• 제목/요약/키워드: Financial Management ability

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공과대학생의 수학 기초능력에 대한 실태 조사 및 개선 방안에 관한 연구 (Study on Survey and Improvement Approaches on Basic Mathematics Ability of Engineering College Students)

  • 김종화;조성의
    • 디지털산업정보학회논문지
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    • 제9권4호
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    • pp.111-118
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    • 2013
  • Today, universities in Korea give a great effort to complement basic college scholastic ability of freshman. Maybe it could be unnecessary effort from university. However, we cannot just leave students who have poor academic performance about 10 to 30% in a university. Universities have to prepare to solve this problem. Thus government and universities investigate a lot of efforts but there is no guarantee. As a result, e-learning could be the best solution to complement poor academic performance of freshman and it also could be the best way to reduce financial burden of university. So, many universities introduce e-learning system and they also support professors to make e-learning content. We need to promote content usage and to improve overall operations. In this paper, we discuss poor academic performance problems under the current middle and high school education systems and review approaches to solve these problems. From this analysis, we propose the design of an effective e-learning system and a method of operation to complement students who achieve poor academic performance.

기업의 ESG 활동, 녹색 혁신과 기업성과 간 관계 연구: 중국 제조기업을 중심으로 (An Empirical Study on the Relationship between Corporate ESG Activities, Green Innovation and Corporate Performance: Focused on the Chinese Manufacturing Companies)

  • 증탁기;오민정;최성용
    • 산업경영시스템학회지
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    • 제45권3호
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    • pp.186-196
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    • 2022
  • In recent years, ESG activities (Environment, Social and Governance) have been paid more and more attention by enterprises and their stakeholders in various countries. China is the largest developing country in the world. The ESG performance of Chinese listed enterprises helps to understand the shortcomings of their sustainable development ability and further enhance the firm value. Moreover, the interaction effect between green innovation investment and ESG activities is of great significance for enterprises to balance the resource allocation between the two factors in the future. Taking listed Chinese manufacturing companies from 2011 to 2020 as an example, this study investigates the influence of ESG activities on financial performance and non-financial performance, and tests the moderating role of green innovation. Our results show that: (1) ESG performance has a negative impact on financial performance; (2) ESG performance has a positive impact on non-financial performance; (3) Green innovation can positively adjust the negative impact of environmental activities on financial performance. However, it will enhance the negative impact of governance activities on financial performance. The interaction effect between green innovation and social activities on corporate financial performance is a substitution effect; (4) With the improvement of green innovation level, the positive impact of ESG overall performance and environmental performance on corporate reputation will also be suppressed.

소상공인의 자기결정성 특성이 창업의지에 미치는 영향 (Impact of Self-Determination Characteristic of Small Business Start-Up on Entrepreneurial Intention)

  • 박세언;황찬규;권두순
    • Journal of Information Technology Applications and Management
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    • 제22권4호
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    • pp.1-37
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    • 2015
  • Micro small business start-ups are receiving financial and marketing support from government or public authority, but business closure rate is very high and it causes a hugh burden to households and national economy. This study aims to verify the causal relationship between the self-determination characteristic of small business start-ups and entrepreneurial intention through learning orientation and innovation ability. The man's intrinsic motivation of self-determination theory is expected to have an impact on the entrepreneurial intention of small business start-ups. The self-determination theory includes perceived autonomy, perceived competence, perceived relationship as independent variables. This study presented a research model for explaining the entrepreneurial intention of small business start-ups, and collected 260 survey responses from the small business start-ups In order to validate the proposed research model, PLS analysis is performed with valid 246 questionnaires. By PLS technique, the measurement reliability and validity of research variables are tested and the path analysis is conducted to do the hypothesis test. Path analysis shows that perceived autonomy does not significantly affect the learning orientation and innovation ability. On the other hand, perceived competence significantly influences learning orientation and innovation ability. Perceived relationships had significant influence on learning orientation. It is found that the parameters of learning orientation and innovation ability significantly influence the dependent variable of entrepreneurial intention. Based on the results, a policy and strategy for supporting small business start-up are presented.

