• 월간 기계설비
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• s.262
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• pp.53-57
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• 2012

최근들어 경쟁력 확보의 한 방안으로 철저한 안전관리를 통한 기업손실 및 생산성 방지 방안이 주목받고 있다. 또한 주계약자공동도급 등 협력사 선정을 비롯해 건설공사 PQ 가산점과 관련된 재해예방활동 평가의 지표로 활용하기 위해 안전보건경영시스템 인증 취득이 늘어나고 있는 추세이다. '안전보건경영시스템'은 재해예방과 기업손실 감소를 체계적으로 추진하기 위한 자율안전보건체계로서, 이 인증 취득을 통해 기업은 기업경영의 우수성을 객관적으로 평가받을 수 있으며 산업재해율을 현저히 낮출 수 있다. 우리나라의 경우 국내에서 통용되는 KOSHA18001과 국외에서 통용되는 OHSAS18001을 취득해 건설현장의 잠재적인 위험요소 및 안전사고 예방에 힘쓰고 있다. 지난호에 KOSHA18001의 전반적인 사항을 게재하였으나 OHSAS 인증을 취득한 회원사의 요청으로 이번호에는 안전보건경영시스템의 대표적인 두 인증에 대해 상호 비교해본다.

• Proceedings of the Korea Information Processing Society Conference
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• 2023.11a
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• pp.803-804
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• 2023

본 논문은 외국인 근로자의 여권 위변조를 탐지하기 위해 MRZ 코드와 발광 데이터를 활용하는 방법을 제안하고 구현한 것이다. 이 기술은 외국인 근로자의 보호와 국내 안보 강화, 금융 거래의 안전성 향상을 지원하며, 웹 기반 인터페이스를 통해 실시간 판별과 사용자 편의성을 제공한다. 이로써 여권 위변조로 인한 잠재적인 위험을 예방하고 국내 여행 및 비즈니스 환경을 향상시킬 수 있다.

• Journal of Technology Innovation
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• v.26 no.4
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• pp.1-28
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• 2018

With the growing number of emerging carmakers, automotive parts manufacturers have to penetrate into emerging markets. They can provide large existing carmakers with fully customized parts because of economies scale, but cannot do this for small emerging carmakers due to their small and highly volatile volume order. Once the order by an emerging carmaker is placed, a part manufacturer is exposed to high risks both of decrease in profit margin and high opportunity cost. The platform-based mass customization can be a solution for cost reduction, but the risks of volatility in volume hard to manage. Tackling this issue, we presents a method of optimizing the product portfolio to maximize profits while managing volatility of volume order by emerging carmakers at an affordable level. It is the first robust product portfolio method to keep the scaled deviation of profits at a fixed level under volume order uncertainty. Also, the effect of on the platform-based mass customization on cost is considered. This model can be a building block of conservative market penetration as well as product development strategy while minimizing the financial risks. We conducted an empirical study of a part manufacturer targeting on eighteen automobile manufacturers in North America, Europe and Asia with it powered lift gate.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.131-137
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• 2021

This study estimated acreage response functions for greenhouse paprika, greenhouse strawberry, open-land garlic, and open-land spinach by using Gyeongsangnamdo agricultural income data. The results show that the cultivation area for greenhouse paprika increased because the agricultural management costs decreased, and the risk of price volatility was relatively low. On the other hand, the cultivation area for greenhouse strawberries decreased due to increasing agricultural management costs and the greater risk of price volatility. In the case of open-land garlic and spinach, the cultivation area remained stagnant due to the greater risk of price volatility, despite increasing agricultural revenue. We derived several policy implications from our results. The risk of price volatility in agricultural products is greater for crops grown on land rather than crops grown in greenhouses. Therefore, the local government needs to adopt the "agricultural revenue guarantee insurance" in preference to crops grown on land rather than crops grown in greenhouses. On the other hand, in the case of greenhouse crops, agricultural management costs are very high. Thus, local government should focus on replacing old facilities and supplying smart-farm facilities that reduce agricultural management costs such as heating costs.

• The Journal of Information Technology
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• v.2 no.2
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• pp.51-67
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• 1999

This study investigates the effect of information about risk on investment decision making. The model was constructed with two independent variables and two dependant variables. The first independent variable deals with whether information about risk is provided or not. The meaning of information about risk is the degree of uncertainty for investment decision making. The other independent variable involves attitude toward risk, such as the degree of tolerance for risk. Two dependant variables are concerned with the effect on investment decision making, such as the degree of riskiness of decision making and decision confidence, respectively. This study deals with the investment decision in options on stock indices. The findings of this study are as follows. The more the degree of tolerance for risk, the more the degree of decision confidence. This means that risk-taker has more desire for achievement than risk-avoider has. And the message alerting risk of investment decision making takes little effect on investment decision making.

