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In recent years, as self-finance was important to raising funds, dividend policy was used as a means of decision making which split a profit of enterprise to dividend and retained earnings. In the business firm, the function of financial manager can be divided into the three major decision makings ; the investment decision, the financing decision, and the dividend decision. Each must be considered in relation to the objective of the corporation : an optimal combination of the three decisions will maximize the value of the corporation to its shareholder. Dividend policy is an important field of financial management because divided policy may affect such area as the financial structure, the flow of fund, corporate liquidity, stock prices, and investor satisfaction. Retention of earnings is a source of raising funds and needs to growth of firm. The purpose of this study is the establishment of rational dividend policy to provide for the future. The importance of dividend payments is (1) Uncertainty elimination of the future (2) Informational content of dividend (3) Preference for current dividend over capital gains (4) Cost of tax and stock transaction. An element of dividend decision is ; (1) Position of the corporation is legal rule, profit rate, rate of growth, quantity of proposed investment with acceptablity, stable profit, liquidity position of a company, repayment amount or method, dividend equalization, guarantee of self-regulating management activities, and capital market relations, (2) Nature of stock holders. The tax position of the corportion's owners greatly influences the desire for dividends. If most stock holders are in high tax brackets and prefer capital gains to current income, the firm can establish a low dividend payout. But if most stockholders are not in high tax brackets, they may prefer a high dividend payout. At this time, the dividend policy must be a compromise between a low payout and high. Through this study, we have concluded that the corporations must decide the dividend payout after they refer to the next conditions ; (1) Level of dividend payout in the stock market. (2) Level of dividend payout in the same type of industry. (3) Level of bank's interest, level of national debt's and public debt's interest. (4) Liquidity of a company. (5) State of retained earning. (6) Level (size) of profit which can be dividended. (7) Restriction of law on the dividend. (8) Opportunity of investment and raising fund.
The stock index futures contracts(SIFC) is emerging most recently from the rapidly growing financial futures and adds another dimensin to capital markets by contributing to the management of risk and ultimately to the efficient allocation of resources. Consequently both theoretical and empirical implications of SIFC have attracted the attention of both academicians and practioners. Chapter one describes an introductory remarks on SIFC. Chapter two describes the review of history of SIFC. The definition and the economic rational of SIFC are presented. Chapter three discusses a various hedging the price and investment strategies using SIFC. Chapter four presents a comprehensive review of the literature on the stock index futures prices(SIFP) Chapter five suggests problems to be considered in the future. Chapter six provides a summary of the study.
진안군의 지역개발전략에 성공적인 요인으로 작용하는 산업이 무엇인가를 파악하여 지역발전과 복지효과를 최대화 할 수 있는 방안을 제시하고자 한다. 본 연구에서 산악지대에 위치하고 있는 진안군 지역구조 특성상 진안군 통계자료를 이용하여 임산물, 식량작물, 채소류, 특용작물, 과실류 생산량을 정리하였다. 연구 결과 다른 지역에 비교하여 임산물이 상대적으로 많이 생산되고 있다. 자료를 이용하여 분석 한 결과 용재와 버섯, 산나물이 상대적으로 경쟁우위를 가지고 있는 것으로 나타났으므로 진안군에서는 이에 대한 경쟁력 강화 방안을 제시하여 지장산업(향토산업)육성사업으로 정부로부터 지원을 받아 부가가치를 창출하는 방안을 제언한다. 더불어 사과, 복숭아, 포도의 생산량이 증가하는 추세이므로 이에 대한 제품개발도 제언한다. 마지막으로, 진안군 지장산업의 활성화 계획은 다음과 같다. 1) 지장산업 추진주체의 역할 강화 및 2) 중앙차원의 지원 3) 생산 및 마케팅 측면 4) 관.주민의 협조
The purpose of this article is to study for merger theory and the related meager rule. Corporate mergers, the company recognized as important in terms of survival. Corporate strategies for the growth and change in approach to internal and external (internal growth), the two methods (external growth). How to use external resources to inner almost solely companies without their own efforts (reinvestment, technology accumulation, new products development) over a long period of slowly coming through, external approach is entirely dependent on external resources for the intended purposes. This research regarding the merger firm research focusing on the system. This merger of the companies in the research and theories about laws relating to corporate mergers want to look at.
