• Journal of Digital Convergence
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• v.12 no.9
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• pp.75-81
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• 2014

This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

• Korean journal of communication and information
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• v.27
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• pp.93-122
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• 2004

An examination of the previous works regarding the concept of "fairness" in the journalism revealed that the concept is widely used but remains inadequately defined. Furthermore, there is much less agreement about the characteristics defining "fairness" in the literature. Thus it has often caused disagreement among people who have different political perspectives in the judgment about any media coverage. I suggest a reconceptualization and extension of the construct "fairness" in order to reduce the ambiguity and conflicts in the judgment of fairness among people. Most importantly, drawing on the concept of "autonomy," I attempt to fill in the gap in the model of "fairness." According to the logic of "autonomy," the "fair" press can not exist without the freedom of the press. In other words, all external/internal constraints, which intrude on the freedom of the press, encroach the "fairness" of the press. Thus, the freedom of the press is necessary condition for the fairness in the journalism. However, the freedom of the press is not enough to realize the fairness in the journalism. It needs the sufficient rendition, which is the "autonomy" encompassing the ability of news organization, journalists, and audiences that they resist to any constraints against neutral value. Consequently, the emphasis on the "autonomy" which keeps neutral value perspectives will contribute to reshape the framework for evaluation of "fairness" in journalism.

• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.1-8
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• 2015

The data of fair value hierarchy is expected to contain different degree of measurement error, information asymmetry, and information risk by the level of hierarchy. Thus, this study examines how hierarchy of fair value discriminately influences on companies' cost of capital. Through regression analysis of corporations listed from 2011 to 2014, it turns out that the regression coefficient of level 1 and 2 of fair value variable vary their rank by cost of capital types, while level 3 contains the highest regression coefficient for every cost of capital variable. In addition, further study of how the relevance between cost of capital and the fair value hierarchy gets affected by market risk management level and audit quality finds no consistent results. However, by analyzing the effect of coincident interaction through the convergence of market risk management and audit quality, when audit quality and market risk management level are high, the effect of relieving cost of capital of Level 3 gets the highest. In conclusion, fair value hierarchy data seems to affect discriminately on cost of capital by involved information risk, and the information risk could decrease by the level of market risk management and audit quality.

• The Safety technology
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• no.143
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• pp.20-21
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• 2009

제주특별자치도개발공사에서는 제주의 청정자원 가치를 창출하여 도민을 위한 사업이 다양하게 펼쳐지고 있다. 그중 우리나라 시장점유율과 선호도, 만족도에서 최고 1위 자리를 차지하며 2009년 가치 브랜드로 선정된 먹는 샘물 "제주삼다수"가 대표적이다. 그러나 제주도 총 생산의 18%를 차지하는 감귤에 있어서도 감귤농가 소득향상에 기여하는 사업이 있다. 상품가치가 없는 감귤 때문에 손실을 볼 수 있는 감귤농가에 감귤을 전량 사들여 새로운 제주도 특산품으로 가공하는 사업, 바로 음료사업이다. 그 선두에 제주도민의 행복한 삶을 제공하고 있는 감귤제1가공공장이 있다. 감귤제1가공공장에는 농축액공정과 주스공정이 있다. 1일 400톤의 가공된 농축액과 주스가 생산되는 제1공장은 5개의 공장동과 관리동에서 감귤, 녹차 가공공정이 분주하게 돌아가고 있다. 여기서 가장 중요한 것은 안전, 안전을 최우선으로 확보되어야 제주 도민을 위한 일도 할 수 있는 것이고, 수익 또한 창출 된다는 것이 이곳 사람들의 생각이다. 안전을 위해서는 나부터 시작하여 나와 동료의 안전을 지킨다는 감귤제1가공공장을 둘러본다.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.527-530
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• 2002

The purpose of this study is to present an improvement of the form work process. The current slab form work has waste factor by unnecessary process and not complete integration with the finishing process. Therefore the study used value stream analysis methodology for effective improvement of slab form work process. The main contents of the study are as follows; 1) Understanding of non-value adding activities in existing slab form work process 2) Process integration by value stream mapping 3) Effect analysis of time-cost reduction. The study recommends that, as a future research, development of tool and technique for the non-value adding activities are eliminated in building construction.

• Journal of Korea Fair Competition Federation
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• no.155
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• pp.98-101
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• 2011

• The Journal of the Korea Contents Association
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• v.20 no.9
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• pp.344-354
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• 2020

The purpose of this study was to examine the moderating effect of service value in the effect of service fairness on service quality and structural causal relationship between service quality and reuse intention of domestic airlines. The impact between the variables was analyzed using SPSS 21.0 and AMOS 21.0 based on a survey of 320 airline users. The results are as follow. First, all the three factors of airline service fairness had a significant effect on service quality. Second, out of the three service fairness factors, distribution fairness and interactivity, had a positive effect on reuse intention. On the contrary, interactive fairness had no significant effect on reuse intention. Third, airline service quality had a significant effect on reuse intention. Finally, there was a moderating effect of value orientation in the relationship between service fairness and service quality.

• 프린팅코리아
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• v.14 no.4
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• pp.51-51
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• 2014

인쇄기술과 인쇄공정의 측면에서는 디지털 인쇄에 대한 지속적인 관심과 고부가가치를 창출할 수 있는 인쇄후가공 분야에 대한 관심 증대로 요약된다.

• The Journal of the Korea Contents Association
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• v.12 no.3
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• pp.285-294
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• 2012

Under conditions of increasing environmental uncertainty, firms' risk management become important. This study examines the impact of foreign currency derivative usage on firm value using 3,004 Korean non-financial firms from 2002 to 2007. The results showed that there was no significant relationship between foreign currency derivative usage and firm value for the whole period and from 2002 to 2004 when exchange rate was relatively less volatile. But form 2005 to 2007 when exchange rate was volatile, foreign currency derivative usage gave significant negative impact on firm value, whereas when contract value was used, the relatinship was significantly positive. These results might be come from the characteristics of contract value and fair value of foreign currency derivatives. increased firm value when contract value was used as foreign currency derivative usage measure. But when fair value was used, there was no significance. For control variables, major shareholders ownership and foreign blockholders ownership was positively related with firm value.

• Journal of Energy Engineering
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• v.18 no.3
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• pp.175-190
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• 2009

This study examines the influence of scale economy, technology, financing capability and market competition on economic performance by value chain in Korean solar energy companies, using the multiple logistic regression analysis. The current profit ratio is analyzed to have been positively affected by financing capability, while negatively by market competition. The scale economy and technology are analyzed to have no statistical significance on the economic performance. The current profit ratio for companies creating higher value in the sourcing process is negatively affected by technology while positively by financial capability. The one in the manufacturing process is affected positively by technology and financing capability, and the one in the marketing process is affected positively by financing capability while negatively by market competition. The implications of this study are as follows: Korean solar energy industry is recommended i) to establish the specific innovation system for technology development, ii) to set up advanced financial system, iii) to carry out the fractal system, the manufacturing system through the network of the firms owning core competence per value chain.