• 한국병원경영학회지
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• 제4권2호
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• pp.305-329
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• 1999

Financial ratio indicators of the 46 sample hospitals provided by the Korea Health Industry Development Institute, together with the survey data responded by the 57 sample hospitals, were analysed to identify the characteristics of the red-figured hospitals' financial structure, financial operational efficiency and management decision-making behavior, The financial characteristics identified through the analysis include high dependency to liabilities, high salary expenses and overhead costs, low profitability of the unduly large amount of fixed assets, and low managerial efficieny of inventory. The hospitals, in face of the IMF economic impasse, took the necessary decision-making and counter measures to cut down salary expenses, to increase the number of patient and medical revenue, and to reduce investment to fixed assets. Based on these findings this study suggested that the hospitals should take more active cost containment measures, financial structural reorganization, and developoment of the strategies that can contribute to increase of the number of patient and medical revenue and that do not. require much capital funds.

• 한국병원경영학회지
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• 제28권2호
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• pp.66-78
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• 2023

Purposes: This study explored the difference analysis of financial performance and technological innovation according to the ESG management activities of healthcare companies based on the time before and after the mandatory ESG management reporting of listed Chinese healthcare companies in China. Methodology: This study collected ESG management activities, corporate financial performance, and technological innovation data of Chinese listed healthcare companies by using Bloomberg Database and China-listed company reports to collect data for analyzing differences between groups through T-test. Findings: ESG activities in the healthcare industry have a certain impact on corporate financial performance, but have no impact on corporate technological innovation. Like the world trend, the ESG activities and financial results of China's healthcare industry have shown a positive development direction in recent years, and ESG scores are rising. Practical Implication: Since 2018, ESG activities in China's healthcare industry have flourished, and ESG activities and financial performance have developed in a positive direction.

• 간호행정학회지
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• 제19권1호
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• pp.7-16
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• 2013

Purpose: The purpose of this study was to analysis the financial statements of university hospitals and to apply the results to build nursing management strategies. Methods: Data on the financial statements of university hospitals were collected each hospital's homepage or internet search from February to June, 2010. Financial statements of 11 hospitals were analyzed using the 4 categories of financial ratio analysis method: liquidity, performant, growth and turnover. Results: Overall results showed that the financial status the university hospitals were unstable, and many financial indicators did not meet financial standard ratios. Only 8 financial indicators of total 19 indicators satisfied financial standard ratios. Conclusion: The results of financial statements analysis suggest that nurse managers should develop the blue ocean strategy for diversification of nursing services to improve financial ratios of liquidity, performance, and growth. Using a unit-based just-in-time system for effective supply management would help to increase profits and to decrease costs of hospital by improving financial ratios of turnover.

• 대한가정학회지
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• 제40권2호
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• pp.175-186
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• 2002

The purpose of this study was to examine the influences of goal-oriented value to the financial management and financial satisfaction of female college students. The samples were selected from 541 female collegians. Data analysed were carried out using SAS package. Statistics used for data analysis was Cronbach'$\alpha$ coefficient, multiple regression, Pearson correlation analysis, and path analysis. The results were summarized as follows : First, resulting from the multiple regression analysis, the goal-oriented value had positive effects to the financial management - planning, implementing, evaluating, and saving - of female collegians. And the goal-oriented value had not indirectly but directly positive effects to the financial satisfaction. Second, the variables that have significant influence on the financial satisfaction were the level of household income, goal-oriented value, implementing, and monthly personal allowance.

• 가정과삶의질연구
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• 제27권1호
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• pp.1-16
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• 2009

Using the 2007 Fund Investors Survey, we investigated (1) the differences in economic status in terms of household income, consumption, saving, assets and debts, (2) the differences in financial management behavior, (3) and the differences in confidence in economic status after retirement between households conducting and not-conducting financial preparation for retirement. The major study findings were as follows. First, only 46.4% of the households were financially preparing for retirement. The levels of income, consumption, and saving were higher among households conducting financial preparation for retirement than among those not-conducting such financial preparation. Second, households conducting financial preparation for retirement had a relatively high propensity to save. Their financial asset portfolio had a higher weight in safety assets and investment assets than in retirement assets. Due to their lack of confidence in their economic status after retirement, their demand for financial preparation for retirement remained. Third, the households which did not conduct financial preparation for retirement tended to have a relatively heavy debt burden and not to implement general household financial management practices. Fourth, among the three-pillar retirement income system, the second pillar, of individual retirement account was not well established. Based on these results, various implications were suggested.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.231-239
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• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.905-915
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• 2021

