• Title/Summary/Keyword: 부채유형

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An Analysis of Spatial Changes in Commercial Districts using Survival-Exit Dynamics of Commercial Businesses in Seoul, Korea (사업체의 생존·폐업 기간을 활용한 서울시 상업공간의 변화분석)

  • Choi, Eunjun;Cheon, SangHyun;Lee, Sugie
    • Journal of the Korean Regional Science Association
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    • v.37 no.4
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    • pp.3-19
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    • 2021
  • This study examines changes in commercial space in Seoul from 1999 to 2016 by investigating operating periods of commercial businesses. This study finds that the characteristics of spatial changes in commercial districts are classified by the following two major points. First, the traditional CBD and Yeongdeung-po commercial districts show that both ages (survival duration) of operating commercial businesses and operating periods of market-exit businesses have changed to become longer than the average values of the two business types in Seoul. In contrast, the Gangnam and the Mapo commercial districts show that the operating periods of survived and closed commercial businesses have changed to become shorter over time. The difference suggests that survival-exit relations of businesses are closely related to the characteristics of each commercial district. In addition, this study shows that each commercial district has experienced dynamic changes in the intensity of commercial activities and the hierarchy of commercial space. Finally, this study indicates that public policies for commercial space should consider survival-exit dynamics of commercial activities in commercial districts.

A Study on the Design and Behavioral Analysis of Commercial Rest Area -Focused on the Rest Area and Furniture of Shinsegae Department Store, Busan- (상업 휴게 공간의 디자인과 이용 행태 연구 -부산 신세계 백화점 휴게 공간과 가구를 중심으로-)

  • Yu, DeSheng;Yoon, Ji-Young
    • The Journal of the Korea Contents Association
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    • v.19 no.9
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    • pp.280-292
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    • 2019
  • This study was carried out for the Centum Shinsegae Department Store, to grasp the indoor rest space and furniture design status, this study analyzes the characteristics of visitors' use behavior centered on furniture. The purpose of this study is to provide basic data for commercial rest space design by understanding the characteristics of resting space in commercial space and whether the furniture can support the behavior of visitors. The research method is to carry out on-site inspection, including the location of the rest space on each floor, the type and design characteristics of the furniture design, and the characteristics and patterns of the users on each were analyzed. The results of the study are as follows. As a result of analyzing the rest space and furniture, the furniture is brown, it has been provided with various designs such as fan-shaped, arched bench, sofa, chair type, and comfortable colors of lightness ranging from light gray to black, and appropriately supported the most common usage patterns.However, in the case of Shinsegae Department Store, it is necessary to consider the safety and convenience of the vulnerable groups.

The Classification of Forest Vegetation Types and Species Composition in the Sector between Danmoknyeong and Guryongnyeong of Baekdudaegan (백두대간 단목령-구룡령 구간의 산림식생유형 분류 및 종조성)

  • Kim, Min-Su;Cho, Hyun-Je;Kim, Jun-Soo;Bae, Kwan-Ho;Chun, Jung-Hwa
    • Korean Journal of Environment and Ecology
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    • v.32 no.2
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    • pp.176-184
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    • 2018
  • This study was intended to provide basic data for more ecological and systematic preservation and management planning of forest vegetations in the Baekdudaegan sector between Danmoknyeong and Guryongnyeong where biodiversity is considered to be very important. A vegetation survey using the Zurich-Montpellier (Z.-M.) method of phytosociology was carried out in a total 142 sites to examine the environmental characteristics. The survey showed the forest vegetation types of one community group, two communities, four groups, and four subgroups. Quercus mongolica and Acer pseudosieboldianum, which fall under Constancy Class V, were dominant species and deemed to be the key species of the forest ecosystem management plan for the investigated areas. Regarding species diversity, it was found that the dominant species of the VT3 type were evenly distributed in the area while the species of the VT4 type showed not only a diverse composition but also the most abundant number of species. Moreover, there were 24 of rare plants found in the Danmoknyeong-Guryongnyeong section: the critically endangered species include Dracocephalum rupestre; the endangered species include Saxifraga octopetala; the vulnerable species include Paeonia japonica, Euphorbia fauriei, Hanabusaya asiatica, and Parasenecio pseudotaimingasa; the least concern species include Aristolochia manshuriensis, Rodgersia podophylla, Salvia chanryoenica, Scopolia japonica, and Parasenecio firmus.

