• 제목/요약/키워드: Financial Burden

검색결과 418건 처리시간 0.031초

중국기업의 해외 IPO가 경영성과에 미치는 영향 (A Study on the Effects of Overseas IPO Chinese on Company's Performances)

  • 전호진
    • 무역학회지
    • /
    • 제41권1호
    • /
    • pp.41-66
    • /
    • 2016
  • 미국 상장 전·후 기업가치의 대용변수인 Tobin'Q의 변화를 살펴본 결과 유의한 결과는 많이 얻을 수 없었으나 상장 후의 Tobin'Q는 상장 전에 비해 하락하는 모습을 보였다. 상장 후 매출과 순이익과 관련한 경영성과의 변화에 대해서는 상장 후의 매출액 증가율이 상장 전에 비해 점차 떨어지는 것으로 나타났다. 반면에 영업이익률과 순이익률에 대해서는 대기업의 경우 상장 후에 오히려 상승하는 모습을 보였으나 중소기업의 경우에는 상장 후 지속적으로 하락하는 모습을 보였다. 부채비율과 관련하여서는 상장 이후 점차 하락하는 특징을 보였다. 매출 대비 순이자 지출 비율의 경우 중소기업의 경우 상장 후 이자 지급 비율이 다소 하락하는 특징을 보였다. ROE와 관련하여서는 상장 이전에 비해 크게 하락하는 특징을 보였다. ROI의 경우에도 ROE와 비슷한 특징을 보여 중소기업의 ROI가 상장 후 크게 하락하는 결과를 보였다. 당좌비율 역시 유동 비율과 비슷한 결과를 도출하고 있다.

  • PDF

국내 가계대출의 특징과 결정요인 분석: COVID-19를 중심으로 (Analysis of Characteristics and Determinants of Household Loans in Korea: Focusing on COVID-19)

  • 장진희;홍재범;최승두
    • 아태비즈니스연구
    • /
    • 제14권2호
    • /
    • pp.51-61
    • /
    • 2023
  • Purpose - Since COVID-19, the government's expansion of liquidity to stimulate the economy has resulted in an increase in private debt and an increase in asset prices of such as real estate and stocks. The recent sharp rise of the US Federal fund rate and tapering by the Fed have led to a fast rise in domestic interest rates, putting a heavy burden on the Korean economy, where the level of household debt is very high. Excessive household debt might have negative effects on the economy, such as shrinking consumption, economic recession, and deepening economic inequality. Therefore, now more than ever, it is necessary to identify the causes of the increase in household debt. Design/methodology/approach - Main methodology is regression analysis. Dependent variable is household loans from depository institutions. Independent variables are consumer price index, unemployment rate, household loan interest rate, housing sales price index, and composite stock price index. The sample periods are from 2017 to May 2022, comprising 72 months of data. The comparative analysis period before and after COVID-19 is from January 2017 to December 2019 for the pre-COVID-19 period, and from Jan 2020 to December 2022 for the post-COVID-19 period. Findings - Looking at the results of the regression analysis for the entire period, it was found that increases in the consumer price index, unemployment rate, and household loan interest rates decrease household loans, while increases in the housing sales price index increase household loans. Research implications or Originality - Household loans of depository institutions are mainly made up of high-credit and high-income borrowers with good repayment ability, so the risk of the financial system is low. As household loans are closely linked to the real estate market, the risk of household loan defaults may increase if real estate prices fall sharply.

대한민국 과연 생산적 복지가 가능한가? (Is productive welfare possible in Korea?)

