• Title/Summary/Keyword: 성과-보상

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Management performance and managers' cash compensation sensitivity (경영성과와 경영자 현금보상 민감도)

  • Shin, Sung-Wook
    • Management & Information Systems Review
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    • v.32 no.1
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    • pp.259-272
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    • 2013
  • This Paper document that managers' cash compensation is more sensitive to negative stock return than positive stock return. Also, this paper analyse that managers' cash compensation react symmetrically to accounting earnings and losses. Since stock returns include both unrealized gains and unrealized losses, we expect managers' cash compensation to be less sensitive to stock returns when returns contain unrealized gains(positive returns) than when returns contain unrealized losses(negative returns). But accounting earnings exclude unrealized gains and include unrealized losses, so managers' cash compensation will react symmetrically to accounting earnings and losses. Analyzing 5,815 firm-year data for 2000-2011, we find that managers' cash compensation reacts asymmetrically to stock retruns whereas managers' cash compensation reacts symmetrically to accounting performance. This finding is consistent with boards of directors seeking to mitigate ex post settling up problem that would arise of managers' cash compensation was equally sensitive to positive and negative stock return.

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The Effects of KM Performances' Antecedents on an Eemployee's Absorptive Capacity (지식경영 성과 선행 요인이 조직원 흡수 역량에 미치는 영향)

  • Kim, Byoung-Soo;Hau, Yong-Sauk;Lee, Hee-Seok
    • Information Systems Review
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    • v.12 no.1
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    • pp.59-79
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    • 2010
  • According to resource based view, knowledge is regarded as a salient factor to improve an organization's efficiency in the current fast-changing business environment. Knowledge management (KM) may encourage employees to share and exchange knowledge in the organization in order to improve and sustain a competitive advantage over other companies. The proposed research model examines the impacts of KM performances' antecedents on an employee's absorptive capacity. This study identifies KM performances as employee's satisfaction about KM and shared knowledge quality. This study considers KM performances as the major determinants that enhance his/her absorptive capacity. This study also investigates the key antecedents of KM performances. The research model posits extrinsic reward, intrinsic reward, and relational reward as the KM performances' antecedents. Furthermore, this study examines the difference of the antecedents' effects in terms of firm's type. The proposed research model was tested by using survey data collected from 1,103 employees of 2 public enterprises and 907 employees of 5 private enterprises. The findings of this study showed that employee's satisfaction about KM and shared knowledge quality play a significant role in enhancing employee' absorptive capacity. Extrinsic reward only significantly influences employee's satisfaction about KM, whereas both intrinsic and relational rewards serve as the salient antecedents of improving both KM performances. The results also shed light on the moderating role of firm's type. Theoretical and practical implications of this study are discussed.

The Unbalanced Source Voltages Compensation Using by Unified Active Power Filter System (직.병렬 능동 전력필터 시스템을 이용한 불평형 전원전압 보상)

  • Kang, Min-Hyung;Kim, Young-Jo;Kim, Young-Seok
    • Proceedings of the KIEE Conference
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    • 2006.10d
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    • pp.149-151
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    • 2006
  • 본 논문에서는 고조파 보상과 역율 보상을 실시하고, 전원 전압 불평형시 보상을 실시하는 직 병렬 능등전력필터에 관하여 연구하였다. 직렬형 능동전력필터에서는 고조파에 대한 보상 전압만을 발생하여 제어하고, 병렬형 능동전력필터에서는 역율에 대한 보상하는 전류만을 발생하여 제어한다. 또한, 불평형 전원 전압에 대한 보상은 직렬형 능동전력필터에서 실시하며, 고조파 보상과 역율 보상은 성능함수에 의해 계산되어지며, 불평형 전원 전압 보상은 대칭 좌표법을 이용하여 계산되어진다. 제시된 실험 결과들은 알고리즘의 타당성과 유효성을 검증한다.

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Differential Response Style on the Personality Assessment Inventory according to Compensation-Seeking Status in Patients with Traumatic Brain Injury (외상성 뇌손상 환자에서 보상추구 여부에 따른 성격평가질문지 반응 양식의 차이)

  • Kim, Yeon-Jin;Kweon, Seok-Joon;Rho, Seung-Ho;Paik, Young-Suk
    • Korean Journal of Psychosomatic Medicine
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    • v.23 no.1
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    • pp.12-19
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    • 2015
  • Objectives : This study examined the characteristics and differences of PAI(Personality Assessment Inventory) profile between compensation-seeking(CS) and treatment-seeking(TS) patients with traumatic brain injury(TBI) and assessed the clinical meaning of the characteristics and differences of profiles between the two groups. Methods : 36 TBI patients who visited the Wonkwang University Hospital were selected. The patients were categorized as compensation-seeking TBI patients(n=22) and treatment-seeking TBI patients(n=14). The PAI scales and subscales were used to compare differences between two groups. t-verification for each variable and comparison analysis were performed. Results:In validity scales, CS group showed significantly higher NIM scores and lower PIM scores than TS groups. In full scales, CS group showed significantly higher SOM, ANX, ARD, DEP, and SCZ scores than TS group. In subscales, CS group showed significantly higher SOM-S, ANX-A, ARD-P, DEP(-C, A, P), (MAN-I), PAR-H, SCZ(-T, P), BOR(-A, N), and ANT-S scores than TS groups. In supplementary scales, CS group showed significantly higher SUI, NON and AGG-P, and lower RXR scores than TS group. Conclusions:There were significant differences in PAI scales with validity scales, some full and subscales according to compensation seeking status in TBI patients. The CS patients tended to exaggerate their symptoms on PAI, and showed higher scores representing somatic preoccupation and emotional distress. These results show the usefulness of PAI in reflecting the significant psychological differences between two groups.