Asset Pricing in the Presence of Taxes: An Empirical Investigation Using the Cox-Ingersoll-Ross Term Structure Model Under Differential Tax Regimes

  • Lekvin Brent J.;Suchanek Gerry L.
    • 재무관리논총
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    • 제2권2호
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    • pp.171-211
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    • 1995
  • Relatively little is known about the relationship between taxes and asset prices. Differential tax treatment of assets in the same risk class implies differential pricing. Conversely, the ability of tax-exempt investors to engage in tax arbitrage should drive any pricing differences away. The differential tax treatment of classes of US Treasury securities provides a straightforward setting for the examination of possible tax-effects in asset prices. Using the Cox-Ingersoll-Ross Term Structure Model as our framework, we examine the pricing of US Treasury securities over two distinct tax regimes. Evidence that tax effects are not arbitraged away is presented.

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Distribution Competitive Advantage of Vietnamese Fintech Enterprises and its Impact on Dynamic Capabilities

  • Nguyen Van THUY
    • 유통과학연구
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    • 제22권1호
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    • pp.61-67
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    • 2024
  • Purpose: The study has identified factors affecting dynamic capabilities and the distribution of competitive advantage under the impact of dynamic capabilities of Vietnamese fintech businesses. Research design, data, and methods: The method used in this study is a survey analysis of 120 Vietnamese fintech businesses to test the hypothesized relationships of the research model as well as evaluate its effectiveness. The study uses the Cronbach alpha analysis, factor analyses, and structural equation modeling to assess the research's measurement and structural models. Results: Research results show that 3 critical success factors: "Capacity to develop financial service ideas," "Ability to develop a platform," and "Business capacity" have a positive impact on "Dynamic capabilities." In addition, the study also evaluates the effect of "dynamic capabilities" on the "competitive advantage" of fintech businesses. Conclusion: Theoretically, this result contributes to discovering new, specific factors affecting the dynamic capabilities of fintech businesses. In practice, the research results are empirical evidence of the distribution of competitive advantages of Vietnamese Fintech businesses and their impact on dynamic capabilities.

대학급식소 운영체제에 대한 소비자와 학교당국의 태도 (Customers and Administrators' Attitudes Concerning Operation Format in University Foodservices)

  • 곽동경;장혜자
    • 대한영양사협회학술지
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    • 제2권1호
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    • pp.92-104
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    • 1996
  • Contract Managed foodservice has been expanded rapidly in university foodservice operations. The purposes of this study were to examine customers and administrators' preference concerning operation format, the decision making components for operation format, and administrators' attitudes concerning contract managed and self-operated foodservice. Two types of questionnaires were developed and implemented. Customer and administrator's questionnaires were distributed to 900 university students and 27 administrators respectively, and 831 customers and 24 administrators were responded with a response rate of 92.3% and 88.8% respectively. Statistical data analysis was completed using the SPSS programs for descriptive analysis, $x^2$-test, ANOVA, and T-test. The results of this study can be summarized as follows 1. In deciding foodservice operation format, the components customers considered were the ability to provide variety of meal items, aesthetic and safe food(62.6%), the ability to provide a food with competetive low price(22.1%), and the ability to provide adequate service and nutrition information. On the contrary, the components administrators considered were the ability to provide variety of meal items, aesthetic and safe food(66.7%), the ability to relieve administrators of managerial burden of the foodservice operation(12.5%), and the ability to invest facility(8.3%). 2. The average score of attitude on contracted and self-operated management activities were 3.41, 3.10 respectively. University administrators evaluated that contractors performed financial management activities more effectively. 3. University administrators with contracted or self-operated foodservice favored their own current operation format.

