• 제목/요약/키워드: Future financial plan

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A Study on the Profitability of Coffee Franchise Firms using ROIC Tree, ROA & ROE (ROIC(영업투하자본율) Tree와 ROA, ROE를 활용한 커피프랜차이즈 기업의 수익성에 관한 연구)

  • Kim, Tae-Ho;Kim, Hak-Seon
    • Culinary science and hospitality research
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    • v.24 no.1
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    • pp.130-139
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    • 2018
  • The purpose of this study was to grasp the profitability of coffee franchise companies using ROIC tree, ROA and ROE. As a result, ROA was using assets efficiently, and some companies are in desperate need to improve their management based on past brand recognition, and a new paradigm management strategy is urgently required. In particular, the franchise company's current cost burden is greater than comparable firms. In ROE, the capital was operating efficiently. Since ROIC is very difficult to classify business related and operating related amounts accurately based on financial statement information, there is a limit to accurate ROIC calculation. Therefore, ROIC is estimated to be 7.6~38.29% as of 2016 based on ROIC calculation. In the case of continuous growth companies, investments are made to improve steady sales, but some companies seem to be unable to escape from past paradigm. In order to continue the growth of the company beyond the accounting profit in the future, the ROIC Tree can be used to measure the subdivided management performance and propose efficiency plan.

Critical Success Factors of Large Design-Build Projects in Vietnam

  • Dang, Chau Ngoc;Le-Hoai, Long;Lee, Young-Dai
    • Journal of Construction Engineering and Project Management
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    • v.2 no.3
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    • pp.30-39
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    • 2012
  • Design-build (D&B) has been broadly perceived as an effective project delivery method and become popular in the world. However, the implementation process of this innovative procurement method in Vietnam encounters difficulties due mainly to unfamiliarity and inexperience with the approach. Critical success factors (CSFs) which could be used to enhance the project execution are useful to practitioners in Vietnam if identified. A questionnaire survey was employed to identify CSFs of D&B projects in Vietnam. Parties' competence, especially financial capability, and contract documentation are the most important factors significantly affecting project success. It was also shown that the perspectives of two principal parties in D&B projects on the CSFs are statistically correlated. The identified CSFs were then validated with some various D&B projects. The execution results of CSFs' were compared with the projects' performance measured try key performance indicators (KPIs). The most important success factors of this study were also compared with other countries'. The validation and comparison results provide project participants with some useful information to perform D&B projects better. Practitioners should well perform the identified CSFs to enhance the chance of the success of D&B projects in Vietnam. The findings of this study are useful not only to Vietnamese practitioners but also to others who are concerned about D&B method and plan to employ it in Vietnam in future.

A Study on the Preventive Education for Adolescents′Problems in Home Economic Education (I) - An Analysis of Adolescents′Problems in Telephone Counselling Cases - (가정과 교육에서의 청소년문제 예방교육을 위한 기초 연구 I - 전화상담 사례에 나타난 청소년 문제분석 -)

  • 배영미
    • Journal of Korean Home Economics Education Association
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    • v.10 no.1
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    • pp.123-136
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    • 1998
  • The purpose of this study is to investigate and analyze adolescents'problems, thereby to provide fundamental information for Preventive Education for Adolescents'Problems in Home Economic Education. For the data, 269 counselling cases about adolescents ere collected at C counselling center in Seoul, from January to July, 1997. The data were analyzed by frequency, percentage, and χ²test using the SPSS/PC+computer program. The most important results and implications of this study were as follows ; 1. The Preventive Education for Adolescents'Problems need to be programmed incorporating 'sex', 'family relationship', 'personality', 'delinquency', 'friendship', 'future plan', 'studying' and 'violence'. 2. Adolescents, whether they were students or workers, requested counseling regarding the matters of 'sex'in the general basis, while parents and teachers requested counseling with regard to the adolescents'problems of 'family relationships'and 'delinquency'. This implied that there was a perceptual difference in the adolescents'problems between adolescents and their parents or teachers. Therefore, 'communications'and 'conflict resolution'need to be included in the program. 3. There were more suggestions for a desirable preventive program : 'cooperative society'need to be emphasized ; financial, administrative and policy supports form schools and authorities are needed ; program building should be facilitated through the cooperation between the researchers in universities and the secondary school teachers in the field.

