• Title/Summary/Keyword: 자본적정성

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A Study on the Concentration Strategy of an E-Business Firm to its Core Competence - Approach by the Fuzzy Goal Programming - (e-Business기업의 핵심역량 집중화전의에 관한 연구 - FGP를 이용한 접근법 -)

  • Whang, Bong-Gi;Kim, Jong-Soon
    • Korean Business Review
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    • v.15
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    • pp.99-114
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    • 2002
  • Recently several business models concerning e-Business has been introduced. But the different environment for each business requires the business model which is contingent to its specific situation. We, therefore, need to develop the e-Business models considering environment factors such as capital size, technology level, collection ability and amount of information, profit or target customers, etc. There can be several ways to create the value of an e-Business firm. A way among them is to develop limited area by focusing on core parts of the firm. This way leads for the firm to search the investment priority in order to solve the problem, which is to set a proper production and investment level for concentrating on competitively excellent areas of the firm. In this paper, we propose a method to decide the investment priority effectively when making a decision using fuzzy information. The method by our model is to minimize tolerances of given business fuzzy goals.

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A Study for Vitalizing Street-Housing Redevelopment Projects: Analyzing the Survey of Residents' Needs (주민의견조사를 통한 가로주택정비사업 활성화 방안 연구)

  • Joo, Kwan-Su;Kwon, Hyuck-Sam;Cho, Jae-Seong;Park, Kun-Suk
    • Land and Housing Review
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    • v.4 no.3
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    • pp.243-258
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    • 2013
  • This study aims to introduce "Street-Housing" Redevelopment Projects adopted by the revision of regulations in 2012 and promote them by surveying residents' needs. The objectives of the street-housing redevelopment projects are to maintain existing street systems and redevelop housing by small units, as an alternative to the large-scale housing redevelopment by the expropriation. Residents, however, do not seem to support the new projects since they are satisfied with their current housing, have difficulty in raising funds, and are uncertain about proceeding with the pre-arranged. Despite these barriers, residents may support the projects if project charges can be lowered by the reduction in each resident's share and the increase in supporting funds. This study proposes new practical methods for realizing the projects: choice of an appropriate site, engaging for resident's participation in projects, reduction in project charges, and removal of barriers to co-operative development. etc.

The Study on the Impact of China Banks' Securities Asset Management on Financial performance (중국 상업은행의 유가증권투자가 경영성과에 미치는 영향)

  • Bae, Soo Hyun
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.1
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    • pp.89-94
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    • 2023
  • Recently, credit risk in the Chinese corporate bond market has increased significantly, and there is a possibility that banks that have invested in corporate bonds may become insolvent. The purpose of this study is to empirically analyze the effect of Chinese commercial banks' investment in securities on financial performance. The analysis results are as follows. First, it is estimated that as the share of securities investment by Chinese commercial banks increases, the bank's profitability decreases. It was found that investment in securities did not have a positive impact on profitability due to the increase in credit risk in the corporate bond market and the increase in marginal companies. Second, it is estimated that as the proportion of securities investment by Chinese commercial banks increases, the bank's soundness deteriorates. As credit risk in China's capital market is increasing, continuous management of non-performing assets is required. Chinese commercial banks need portfolio management through securities investment in addition to loan assets to improve profitability. However, volatility should be managed by adjusting the scale of securities management to an appropriate level.

Comparison between Korean Regional Public Hospitals and Private non-profit General Hospitals for Investment Efficiency and Management Performance (지방공사의료원과 민간 종합병원 간의 투자효율 및 경영성과 비교)