Effect of Family Resilience of Self-Sufficiency Program Participants on the Will to Be Self-Sufficient: Focusing on the Mediating Effect of Family Support (자활사업 참여자의 가족탄력성이 자활의지에 미치는 영향: 가족지지의 매개효과를 중심으로)

  • Kim, Jung-Hee
    • Journal of Family Resource Management and Policy Review
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    • v.25 no.3
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    • pp.1-15
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    • 2021
  • This study explored how the family resilience of participants in self-sufficiency programs relates to their willingness to be self-sufficient and analyzed the mediating effects of family support in the relationship. The subjects of the study were 283 people in their 20s to 70s who are participating in a local self-sufficiency center in Gangwon-do. Statistical analyses were conducted using IBM SPSS 18, with descriptive statistics, difference verification and regression, and mediating effects analyzed following Baron & Kenny(1986). The results of the analysis are as follows. First, we conducted difference verification between the sociodemographic characteristics of participants in the self-sufficiency program and major variables. There was a significant difference in the willingness to be self-sufficient in terms of the caregiving family and household income. Family resilience differed significantly depending on age group, marital status, health condition, household type, caregiving family, and homeownership, while family support differed significantly in age group, marital status, health condition, household type, caregiving family, and debt. Second, we conducted a hierarchical regression analysis to determine the factors influencing the will of self-sufficiency of those participating in the self-sufficiency program and found that the better the health condition, the presence of caregiving families, and the higher the level of family resilience and family support, the higher the level of will to be self-sufficient. Third, analyses of the mediating effect following Baron & Kenny(1986) have shown that family support has a full mediating effect on the relationship between family resilience and the will to be self-sufficient. Thus, we have verified that family resilience and family support are important factors as an alternative to improving the level of willingness for self-sufficiency program participants.

A Study on the KOSDAQ Listing Methodology of Unlisted Companies: Comparison Between IPO and SPAC (비상장기업의 코스닥시장 상장방법 선택: IPO와 SPAC 비교)

  • Cha, Jae-Young;Seo, Young-Taek;Yoon, Byung-Seop
    • Korean small business review
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    • v.41 no.2
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    • pp.51-78
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    • 2019
  • The purpose of this study is to classify unlisted companies' entering method into stock market and to find out a advantageous choice between IPO and SPAC. The research samples are two types(79 IPO companies and 46 SPAC companies) of 125 companies. Which were being listed in the KOSDAQ market from 2010 to 2017. The analysis results are as follows. At first, after analyzing the impact of well known variables such as asset size, company history and number of employees to select listing methods. I found that the variables of asset size and company history have a significant negative (-) effect on the SPAC variable. Secondly, the debt ratio variable has a significant positive (+) effect on the SPAC variable. Third, it was found that the ratio of profitability variables, such as operating income to sales have a systematically positive (+) effect on the SPAC variable. Fourth, I analyzed the impact of the largest stockholder in unlisted companies on the selection of listing methods. I found that the largest stockholder are systematically having a positive (+) effect on SPAC. The result means that unlisted companies that chose SPAC have the larger shareholder shares that are relatively higher than the unlisted companies that chose IPO.

Searching for Growth Engine: For the Firms Belonging to the Chaebol in the Korean Capital Markets (한국 재벌기업들의 성장 동력에 관한 재무적 결정요인 분석)

  • Kim, Hanjoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.12
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    • pp.7134-7147
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    • 2014
  • This study examined one of the contemporary issues that may be interesting to academics and practitioners regarding the driving force of the growth rate for the firms belonging to the chaebols in the Korean capital markets. With respect to the empirical results obtained from two hypothesis tests, the first hypothesis was to identify any financial determinants on the growth rate by applying both dynamic panel data and static panel data models. The debt ratios relevant to the book- and market-value showed their positive relationships with the DV of GROWTH1, along with other significant IDVs such as one-period lagged DV of GROWTH_1, SIZE1 and FOS with statistical significance. Second, by employing conditional quantile regression (CQR) analysis, the control variables, such as ROA, SMARKET, time dummy variable of F2010 and F2011, and the industry dummies of IND3 and IND10, provided evidence of their significant influences on DV of GROWTH1.

