• 제목/요약/키워드: Financial Analysis Item

검색결과 63건 처리시간 0.027초

공동주택 사업의 수지분석 항목에 대한 민감도 분석에 관한 연구 (A Study on the Sensitivity Analysis of the Financial Analysis Item in Apartment Project)

  • 김광호
    • 한국건설관리학회논문집
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    • 제7권1호
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    • pp.100-109
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    • 2006
  • 현행 민간 시행사에 의한 주택 개발사업의 토지비 차입 구조는 사업자체의 타당성에 의한 진정한 의미의 프로젝트 파이낸싱(project financing)이라기보다는 담보능력이 약한 민간 시행사에 대하여 건설사의 지급보증을 필요로 하는(corporated financing)구도이다. 따라서 정확하지 못한 타당성 분석에 의한 사업진행은 사업 주체에 큰 타격을 줄 수 있으며, 더욱이 건설사의 경우 도급업체로서의 건설대금에 대한 리스크 외에 지급보증에 의한 리스크를 이중으로 부담하게 되어 치명적인 타격을 줄 수 있다 또한, 최근의 $8{\cdot}31$부동산 정책이후 분양시장의 환경 변화로 인해 정밀한 타당성 분석이 요구되어 지고 있다. 따라서 본 연구는, 이러한 상황인식 하에서 타당성 분석의 정밀도와 수지분석 항목과 관련된 사항에 대한 의사결정의 우선순위를 위하여, 지가에 따른 몬테칼로 시뮬레이션을 이용한 주택 개발사업의 사례분석을 통하여, 사업이익에 대한 수지분석 항목의 민감도 분석을 목적으로 한다.

금융 상품 추천에 관련된 빅 데이터 활용을 위한 개발 방법 (A study on development method for practical use of Big Data related to recommendation to financial item)

  • 김석수
    • 한국컴퓨터정보학회논문지
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    • 제19권8호
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    • pp.73-81
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    • 2014
  • 본 연구에서는 활용 기술로 데이터 저장 레이어, 데이터 처리 레이어, 데이터 분석 레이어, 시각화 레이어 등의 빅 데이터 기술을 활용한 개발 방법을 제안한다, 각 단계에서 저장, 처리, 분석된 데이터는 시각화를 통하여 볼 수 있게 하였다. Hadoop을 통하여 데이터를 처리한 후 처리된 데이터를 Mahout으로 실행하여 분석 결과를 시각화 하였다. 이 과정을 통해서 금융 상품에 가입된 고객의 여러 특성을 파악하였고, 각 고객에 따른 금융 상품의 추천을 적시에 수행할 수 있었다. 본 연구에서는 빅 데이터의 배경 및 문제점을 소개하고, 빅 데이터가 새로운 비즈니스 기회를 어떻게 창출하는지 금융상품 추천 사례를 중심으로 개발 방법과 사례 연구를 논의한다.

A Model-based Collaborative Filtering Through Regularized Discriminant Analysis Using Market Basket Data

  • Lee, Jong-Seok;Jun, Chi-Hyuck;Lee, Jae-Wook;Kim, Soo-Young
    • Management Science and Financial Engineering
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    • 제12권2호
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    • pp.71-85
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    • 2006
  • Collaborative filtering, among other recommender systems, has been known as the most successful recommendation technique. However, it requires the user-item rating data, which may not be easily available. As an alternative, some collaborative filtering algorithms have been developed recently by utilizing the market basket data in the form of the binary user-item matrix. Viewing the recommendation scheme as a two-class classification problem, we proposed a new collaborative filtering scheme using a regularized discriminant analysis applied to the binary user-item data. The proposed discriminant model was built in terms of the major principal components and was used for predicting the probability of purchasing a particular item by an active user. The proposed scheme was illustrated with two modified real data sets and its performance was compared with the existing user-based approach in terms of the recommendation precision.

금융권종사자들의 직무스트레스가 정신건강과 직무만족도에 미치는 영향 (A Study on the Influence of Mental Health and Job Satisfaction on Perceived Job Stress of Financial Companies)

  • 한상영
    • 한국산학기술학회논문지
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    • 제14권4호
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    • pp.1612-1619
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    • 2013
  • 본 연구는 금융종사자들의 직무스트레스 요인에 대한 지각이 정신건강 및 직무만족도에 미치는 영향을 알아보는 조사연구이다. 연구대상은 2012년 9월20일부터 10월15일까지 강원도 내 T시와 J시에서 금융에 종사하는 근로자 총 132명이다. 연구도구는 한국인 직무스트레스 측정도구(KOSS) 43문항과 정신건강 18문항, 직무만족도 12문항으로 설문조사하였다. 데이터분석은 SPSS Win17.0을 사용하였고 대상자의 빈도분석, ANOVA, t-test, 피어슨 상관관계 계수를 이용하였다. 또한 변수들간에 미치는 영향력을 알아보기 위해 회귀분석하였다. 직무스트레스 요인과 정신건강에는 정(+)의 상관관계를 나타났고 통계적으로 유의한 차이를 보였다. 또한 직무만족과는 부(-)의 상관관계를 나타났으며 통계적으로 유의한 차이를 보였다. 따라서 금융종사자들의 직무스트레스를 해소하고 그들의 직무만족에 긍정적인 의미를 부여하기 위해서는 금융환경 및 더 나은 서비스를 제공하기 위한 간호중재가 필요하다.

