• 산업경영시스템학회지
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• 제27권4호
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• pp.33-41
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• 2004

This study examines the relationship between multiple sales force management practices and performance within each of Miles & Snow (1978)'s strategy types and Walker & Ruekert (1987)'s strategy types. The findings are as follows : First, Prospectors seem to be associated with increased performance when they are utilizing a relationship selling strategy, internal sales force, moderate levels of supervision, outcome-based control system and incentive-oriented compensation system. Second, Analyzers seem to be associated with increased performance when they are utilizing a relationship selling strategy, internal sales force, outcome-based control system to deal with the instability in their strategic focus. Third, Low Cost Defender seem to be associated with increased performance when they are utilizing a relationship selling strategy, external sales force, low levels of supervision, outcome-based control system and salary-oriented compensation system. Fourth, Differentiated Defenders seem to be associated with increased performance when they are utilizing a relationship selling strategy, high levels of supervision, balanced (outcome+behavior) control system and salary-oriented compensation system.

• 무역학회지
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• 제44권4호
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• pp.129-151
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• 2019

The purpose of this study is to determine the Mediating Effects of Job Engagement between Perception in Compensation and Innovation Behavior in Chinese Enterprise Workers. The empirical study was conducted by a questionnaire survey on 700 workers in companies located in the southern area of China. The statistical analysis results revealed the following. First, the perception in compensation of Chinese workers has significant positive effects on the innovation behaviors. And intrinsic compensation has more relative significant effects than extrinsic compensation. Second, the perception in compensation has significant positive effects on the job engagement. In this case, extrinsic compensation has more relative significant effects than intrinsic compensation does. Third, job engagement of workers has significant positive effects on the innovation behaviors. Fourth, job engagement has mediating effects between perception in compensation and innovation behaviors. In conclusion, for the sustainable growth and competitive advantage of Chinese enterprises, it is important to perceive the needs of extrinsic and intrinsic perception in compensation of workers, and to design suitable compensation policies and programs to promote innovation behaviors and job engagement considering the distribution and procedural justice, and also to reflect the needs and job characteristics of workers.

• 디지털융복합연구
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• 제16권10호
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• pp.125-132
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• 2018

본 연구는 경영자 능력의 대용치로 경영자가 자발적으로 공시하는 미래 기업의 성과에 대한 정보인 이익 예측 정확성을 사용하여, 미래 이익을 정확하게 예측하는 경영자의 우수한 능력이 높을수록 경영자 성과-보상에 어떠한 영향을 미치는지에 대해 분석하고자 한다. 본 연구의 분석결과, 이익 예측 정확성과 경영자 보상 사이의 유의한 양(+)의 관계가 나타났으며, 이는 미래에 대한 예측이 우수한 경영자의 능력을 경영자 보상 계약에 반영한 결과로 볼 수 있다. 본 연구는 기존 선행연구에서 경영자의 능력의 대용치로 회계성과 변수를 주로 사용하여 경영자 보상 계약을 확인한 것을 확장하여 미래 기업이 직면할 상황을 정확하게 예측하는 경영자의 능력이 경영자 보상에 영향을 미치는 주요한 결정 요인임을 검증하였다는 것에 차별성이 존재한다. 따라서 기업의 미래에 대한 예측 역시 중요한 경영자의 역량으로 경영자 보상 계약에 영향을 미치는 추가적인 결정요인을 파악했다는 것에 의의가 있다.

• 아태비즈니스연구
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• 제12권4호
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• pp.87-105
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• 2021

Purpose - The purpose of this study was to explores how CEO general human capital, one of the most critical issues in recent research, affects compensation schemes. Design/methodology/approach - This study collected the CEOs of S&P500 companies from 2001 to 2009 and contains 4,155 CEO-firm-year observations and 704 different CEOs. Findings - First, only contingent bonus is affected by general human capital and reputation. Second, the career concerns of CEOs are relevant, especially when explaining CEO tenure. Third, we offer an alternative view of what determines the level of cash compensation schemes and the factors that affect the running of a firm. Fourth, we also suggest that the increase in general human capital can be explained by the increase in its relative importance in managing a modern firm. Overall, the results of this study do not only contribute to academics but also important to boards and shareholders. Research implications or Originality - This study intends to fill the gap in the extant literature by examining the relationship between general human capital and compensation schemes.First, we add to the compensation literature by arguing that a cash compensation scheme is efficient for generalist CEOs. We break down CEO cash compensation schemes into fixed and contingent bonus compensation and investigate whether general human capital differentially affects CEO cash compensation schemes, and thus, the sensitivity to unequal pay for human capital. Second, we contribute to the reputation literature by arguing that CEO perceived reputation also affects CEO compensation schemes.

