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A Study on the Relevance of the BSC Adoption Firm's CSV index to the Firm Value (BSC 도입기업의 공유가치창출(CSV) 지표와 기업가치의 관련성)

  • Bae, Byung-Han;Kim, Hyuna;Lee, Chae-Ri;Wang, Yan;Kim, Min-Jung
    • Management & Information Systems Review
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    • v.31 no.4
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    • pp.491-516
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    • 2012
  • The KPI of the four perspectives in BSC need to modify because of the change of management environment. In particular, the KPI of the financial perspective needs to modify necessarily. The KPI of financial perspective has been consisted of short-term measures: net profit current year, operating profit, ROE, ROIC, and EVA. But this financial indicators cannot afford to represent essential corporate sustainability management in the change of management environment. So this study suggests CSV(Creating Shared Value) as an additional KPI of financial perspective. And this study investigates whether CSV represents business performance as the additional KPI in BSC adoption firms. To verify a hypothesis, the sample includes listed firms announcing CSR index publicly between 2005 and 2010. The results of this study are summarized as follows. The high CSV firms is higher on the value relevance of firm in comparison with low CSV firms. Moreover, The firm value of BSC adoption firms is lower than otherwise, but it is insignificant. Limitation of Our study is that we have no choice but to use dummy variable. Because it is a material question as CSV measurement. Nevertheless, contribution of our study is to suggest new KPI of BSC perspective to meet management environment.

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A Case Study on the Discourse Characteristics of Docents Who Mediate Visitor's Learning in the Natural History Museum (자연사박물관에서 관람객의 학습을 중재하는 도슨트의 담화특성에 대한 사례연구)

  • Lee, Joo-Youn;Lee, Jeong-A;Kim, Chan-Jong
    • Journal of The Korean Association For Science Education
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    • v.30 no.6
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    • pp.815-835
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    • 2010
  • This study aimed at understanding the characteristics of interactive discourses between docents and visitors in natural history museums. Two docents participated in this study. One worked in Seodaemoon Natural History Museum and the other in Gwacheon National Science Museum. To analyze the characteristics of interactive discourses, especially understanding the mediation of visitors' learning, Pedagogic Discourse Analysis method was adopted. The results show two contrasting types of interactive discourses, Encouraging Visitors' Meaningful Participation (EVMP) and Encouraging Visitors' Simple Participation (EVSP). In the EVMP discourse, structural cohesion is strong in thematic flow and information flow. Docent and visitors share the role of information provider and "Themes" are developed through the interactions between the docent and the visitors. On the contrary, in the EVSP discourse, structural cohesions are weak. Even though the visitors participate in the discourse, their discourse scarcely contribute to develop "Themes" in the discourse. Most of the information is developed and expanded by the docent. These results helped us to suggest that docents have to understand and use visitors' prior knowledge as a discourse "Theme." It is also suggested that docents need to have not only the competent content knowledge about exhibitions but also the capability to lead discourses that allow the visitors to participate meaningfully during the education processes.