• The Korean Journal of Financial Management
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• v.17 no.2
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• pp.1-28
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• 2000

본 연구에서는 경영자 소유지분과 자본적 투자지출의 관계를 이론과 실증분석의 양 차원에서 분석하였다. 우선 이론적인 분석에서는 경영자가 기업가치 극대화뿐만 아니라 규모극대화를 동시에 추구할 때, 기업의 자발적 투자지출은 경영자 소유지분의 함수라는 점을 보였다. 특히 2차효용함수의 가정하에서 자본적 투자지출과 경영자 소유지분의 관계는 경영자의 소유지분과 위험회피도, 확실성 등가에 의한 프로젝트의 순기대현금 흐름 수준에 따라 달라지는 것으로 나타났다. 또한 자본적 투자지출은 경영자의 효용함수 행태에 따라 경영자 소유지분이 낮은 수준에서는 소유지분의 감소함수이나 높은 수준에서는 증가함수로 반전되는 구조적인 전환점이 존재한다는 점을 밝혔다. 한편 90-95년 중 우리나라 상장 제조업의 자료를 바탕으로 규모극대화 기업과 규모비극대화 기업에 대하여 경영자 소유지분과 자본적 투자지출의 관계를 비교한 결과, 규모극대화 기업에서 경영자 지분이 약 30%인 구조적인 전환점을 중심으로 그 이전에서는 경영자 지분의 증가에 따라 자본적 투자지출이 감소하나 그 이후에는 증가함수로 단전되는 것으로 나타나 이론의 내용을 지지하였다. 그러므로 본 연구의 결과는 기존의 연구에서와는 달리 안주가설(entrenchment hypothesis)에 의하지 않더라도 경영자의 효용함수의 행태에 따라 일정한 경영자 소유지분 이상에서는 가치비극대화 행위가 지배할 있다는 점을 보여주고 있다.

• Management & Information Systems Review
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• v.30 no.1
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• pp.211-226
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• 2011

This study was intended to investigate the attributes of the Internet shopping mall and to examine the effects of each attribute on the consumer purchase intention. 279 valid responses of total 300 questionnaire were used for the analysis of this study. Both the exploratory factor analysis and reliability analysis were conducted to evaluate the conceptual validity and internal coherence of the determining variables and the use intention. The factor analysis resulted in identifying the five factors of the Internet shopping mall and on the multiple regression analysis, three of the five identified factors were found to affect significantly the purchase intention. According to the verified results interactivity(t=4.384) was found to affect positively the use intention, while privacy risk(t=-2.985) and delivery risk(t=-2.257) were found to affect negatively the purchase intention. Managerial suggestions are recommended as the results of analysis. It is urgently necessary for decreasing countermeasures delivery risk and privacy risk to enhance purchase intention of customers in internet shopping malls. Especially obtaining more information on consumers gives short-term advantages to marketers, perceived slackness in privacy will hinder purchase intention in internet shopping malls in the long run by causing distrust of consumers. Other limitations and future research directions are also mentioned.

• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Journal of Service Research and Studies
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• v.10 no.3
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• pp.81-101
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• 2020

Humanity has reached the age of service economy. A new economy requires new management. The chief executive of new management is the CEO. The results of management decision-making are reflected in the company's performance, and are the basis for future growth engines. This study empirically analyzed the effect of CEO competence, corporate orientation, and management performance of small and medium-sized mid-sized business managers on each other. In the study, a hypothesis was established between eight variables. In addition, the relationship between corporate orientation and CEO competency, which has not been studied, was also identified. Set personal effectiveness, willingness to innovate, opportunity recognition, information perception, relationship formation, business management, leadership, organizational culture, and human resource management as measures of CEO competency. After defining the operation in accordance with this study, the analysis was conducted. As a result of the analysis, corporate orientation did not produce a meaningful result in management performance. And CEO competency showed a positive (+) effect on management performance. It can be judged that the CEO variable, a management variable, had a positive effect on management performance. Also, there was a significant result in the relationship between corporate orientation and CEO competency. Innovativeness, initiative, and risk-taking have positive implications for CEO competency. Lastly, corporate orientation showed statistically significant results on management performance through the mediation of CEO competency. It is worth noting the results of this study in that the time of the study was the timing of the global pandemic (fendermic) of the COVID19 virus. In the future, in-depth research is needed on the relationship between CEO-related factors and management performance in a more changed economic environment.

• 한국산학경영학회:학술대회논문집
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• 2005.11a
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• pp.13-25
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• 2005

기업의 신용평가는 기업의 위험도를 측정하여 어음, 사채 및 대출금 등의 회수 가능성을 평가하는 것이다. 이러한 기업의 신용평가 결과는 해당 기업의 채권 수익률이나 주가 등에 영향을 미치고, 또한 금융기관, 투자자 및 거래처 등이 대출 결정, 투자 결정, 신용판매 등의 의사결정을 내리는데 영향을 미친다. 본 논문에서는 보다 정확한 기업 신용 평가를 위해 다집단 분류 문제를 이집단 분류 문제화하는 신경망 분리 모형을 제안한다. 또한, 본 논문에서 제안한 신경망 분리 모형의 우수성을 검증하기 위해 기존의 일반적인 신경회로망, 판별분석 모형과 비교한다. 실험 결과 신경회로망을 분리시켜 학습을 단순화시키는 방법이 기존의 방법에 비해 우수한 결과를 보였다.