• Title/Summary/Keyword: 지출 구조

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기능성 식이섬유 소재의 생산기술

  • 김종태
    • Proceedings of the Korean Journal of Food and Nutrition Conference
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    • 2000.05a
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    • pp.5-7
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    • 2000
  • 국내에서의 식이섬유의 이용은 대부분 저분자량의 수용성 식이섬유를 이용한 음료형태가 주류를 이루고 있으며, 밀기울, 귀리, 옥수수 껍질 등으로 부터 얻는 불용성 식이섬유는 제과 및 제빵등에 이용되어 오고 있다. 수용성 식이섬유는 혈중 콜레스테롤을 저하시키며, 불용성 식이섬유는 변비예방과 장기능 증진효과가 탁월한 것으로 알려져 있다. 그러므로, 대장암과 변비같은 장질환 환자가 날로 증가하고 있는 상황에서 국내산 미이용 자원으로부터 불용성 식이섬유의 기능성 향상과 활용기술을 개발하는 것은 식품산업적 가치가 크다고 할 수 있다. 또한, 국내에서 소비되고 있는 폴리덱스트로스와 올리고당과 같은 기능성 당류의 대부분이 외국에서 수입하여 국내에 보급되고 있기 때문에 큰 외화지출이 되고 있다. 따라서 본고에서는 국내산 미곡 부산물인 밀기울 식이섬유 세포벽의 불용성 구조를 수용성으로 변화시킬 수 있는 변형기술과 얻어진 수용성 식이섬유 소재의 특성을 소개하고자 한다. 즉, 밀기울 세포벽의 수용화를 위한 가공처리는 압출성형 공정에 의하여 실시하였으며, 수용화가 수반되는 압출성형 조건에 따른 식이섬유 소재의 이화학적 특성과 수용화가 일어난 세포벽 성분의 분해기작에 대한 연구결과를 정리하였다. 그리고, 현행 올리고당과 식이섬유의 산업적 생산공정에서 문제점으로 대두되고 있는 효소처리, 산성하에서의 감압가열, 고점도 원료물질의 이송, 생물공학적 공정제어, 반응시간, 잔여 효소의 불활성화 및 재활용, 제조원가 상승 등과 같은 것을 해결하거나 개선할 수 있는 효율적인 압출반응공정의 조건과 생산된 소재 glucooligosaccharide, fructooligosaccharide, galactooligosaccharide 등의 특성에 대하여 논하여 보기로 한다.경우가 많지 않다. 또한 그 발생 경위나 원인요소에 대해서는 일반에게 공개되지 않고 있어, 우리가 실천하여 식중독을 예방할 수 있는 정보가 함께 제시되지 못하는 형편이다. 따라서 본 고에서는 최근 수년간 외국에서 학교급식을 비롯한 집단급식 등에서 발생한 식중독 사례를 중심으로 고찰, 분석하였다. 이로부터 식중독 발생에 기여한 주요 원인을 찾아내고 여기서 얻어지는 교훈을 토대로 식중독 발생을 예방 및 최소화할 수 있는 실천적 대처 방안을 모색해 보고자 한다.중의 E. coli O157:H7이 연관되어있다는 보고도 있다. 목장 방문시 원유를 마신 어린이에서 HUS가 유발하였고, 균분리 결과, 농장의 소와 어린이에서 유사한 E. coli O157:H7이 분리된 바 있다. 본 연자들은 베로톡신 유형, plasmid profiles, RFLP 분석, phage type을 기초로하여 소에서 분리된 E. coli O157:H7이 사람유래주와 매우 유사함을 확인하였다.mm 및 2-6mm 난포에서의 101개(67.8%) 및 47개(50.0%) 보다 매우 낮게 나타났다. 전체 회수 난포란수도 4등급이 59.1%(149/252)로써 1, 2, 3등급의 0.4% (1/252), 7.6%(19/252) 및 32.9%(83/252)보다 높게 나타났다. 1회 평균 회수 난포란은 $\leq$2mm 난포에서 4.8$\pm$3.7개로써 2-6mm(3.0$\pm$3.4개) 및 $\geq$6mm (0.3$\pm$0.6개)보다 높았으며, 1회당 평균 8.1$\pm$5.1개의 난포란을 회수하였다. investigation can be separated into sa

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Does Social Enterprise Provide a Decent Work to Women? (사회적기업은 괜찮은 여성일자리인가?)

