• 유통과학연구
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• 제11권11호
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• pp.5-11
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• 2013

Purpose - Considering corporate companies that are continually growing and bearing in mind the theory of agency, how confident can stakeholders be about their benefits in relation to managers' decisions? Previous research has indicated that the type of corporate governance can have an effective impact on companies' performance. The current study aims to investigate the impact of ownership structure on listed companies on the Tehran Stock Exchange. Research Design, Data, and Methodology - Through use of the correlation coefficient, the results indicate a positive correlation among the percentage of common stock held by board members, the percentage of non-executive board members, and separation of the positions of chairperson of the board of directors and managing director. Results - Based on the return on assets index, only the correlation between the proportion of ownership of the managing director and financial investment company ownership is significant. Conclusion -Managers can potentially make decisions that benefit themselves but are detrimental to shareholders' interests. Corporate governance is a factor that can mitigate agency costs. Corporate governance comprises the laws, regulations, structures, processes, cultures, and systems that lead to the achievement of objectives such as accountability, transparency, justice, and stakeholders' rights.

• 품질경영학회지
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• 제49권3호
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• pp.233-243
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• 2021

Purpose: The study focused on localization of the enhanced applique armor kit (EAAK), which are applied to Korea Assault Amphibious Vehicle (KAAV). Methods: For this propose, we developed the manufacturing technology by analyzing the original products. Considering the conditions used in the military, we made the test evaluation criteria. Results: In results, The EAAK developed through this research performs equivalent performance compared to Rafael, Co. Thus, It is possible not only stably supply a parts of EAAK for maintenance, but also to reduce costs due to import substitution effect. Conclusion: It is expected that the manufacturing technology and test evaluation criteria accumulated through this study can be used in the localization of similar parts.

• 정보보호학회논문지
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• 제19권4호
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• pp.63-75
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• 2009

해킹에 의한 개인정보의 유출 또는 기업의 관리 소홀로 인한 개인정보 유 노출 등의 침해사고가 다양한 형태로 발생하고 있으며, 이로 인한 피해범위도 확대되고 있다. 개인정보 유 노출 사고의 발생시 기업의 손실비용을 산출하는 일은 정보보호 투자에 대한 의사결정을 위해 필요하다. 본고는 개인정보 유 노출 사고로 인한 기업의 직접적이고 정량적인 손실비용 산출방안을 제시하고자 한다. 먼저 개인정보 침해사고에 의해 발생할 수 있는 손실비용을 범주에 따라 분류하고, 비용을 구성하는 요소들을 구체적으로 분석하였다. 또한 제시된 모형으로 2005${\sim}$2007년 동안 국내에서 발생한 개인정보 유 노출 사고의 손실을 추정하였고, 이를 일본의 사례와 비교 분석하여 시사점을 도출하였다.

• 아태비즈니스연구
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• 제15권3호
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• pp.189-204
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• 2024

Purpose - The purpose of this study was to examine the effects of corporate strategic deviance on firm value considering a firm's cost stickiness. Design/methodology/approach - This study used 40,823 firm-year observations from the Korean stock markets, KOSPI and KOSDAQ. Several multiple regression models were used in order to analyze the data Findings - First, unlike the previous results, corporate strategic deviation is positively associated with firm value. Second, the cost stickiness of a firm is positively related to firm value. Third, the interaction effect between strategic deviation and cost stickiness has negative relation with firm value. Fourth, An increase in standard deviation directly correlates with a decrease in firm value for firms with high levels of controlling shareholder ownership or that are part of chaebols. Research implications or Originality - Strategically deviant firms can experience an increase in firm value due to their future competitive advantage. Moreover, stickiness of costs generally has a positive impact on firm value. However, when firms with high levels of cost stickiness employ strategic deviant strategies, there is a risk of agency problems such as excessive overinvestment, which can negatively impact firm value.