  • 김도현
    • 미래기술융합논문지
    • /
    • 제3권2호
    • /
    • pp.33-38
    • /
    • 2024
  • 생산적 복지는 복지 수혜자를 단순한 지원의 대상에서 벗어나, 그들이 사회와 경제에 적극적으로 기여할 수 있는 구성원으로 발전할 수 있도록 돕는 복지 정책의 한 형태이다. 이는 교육, 직업 훈련, 취업 지원 서비스를 포함하여 개인의 자립능력을 향상시키고, 결국 사회 전체의 경제적 부담을 줄이며 경제 성장을 촉진하는 것을 목표로 한다. 본 연구는 대한민국에서 생산적 복지가 가능한지를 고찰함으로써, 사회적, 경제적 문제의 해결책으로서 생산적 복지의 역할과 중요성을 강조한다. 대한민국은 빠른 경제 성장과 함께 다양한 사회적 문제들을 경험해 왔다 고령화 사회로의 진입, 청년 실업률의 증가, 사회적 격차의 확대 등은 복잡하고 다양한 사회복지 요구를 낳았다. 이러한 상황에서 생산적 복지는 단순한 금전적 지원을 넘어서, 수혜자가 자립할 수 있는 기반을 마련해 주는 방안으로 주목받고 있다. 본 연구는 대한민국에서 생산적 복지의 구현 가능성을 고찰하고, 그 방안을 모색함으로써, 사회복지 정책의 새로운 지평을 제시하고자 한다.

The Gut-Heart Axis: Updated Review for The Roles of Microbiome in Cardiovascular Health

  • Thi Van Anh Bui;Hyesoo Hwangbo;Yimin Lai;Seok Beom Hong;Yeon-Jik Choi;Hun-Jun Park;Kiwon Ban
    • Korean Circulation Journal
    • /
    • 제53권8호
    • /
    • pp.499-518
    • /
    • 2023
  • Cardiovascular diseases (CVDs), including coronary artery disease, stroke, heart failure, and hypertension, are the global leading causes of death, accounting for more than 30% of deaths worldwide. Although the risk factors of CVDs have been well understood and various treatment and preventive measures have been established, the mortality rate and the financial burden of CVDs are expected to grow exponentially over time due to the changes in lifestyles and increasing life expectancies of the present generation. Recent advancements in metagenomics and metabolomics analysis have identified gut microbiome and its associated metabolites as potential risk factors for CVDs, suggesting the possibility of developing more effective novel therapeutic strategies against CVD. In addition, increasing evidence has demonstrated the alterations in the ratio of Firmicutes to Bacteroidetes and the imbalance of microbial-dependent metabolites, including short-chain fatty acids and trimethylamine N-oxide, play a crucial role in the pathogenesis of CVD. However, the exact mechanism of action remains undefined to this day. In this review, we focus on the compositional changes in the gut microbiome and its related metabolites in various CVDs. Moreover, the potential treatment and preventive strategies targeting the gut microbiome and its metabolites are discussed.

영상의학과 보험수가 역사와 판독료의 가치 (History of the National Health Insurance Cost for Radiological Examinations and Value of the Radiological Report Fee)

  • 이충욱
    • 대한영상의학회지
    • /
    • 제81권5호
    • /
    • pp.1038-1052
    • /
    • 2020
  • 새로운 의료기술 개발을 통한 의료의 발달은 국민건강증진 효과를 가져왔지만, 의료비 상승의 원인이 되어 개인과 국가의 재정부담의 원인이 되기도 한다. 재정부담 완화를 위해 1977년 의료보험제도 도입 이래 다양한 기전을 통해 의료비 통제를 시도하고 있으며 영상검사도 주요 삭감 대상이 되어왔다. 한편 판독료는 오랜 기간 동안 영상검사 촬영료와 묶여서 산정되어, 영상의학과 전문성에 대한 가치를 독립적으로 평가받지 못하고 단지 영상검사의 일부분으로 평가되어 영상검사 수가 삭감 시 판독료의 가치도 함께 낮아지는 문제점이 있었다. 다만, 새로운 건강보험 보장성 강화 대책을 통해 개편된 MRI 수가 체계에서 판독료가 촬영료와 완전히 분리되어 산정되기 시작한 것은, 영상의학과 의사 업무의 고유 가치를 평가하는데 큰 기여를 할 수 있다. 결론적으로, 영상의학과 의사가 영상검사 수가 및 판독료 산정 과정에 대해서 명확히 알고 적극적으로 참여해야 하며, 이러한 노력을 통해 영상의학과의 전문성에 대한 적절한 가치를 인정받을 수 있을 것이다.

