• Title/Summary/Keyword: 성과보수

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A Tactics of Development Process Simplification on Procedual Development Paradigm using Pipe & Filter pattern (절차지향 개발 패러다임에서 Pipe & Filter 패턴을 이용한 개발 프로세스 단순화 전략)

  • Kim, Hyun Yong;Kim, Sun-Tae
    • Proceedings of the Korea Information Processing Society Conference
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    • 2016.04a
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    • pp.475-478
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    • 2016
  • 많은 embedded 소프트웨어는 전통적 절차적 언어인 C로 작성되며 embedded 시스템에 특화된 역할을 수행한다. 한편 기존 절차적 언어인 C는 현대의 객체지향적 개발 패러다임과 비교하면 코드의 확장성, 유지 보수성, 재사용성에 있어서 많은 어려움이 있으며 아직도 많이 사용하고 있지만 이 C의 유지 보수성과 확장성, 유연성을 확보하여 보다 생산적이고 유지 보수가 쉬운 패러다임으로서 함수 pooling이라는 개념과 이를 이용한 framework를 구현한다.

Development of Business Reference Models for the Infrastructure Asset Management Information Systems based on Government Enterprise Architecture (범정부 EA에 기반한 인프라 자산관리정보시스템의 업무참조모델 개발)

  • Nah, Hei-Sook;Choi, Won-Sik;Jeong, Seong-Yun;Oh, Seung-Woon
    • Proceedings of the Korea Information Processing Society Conference
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    • 2012.04a
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    • pp.1373-1374
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    • 2012
  • 공공시설 자산관리는 기존의 대응적 유지보수 개념의 시설물유지관리체계에서 예방적 유지보수 개념으로 전환한 시설물 유지보수의 새로운 개념이다. 기존에 운영되고 있는 공공시설관리 시스템들을 효율적으로 관리하기 위해서는 자산관리 모형이 표준화되어 범정부EA 지원시스템에 목표아키텍처로 등록되고 더 나아가서는 범정부 표준시스템으로 만들어 필요한 기관에 보급할 필요가 있다. 이 연구에서는 공공시설 자산관리 정보시스템을 구축하는데 필수적인 참조모델을 시스템의 상호운영성과 정보의 호환성을 확보하기 용이하도록 범정부EA 관점에서 제시하였다. 제시한 자산관리 참조모델이 GEAP에 등록 관리 된다면 이것을 바탕으로 타 기관에서 향후 정보시스템을 구축할 때 사전에 파악하고 활용하도록 제안 할 수 있을 것이다.

A Study on the Model Based for Jop Factor, Organization Performance of Senior Care Facilities Workers (노인복지시설 종사자 직무요인, 조직성과의 모형정립에 관한 연구)

  • Cho, Woo-Hong
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2009.01a
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    • pp.345-349
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    • 2009
  • 본 연구는 노인복지시설 종사자의 직무요인이 조직성과에 미치는 영향요인에 대해 실증적으로 분석하는 것을 목적으로 한다. 이론적 배경에서 노인복지시설에 관한 문헌 검토와 노인 복지시설 종사자의 직무요인 및 조직성과에 대한 제이론을 검토하였다. 이론을 근거로 실증적 자료의 분석을 통하여 노인복지시설 종사자의 직무요인이 조직성과에 미치는 인과관계의 영향요인에 대해 검증하고자 하였다. 노인복지시설 종사자의 직무요인인 보수, 승진, 조직풍토, 업무환경, 조직구조가 조직성과인 직무만족과 조직몰입 및 충성도에 다르게 영향을 미칠 것으로 가정하였다. 실증적 분석에서는 연구대상에 대한 인구통계학적 분석과 연구모형에 대한 적합도를 검증하며, 구조방정식모형을 향해 가설검증을 실행하고자 한다.

