• Title/Summary/Keyword: Financial Validity

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Validity Field Testing of Family Nursing Phenomen in Korea by the Retrospective Method of ICNP (ICNP의 후향적 방법에 의한 한국가족현상의 실무타당성 검증연구)

  • Kim, Hyun-Sook;Kwon, Yong-Suk;Park, Kyung-Min;Kee, Ji-Hyun;Ko, Young-Ae;So, Ae-Young;Yang, Soon-Ok;Kim, Young-Im;Kim, Hee-Girl;Oh, Jin-Joo;Wang, Myoung-Ja;Kim, Soon-Lae;Yun, Soon-Nyung
    • Research in Community and Public Health Nursing
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    • v.13 no.3
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    • pp.423-432
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    • 2002
  • This study was conducted to test the validity of characteristics of family nursing phenomena in Korea identified in a previous study by Yoon, S. Y, et al. (1999). Data for this study were collected from 355 (first measurement 186, second measurement 169) nurses whose family nursing careers were more than one year using a cross sectional survey method. The distribution per one characteristic ranged between 0 to 5. The phenomena that had two or more characteristics and had a score of 3.0 points or more included disturbance in marital role', 'disturbance in family communication', 'inappropriate family coping', 'lack of family intimacy', 'unhealthy life style', 'deficit of financial management skill and support', 'inadequate care management sick member', and' inadequate home-making'. The essential characteristics of the 8 phenomena presented above included 27 items. Further studies on family nursing phenomena in Korea are needed to support the evidence through surveys of families in the field. A reconfirmation study, as well as qualitative research on the low validity of the characteristics, needs to be more performed in the future.

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An Analysis on the correlation between the rate of increase in deposit received of Nonghyup Mutual Finance and the default Rate (농협 상호금융 예수금증가율과 연체율과의 상관관계분석)

  • Park, Jeong-Chul
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.6
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    • pp.3564-3570
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    • 2014
  • This study assessed the validity of establishing and implementing a financial supervisory policy considering that Mutual finance's increase in deposits received raises the rate of loans in the process that the recent financial supervisory authorities applied various regulatory measures to mutual financial organizations. As a result of the analysis with a least squares regression model for the correlation between the rate of increase in the deposits received by Nonghyup Mutual Finance and the default rate of loans through the complete enumeration on the 1,161 the regional Nonghyup branches nationwide from 2005 to 2011, showed that there was no (+) correlation between them the financial supervisory authorities premised but a (-) relation. As Nonghyup is a mutual financial organization with the phenomenon that the application plan of increased deposits received is becoming diversified, the increase in deposits received helps reduce the procurement interest rate of funds, which provides a chance to apply the low interest of loans again, so they have positive effects on the overall loans. Financial Supervisory authorities should re-establish a direction of policy understanding the characteristics of Nonghyup's fund use and the detailed correlation between the rate of increase in deposits received and the default rate.

The Effects of the Entrepreneurial Team's Diversity on Business Performance of New Venture (벤처 창업팀의 다양성이 창업 성과에 미치는 영향에 관한 연구)

  • Cho, Sungju;Lee, Sang-Myung
    • Korean small business review
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    • v.42 no.1
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    • pp.107-133
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    • 2020
  • Many researchers conducted studies on the relationship between entrepreneur's characteristic, capability, strategy and performance of new venture. However, the development of scientific technique and the complexity of the business environment have stimulated entrepreneurial teams rather than individuals. Therefore, the necessity of theoretical and practical study on the effect of the characteristics of an entrepreneurial team on the new venture companies was suggested. Initial research on entrepreneurial team diversity has primarily addressed the impact of demographic diversity on performance. In order to verify the research model of this study, 287 delegates of new venture companies that participated in the projects at the 18 Centers for Creative Economy & Innovation in 17 regions of the country conducted validity and reliability test based on the questionnaire to which they answered. The result shows that only gender diversity among demographic diversity affected non-financial performance. Information diversity influenced career diversity on financial performance and diversity in education on non-financial performance. Also, the higher the previous sharing experience, the better the financial performance. Value diversity has negative effect on both financial and non-financial performance. Based on the results, theoretical and practical implications are derived. Also suggested are methodological limitations and future research directions.

A Study on Economic Measurement Model of R&D Project Performance (R&D 프로젝트 성과의 경제적 가치 측정 모델 연구)

  • Kim, Young-Myoung;Sung, Hankyu
    • Journal of Technology Innovation
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    • v.21 no.1
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    • pp.229-252
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    • 2013
  • The aim for this study is to suggest a practical model to measure the financial values of the achievements from corporate research and development(R&D) projects. Performance indicators for R&D projects were identified from the extensive literature reviews and the evaluation methods to convert them into financial values were proposed to overcome the problems of excessive predictions and subjective expert assessments in existing methods. The proposed model was applied to R&D projects of an IT company in Korea for its validity test. The model is expected to be a turning point in economic evaluation of corporate R&D projects in general due to its practical and reasonable scheme.

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Does Audit Matter in Earnings Quality of Indonesia Banks?

