• 간호행정학회지
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• 제18권4호
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• pp.452-459
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• 2012

Purpose: This study was a descriptive study conducted to investigate the effects of intellectual capital on organizational performance of nurses in medium and small hospitals. Methods: Data were collected from 241 nurses working in medium and/or small hospitals located in G City from August 10 to September 17, 2011. The measurement tools were the Intellectual Capital scale and Organizational Performance scale. Data were analyzed using frequency, percentage, mean, standard deviation, t-test, one way ANOVA, Pearson correlation, and hierarchical regression with SPSS WIN 18.0 PC. Results: Intellectual capital composed of human, customer, and structure capital had significant effects on organizational performance of nurses working in medium and small hospitals and explained 50.4% of the variance. Conclusion: In order to promote organizational performance of nurses, nursing managers and administrators need to invest more resources into the intellectual capital of the system including human, customer, and structure capital.

• 유통과학연구
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• 제11권2호
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• pp.5-10
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• 2013

Purpose - The current research examines the effect of life cycle stages on capital structure of listed companies in Tehran Stock Exchange. Research design, data, methodology - By aid of 685 year-company data, which collected from financial statements of companies during 2006-2012, first, the companies, are classified into three groups including companies in growth, maturity and decline stages. After removing the companies, which were not in accordance with life cycle model, 86 companies were selected to test two main hypotheses of the research. Results - The results show that the capital structure of the sample companies is different in various life cycle stages. More investigation by LSD test also revealed that the total debt to total assets ratio means of the companies in growth stages were significantly different from those companies in maturity stages and those in growth stages had high level of debt to assets ratio. Conclusions - The result showed the average amount of the working capital for companies in three stages are significantly different and due to high level of operation of the companies in maturity and decline stages, these companies held high amount of working capital than those in the growth stages.

• 한국환경과학회지
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• 제14권4호
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• pp.435-444
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• 2005

A survey was conducted to 890 radiological technologists working at 44 general hospitals of 16 cities and provinces across the county to determine their stress level according to regions divided into the capital city, metropolitan areas and small- and medium-sized cities. For this purpose, such factors as their working environment, role playing, job conflict and job burden were compared and analyzed according to the regions. The findings may be summed up as follows: 1. In terms of working environment, radiological technologists in the capital city were found to have the least stress(23.46), followed by those in metropolitan areas(24.53) and small- and medium-sized cities(24.85). There was a significant difference according to the regions as for the item 'worry about influence of radioactive contamination(genetic, decisive and plausible)(P<0.001). 2. As for role playing, radiological technologists in small-and medium-sized cities appeared to receive the highest stress(l8.25) followed by metropolitan areas(l7. 71) and the capital city(l6.69). There was a statistically significant difference(P<0.001) according to the regions 3. Regarding job conflict, those who work in small- and medium-sized cities turned out to get the highest stress(15.66) compared to those in metropolitan areas(15.35) and the capital city(l4.44). In terms of job autonomy, there was no significant result from the survey in spite of the difference between metropolitan areas(14.87), small- and medium-sized cities(l4.79) and the capital city(l4.66). 4. Little difference was detected according to the regions as far as the job burden(excessive or too little) was concerned. But their was a significant regional difference in tenns of patient-related factors with the capital city(11.50), small- and medium-sized cities(l0.75), and metropolitan areas(1.63)(P<0.001).

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.863-867
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• 2020

This study was conducted on financial data of 38 economic groups listed on Vietnam's stock market for the period 2009 - 2019 and it aims to provide an empirical evidence on the impact of working capital management policy on performance in all phases of the economic cycle of Vietnamese economic groups. The study uses FGLS estimation method with 2 dependent variables ROA, GOP, independent variables including INV, AR, AP, CCC, dummy variable representing different phases of the economic cycle, variables Control includes CAT, CR, LEV, SZ, GR. Research shows that the greater the level of investment by companies in liquid assets corresponding to a certain level of activity (shown by average days of inventory (INV), average days of collection. (AR), cash flow cycle (CCC)) the lower the rate of return on assets. The study also provides additional evidence of the negative effects of economic crisis on the performance of economic groups. The study also shows that the number of short-term asset cycles has a positive impact on operational efficiency, and the level of debt use has a negative impact on operational efficiency. This result implies that the managers of economic groups can increase the efficiency of businesses through a reasonable working capital policy.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.229-235
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• 2021

