• 디지털융복합연구
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• 제15권4호
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• pp.139-149
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• 2017

본 연구는 사회적기업과 영리기업에 종사하는 근로자들을 대상으로 셀프리더십이 조직성과에 미치는 영향을 비교분석하기 위한 것이다. 이를 위하여 충청남도내 사회적기업과 영리기업 36개, 근로자 303명을 조사하였다. 주요 연구결과는 다음과 같다. 첫째, 사회적기업과 영리기업에 근무하는 근로자의 특성차이 분석결과 사회적기업에 종사하는 근로자들이 영리기업 근로자들에 비해서 여성, 고연령자, 저임금근로자가 많았다. 사회적기업이 정부의 사회적 일자리지원에 의하여 여성, 노인 등 취약계층을 저임금으로 고용하고 있기 때문이다. 둘째, 사회적기업과 영리기업의 셀프리더십과 조직성과 차이를 분석한 결과 사회적기업 근로자의 셀프리더십이 영리기업에 비해 대체로 높은 것으로 나타났다. 아울러 사회적기업 근로자들이 영리기업에 비하여 사회적 성과와 경제적 성과를 높게 평가하고 있었다. 셋째, 셀프리더십이 조직성과에 미치는 영향을 분석한 결과 사회적기업과 영리기업 모두 셀프리더십이 조직성과에 정적으로 영향을 미치고 있었다. 특히, 사회적기업이 영리기업에 비해 조직성과가 높았다. 따라서 사회적기업의 조직성과를 높이기 위해서는 근로자들에 대한 지속적인 조직비전과 목표에 대한 공유노력을 통하여 기업경쟁력을 높이는 것이 필요하다.

• 융합정보논문지
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• 제10권11호
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• pp.324-331
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• 2020

본 연구는 의료기관 회계정보 공시시스템에 등록된 29개 지방의료원의 재무정보를 이용하여 지방의료원들이 경영활동 운영자금 조달방법별 조달비율과 이들이 당기순이익에 어떠한 영향을 미치는지를 분석하였다. 연구결과, 지방의료원들의 경영활동 운영자금 조달비율은 의료수익 83.50%, 의료부대수익9.53%, 기부금수익 4.54%, 기타 의료외 수익 4.42%, 감가상각비 1.21%, 고유목적사업준비금 전입액 0.73%이었다. 지방의료원들의 경영활동 운영자금 조달방법들이 당기순이익에 미치는 영향을 살펴본 결과 의료수익, 의료부대수익, 기부금수익, 기타 의료외수익에 의한 운영자금 조달비율이 당기순이익에 긍정적인 영향을 미쳤으며, 고유목적사업준비금 전입액에 의한 조달비율이 당기순이익에 부정적인 영향을 미치는 것으로 확인되었다. 따라서 지방의료원들이 바람직한 경영활동을 위해서는 비용관리에 있어서 자체발생수익, 내부에 유보할 수 있는 자금 등을 고려할 필요성이 제기된다.

• 유통과학연구
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• 제15권8호
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• pp.15-28
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• 2017

Purpose - Many researchers analyze VMI as a supply chain collaboration program to reveal its true value. Most of them focus on the dyadic relationship in two stage supply chain systems. This study examines the effect of VMI when it is applied to the different parts of three stage supply chain systems. Research design, data, and methodology - Based on three stage supply chain, this study compares three different systems including full VMI, partial VMI, and non-VMI by using mathematical models. The performances of three systems are compared with the numerical examples of the proposed supply chain models. Results - The numerical examples reveal that full VMI where the manufacturer controls inventories at all stages outperforms any other systems in terms of the system profit and enables all individual members to gain greater profits than non-VMI. Meanwhile, under partial VMI where VMI is implemented between the wholesaler and retailer, only these two members improve their performances and the manufacturer who does not belong to VMI makes less profit than even under non-VMI. This study also examines the impact of market size and profit margin on the system performance. Conclusions - The result of this study supports the common belief that VMI secures the best result when it is applied to the entire supply chain system. The additional findings from the numerical analysis are discussed.

• 대한가정학회지
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• 제38권7호
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• pp.13-26
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• 2000

The purpose of this study were to identify the financial status of the home based business, and to analyze the factors effected on it. The sample consisted of 713 self-employed from data of 1998 Korea Household Panel Study, and analyzed into Frequencies, Percentile, t-test, $\varkappa$$^2$-test, and Regression Analysis. The findings showed that the household income and expenditure level of female self-employed was higher than those of male self-employed. In case of financial status of business, male self-employed's net profit was higher than female's and the net profit to total sales ratio of male self-employed was greater than female's. The factors contributing to total expenditure to total income ratio were sex, educational level, future economic expectancy, residence and home ownership of self-employed, while the factor effect on total asset to total debt ratio was only total household income. The Variables of sex, educational level of self- employed, job type of home based business and the number of employees in home based business were associated with net profit to total sales ratio, age and educational level of serif-employed, and job type of home based business was related to total sales to the number of emploees ratio(labor productivity).