  • Ha, Au-Hyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.1
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    • pp.523-529
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    • 2017
  • This study analyzed the financial information between 2011 and 2014 comparing management performance and utilization of capital and human resources between private non-profit general hospitals and regional public hospitals operated as general hospitals. The purpose of this study was to enhance the productivity for financial independence of regional public hospitals. Comparison analysis variables were value added to the total assets, value added to the productive activity tangible fixed assets, value added to personnel expenses, ratio of value added, and operating margin to revenues. According to the analysis results, regional public hospitals showed lower investment efficiency indicator and higher ratio of value added, as well as significantly lower operating margin-to-revenues compared with private non-profit general hospitals. Moreover, the effect of investment efficiency indicators on operating margin-to-revenues was value added to the productive activity of tangible fixed assets and value added to personnel expenses in regional public hospitals; the value added to personnel expenses in private non-profit general hospitals had a significant effect on the operating margin-to-revenues, the effect of value added to personnel expenses was the greatest. Therefore, it is necessary to asset utilization to the revenue and propriety of human resources to personnel expenses in regional public hospitals.

Analysis of Management Status and Optimum Production Scale of Quarrying Firms in Korea -Comparative Analysis of Aggregate and Building-Stone Quarrying Firms- (산지채석업체(山地採石業體)의 경영실태(經營實態) 및 적정규모설정(適正規模設定) -골재용(骨材用) 채석업체(採石業體)와 건축용(建築用) 채석업체(採石業體)의 비교(比較) 분석(分析)-)

  • Joung, Ha Hyeon;Cho, Eung Hyouk
    • Journal of Korean Society of Forest Science
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    • v.80 no.1
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    • pp.72-81
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    • 1991
  • This study was carried out to provide necessary information for improving quarrying industry management in Korea. The results of the study are summarized as follows : 1. In aggregate and building-stone quarrying firms the managers over 40 years of age are 97% and 89.1%, the ones above education level of high school are 90% and 85% and the ones not more than 10 years of quarrying experience are 70% and 52%, respectively. Accordingly it can be pointed out that most of the managers of two types of firms are relatively old, have high educational background, while quarrying experiences of building-stone firm managers are longer than that of aggregate firm managers. 2. Most of the management forms are social corporation(60%) for aggregate quarry firms and private management(76%) for building-stone firms. Average areas of permitted stone-pits of aggregate and building-stone quarries are about 2.86ha and 1.66ha respectively. That is, aggregate quarrying firms are carried on a larger scale than building-stone quarrying firms. 3. The yearly average product of aggregate quarrying firms has increased steadily from $88.961m^3$ in 1985 to $144.028m^3$ in 1988, while, in case of building-stone quarry firms, it has significantly increased from $4.155m^3$ to $19.462m^3$ from 1985 to 1987, but reduced to $13.400m^3$ in 1988. Unstable production activities of building-stone quarrying firms may require continuous government support. 4. Major cost items are equipment rental, depreciation, salaries, repair, maintenance for aggregate quarrying firms, and salaries, depreciation, fuel, tax for building-stone quarrying firms. The yearly average rate of return is about 9.7% for aggregate quarry firms and 2.6% for building-stone quarry firms. It can be pointed out that aggregate quarrying firms is better managed than building-stone quarrying firms. 5. The production elasticity of salary for aggregate quarrying firms is 0.495, that of employees is 0.559, and that of capital service is 0.513. The sum of the elasticities is 1.257>1. Fur building-stone quarrying firms, that of employees is 0.492, that of variable costs is 0.192, and that of capital service is 0.498. The sum of elasticities is 1.172>1, thus denotes the increasing returns to scale for both types quarrying firms. 6. The ratio of marginal value product to opportunity cost of empolyees is 2.54, that of variable costs is 3.62, and that of capital service is 1.45, in aggregate quarrying firms. That of employees is 2.47, that is variable costs was 2.34, and that of capital service is 19.67 in building-stone quarrying firms. Therefore the critical factors for more expansion of management scale in aggregate quarrying firms are variable cost and employees, and are capital service in building-stone quarry ing firms. 7. The break-even points of stone sales are about 0.587 billion won and 0.22 billion won in aggregate and building-stone quarrying firms respectively. The optimum sales Level for profit maximization are about 2.0 billion and 0.5 billion in aggregate and building-stone quarry firms respectively.

