• Title/Summary/Keyword: Compensation characteristics

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Study on the Effects of CEO compensation in Investment and earnings management (경영자 보상이 투자와 이익조정에 미치는 영향에 관한 연구)

  • Kim, Mi-Sook
    • Management & Information Systems Review
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    • v.34 no.3
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    • pp.179-196
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    • 2015
  • The purpose of this study is to examine the influence of variable cash compensation depending on short-term performances instead of stock compensation for the executives on the investment in tangible assets, investment and R&D, and profit reconciliation. The detailed objectives of the study include, first, to examine the influence of the cash compensation on investment in tangible assets and profit reconciliation depending on the characteristics of the company and, second, to examine the influence of cash compensation on the profit reconciliation of the investment in R&D depending on the characteristics of the company. The results of the analysis in this study can be summarized as follows; Firstly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companies conducted on the significant 'positive' (+) on the investment in R&D and the profits reconciliation showed that the high tech industry and the share ratio of the executives did not show a significant result, while the debt ratio showed a significantly positive result. Secondly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companieson the significant 'positive' (+) of the investment in tangible assets and reconciliation of profits showed that the high-tech industry did not show a significant result, while the hypothesis on the share ratio of the executives and the hypothesis on the debt ratio showed results that are significantly positive as expected. In other words, it can help Korean companies, which have to investment in R&D and tangible assets to increase their competitiveness and promote future growth dynamics, to design a manager compensation system that is appropriate for our country to support efficient investment decision-making.

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The Effect of Personal Characteristics of SW Industry Employees on Job Satisfaction - Intrinsic Rewards and Extrinsic Rewards Regulating Effect - (SW산업 종사자들의 개인적 특성이 직무만족도에 미치는 영향 - 내재적 보상과 외재적 보상 조절효과 -)

  • Kim, Hyojung
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.14 no.2
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    • pp.117-131
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    • 2018
  • This study analyzed the personal characteristics of the SW industry workers and investigated how these individual characteristics affect the satisfaction of job satisfaction. In addition, we examined how satisfaction with these jobs varies according to satisfaction with internal control and external compensation. This study surveyed the employees of SW industry in Seoul and Daegu from September 15 to October 15, 2017. The results of this study are as follows. First, personal characteristics have a significant effect on job satisfaction. Second, extroversion, openness, friendliness and integrity have a significant effect on job satisfaction. This is consistent with the previous study (Park and Song, 2005), which suggests that people with extroversion are more likely to feel positive emotions such as joy. In addition, it is believed that open empathy has a tendency to share with others in work, and positive emotions in work have a significant influence because they show high achievement in work. A friendly person places great importance on a comfortable and harmonious relationship with others, so he builds and maintains good relationships with the members of the organization by trusting others in the organization. Third, nervousness showed no significant effect on job satisfaction. This is consistent with the previous study (Yoo, 1987) in which the more nervousness is, the more unpleasant emotions work and the more negative emotions and negative experiences occur. Fourth, personal characteristics have positive effects on job satisfaction in the moderating effects of intrinsic compensation and external compensation. There is a difference in job satisfaction due to intrinsic compensation and external compensation.

Factors Affecting the Level of Self-Perceived Health Recovery among Injured Workers (산재근로자의 주관적 건강회복 수준에 영향을 미치는 요인 분석)

  • Ko, Min-Seok
    • The Korean Journal of Health Service Management
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    • v.9 no.4
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    • pp.183-196
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    • 2015
  • Objectives : The purpose of this study was to analyze the factors affecting the level of subjective health recovery among injured workers. The aim in this study was to find an efficient worker's compensation service for subjective health recovery among injured workers. Methods : From the 1st panel study of worker's compensation insurance, data for 2,000 injured workers was analyzed with SPSS 22.0 and AMOS 22.0. Results : There was a statistically significant difference in the level of self-perceived health recovery depending on socio-demographic characteristics, disability characteristics and medical care services. Factors such as gender, education level, socio-economic level, disability level, claim duration, and treatment duration appropriacy affected the level of self-perceived health recovery. Conclusions : Worker's compensation services should take into consideration the factors that affect the health recovery of injured workers.