  • MULIATI, Muliati;MAYAPADA, Arung Gihna;PARWATI, Ni Made Suwitri;RIDWAN, Ridwan;SALMITA, Dewi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.143-150
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    • 2021
  • This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

Financial Analysis and Validity Study for the Introduction of Liquid Hydrogen in Changwon City (창원시 액화수소 도입에 따른 재무성 분석 및 타당성 검토)

  • KANG, BOO MIN;JEONG, CHANG-HOON;HA, SEUNG WOO;JIN, HONG-DEOK;KIM, HAK-MIN;JEONG, DAE-WOON
    • Transactions of the Korean hydrogen and new energy society
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    • v.33 no.4
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    • pp.293-300
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    • 2022
  • The Changwon city which announced 2040 hydrogen policy vision is planning to establish the new hydrogen-centered city. The building of plant which is available to produce the 5 ton/day of liquid hydrogen is promoted as one of the projects in order to achieve the vision. However, the analysis in terms of local economic and environmental aspects is insufficient because this liquid hydrogen plant is the first in Korea. Therefore, in this study, the financial feasibility of the liquid hydrogen plant project was analyzed by reviewing the benefits of liquid hydrogen supply and environmental improvement, and the feasibility of this project has been investigated which is being built based on the hydrogen industrial plan of Changwon city.

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

  • 김한중;조우현;이해종
    • Health Policy and Management
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    • v.3 no.1
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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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Exploring Factors Influencing Usage Intention of Chatbot - Chatbot in Financial Service (챗봇 사용 의도에 영향을 미치는 요인 탐색 - 금융 서비스에서의 챗봇)

  • Lee, Min Kyu;Park, Heejun
    • Journal of Korean Society for Quality Management
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    • v.47 no.4
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    • pp.755-765
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    • 2019
  • Purpose: Chatbots are widely diffusing across various industries to substitute human manpower in the industry. However as researchers only develop technology that is applied to chatbot, the diffusion is slow in progress. The purpose of this study is to propose useful implications to accelerate diffusion of chatbots across industries by analyzing the perception of customers. To achieve the research purpose this study analyzes causal effect relationship between characteristics of chatbot character, service quality, individual difference, and intention to use chatbot. Methods: This study developed a survey that contains various questionnaires for each construct based on literature review. Data collected through survey was tested for convergent validity and discriminant validity and further analyzed the relationship using PLS-SEM method to verify hypotheses. Results: Trustworthiness of the chatbot character, ease of use, application design, responsiveness, customization, assurance, inertia, and previous experience have significant influence on forming user satisfaction, consumer trust, and intention to use. The others, likability, appropriateness, technology anxiety, and need for interaction were not significant in this research. Conclusion: Although the constructs of the research model was significant in previous literatures, some do not have significant effect on intention to use chatbots. Based on the results, chatbot managers will be able to develop chatbot systems which are more appealing to users and more academic researchers will focus on analyzing user perception and intention.

High-Efficiency Converter for Automotive Headlamp Using New H-type Snubber (새로운 H-type 스너버를 이용한 차량 헤드램프용 고효율 컨버터)

  • Kim, Sung-Joo;Kim, Sun-Pil;Jung, Tae-Uk;Park, Sung-Jun;Park, Seong-Mi
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.29 no.10
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    • pp.65-72
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    • 2015
  • Recently, LED light has been increasingly adopted for vehicles in both domestic and foreign automotive markets, while a variety of LED lights have been developed to be used particularly for headlamps. In this paper, we propose an H-type resonant snubber circuit topology for high efficiency of vehicle LDM (LED Driver Module) and realized LDM functions for vehicle headlamp by designing high-efficiency convertors. In addition, this study reduced the financial burden by configuring the system to control the whole with micom except for the use of individual dedicated chips to drive LED for high and low beam. In order to verify the validity of the proposed H-type resonant snubber capable of soft switching, simulations were performed using PSIM. As a result, the validity was experimentally verified by creating a prototype. Moreover, in order to actually attach the headlamp, the performance of the proposed convertor was confirmed by designing LDM to the limited size. Communications between the headlamp and higher controller were realized using LIN(Local Interconnect Network).

Analyzing of Solar Power Generation Cost-Benefit Using Idle Sites(Parking Lot & Rooftop): Focusing on Environmental Benefit and Social Benefit (주차장·옥상 유휴부지를 활용한 태양광발전 비용편익 분석: 환경·사회 편익 중심으로)

  • Ko, Hyung-Do;Kim, Jeong-In;Ahn, Kyoung-Jin
    • Asia-Pacific Journal of Business
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    • v.13 no.2
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    • pp.139-154
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    • 2022
  • Purpose - This study aims to analyzing of solar power generation cost-benefit. Design/methodology/approach - We analyzed whether there is economic feasibility by selecting parking lots and idle sites located in four areas of Seoul, Gyeonggi, Chungcheong, Jeolla, and Gyeongsang areas nationwide, and analyzing site conditions and installation capacity. Findings - According to the results of the analysis, it was found that there is low profitability in Seoul, Gyeonggi and Chungcheong regions, where the solar radiation was not excellent even if REC is selected through the contract market. However, it is necessary to analyzed the economical validity the profitable validity including environmental benefits (greenhouse gas reduction, NOx, SOx reduction effect) and social benefits (renewable power supply) that is analyzed by income and operating costs which is occurred from electricity sales and REC sales when installing solar power generation facilities. Research implications or Originality - In this study, economic feasibility was evaluated additionally in consideration of environmental and social benefits. In conclusion, it was shown that businesses are not economical when considering only simple financial aspects are also sufficiently economical when it is considering environmental and social benefits.