• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.9 no.6
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• pp.773-782
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• 2019

Basel III (Third Basel Accord or Basel Standards) is a global, voluntary regulatory framework on bank capital adequacy, stress testing, and market liquidity risk. Basel III regulatory ratios include capital adequacy, asset soundness, and liquidity. The capital adequacy variables include BIS capital adequacy ratio, BIS tier 1 capital ratio, and tangible common equity ratio. The asset soundness variables include non-performing loan ratio and non-performing loan coverage ratio. The liquidity regulation variables include KRW liquidity coverage ratio and foreign currency liquidity coverage ratio. This study aims to investigate how capital adequacy standard affects efficiency of internet primary banks. As a result of this study, BIS capital adequacy ratio of domestic internet primary banks is lower than that of commercial banks. In order to maintain sustainable operation considering capital adequacy regulations, it is necessary to expand additional capital. In addition, the delinquency rate and non-performing loan ratio of domestic internet primary banks is gradually increasing due to the maturity of high-yield loans in 2019.

• 한국노년학
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• v.29 no.1
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• pp.215-230
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• 2009

In this study, we compared Korean retirees' retirement wealth adequacy with their subjective recognition and examined determinants affecting the retirement wealth adequacy. The data were drawn from the 2007 Korean Retiree Survey carried out by the Korean Investors Education Foundation. The major results of this study were as follows. The analysis suggested that Korean retirees(age 50 and over) were not well prepared financially. When using their assets(except for their residence), only 23.2% had accumulated enough wealth to meet their expenses for the remainder of their life. 25.7% of retirees subjectively considered themselves to be adequately covered. The comparison results showed that 23.8% of retirees' subjective recognition was not in accord with the estimation results. One of the most troubling groups is the 12.9% of retirees who were in the inadequacy group even though they considered themselves to be in the adequacy group. Retirement wealth adequacy determinants were quite different between objective adequacy and subjective recognition. Household income and ownership of a residence have positive effects on the retirement wealth adequacy. Also, the importance of retirement planning to retirement wealth adequacy is statistically confirmed. Based on these findings, This research suggests private retirement planning and political implications for retirees and preretired households.

• Journal of Families and Better Life
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• v.10 no.1 s.19
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• pp.191-205
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• 1992

The purpose of this study was to investigate the planning styles and the differences of the level of planning styles according to individuals, family related variables and perceived adequacy of resources. The subjects of the study were 560 wives living in seoul and Daejeon. Survey methods were questionnaire. Data analysis strategies were percentile, frequency, Pearson's correlation, factor analysis, oneway analysis and multiple classification analysis. The major findings were as follows : 1) Planning styles were categorized into three factors. They were labeled resource-centered, goal-centered, constrained planning style. 2) wives tended to more frequently use a goal-centered planning style. 3) The perceived adequacy of health resource, the perceived adequacy of inter-personnal resource and occupation of husband were significant predictors of the level of resource-centered planning style. 4) The perceived adequacy of money resource was significant predictors of the level of constrained planning style. 5) The perceived adequacy of money resource and the age of youngest child were significant predictors of the level of goal-centered planning style.

• Korean Management Science Review
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• v.32 no.3
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• pp.13-28
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• 2015

Using the most recent dataset of Korea and U.S. household finance, this study analyzed demand and adequacy of private pensions for pre-retirees. For this purpose, 2013 Korean Retirement and Income Study (KReIS) of national pension research institute in Korea and 2013 SCF (Survey of Consumer Finances) of FRB in U.S. were used. For comprehensive comparisons of the two countries, this study classified the private pension into sub-categories such as personal pension, corporate pension, and retirement benefits, and used three different criteria including ownership, accumulated present value of each pension, and income replacement ratio of each pension. After controlling for other factors, educational level of householder and household income were critical determinants of size and adequacy of private pension in both countries. Different from Korean households, householders' gender, marital status, and health status had an important effect on the private pension size and adequacy in the U.S. In addition, home ownership significantly increased only private pension adequacy in Korea, and also increased ownership rate, size, and adequacy of private pension in the U.S. Results of this study provide useful implications for future pension system and policy in Korea.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.333-341
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• 2023