• 품질경영학회지
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• 제44권4호
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• pp.785-798
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• 2016

Purpose: This paper developed the framework for extracting strategies of research and business development (R&BD) based on the data envelopment analysis(DEA). Methods: DEA has been widely utilized in evaluating R&D efficiency. Even though, technology transfer and commercialization has been regarded as the important factors for practical R&D efficiency evaluation, most research have evaluated R&D efficiency by just using the DEA outputs such as the number of patents and papers. The technology transfer, commercialization and relations among costs and generated technology and commercialization are needed to be considered for more practical R&D efficiency evaluation. Thus, this research addressed a method on how to incorporate the commercialization factors into the R&DB efficiency evaluation, and improve the efficiency strategically in terms of R&D and B&D. To achieve this, this research utilized a two-stage network DEA model for R&BD efficiency evaluation. Results: The proposed framework was applied to the 15 public research institutes and the 34 universities for validation. R&BD efficiency for the 15 public research institutes and the 34 universities was evaluated, and the differentiated improvement strategies for the inefficient DMUs to improve their efficient were proposed. Conclusion: The R&BD efficiency would be effectively analyzed based on two-stage network DEA. It would be utilized for the effective strategy planning for cultivating R&BD.

• 보건행정학회지
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• 제16권1호
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• pp.17-40
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• 2006

With the prospect of rapidly growing health insurance expenditures, particularly spending for ambulatory care, the introduction of a case-based payment method is discussed as an alternative to the current fee-for-service based method. A system to measure case mixes of providers is a core component of such payment systems. The objective of this study were to develop a classification system for ambulatory care, Korean Ambulatory Patient Group (KAPG) based on the U.S. APG version 2.0 and to evaluate the classification accuracy of the system. A database of 64,258,386 records was constructed from insurance claims submitted to the Health Insurance Review Agency (HIRA) during three months from August 2002. A total of 41,347,307 records with a single visit was used for the development and 7% random sample of the database was used for the evaluation. Additional groups were defined to include both physician and hospital fees in the classification, age splits were added to classify the entire population as well as the population older than 65, and the definition of medical groups used by the HIRA was adopted. The variance reduction in charges achieved by KAPGs was computed to evaluate the accuracy of classification. A total of 474 KAPGs was defined compare to 290 groups in the U.S. APG. The variance reduction for charges of all visits ranged from 20% to 37% depending on the type of provider, and ranged from 22% to 42% for non-outliers, that were better than those achieved by the system currently used by the .HIRA for its internal review purpose. Although further study is required to improve the classification for complicated care in larger hospitals, the results indicated that KAPGs could be used for better management of costs for ambulatory care.

• 한국가스학회지
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• 제12권2호
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• pp.110-117
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• 2008

정량적 원인분석이 가능한 위험기반검사 프로그램(KS-RBI Ver. 3.0)을 사용하여 화학설비의 위험도를 산출하고, 설비의 위험도를 경감할 수 있는 방안을 모색하였다. 그 결과, 손상메커니즘, 검사횟수 및 검사 유효성을 고려하여 사고발생 가능성(LOF)을 줄이고, 검출, 차단 및 완화 시스템의 수준을 변경하여 사고 피해 크기(COF)를 감소시킴으로써 설비의 위험도를 낮출 수 있었다. 특히, 고 위험도를 낮추기 위해서는 LOF와 COF를 동시에 낮출 수 있는 방안을 모색할 필요가 있으며, 설비의 위험도를 경감함으로써 설비의 안전성 향상으로 사고피해 감소는 물론 검사주기 연장으로 검사비용 및 인건비 절감 등을 기대할 수 있다.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.413-419
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• 2011