Inverter Nonlinearity Compensation Considering Voltage Drops and Switching Delays of Switches of Each Phase (각 상별 스위치의 전압강하와 스위칭 지연을 고려한 인버터의 비선형성 보상)

  • Kang, Myeong-Chan;Lee, Sang-Hoon;Yoon, Young-Doo
    • Proceedings of the KIPE Conference
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    • 2016.07a
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    • pp.269-270
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    • 2016
  • 본 논문에서는 인버터의 정확한 전압 합성을 위해 인버터의 비선형성을 보상하는 기법을 제안한다. 인버터에서 데드타임, 스위칭 소자의 도통손실, 스위칭 지연 등의 성분들은 전압 합성에 비선형성을 유발한다. 제안된 방법은 이러한 요인들을 각 상별로 분석하고, 이를 보상함으로써 보다 정밀한 전압 합성을 가능케 한다. 이 방법의 유효성은 실험을 통하여 입증하였다.

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Reactive Power Compensation Using Switching Cell Structured Direct PWM AC-AC Converter (스위칭 셀 PWM AC-AC 컨버터를 이용한 단상 무효전력 보상장치)

  • Kim, Sanghun;Kim, Heung-Geun;Cha, Honnyong
    • Proceedings of the KIPE Conference
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    • 2016.07a
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    • pp.513-514
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    • 2016
  • 본 논문에서는 스위칭 셀 구조의 직접형 PWM ac-ac 컨버터를 이용한 새로운 단상 무효전력 보상 장치를 제안한다. 제안한 보상기는 최근에 개발된 가변 임피던스 개념을 이용한 무효전력 보상기에서 발전된 형태이다. 기존 보상기에는 시스템 신뢰성에 심각한 악영향을 주는 커뮤테이션 문제가 존재하는데 제안한 보상기에서는 스위칭셀 구조와 결합인덕터로 구성된 ac-ac 컨버터를 사용하여서 커뮤테이션 문제를 해결하였다. 이로인해 기존 시스템에 비해 스위칭 신호 구현이 매우 간편하고 RC 스너버가 필요하지 않으며 결과적으로 매우 신뢰성이 높은 시스템을 구현할 수 있다. 간략화 된 단상시스템을 구축하여 실험을 통해 성능을 검증하였다.

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Series Compensation Analysis of Transmission Line using Inverter-type Var Compensator (인버터식 무효전력보상기에 의한 송전선로의 직렬보상 특성해석)

  • 한병문;한경희;신익상
    • The Transactions of the Korean Institute of Power Electronics
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    • v.2 no.4
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    • pp.28-35
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    • 1997
  • 본 논문에서는 송전선로에 직렬로 삽입되어 선로의 리액턴스를 동적으로 보상하는 인버터식 직렬보상기에 대한 동적 응동 해석을 기술하고 있다. 이 직렬보상기는 다중펄스로 동작하는 전압원인버터와 결합변압기, 그리고 제어장치로 구성되어 있으며, 점호각을 조절하여 선로의 리액턴스를 가변하고 용량성 뿐만 아니라 유도성 보상도 가능하다. 이 보상기로 선로의 리액턴스를 감소시키면 전송 유효전력의 증각가 가능한데, 이러한 효과를 본 논문에서는 단일기-무한대-버스 전력계통에 대해 EMTP를 이용한 시뮬레션으로 확인하였으며, 또한 축소모형 제작과 실험을 통해 실험적으로 확인하였다.

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Feedforward Compensation Method for Improving Output Current Response in Bi-directional DC-DC Converter (출력전류 응답성 향상을 위한 양방향 DC-DC 컨버터의 전향보상 기법)

  • Seong, Ho-Jae;Hyun, Seung-Wook;Choi, Hyeong-Jun;Hong, Seok-Jin;Won, Chung-Yuen
    • Proceedings of the KIPE Conference
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    • 2016.11a
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    • pp.3-4
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    • 2016
  • 본 논문은 양방향 DC-DC 컨버터에서 출력 전류 응답성 향상을 위한 전향보상 기법을 제안하였다. 배터리의 충전 및 방전 수행 시, 안정적인 전압, 전류 제어를 위해 전향 보상은 필수적이다. 충전 모드일 때, 변압기 턴수비를 고려하여 1차측 스위치의 Phase shift 값을 전향보상 하였다. 방전모드 일 때, 전압 전달비와 변압기 턴수비를 고려하여 전향보상 하였다. 제안한 전향보상 기법은 시뮬레이션을 통해 검증하였다.

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A Study on Employee Reward in Construction Companies Using Activity-Based Costing (활동기준원가계산을 이용한 건설기업의 직원 보상에 관한 연구)

  • Cho, Jin-Ho;Kim, Byung-Soo
    • Land and Housing Review
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    • v.13 no.2
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    • pp.125-139
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    • 2022
  • For construction companies to become competitive innovative, cost management as well as process improvement are required. Activity-based costing (ABC), which uses cost information to support long-term decision-making, is a tool that enhances a company's competitiveness. In this study, we compare and analyze tradition-based costing (TBC) and ABC to confirm the adequacy of performance-based costing. In addition, we will empirically examine the relationship between the impact of the reward system using ABC on employee satisfaction and involvement. In research results, the influence of the reward system on employee involvement appeared in the order of intrinsic reward (𝛽 = 0.338) and extrinsic reward (𝛽 = 0.308). In addition, the reward system showed positive (+) effects on employee satisfaction, with influence appearing in the order of intrinsic reward (𝛽 = 0.360) and extrinsic reward (𝛽 = 0.337). And employee satisfaction (𝛽 = 0.225) had a positive effect on involvement. We were able to confirm that it is necessary to build a reward system consisting of intrinsic and extrinsic rewards to increase employee satisfaction and involvement.