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An Information-based Forecasting Model for Project Progress and Completion Using Bayesian Inference

  • Yoo, Wi-Sung;Hadipriono, Fabian C.
    • Korean Journal of Construction Engineering and Management
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    • v.8 no.4
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    • pp.203-213
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    • 2007
  • In the past, several construction projects have exceeded their schedule resulting in financial losses to the owners; at present there are very few methods available to accurately forecast the completion date of a project. These nay be because of unforeseen outcomes that cannot be accounted for earlier and because of deficiency of proper tools to forecast completion date of said project. To overcome these difficulties, project managers may need a tool to predict the completion date at the early stage of project development. Bayesian Inference introduced in this paper is one such tool that can be employed to forecast project progress at all construction stages. Using this inference, project managers can combine an initially planned project progress (growth curve) with reported information from ongoing projects during the development, and in addition, dynamically revise this initial plan and quantify the uncertainty of completion date. This study introduces a theoretical model and proposes a mathematically information-based framework to forecast a project completion date that corresponds with the actual progress data and to monitor the modified uncertainties using Bayesian Inference.

A Strategy of ROK's Military Base Conversion into the Civil Use (한국군 군사기지의 민수전환 전략)

  • Lee, Pil-Jung;Jang, Hyun-Ju
    • Journal of the military operations research society of Korea
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    • v.33 no.1
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    • pp.75-92
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    • 2007
  • Most of countries in the world are stepping up military conversion to achieve military modernization. The issues of military conversion hold reallocation of financial resources, reorientation of R&D, restructuring of military industry, demobilization, base closure and relocation, scrapping of surplus weapons and so on. Also ROK is stepping up military modernization through defense reform. In particular, ROK has the plan to convert bases; transfering U.S. Forces in Korea and conducting the merger and abolition of bases. In this respect, we expect increase of base conversion easily in the future. Therefore, we tried to find the strategy of base conversion that ROK can conduct base conversion with success in this study. So that we analyze cases of base conversion which were conducted in ROK and U.S. Moreover, we extract problems of the process of base conversion in ROK and finally find out substitutes.

A Study of Student Satisfaction from Beauty Art-Related Departments on Educational Assessments (미용관련학과 학생들의 교육과정 주요요인과 교육만족도)

  • Kwon, Do-Hui;Jung, Young-Ae
    • The Korean Journal of Health Service Management
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    • v.6 no.4
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    • pp.231-243
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    • 2012
  • This study is aimed to improve future-oriented curriculum by investigating the satisfaction of students from beauty art-related departments on their curriculum and major courses and proposing their basic direction and improvement plan. For this, a survey was conducted against students from beauty art-related departments in Busan (5 junior colleges and 1 four-year university). The following results were obtained: First, according to a correlation analysis on major questionnaire items on the curriculum in beauty art-related departments, statistical significance was observed in 'curriculum development', 'facility and administrative & financial supports', 'instructor/teacher activities', 'educational evaluation activities', 'academia-industry cooperation activities' and 'output evaluation'. In terms of educational satisfaction, statistical significance was observed in all positive relations. Second, according to regression analysis on the evaluation of curriculum output factors in beauty art-related departments, output factor levels were high as 'academia-industry cooperation activities', 'age', 'teacher/instructor activities', curriculum requirement analysis' and 'curriculum development' were high. In overall, relatively good results (69.0%) were observed. A further study needs to be performed for improvement of satisfaction of students majoring in beauty art on their curriculum in educating students from beauty art-related departments by applying their educational evaluation to optimum standards.

Factors Affecting the Development of Vietnamese Construction and Real Estate Companies

  • PHAN, Giang Lam;NGUYEN, Thuy Dieu;NGUYEN, Chi Thi;NGUYEN, Lan;TRAN, Le Thi
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.9
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    • pp.93-104
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    • 2022
  • This study aims to investigate the factors that contribute to the sustainable development of 334 Vietnamese construction and real estate companies listed on the Stock Exchange of Vietnam over a 5-year period from 2016 to 2020. By using regression analysis with the support of STATA software through examining the financial statements, which involves looking into crucial ratios including capital structure, profitability, firm size, accounts receivable management, and tangible assets investment, this study sheds light on whether these accounting indicators could help predict the construction and real estate companies growing potential in the future. Nevertheless, these ratios slightly contribute to the explanation of the change in revenue growth ratio, with a result of 1.6%, indicating that the value relevance of accounting information provides a modest and insignificant effect on investment decisions. This is understandable because the Vietnamese construction and real estate market still has many shortcomings in handling unexpected events, as well as the industry's peculiarities related to major capital sources from bank loans. Based on this study, governmental authorities and business executives should plan appropriate risk management policies and measures to contribute to the sustainable development of construction and real estate companies.

