• 대한영양사협회학술지
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• 제2권2호
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• pp.123-140
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• 1996

The purpose of this study was to examine financial management practices in elementary school foodservices. Respondents were asked to provide information on demographics, operational characteristics, financial management activities(responsibility, importance and time demand). Data were collected from 106 elementary school foodservice using the mail questionnaire. The results were as follows 1. Time demand of 14 financial management activities was examined. The results of time-demand showed that most financial activities were performed about once per month. Reporting, inventory checking and production cost accounting were performed several times per week. 2. Major financial management activities performed by school dietitians were inventory checking, record keeping, production cost accounting, and foodservice operation planning. 3. Results of the importance rating of 14 financial management activities showed that the production cost accounting, budgeting, controlling meal costs, reporting the national treasury accounts, and inventory checking were rated as very important(4.00-4.49). Factor analysis was conducted on the importance ratings. Five activities were differentiated such as budgeting, record keeping, cost controlling, cost accounting, and reporting. The cost controlling task was identified at the most important one among them. 4. Important ratings for reporting were found to be significantly different by age, and years of experience. The younger and the less experienced were responded with higher scores on reporting. Analysis of variance for the importance scales by meal costs per one person, food cost percentage, labor cost percentage was conducted, but significant differences were not founded.

• 한국콘텐츠학회논문지
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• 제18권12호
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• pp.299-308
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• 2018

현대 사회에서 재무적 이해에 대한 기본적 소양은 안정적인 경제활동을 위해 매우 중요한 것으로 인식되고 있다. 선진국의 경우 재무이해력 수준을 높이기 위해 다양한 정규 교육과정과 프로그램을 운영하고 있으나 우리나라의 경우 미흡한 수준이다. 이러한 현실을 인식하여 본 연구는 K대 학생들의 재무이해력 수준을 살펴보고 교양회계 교육이 재무이해력 수준을 향상시키는데 유용한 도구가 될 수 있는지 분석하였다. 연구결과 교양회계 교육을 실시한 이후 K대 학생들의 재무이해력 수준은 매우 높은 것으로 확인되어 재무 이해력 향상을 위한 교양회계 교육은 매우 실효성이 높은 것으로 판단된다. 다만 전공별, 학년별로 각 부문에서 차이가 존재하여 재무이해력 향상을 위한 제도적 프로그램 마련 시 맞춤형 교육 프로그램을 개발해야 할 필요성이 있다.

• Asian Journal of Atmospheric Environment
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• 제9권2호
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• pp.146-157
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• 2015

Emissions of ozone precursors ($NO_x$ and VOCs) and photochemical ozone creation potentials (POCPs) of VOC emission sources were investigated in the largest port city (i.e., Busan), Korea during the year 2011. This analysis was performed using the Clean Air Policy Support System (CAPSS) national emission inventory provided by the National Institute of Environmental Research (NIER), Korea. For $NO_x$, the emissions from off-road mobile sources in Busan were the most dominant (e.g., $31,202ton\;yr^{-1}$), accounting for about 60% of the total $NO_x$ emissions. The emission from shipping of off-road mobile sources (e.g., $24,922ton\;yr^{-1}$) was a major contributor to their total emissions, amounting to 47% of the total $NO_x$ emissions due to the port-related activities in Busan. For VOCs, the emission source category of solvent usage was predominant (e.g., $36,062ton\;yr^{-1}$), accounting for approximately 82% of the total VOC emissions. Out of solvent usages, the emission from painting was the most dominant ($22,733ton\;yr^{-1}$), comprising 52% of the total emissions from solvent usages. The most dominant VOC species emitted from their sources in Busan was toluene, followed by xylene, butane, ethylbenzene, n-butanol, isopropyl alcohol, and propane. The major emission sources of toluene and xylene were found to be painting of coil coating and ship building, respectively. The value of POCP for the off-road mobile source (61) was the highest in ten major activity sectors of VOC emissions. Since the POCP value of ship transport of off-road mobile source (72) was also high enough to affect ozone concentration, the ship emission can play a significant role in ozone production of the port city like Busan.

• 융합경영연구
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• 제7권3호
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• pp.43-49
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• 2019

Purpose - This paper empirically investigates what factors contribute to management decisions by corporate governance in the Korean stock market. In the paper, dividends and investments were imployed as management decisions and major stockholders' shares and foreign investors' shares were used as corporate governance. Research design, data, and Methodolog - Samples are constructed by manufacturing firms listed on the stock market of Korea as well as those who settle accounts in December from 2001 to 2018. Financial institutions are excluded from the sample as their accounting procedures, governance and regulations differ. This study adopted the panel regression model to assess the sample construction including yearly and cross-sectional data. Results - This results support the literatures that major shareholders showed insignificance to dividends, positive significance to investment in financially unconstrained firms and negative significance to investment in financially constrained firms. Whereas foreign investors favor firms to increase dividends but they decrease investments only in financially constrained firms. Conclusion - This paper documented evidence that financial constrained firms use dividends for their investment and foreign investors decrease investments under financial constraints. But for dividends decisions, foreign investors give significant positive impacts irrespective of financial constraints.

