After a lot of Japanese foreign words came into Taiwan, there was a change in language and language. In fact, these changes are inevitable in the category of foreign language. Because those who use these words define these words, and even enforce the expansion and remembrance of these words. Especially, in the Chinese system which emphasizes the ideograms, when the new foreign words are encountered, there are little or many changes in the words and abbreviations of the words. All of these are normal changes. In this way, these foreign words converge smoothly into the translations and take root. By comparison, Japanese loanwords are changed drastically through changes in internal structures such as changes in formal structure, as well as transfers and derivations. And it makes these changed words. Relatively complete forms of derivation and strong reproductive. With the development of science and the universalization of the mass media such as the Internet, we often enjoy the resources of global society and international society. The most important one is language. Therefore, if we look carefully at these loanwords appropriately and objectively, we can use these words precisely and new words can be imported into the country through translation. Thus, the richness and diversity of domestic words can be increased.

We studied the efficiency of service quality of loan consultants contracted to a bank in Korea. Since the consultant is not an employee of the bank, he/she is paid solely in proportion to how much he/she sell loans. In this study, a consultant is considered as a decision making unit (DMU) in the DEA (Data Envelopment Analysis) model. We use a principal component analysis-data envelopment analysis (PCADEA) model to evaluate quality efficiency of the consultants. In the first stage, we use PCA to obtain 6 synthetic indicators, including 4 input indicators and 2 output indicators, from survey results in which questionnaire items are constructed on the basis of SERVQUAL model. In the second stage, 3 DEA models allowing negative values are used to calculate the relative efficiency of each DMU. An example illustrates the proposed process of evaluating the relative quality efficiency of the loan consultants.

Loan consultants assist clients with loan application processing and loan decisions. Their duties may include contacting people to ask if they want a loan, meeting with loan applicants and explaining different loan options. We studied the efficiency of service quality of loan consultants contracted to a bank in Korea. They do not work as a team, but do work independently. Since he/she is not an employee of the bank, the consultant is paid solely in proportion to how much he/she sell loans. In this study, a consultant is considered as a decision making unit (DMU) in the DEA (Data Envelopment Analysis) model. We use a principal component analysis-data envelopment analysis (PCA-DEA) model integrated with Shannon’s Entropy to evaluate quality efficiency of the consultants. We adopt a three-stage process to calculate the efficiency of service quality of the consultants. In the first stage, we use PCA to obtain 6 synthetic indicators, including 4 input indicators and 2 output indicators, from survey results in which questionnaire items are constructed on the basis of SERVQUAL model. In the second stage, 3 DEA models allowing negative values are used to calculate the relative efficiency of each DMU. In the third stage, the weight of each result is calculated on the basis of Shannon’s Entropy theory, and then we generate a comprehensive efficiency score using it. An example illustrates the proposed process of evaluating the relative quality efficiency of the loan consultants and how to use the efficiency to improve the service quality of the consultants.

This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations. This study attempted performance analysis from a BSC perspective which combine factors of nonfinancial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.

한자는 오랜 세월 중국어를 기록하는 문자로 사용되어 온 만큼 시대변화에 따라 그 의미 가 파생되거나 때론 가차되어 자의가 계속해서 확장되었다. 현대 중국어는 과거에 비해 외래 어 표기를 위한 음역어가 많아지고 있는데, 이는 대부분 영어 음역어이다. 표의문자 성격이 강한 한자로 영어를 음역한다는 것은 여러 문제점이나 어려움도 있지만 한자의 자의를 더욱 풍부하게 확장시킨다는 점에서 나름 긍정적인 측면도 있다. 본고에서는 현대 중국어의 한자 자의 확장에 대해 살펴보고자 하는데, 이를 위해 먼저 중국어의 외래어 표기방법과 그 영향 에 대해 알아본 다음 몇 가지 단음절 음역어를 예로 들어 한자의 자의가 어떻게 확장되었는 지 구체적으로 살펴보면서 관련 교육방법을 제안하고자 한다. 외래어는 새로운 사물과 개념에 대하여 본국 어휘에 대응되는 것이 없을 때 차용하거나 외국 문화와의 교류가 잦아지면서 이에 따른 외국어의 유입으로 형성된다.1) 외래어는 세계 여러 언어에서 상당히 많은 부분을 차지하고 있는데, 그 정의를 살펴보면 ‘교류를 통하여 자 연스럽게 또는 필요에 의하여 외국어를 자기의 언어적 요소로 바꾸어 사용함으로써 정착된 단어’를 외래어라고 한다. 이러한 외래어는 신조어를 만들어 그 나라의 어휘를 더욱 풍부하게 하기도 하지만 고유어를 위축시키거나 문법체계를 혼란시키는 부작용도 있을 수 있다.2) 중국어에서 외래어를 표기하는데 쓰인 단음절 음역어는 假借義가 의미항목에 추가되는데, 假借義는 음이 같다는 조건 하에 나타낸 본래 한자와는 무관한 의미로, 나무로 말하면 다른 나무에 접지한 나뭇가지라고 할 수 있다.”3) 예를 들어 ‘花’의 本義는 ‘꽃’인데, 현대 중국어에 서는 ‘돈을 쓰다’는 의미로도 사용된다. 이는 꽃과 전혀 상관없는 의미로, 假借義라고 할 수 있다.4) 과거에는 주로 어기조사나 추상적인 의미 등을 假借義로 나타내는 경우가 많았는데, 요즘엔 외래어를 음역하는 과정에서 假借義가 추가되는 경우도 있다. 引伸義와 假借義 모두 한자 자의가 확대 응용되는 과정에서 생긴 새로운 의미로, 한자의 자의 변화와 발전에 영향 을 미치고 있다. 다음에서 중국어로 외래어를 표기하는 방법과 외래어가 중국어에 미치는 영 향에 대해 살펴보도록 한다.

