• Proceedings of the Technology Innovation Conference
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• 2004.06a
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• pp.214-236
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• 2004

최근 국제 금융시장은 컴퓨터 및 통신분야의 기술진보로 비 은행금융기관에서도 상업은행에 의해서만 독점적으로 제공되었던 거래서비스를 결합한 새로운 금융서비스를 제공할 수 있게 되었고, 이는 곧 은행과 비 은행금융기관의 벽을 무너뜨리는 양자 간 동질화 현상을 유도하였으며 활발한 금융 겸업화 현상으로 금융혁신이라고 부를 만한 서비스분야의 기술혁신 성과를 거두게 되었다. 본 연구는 금융권간 판매채널 통합의 시작이라 평가되는 방카슈랑스를 중심으로 금융기관 간 겸업의 활성화를 통해 산업 간 동질화를 이루는 시점에서 금융혁신이 이루어진다고 설정, 금융서비스의 기술혁신 성과를 예측해 보았다 이를 위해 먼저 우리나라 대표 금융기관 격인 은행과 보험, 증권회사가 금융겸업을 이루는 경우 각 겸업 주체 기관의 혁신적인 성과를 실증 분석하도록 한다. 분석대상은 표본기간 중 국내 주식시장에 연속으로 상장되어 있는 모든 은행, 증권, 손해보험 49개를 대상으로 수행하였으며, 표본자료는 KIS-LINE이 제공하는 재무제표자료와 한국증권거래소에서 제공하는 주가데이터에서 추출하였다. 본 연구의 금융혁신 성과 분석은 두 단계로 이루어진다. 먼저 금융기관 간 가상 합병을 이용, 시뮬레이션 분석을 하고 그 결과 각 금융기관의 ROA와 자기자본비율 및 안전성(위험성지표)을 분석한다 다음 단계로 안전성이 보장되지 않는 경우 적정하게 추정된 안전성 내에서 경영 성과를 이루는 최적 기간에 대해 실물옵션평가(Real Option Valuation) 분석을 한다. 그 결과 금융겸업을 통한 혁신 성과는 은행 주체로 비 은행금융기관과 겸영하는 경우 이상적으로 잘 보여지며, 증권 주체로 보험업을 겸업하는 경우는 ROA 와 자기자본비율 면에서는 혁신적이나 안전성 면에서는 저해된다는 결과를 알아내었다. 그리고 이 같은 안전성의 위험은 증권업을 실행하는데 요구되는 수준의 안전성을 유지하는 경우 3 년간의 투자기간 후에는 혁신사업으로 발전할 수 있는 발판을 마련하게 된다고 추정하였다.

• 해운
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• s.103
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• pp.8-21
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• 2013

발주잔량의 감소와 세계경기 회복기조 등을 감안할 때, 수급여건은 저점에 근접해 있다. 그러나, 해상물동량 증가율의 둔화, 대형선박 위주로 되살아난 발주 등을 감안할 때, 운임지수 등 시황회복은 상대적으로 느리게 진행될 전망이다. 2012년부터 상위선사의 뚜렷한 실적차별화가 나타나고 있으며, 국내선사는 상대적으로 취약한 선종다각화와 자본력, 계열 및 정부의 저조한 지원 등으로 금융위기 이후 재무구조가 가장 큰 폭으로 악화되었다. 상위선사의 실적우위는 일시적 차이가 아닌 선박의 대형화와 높은 연료효율성, 우수한 글로벌 네트워크 등 구조적 원가경쟁력의 차이에 기인하고 있다. 상위 3개 선사는 초대형선박의 추가인수와 P3 Network 구축으로 원가경쟁력이 더욱 향상될 전망이며, 재무여력을 갖춘 경쟁선사들도 선박가격이 낮은 상황에서 고효율의 대형선박을 발주, 원가경쟁력을 제고하고 있다. 반면에 호황기 고가에 선박을 확보한 국내선사는 과중한 재무부담으로 인해 선박대형화와 글로벌 네트워크 구축에 동침하지 못하고 있어 원가경쟁력의 차이는 더욱 심화될 전망이다. 더딘 시황회복과 상위선사의 단위당 운송비(Unit Cost) 하락 등을 감안할 때, 빠른 시일 내에 운임상승을 통한 큰 폭의 성과개선을 기대하기 어렵고, 과중한 재무부담은 투자여력의 위축으로 이어지고 있다. 여기에 중국 유럽선사가 정부로부터 대규모의 직접적 지원(대출, 지급보증)을 제공받고 있는데 반하여, 우리 정부는 장기적 관점의 지원이나 대책을 유보한 채, 제한된 유동성 지원만을 하고 있다. 재무부담에 따른 악순환을 깨고 원가경쟁력을 확보하기 위해선, 비핵심자산 매각, 자본유치 등 구조조정을 통한 재무구조 개선, 투자여력 확보를 통한 글로벌 경쟁력 회복, 정부차원의 지원과 조정 등 가능한 모든 방안을 총 동원하여 재무구조를 개선하고 투지에 나서는 것이 시급하다. 하지만, 불황으로 체력이 소진된 해운사의 자체적인 노력만으로는 한계가 있다. 기간산업의 국가경쟁력 차원에서 국내 선사의 자체노력은 물론, 정부 또는 금융기관 등 유관기관들의 확실한 지원이나 의사결정이 필요한 시점이다. 그렇지 않을 경우 국내 해운산업은 어두운 터널의 끝을 벗어나지 못하고 글로벌 경쟁사와의 격차는 더욱 벌어지게 될 것이다. 다음은 한국신용평가에서 발표한 "풍전등화 국내 해운업계, 본원적 대책 마련 시급"의 주요 내용을 요약 정리한 것이다.

• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Korean journal of communication and information
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• v.59
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• pp.71-91
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• 2012

Gun-Ho Song had been selected as 'the most respected person' in a survey targeting journalists. While being a journalist, Gun-Ho Song had directly experienced that the press submitted to government suppression and became commercialized receiving government benefits. In 1975, when Dong-A Ilbo(Daily News) submitted to the government suppression and conducted a mass of discharge of journalists, he felt responsibility and left the newspaper company. After that, he criticized more sharply the media subordinated to the power and capital. The core of Gun Ho Song's thought of the press is that the media should be independent from the power and capital contributing to nationalism and democracy. Also, he insisted that journalists should equip with historical consciousness and social scientific knowledge beyond roles like skilled workers. His idea of the press is still valid in the current media situation showing that journalists become skilled workers and independence of the press is risky. Looking into his activity and idea of the press can help seek for the right attitude of journalists and right roles of the media in the change of media environment.

• Management & Information Systems Review
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• v.31 no.4
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• pp.469-490
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• 2012

This study reviews the issue of endogeneity which has gained in importance in the empirical accounting researches in recent years. In so doing, I aim to call attention to the extent to which the presence of endogeneity limits the validity of empirical testing of models. More specifically, this paper explains what endogeneity is, its causes and consequences, and potential ways of managing the problem. The issues that concern endogeneity include, in the main, omitted variables, simultaneity, equilibrium conditions, choice variables. In this paper, I also discuss the implications derived from several selected empirical accounting research topics, that explicitly dealt with the problem of endogeneity. These include, among others, Oswald and Zarowin's (2007) study on the informativeness of capitalization of R&D, Hazarika et al. (2012) focusing on the relationship among internal corporate governance, CEO turnover, and earnings management, and a series of literature devoted to the associations between corporate governance structure and firm values. Finally, possible approaches for dealing with endogeneity are discussed.

• Journal of Gifted/Talented Education
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• v.20 no.3
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• pp.681-701
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• 2010

This study examined the perception of gifted teachers toward 'conception of creativity personality education,' 'methodology of creativity personality education,' and 'support of creativity personality education' in the future gifted education. As a result, gifted teachers conceptualized creativity personality education as education to foster creative social capitals(social + moral leaders), which showed movement from gifted education focused on cognitive development into future-developmental orientation. Gifted teachers mentioned education to foster social sensitivity, creativity, and leadership as methodology of creativity personality education. More specifically, they recommended inductive curriculum in learning and teaching in order to encourage domain-specific giftedness. As pointing not to separate creativity personality education for gifted from a formal education but to deploy with conjunction with it, gifted teachers mentioned the social recognition for creativity personality education and the development of teacher's professionalism and educational programs.