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A Study on the Usefulness of Accounting Information for the Predication of Medium and Small Enterprises' Bankruptcy (중소기업 도산예측에 회계정보 유용성에 관한 연구)

  • Lee, Sung-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.9 no.5
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    • pp.1460-1466
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    • 2008
  • The purpose of this study is to verify how the accounting information of a bankrupt firm which is defined as a dishonor, an impaired total capital, a poor financial performance of a business, a rejection of auditor's opinion and an incongruity of auditor's opinion differs from that of a healthy firm on the basis of the index of financial affairs if the accounting information released by KOSDAQ is valuable. The sampling firms consists of 45 KOSDAQ firms that went bankrupt from 2000 to 2007 and 45 healthy firms which are selected in accordance with the sizes of assets. It has also selected the 30 sampling firms for the confirmation of the model in the same way. According to the result of the in-depth analysis, the variables related to security among the 17 indexes of financial affairs that have been used in this study for 5 years show a noticeable difference between a bankrupt firm and a healthy one. The accuracy of failed firms using this model for confirmation demonstrates 76.7% in 5 years before the bankruptcy, 76.7% in 4 years before that, 65.0% in 3 years before it, 76.7% in 2 years, 88.3% in 1 year. This data shows that the process from a healthy firm to a bankrupt one has progressed gradually and confirms the value of the index of financial affairs, exhibiting the accuracy with 83.8% of a presuming sample and 76.7% of a confirming sample for 5 years.

Development of a Traffic Simulator for Evaluatiing the Traffic Management and Information System (교통관리 및 정보제공시스템 평가를 위한 모의실험모형에 관한 연구)

  • 정경옥
    • Proceedings of the KOR-KST Conference
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    • 2003.02a
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    • pp.3-18
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    • 2003
  • 본 논문은 ATMS와 ATIS에서 요구되는 교통관리 및 정보제공의 효과분석을 위해, 운전자의 주행 및 경로선택 의사결정과 교통제어에 대한 반응등 운전자 행태를 모의실험에 반영함으로써 교통시스템의 실시간 특성을 모사할 수 있는 모형을 구축하고 이를 기반으로 하는 미시적 교통 모의실험기를 개발하는 것을 목적으로 하였다. 본 연구에서는 운전자, 차량, 교통망, 검지 및 신호시스템, 교통정보제공시스템 등을 교통시스템의 주요 구성요소로 설정하였으며 운전자 및 차량특성, 차두시간분포와 차량발생모형, 차량주행모형, 차로변경 및 간격수락모형, 경로선택모형을 주모의실험모형을 구성하는 부모형으로 결정하였다. 따라서 본 논문에서는 각각의 부모형들에 대한 최근의 연구결과들을 검토하고, 현실모사 능력과 함께 다른 부모형들과의 연계, 모의실험기의 구현상에서의 적합성 등을 고려하여 적정모형의 선정 및 수정, 새로운 부모형의 구축을 수행하였다. 구축된 부모형을 통합하여 교통모의실험기를 개발하였으며 구축된 모형의 타당성 및 적용성 검토를 위해 현장자료 및 가상자료를 이용한 검증을 수행하였다. 검증결과 모형의 목적인 교통제어 및 정보제공등의 시스템 대안의 평가에 이용 가능한 것으로 나타났다. 또한 본 논문의 연구결과는 교통제어 및 정보제공전략 대안의 평가뿐만 아니라 차량추종 및 차로변경 등의 미시적 교통모형 연구, 동적기종점 통행량 추정, 동적통행배정의 연구에도 활용할 수 있을 것으로 판단된다. 본 논문의 연구모형은 현단계에서는 현실의 모사 및 분석을 위한 도구보다는 새로운 대안들간의 비교평가를 위한 도구로 활용할 수 있을 것으로 판단된다. 이에 따라 현실모사의 정확도를 확보하기 위한 검증 및 개선이 필요할 것이며, 각 부모형들에 대한 계속적인 연구와 새롭게 발표되는 연구결과를 수용한 지속적인 개발이 필요할 것이다.유기적인 연계에 있음을 밝히고 있다. 건설을 위한 정책적 시사점과 동북아 연구개발정보 Portal 및 APEC APGrid 연구망 등의 구체적인 정보인프라 구축방안을 도출하였다.술 주기를 도출하고, 산업 내 평균 권리 청구 항목 수를 이용하여 각 산업의 기술 범위를 비교하였다. 각각의 동적 분석을 통해 시간에 따른 변화 양상이 관찰하였고, ANOVA 분석을 이용하여 통계적 유의성을 검증하였다. 본 연구는 현재의 기술 패러다임 내에서 Pavitt이 제시한 산업 분류의 근거를 보충 설명하였고 특허 정보를 이용하여 기술혁신의 산업별 유형에 대한 폭넓은 분석방법을 제시하였다.별 시간대별 효과분석을 통하여 정책의 시행여부가 결정되어야 할 것이다. 한편, 화물전용차선의 설치로 인한 물류비용의 절감을 보다 효과적으로 달성하기 위해서는 종합류류 전산망의 시급한 구축과 함께 화물차의 적재율을 높이고 공차율을 낮출 수 있는 운송체계의 수립이 필요한 것으로 판단된다. 그라나 이러한 화물전용차선의 효과는 단기적인 치유책일 수밖에 없기 때문에 물류유통 시설의 확충을 위한 사회간접자본의 구축을 서둘러 시행하여야 할 것이다.으로 처리한 Machine oil, Phenthoate EC 및 Trichlorfon WP는 비교적 약효가 낮았다.>$^{\circ}$E/$\leq$30$^{\circ}$NW 단열군이 연구지역 내에서 지하수 유동성이 가장 높은 단열군으로 추정된다. 이러한 사실은 3개 시추공을 대상으로 실시한 시추공 내 물리검층과 정압주입시험에서도 확인된다.. It was resulted from increase of weight of single cocoon. "Manta"2.5ppm produced 22.2kg of cocoon. It is equal to 9%