In this study, granting the optimal loan limit on SME (Small and Medium Enterprise) loans of financial institutions was proposed using the traditional newsvendor model. This study was the first domestic case study that applied the newsvendor model that was mainly used to calculate the optimum order quantity under some uncertain demands to the calculation of the loan limit (debt ceiling) of institutions. The method presented in this study made it possible to calculate the loan limit (debt ceiling) to maximize the revenue of a financial institution using probability functions, applied the newsvendor model setting the order volume of merchandise goods as the loan product order volume of the financial institution, and proposed, through the analysis of empirical data, the availability of additional loan to the borrower and the reduction of the debt ceiling and a management method for the recovery of the borrower who could not generate profit. In addition, the profit based loan money management model presented in this study also demonstrated that it also contributed to some extent to the prediction of the bankruptcy of the borrowing SME (Small and Medium Enterprise), as well as the calculation of the loan limit based on profit, by deriving the result values that the borrowing SME (Small and Medium Enterprise) actually went through bankruptcy at later times once the model had generated a signal of loan recovery for them during the validation of empirical data. accordingly, The method presented in this study suggested a methodology to generated a signal of loan recovery to reduce the losses by the bankruptcy.

漢字文化圈의 올바른 外來語表記方法을 알기 위해 韓國신문과 日本신문의 상대국 관련 외래어 표기를 比較考察했다. 日本신문은 『朝日新聞』의 2009 년 3월 記事중 韓國관련 기사를 調査對象으로 삼았다. 조사 결과, 日本『朝日新聞』은 韓國固有名詞를 漢字로 적는 것을 原則으로 삼고 독자는 自國語發音 으로 읽는다는 사실을 알 수 있었다. 이는 日本이 漢字文化圈의 漢字語는 外來語 가 아닌 自國語로 여기기 때문이다. 이는 漢字文化圈의 共通되고 오래된 傳統인 데, 日本은 그 傳統을 그대로 유지하고 있다. 그래서 日本人은 漢字文化圈外來語를 ‘自國語中心主義’로 便利하게 사용한다. 反面에 韓國신문들은 日本고유 명사를 한글로 日本語現地原音을 적고 있다. 이는 이미 準固有語化되어 있는 漢字語를 현행 外來語表記法이 外國語로 잘못 취급하여 잘못된 ‘現地原音主義’ 을 적용해버린 것이다. 그 결과, 韓國독자들은 日本고유명사 표기를 대하여 發音도 不便하고 意味도 알기 어려워 큰 不便을 겪고 있다. 따라서 韓國政府는 韓國語의 오랜 傳統을 回復하여 漢字語는 漢字로 적고 韓國語發音으로 읽게 해야 마땅하다. 그래야만 韓國국민이 正常的인 言語生活을 할 수 있을 것이다.

This study investigates the relationship between related loan, ownership concentration and real estate firm performance. The data was collected from 35 real estate firms listed on Indonesia Stock Exchange from 2007 to 2012. Related loans are viewed from the angle of related lending and loan. Related lending and loan is measured by the related lending on total lending ratio and related loan on total loan ratio. Firm performance is measured by the asset turnover ratio and return on assets ratio. Ownership concentration is measured by the right cash flow. The data analysis was done with regression analysis and panel data. The results of the study found that related loans had a positive effect on sales but had no effect on profits. This supports the efficient transaction hypothesis. On the other hand, related lending has a positive effect on profits that supports opportunistic transactions. Ownership concentration moderates the effect of related loan on company’s performance. The related lending are beneficial for mutually supporting activities in the real estate sector business group in Indonesia, but related loans have the potential to be used in tunneling activities. The paper contributes to the related party transaction in benefits-risks of related lending and related loan in uncertainty context.