지방상수도 서비스의 형평성과 영향요인에 대한 연구 (A study on the equity and influencing factors of local water supply services in Korea)

  • 고현수
    • 한국수자원학회논문집
    • /
    • 제57권6호
    • /
    • pp.393-407
    • /
    • 2024
  • 본 연구는 지구 온난화와 기상이변으로 물의 중요성이 커지는 현실에서 지방상수도 서비스에 주목하고 형평성과 영향요인을 확인하여 결과를 분석하고자 하는 목적으로 수행되었다. 전국 152개 지자체를 대상으로 Coulter 모형을 사용하여 평균단가, 요금현실화율, 유수율, 상수도 보급률, 직원 수, 고객만족도 등 6개의 변수에 대해 형평성을 측정한 결과 평균단가의 형평성 수준이 가장 낮았으며 추이 분석 결과 대부분 변수의 형평성이 하락하였다. 또한 토빗회귀분석을 통해 형평성 영향요인을 비형평성 계수에 미치는 영향을 기준으로 확인한 결과, 재정자립도는 모든 변수에서 정(+)의 영향을, 1인당 지방세 부담액은 부(-)의 영향을, 시/군 여부는 고객만족도를 제외한 5가지 계수에 부(-)의 영향을 끼치는 것으로 나타났다. 한편 상수도 서비스의 형평적 제공을 위해서는 시설개선을 위한 요금 인상 등의 제도 변화가 필요하고, 기후 위기 상황에서 정부와 지자체는 지방상수도의 형평적 공급을 위하여 공급 다변화 방안을 추진해야 함을 정책적 함의로 제시하였다.

3D 가상의상 기술을 활용한 패션 브랜드 사례 분석 - 그린디자인 관점을 중심으로 - (Analysis of Fashion Brand Cases Using 3D Virtual Clothing Technology - Focusing on Green Design Perspective -)

  • 김시은;김민지
    • 한국의상디자인학회지
    • /
    • 제26권2호
    • /
    • pp.115-127
    • /
    • 2024
  • This study was initiated by focusing on the characteristics of 3D virtual clothing utilized by fashion brands aiming for sustainability. The purpose of this study is to analyze the characteristics of fashion brands that utilize 3D virtual imagery to mitigate environmental pollution caused by the fashion industry from the perspective of green design. The research methodology draws on green design literature and analyzes three hypothetical cases. These include experiential immersive design, design that rewards engagement, and design that delivers economic benefits that were utilized by fashion brands from 2019 to 2023. The findings and conclusions are as follow. First, the for the commercialization of virtual clothing, offline stores are reproduced in the digital world to provide an immersive shopping experience, similar to reality. These promote fashion products in a virtual space without the constraints of space and time, and creates profits and sustainable value. Second, virtual clothing promotes playfulness. Games and events utilize branded virtual worlds and characters to attract users. Rewards are given for achieving goals, and it is a practice of green marketing that uses virtual items to express products and minimize resource waste. Third, virtual clothing is affordable and can reduce the financial burden on consumers by digitally reproducing expensive products as physical brand collections at an acceptable price point. This reduces environmental pollution, saves physical resources, and increases the utilization of virtual clothing by providing a convenient way to purchase. This study is a basic study that examines the current status and characteristics of fashion brands' use of 3D virtual imagery from the perspective of green design based on literature and case analysis, and follow-up studies are expected on empirical virtual imagery activation measures through interviews or surveys with users for each case.