치킨 프랜차이즈의 COVID-19 상황 속 경영성과 분석 - 재무제표 분석을 중심으로 (Analysis of the Financial Performance of Chicken Franchises during the COVID-19 - Focusing on Financial Statement Analysis)

  • 정재량;최종우
    • 한국프랜차이즈경영연구
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    • 제15권1호
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    • pp.61-78
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    • 2024
  • Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

Gender Differences in Items of the Instrumental Activities of Daily Living in Mild Cognitive Impairment and Alzheimer's Disease Dementia

  • Hui Jin Ryu;Yeonsil Moon
    • 대한치매학회지
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    • 제23권2호
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    • pp.107-114
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    • 2024
  • Background and Purpose: Each item in the instrumental activities of daily living (IADL) questionnaire has differential importance to an individual's life functioning based on gender. However, IADL has mostly been utilized for its total score alone, without gender specificity. We identify the impact of each item on the transition from amnestic mild cognitive impairment (aMCI) to Alzheimer's disease dementia (ADD), and determine if the impact of each item differs by gender. Methods: Subjects were aMCI or ADD with a global clinical dementia rating of 0.5 or 1. The sample size was 146 men and 154 women. We used logistic regression analysis to determine the effect of each item of IADL on the transition from aMCI to ADD. Results: The odds ratio (OR) for "remembering recent events" had similar values: 27.2 for men, and 27.7 for women. Gender difference was identified in the item with the highest OR value. For women, the "using transportation" item was 63.3, and for men, "conducting financial affairs" was overwhelmingly high at 89.1. Conclusions: Functional decline on items with relatively higher ORs may indicate higher probability of a transition from aMCI to ADD. The OR of "conducting financial affairs" was relatively higher for both genders. In terms of gender differences, "conducting home repair" for men, and "using transportation" for women, have relatively higher impact. This study demonstrates that during the transition from aMCI to ADD, each item of IADL shows a staggered decline in functioning, and that this decline is gender-specific.

병원 영양과의 재무관리 시스템 전산화 모델에 관한 연구 (Development of a Computer-assisted Cost Accounting System Prototype for Hospital Dietetics)

  • 최성경
    • Journal of Nutrition and Health
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    • 제20권6호
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    • pp.442-455
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    • 1987
  • The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

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The Effect of the Contingent Liabilities Caused by Project Financing of the Domestic Construction Firms

  • Kang, Namhee;Kim, Hyunjung;Choi, Jaehyun
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.683-684
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    • 2015
  • Project Financing (PF) is the long-term financing of infrastructure and industrial projects based upon the projected cash flows of the project rather than the balance sheets of its sponsors. However, the financial institution, the subject of financing in the case of PF in Korea, the lack of validation system of business, rather than to assess the feasibility of the project, requested a credit reinforcement to the construction company, the fact is Construction Company on loans of the employer is the guarantor or debt argument commitments accordingly. As a result, PF contingent liabilities, which are indirect debt, are triggered in the construction company, not included in the financial statements, along with the disclosure standards established according to 2009 PF contingent liabilities, and major can be a management item. In this study, PF contingent liabilities is of Pearson of the index and the PF debt ratio showing the main financial ratios and risk by classifying the credit rating and contractors Ranking of construction companies in order to analyze the impact on the financial condition of the company was performed correlation analyzes, through the Pearson correlation coefficient analysis indicated quantitative or negative relationship to derive the explicit indication.

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치매환자 가족부담감의 한국형 도구개발 (Study on Family Caregiving Burden Scale of Dementia-Korea(FCBSD-K))

  • 조남옥
    • 성인간호학회지
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    • 제12권4호
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    • pp.629-640
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    • 2000
  • The purpose of this study was to develop and validate the scale to measure dementia patient's caregiver burden of Korea. In the first phase of the study, 15 caregivers of dementia patients were interviewed to provide narrative data from which items were developed. Initially 65 items were generated from the interview data of 15 caregivers. Content validity was judged by two separate panels of experts with 27 professionals and 30 family caregivers. These items were analyzed through the Index of Content Validity and 33 items were selected which met .80 or more of the CVI. This preliminary FCBSD-K was tested with 207 adult caregivers for reliability and construct validity including item analysis and orthogonal(Varimax) factor analysis. Eight items were deleted because of high or low item-item correlation. The result of the second factor analysis produced six factors that coincided with the conceptual framework posed for the scale developed. The six factors were labeled as 'physio social factor' 'emotional factor' 'family cultural factor' 'role obligation' 'guilt feeling' and 'financial & supportive system factor'. The alpha coefficient relating to internal consistency was .9264 for reliability. In conclusion, cultural factor is related to dementia patient's caregiver burden and FCBSD-K was useful in assessing the dementia patient's caregiver burden in Korea.

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의료보험수가 조정을 위한 복합지표 개발에 관한 연구 (The Development of the Composite Index as a method of rate adjustment)

  • 김한중;조우현;이해종
    • 보건행정학회지
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    • 제3권1호
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    • pp.84-101
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    • 1993
  • The current method of rate adjustment is based on the evaluation of the financial performance of hospitals. The method has the disadvantages such as too complicated, expensive process as well as low reliability due to small sample size. This study, therefore, develops a new model for the rate adjustment with the use of the composite index. In addition to that, it examines the validity of the model by comparing the result of the new method with that of the conventional method. The idea of the new model comes from the Medicare Economic Index(MEI) on which physician fees for the Medicare patients are adjusted periodically in the United States. Medical costs are classified into three groups : labor costs, materials and other expenses. Labor costs are subdivided into physicians and other personnels. Materials are subdivided into drugs and others. Other expenses are subdivided into 5 items. Macro economic indices are selected for each cost item in order to reflect the cost inflation during the specific period. Then the composite index which integrate all items according to the ration of each item in the total costs is calculated. The result from the application of empirical data to the new model is very similar to that of the current method. Furthermore, this method is very simple and also to easy to get social concensus. This model can be replaced the current method based on the analysis of the financial performance for the adjustment of medical fees.

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