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A Study of the Health and Medical Manpower Policy - The Case of dental Technicians - (의료인력(醫療人力)의 수급정책(需給定策) 개선방안(改善方案)에 관한 연구(硏究) - 치과기공사(齒科技工士) 분야(分野)를 중심(中心)으로 -)

  • Roh, Jae-Kyung
    • Journal of Technologic Dentistry
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    • v.17 no.1
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    • pp.82-108
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    • 1995
  • 인력은 한 사회에 있어서 자본을 축적하며 자연자원을 개발하고 사회 경제 정치적 조직을 성장시키는 변화요인으로, 인간을 중심으로 하는 사회경제적 자원을 종합적으로 지칭하는 말이다. 이렇게 국가 사회가 필요로 하는 인력을 정부가 적절히 계획하여, 형성시키며, 배분 및 활용하는 문제를 논리적이고 일관성 있게 다루는 것을 인력정책이라 한다. 이러한 거시적이고 대 사회적인 정부의 인력정책은 국민의 건강과 생명을 보호하기 위한 보건의료 서비스를 제공해야 하는 의료인력을 대상으로 하는 경우 그 중요성이 더욱 특별하다 할 것이다. 국민에 대한 보건의료 서비스는 훈련된 보건 인력에 의해서 제공되며, 국가의 인력정책의 결과로 나타나는 보건의료인력 공급의 적합성은 인력의 불균형이라는 개념들을 통해서 검토될 수 있다. 의료인력의 불균형이라 함은 의료인력의 수, 종류, 기능, 분포, 질 등과 의료서비스에 대한 국민의 전체적 요구에 대응하여 정부가 생산하여 채용, 지원, 유시할 수 있는 정부 능력의 한계를 의미한다. 다시 말해서 국민에 대한 의료서비스의 적정화는 잘 훈련된(well qualified) 의료인력이 충분히 공급되어야(adequately supplied) 하고, 또한 적절히 분포되어야(well distributed) 한다는 양적, 질적, 그리고 분포의 세 가지 측면에서 살펴볼 수 있다. 질적, 양적, 그리고 분포의 불균형이라는 범주를 통하여 살펴본 치과기공사 분야의 인력정책에 대한 연구 결과와 개선방안은 다음과 같다. 첫째, 수적 불균형의 면에서 치과기공사의 인력은 1970년대 중반이래 계속 과잉 공급되어 왔으며, 이에 대해 정부는 그동안 소극적으로 대처하므로 과잉공급을 가속시켜왔다. 따라서 이러한 과잉공급을 최소하기 위해서는 치과이용에 대한 수요의 확장, 무면허자의 취업규제단속 및 대학의 치과기공학과 정원 축소 등을 생각해 볼 수 있다. 이러한 외형상의 과잉공급에도 불구하고 현업에 종사하는 실제인력은 수용에 비해 부족한 과소 공급현상을 빚고 있다는 점이 문제이다. 이러한 역설적인 현상을 타파하기 위하여 무면허자의 적발을 위시한 제도적 장치가 마련되어야 한다. 둘째, 질적 불균형은 수적 과잉공급에 의한 취업률 저하로 인한 실력 있는 전문인력 확보의 어려움과 전문 교육인력 및 교육시설의 열악한 조건이 원인으로 지적될 수 있으며, 이에 대한 해결방안으로 적절한 인력수요의 조절과 교육인력 및 시설 여건의 향상이 요망된다. 예컨대 3년제로 되어있는 학제를 4년제로 상향조정하는 방안을 고려할 수 있다. 세째, 치과기공사 분야의 인력분포 불균형은 그다지 심각하지는 않은 것으로 나타난다. 그러나 변화하는 소득수준과 사회환경은 의료인력과 균등한 지역적 분포에 대해 지속적인 관심을 가질것을 요청한다고 할 것이다. 이를 위하여 현재의 공중보건의 제도처럼 치기공 분야의 인력을 무의촌지역에 배치하여 공익요원으로 봉사케 하는 제도를 생각해 볼 수 있다.

