• 제목/요약/키워드: Accounting major

검색결과 326건 처리시간 0.033초

전자상거래의 가치사슬모형에 관한 동태적 분석 - 온라인 서점시장을 중심으로 - (A Dynamic Analysis on Value Chain Model of E-Commerce - The Case of Online Book Market -)

  • 이영찬;서창갑
    • 한국정보시스템학회:학술대회논문집
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    • 한국정보시스템학회 2004년도 춘계학술대회
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    • pp.316-335
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    • 2004
  • This paper builds a system dynamics model analyzing first mover effect and growth strategy of online retailer, a major segment of B2C e-commerce. The dynamic model in this paper is calibrated to the online book market and Yes24.com as major test cases. The model consists of eight key value chain sectors. Five of these(Users, Site Operations, Human Resources, Financial Accounting, and Fundraising) are internal to the company, and three others(Market, Financial Market, and Relative Performance) are external to the company. With the model, this paper suggests research propositions representing positive feedback loops and negative feedback loops that lead to corporate growth and limits to growth according to dynamic causal relationships among eight key value chain sectors, and simulate these propositions.

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도시주부의 부부간 공평성 인지.가정관리행동 및 가정생활만족 (Preception of Equity in Marital Life.Home Management Behavior and Family Life Satisfaction of Urban Housewives)

  • 전지원;이정우
    • 대한가정학회지
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    • 제38권9호
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    • pp.57-74
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    • 2000
  • The major purpose of this study was to develop with priority given to the discourse on the correlation between interpersonal resources and home management behavior for family life satisfaction. So, this study was to identify the perception of equity in marital life, through which dynamic aspects is measured with family resource. Some of the major findings are as follows : The perception of equity in marital life show a significant difference by the state of employment and the degree of communication in couple. Housewives'home management behavior show a significant difference by the perception of equity in marital life. It appears that intra system dynamics elements explain housewives'home management behavior. From the Regression Analysis, the Model was found to be highly significant, accounting for 63% of the variances. Especially, housewives'family life satisfaction is influenced by the perception of daily life equity capable of evaluating each of a married couples'contribution and reward for family life lather than perception of psychological-emotional equity.

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병원의 수익성 결정요인 분석 (The Determinants of Hospital Profitability)

  • 김원중;이해종
    • 보건행정학회지
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    • 제4권1호
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    • pp.123-137
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    • 1994
  • The objectives of this research is to find the factors which determined hospital profitability. The unit of analysis is hospital, and the data is collected from two sources. One source is derived from Ministry of Health and Social Affairs(4 years' data from 134 hospitals), and another source is derived from Sam-II Accounting Co.(1 year's data from 37 hospitals). Hospital profitability, which is dependent variable in our research, is measured with financial ration, such as ROI(reture on investment). The major findings are as follows; 1) The hospital profitability is determined with not hospital type itself but management-incentives associated with hospital type. 2) The maximum profitability is obtained in 775 bed-size. 3) The hospital location isn't a factor to determine profitability 4) The internal control and management, such as account receivables, inventory, fixed assert investment, is major factor to hospital profitability.

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A Semi-supervised Learning of HMM to Build a POS Tagger for a Low Resourced Language

  • Pattnaik, Sagarika;Nayak, Ajit Kumar;Patnaik, Srikanta
    • Journal of information and communication convergence engineering
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    • 제18권4호
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    • pp.207-215
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    • 2020
  • Part of speech (POS) tagging is an indispensable part of major NLP models. Its progress can be perceived on number of languages around the globe especially with respect to European languages. But considering Indian Languages, it has not got a major breakthrough due lack of supporting tools and resources. Particularly for Odia language it has not marked its dominancy yet. With a motive to make the language Odia fit into different NLP operations, this paper makes an attempt to develop a POS tagger for the said language on a HMM (Hidden Markov Model) platform. The tagger judiciously considers bigram HMM with dynamic Viterbi algorithm to give an output annotated text with maximum accuracy. The model is experimented on a corpus belonging to tourism domain accounting to a size of approximately 0.2 million tokens. With the proportion of training and testing as 3:1, the proposed model exhibits satisfactory result irrespective of limited training size.