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Determinants of Default Risks and Risk Management: Evidence from Rural Banks in Indonesia

  • PUSPITASARI, Devy Mawarnie;FEBRIAN, Erie;ANWAR, Mokhammad;SUDARSONO, Rahmat;NAPITUPULU, Sotarduga
    • The Journal of Asian Finance, Economics and Business
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    • 제8권8호
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    • pp.497-502
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    • 2021
  • This study aims to investigate the determinants of default risk of rural banks in East Java, Indonesia. The method used is descriptive verification and logistic regression analysis. The data used is secondary in the form of monthly annual financial reports of rural banks in East Java during the period 2009-2018. From the results, it was shown that net interest margin (NIM) as a proxy of market risk, non-performing loan (NPL) as a proxy of credit risk, operation efficiency as a proxy of operational risk and return on assets (ROA) as a proxy of profitability have a significant influence on default risk. Meanwhile, the loan to deposit (LDR) ratio as a proxy of liquidity risk has no significant influence on default risk. Banks need to implement risk management and meet the capital adequacy requirements of regulators so that they are resistant to risk, and also, compliant with bank governance to be able to produce high returns for rural banks have an impact on sustainability and its existence. The ability to identify setbacks in bank conditions and the ability to distinguish between healthy and problematic banks will enable to anticipate default banks.

우리나라 선박관리기업의 시장규모추정과 경영분석에 의한 SWOT분석 (A SWOT Analysis by Market Size Forecasting and a Business Analysis of Korean Ship Management Companies)

  • 이신원;안기명
    • 한국항만경제학회지
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    • 제32권2호
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    • pp.157-178
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    • 2016
  • 본 논문은 우리나라 최초로 선박관리산업의 시장규모를 추정하고 경영실태분석을 수행하여 환경변화에 대응하는 경영개선방안을 제시하였다. 최근 글로벌 해운선사들은 해운원가절감과 서비스의 제고를 위한 전문선박관리업체에 선박 선원관리 일체를 아웃소싱하는 추세이지만 우리나라 선박관리산업의 시장규모는 외항선사 매출규모의 3.75%에 지나지 않고 있어 시장규모 확대가 필요하다. 경영실태분석결과에 의하면, 우리나라 선박관리업체는 경영능력, 국제비지니스역량 및 마케팅 역량이 미흡하여 수익성이 매우 미흡한 편이다. 또한 규모의 영세성과 재무구조가 취약하여 전문적인 선박관리를 위해서는 국제화 및 대형화가 시급하다고 볼 수 있다. 이를 위해서는 정부는 선원의 노령화와 승선기피를 방지하기 위한 선원양성 및 지원정책과 더불어 금융지원과 세제지원이 필요한 것으로 사료되고 있다.

The Effect of Internet Use on the Changes in Family Systems

  • Lee Hyunah;Lee Kiyoung
    • International Journal of Human Ecology
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    • 제5권2호
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    • pp.61-80
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    • 2004
  • The introduction of the Internet in homes had an effect on family systems. The purpose of this study is to investigate the changes in family systems due to Internet use in South Korea. This study classified the types of changes in the family systems and analyzes the characteristics of each type. Systems approach provides the theoretical framework for this study. First, the cluster analysis demonstrated the three types of the changes in the family subsystems due to housewives' Internet use: 'positive changes', 'negative changes', and 'no changes'. Second, there are different characteristics among the types of changes according to demographic, Internet-related, and intra-system dynamic factors. These results suggest several implications for public policy. To utilize the Internet as a useful tool to improve the quality of family life, housewives must have the ability to control the Internet use and to manage their resources. In order to enhance their abilities of using the Internet, it may be necessary for the government to provide public educational programs for housewives.

Business Process Reengineering of an Information Exchange Management System for a Nationwide Cyber Threat Intelligence

  • Pramadi, Yogha Restu;Rosmansyah, Yousep;Kim, Myonghee;Park, Man-Gon
    • 한국멀티미디어학회논문지
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    • 제20권2호
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    • pp.279-288
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    • 2017
  • Nowadays, nations cyber security capabilities play an important role in a nation's defense. Security-critical infrastructures such as national defenses, public services, and financial services are now exposed to Advanced Persistent Threats (APT) and their resistance to such attacks effects the nations stability. Currently Cyber Threat Intelligence (CTI) is widely used by organizations to mitigate and deter APT for its ability to proactively protect their assets by using evidence-based knowledge. The evidence-based knowledge information can be exchanged among organizations and used by the receiving party to strengthen their cyber security management. This paper will discuss on the business process reengineering of the CTI information exchange management for a nationwide scaled control and governance by the government to better protect their national information security assets.