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A Study on the Relationship between the Disclosure of the Company's Internal Control System and the Agency Costs -Focused on SSE Listed Companies (기업 내부통제시스템 도입과 기업 대리 비용과의 관계연구 - SSE 상장기업을 중심으로)

  • Kim, Dong-Il;Choi, Seung-Il
    • Journal of Digital Convergence
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    • v.18 no.8
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    • pp.111-118
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    • 2020
  • This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

Characteristics and Policy Implications of Private Development Parks in Japan (일본 민설공원 제도의 특성과 시사점)

  • Kim, Hyun
    • Journal of the Korean Institute of Landscape Architecture
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    • v.44 no.1
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    • pp.119-128
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    • 2016
  • Urban park planning has become difficult due to the lack of municipal funds. Thereupon, a special scheme was imposed for city park planning. Since then, a legal amendment was made for economical improvement and more active participation. However, there are a lot of questions about whether it was a suitable direction for parks and where it should be emphasized for public interest. Base on these concerns, this study examined the basis and characteristics of location, creation, and maintenance of private development parks in Japan, which was the policy model of Korean private parks. Location and space planning of private development parks was made up considering an effective green network and disaster prevention function, and a minimum area was about 1.42ha. The minimum area, 1ha, was established on the basis of considering realistic possibilities, disaster protection, and universal validity. It was also amended to consider the standard of type two mid- to high-rise exclusive residential areas and consultation with regional governance. Finally, it was built on the lowest limit of ordinance of the relevant city; for example, 100% of the floor area ratio, 30% of the building coverage ratio, and the maximum height of 11 stories, etc. For maintenance, private and public sectors were working together. Maintenance fees for 35 years (based on $300yen/m^2$ per month) were paid en bloc by the licensee. However, the city was paid for facilities that accompanied excessive maintenance costs. Meanwhile, it seemed difficult to introduce attractive profit facilities because of the limitations in location, usage permission, and introduction equipment; furthermore, there were problems with management authority, and the burden of expenses was deducted. For creating private Korean parks, this study suggested that we should build priority of creating city parks and select appropriate locations first; also, we need to make criteria for location, creation, and standard management rules that are relevant to the whole nation of Korea.