A Study of Nurses' Job Satisfaction (간호사의 직무만족 관련 요인)

  • Lee, Hyang-Nyeon;Lee, So-Young;Lee, Mi-Aie
    • Journal of East-West Nursing Research
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    • v.15 no.2
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    • pp.91-101
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    • 2009
  • Purpose: This study was performed to measure nurses' perception of job stress and job satisfaction, and to clarify the factors influential to their job satisfaction. Methods: Participants were 169 nurses working at a general hospital. Data were collected with self-administrated questionnaires and analyzed by SPSS/PC WIN 15.0. Results: Subjects perceived that job stress was higher than 'middle (3)', job satisfaction was lower than 'middle (3)', and job-related stress detrimental to job satisfaction. Influential factors for job satisfaction in a 2008 survey were duty-related stress, working conditions, and knowledge/skill-related stress. Duty-related stress and working conditions were cited as influential in a 2009 survey. The explained power for job satisfaction job was 32.5% in 2008 and 21.1% in 2009. Conclusions: Higher job-related stress detracts from job satisfaction. Hospital/nursing managers need to develop strategies that could improve the personal relationship between nurses and doctors, and provide administrative support to nurses. Provision of a financial personnel management plan could alleviate future nursing shortage triggered by job dissatisfaction.

Adaption Process of Migration and Reality of Households Heading to Farming (농촌지향 이주 가구의 귀촌적응과정과 영농실태)

  • Oh, Soo-Ho
    • Journal of the Korean association of regional geographers
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    • v.18 no.1
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    • pp.101-117
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    • 2012
  • The purpose of this research is to propose a plan on migration policy based on features, through analyzing the migration adaption process and the farming life of the back-to-countryside population throughout the nation. For this, survey has been conducted to find out urban-to-rural migrants' motives and characteristics. The major reason for the migration was the household's financial condition, and the most of migration decisions were made by either one's spouse or parents. The migration fund was primarily spent in early agricultural activities and it was the neighbors who aided them the most whilst teaching them many farming techniques. Some government-supported policies are being highly demanded regarding the lower level of income (than urban life) and difficulties of raising cultivation funds; these two things are what migrants consider as the most inconvenient and suffering matters in farming life. Many surveyee have responded that they would constantly stay in the rural area and continue on their life as a farmer, giving a promising prospect for future farmland life. Based on these trends and features, development strategy regarding elaborate settlement plan of urban-to-rural migration is necessary.

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The Use and Needs on Commun Rehabilitation Service of Industr Accident Victims at Home (재가 산재장애자들의 지역사회 재활서비스 이용 실태 및 요구도)

  • Oh, Jin-Joo;Lee, Hyun-Joo;Choi, Jeong-Myung;Hyun, Hye-Jin;Yoon, Soon-Nyung
    • Research in Community and Public Health Nursing
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    • v.14 no.2
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    • pp.179-189
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    • 2003
  • Objectives: This study described the features of home-bound industrial accident victims and their needs for rehabilitation services. This study was also aimed to find a future direction of development of community rehabilitation programs that are suitable for their needs demands. Methods: This study is a descriptive study, were collected through two phases using structured questionnaire. In the first stage, su were performed via telephone interviews. In the se stage, surveys were performed via home visit Subjects in the first stage included 2203 indu injured victims staying at home, of whom. individuals complaining of post-traumatic complic became the subjects of the second stage. Results: This study showed that the home-bound industrial accident patients were complaining of complications from the injury even after receiving treatment by IACI. However, they were neglecting their health problems without any intervention. Even if they use health care services. the treatment is mainly focused on acute medical care, which may not effective for them. Furthermore, they had unstable employment status and suffered from financial burden for health care costs. The Labor Welfare Organization has established a plan to remove barriers of industrial accident victims in reinstatement, and has been preparing various programs in order to establish an all-embracing service system for industrial accident victims from accident occurrence to reinstatement. However, these rehabilitation services can be truly helpful only when the injured are able to obtain enough information about them. The current restrictive system is also not appropriate for solving health problems of the industrial accident victims. Therefore, it is necessary to develop a plan that can provide industrial accident victims high-quality rehabilitation services so that they can use those services in the community without being dependent on hospitals. This study proposes visit nursing services as a way to provide various health services within community for the industrial accident victims.

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