CALS환경에서 기업간 정보공유의 범위에 관한 연구

  • 고일상
    • Proceedings of the CALSEC Conference
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    • 1999.07a
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    • pp.41-50
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    • 1999
  • 최근의 CALS 시스템 구축 가속화 및 전자상거래 활성화 분위기는 정보기술의 전략적 활용의 초점을 개별기업 위주에서 기업간 협력체제 구축과 이를 바탕으로 하는 기업간 전자적 결합(Electronic Integration)으로 옮기고 있다. 우리는 정보기술의 공유를 기반으로 새로운 기업간의 관계를 구축할 수 있으며, 이러한 관계를 전략적으로 활용함으로써 기존 사업에서의 경쟁우위 뿐만 아니라, 새로운 사업기회를 창출할 수 있다. 관련기업간의 데이터 표준화를 통한 정보의 공유는 CALS 시스템 구축의 바탕이 된다고 할 수 있는데, 정보공유의 범위는 산업별 특성과 제품별 특성에 따라 달라질 수밖에 없으며, 관련기업간의 교섭력(Bargaining Power)에 의해서도 영향을 받게된다. CALS 환경에서는 개별기업의 정보전략에 따라 수직적 협력관계에 있는 기업들간의 정보공유 정도와 수평적 협력관계에 있는 기업들간의 정보공유 정도가 결정된다고 할 수 있다. 정보공유의 범위를 설정하는 데에는 기업간에 이루어지는 업무의 성격, 공급-제조-유통으로 연결되는 관련기업간의 구조 등도 크게 영향을 미치는 것으로 파악되고 있다. 이 연구에서는 CALS 시스템 구축과정에서 우리가 고려할 수 있는 정보공유의 범위를 관련업무공유, 시스템공유, 부품 설비공유, 시설공유 등의 관점에서 분석하여 봄으로써, 각 산업별로 진행되고 있는 시범사업들의 시스템 영역의 범위를 재조명해보고자 한다. 이 연구에서 집중적으로 다루게 될 정보공유의 범위에 대한 내용은 CALS 시스템을 개발하려는 기업들의 응용서비스 개발 및 정보전략 구축에 중요한 공헌을 할 수 있을 것으로 기대된다.진" 사업에 대한 표준 설정을 위하여 노스캐롤라이나주 지방보건소의 "보건교육/건강증진" 표준체제를 예로 들었다. 다음으로, 경제적인 효율면에서 볼 때 "보건교육/건강증진" 사업에는 단기 혹은 장기 투자가치가 있는가 하는 것이다. 새로 태어나는 미국 지방 보건소의 "보건교육/건강증진" 활동은 지역 시민 및 그 단체가 광범위하고도 자연 다발적으로 참여할 때만 성공할 수 있다고 결론 지울 수 있다.한 분야별 전문가시스템 개발을 지양하고 MCRDR이론을 기반으로 한 범용성 있는 전문가시스템 개발 툴의 개발에 관한 연구를 소개한다. 후 새로운 지식을 얻는 반복적인 Explanation-based Data Mining Architecture를 제시하였다. 본 연구의 의의로는 데이타 마이닝을 통한 귀납적 지식생성에 있어 귀납적 오류의 발생을 고메인 지식을 통해 설명가능 함을 보임으로 검증하고 아울러 이러한 설명을 통해 연역적으로 새로운 가설지식을 생성시켜 이를 가설검증방식으로 검증함으로써 귀납적 접근과 연역적 접근의 통합 데이타 마이닝 접근을 제시하였다는데 있다.gical learning to give information necessary to improve the making. program and policy decision making, The objectives of the study are to develop the methodology of modeling the socioeconomic evaluation, and build up the practical socioeconomic evaluation model of the HAN projec

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Problems and Improvements of Urban-to-rural Migration Policy in Gyeongbuk Province (경상북도 귀농·귀촌정책의 문제점과 개선방안)

  • Lee, Chul Woo;Park, Soon Ho
    • Journal of the Korean Geographical Society
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    • v.50 no.6
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    • pp.659-675
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    • 2015
  • This study explores the status, characteristics and problems of urban-to-rural migration policy in Gyeongbuk Province, and suggests some improvements based on this analysis. Gyeongbuk Province enacted local ordinances related to urban-to-rural migration for the first time in Korea, and has expanded the area of its own projects in addition to the central government's support projects. Consequently, the degree of satisfaction for the support projects in Gyeongbuk Province is higher than in other provinces. Problems of the support projects for urban-to-rural migration are the lack of role sharing between central and lower level local government, and the lack of connectivity among the relevant departments; the non-reflection of regional characteristics and attributes of urban-to-rural migrants (household); and the insufficient satisfaction of policy demands by non-agricultural urban-to-rural migrants. Improvements for these problems include establishing governance that involves urban-to-rural migrants in addition to the existing policy actors, and institutionalizing the project to properly embed this governance in the region. In addition to economic and physical support, diverse programs based on the adaptive cycle, 'non-agricultural rural jobs' for nonagricultural urban-to-rural migrants, and support programs for professional competency enhancement contributing to rural communities should be developed.

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Development and Effect of a Geriatric Nursing Convergence Education Program for Nursing Students (간호대학생을 위한 노인간호 융합교육프로그램의 개발 및 효과)

  • Ko, Ji-Woon;Yang, Ji-Won;Chung, Mi-Young;Cha, Sun-Kyung
    • Journal of the Korea Convergence Society
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    • v.11 no.5
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    • pp.363-372
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    • 2020
  • This study was conducted to understand the effects on the attitude toward the elderly, willingness to geriatric nursing practice, and global competencies by developing a geriatric-nursing convergence education program. This program that combines the theory of elderly care and practical education and applies it to nursing students. This is a nonequivalent control group pretest-posttest design. The study participants consisted of 19 in a control group and 17 in an experimental group. They were the second-year of the nursing students in A city, Chungcheongnam-do. This program, including character building, elderly care competence, global competence, and community contribution, was held for 80 hours from August 28, 2017 to December 8, 2017. The experimental group compared to the control group, attitude toward the elderly (Z =-.46, p =.66), willingness to geriatric nursing practice (Z =-.64, p =.53), global competence (Z =-1.08, p =.29) showed no statistically significant difference. As a result of this study, it is suggested to develop and implement a convergence education program that nursing students can form positive attitudes toward the elderly and interact directly with the elderly.

