• Title/Summary/Keyword: 가치구성요소

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A Study on the Values and Practices of the Extreme Programming for Its Adoption (극한프로그래밍 방법론 도입을 위한 가치와 실천에 대한 연구)

  • Lee, Sang-Hyun;Lee, Sang-Joon
    • Journal of the Korea Society of Computer and Information
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    • v.13 no.7
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    • pp.269-280
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    • 2008
  • The choice of appropriate methodologies has always been a challenge. It is time to find obstacles when Extreme programming(XP) is adopted. In this paper, we invest status of adoption of XP methodology which is more popularized. We survey how the Values and the Practices of XP can be adopted to developer in terms of the usefulness and the easy of use of XP. As a result, it is regarded as a successful one in improving quality and timeliness through software development process. The Values and Practices, a basis of XP philosophy and its adoption, could be easily accomplished, but other elements - communication, feedback. collective ownership, pair programming, simple design and customer participation - which do not depend on technology could not be accomplished easily. To introduce XP easily in the creative and labor intensive software development fields, the managers and the educators have to make efforts to apply these Values and Practices based on humane characteristics as well as technical elements.

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The Incremental Information Content of Accruals Components of Earnings for Stock Return:Discretionary Accruals and Non-Discretionary Accruals (주식수익률에 대한 회계이익 구성요소의 추가적 정보가치:재량적 발생액과 비재량적 발생액)

  • 박종일;신현대;유성용
    • The Journal of Information Technology
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    • v.1 no.2
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    • pp.209-227
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    • 1998
  • This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately, This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings'components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1984-1995. Discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals components, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.

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The incremental information content of accruals components of earnings for stock return: Discretionary accruals and non-discretionary accruals (회계이익 구성요소의 추가적 정보가치가 주식수익률에 미치는 영향)

  • Shin, Hyun-Dai
    • The Journal of Information Technology
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    • v.7 no.3
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    • pp.19-36
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    • 2004
  • This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately. This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings' components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1991-2003. discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals conponents, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.

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A Study on Textual transformation for the filming of Webtoon - Analysing visual composition of Secretly Greatly(2013) - (웹툰의 영화화에 대한 텍스트 변용에 관한 연구 - <은밀하게 위대하게>의 시각적 구성요소 분석을 중심으로 -)

  • Kim, Eun Ju;Kim, Geon
    • Design Convergence Study
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    • v.14 no.1
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    • pp.83-98
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    • 2015
  • This study will examine the visual composition by which Secretly Greatly, in a circumstance that even the good original Manhwas or Webtoon have not made a hit on the market until now, could attract the spectator, in other word, illustrate the analogousness of the images through analysing visual texts. The study draw, first of all, a meaning of the box office performance caused by analogousness of image, that is similarity between the webtoon and film. In addition, the study will come up with an answer to the question that the webtoon, not in a temporary trend but in a sustainable form, can make itself develop. For this, the study suggests a meaning, worth and importance of the transformation, analysing visual components of a webtoon to film adaptation, Secretly Greatly. It primarily ranges over visual components, mise-en-scène identified with its expression formula, frame to frame changes and colour and tone. The examination sets the cinema's visual expression manner against the webtoon's on their concrete components: the size of scene, movement, color and tone, narrative condition and its background, spatial composition and depth, contrast, expression manner and disposition manner.

Design of Management System for Multiresolution Image Data (다해상도용 영상 데이터 관리 시스템 설계)

  • 김성재;조승호
    • Proceedings of the Korea Multimedia Society Conference
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    • 2002.05c
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    • pp.49-53
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    • 2002
  • 본 논문은 광학 현미경으로 관찰된 데이터들을 분산 시스템이나 병렬 시스템에 구현한 소프트웨어 시스템의 설계에 대한 것으로, 이 시스템이 처리하는 데이터들이 대용량이라는 특성과 함께 다중 해상도의 특성을 갖는다. 본 시스템은 고객/서버 모델을 기반으로 하였으며, 대용량 데이터 처리시 성능에 중요한 디스크 입출력의 대역폭을 높이기 위해 힐버트 곡선 기반의 분산 알고리즘을 적용하였다. 서버부는 조정자 노드와 서비스 노드로 구성되며, 시스템의 제 구성 요소들간에는 정해진 통신 규약에 따라 메시지를 주고 받고, 상호 독립적이다. 이 시스템은 의학 교육, 원격 병리, 가상 학술 회의 등에 응용될 때 활용 가치가 높을 것으로 기대된다.

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R&D Investment and Firm Value: Focusing on the Moderating Effect of Corporate Governance and Ownership Structure (연구개발투자와 기업가치: 소유 및 지배구조의 조절효과를 중심으로)

  • Sul, Won-Sik
    • Journal of Industrial Convergence
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    • v.19 no.5
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    • pp.13-19
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    • 2021
  • In this study, the relationship between R&D investment and firm value was approached from ESG's G(governance) perspective to verify the moderating effect of the corporate governance and ownership structure. To this end, a panel analysis was conducted on a total of 2,825 samples of 405 manufacturing companies listed on the KOSPI market during 2013~2020. The main analysis results are as follows. First of all, we found that R&D investment has a negative impact on firm value, at least in the short term, and that these relationships are moderated by corporate governance and ownership structure. When professional CEO with high level of expertise in business and management does lead R&D investment, the negative impact of R&D investment on firm value is mitigated compared to owner-manager. Also, the stronger the power of outside blockholders, the more transparent the management and disclosure of information, alleviating the information asymmetry between internal and external shareholders, which mitigates the negative impact of R&D investment on firm value. The findings suggest that the factors of ESG may not only have a direct impact on firm value, but also have a moderating effect on firm value.