• Korean Security Journal
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• no.56
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• pp.107-124
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• 2018

The purpose of this study is to analyze the growth factors of foreign private security and to propose a successful activation method through collaboration between Korea private security guard and Korean private security guard. The results of this study are as follows. First, we need to acknowledge the need for Korean - Chinese security activities in Korea. Secondly, analysis and research should be conducted to find out why Korean - Chinese security activities are needed in Korea. Third, it is necessary to improve the language ability as one of the efforts to escape the limited domestic security activities by analyzing the advantages and disadvantages of the Korean - Chinese security activities it is difficult, it should be possible to select talented people who can speak language and to be able to work as a security guard. Fourth, it is urgent to improve the perception of Korean - Chinese in order to promote Korean - Chinese security activities and domestic security activities.

• Journal of Digital Convergence
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• v.19 no.4
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• pp.39-48
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• 2021

The retirement pension is one of the security systems for retirement income. In Korea, since 2016, companies with 300 or more employees are obligated to introduce retirement pensions, so the rate of introduction of retirement pensions by large companies is high, but the rate of introduction of small and medium-sized enterprise(SME) is very low. This study aims to suggest a direction for the government's policy establishment to introduction of a retirement pension plan by looking at what financial attributes affect the intention to introduction of retirement pension plan. As a result of the analysis, it was found that among the financial attributes, Return on Sales in the positive (+) direction and Equity Capital Ratio in the negative (-) direction were significant factors influencing the intention to introduce a SME retirement pension. Accordingly, the government policy to induce the introduction of the retirement pension for SMEs needs to be implemented in stages with priority to SMEs with large Return on Sales and Equity Capital Ratio.

• Journal of Popular Narrative
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• v.25 no.3
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• pp.9-40
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• 2019

This study presents an investigation into South Korean films in the 1990s in the aspects of genre change and emotional reorganization. The 1990s witnessed a change of genres and a paradigm shift in the history of Korean films according to the revolutionary changes of the film industry structure and media environment. Believing that these changes had something to do with emotional changes driven by global capitalization symbolized by democratization in 1987 and the foreign currency crisis in 1998, the investigator analyzed the phenomena in film texts and examined the opportunities and context behind them. Unlike previous researches, this study made an approach to the history of Korean films in the 1990s with three points: first, this study focused on why the romantic comedy genre emerged in the 1990s and what stages its formation underwent since there had been no profound discussions about them; secondly, this study analyzed the biggest hits during the transitional period from 1987~1999 to figure out the mainstream genres and emotions during that period since these hits would provide texts to show the genre domain and public taste in a symbolic way; and finally, this study grew out of the separate investigation approach between melodramas and romantic comedies and looked into an emotional structure to encompass both genres to make a more broad and dynamic approach to South Korean films in the 1990s. History flows continuously without severance from previous times. When there is attention paid to inflection points and opportunities in the continuum, it can show the dynamics and structures of changes. This research led to the following conclusions: the mainstream genre of South Korean films had been melodramas until the 1980s. The old convention had been kept to offset or suture contradictions and excessive elements deviant from the structural consistency. Here, the structural consistency refers to no compliance to rational regulations or trade. The process of genre reorganization in the 1990s happened while securing some distance from the convention of making the structural consistency a sacrifice. The direction was to reinforce control through reasonable rationalism and logic of capital. It developed into romance, which would start with comedy to keep distance from the objects through laughter, heighten the level of remarks, and expand criticality, symbolize emotions with taste items, and build through the logic of mutual consensus and practical trade. In the 1990s, the South Korean films thus developed in a direction of moving away from the narrative of urgent pathos based on unconditional familism. It was on the same track as the entry of the South Korean society into the upgraded orbits of democracy and capitalism as the twins of modern rationalism since the latter part of the 1980s.

• Journal of the Korean Data and Information Science Society
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• v.21 no.3
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• pp.407-417
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• 2010

In Basel II compliance, internal rating systems are allowed for banks to enhance the self control and the validation of the system are getting more important. The validation methods are composed of qualitative test and quantitative test, three basic standards of which are discriminatory power, stability and calibration. The aim of this article is to review the quantitative tests for calibration and find a new method for it. These methods for discrimination between forecasted PD and observed PD include binomial test, chi square test, Brier score, traffic lights approach, normal test and extended traffic lights approach. We introduce a modified extended traffic lights approach considering asset correlations.