The Effects of Ownership Structure on Analysts' Earnings Forecasts (기업지배구조가 재무분석가의 이익 예측오차와 정확성에 미치는 영향)

  • Park, Bum-Jin
    • The Korean Journal of Financial Management
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    • v.27 no.1
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    • pp.31-62
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    • 2010
  • This paper analyzes empirically how analysts' forecasts affected by ownership structure. This study examine a sample of 1,037~1,629 the analysts' forecasts of firms registered in Korean Stock Exchange in the period from 2000 to 2006. The empirical results are summarized as follows. First, from the analysis, companies which have higher major shareholder's holdings tend to increase earnings forecast errors and earnings forecast accuracy. Meanwhile, companies which have higher institution shareholder's holdings tend to decrease earnings forecast errors and earnings forecast accuracy. This result is in line with the view of previous works that companies with higher major shareholder's holdings look towards more of analysts' optimistic forecasts in order to maintain friendly relations with major shareholders. Because of analysts' private information use from major shareholders, earnings forecast accuracy is higher in high major shareholder's holdings firm than in high institution shareholder's holdings it. Second, this analysis is whether the minimal required selection condition of outside directors, audit committee adoption and audit quality affect the relation between ownership structure and analysts' forecasts. This result is that variables related corporate governance do not affect statically the relation between ownership structure and analysts' forecasts. The meanings of this paper is to suggest the positive relations between ownership structure and analysts' forecasts. After this, if analysts will notice forecasts of more many firms, capital market will be more efficient and this field works are plentiful. Also it will need monitoring systems not to distort market efficiency by analysts' dishonest forecasts.

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Development of the Forest Carbon Sink Index on Afforestation and Reforestation Activities (신규조림·재조림 활동의 산림탄소흡수원 지수 개발)

  • Song, Minkyung;Bae, Jae Soo;Seol, Mi Hyun
    • Journal of Korean Society of Forest Science
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    • v.103 no.1
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    • pp.137-146
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    • 2014
  • We have developed the Forest Carbon Sink Index on afforestation and reforestation activities, a regulation stated in article 26 of the 'Law on the maintenance and enhancement of carbon sink (Carbon Sink Law)', which took effect on March, 2013. According to the legal purpose to evaluate the performance of individual forest carbon offset projects and to compare each other at a certain point, values of the forest carbon sink index were calculated by the scoring method. Three criteria were established based on the Carbon Sink Law: 'Carbon' (real greenhouse gas reduction), 'Human' (socio-economic effect) and 'Nature' (environmental effect). Continuously, 9 indicators from the three criteria were selected by top-down approach; the adequacy of each criteria and indicators were reviewed through on-line Delphi survey; and finally weighted value of each criteria and indicators were assigned. To reflect the characteristics of the domestic forest carbon offset projects, which focus on corporate social responsibility-typed projects, we applied the score weighting method to minimize gaps among criteria and ones among indicators. After applying our newly developed forest carbon sink index to five domestic forest carbon offset projects, we could confirm that the criteria of 'Human' and 'Nature', which criteria are in relatively low weight, can play a role as an actual incentive to reduce negative socio-economic and environmental impacts. Based on performance evaluation of the five forest carbon offset project by the forest carbon sink index, the best or good performance project developers could be rewarded, and further the performance evaluation would work as an incentive to stimulate the involvement of domestic project developers in the field of forest carbon offset project.

Antioxidant Properties and Protective Effects of Inula britannica var. chinensis Regel on Oxidative Stress-induced Neuronal Cell Damage (금불초 추출물의 항산화 효과 및 산화 스트레스에 대한 신경세포 보호작용)