  • Kwag, Seon-Hwa
    • Management & Information Systems Review
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    • v.32 no.4
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    • pp.53-79
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    • 2013
  • Social enterprises can be identified roughly as social purpose-oriented business ventures. They often fill the gaps left by governmental and commercial ventures in providing for certain vulnerable sectors of society. Though social enterprises often adopt market mechanisms in their organizational structures, their emphasis on particular social outcomes means that they intentionally pursue double/triple-bottom lines, thus distinguishing them from many traditional for-profit businesses. Among the Korean laborers, women have been hardest hit by the global economic crisis. As the movements have substantially been taken to strengthen women's economic activities in the recent years, many policies are formulated with these trends, connecting women's employment with social enterprises. This study focused on analyzing social enterprises to be friendly and to provide decent work to women. Data were collected from 491 social enterprises and 830 workers. The main results are as follows. First, the women's employment in social enterprises has accounted for a relatively high rate and the women's wage also is similar to men's one. Second, as for work conditions and types, most women have preferred irregular and non-managerial work. Thus, social enterprises have showed a positive response for the women's job opportunities, while social enterprises have had a negative one for enhancing the women's status at the labor market. In conclusion, social enterprises should institutionalize how to provide more stable working condition to women and to improve their's capacity.

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Public Awareness of Digital Healthcare Services (디지털 헬스케어 서비스에 대한 일반인의 인식)

  • Mun, SeYeon;Yun, Young Mi;Han, Tae Hwa;Lee, Sang Eun;Chang, Hyuk Jae;Song, Si Young;Kim, Hyeon Chang
    • Journal of Digital Contents Society
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    • v.18 no.4
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    • pp.621-629
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    • 2017
  • According to the rapid population aging and the increase of the number of people with chronic diseases, the digital healthcare services are getting more and more attention. Recent improvement in information technology has expanded the consumers of digital healthcare service from the patients to the general population. Therefore, there is a growing need for studies on the status and needs of digital healthcare users in general. This study conducted a survey of 1,000 people on their perception and attitude about four areas of digital healthcare: internet health information service, smartphone healthcare application, wearable device, and u-health. The questionnaire asked the respondents about their past experience of using digital healthcare services, the purpose of use and point to be improved. The respondents were also asked about new type and contents of digital healthcare service which they would like to use. The survey results will help developers of digital healthcare service by improving their understanding and identifying unmet needs from the general population.

The Establishment of an Activity-Based EVM - PMIS Integration Model (액티비티 기반의 EVM - PMIS 통합모델 구축)

  • Na, Kwang-Tae;Kang, Byeung-Hee
    • Journal of the Korea Institute of Building Construction
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    • v.10 no.1
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    • pp.199-212
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    • 2010
  • To establish an infrastructure for technology and information in the domestic construction industry, several construction regulations pertaining to construction information have been institutionalized. However, there are major problems with the domestic information classification system, earned value management (EVM) and project management information system (PMIS). In particular, the functions of the current PMIS have consisted of a builder-oriented system, and as EVM is not applied to PMIS, the functions of reporting, analysis and forecast for owners are lacking. Moreover, owners cannot confirm information on construction schedule and cost in real time due to the differences between the EVM and PMIS operation systems. The purpose of this study is to provide a framework that is capable of operating PMIS efficiently under an e-business environment, by providing a proposal on how to establish a work breakdown structure (WBS) and an EVM - PMIS integration model, so that PMIS may provide the function of EVM, and stakeholders may have all information in common. At the core of EVM - PMIS integration is the idea that EVM and PMIS have the same operation system, in order to be an activity-based system. The principle of the integration is data integration, in which the information field of an activity is connected with the field of a relational database table consisting of sub-modules for the schedule and cost management function of PMIS using a relational database management system. Therefore, the planned value (PV), cost value (CV), actual cost (AC), schedule variance (SV), schedule performance index (SPI), cost variance (CV) and cost performance index (CPI) of an activity are connected with the field of the relational database table for the schedule and cost sub-modules of PMIS.

Donation Expenses and Corporate Value: A Focus on the Corporate Governance Structure (기부금 지출과 기업 가치: 기업지배구조를 중심으로)

  • Kim, Soo-Jung;Kang, Shin-Ae
    • Journal of Distribution Science
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    • v.12 no.8
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    • pp.113-121
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    • 2014
  • Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.

Benchmarking Highway Maintenance Practices for Standardized Guideline Development (도로공사 유지관리 표준화 절차 개발을 위한 벤치마킹)

  • Ha, Minhui;Kim, Donghee;Shin, Hochul;Choi, Jaehyun
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.6
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    • pp.44-56
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    • 2019
  • Recently, the paradigm of SOC investment has shifted from new construction to maintenance. This shift became more important for the highway system because it is as one of the most important SOC. In Korea, highway maintenance costs are about 20% of the total annual highway construction budget, which is about two-thirds of developed countries. In addition, establishing standardized guidelines for the highway maintenance operation is not in place. Therefore, in order for domestic road construction and maintenance technology to secure competitiveness in the global construction market, it is urgent to improve the management capacity for maintenance as well as the technology and management capacity. This study examines highway maintenance practices in OECD countries such as North America, Europe, Australia, New Zealand, and Japan to identify core elements of highway maintenance practice. It is imperative to establish a comprehensive management system based upon asset management principle. Even if the budget for the highway construction is reduced, investment in maintenance needs to be maintained.