This study investigates the impact of capital adequacy and operating efficiency on the performance of Saudi banks. In the first part, the study includes a brief introduction focused on the impact of capital adequacy and operating efficiency on the performance of banks. In the second part, a literature review examined various studies on the impact of capital adequacy and operating efficiency on banks' performance. The study methodology was presented in the third part, based on a sample that included all local Saudi banks from 2010 to 2021, using a study model to answer the study hypotheses. The results of the panel data regression indicated that CAR had a negative and significant effect on ROA and ROE but a negative and non-significant effect on NIM. CIR has a negative and significant effect on ROA, ROE, and NIM, while SIZE, LTD, and MS have a positive and significant effect on ROA, ROE, and NIM. Elimination of defects has no significant effect on return on assets, return on equity, and the NIF. But CR has no significant effect on ROA and ROE but has a positive and significant effect on NIM.

• Journal of the Korean Data and Information Science Society
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• v.15 no.3
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• pp.689-694
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• 2004

We investigate the test for model adequacy in nonlinear regression. We can expect the usual likelihood ratio statistic to be unaffected by any parametric- effect curvature; only the effect of intrinsic curvature needs to be considered. Multiplicative correction factor is derived for the limiting distribution of test statistic, which is a function of the intrinsic curvature arrays.

• Korean Journal of Child Studies
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• v.31 no.3
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• pp.235-254
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• 2010

The purpose of this study was to examine the feasibility and validity of the Application of Cognitive Function Scale as developed by Lidz and Jepsen (1997). Data were collected from 4 to 5-years-old children. The analysis for item adequacy indicated that the passing rate increases according to age. Futhermore the analysis for test adequacy indicated that internal consistency reliability was .85 in the pre-test and .80 of post-test in terms of the cognitive function scale, and .90 of pre-test and .93 in the post-test in relation to the behavior observation scale. In conclusion, our analysis of the ACFS shows sufficiently high scores in terms of both validity and reliability, so as to indicate that this test is an appropriate way to measure the cognitive function and non-intellective function of young Korean children.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.451-458
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• 2021

The objective of this research is to analyze the effect of bad credit and liquidity on bank performance with the mediation of capital adequacy. Data were provided by banking institutions listed on the Indonesia Stock Exchange from the period of 2011-2019. The analysis technique was PLS-SEM supported by an application named WarpPLS 6.0. The results of the research show that the effect of bad credit and liquidity on bank performance is not significant. A high level of bad credit is associated with a low level of bank performance. Bank earnings decline along with low profitability. This relationship is not significant because banks can still cover some proportions of bad credit through capital availability. Capital adequacy as an intervening variable has mediated partially the effect of bad credit and liquidity on bank performance. Besides, capital adequacy has a strong effect on credit distribution. Agency theory says that the owner of the fund (the savers of saving account, current account, deposit account) is called principal while the bank as the trusted institution to manage the fund is called an agent. If customers fulfill their duty, then bad credit never happens.

• Journal of Information Processing Systems
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• v.7 no.2
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• pp.363-384
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• 2011

As the complexity of software is increasing, generating an effective test data has become a necessity. This necessity has increased the demand for techniques that can generate test data effectively. This paper proposes a test data generation technique based on adequacy based testing criteria. Adequacy based testing criteria uses the concept of mutation analysis to check the adequacy of test data. In general, mutation analysis is applied after the test data is generated. But, in this work, we propose a technique that applies mutation analysis at the time of test data generation only, rather than applying it after the test data has been generated. This saves significant amount of time (required to generate adequate test cases) as compared to the latter case as the total time in the latter case is the sum of the time to generate test data and the time to apply mutation analysis to the generated test data. We also use genetic algorithms that explore the complete domain of the program to provide near-global optimum solution. In this paper, we first define and explain the proposed technique. Then we validate the proposed technique using ten real time programs. The proposed technique is compared with path testing technique (that use reliability based testing criteria) for these ten programs. The results show that the adequacy based proposed technique is better than the reliability based path testing technique and there is a significant reduce in number of generated test cases and time taken to generate test cases.