치과위생사의 보수교육 실태 및 인식에 관한 연구 (A study on the state of inservice education for dental hygienists and their relevant awareness)

  • 정재연;김경미;조명숙;안금선;송경희;최혜정;최윤선;황윤숙
    • 한국치위생학회지
    • /
    • 제7권1호
    • /
    • pp.73-89
    • /
    • 2007
  • The purpose of this study was to examine the reality of inservice education provided to members of Korean Dental Hygienists Association, the state of relevant academic conferences, and the perception of the members about inservice education and academic conference. It's basically meant to help boost their participation in inservice education and their satisfaction with it, and to show some of the right directions for that. The subjects in this study were dental hygienists who attended a symposium on July 1, 2006. After a survey was conducted, the answer sheets from 489 participants were analyzed, and the findings of the study were as follows: 1. General hospitals and university hospitals made up the largest group(91.4%) that gave a monthly leave of absence, and the second largest group was dental hospitals(75.4%), followed by dental clinics(58.3%) and public dental clinics(48.0%). The most common closing time in dental clinics and dental hospitals was 5 p.m., and that was 12 p.m. in general hospitals and university hospitals. The dental hygienists in public dental clinics didn't work on Saturdays. By type of workplace, treatment was the most common duty for the dental hygienists in dental clinics and dental hospitals to perform, and those who worked at general hospitals, university hospitals and public health clinics were in charge of extensive range of jobs. 2. The rates of the dental hygienists who took that education stood at 94.9% in public dental clinics, 78.7% in dental hospitals and 75.3% in dental clinics, general hospitals and university hospitals. Regarding how many marks they got on an yearly basis, those who got eight marks or more made up the largest group(55.6%), followed by four marks or more(11.8%), six marks or more(3.4%), and two marks or more(1.5%). As for the usefulness of inservice education for their job performance, the largest number of the dental hygienists(40.8%) found it to be helpful, and the second greatest group(37.5%) considered its effectiveness to be so-so. The third largest group(8.4%) found it to be of great use, and the fourth biggest group(4.2%) considered it to be of no service. The fifth biggest group(l.3%) thought it was absolutely useless. By type of workplace, the workers in dental clinics, dental hospitals, general hospitals and university hospitals wanted the most to learn how to take care of clinical work(acquisition of up-to-date technology), and those in public health clinics hoped the most to learn about public dental health. By type of workplace, the workers in dental clinics had their sight set on self-development the most, and the dental hygienists in dental hospitals, general hospitals, university hospitals and public health clinics were most in pursuit of acquiring new knowledge. By type of workplace, the specific given conditions at work were most singled out by the dental clinic workers as the reason, and the dental hospital employees pointed out time constraints the most. The dental hygienists in general hospitals and university hospitals cited time constraints and financial burden the most, and the public health clinic personnels mentioned inaccessibility of a place for inservice education as the reason. 3. The public health clinic workers participated in academic conferences the most(90.8%), followed by the general and university hospital personnels(68.8%), dental hospital employees(65.6%) and dental clinic workers(65.5%). By type of workplace, the public health clinic workers(73.5%) expressed the most satisfaction, followed by the general and university hospital employees(67.7%), dental clinic workers(62.3%) and dental hospital personnels(54.1%). By type of workplace, the employees of dental clinics, dental hospitals, general hospitals and university hospitals preferred Saturdays, and the public health clinic workers had a liking for weekdays. As for a favored place, hotels were most preferred, followed by university hospitals, general hospitals, college lecture rooms, district halls and local public institutions. Hotels were most favored regardless of the type of workplace. 4. Regarding outlook on inservice education, they had the highest opinion on the facilities and given conditions of lecture rooms($3.41{\pm}0.83$), followed by the professionalism of lecturers($3.34{\pm}0.83$), procedures of receipt and attendance confirmation($3.34{\pm}0.83$) and class size($3.13{\pm}0.89$). On the contrary, they took the most dismal view of the inaccessibility of a place of inservice education($2.08{\pm}0.92$), followed by limited opportunity and limited date for that education($2.51{\pm}0.99$), extra financial burden($2.53{\pm}1.18$) and high tuition fee($2.57{\pm}0.96$).