Geology and Mineralization of East Africa Rift System (동아프리카 열곡대의 지질 및 광화작용)

  • Koh, Sang-Mo;Lee, Gilljae;Kim, Eui-Jun;Ryoo, Chung-Ryul
    • Journal of the Mineralogical Society of Korea
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    • v.26 no.4
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    • pp.331-342
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    • 2013
  • 동아프리카 열곡대는 아라비아반도와 아프리카 북동부의 경계에서 부채꼴 형태로 남쪽으로 뻗은 대단층 함몰지구대이다. 아프리카 판 내부에 발달한 열곡대의 폭은 35~60 km이며 연장은 약 4,000km로 알려져 있다. 열곡대는 에티오피아에서 남서방향으로 발달하다 에티오피아 남부에서 동, 서 및 남서 열곡대로 나누어진다. 이 열곡대는 제3기초 올리고세(30~35 Ma)부터 에티오피아 북부 아파르 침강대를 중심으로 주 에티오피아 열곡대가 형성되고, 남쪽으로 확장되면서 마이오세에 활성화된다. 서부 열곡대는 동아프리카대지의 가장자리와 빅토리아 호의 서편을 따라 발달하며, 고각의 정단층에 의해 특징되는 전형적인 반지구대이다. 동부 열곡대(주 에티오피아 열곡대와 케냐 열곡대)는 30 Ma 전 화산활동과 지구조활동이 시작되었으나, 서부 열곡대는 Albert 호 북부에서 12 Ma 전에, Tanganyika 열곡에서는 7 Ma 전부터 시작되었다. 서부 열곡대의 남서 방향으로 분기된 남서 열곡대는 DR-콩고 남부와 잠비아의 Tanganyika 호에서부터 남서 방향으로 확장되어 보츠와나 Okavango 열곡대와 연결된다. 주 에티오피아 열곡대(MER)의 화산암류와 관련 퇴적암류는 지열, 소다회, 포타쉬(K), 천열수 금, 벤토나이트, 유황 및 부석자원으로 중요한 관련암으로 역할을 한다. 열곡관련 대표적인 광상으로는 Afar 열곡대에 분포하는 Danakhil K-광상과 Megenta 및 Blackrock 천열수 금광상이다. Danakhil K-광상은 제4기 화산활동과 높은 지열류에 의해 열곡대 내 분포하던 소금 선상지(salt fan)에서 증발작용에 의해 형성된 증발형 K-광상으로서 총 자원량은 약 12.6억톤으로 평가되었다. 이 광상에서는 4종의 K-광물인 실바이트, 카날라이트, 포리하라이트, 카이나이트가 산출한다. 아파르 침강대 내 분포하는 대표적인 천열수 금광상은 텐다호 지구대에 위치하는 Megenta 및 Blackrock 광상이다. 제4기에 EMR에서 산성의 과알칼리 화산활동에 의해 열수활동이 초래되어 현재까지도 활동하여 지열대가 형성되고, 저유황형금 광상들이 형성되었다. Megenta 저유황형 금 광상은 2009년 발견되었으며, 현재 영국의 Startex International사에 의해 탐사가 진행 중이다. 지금까지의 탐사 결과 옥수질 규화 변질암 분포지에서 5개의 광체가 분포하며, 그중 Hyena 광체에서는 규화 변질된 열수각력암에서 최고 16.75 g/t의 금 품위가 보고되었다. 동아프리카 열곡대의 서편인 부룬디에 분포하는 Gakara REE 광상은 카보너타이트 유형의 REE 광상이다. 이 광상은 $400km^2$ 면적 내 수 cm부터 수 m까지의 폭을 가지는 맥상 또는 망상세맥상의 광체를 형성한다. 주로 조립의 바스트너사이트와 모나자이트로 구성된다. 바스트너사이트의 형성시기는 $587{\pm}4Ma$인 신원생대로 알려져 있으며, 이 지역에 분포하는 카보너타이트와 알칼리암들이 신원생대에서 신생대까지의 광범위한 연대를 보이는 것은 동일한 구조선을 따라서 일어나는 반복되는 열곡활동으로 해석된다. 또한 REE, U, 인회석 자원의 관련암체로 생각되는 알카리 조면암(네펠린-조면암 포함)과 카보너타이트는 동아프리카 열곡대의 남동부 끝자락인 말라위와 모잠비크에 우세하게 분포한다.

