression, anxiety which was statistically significant difference(p<0.05). As a result, we could know that they must relieve the physical symptom, depression and anxiety for lowering job finding stress of university student majoring occupational student.

FE-based Strip Mean Temperature Prediction On-Line Model in Hot Strip Finishing Mill by using Dimensional Analysis (차원해석을 통한 열간 사상압연중 온도해석모델 개발)

  • 이중형;곽우진;황상무
    • Proceedings of the Korean Society for Technology of Plasticity Conference
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    • 2003.05a
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    • pp.176-179
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    • 2003
  • The mean temperature prediction of strip is very important in hot strip finishing mill because of affecting on product quality and shape. Also, temperature can be used by basic information in other on-line control models with affecting control accuracy in factory. So, FE based on-line temperature model was developed for predicting strip mean temperature accurately in various process conditions and factory environments. There are many variables in affecting strip mean temperature in on-line states of factory. But some problems are occurred in considering all variables for making temperature model because of the bad efficiency of regression or fitting analysis. In this report, we have adopted dimensional analysis for solving these problems. We have many variables with dimensions affecting strip temperature but we are able to make non-dimensional variables less than dimensional variables from the combination of dimensional variables caused by PI-Theorem in fluid mechanics. The developed models are divided by two parts. The one is interstand temperature prediction model. The other is roll gap temperature model.

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