• 경영과정보연구
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• 제37권2호
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• pp.187-207
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• 2018

본 연구는 회계 보수주의와 경영자 초과보상 사이의 음(-)의 관련성을 분석하고 이들의 관계가 회계성과에 대한 경영자 유인보상 강도가 높을수록 증가하는지에 대해 살펴본다. 이를 위해 2012년부터 2016년까지 한국 증권거래소의 상장기업 중 12월 결산 제조업만을 대상으로 총 2,755기업-연도를 최종 표본으로 분석에 활용하였다. 본 연구의 분석결과는 다음과 같다. 첫째, 회계보수주의와 경영자 초과보상은 통계적으로 유의적인 음(-)의 관련성이 있는 것으로 분석되었다. 이는 경영자 보상이 기업성과와 연계될 경우 경영자는 자신의 보상을 극대화하기 위해 자산이나 회계이익의 과대계상을 통하여 미래 현금흐름 추정치를 왜곡할 유인을 가진다. 이에 대해 회계 보수주의가 경영자의 회계선택을 제한하여 기회주의적 행위를 감소시킬 수 있기 때문에 경영자에게 지급되는 초과보상 역시 감소한 것으로 해석할 수 있다. 둘째, 회계보수주의와 경영자 초과보상의 음(-)의 관련성은 회계성과에 대한 경영자 유인보상 강도가 높을수록 증가한다는 실증결과를 발견하였다. 회계성과에 대한 경영자 유인보상 강도가 높을수록 경영자는 자신의 보상을 극대화하고자 회계성과에 대한 이익조정 유인을 가지며 초과보상을 획득할 가능성이 높다. 따라서 회계성과에 대한 경영자 유인보상 강도가 높다는 것은 초과보상으로 인한 사후정산문제가 심각해질 수 있다는 점을 의미한다. 이 경우 회계성과에 대한 경영자 유인보상 강도가 높을수록 경영자 보상계약에 있어서 보수주의의 역할 및 유용성은 더욱 커질 것이므로 보수주의와 초과보상에 대한 음(-)의 관련성이 더욱 증가한 결과로 해석된다. 본 연구는 Watts(2003)에 의해 이론적으로 제시된 경영자 보상계약에 대한 회계보수주의의 유용성과 관련하여 실증적 증거를 제시했다는 측면과 보수주의가 정보이용자들의 투자의사결정에 유용한 도구로 활용될 수 있다는 추가적인 근거를 제시했다는 점에서 의미가 있을 것이다.

• 기술혁신연구
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• 제15권1호
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• pp.175-201
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• 2007

Licensing contracts between partners in International Joint Ventures(IJV) have not only aspects of relation contract, which is interdependent and long-term cooperative relationships in interpartner but also aspects of discrete contract which is exposed to opportunistic risk caused by IJV partners who maximize individual profit instead of joint payoff maximization. In this circumstance, appropriate compensation structures such as lump-sum and royalty can reduce conflicts and spur interpartner cooperation. In addition, compensation structures that stipulate each party's rights, duties, and responsibilities under various sets of environmental conditions have strong implications for transaction cost minimization and joint payoff maximization. On the other hands, compensation structures such as lump-sum and royalty in IJV licensing contract have benefits and costs depending on IJV partners uncertainty, partner dependency, and environment uncertainty. Therefore, the purpose of this paper is to empirically show how partner uncertainty, partner dependence and environment uncertainty influence compensation structure chosen by licensor in IJV.

• 한국지능시스템학회논문지
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• 제5권3호
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• pp.36-51
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• 1995

An approach to robot hybrid position/force control, which allows force manipulations to be realized without overshoot and overdamping while in the presence of unknown environment, is given in this paper. The manin idea is to used dynamic compensation for known robot parts and fuzzy compensation for unknown environment so as to improve system performance. The fuzzy compensation is implemented by using rule based fuzzy approach to identify the unknown environment. The establishment of proposed control system consists of following two stages. First, similar to the resovled acceleration control method, dynamic compensation and PD control based on known robot dynamics, kinematics and estimated environment stiffness is introduced. To avoid overshoot the whole control system is constructed with overdamping. In the second stage, the unknown environment stiffness is identified by using fuzzy reasoning, where the fuzzy compensation rules are obtained priori as the expression of the relationship betweenenvironment stiffness and system. Based on the simulation result, comparison between cases with or without fuzzy identifications are given, which illustrate the improvement achieced.

