• Title/Summary/Keyword: 성과주의

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Love as Communication: Focusing on Dewey's Concept of Aesthetic Experience (소통으로서의 사랑 - 듀이의 미적 경험을 중심으로 -)

  • Ju, Seon-hee
    • Journal of Korean Philosophical Society
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    • v.130
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    • pp.337-361
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    • 2014
  • The main purpose of this paper is to reconstruct the modern thought of love in terms of Dewey's esthetic experience. In the contemporary Korean society, discussions of love are represented in the two tendencies, scientification of love and idealization of love. In actuality, they support the insistence of impossibility of love by the modern sociologists. The former deals with love as chemical reactions in brain, which is based on physiology and biology. The latter regards hypothetical love through the media as the idea of love and displaces concrete love in reality with it. To see love as the subject catching, understanding, and desiring the object depends upon a narrow concept of experience. It comes from the idea that experience is not doing and suffering in a concrete situation but knowing and understanding the object. In this case, the uniqueness and the qualitativeness with each experience of love are ignored. When these traits of a romantic relationship are disregarded, love cannot help but subordinate to the logic of capitalism. This paper, therefore, attempts to find a new way to understand experience of love, focusing on Dewey's concept of aesthetic experience. I suggest that we can expect the possibility of experience of love if love is experienced in a similar way with aesthetic experience based on emotional interaction, and that the very experience of love leads to growth of our personality. Furthermore, I think this communicative experience makes people to change their community as well as each person's private life.

The Analysis of Profit Adjustment and Business Performance Using Deferred Corporate Taxes Information (이연법인세 정보를 이용한 이익조정 및 사업성과 분석)

  • Yun, Han-Kuk;Kim, Jin-Seop
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.2
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    • pp.602-609
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    • 2021
  • Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

Analysis on Performance of Ship Investment Companies in Korea (우리나라 선박투자회사에 대한 투자성과 분석)

  • HWANG, Kyung-yun;KOO, Jong-soon
    • The Journal of shipping and logistics
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    • v.27 no.4
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    • pp.719-746
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    • 2011
  • This study attempted to analyse the results of investments from each individual ship investment company(SIC) in Korea which is operating under its ship investment company system. We analyzed investment result of ship investment company by means of Market Adjusted Return Method for measurement of abnormal return(AR) and cumulative abnormal return(CAR). Some implications from the results of this study are suggested. First, we find that the initial abnormal return of IPO, 30-day CAR and long-term CAR are not significantly different between A and B shipping fund management company. And then, the initial abnormal return of IPO and long-term CAR are not significantly different between newbuilding and secondhand ship SIC. But the 30-day CAR is significantly different between newbuilding and secondhand vessel SIC. Third, the 30-day CAR and long-term CAR are not significantly different between newbuilding and secondhand vessel SIC. But the 30-day AR is not significantly different between container and non-container ship SIC. Finally, newbuilding ship SCI is more stable than secondhand vessel SIC, and container ship SIC is more stable than non-container ship SIC in 3-month cumulative return over the past two and half years, from February 2008 to July 2011.

A Comparative Study Concerning the Idea of 'Conscience' in Daesoon Thought and Heidegger: Focusing on the Tendency of 'Conscience' to Return to Itself (대순사상과 하이데거의 '양심' 개념에 대한 비교연구 - 근원을 향한 '양심'의 회귀적 특성에 대한 논의를 중심으로 -)

  • Kim, Dae-hyeon
    • Journal of the Daesoon Academy of Sciences
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    • v.28
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    • pp.243-265
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    • 2017
  • In this research, I define 'conscience' in Daesoon thought as the 'Restorative capability of returning to one's roots.' The notion of conscience forms a structure of separation and return, and it is connected to the ascetic aim of realizing human perfection. The conscience opens up potential possibilities and leads realization of potential possibilities by returning to the the point of origin. In the middle of separation and return, the conscience acts as the power of subjectivity possessed by human beings which is known as 'In jon (Human Nobility)' in Daesoon thought. The concept of conscience in Daesoon thought is connected with the subjectivity of In jon and free will as well as the character of subjectivity. This shares commonalities with critical thinking, modern characteristics, and the subjectivity of Heidegger's existentialism. Heidegger describes human fate from an existentialist vantage point using terms such as dasein, Geworfenheit, and Entwurf, and establishes human existence as an act of self-recovery from within in a lonely existential establishment. Daesoon thought implies that humanity is the root of ultimate reality, and this description is in sharp contrast with the thrownness (Geworfenheit) of Heidegger's subjectivity. Therefore, Daesoon thought can be seen as unique in its characterization of humanity as being connected to the root of ultimate reality, autonomy, and independent existence.