The ability of entrepreneurs to arrange working capital is the key to maximizing the profitability of small- and medium-sized enterprises and the wealth of entrepreneurs. The study investigates the correlation between entrepreneurs' working capital management and the profitability of SMEs listed on six Gulf Cooperation Council (GCC) stock exchanges between 2019 and 2020. The secondary data is collected from the financial statements of SMEs listed on the six GCC stock exchanges. Actual sample for the research study was a total of 136 small- and medium-sized enterprises selected using purposive sampling methods. Four research models were considered in this analysis, all ending up affecting gross profits. The selected entrepreneurial SMEs were listed on six different Gulf Cooperation Council stock exchanges during 2019-2020. The fixed financial assets ratio, financial debt ratio, and company size are used as control variables and data were analyzed using multiple regression. The research results demonstrate that there is a statistically significant negative correlation between profitability measured by gross profit and cash cycle and the components of the cash cycle (including days of accounts receivable and days of inventory). The study further reveals that there is no significant correlation between gross profit and days of accounts payable.

• 융합경영연구
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• 제3권4호
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• pp.13-20
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• 2015

This study examined the relationship between working capital management and performance of listed companies Stock Exchange in Tehran. A total of 40 companies from the cement industry for the period 2007 to 2010 of which only 25 were selected for this study had the condition. In order to achieve the objectives, this study surveys the exploration of correlation regression analysis and used the curve obtained, the regression equation. To test the hypothesis, quantitative analysis was used as a method. The results showed a negative relationship between the variables of working capital management and the company's performance and the only variable cash conversion cycle did not show a significant relationship. There is often a negative correlation between the variables studied. This study is based on five assumptions impact of working capital management on corporate profitability is examined. Therefore, the results suggest that the variables in working capital (average collection of receivables, average inventory turnover period, the average net debt and average transaction cycle) and net operating profit is significant negative correlation Net cash conversion cycle and only illustrates the relationship is not significant. Thus, it showed that in debt collection and debt payment period, the turnover of inventory and net trade cycle to reduce the profitability of companies will increase.

• 재무관리연구
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• 제25권4호
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• pp.25-51
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• 2008

본 연구는 1986년 1월 1일부터 2007년 12월 31일까지 한국증권선물거래소의 유가증권시장에 상장된 기업을 대상으로 운전자본의 고정자산투자 스무딩효과를 실증분석 하였으며, 주요한 분석결과는 다음과 같다. 재무적 제약기업은 운전자본을 이용하여 고정자산투자를 스무딩할 수 있다. 외부에서 음(-)의 현금흐름 충격이 발생하면, 운전자본의 감소를 통해 고정자산투자를 스무딩하고, 양(+)의 현금흐름 충격이 발생하면, 운전자본의 증가를 통해 잉여현금흐름을 보관한다. 따라서 재무적 제약기업의 경우에, 운전자본은 고정자산투자에 유의한 음(-)의 영향을 미치며, 재무적 제약이 클수록 음(-)의 영향력은 더 커진다. 제무적 제약 정도는 배당지급 수준과 자본시장 접근성을 기준으로 측정할 수 있다. 저배당기업은 고배당기업보다 재무적 제약이 크며, 자본시장 비접근 기업은 접근기업보다 재무적 제약이 크다. 또한, 운전자본과 고정자산투자간의 내생성을 고려하더라도 운전자본의 고정자산투자 스무딩효과는 여전히 존재한다. 따라서 운전자본의 고정자산투자 스무딩효과는 통계적으로나 경제적으로 중요한 의미를 갖는다고 할 수 있다. 결론적으로, 한국증권선물거래소의 유가증권시장에 상장된 기업들은 비대칭정보 하에서 재무적제약을 받을 경우에, 운전자본을 사용하여 고정자산투자를 스무딩한다고 할 수 있다. 특히, 배당지급이 적은 저배당기업이나 자본시장에 접근이 용이하지 않은 비접근기업은 재무적 제약이 더 많기 때문에, 운전자본을 사용하여 고정자산투자를 스무딩 할 가능성이 많다. 따라서 기업 경영자들은 이러한 운전자본의 고정자산투자 스무딩효과를 고려하여 운전자본관리를 실천함으로써 기업가치를 극대화시킬 수 있다고 생각한다.