  • Lee, Na-Hyun;Hong, Jung-Il;Kim, Jin-Yung;Chiang, Mae-Hee
    • Korean Journal of Food Science and Technology
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    • v.41 no.1
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    • pp.87-92
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    • 2009
  • The antioxidant properties and protective effects of Inula britannica on ${H_2}{O_2}$-induced SH-SY5Y neuroblastoma cell damage were investigated. A series of solvent fractions, including hexane(Fr.H), petroleum ether, chloroform, ethyl acetate(Fr.EA), and water fraction(Fr.W), were prepared from the 70% methanol extracts of Inula britannica. Fr.W had the highest total contents of phenolics and flavonoids, followed by Fr.EA. The antioxidant properties of the fractions were also evaluated by analyzing their scavenging activities on 1,1-diphenyl-2-picrylhydrazyl(DPPH) radicals, 2,2'-azinobis(3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) radicals, and nitric oxide. Fr.W showed the strongest activities in all assays. The concentrations of Fr.W that resulted in 50% reductions of the DPPH and ABTS radicals were 20.7 ${\mu}g$/mL and 39.4 ${\mu}g$/mL, respectively. Fr.W showed the weakest cytotoxic activities on the SH-SY5Y cells, whereas it effectively protected ${H_2}{O_2}$-induced cell death, increasing cell survival by 35.0-77.0% at a concentration range of 62.5-250 ${\mu}g$/mL. In this range, Fr.W also significantly decreased intracellular ROS levels by 34-39%. Overall, the antioxidant properties of Inula britannica can contribute to rescuring neuronal cells from oxidative stress-induced cell injury.

Spatial Join based on the Transform-Space View (변환공간 뷰를 기반으로한 공간 조인)

  • 이민재;한욱신;황규영
    • Journal of KIISE:Databases
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    • v.30 no.5
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    • pp.438-450
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    • 2003
  • Spatial joins find pairs of objects that overlap with each other. In spatial joins using indexes, original-space indexes such as the R-tree are widely used. An original-space index is the one that indexes objects as represented in the original space. Since original-space indexes deal with sizes of objects, it is difficult to develop a formal algorithm without relying on heuristics. On the other hand, transform-space indexes, which transform objects in the original space into points in the transform space and index them, deal only with points but no sites. Thus, spatial join algorithms using these indexes are relatively simple and can be formally developed. However, the disadvantage of transform-space join algorithms is that they cannot be applied to original-space indexes such as the R-tree containing original-space objects. In this paper, we present a novel mechanism for achieving the best of these two types of algorithms. Specifically, we propose a new notion of the transform-space view and present the transform-space view join algorithm(TSVJ). A transform-space view is a virtual transform-space index based on an original-space index. It allows us to interpret on-the-fly a pre-built original-space index as a transform-space index without incurring any overhead and without actually modifying the structure of the original-space index or changing object representation. The experimental result shows that, compared to existing spatial join algorithms that use R-trees in the original space, the TSVJ improves the number of disk accesses by up to 43.1% The most important contribution of this paper is to show that we can use original-space indexes, such as the R-tree, in the transform space by interpreting them through the notion of the transform-space view. We believe that this new notion provides a framework for developing various new spatial query processing algorithms in the transform space.

Characteristics of Labor Market and Spatial Networks in Daedeok Science Town as Locality, Korea (로캘러티로서 대덕연구단지의 노동시장 특성과 공간적 네트워크)

  • Han, Ju-Seong
    • Journal of the Korean association of regional geographers
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    • v.7 no.2
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    • pp.35-54
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    • 2001
  • The construction of Daedeok Science Town, located in Yuseong ward of Daejeon metropolitan city, began in the early 1970s. It started out as a national project to form an agglomeration of the major central government research institutions. Since that time Daedeok Science Town has also attracted private research institutions, mainly during the 1900s. This study geographically analyzes this research institutions to clarify the regional identity of Daedeok Science Town through an integrated approach of existing new regional geography approach, which is characteristics of labour market as the regional pattern of its laborers' residences, spatial labour division, its research network with other institutions, and networks of university, research institution, and corporations, through the spatial spread of intellectual right of property and through network of technology business incubator relationship with spin offs which is appeared to spatial interaction. The results of the study are as follows: First of all, Daedeok Science Town was not only self-sustenance with marketing garden of agricultural regions in the suburb of Daejeon city but also was consign of agricultural products to Daejeon city before 1972. Since that time, the identity of Daedeok Science town has been formed by externally factors of the science development, by the local decentralization of population and public offices in Seoul metropolitan area in terms of the world economy system, and by the internally accessibility maximization of the central location in Korea between 1992 and 1999. On the part of Daedeok Science Town it has some merits of in-migration from nation-wide, and of mother city's Daejeon. Lastly at the period of the venture business beginning after 1999, the role of institution, developing the existing high technology, made great contribution to an attraction of ventures business to here in need of high technology industry growth, including knowledge-based industry in the informated society. On these bases, Daedeok Science Town seems to grow spontaneously as a science park.

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