The Effects of College Students' Motivation to Participate in Bodybuilding (Participation in Weight Training) on Behavioral Intention through Psychological Repulsion (대학생의 보디빌딩 참여하는(웨이트 트레이닝 참여) 동기가 심리적 반응을 통한 행동 의도에 미치는 영향)

  • Song Ki-Jae
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.4
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    • pp.337-349
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    • 2023
  • Interest in bodybuilding, such as weight training, has increased, but research on the motivation and behavioral intention of college students is lacking. Therefore, this study aimed to examine the motives of bodybuilding participation for college students and to find out the effect on behavioral intention by mediating the psychological resistance that occurs during the bodybuilding. As for the research method, a questionnaire was conducted on 250 users through an online survey from May 30 to June 10, 2023, and a total of 232 copies were used for the final analysis. As a result of the study, first, among college students' motivation to participate in weight training, the health-oriented type and self-development type had a positive effect on voluntary acceptance. Second, among the motives for participating in weight training, the home-oriented type was found to have a negative effect on opportunistic acceptance. Finally, voluntary acceptance had a positive effect on learning outcomes, and opportunistic acceptance had a negative effect on learning outcomes. Using the results of this study, it is expected that it will be helpful to understand the factors and policies in promoting the physical health of college students.

Macroeconomic and Non-Macroeconomic Forces Effect on the Management Performance of the Air Transport Firms (거시경제 및 비 거시경제변수가 항공운송업의 경영성과에 미치는 영향)

  • Kim, Su-Jeong
    • The Journal of the Korea Contents Association
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    • v.13 no.3
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    • pp.352-361
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    • 2013
  • The purpose of this study is to analyse the impact of macroeconomic and non-macroeconomic forces on the management performance of the air transport firms and offer the useful information to the managers. To conduct the regression analysis, eight macroeconomic and non-macroeconomic variables were selected individually as an independent variable. Macroeconomic variables were the return of corporate bond, West Texas Intermediate, the unemployment rate, the money supply, the trade balance, the won to USD exchange rate, the consumer price index and the index of industrial production. And non-macroeconomic variables were Taiwan earthquake, the Asian economic crisis, the 911 terrorist attacks in the US, the Iraq war, Beijing Olympic, the outbreak of a swine flu epidemic, the 1st presidential election and the 2nd presidential election. And ROA was selected as a dependent variable. As the result of analysis, it was found that the changing rates of won to USD exchange rate and consumer price index affected the changing rate of ROA significantly. And also as the result of analysing the impact of two significant macroeconomic variables and eight non-macroeconomic variables on the changing rate of ROA, it was found that the Asian economic crisis and the outbreak of a swine flu epidemic had a negative impact on it. Therefore managers should take note of a change in macroeconomic and non-macroeconomic variables carefully to improve the management performance.

The Power of Connectivity: Cooperative Network and Firm Performance in the IT Industry (초연결시대의 협력: IT 기업 간 협력 네트워크와 성과에 관한 연구)

  • Ji Hye Park
    • Information Systems Review
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    • v.19 no.2
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    • pp.21-35
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    • 2017
  • The advancement of IT and the "Fourth Industrial Revolution" blurred the boundary between industries. The importance of strategic cooperation between enterprises is emphasized. IT companies must consider their existing business areas and create new territories to drive changes in the industry. They must also secure their competitive edge and manage economic costs to enable them to compete with their global counterparts. By utilizing their resources effectively, these firms can create value through inter-firm cooperation. This study analyzes the collaborative network of global IT companies using social network analysis and examines the effect of this network on firm performance. Collaborative linkages and betweenness centrality, which represent the bridging position of a firm in a network, significantly affect firm performance. This result highlights the importance of the structural position of a firm in a cooperative network of IT companies. This study also characterizes clusters in a network of IT companies. Most of these clusters comprise a combination of IT companies in diverse IT industries. These clusters suggest that these companies engage in multilateral cooperation without boundaries to maximize their business capabilities. This study offers practical implications for establishing a cooperative strategy and framework that can capture business trends in the IT industry from a macroscopic view. This study also visualizes collaborative networks in a multifaceted way using social network analysis to provide researchers and business practitioners with an informative viewpoint.