Corporate governance is a system articulating the division of responsibilities among different company members, and defining the running rules and procedures for making decisions on corporate affairs. The separation of ownership and management in modern enterprises brings agency problems to the company shareholders, and it is wildly believed that good practice on corporate governance is essential to prevent managers from taking actions by which profiteering their own benefits but compromising the interests of shareholders. This research investigates the level of companies' compliance with the corporate governance codes to find whether significant differences in corporate governance practice exist between the listed construction companies and the national leading companies in Taiwan. Further exploration focuses on the correlation between the compliance level and the industrial features. The investigation finds that: (1)Construction companies display lower levels of corporate governance compliance; (2)Construction companies display lower levels of structural board independence and respect for stakeholders; (3)Compliance levels of construction companies are correlated with the number of employees and the ownership concentration; (4)Compliance levels of the whole sample companies are correlated with the factors representing firm size, such as turnover, capital and number of employees, but are independent of profitability as well as stock price volatility. The above empirical evidence characterizes the features of corporate governance in Taiwan listed construction companies, including: (1)Large companies lurking high risk of agency problems have more willingness to conduct corporate governance and meanwhile can afford higher costs for the conduction, so that their compliance level would be higher than smaller companies; (2)Construction companies in Taiwan have higher ownership concentration, on account of the industrial tradition of family business, and therefore pay less attention to the compliance with structural board independence and respect for stakeholders. However, the conclusions indicate that further studies are essential to clarify whether the above disparities would lead to a negative cycle of corporate governance practice in construction industry. The benefits of corporate governance should unfold more evidently to convince construction companies for improving their investment environment and stimulating their healthy growth.

• 대한안과학회지
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• 제59권11호
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• pp.1039-1048
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• 2018

목적: 연령관련황반변성 환자에 대해 항혈관내피성장인자의 가능한 치료 방법에 따라 건강보험 재정에 미치는 영향을 분석하였다. 대상과 방법: 여러 치료 방법에 따른 건강보험 재정의 변화를 향후 5년(2018-2022년) 동안 추정하였다. 새로운 급여기준 이외 바이오시밀러 등장, 허가초과 비급여약제 사용 등을 고려한 시나리오에 대해서도 재정 영향을 분석하였다. 국민건강보험공단 청구자료 및 의료기관 자료를 기준으로 각 시나리오별로 향후 5년 동안 예상 진료환자 수, 치료 횟수를 추정하였으며, 재정부담을 추계하였다. 결과: 연령관련황반변성에서 현행의 사용형태로 기존 급여기준(평생 14회)이 유지되는 경우(시나리오 1) 2018년 기준 향후 5년간 보험소요재정은 약 4,403억 원으로 추정되었다. 2017년 12월에 변경된 급여기준하에서 5년간 보험소요재정은 약 5,601억 원으로 추정되었다. 2020년 이후 바이오시밀러 급여(시나리오 3), 현재 허가초과 비급여약제인 베바시주맙(시나리오 4)을 급여전환하는 경우에 각각 5,210억 원, 4,197억 원으로 예상되었다. 결론: 본 평생 14회라는 급여기준 삭제로 인해 건강보험 재정이 크게 증가할 것이 예상되었으나 실제 0.1 이하 그리고 반흔화/위축성 병변일 경우 급여 중단 등의 새로운 기준으로 중간폭으로 증가하는 것으로 나타났다. 또한 고령화로 인한 연령관련황반변성 유병환자의 증가를 고려할 때 바이오시밀러 및 베바시주맙 도입 등의 정책적 대안도 고려할 수 있다.

• 한국융합학회논문지
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• 제9권3호
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• pp.223-230
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• 2018

본 연구는 국방연구개발사업의 자료를 통하여 사업 수행 간 원가가 변동되는 양상을 분석하였다. 2가지 형태의 모형을 활용한 실증분석을 통하여 원가변동(개산원가 대비 정산원가)에 영향을 미치는 원가비목과 그 영향력을 확인하였다. 모형1(17개 원가 비목)을 활용한 검증 결과, 17개 원가 비목 중 감가상각비, 관세 등 4개 원가 비목을 제외하고 정산원가 차액과 상관관계를 가지는 것을 확인하였다. 대표적으로 직접노무비의 영향력은 1.022이고 외주가공비의 영향력은 0.942로 확인되었다. "직접노무비 중심의 원가 계산"을 고려한 모형2(직접비)를 이용한 검증 결과, 모든 직접 원가 비목이 정산원가 차액과 상관관계를 가지는 것을 확인하였다. 대표적으로 직접노무비의 영향력은 2.014이고 외주가공비의 영향력은 1.068로 확인되었다. 이 연구의 결과를 통해 "직접노무비 중심의 원가계산"을 실증분석 하였고, 외주가공비를 활용한 원가 절감 유인 또한 발견하였다.