• Management & Information Systems Review
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• v.35 no.1
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• pp.287-305
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• 2016

This study confirms that there is a correlation between managers' incentive-compensation system(introduction of the compensation committee) and corporate governance mechanisms (ownership structure, proportion of outside directors, debt ratio, competitive strength), and analyzes whether firm value is affected by corporate governance mechanisms. The purpose of this paper are empirically tested using 318 firm-year data listed on the KRX from 2001 to 2010 and 2SLS(two-stage least square method) were used for the analysis of the hypotheses. The results of empirical tests are as follows. Firstly, there is no correlation between introduction of the compensation committee and corporate governance mechanisms. In addition, the results show that there is a causal relationship between some variables. Secondly, results from the analysis of the impact of corporate governance mechanisms on firm value, only introduction of the compensation committee and foreign investors ownership were analyzed as a positive impact on the firm value. This result means that most domestic firm don't actively used for managers' incentive-compensation system as a useful control device for improving corporate governance.

• Korean Educational Research Journal
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• v.40 no.1
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• pp.81-108
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• 2019

The purpose of this study is to investigate the relationship between self-control, value consumption, and subjective happiness of high school students. In this study, self-control is the students' ability to control their thoughts and emotions and value consumption is the psychological mechanism of their consumer behavior. To conduct this study, 400 high school students were surveyed. Independent sample t-tests showed statistical significance in the results that are discussed below. First, subjective happiness among the participants varied according to their self-control levels. We observed that the higher their level of self-control was, the higher their subjective happiness was also likely to be. Second, there was a significant difference in subjective happiness based on the value consumption level of high school students. We observed that the higher their value consumption level was, the higher their subjective happiness also was.

• The Journal of Society for e-Business Studies
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• v.18 no.4
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• pp.273-299
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• 2013

This study attempts to identify user perceived value as a major predictor of the usage of smartphone-based mobile commerce(m-commerce). More specifically, the study conceptualizes user perceived value of smartphone-based m-commerce along three dimensions, such as temporal, functional, and economic values. Moreover, this study proposes service ubiquity and user control that are uniquely defining characteristics of smartphone-based m-commerce and examines how the two variables are associated with the creation of user perceived value. Using a total of 164 data collected on users of smartphone-based mcommerce, we conducted PLS analysis to test the proposed model and hypotheses. The key findings are as follows : First, it has been found that the usage of smartphone-based m-commerce is determined by the three values, such as temporal, functional, and economic values. Particularly, the results show that temporal value is the most influential variable in predicting m-commerce use. Second, the results demonstrate that service ubiquity has a significant positive effect on temporal value, whereas it has no effect on functional value. Finally, user control is positively associated with temporal and functional values. Overall, the results indicate that service ubiquity and user control considerably increase temporal value, thereby accelerating the use of smartphone-based m-commerce. Discussions and implications of the results are provided.

• Journal of Families and Better Life
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• v.13 no.2
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• pp.11-21
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• 1995

본 연구는 도시 주부들의 가치.목표.표준과 가정관리목표달성의 정도를 측정하고 관련변인과 이들 변인들 간의 관계를 규명하고자 하였다. 연구대상은 서울시에 거주하는 433명의 주부를 대상으로 하였고 연구결과는 다음과 같다. 가정관리목표달성에 직접 영향을 미치는 변인은 목표설정, 수행표준, 자원제약, 운명통제지향 변인으로 나타났고, 자원제약과 운명통제지향은 목표설정과 수행표준을 매개로 한 간접효과도 있었다. 또한 학력, 가족수, 월평균 수입, 취업등의 변인들을 자원제약과 운명통제지향을 매개로 한 간접영향을 미쳤다.

• Journal of Distribution Research
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• v.5 no.2
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• pp.20-48
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• 2001

As the quality movement is beginning to take shape in the service sector, the shift to a quality focus becomes essential to the competitive survival of service business. The purpose of this paper is to analyze the effect of interaction between customer and service provider on perceived service value in service encounter using service delivery model, which is based on two key factors such as customer participation and service provider's control. Support is found for a number of the hypothesized structural relations. Some implications for service marketing practice are discussed briefly.