Bakhtinian Reading of the Su-Hyeon Kim's Lines 1 Focused on Bakhtinian Dialogism Theory (김수현 대사의 바흐찐적 독해 1 바흐찐의 대화주의 이론을 중심으로)

  • Yoo, Jin-Hee
    • The Journal of the Korea Contents Association
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    • v.16 no.10
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    • pp.573-587
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    • 2016
  • This study is the one of the first full-scale subsequent research of a TV drama writer who has been out of scholarly pursuits. Along with the 5 advanced research, this study is to analyze Su-Hyeon Kim's difference and her underlying consciousness by applying the Bahktin's dialogism to the author's creating lines instead of existing speech research. Bahktin's dialogism, its core of polyphony, presents a definite purpose to a artistic creation of language. That is to require the author to have 'outsideness' 'boundary carried over' and 'excess of seeing' in a author relation with characters as it leads the characters to 'the whole'. It means an equal relations of mutual independency between the author and the characters. Also this relations accompany by 'unfinalizability of dialogue'. This study ascertains whether the dialogism actually being realized or not in her lines of of her early stage, of melodrama, and of home-drama. The result of this study shows that the she creates 'polyphony', diverse voices of characters, with her mutual independent relations with characters, that is the voices of between characters, between characters' inside. This research also shows that she realizes 'unfinalizability of dialogue' in her drama work itself of open-end as well as in her lines. She has her own consistent distinction of creating lines to be a her drama work itself, that also means to explore language of human beings's existence, and language of perception, instead of using it as a simple tool of making a drama. This study is to explore a subsequent research of the author's lines with another Bahktin's carnivalesque as the lines's importance and the theory's vastness.

Attention to the Internet: The Impact of Active Information Search on Investment Decisions (인터넷 주의효과: 능동적 정보 검색이 투자 결정에 미치는 영향에 관한 연구)

  • Chang, Young Bong;Kwon, YoungOk;Cho, Wooje
    • Journal of Intelligence and Information Systems
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    • v.21 no.3
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    • pp.117-129
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    • 2015
  • As the Internet becomes ubiquitous, a large volume of information is posted on the Internet with exponential growth every day. Accordingly, it is not unusual that investors in stock markets gather and compile firm-specific or market-wide information through online searches. Importantly, it becomes easier for investors to acquire value-relevant information for their investment decision with the help of powerful search tools on the Internet. Our study examines whether or not the Internet helps investors assess a firm's value better by using firm-level data over long periods spanning from January 2004 to December 2013. To this end, we construct weekly-based search volume for information technology (IT) services firms on the Internet. We limit our focus to IT firms since they are often equipped with intangible assets and relatively less recognized to the public which makes them hard-to measure. To obtain the information on those firms, investors are more likely to consult the Internet and use the information to appreciate the firms more accurately and eventually improve their investment decisions. Prior studies have shown that changes in search volumes can reflect the various aspects of the complex human behaviors and forecast near-term values of economic indicators, including automobile sales, unemployment claims, and etc. Moreover, search volume of firm names or stock ticker symbols has been used as a direct proxy of individual investors' attention in financial markets since, different from indirect measures such as turnover and extreme returns, they can reveal and quantify the interest of investors in an objective way. Following this line of research, this study aims to gauge whether the information retrieved from the Internet is value relevant in assessing a firm. We also use search volume for analysis but, distinguished from prior studies, explore its impact on return comovements with market returns. Given that a firm's returns tend to comove with market returns excessively when investors are less informed about the firm, we empirically test the value of information by examining the association between Internet searches and the extent to which a firm's returns comove. Our results show that Internet searches are negatively associated with return comovements as expected. When sample is split by the size of firms, the impact of Internet searches on return comovements is shown to be greater for large firms than small ones. Interestingly, we find a greater impact of Internet searches on return comovements for years from 2009 to 2013 than earlier years possibly due to more aggressive and informative exploit of Internet searches in obtaining financial information. We also complement our analyses by examining the association between return volatility and Internet search volumes. If Internet searches capture investors' attention associated with a change in firm-specific fundamentals such as new product releases, stock splits and so on, a firm's return volatility is likely to increase while search results can provide value-relevant information to investors. Our results suggest that in general, an increase in the volume of Internet searches is not positively associated with return volatility. However, we find a positive association between Internet searches and return volatility when the sample is limited to larger firms. A stronger result from larger firms implies that investors still pay less attention to the information obtained from Internet searches for small firms while the information is value relevant in assessing stock values. However, we do find any systematic differences in the magnitude of Internet searches impact on return volatility by time periods. Taken together, our results shed new light on the value of information searched from the Internet in assessing stock values. Given the informational role of the Internet in stock markets, we believe the results would guide investors to exploit Internet search tools to be better informed, as a result improving their investment decisions.