• 한국병원경영학회지
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• 제7권3호
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• pp.25-43
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• 2002

This study focuses on the factors that make the financing decision of private hospitals in Korea. Data used in this study were collected from 98 hospitals with complete general data of current status as well as financial statements. They were chosen from the 138 hospitals that passed the accreditation process by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study consist of total liabilities to total assets, borrowings to total assets. The independent variables are ownership, hospital type, teaching status, location, bed size, period of establishment, asset structure, profitability, growth, tax shields, volatility of profit, competition(market concentration), and other factors. The major findings of this study are as follows. The factors found to have significant effect on liabilities to total assets are teaching status(-), asset structure(-), profitability(-), tax shields(+), and business risk(-). University hospitals have less liabilities than the non-university hospitals. It was also confirmed that high profitability, high fixed asset, high volatility of profit and low tax shields results in decrease in liabilities. The factors that significantly affect on borrowings to total assets are teaching status(-), period of establishment(-), volatility of profit(-) and competition(+).

• 한국운동역학회지
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• 제27권1호
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• pp.59-66
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• 2017

Objective: This study investigated the effect of a 16-week upright body exercise program on body balance and plantar pressure balance in elderly women. Method: The subjects included elderly women in B Metropolitan city who participated in an upright body exercise program twice weekly for 16 weeks. The subjects' physical characteristics (height, weight, body mass index [BMI]), posture balance, and foot plantar pressure were measured before and after the experiment. Results: The upright body exercise program showed positive changes in posture balance and foot plantar pressure balance in seven elderly women. Conclusion: The second version of the upright body exercise program improved and may prevent postural imbalance in elderly women. This program could be utilized to improve posture and foot balance in elderly persons.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.203-215
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• 2022

Bayesian Networks are multivariate probabilistic factor graphs that are used to assess underlying factor relationships. From January 2005 to December 2018, the study examines how Dynamic Bayesian Networks can be utilized to estimate portfolio risk and return as well as determine inter-factor relationships among reversal profit-generating components in Pakistan's emerging market (PSX). The goal of this article is to uncover the factors that cause reversal profits in the Pakistani stock market. In visual form, Bayesian networks can generate causal and inferential probabilistic relationships. Investors might update their stock return values in the network simultaneously with fresh market information, resulting in a dynamic shift in portfolio risk distribution across the networks. The findings show that investments in low net profit margin, low investment, and high volatility-based designed portfolios yield the biggest dynamical reversal profits. The main triggering aspects related to generation reversal profits in the Pakistan market, in the long run, are net profit margin, market risk premium, investment, size, and volatility factor. Investors should invest in and build portfolios with small companies that have a low price-to-earnings ratio, small earnings per share, and minimal volatility, according to the most likely explanation.

• 수산경영론집
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• 제41권2호
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• pp.1-23
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• 2010

This study is to evaluate member fisheries cooperatives' self-effort for managerial improvement qualitatively and quantitatively. The impaired member cooperatives' got grant from National Federations of Fisheries Cooperatives for managerial improvement for 2003~2004 with establishment of MOU. This MOU describes a self-effort of memebr cooperatives' required fulfillment items for managerial improvement. From the various level of analyses, we conclude that per capita total return or ROA has direct and positive effect on the improvement of net capital ratio or profit ratio. However, other MOU items like human resource management or an investment increment did not have a correlation with it. In addition, an aggregate financial indicator, such as ROA, seems to have a positive effect on the improvement of net capital ratio or profit ratio for the group of well restructured member cooperatives, but does not for the bad performance group. This is because the good performance has leads to the improvement of net capital ratio for the well-restructured member cooperatives since there is little chance to have additional weakness. From this study we can check the proper selection of MOU items should be based on the analysis of its effect on the managerial improvement.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.185-194
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• 2020

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

• 한국시뮬레이션학회논문지
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• 제13권1호
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• pp.41-50
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• 2004

The purpose of this paper is to analyse the manager's policy to maximize the profit in a multiple-server queueing facility with a limited queue capacity. We assume that the level of advertizing effects on the arrival rate of customers to the facility. The model without ‘word of mouth effect’ is assumed that the arrival rate is independent on the qualify of service level. We estimate the service quality by the balking rate of customers from system. We extend this to the model with ‘word of mouth effect’. To achieve the maximum profit, the most important factor is the considerably high utilization of facility for both models. Given service rate, we should maintain an effective arrival rate to some extent. To this end, among the available options, an increase of advertizing effort is more desirable than reducing the fee if the service value of customers remains unchanged. We also investigate whether the variability of service time has a significant impact on determining the optimal policy. The cost of service variability is not so expensive as that in a single server model due to the reduced variability of service times in a multiple-server model.