A Study on Forecasting Industrial Land Considering Leading Economic Variable Using ARIMA-X (선행경제변수를 고려한 산업용지 수요예측 방법 연구)

  • Byun, Tae-Geun;Jang, Cheol-Soon;Kim, Seok-Yun;Choi, Sung-Hwan;Lee, Sang-Ho
    • The Journal of the Korea Contents Association
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    • v.22 no.1
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    • pp.214-223
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    • 2022
  • The purpose of this study is to present a new industrial land demand prediction method that can consider external economic factors. The analysis model used ARIMA-X, which can consider exogenous variables. Exogenous variables are composed of macroeconomic variable, Business Survey Index, and Composite Economic Index variables to reflect the economic and industrial structure. And, among the exogenous variables, only variables that precede the supply of industrial land are used for prediction. Variables with precedence in the supply of industrial land were found to be import, private and government consumption expenditure, total capital formation, economic sentiment index, producer's shipment index, machinery for domestic demand and composite leading index. As a result of estimating the ARIMA-X model using these variables, the ARIMA-X(1,1,0) model including only the import was found to be statistically significant. The industrial land demand forecast predicted the industrial land from 2021 to 2030 by reflecting the scenario of change in import. As a result, the future demand for industrial land was predicted to increase by 1.91% annually to 1,030.79 km2. As a result of comparing these results with the existing exponential smoothing method, the results of this study were found to be more suitable than the existing models. It is expected to b available as a new industrial land forecasting model.

The Study on Evaluation of Franchise Corporate Social Responsibility (국내 프랜차이즈 기업의 CSR 단계별 평가 및 제고 방안)

  • Park, Jin Yong;Chae, Danbi;Lim, Jiwon
    • The Korean Journal of Franchise Management
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    • v.5 no.1
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    • pp.109-141
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    • 2014
  • Recently, the interests of consumers in firms that implement the social commitment activities have been consistently growing. Consumers' evaluation about the level of corporate social responsibility(CSR) can affect the overall image for product or service of corporation. This recent changes make a marketer to have to consider direct and indirect effects of CSR efforts on the market performance. This phenomena is also found in the franchise industry. The importance of CSR is more critical rather than other industries since each franchisor should care franchisees as well as end users. Franchisors' execution of CSR could increase satisfaction of end user through consonance of activities provided by franchisees. However most franchisor stay in focusing on the traditional CSR activities. Therefore, this study aims to enhance the understanding the CSR in franchise and provide the phase model of CSR development for general firms including franchise. After diagnosis the firms with the proposed model, the study found many franchisors have huge gap between current CSR activities and higher level of CSR policies that franchisor have to make facing. This study call franchisors to reduce this gap by implementing new CSR efforts. If they answer for this calling, franchise industry could leap for making the best practice of creating shared value with other stakeholders.

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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Anthropometric Measurement, Dietary Behaviors, Health-related Behaviors and Nutrient Intake According to Lifestyles of College Students (대학생의 라이프스타일 유형에 따른 신체계측, 식행동, 건강관련 생활습관 및 영양소 섭취상태에 관한 연구)

  • Cheong, Sun-Hee;Na, Young-Joo;Lee, Eun-Hee;Chang, Kyung-Ja
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.36 no.12
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    • pp.1560-1570
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    • 2007
  • The purpose of this study was to investigate the differences according to lifestyle in anthropometric measurement, dietary attitude, health-related behaviors and nutrient intake among the college students. The subjects were 994 nation-wide college students (male: 385, female: 609) and divided into 7 clusters (PEAO: passive economy/appearance-oriented type, NCPR: non-consumption/pursuit of relationship type, PTA: pursuit of traditional actuality type, PAT: pursuit of active health type, UO: utility-oriented type, POF: pursuit of open fashion type, PFR: pursuit of family relations type). A cross-sectional survey was conducted using a self administered questionnaire, and the data were collected via Internet or by mail. The nutrient intake data collected from food record were analyzed by the Computer Aided Nutritional Analysis Program. Data were analyzed by a SPSS 12.0 program. Average age of male and female college students were 23.7 years and 21.6 years, respectively. Most of the college students had poor eating habits. In particular, about 60% of the PEAO group has irregularity in meal time. The students in PAH and POF groups showed significantly higher consumption frequency of fruits, meat products and foods cooked with oil compared to the other groups. As for exercise, drinking and smoking, there were significant differences between PAH and the other groups. Asked for the reason for body weight control, 16.2% of NCPR group answered "for health", but 24.8% of PEAO group and 26.3% of POF group answered "for appearance". Calorie, vitamin A, vitamin $B_2$, calcium and iron intakes of all the groups were lower than the Korean DRIs. Female students in PTA group showed significantly lower vitamin $B_1$ and niacin intakes compared to the PFR group. Therefore, these results provide nation-wide information on health-related behaviors and nutrient intake according to lifestyles among Korean college students.