Corporate Governance and Managerial Performance in Public Enterprises: Focusing on CEOs and Internal Auditors (공기업의 지배구조와 경영성과: CEO와 내부감사인을 중심으로)

  • Yu, Seung-Won
    • KDI Journal of Economic Policy
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    • v.31 no.1
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    • pp.71-103
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    • 2009
  • Considering the expenditure size of public institutions centering on public enterprises, about 28% of Korea's GDP in 2007, public institutions have significant influence on the Korean economy. However, still in the new government, there are voices of criticism about the need of constant reform on public enterprises due to their irresponsible management impeding national competitiveness. Especially, political controversy over appointment of executives such as CEOs of public enterprises has caused the distrust of the people. As one of various reform measures for public enterprises, this study analyzes the effect of internal governance structure of public enterprises on their managerial performance, since, regardless of privatization of public enterprises, improving the governance structure of public enterprises is a matter of great importance. There are only a few prior researches focusing on the governance structure and managerial performance of public enterprises compared to those of private enterprises. Most of prior researches studied the relationship between parachuting employment of CEO and managerial performance, and concluded that parachuting produces negative effect on managerial performance. However, different from the results of such researches, recent studies suggest that there is no relationship between employment type of CEOs and managerial performance in public enterprises. This study is distinguished from prior researches in view of following. First, prior researches focused on the relationship between employment type of public enterprises' CEOs and managerial performance. However, in addition to this, this study analyzes the relationship of internal auditors and managerial performance. Second, unlike prior researches studying the relationship between employment type of public corporations' CEOs and managerial performance with an emphasis on parachuting employment, this study researches impact of employment type as well as expertise of CEOs and internal auditors on managerial performance. Third, prior researchers mainly used non-financial indicators from various samples. However, this study eliminated subjectivity of researchers by analyzing public enterprises designated by the government and their financial statements, which were externally audited and inspected. In this study, regression analysis is applied in analyzing the relationship of independence and expertise of public enterprises' CEOs and internal auditors and managerial performance in the same year. Financial information from 2003 to 2007 of 24 public enterprises, which are designated by the government, and their personnel information from the board of directors are used as samples. Independence of CEOs is identified by dividing CEOs into persons from the same public enterprise and persons from other organization, and independence of internal auditors is determined by classifying them into two groups, people from academic field, economic world, and civic groups, and people from political community, government ministries, and military. Also, expertise of CEOs and internal auditors is divided into business expertise and financial expertise. As control variables, this study applied foundation year, asset size, government subsidies as a proportion to corporate earnings, and dummy variables by year. Analysis showed that there is significantly positive relationship between independence and financial expertise of internal auditors and managerial performance. In addition, although business expertise and financial expertise of CEOs were not statistically significant, they have positive relationship with managerial performance. However, unlike a general idea, independence of CEOs is not statistically significant, but it is negatively related to managerial performance. Contrary to general concerns, it seems that the impact of independence of public enterprises' CEOs on managerial performance has slightly decreased. Instead, it explains that expertise of public enterprises' CEOs and internal auditors plays more important role in managerial performance rather than their independence. Meanwhile, there are limitations in this study as follows. First, in contrast to private enterprises, public enterprises simultaneously pursue publicness and entrepreneurship. However, this study focuses on entrepreneurship, excluding considerations on publicness of public enterprises. Second, public enterprises in this study are limited to those in the central government. Accordingly, it should be carefully considered when the result of this study is applied to public enterprises in local governments. Finally, this study excludes factors related to transparency and democracy issues which are raised in appointment process of executives of public enterprises, as it may cause the issue of subjectivity of researchers.

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