• Safety and Health at Work
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• 제7권4호
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• pp.363-371
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• 2016

Background: Seafaring is an inherently stressful environment. Because working time and leisure time is spent in the same confined environment for a prolonged period of time, many stressors present in seafaring can also be conceived of as chronic. We explored the effects of duration at sea, seafaring experience, environmental stressors, and psychological capital (PsyCap) on the sleep quality and fatigue of seafarers. PsyCap is a construct that draws upon ideas from positive psychology and positive organizational behavior, and is intended to capture an individual's psychological capacities that can be developed and utilized for performance improvements. Methods: We collected survey data from a sample of seafarers working in the offshore re-supply industry (n = 402) and a sample of seafarers working on board combined passenger and cargo ships (n = 340). Results: PsyCap emerged as a robust predictor with statistically significant relations to fatigue and sleep quality in both samples. PsyCap also interacted with duration at sea in explaining fatigue in seafarers working on board the passenger and cargo ships. Seafarers on passenger and cargo ships also reported significantly higher levels of fatigue than those working in the offshore re-supply industry. Conclusion: Coupled with emerging research showing that PsyCap is trainable, our results suggest that maritime organizations could have much to gain by being cognizant of and developing routines for continually developing the PsyCap of their employees.

• 한국인구학
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• 제34권2호
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• pp.91-111
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• 2011

이 연구의 목적은 사회자본 이론을 적용해서 영유아기 자녀를 양육하는 기혼 여성의 사회자본을 알아보는 것이다. 만 5세 이하의 자녀를 둔 취업 여성 284명, 비취업 여성 287명에게 수집한 자료로 이들의 사회자본 특성과 취업 여부에 따른 차이, 그리고 사회자본에 영향을 미치는 요인을 살펴보았다. 기혼 여성의 사회관계망은 취업 여부에 따라서 서로 다른 특성을 가진 사람들로 구성되어 있었다. 취업 여부에 따라서 이들이 접근할 수 있는 사회자본에는 차이가 없었던 반면, 경제적 지원과 돌봄 지원을 위해서 동원할 수 있는 사회자본은 취업한 여성에게서 더 많은 것으로 나타났다. 취업 여부 변수는 돌봄 지원을 위해 동원할 수 있는 사회자본을 유의하게 예측했으며, 사회관계망 관련 변수들의 영향은 기혼 여성이 동원하고자 하는 사회자본의 종류에 따라 다르게 나타났다. 이는 취업과 자녀 양육에 대한 기혼 여성의 선택이 돌봄 지원을 위해 동원할 수 있는 사회자본에 반영됨을 시사한다. 또한 기혼 여성의 친족 관계의 중요성과 사회자본을 형성하기 위한 지원방안이 논의되었다.

• 한국항해항만학회지
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• 제39권3호
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• pp.261-266
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• 2015

기업의 운전자본관리는 단기재무전략관리 차원에서 접근이 가능하며, 이는 기업의 유동성 및 수익성 등에 영향관계가 있음이 실증되고 있다. 따라서 효율적인 운전자본관리는 기업의 수익성을 증대시킬 수 있을 뿐만 아니라, 유동성 또한 개선시킬 수 있게 된다. 해운기업의 경우 글로벌금융위기와 맞물려 수익성과 유동성에 많은 어려움을 겪었음에도 불구, 운전자본관리와 수익성에 대한 연구는 전무한 상태이다. 이에 본 연구에서는 2004년 이후 46개 해운기업을 대상으로 운전자본관리와 수익성과의 관계를 규명함으로써 단기재무전략 수립에 유용한 정보를 제공하고자 하였다. 연구의 결과 기존연구들과 같이 매입채무기간, 재고기간, 현금주기, 영업주기가 해운기업의 수익성 즉, 매출액 총이익률과 매출액영업이익률을 개선할 수 있는 중요한 요인인 것으로 실증되었다. 특히 매입채무신용기간과 영업주기의 증가는 수익성의 증가를 가져오는 것으로 분석된 반면, 재고기간과 현금주기는 부(-)의 관계를 보여 이들이 줄어들 경우 수익성이 증가하는 것으로 나타났다. 매출채권기간은 일부 모형에서 유의하였으나, 기존 연구들과는 달리 해운기업의 경우 수익성과의 관계를 설명하기에는 한계가 있는 것으로 나타났다.