The Influence of Organizational Justice on Individuals' Prosocial Behaviors: The Moderating Effect of Individualism and Collectivism (개인주의·집단주의와 조직 공정성(Organizational Justice)에 대한 인식이 조직 내 구성원의 친사회적 행동에 미치는 영향)

  • Kyung Min Kim ;Dong Gun Park
    • Korean Journal of Culture and Social Issue
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    • v.17 no.4
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    • pp.395-413
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    • 2011
  • The purpose of this study is to identify the relationship between the employees' perception of organizational justice and their prosocial behaviors, focusing on the moderating effect of employees' individualism and collectivism. The survey has been conducted for 200 participants working in Korean companies. The results show that the perception of organizational justice is positively related with their prosocial behaviors. Also, employees' individualism and collectivism is significantly related with their prosocial behaviors. Specifically, individuals who are more collectivistic or less individualistic performed more prosocial behaviors than those who are less collectivistic or more individualistic. Finally, employees' individualism/collectivism has moderated the relationship between the perception of organizational justice and prosocial behaviors. When employees have strong sense of collectivism, they performed prosocial behaviors consistently regardless of the perception of organizational justice. That is, even though they perceive organizational justice as low, they perform prosocial behaviors in some degree. However, when employees have strong sense of individualism, their prosocial behaviors have been significantly determined by the perception of organizational justice. That is, when they perceive organizational justice as low, they rarely performed prosocial behaviors. But, as they perceive more organizational justice, their prosocial behaviors have been dramatically increased. The implication of those results and future research questions have been discussed.

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A Case Study on the Composition of the Sales Activity Framework and the Elements of Sales Activity for Successful Value-based Selling (성공적인 가치기반판매를 위한 영업활동 프레임워크 구성과 영업활동 요소에 관한 사례연구)

  • Chung, Soonbo;Jeong, Seung Ryul
    • Knowledge Management Research
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    • v.22 no.1
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    • pp.183-215
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    • 2021
  • The purpose of this study is to present a framework for sales activities necessary for the successful sales development in the sales process of value-based selling and to explore individual sales activities for successful value-based selling. When we understand value-based selling as a procedural progression in the sales process, integrate it into the sales activity framework, and segment your sales activities to identify the key activity elements for successful execution, the intrinsic effect of value-based selling can be achieved. Sales activities related to the success of value-based selling are reflected in the sales activity framework based on the sales process through literature studies and application cases in actual sales field, and detailed elements of individual sales activities for successful deployment are identified through case studies. Through literature research and sales practice in actual field, 13 sales activities are presented in the five-stage sales process, and 42 detailed sales activities for successful value-based selling through case studies are identified in an improved sales activity framework. Through this study, the sales activity framework provides a role in evaluating whether the sales function of value-based selling is being performed as a correct activity in the sales process, and whether sales opportunities with specific customers can continue value-based selling activities. The sales activity framework serves as a guide for successful value-based selling.

A Study on the Role of Information Center for Successful Knowledge Management (성공적인 지식관리를 위한 학술정보센터의 역할에 관한 연구)

  • 김성희
    • Journal of the Korean Society for information Management
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    • v.21 no.1
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    • pp.209-230
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    • 2004
  • This study examines the concept of knowledge and knowledge management. Then. it analyzes some factors for successful knowledge management in terms of trust. communication channels, decision making participation, innovativeness, shared value. and CKO support. The suggestions of the study ran be used to establish knowledge management in organizations.

The conceptualization of reading capital and the search for its components from the career perspective: Using Big Data Analysis (진로적 측면에서 본 독서자본의 개념화 및 구성요소 탐색 : 빅 데이터 분석 활용)

  • CHOI, MI MI
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.6
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    • pp.414-426
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    • 2018
  • The purpose of this study is to conceptualize reading capital in the career context and to provide basic data for further study by exploring the components of reading capital. For this purpose, previous studies and literature were reviewed. In addition, we conducted big data analysis regarding 209 papers concerning various activities related to reading, and explored the components of reading capital. Through this study, reading capital can express personal, intangible ability such as literacy, experience, and attitude embodied through reading, and enable understanding persons, looking at the world positively, and creating personal, social and economic values. The components of reading capital are reading competency and humanistic knowledge; the former was conceptualized to be reading literacy, reading activity, reading attitude, reading ability, and the latter was conceptualized to be emotional intelligence, relationship, self-identity, creativity, adaptability, self-directedness and values. The definitions and components researched of the reading capital derived through this study are thought to be highly useful as basic data for the expansion of research between related studies.