• 대한방사선기술학회지:방사선기술과학
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• 제46권4호
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• pp.325-336
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• 2023

The purpose of this study was to analyze the structural relationship between job satisfaction levels felt during ultrasound examination of radiological technologists (RTs) using a structural equation model. The subjects were a total of 203 RTs currently working in medical institutions. The method was conducted as a survey study using a questionnaire consisting of a total of 29 questions consisting of demographic characteristics and job satisfaction levels that were self-efficacy, job competency, extrinsic compensation, and job satisfaction. The reliability was secured with the Cronbach's alpha coefficient of 0.6 or higher. For statistical analysis, a significant difference between the frequency analysis of demographic characteristics and the mean of the job satisfaction levels were performed by independent sample T-test and one-way analysis of variance (ANOVA) followed by Scheffe's post hoc test. The correlation analysis between variables was tested with Spearman's and Pearson's correlation coefficient. We analyzed the structural relationships between variables by structural equations. As a result, first, job competency and extrinsic compensation had a positive effect on job satisfaction on ultrasound examination of RTs. Second, the self-efficacy of ultrasound examination RTs showed a high correlation with job competency. Third, the job satisfaction levels showed in the order of job competency, job satisfaction, self-efficacy, and extrinsic compensation. In conclusion, this study are expected to be provided as data to identify factors that could improve job satisfaction during ultrasound examination of RTs by empirically analyzing the structural relationship of self-efficacy, job competency, and external compensation.

• 한국의류학회지
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• 제31권1호
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• pp.33-43
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• 2007

Middle age is the time of the most important meaning in life and also the time of physical and mental change, which offers new social activities for self-development. Middle-aged women form the major consumer class in current clothing industry, but few have been performed on this so far. The researcher studied in many aspect on the clothes which middle-aged women need to wear during this period of change. Thus this study is executed to examine what benefits middle-aged women pursue in clothing attitudes and the relationship among clothing pursuit benefit and their somatotype compensation and image orientation. The research performed the theoretical study and practical study simultaneously. The subjects are 238 middle-aged women between 35 and 49 years old in September, 2004. The results of this study are as follows: 1. The attitude of women's clothing patterns in relation with image consist of two factor structures. One is the body image and the other is the appearance image. 2. As a result of researching the attitude for choosing clothes of each body group by Rohrer index, the women with gross body group take a top priority for the lower-body compensation, while the women with slim body group take a top priority for volume compensation. 3. As a result of researching the cognitive somatotype group's attitude for choosing clothes, gross body group takes a top priority for lower-body compensation and upper-body compensation. 4. As a result of researching the relationship between real somatotype and cognitive somatotype by Rohrer index, middle-aged women think of themselves as being fatter than present state. And choosing the clothes, the body misunderstanding group of women usually show that they consider more compensation than the normally body understanding group. 5. The evaluation on real somatotype, cognitive somatotype, ideal somatotype influences on the body cathexis.

• 디지털융복합연구
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• 제17권4호
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• pp.107-114
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• 2019

본 연구는 전년도 악재를 경험한 기업에서 경영자가 자발적으로 공시하는 미래 경영성과의 정확성이 경영자 보상에 미치는 영향에 대하여 분석하고자 한다. 전년도에 악재를 경험한 기업의 경우 불확실한 미래에 대한 예측 능력이 더욱 중요시 될 것이며 이에 따라 우수한 예측 능력을 가진 경영자에게 더 높은 보상을 지급할 것이라고 기대하였다. 본 연구의 분석결과 전년도에 악재를 경험한 기업의 경영자 이익 예측 정확성과 경영자 보상간의 관련성에 음(-)의 유의한 관계가 나타났으며, 이는 전년도에 악재를 경험한 기업일수록 당기 성과에 대한 경영자의 공시의 정확성이 중시되며, 시장에 경영자의 능력을 알리고자하는 신호 및 미래 불확실성을 줄이고자 하는 경영자의 노력 투입의 유인이 되어 경영 성과가 높아짐에 따라 경영자 보상이 높아지는 것으로 볼 수 있다. 본 연구는 우수한 예측능력을 가진 경영자가 많은 보상을 받을 것이라는 선행연구를 확장하여 전년도의 경영성과가 호재 혹은 악재인지에 따라 예측능력의 중요성이 차별적으로 경영자 보상에 영향을 미친다는 것을 검증하였다는 것에 차별성이 존재하며, 경영자 보상 계약에 영향을 미치는 결정요인을 추가적으로 파악했다는 것에 의의가 있다.