• Journal of Ginseng Research
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• 제9권2호
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• pp.179-185
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• 1985

The effect of temperature and ethanol concentration on lipids yield and free fatty acids were investigated during 1-5 times of 8 hours extraction. The crude lipids recovered was generally increased as the ethanol concentration increased while it was decreased at higher extraction temperature. Fatty acids composition in free fatty acids showed linoleum and plasmatic acids to be the major fatty acids, accounting 60% of 16 fatty acids identified. Fatty acids pattern was little affected by the changes in ethanol concentration while increase in temperature resulted significant changes in fatty acids composition.

• 산업경영시스템학회지
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• 제30권4호
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• pp.118-126
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• 2007

This study presents the intellectual capital (IC) indicator selection criteria based on the review of qualitative characteristics of financial accounting information and data quality of information systems. The AHP survey has been performed to verify the weight difference of the criteria to select effective IC indicators among industry. The results shows that there exists the weight differences in relevance and comparability factor by industry. To management IC effectively, different method considering industry environment should be required.

• 한국항해항만학회지
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• 제45권3호
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• pp.173-180
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• 2021

회계는 기업 경영의 핵심 분야 중 하나임에도 해운사의 회계와 관련된 연구는 많이 이루어지지 않았다. 또한, 선박금융, 금융리스 등 금융을 많이 활용하는 해운사에 있어서 재무보고는 매우 중요함에도 불구하고 해운사의 재무보고, 특히 이익조정에 관한 연구는 찾아보기 어렵다. 본 논문의 목적은 해운사의 발생액 이익조정 행태를 분석하는 것이다. 부채비율이 높고, 당기순손실 기업은 이익조정의 유인이 있다고 알려져 있다. 해운사는 산업의 특성으로 인해 부채비율이 높고, 당기순손실을 보고하는 경우가 많다. 따라서 해운사는 이익조정을 많이 할 것으로 예상된다. 2001년부터 2020년까지 한국거래소에 상장된 KOSPI 기업을 대상으로 분석한 결과 해운사는 비 해운사에 비해 이익조정을 많이 하는 것으로 나타났다. 이익조정의 대리변수는 재량적발생액을 사용하였다. 재량적발생액은 Dechow et al.(1995)의 수정Jones모형과 Kothari et al.(2005)의 성과대응모형을 사용하여 측정하였다. 본 연구는 회계처리 행태 중 대표적인 이익조정에 관해 해운사와 비 해운사를 비교 분석함으로써 유의미한 결과를 도출하였다. 외부감사인, 투자자, 금융기관, 애널리스트, 정부당국 등 이해관계자는 상장 해운사의 외부감사, 재무분석, 감독 등에 있어 해운사의 이익조정 행태에 대해 인지할 필요성이 있다. 마지막으로, 상장 해운사는 회계원칙에 입각한 보다 엄정한 회계처리를 해야 할 것이다.

• 한국경영과학회지
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• 제23권4호
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• pp.213-224
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• 1998

Since the late 1980s, an Increasing number of neural network models have been studied in the areas of financial prediction and analysis. The purpose of this study is to Investigate the possibility of building a neural network model that is able to construct a profitable trading strategy in the Korean Stock Market. This study classifies stocks into the future market winners and losers from the publicly available accounting information and builds portfolios based on this information. The performances of the winner portfolios and the loser portfolios are compared with each other and against the market index. The empirical result of this research is consistent with the traditional fundamental analysis where it is claimed that the financial statements contain firm values that may not be fully reflected In stock prices without delay. Despite the supporting empirical evidence. It is somewhat Inconclusive as to whether or not the abnormal return in excess of market return is the result of the extra knowledge obtained in the neural network models derived from the historical accounting data. This research attempts to open another avenue using neural network models for searching for evidence against market efficiency where statistics and intuition have played a major role.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• 유통과학연구
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• 제11권7호
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• pp.23-30
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• 2013

Purpose - The study attempts to investigate the relationship between inventory management and firm performance using a multi-dimensional aspect of inventory management with respect to lean management practices across countries. Research design, data, and methodology - 1643 manufacturing firms from Japan and the US that SIC ranges from 2000 to 3999 were chosen to conduct the empirical test. This study employs hierarchical OLS regression analysis to examine the impact of control variables, ABI, EBI, and the interaction between ABI and EBI on firm performance. Results - The result indicates that in Japan high level of inventory negatively influences the accounting flows of business, while US manufactures exhibit strong positive impact of ELI on firm performance across accounting and market measures. The results show that the complementarity between the amount and the speed of inventory does exist. Except for Tobin's q, the sign of interaction term coefficient is negative, suggesting that when the amount of inventory increases and it stays longer in a firm, market values, ROS, and ROA suffers. Conclusions - The major finding of this study is that there exist some complementarities between the scope and implication of inventory management for lean strategy across countries, particularly in U.S. and Japanese firms.