The paper empirically examines the bank-specific determinants of loan growth in the Vietnamese banking system for the period from 2007 to 2019. We approach the CAMELS framework and employ the dynamic panel regression to determine the effects of each CAMELS factor on bank lending. To ensure the robustness of results, we also use alternative definitions of the variables and different specifications with and without full sets of CAMELS components. With these settings, we display multiple important results. (i) We find that a large capital buffer tends to boost bank lending expansion faster. (ii) High asset quality might positively contribute to high loan growth; in other words, banks subject to high credit risk are discouraged from making loans. (iii) Less efficiently managed banks are more likely to adopt an aggressive lending strategy, highlighting the moral hazard incentives of Vietnamese banks. (iv) More profitable banks with excellent competitive advantages could expand their lending activities to a larger extent. (v) Liquidity is positively related to the loan growth of banks. (vi) Perceived interest rate risk tends to suppress loan growth since interest-rate-sensitive banks might be concerned about the adverse effects of unpredictable adverse changes in interest rates in the future.

The study empirically examines the effects of loan portfolio diversification on bank risk and return in the nascent banking market of Vietnam. Loan portfolio diversification is captured through the Hirschman-Herfindahl index and the Shannon Entropy with sectoral exposures. We access each bank’s financial reports to collect the required data, especially the breakdown of sectoral loan portfolios, thus constituting a unique dataset. To compute bank return, we use the traditional accounting indicators, including return-on-assets, return-on-equity, and net-interest margin. For bank risk, we utilize the loan-loss provisions and non-performing loans relative to gross customer loans. Using a sample of 30 commercial banks over the period from 2008 to 2019 and the system generalized method of moments estimator for the dynamic panel, we indicate the downsides of portfolio diversification. Concretely, we observe that all diversification measures exhibit significantly negative signs in all regressions across different bank return proxies. At the same time, the estimates display the significant and positive impact of diversification on the non-performing loan ratio. Hence, sectoral loan portfolio diversification significantly hampers bank performance in both aspects of lower return and higher credit risk. The results are robust across a rich set of bank performance and portfolio diversification measures.

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks’ loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

Anti-poverty is a critical issue in today's international community. China's anti-poverty work has achieved remarkable results and attracted the attention of other countries. Poverty alleviation loans have made tremendous contributions to China's anti-poverty work. Summarizing this phenomenon is of great significance to China's and even the global anti-poverty cause. Firstly, the paper reviews the research on financial poverty alleviation in the theoretical circles, and holds that poverty alleviation loans are an important means to achieve poverty alleviation, and obtains the historical experience of poverty alleviation loans from international practice, which affirms the feasibility of banking industry participating in anti-poverty work. Then, according to the author's survey on the practice of poverty alleviation in many places in China, the characteristics and experience of poverty alleviation loan practice in China are summarized. Because poverty is a relative concept, the struggle against poverty is long-term. In order to become a regular business of China's banking industry, poverty alleviation loans must continuously improve at the level of risk control and profit. The main methods to solve the problems are tightly integrated with poverty alleviation industries, change the way of financial subsidies, improve the risk-sharing mechanism, explore the host banking system for poverty alleviation, and improve supervision and assessment to improve the sustainability of poverty alleviation loans.

The purpose of this study is to investigate the relation between conservative loan loss accounting practice of banks, defined as accounting behavior that increases loan loss allowances against expected credit losses, and bank lending. Furthermore, we specify the macroeconomic conditions reflecting debtors’ borrowing environments and analyze how these conditions affect the relation between conservative loan loss allowances and bank lending. Although existing literature reports that accounting conservatism has a direct effect on non-financial firms’ investment behavior, there is little evidence about an effect of conservatism on banks’ lending behavior. By exploiting data showing the links between individual Japanese firms and their individual lenders to control both loan demand and supply, we estimate OLS regressions to test the relationships among conservative loan loss allowance, bank lending, and macroeconomic conditions using a unique dataset containing bank–firm–year observations between 2001 and 2013. We find banks that have conservative loan loss allowances tend to provide fewer loans to firms with financing needs when macroeconomic conditions are good and these conservative banks are likely to provide more loans to firms when macroeconomic conditions are bad. Our findings suggest that reflecting expected credit loss into loan loss allowances can mitigate the procyclical behavior of banks.

Purpose – In this work, we examined the causal relationship between credit loans from households (CLH), loan collateralized with housing (LCH) and an interest of certificate of deposit (ICD) among others in South Korea. Furthermore, the optimal forecasts on the underlying model will be obtained and have the potential for applications in the economic field. Research design, data, and methodology – A total of 31 realizations sampled from the 4th quarter in 2008 to the 4th quarter in 2016 was chosen for this research. To achieve the purpose of this study, a regression model with correlated errors was exploited. Furthermore, goodness-of-fit measures was used as tools of optimal model-construction. Results – We found that by applying the regression model with errors component ARMA(1,5) to CLH, the steep and lasting rise can be expected over the next year, with moderate increase of LCH and ICD. Conclusions – Based on 2017-2018 forecasts for CLH, the precipitous and lasting increase can be expected over the next two years, with gradual rise of two major explanatory variables. By affording the assumption that the feedback among variables can exist, we can, in the future, consider more generalized models such as vector autoregressive model and structural equation model, to name a few.