The Changes and Determinants of Cash Holdings of Korean Manufacturing Firms (한국제조기업의 현금보유의 변화와 결정요인에 관한 연구)

  • Shin, Dong-Ryung
    • The Korean Journal of Financial Management
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    • v.25 no.3
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    • pp.1-32
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    • 2008
  • This study examines the changes and determinants of cash to assets ratios(cash ratios) by analyzing 14,016 Korean manufacturing firms sample for the period of $1999{\sim}2004$. The major findings can be summarized as follows. First, the average cash ratios for Korean manufacturing firms have increased from 4.7 percent of 1999 to 5.2 percent of 2004. In addition, the average cash holdings per firm also have increased from 4.3 billion Won to 8.0 billion Won during the same period. However, the capital expenditures relative to cash ratios or operating cash flow have decreased significantly, confirming the notion that physical investment of Korean manufacturing sector has been shrinking recently. Second, in regression tests with panel data, the coefficients of target adjustment variables show the expected negative signs, but coefficients of the deficit of fund variables show the unexpected positive signs. Thus, the evidence seems to be supportive of static tradeoff model of cash holdings. Third, in regression tests to find the determinants of cash ratios, most of the variables show similar results as the previous studies. However, in terms of adjusted coefficient of determination and F-statistic, the firm-characteristic variables suggested by static trade-off theory have more explanatory power than the variables suggested by pecking order theory.

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A Study on the Characteristics and Utilization Measures of Rock Formations in the Romantic Road in the Eastern Coast of Korea (동해안 낭만가도의 바위지형경관 특성과 활용방안)

  • Kwon, Dong Hi
    • Journal of the Korean Geographical Society
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    • v.48 no.6
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    • pp.803-818
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    • 2013
  • In this study, a total of 80 rock formations in the romantic road(Nangmangado) were investigated and analyzed and the results are as follows. The area in where the rock formations landscape is seen the most is Yangyang(43 formations), and the formations are most densely concentrated in Jukdo beach when seen from the site group. The most observed landform is weathering landform(61%) and the rest is comprised of coastal landform(24%) and structural landform(15%). For weathering landform, Tafoni takes up the largest portion (33%) and is followed by Corestone(27%), Tor(22%), Gnamma(10%), Groove(4%) and Exfoliation(4%). Considering academic value, rarity and accessibility overall, the 35 landforms are expected to have high utility value as tourism resources and topography filed course. And out of these 35 landforms, 11 are concentrated in Dongsan beach in Yangyang. Therefore, it seems worthy to consider developing Dongsan beach under the name of "Dongsan Coast Rock Park(Tentative Name)" to be actively utilized as tourism resources. The landforms which are evaluated as highly valuable for geomorphology filed course are a total of 16 areas including Fan rock and Op rock formations. In these areas, typical weathering landforms are concentrated in one spot and two or three other types of landform can also be additionally observed, allowing the place to be highly efficient for field education.

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Initial Adoption and Convergence of Accounting System under the K-IFRS by the Quasi-Government Entity : A Case of National Research Foundation of Korea (준정부기관의 한국채택국제회계기준(K-IFRS) 도입 및 회계시스템 융합과정의 주요 회계현안과 시사점 -한국연구재단 도입사례를 중심으로-)

  • Kim, Do-Hyeong;Oh, Kwang-Wuk;Park, Sung-Jong
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.57-75
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    • 2015
  • The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.