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A Study on People's Coverage on People Pages: Focusing on the Main Reports in Four National Dailies (한국 신문의 사람면에 대한 보도형태와 특성 연구: 4대 중앙일간지 사람면 박스기사에 실린 대표인물을 중심으로)

  • Im, Yang-June
    • Korean journal of communication and information
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    • v.40
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    • pp.249-286
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    • 2007
  • This study examines the main characteristics and differences on people's page in selected four national dailies, such as Chosun Ilbo, Joongang Ilbo, Seoul Shinmum and Hankyoreh Shinmun. Both Chosun Ilbo and Joongang Ilbo are categorized as the conservatives; while Seoul Shinmum and Hankyoreh Shinmun as the progressive. This study has been done by applying methods of content analysis to reveal the differences in terms of people's occupations, types of reports, their philosophies, and standards of selecting people by the dailies for the people's pages. The results shows that the conservative newspapers are very similar to the progressive newspapers in terms of occupations and the types of reports, covering the people on people's pages. More specifically, both the conservative dailies and the progressive dailies report the people for whose jobs are related to both social and cultural works. However, the conservative newspapers have much more coverages than the progressive papers in terms of the publicity reporting on the people. The conservatives are also much more reports on the people who are eager to economic success than the progressive dailies; while the progressives papers have much coverages on those who are interesting in helping others than the conservatives papers. Finally, this study reveals that the conservative dailies mainly cover those who are in publicity activities and social elite groups, while the progressive newspapers are the social celebrities and persons of fame in society.

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The Impacts of Managers' Earning Forecast Information on Manager Compensation. -Focused on Accounting Conservatism- (경영자의 이익예측정보가 경영자 보상에 미치는 영향 -회계보수주의를 중심으로-)

  • Jeon, MiJin;Sim, Weon-Mi
    • Journal of Digital Convergence
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    • v.20 no.5
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    • pp.393-400
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    • 2022
  • In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

Removing Long Parameter List Using Semantic Matrix (메소드의 매개변수 리스트의 간소화를 위한 리팩토링 방안)

  • Ham, Dong Hwa;Lee, Jun Ha;Park, Soo Jin;Park, Soo Young
    • Journal of Software Engineering Society
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    • v.26 no.4
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    • pp.93-103
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    • 2013
  • Complexity and maintenance cost of software increase as much as software has been evolved, therefore importance of software maintenance recently arise. There are many signs that are difficulties to maintain software, called bad smell, in a large-scale software. The bad smell should be removed to improve maintainability. Recently, many software refactoring methods have researched to terminate the bad smell. In this paper, we propose how to identify long parameter list, which causes bad smell, and how to solve the problem for increasing software maintainability. In our approach, we classify the parameters for creating new objects by measuring semantic similarity among them. This is evaluated by experienced software developers, and the result is statistically verified.

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National Pension Service's Ownership and Accounting Conservatism (국민연금의 지분투자가 기업의 재무보고 방식에 미치는 영향 : 보수주의 회계처리를 중심으로)

  • Lee, Bo-Mi;Ha, Bonggon;Hwang, Juhee
    • The Journal of the Korea Contents Association
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    • v.22 no.4
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    • pp.314-323
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    • 2022
  • This study examines the effecs of National Pension Service blockholders on accounting conservatism. The sample consists of 10,117 non-banking firm-years listed in Korea Stock Exchange(KOSPI) during the period 2011 to 2018. The results of this study are as follows. First, it was found that companies in which the National Pension Service as a major shareholder hold more than 5% of the shares are less prone to conservative accounting treatment than those that do not. Second, such a negative relationship between investment by the National Pension Service and conservative accounting was consistently found even when the investment period of the National Pension Service was divided into short-term (less than 1 year) and long-term (more than 3 years). It is expected that the National Pension Service, the largest institutional investor in Korea, will be able to carry out meaningful management control activities on investment companies. As the monitoring function of the National Pension Service works effectively in the capital market, agency costs are reduced, and investors' demands for corporate conservative accounting have decreased.