This study examines the relationship between financial behavior, financial literacy, self-efficacy, and self-coping among emerging adults. The study population is 790 respondents from 11 Credit Counselling and Debt Management (CCDM). Statistical Package for Social Science (SPSS) was used to analyze Pearson Correlation and Multiple regression. It was used to determine the relationships and recognize determinants of emerging adults' financial behavior respectively. In this study, financial literacy, self-efficacy, self-coping, and financial behavior variables were entered into the regression. A total of 790 respondents aged 40 and below were selected. An independent sample t-test was administered to compare the financial behavior scores for females and males. The results reveal that there was significant difference in the mean of financial behavior scores for females (M = 87.20, SD = 18.00) and males (M = 89.70, SD = 16.80; t (765) = 2.010, p = 0.045, two-tailed). The multiple regression results indicate that the model explained 13.4% of the variance in financial behavior, which is predicted significantly by the model (F = 38.361, p = 0.000). This study will be beneficial to policymakers to improve living conditions and to promote good financial behavior, financial literacy, self-efficacy as well as self-coping especially for emerging adults in Malaysia.

• 벤처창업연구
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• 제18권5호
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• pp.175-183
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• 2023

본 연구는 대학생들의 금융이해력과 재무관리행동이 창업인식에 미치는 영향과 기업가정신의 매개효과를 살펴보았다. 이를 위하여 부산경남지역 대학생들을 대상으로 설문조사를 실시하였으며, 총 207명의 응답을 표본으로 SPSS 28.0 프로그램을 이용하여 검증하였다. 연구결과, 금융이해력과 재무관리행동은 기업가정신과 창업인식에 긍정적인 영향을 미치는 것으로 확인되었다. 또한, 금융이해력과 창업인식, 재무관리행동과 창업인식간에 기업가정신은 긍정적인 매개효과를 하는 것으로 확인되었다. 금융이해력 향상은 바람직한 재무관리행동으로 이어져 재정적으로 책임감 있는 의사결정을 할 수 있는 잠재력을 키워주며 미래에 기대하는 삶의 수준을 달성하기 위한 실천의지를 높여준다. 본 연구 결과는 잠재적 창업가인 대학생들이 혁신과 성장의 원천인 창업을 인식하고 이를 촉진하기 위해서는 대학교육 과정애서 금융이해력과 기업가정신 교육이 매우 중요함을 시사하고 있다.

• 한국신뢰성학회지:신뢰성응용연구
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• 제16권2호
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• pp.78-89
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• 2016

Purpose: In this paper, we investigate whether the endeavors for Six Sigma quality management by a firm have positive effects on its financial performance and the length of Six Sigma implemented period affects its financial status. We find a relationship between Six Sigma implemented period and several financial performance index using a smoothing spline function. Methods: A smoothing spline function is used in order to analyze the relationship between efforts for quality management and financial performance. Specifically, the return on assets, return on equity, sales cost and business fee are investigated as dependent variables and the efforts for quality management as independent variable. Results: As a result of the analysis, the indication is that companies that put effects into the Six Sigma quality management have a positive result in its financial status. In detail, the efforts for Six Sigma quality management have positive effects on total asset turnover ratio and Six Sigma implemented period on net income to net sales ratio. Additionally, companies with longer (shorter) period of Six Sigma program have more (less) improvement in its financial status. Conclusion: It can be concluded that the company's efforts for quality management positively influence financial performance.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.382-388
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• 2011

Being aware of the risk in advance necessitates intricate processes but is feasible. Although previous studies have demonstrated high accuracy, their performance still leaves room for improvement. A self-organizing feature map (SOM) based neurofuzzy model is developed in this study to provide another alternative for forecasting corporate financial distress. The model is designed to yield high prediction accuracy, as well as reference rules for evaluating corporate financial status. As a database, the study collects all financial reports from listed construction companies during the latest decade, resulting in over 1000 effective samples. The proportion of "failed" and "non-failed" companies is approximately 1:2. Each financial report is comprised of 25 ratios which are set as the input variable s. The proposed model integrates the concepts of pattern classification, fuzzy modeling and SOM-based optimization to predict corporate financial distress. The results exhibit a high accuracy rate at 85.1%. This model outperforms previous tools. A total of 97 rules are extracted from the proposed model which can be also used as reference for construction practitioners. Users may easily identify their corporate financial status by using these rules.