  • PDF

직장인의 직무수행능력, 노후준비도, 미래불안감이 창업의지에 미치는 영향연구: 퇴직후 삶에 대한 또 다른 성공기대감의 매개효과를 중심으로 (A Study on the Influence of Office Workers' Job Performance Ability, Retirement Readiness, and Future Anxiety on Entrepreneurship Will: Focusing on the Mediating Effect of Another Success Expectation on Life after Retirement)

  • 박국근;하규수
    • 벤처창업연구
    • /
    • 제15권6호
    • /
    • pp.167-187
    • /
    • 2020
  • 현재 우리나라는 초고령화 사회로 변화되어 가고 직장인은 주된 일자리에서 평균 49.5세에 퇴직하며, 국민연금은 현재 62세에서 2034년까지 65세로 늦춰지는 상황에서 직장인의 퇴직 이후 고령화에 대비한 연구가 필요함. 전국 직장인들을 대상으로 퇴직이후 창업의도에 영향을 미치는 요인과 퇴직이후 삶에 대한 또 다른 성공기대감의 매개효과를 규명하고자 한다. 퇴직이후 100세까지 지속가능한 직업, 즉 직장생활 속 지혜와 경험을 살린 창업을 위한 준비를 할 수 있도록 개인의 태도변화와 체계적인 제도적 지원이 필요하다. 연구결과, 직무수행능력인 목표수행능력, 노후준비도인 경제적 준비, 외적관계준비 및 미래불안감은 창업의지에 정(+)의 영향을 미치고, 직무수행능력인 신기술활용능력, 노후준비도인 신체적준비, 내적관계준비는 영향을 미치지 않는 것으로 나타났다. 외적관계준비와 창업의지, 미래불안감과 창업의지 간의 영향관계에서 또 다른 성공기대감은 부분매개 효과가 확인되었다. 경제적준비와 창업의지 간의 영향관계에서는 완전매개 효과가 확인되었다. 퇴직이후의 창업의지를 높이기 위해서는 또 다른 성공기대감이 중요한 변수임을 확인하였다. 잠재적 창업자인 직장인이 재직하는 동안 초고령화에 따른 정부의 재정적 부담도 줄이고 직원교육을 통한 기업의 성장도 이룰 수 있도록 정부지원의 교육시스템을 회사 내에 도입, 직장인의 인생 3모작을 위한 기업가정신 및 목표수행능력 향상프로그램을 도입, 개인과 기업의 성장 및 정부의 재정 부담을 줄이는 해결책이 될 시사점을 얻을 수 있었다.

Publication Report of the Asian-Australasian Journal of Animal Sciences over its History of 15 Years - A Review