Insurance work of Fisheries Cooperatives which is managed for the benefit of the fishers living in Korea has been taking a important role not only as a means to modernize our fishing village but also as a supplementary means to reinforce our social welfare systems. So as to know if our Fisheries Cooperatives Insurance works in this area justly well or not, we have prepared this report by performing in comparative analysis on materials gathered from the National Federation of Fisheries Cooperatives, National Agricultural Cooperative Federation, 6 private life insurance companies and the Japan Fishery Cooperatives. In addition, out of the data from the national trend survey on life insurance business in Korea by the Korea Insurance Corporation and Life Insurance Association of Korea. Through these studies, we have concluded as follows as possible means to improve the functions of Fisheries Cooperatives Insurance. 1.Currently Selling Products and New Products Developments: The 3 kinds of mutual aid in life section and the other 5 kinds in non-life section don't have any special characteristics in comparison with the products of the private life insurance companies. The products appropriate to the needs and desires of the member fishers should be developed, in other words fisheries disaster compansation plan or fishers health protection plan should be developed. 2.Diversification of Underwriting and premium-paying Methods : The Fisheries Cooperatives does its under-writing works together with its other activities without diversifying the former and the latter clearly. So it is necessary to recruit the professional underwriters and the selling agents and to diversify the premium paying methods by adding the various methods like monthly payments, quarterly payments and biannual payments methods to the currently most common annual payments method. 3.Aggrandizements of the Benefits for the Member fishers : The benefits of tax examption should be extended to the member fishers who have not been tax so far, and most of the Cooperative assets gathered from the fishers should be returned to them in principle. 4.Efficiency of Cooperative Assets Management : To increase the policy holders, Cooperative assets should be managed on the principle of maximization of profitability, safety, and liquidability. Since the merits of mutual aid and insurance lie in the benefits of protection and dividend incomes, the Fisheries Cooperatives should exert itself, as in the advanced countries to give the public an impression that insurance is better than term deposits in commercial banks. 5.Reinforcement of Public-Relations Activities : Public-Relations activities should be reinforced not only to increase the potential needs among the public but also to convert the potential into the practical purchasing power. And the conventional P. R. activities should be diversified for example by visiting the prospective clients in order to improve their viewpoints about the Fisheries Cooperatives Insurance.
The problem which the morden enterprises have to solve is the human and material resources management, because of the shortening of the international resources and the statue of economic stagnation. This problem is conerned with detenmining what inventory level, order point and order quantity should be set in order to minimize the total inventory cost associated with producing a product under the demand fluctuation over a planning horizon. What is called classic inventory control theory does not adequately reflect the realities of a manufacturing enviroment and makes incorrect assumputions as the function of, and, the demand for, individual items which. a manufacturing inventory comprises. Therefore, material requirement planning(M R P) system has been developed as an excellent production scheduling and inventory control technique with wide availability of computers since 1960. M R P is a process of operation planning and control designed to minimize inventory level, to maximize operation efficiency and to improve service level. This paper tries to find the character of the M R P system and suggest the theoretical back-ground of its application to the firm. For the purpose of these objects, this paper compares the M R P system with the traditional inventory control technique. In order to apply and replenish the "MRP" system to the firm ; 1) Make the item level for material requirement planning schedule 2) Prescribe the level of management to use the "M R P" system and educate solving the above problems, "M R P" technique will be effectively used to solve the management problems. We must study the following problems for the use of the "M R P" system. 1) Can not solve by only past data 2) Problem of decision -making of "M R P" 3) Problem of disign of "M R P" system 4) Problem of making the bill of material 5) Problem of developing the software of "M R P"
Integrated Agricultural Co-operative bill officially was announced to the laws on the number of six thousand eighteenth in 1999. 9. 7. and from the day 2000. 7. 1., now the Agricultural Co-operative, Livestock CO-operative, and Ginseng Co-operative would be integrated into new Agricultural co-operative. In this study, we should investigated to the integrated Agricultural Co-operative. In the study contents 1. Investigating on the literature review and related studies toward principle & concept of Agricultural Co-operative. 2. Legislation process of Integrated Agricultural Co-operative. 3. Examining to the financial condition, management, business, human resource, organization of the existing Agricultural Co-operative, Livestock Co-operative, and Ginseng Co-operative. 4. The core content of integrated Agricultural Co-operative. 5. Effects and assignment of integrated Agricultural Co-operiative.
The purpose of this article is to study for the situation of small and medium firm and firm's failure. The effect of the situation of small and medium firm is about 99.0% above. The firm's failure are economic failure and financial failure. And, financial failure are technical insolvency and bankruptcy. The factor of the firm failure are inner factor and outer factor. The inner factors are no financial management, unreasonable investment, inferiority technical and production. The outer factors are excessive competition, loss of blood selling, depreciation of foreign exchange, a rising of material price. The effect of firm failure are inner factors is 50.4%, outer factors 49.6%. The further study is empirical study small and medium firm in KOREA.
The Fisher hypothesis provided the theoretical background of the study on inflation and stock return, leads to the conclusion that investment in stocks is a good way of hedging the risk of inflation. Because the value of real assets in companies rises in accordance with inflation, the stock price, which tells the value of withdrawal right on those real assets, goes of accordingly. But several empirical studies conducted after by such researchers as Geske & Roll, Modigliani & Cohn, G. Kaul, Fama suggest that stock return has negative relationship not only with unexpected inflation but also with expected inflation. Thus, the purpose of this study is to identify and investigate the source of the negative relationship between stock return and inflation.