Electrical characteristics of the multi-result MOSFET (Multi result MOSFET의 에피층 농도에 따른 전기적 특성분석)

  • Kim, Hyoung-Woo;Kim, Sang-Cheol;S대, Kil-Soo;Kim, Eun-Dong
    • Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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    • 2004.07a
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    • pp.365-368
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    • 2004
  • Charge compensation effects in multi-resurf structure make possible to obtain high breakdown volatage and low on-resistance in vertical MOSFET. In this paper, electrical characteristics of the vertical MOSFET with multi epitaxial layer is presented. Proposed device has n and p-pillar for obtaining the charge compensation effects and The doping concentration each pillar is varied from $5{\times}10^{14}\;to\;1{\times}10^{16}/cm^3$. The thickness of the proposed device also varied from $400{\mu}m\;to\;500{\mu}m$. Due to the charge compensation effects, 4500V of breakdown voltage can be obtained.

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The Study on Nonlinear Compensation Characteristics of Multi-tap Update Algorithm in Broadband PCS Channel

  • Lee, Seung-Dae
    • Journal of the Korea Computer Industry Society
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    • v.9 no.2
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    • pp.77-82
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    • 2008
  • The diversity reception and the equal gain combining technique are applied to the compensation of the distortion of channel, which occurs in transmission of data at rapid speed. DSSS BPSK system which has the receiving structure with the compensation algorithm is formed on the diversity branch, and the characteristics of the system are evaluated at the view point of the average bit error rate due to the SNR. In addition, the multi-tap update algorithm which is superior for the data compensation is suggested. Moreover, using the American Joint Technical Committee PCS RF channel characterization and system deployment model standard, the suggested multi-tap update algorithm is compared and analyzed with the view-point of the average bit error rate and convergence speed for evaluating the realistic efficiency of the system.

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A Study on Current Harmonics Reduction and Unbalanced Source Voltage Compensation Using Series Active Power Filter and Parallel Passive Filter (직렬 능동전력필터와 병렬 수동필터를 이용한 고조파 전류 저감 및 불평형 전원 전압 보상에 관한 연구)

  • Oh, Jae-Hoon;Ko, Su-Hyun;Han, Yoon-Seok;Kim, Young-Seok
    • Proceedings of the KIEE Conference
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    • 2001.10a
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    • pp.196-199
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    • 2001
  • This paper deals with current harmonics and unbalanced source voltages compensation using combined filter system. Filter system consists of a series active filter and parallel passive filters. Passive filters were a traditional method to compensate current harmonics, so those were installed in power system widely. The active filter can be a substitution to improve filtering characteristics and complement drawbacks of the passive filter. The combined system of the active power filter and passive filter can has a better compensation performances and economical goods. The series type active power filter injects compensation voltage into power system by transformers. It's compensation principle is able to applicate for voltage compensation. A new control algorithm for series active filter to compensate current harmonics and unbalanced source voltages is proposed. In the proposed algorithm, a compensation voltage for harmonic reduction is calculated directly by instantaneous reactive power theory, and a compensation voltage for unbalanced source voltage is calculated in based on a synchronous reference frame. By experiments, we show validity of proposed compensation method.