  • Han, In K.
    • Asian-Australasian Journal of Animal Sciences
    • /
    • 제15권1호
    • /
    • pp.124-136
    • /
    • 2002
  • As an official journal of the Asian-Australasian Association of Animal Production Societies (AAAP), the Asian-Australasian Journal of Animal Sciences (AJAS) was born in February 1987 and the first issue (Volume 1, Number 1) was published in March 1988 under the Editorship of Professor In K. Han (Korea). By the end of 2001, a total of 84 issues in 14 volumes and 1,761 papers in 11,462 pages had been published. In addition to these 14 volumes, a special issue entitled "Recent Advances in Animal Nutrition" (April, 2000) and 3 supplements entitled "Proceedings of the 9th AAAP Animal Science Congress" (July, 2000) were also published. Publication frequency has steadily increased from 4 issues in 1988, to 6 issues in 1997 and to 12 issues in 2000. The total number of pages per volume and the number of original or review papers published also increased. Some significant milestones in the history of the AJAS include that (1) it became a Science Citation Index (SCI) journal in 1997, (2) the impact factor of the journal improved from 0.257 in 1999 to 0.446 in 2000, (3) it became a monthly journal (12 issues per volume) in 2000, (4) it adopted an English editing system in 1999, and (5) it has been covered in "Current Contents/Agriculture, Biology and Environmental Science since 2000. The AJAS is subscribed by 842 individuals or institutions. Annual subscription fees of US$ 50 (Category B) or US$ 70 (Category A) for individuals and US$ 70 (Category B) or US$ 120 (Category A) for institutions are much less than the actual production costs of US$ 130. A list of the 1,761 papers published in AJAS, listed according to subject area, may be found in the AJAS homepage (http://www.ajas.snu.ac.kr) and a very well prepared "Editorial Policy with Guide for Authors" is available in the Appendix of this paper. With regard to the submission status of manuscripts from AAAP member countries, India (235), Korea (235) and Japan (198) have submitted the most manuscripts. On the other hand, Mongolia, Nepal, and Papua New Guinea have never submitted any articles. The average time required from submission of a manuscript to printing in the AJAS has been reduced from 11 months in 1997-2000 to 7.8 months in 2001. The average rejection rate of manuscripts was 35.3%, a percentage slightly higher than most leading animal science journals. The total number of scientific papers published in the AJAS by AAAP member countries during a 14-year period (1988-2001) was 1,333 papers (75.7%) and that by non- AAAP member countries was 428 papers (24.3%). Japanese animal scientists have published the largest number of papers (397), followed by Korea (275), India (160), Bangladesh (111), Pakistan (85), Australia (71), Malaysia (59), China (53), Thailand (53), and Indonesia (34). It is regrettable that the Philippines (15), Vietnam (10), New Zealand (8), Nepal (2), Mongolia (0) and Papua New Guinea (0) have not actively participated in publishing papers in the AJAS. It is also interesting to note that the top 5 countries (Bangladesh, India, Japan, Korea and Pakistan) have published 1,028 papers in total indicating 77% of the total papers being published by AAAP animal scientists from Vol. 1 to 14 of the AJAS. The largest number of papers were published in the ruminant nutrition section (591 papers-44.3%), followed by the non-ruminant nutrition section (251 papers-18.8%), the animal reproduction section (153 papers-11.5%) and the animal breeding section (115 papers-8.6%). The largest portion of AJAS manuscripts was reviewed by Korean editors (44.3%), followed by Japanese editors (18.1%), Australian editors (6.0%) and Chinese editors (5.6%). Editors from the rest of the AAAP member countries have reviewed slightly less than 5% of the total AJAS manuscripts. It was regrettably noticed that editorial members representing Nepal (66.7%), Mongolia (50.0%), India (35.7%), Pakistan (25.0%), Papua New Guinea (25.0%), Malaysia (22.8%) and New Zealand (21.5%) have failed to return many of the manuscripts requested to be reviewed by the Editor-in-Chief. Financial records show that Korea has contributed the largest portion of production costs (68.5%), followed by Japan (17.3%), China (8.3%), and Australia (3.5%). It was found that 6 AAAP member countries have contributed less than 1% of the total production costs (Bangladesh, India, Indonesia, Malaysia, Papua New Guinea and Thailand), and another 6 AAAP member countries (Mongolia, Nepal and Pakistan, Philippine and Vietnam) have never provided any financial contribution in the form of subscriptions, page charges or reprints. It should be pointed out that most AAAP member countries have published more papers than their financial input with the exception of Korea and China. For example, Japan has published 29.8% of the total papers published in AJAS by AAAP member countries. However, Japan has contributed only 17.3% of total income. Similar trends could also be found in the case of Australia, Bangladesh, India, Indonesia, Malaysia and Thailand. A total of 12 Asian young animal scientists (under 40 years of age) have been awarded the AJAS-Purina Outstanding Research Award which was initiated in 1990 with a donation of US$ 2,000-3,000 by Mr. K. Y. Kim, President of Agribrands Purina Korea Inc. In order to improve the impact factor (citation frequency) and the financial structure of the AJAS, (1) submission of more manuscripts of good quality should be encouraged, (2) subscription rate of all AAAP member countries, especially Category B member countries should be dramatically increased, (3) a page charge policy and reprint ordering system should be applied to all AAAP member countries, and (4) all AAAP countries, especially Category A member countries should share more of the financial burden (advertisement revenue or support from public or private sector).