• The Korean Journal of Financial Management
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• v.16 no.2
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• pp.91-118
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• 1999

본(本) 연구(硏究)는 기업(企業)의 소유구조(所有構造)와 기업가치(企業價値) 사이의 관계를 분석하여 횡단면(橫斷面) 요인(要因)과 시계열(時系列) 요인(要因)을 결합하는 이론적(理論的) 모형(模型)을 제시하며, 또한 제시된 모형(模型)을 한국증권시장(韓國證券市場)의 자료(資料)를 이용하여 실증적(實證的)으로 분석하여 절충가설이 우리나라 기업에 적용될 수 있는지를 검토하였다. 본(本) 연구(硏究)에서는 기업가치(企業價値)를 나타내는 대용변수(代用變數)로 시장가치 대 장부가치비율을, 독립변수(獨立變數)로는 대주주 1인 지분율을 그리고 통제변수(統制變數)로는 광고비 정도, 기업규모, 재무레버리지, 30대 재벌 비재벌의 가변수(假變數)를 사용하였다. 실증분석 결과 본(本) 연구(硏究)에서 제시된 모형이 상당한 의미를 가지나, 모형(模型)의 설명력(說明力)은 비교적 낮아 본(本) 연구(硏究)에서 제시된 설명변수(說明變數)들이 자본구조(資本構造)의 변동(變動)을 8%정도 설명하고 있다. 또한 본(本) 연구(硏究)에서 제시된 독립변수 대주주 1인의 지분율과 이를 제곱한 것은 통계적으로 의미가 있는 변수가 되고 있다. 이는 대주주 1인의 지분율과 기업가치(企業價値) 사이에는 곡선관계(曲線關係)가 존재한다는 절충가설(折衷假說)을 지지하는 강력한 증거이다. 그리고 본(本) 연구(硏究)에서 제시된 통제변수(統制變數)인 광고비 정도, 기업규모, 재무레버리지 그리고 30대 재벌 비재벌 가변수(假變數) 등은 기업가치(機業價値)를 결정하는 통계적인 의미를 갖는 변수로 밝혀졌으며 회귀계수(回歸係數)의 부호도 기대하였던 바와 일치하고 있다.

• Venture DIGEST
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• s.32
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• pp.9-9
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• 2003

• Proceedings of the Korean DIstribution Association Conference
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• 2001.02a
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• pp.67-101
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• 2001

As the quality movement is beginning to take shape in the service sector, the shift to a quality focus becomes essential to the competitive survival of service business. The purpose of this paper is to analyze the effect of interaction between customer and service provider on perceived service value in service encounter using service delivery model, which is based on two key factors such as customer participation and service provider's control. Support is found for a number of the hypothesized structural relations. Some implications for service marketing practice are discussed briefly.

• Korea Information Processing Society Review
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• v.24 no.1
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• pp.13-18
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• 2017

국방지휘통제체계는 다양한 감시정찰 자산으로부터 수집된 많은 양의 정보를 융합하고 분석하여 지휘관이 최적의 의사결정을 내릴 수 있도록 지원하는 시스템이다. 하지만 현재 운영 중인 지휘 통제체계는 단순히 정보를 보여주고 유통하는 체계로 대량의 정보를 분석하고, 최적의 방책을 제공하는 등과 같은 지휘관의 의사결정을 지원하기에는 미흡한 수준이다. 지휘통제체계의 지능화 수준을 높이기 위해서 최근 이슈가 되고 있는 인공지능을 지휘 통제체계에 적용해 보고자 한다. 인공지능은 다양한 분야와의 융합을 통해 새로운 가치를 창출하고 사회 전반의 변혁을 이끌고 있다. 이러한 특성으로 4차 산업혁명의 핵심으로 주목받고 있다. 본 논문은 주요 선진국들의 인공지능 관련 추진동향과 인공지능의 국방적용을 위한 군사적 활용의 필요성, 그리고 지휘통제체계의 적용을 위한 고려요인들에 중점을 두었다. 지휘관의 의사결정을 보다 효과적으로 지원할 수 있도록 지능화된 지휘통제체계로 발전하는 데 기여할 수 있다고 생각한다.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.