지방자치단체 사회복지기금의 성격분석:6대 도시를 중심으로 (Analysis of the Characteristics of Social Welfare Funds of Local Governments: Focused on 6 Major Cities)

  • 성향숙
    • 한국콘텐츠학회논문지
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    • 제17권2호
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    • pp.172-182
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    • 2017
  • 본 연구의 목적은 우리나라 6대 도시 사회복지기금 규모 및 성격 분석을 통하여 사회복지기금의 현주소를 구체화하고, 사회복지기금 활성화 방안 모색을 위한 시사점과 학술적 연구를 증진시키는데 있다. 기존의 기금관련 연구는 연금과 같은 거대기금에 집중되어 있어서 지역문제 해결에 실질적 도구로 작동할 수 있는 지자체 사회복지기금과 관련한 연구 성과가 미진하였다. 이를 위하여 본 연구는 기금규모(기금조성액 및 집행액 추이, 기금계정별 규모와 일반회계 규모 비교), 기금사업 성격(기금계정별 기금사업규모 비교, 기금계정별 사업내용, 기금계정별 예산성격)을 분석하였다. 그 결과 첫째, 기금운용의 유지, 축소, 확대 3유형에 따라 기금규모가 달라짐을 확인하였다. 둘째, 기금과 일반회계 규모를 비교하였을 때 기금은 일반회계의 0.02~1% 규모로 미비하였다. 셋째, 기금사업은 자활중심의 빈곤감소 성격이 강하였다. 넷째, 일부 지자체의 경우에는 사회복지기금과 여성기금이 혼재되어 사회복지기금의 정체성 논란의 여지가 있었다. 다섯째, 기금사업은 일반회계사업과 달리 민간이전 방식으로 운영되고 있었다. 이러한 분석결과를 바탕으로 기금규모 증대, 저소득층 빈곤감소를 위한 자활사업의 다각화, 사회복지기금 정체성 확립, 공공과 민간의 거버넌스 확립을 제안하였다.

The Effects of Financial Constraints on Investments in Korean Stock Market

  • KANG, Shinae
    • 동아시아경상학회지
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    • 제7권4호
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    • pp.41-49
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    • 2019
  • Purpose - This paper empirically investigates what factors contribute to corporate investments under financial constraint condition in the Korean stock market. In the paper, tangible assets' growth rate and fixed assets' growth rate were employed as investment performance and total assets were also used for comparison purpose. Research design and methodology - 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 a fixed panel regression model to assess the sample construction including yearly and cross-sectional data. Results - This results support the literatures that major shareholders showed positive significance to investment in financially unconstrained firms and no significance to investment in financially constrained firms. ROA showed positive significance to investment in financially unconstrained and constrained firms, whereas firm size showed negative significance to investment in financially unconstrained and constrained firms. Debt showed no positive significance to investment in financially unconstrained firms and negative significance to investment in financially constrained firms. Conclusions - This paper documented evidence that ROA and firm size are important factors to investment irrespective of firms' financial constraints. And this paper also supports that major shareholders give positive impact to investments in financially unconstrained firms. This means that financial constraints itself rule corporate' investment decision in financially constrained firms.

한국과 미국의 회사정리 종결기업의 주식성과비교 및 회계정보와의 관계분석 (Empirical Analysis of Stock Market Performances and its Relationship with Accounting Information of the Reorganized Firms of the South Korea and Those of the United States)

  • 강경이;이상원;윤금상
    • 경영과정보연구
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    • 제31권3호
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    • pp.161-184
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    • 2012
  • 본 연구의 목적은 한국과 미국의 회사정리종결기업들의 종결이후의 성과를 주식성과의 관점에서 비교하고, 이들 기업의 회계정보가 한국과 미국의 주식시장에서 어떻게 반영되는지를 비교분석하는데 있다. 본 연구의 주요 결과는 다음과 같다. 첫째, 동종 기업과 비교한 누적초과수익률에 있어서 두 국가의 회사정리종결기업들은 회사정리 종결 이후에 시간이 경과함에 따라 완전히 다른 양상을 보인다. 시간이 경과함에 따라 미국기업들은 Chapter 11을 종결한 이후의 주식성과는 점차 개선되지만, 우리나라의 회사정리 종결기업들의 주식성과는 악화되어 간다. 이를 통해 우리나라의 회사정리제도는 회사정리종결의 지속가능성을 높여주는데 취약하다고 해석할 수 있다. 둘째, 회사정리종결이후 장기적(종결월 +36개월)으로는 양국 모두에서 회사정리종결 기업의 회계 정보가 이들의 주식성과에 체계적으로 영향을 주지 못하는 것으로 나타났다. 본 연구가 비록 우리나라와 미국 간의 비교분석에 국한되었지만, 미국의 Chapter 11 종결기업에 비해서 우리나라 회사정리종결기업은 계속기업으로서의 경쟁력에 문제가 존재한다고 판단된다. 또한 회사정리종결을 통한 기업의 개선이 주식시장에서는 크게 신뢰받지 못한다는 점은 향후 우리나라 회사정리제도의 제도개선에 중요한 시사점을 제공한다고 할 수 있다.

