• Title/Summary/Keyword: Finacial analysis

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The Analysis of the Profitability of Silk Reeling Industry in Korea (제사업의 수익성 결정요인 분석)

  • 남중희
    • Journal of Sericultural and Entomological Science
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    • v.22 no.1
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    • pp.63-68
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    • 1980
  • The purpose of this analysis is to collect the information on managerial aspects for improving the profitability of silk reeling industry in Korea. Various finacial statistics including balance sheet, profit and loss statement and manufacturing cost statement were analyzed by use of 21 randomly selected enterprise data prepared report by Korea sericultural association during 1972∼1974. The results are as follows. 1. The ratio of profit to sales is the most important factor affecting the profitability of silk reeling industry. 2. This ratio is controlled by the general management and selling cost. 3. The ratio of manufacturing expenses shows a high correlation to the production cost of raw silk.

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Managerial Aspects of Institutional Household: Comparisons with Family, Public, & For-Profit Organizations (공공가정의 관리적 특성에 관한 연구: 가정, 공공조직, 영리적 부양경영체와의 비교)

  • 김난도
    • Journal of Family Resource Management and Policy Review
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    • v.3 no.2
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    • pp.77-89
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    • 1999
  • This study examines managerial aspects of the institutional household(IH) whose importances become crucial in modern society. To analyze idiosyncratic managerial characteristics of the IH, the study delves into three aspects of IH in comparison with other organizations such as family, public organizations, for-profit organizations. The comparison is done in the reference of $\circled1$ conceptual elements, $\circled2$ general managerial settings, and $\circled3$ practical managerial processes including planning, organizational, personnel and human resources development, and finacial management. The analysis shows us that the IH possesses both common and unique characteristics and needs to develop its generic managerial theories.

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The Subjective Financial Well-Being Among Urban Households Based on a System's Approach (체계론적 관점에서 본 가정의 주관적 재정복지에 관한 연구)

  • 김연정;김순미
    • Journal of Families and Better Life
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    • v.9 no.2
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    • pp.103-117
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    • 1991
  • The purpose of this study was to investigate causal relations of resources and demands, family financial management and subjective financial wee-being among urban households by applying a system's approach. The data were collected through the questionnaire whose respondent were 455 housewives in Seoul. The data were analyzed by various statistical methods such as Frequency. Percentile, ANOVA , F-test, T-test, Pearson's correlation analysis, Multiple Regression Analysis. Path Analysis. The results of this research were as follows. 1) The level of subjective financial wee-being among urban households exceeded the middle level. It had significant differences according to resource variables such as age of housewife. education level of housewife, housewife's occupation, househead's occupation. per capita income, debt/net asset ratio, and according to demand variables such as aspiration, expectancy, perception of financial progress, relative deprivation. 2) The level of subjective financial well-being among urban households according to level of family financial management capability has significant differences. Therefore, the higher family financial management capability, the higher level of subjective financial well-being. 3) Among all variables affecting the subjective financial well-being among urban households. aspiration had the highest relative influence on the subjective financial well-being and per capita income, occupation of househead and family financial management variables were in this order. 4) Among all variables affecting the subjective financial well-being among urban households aspiration, occupation of househead, per capita income and finacial management variables had direct effect on subjective financial well-being . Besides housewife's education level, aspiration and per capita income had indirect effect on it through family financial management.

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Does Bankruptcy Matter in Non-Banking Financial Sector Companies?: Evidence from Indonesia

  • DWIARTI, Rina;HAZMI, Shadrina;SANTOSA, Awan;RAHMAN, Zainur
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.441-449
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    • 2021
  • Bankruptcy is indicated by the inability of the company to meet its maturity obligations. The Covid-19 pandemic has had a terrible impact on the economy and businesses. The aim of this study to determine the effect of the ratios of activity, growth, leverage, and profitability in predicting bankruptcy projected by earnings per share (EPS). The sample of this research was non-banking financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 and the purposive sampling technique was used. The data analysis method used was the logistic regression method to test the hypotheses. Company growth shows the company's ability to manage sales and generate high company profits, as such, the probability of the company experiencing bankruptcy will be lower. The results of this study showed that the debt to assets ratio (DAR), debt to equity ratio (DER), and return on assets (ROA) can predict bankruptcy. Meanwhile, this research found that the total assets turnover (TATO) ratio, sales growth, and net profit margin (NPM) cannot be used to predict bankruptcy.

An Empirical Study on Variables Affecting Warrant Pricing of Japan (Warrant 가격 결정변수에 관한 실증연구)

  • Dong-Hwan Kim
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.1 no.2
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    • pp.85-92
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    • 2000
  • Warrants are often described as call potions written tv firms on their own stock. However, a call option is a pure side bet; i.e., none of the cash flows associated with the call's sale or exercise involves the firm. Issuing warrants on the other hand, can affect the firm's aggregate level of investment, composition of its capital structure. and the price of the stock on which warrant can be exercised. The problem of the warrant pricing can be solved by using of multivariate data analysis techniques, such as regression analysis or discriminant analysis, instead of OPM. The value of this approach is that we can evlauate the relative importance of each independent variable which affect a price of a warrant. This study empirically examines the Japanese warrant pricing by multiple regression analysis using a sample or 300 observations traded on Tokyo Stock Exchange during the periods between 1995 and 1996.