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Characteristics of Compensation for Distorted Optical Pulse with Initial Frequency Chirp in 3 X 40 Gbps WDM Systems Adopted Mid-Span Spectral Inversion

  • Lee, Seong-Real;Lee, Yun-Hyun
    • Journal of electromagnetic engineering and science
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    • v.3 no.2
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    • pp.79-85
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    • 2003
  • In this paper, we investigated the degree of compensation for distorted optical pulse of wavelength division multiplexed(WDM) channel with initial frequency chirp generated in optical transmitter. The WDM channel signal distortion is due to chromatic dispersion, self phase modulation(SPM) and cross phase modulation(XPM) in fiber. The considered system is 3 ${\times}$ 40 Gbps intensity modulation direct detection(IM/DD) WDM transmission systems, which adopted mid-span spectral inversion(MSSI) as compensation method. We confirmed that the effect of initial frequency chirp on compensation for signal distortion due to a SPM is gradually decreased as a dispersion coefficient of fiber becomes gradually small. But, in the aspect of a compensation for signal distortion due to both SPM and XPM, the effect of initial frequency chirp on compensation is gradually decreased as a dispersion coefficient of fiber becomes gradually large.

Efficient motion estimation and compensation methods for scalable video coding using 3D wavelet transform (3차원 웨이블릿 기반의 스케일러블 비디오 부호화를 위한 효과적인 움직임 예측 및 보상 방법)

  • 김종호;이준재;정제창
    • Proceedings of the IEEK Conference
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    • 2003.11a
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    • pp.433-436
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    • 2003
  • In this paper, the efficient motion estimation and compensation method for 3 dimensional wavelet transform is proposed. Recently, since the compression performance and scalable functionality are provided by wavelet transform, many researches have been carried out for applying to the video compression. For the temporal filtering, motion estimation and compensation techniques are used, but the unconnected pixels, which are produced by motion compensation result into the degradation of coding performance and quality of the picture. For the efficient motion compensated temporal filtering by reducing the number of these unconnected pixels, we propose the variable block size motion estimation and compensation method. Also we propose a method that determines the block size using rate-distortion optimization technique according to the local characteristics of the frame. The simulation results show the improved performances than the MPEG-4 scalable coding methods and the 3 dimensional wavelet coding methods using fixed block size motion estimation and compensation.

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CONTROL STRATEGIES FOR SHUNT ACTIVE POWER FILTERS IN DISTORTION SOURCE VOLTAGE SITUATION

  • Yang, Jun;Wang, Zhaoan
    • Proceedings of the KIPE Conference
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    • 1998.10a
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    • pp.876-881
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    • 1998
  • The compensation strategy of shunt active power filters is one of the most important link that determine its compensation characteristics. In this paper, a new interpretation of the instantaneous reactive power theory in three-phase circuits was proposed. A compensation strategy (ip, iq mode) was introduced on the basis of the new interpretation. This compensation strategy was compared with other two compensation strategies(P, q mode and UPF mode). When source voltage is distorted, a sinusoidal, the three compensation strategies are equivalent to each other. When source voltage is distorted, a sinusoidal source current may result only by using ip, iq mode. This is the advantage of ip, iq mode. The result is verified by simulation.

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A Study on the Series Active Power Filter for Harmonic Reduction and Unbalanced Source Voltage Compensation (전류 고조파와 불평형 전원 전압 보상을 위한 직렬형 능동전력필터에 관한 연구)

  • Oh, Jae-Hoon;Han, Yoon-Seok;Kim, Young-Seok;Won, Chung-Yuen;Choi, Se-Wan
    • Proceedings of the KIEE Conference
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    • 2001.04a
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    • pp.191-194
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    • 2001
  • In this paper, we propose a series active power filter control method to compensate current harmonics and unbalanced source voltage. The system is composed of series active power filter and shunt passive filer that are tuned 5th and 7th harmonics. In this conventional system, series active power filter complements drawbacks of the shunt passive filter, namely improves harmonic compensation characteristics, and compensates unbalanced source voltage. In the proposed algorithm, compensation voltage for harmonic reduction is calculated by performance function, and compensation voltage for unbalanced source voltage is calculated in based on a synchronous reference frame. So, ultimate compensation voltage is sum of those two compensation voltages. By computer simulation, we verify the excellency of proposed method.

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