The Long-run market Performance of Initial Public Offerings and Earnings Management (최초공모주의 장기성과와 이익관리)

  • Kim, Young-Kyu;Kim, Yong-Hee
    • The Korean Journal of Financial Management
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    • v.17 no.2
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    • pp.71-98
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    • 2000
  • 본 연구는 1988년 6월부터 1994년 12월까지 우리나라 주식시장에 상장된 267개 최초공모주 를 대상으로 3년간 성과를 분석하고 그리고 이들 기업들이 채택한 이익관리방법에 따라 성과에 차이가 나는지를 분석하였다. 실증분석 결과, 누적초과수익률(CAR)로 추정한 최초공모주의 장기성과는 양(+)의 초과성과를 매입보유초과수익률(BHAR)로 추정한 경우에서는 저성과를 보였으나 통계적으로 유의하지는 않았다. 그리고 공개기업의 이익관리방법에 따라 성과에 차이가 나는지를 보기위해 표본기업 267개 기업중 기업의 결산시점이 달라 분석이 어려운 기업들을 제외한 후 219개 기업을 표본으로 하여 누적초과수익률(CAR)과 매입보유초과수익률(BHAR)로 분석한 결과, 두 모형 모두에서 기업의 이익을 공격적으로 관리한 기업(DCA2)의 성과가 이익을 보수적으로 관리한 기업(DAC1)의 성과보다 낮게 나타났으나 통계적으로 유의하지는 않았다. 이상의 결과에 대해 명확한 해석을 내리기에는 기업의 제반환경 및 여건 등이 영향을 미칠 수 있어 어려움이 따르나 고려할 수 있는 이유 중 하나로 최초공모주 기업들이 공개에 앞서 기업성과를 과대계상하거나 또는 매출액 및 이익부풀리기 등과 같은 분식회계처리방법이 한 요인이 된 것으로 해석할 수 있다.

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A Study on Satisfaction of Supplementary Education for Radiological Technologist (방사선사 보수교육에 대한 만족도 연구)

  • Jeong, Bong-Jae;Park, Ji-Koon;Kang, Sang-Sik;Noh, Si-Cheol
    • Journal of the Korean Society of Radiology
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    • v.11 no.6
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    • pp.475-481
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    • 2017
  • As the research about supplementary education of radiological technologist who works in Gyoungsangnam province, this study was conducted to draw the improvements by analyzing the satisfaction level and problems of the supplementary education. During November 01, 2016 to December 15, 2016, after we sent out a total of 250 questionnaires for the survey to radiological technologists working at medical institution located in Gyoungsangnam province, 200 questionnaires suitable for research were analysis by using SPSS 18.0 statistical analysis software. As the satisfaction factors, 21 items such as system, subject, help, appropriateness of lecturer selection, professionalism were used. And as the problem factors, 18 items such as place, transportation, diversity, administrative treatment, education promotion, proceed method were used. Consequentially, the satisfaction level(3.12 point) and problems(3.01 point) of the supplementary education were confirmed as normal level. The supplementary education is an essential education that any health and medical service personnel must complete. In order to improve the effectiveness and efficaciousness of the education, the diverse opinions and efforts to improve the education levels must be supported. Futhermore, through the realistic educational program, the continuous education for radiological technologist with excellent qualities and competence should be done.

A Study on NOS Model System for The Construction Work Planing and Management (건설 시공 계획 및 관리 업무의 적용을 위한 NOS 모델 구축 연구)

  • Choi, Jaejin;Park, Hongtae
    • Journal of the Society of Disaster Information
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    • v.12 no.1
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    • pp.10-18
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    • 2016
  • This study presented a new NOS model through the following suggestions to apply the construction work planing and management to NOS(Network Operating System). First, This study presented CIMS(construction information classification system) reflected the characteristics of facility classification - functional component classification - functional component classification - work classification - resource classification. Based on this system. this study presented how to establish PMMB(performance measurement management baseline) with proposed master target equation which analyzed the trend of performance measurement management baseline and proposed work target equation which analyzed the execution results. Finally, this study presented NOS model that can be applied to fixed price method and cost plus fee method through the theoretical verification of executive performance analysis method.