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Research on the Resources Investigations of Small Hydropower Generation in Northern Gyeong-Buk Area (경북 북부지역 소수력발전 자원조사에 관한 연구)

  • Kim, Jung-Hun;Kim, Dong-Hyun;Hwang, Jong-Kyu;Kim, Sungwon
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.31 no.5B
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    • pp.459-466
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    • 2011
  • In this study, the resources investigations of small hydropower generation were carried out for the five proposed sites in northern Gyeong-buk area. They consisted of the discharge measurements, rating-curve, flow duration curves, electricity generation, and economic analysis, respectively. The basic data were suggested to select the optimal small hydropower sites in northern Gyeong-buk area. The sites for Yecheon Gun and Munsu Myeon as a result are the best proposed ones using economic analysis. We considered, however, that the finacial benefit for small hydropower development may be small under 500 kW facility. The optimal proposed site over 500 kW facility was suggested as Yeongyang Gun in this study.

Mental Confliets Urban Korean Housewives A Qualitative Analysis of 20 Interviews (도시주부의 갈등에 대한 실사례분석 연구-20명의 심층면접을 중심으로-)

  • Jo, Yeong-Suk
    • The Korean Nurse
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    • v.28 no.3
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    • pp.83-93
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    • 1989
  • This study analysed marital comflicts, related factors, and adjustments to those conflicts described by urban Korean women. The purpose was to discover directions for resolution that would enhance the helpfulness of volunteers or prfessionals working with women in counselling settings. The investigator interviewed 20 married women, all mothers and housewives living in Seoul, attending marriage encounter programs and the Lifeline telephone counselling service. An interview schedule using six open-ended questiona guided the data colleciton which took place between May 31 and December 29, 1988. Content analysis of the data revealed, in order of reported frequency, the following areas of conflict: relationships between husband wife, relationships with children, relationships between the wife and her mother-in-Law, unsatisfied sexual needs, the husband's extra marital relationships, lack of self actualization and finacial matters. Analysis of the data suggested the following factors were related to the conflicts: reasons for marriage, traditional views about marriage and divorce including to accept a marriage arranged by the parents, the husband's traditonal attitude toward the sex role of the wife, the husband's patriarchical authoritarianism, and his attitude toward the wife;s empolyment outside the home. The women thought these conflicts severely affected their relationships within the famaily, particularly with their children. Literature suggests links with such poor parent-child-family relationships and adolescent or young people's social problems. Volunteers or professionals working with married women in counselling situation need to be conscious of the possibility of these conflict during assessment, and direct their guidance toward such conflict resolution. The researcher makes several suggestions which include the need for the husband to give emotional supports to his wife, to recognize the worth of housework, to share the work of the home, to fine ways to enhance the wife's self-actualization and to ease dreary housework routines by prviding modern appliances.

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Marketing Activities and Financial Performance of Korean Hospitals (우리나라 병원의 마케팅 활동수준과 재무성과)

  • Han, Chang-Hoon;Kim, Won-Joong
    • Korea Journal of Hospital Management
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    • v.4 no.2
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    • pp.106-130
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    • 1999
  • The main objective of this paper is to perform an empirical analysis on the relationship between various marketing activities and financial performance of Korean hospitals. A survey was conducted through structured questionnaire for 495 hospitals, and data from 218 hospitals were utilized in the final anaylsis.(response rate: 44%) Survey items include general characteristics of the hospitals(size, type, location), degree of competition, financial performance. marketing organization! budget, and level of various marketing activities in service development, access improvement, promotion, and pricing. We examine descriptive statistics of the response scores on marketing activities to evaluate the current status of marketing management of Korean hospitals, compare the results across hospital size, type and location, and perform regression analysis to investigate the relaionship between marketing and financial performance. Major findings are as follows: 1) About 46% of the responding hospitals have marketing departments although they are named as 'planning' or 'PR' departments, and the marketing budget on average represents 1.74% of the total expenditures. 2) Average level of marketing activities is calculated to be about 3.32 on 5-point scale, meaning that Korean hospitals implement their marketing programs 'somewhat actively'; however, the scores on the areas of marketing plannning and strategy are relatively low. 3) Large hospitals tend to be more active in marketing than small hospitals, and public hospitals' activities in marketing are not lower compared to private hospitals. 4) Level of overall marketing activities is positively related with financial performance measured by various finacial indicators except for profitability, implying that marketing is successful in revenue generation but needs to be more cost-effective. Also, when the marketing variables are separately included in the regression, no significant relationship is found, which means that various marketing activities are more effective when they are collectively implemented.

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A Study on Affecting Intention to Introduce Retirement Pension System: Focusing on Financial Factors of Small and Medium Enterprise (퇴직연금제도 도입의사 영향요인에 관한 연구: 중소기업의 재무요인을 중심으로)

  • Jeong, Yeong-hoon;Kim, Hyoung-soo;Ahn, Eun-ju
    • Journal of Digital Convergence
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    • v.19 no.4
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    • pp.39-48
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    • 2021
  • The retirement pension is one of the security systems for retirement income. In Korea, since 2016, companies with 300 or more employees are obligated to introduce retirement pensions, so the rate of introduction of retirement pensions by large companies is high, but the rate of introduction of small and medium-sized enterprise(SME) is very low. This study aims to suggest a direction for the government's policy establishment to introduction of a retirement pension plan by looking at what financial attributes affect the intention to introduction of retirement pension plan. As a result of the analysis, it was found that among the financial attributes, Return on Sales in the positive (+) direction and Equity Capital Ratio in the negative (-) direction were significant factors influencing the intention to introduce a SME retirement pension. Accordingly, the government policy to induce the introduction of the retirement pension for SMEs needs to be implemented in stages with priority to SMEs with large Return on Sales and Equity Capital Ratio.