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Epidemiology, Major Risk Factors and Genetic Predisposition for Breast Cancer in the Pakistani Population

  • Shaukat, Uzma;Ismail, Muhammad;Mehmood, Nasir
    • Asian Pacific Journal of Cancer Prevention
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    • 제14권10호
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    • pp.5625-5629
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    • 2013
  • Occurrence of breast cancer is related to genetic as well as cultural, environmental and life-style factors. Variations in diversity of these factors among different ethnic groups and geographical areas emphasize the immense need for studies in all racial-ethnic populations. The incidence of breast cancer in Pakistan is highest in Asians after Jews in Israel and 2.5 times higher than that in neighboring countries like Iran and India, accounting for 34.6% of female cancers. The Pakistani population is deficient in information regarding breast cancer etiology and epidemiology, but efforts done so far had suggested consanguinity as a major risk factor for frequent mutations leading to breast cancer and has also shed light on genetic origins in different ethnic groups within Pakistan. World-wide research efforts on different ethnicities have enhanced our understanding of genetic predisposition to breast cancer but despite these discoveries, 75% of the familial risk of breast cancer remains unexplained, highlighting the fact that the majority of breast cancer susceptibility genes remain unidentified. For this purpose Pakistani population provides a strong genetic pool to elucidate the genetic etiology of breast cancer because of cousin marriages. In this review, we describe the known breast cancer predisposition factors found in the local Pakistani population and the epidemiological research work done to emphasize the importance of exploring factors/variants contributing to breast cance, in order to prevent, cure and decrease its incidence in our country.

Relationships between Biodegradation and Sorption of Phenanthrene in Slurry Bioremediation

  • 우승한;박종문
    • 한국지하수토양환경학회:학술대회논문집
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    • 한국지하수토양환경학회 2000년도 추계학술대회
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    • pp.171-176
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    • 2000
  • Bioremediation of hazardous hydrophobic organic compounds, such as polycyclic aromatic hydrocarbons (PAHs), is a major environmental concern due to their toxic and carcinogenic properties. Due to their hydrophobicity, the hydrophobic organic compounds are mainly associated with the soil organic matter or nonaqueous-phase liquids. A major question concerns the relationships between biodegradation and sorption. This work develops and utilizes a non- steady state model for evaluating the interactions between sorption and biodegradation of phenanthrene, a 3-ring PAH compound, in soil-slurry systems. The model includes sorption/desorption of a target compound, its utilization by microorganisms as a primary substrate existing in the dissolved phase and/or the sorbed phase in biomass and soil, oxygen transfer, and oxygen utilization as an electron acceptor. Biodegradation tests with phenanthrene were conducted in liquid and soil-slurry systems. The soil-slurry tests were performed with very different mass transfer rate: fast mass transfer in a flask test at 150 rpm, and slow mass transfer in a roller-bottle test at 2 rpm. In the slurry tests, phenanthrene was degraded more rapidly than in liquid tests, but with a similar rate in both slurry systems. Modeling analyses with several hypotheses indicate that a model without biodegradation of compound sorbed to the soil was not able to account for the rapid degradation of phenanthrene, particularly in the roller bottle slurry test. Reduced mass-transfer resistance to bacteria attached to the soil is the most likely phenomenon accounting for rapid sorbed-phase biodegradation.

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Identification of QTL for Early Heading Date of H143 in Rice

  • Yoo, Jeong-Hoon;Yoo, Soo-Cheul;Zhang, Haitao;Cho, Sung-Hwan;Paek, Nam-Chon
    • Journal of Crop Science and Biotechnology
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    • 제10권4호
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    • pp.243-248
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    • 2007
  • Rice is a facultative short-day plant that flowers in response to reduced day lengths. This study was conducted to identify quantitative trait loci(QTL) for the early heading date(EHD) using H143 line showing extreme EHD compared to other regular cultivars in rice. The japonica H143 was crossed with a japonica cultivar 'Dongjinbyeo' as well as a tongil cultivar 'Milyang23' to measure the inheritance mode of EHD and identify major QTL conferring EHD, respectively. Pooling test revealed that segregation distortion occurred on chromosome 7 and subsequent linkage map was constructed using 10 SSR markers. QTL analysis using Q-gene 3.06 revealed that the EHD trait in H143 was largely controlled by two major QTL, EH7-1 and EH7-2, accounting for more than 40% of genetic variation that were closely related to the previously reported QTL, Hd4 and Hd2, respectively. This result suggests that these two QTL markers may be a useful source for the control of heading date in rice breeding programs.

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