• 한국건설관리학회논문집
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• 제20권2호
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• pp.13-27
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• 2019

가설공사는 임시시설물이지만 공사기간동안 사용빈도가 높으며 공사비의 10% 내외를 차지하고 있어 체계적인 관리가 필요하다. 하지만 가설공사의 시공검측정보들은 설계도서 및 시방사항에 특별한 명시가 없는 경우가 많으며 제기준에 대한 사항도 방대하다. 이로 인해 가설공사에 대하여 품질점검을 실시할 경우 관련 점검업무들을 비효율적으로 수행하며, 인간적인 오류가 발생할 확률이 높다. 따라서 본 연구에서는 가설공사에 대하여 품질점검 업무수행을 지원하고 관련 정보를 제공할 수 있는 전자작업지원시스템을 적용하고자 한다. 이를 위해 IDEF0를 활용하여 업무 단위프로세스별 정보흐름을 규명하고 EPSS기반 품질점검 업무체계를 정리하여 프로토타입을 개발한다. 이후 현장적용을 통한 검증방법으로 가설공사 품질점검 업무의 효율과 정보접근성을 향상하고자 한다.

• 한국산림과학회지
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• 제96권4호
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• pp.401-407
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• 2007

본 연구는 표고버섯 재배의 정책 자료를 제시하고자 표고버섯 주산단지의 재배농가 총 88호를 대상으로 표고버섯 재배에 대한 경제성을 분석하였다. 표고버섯 재배농가의 평균 생산비는 151,699원/100본으로 분석되었고, 이 가운데 중간재비가 56.0%, 노동비용이 41.8%를 차지하였다. 노동집약적인 표고버섯 산업의 특성상 노동투입량에 따라 평균 생산비는 최고인 충북지역과 최소인 경기지역 사이에는 37.2%의 큰 격차가 있었다. 평균 조수입은 178,627원/100본으로 평균 경영비 116,613원/100본을 제외하면 평균 소득은 62,014원/100본, 평균 소득률은 34.7%로 분석되었다. 생산량, 품등, 경영비 특히 노동비용의 차이 등에 의해 소득률이 최고인 전북지역과 최소인 경기지역 사이에는 15.8%포인트 격차를 보였다. 이러한 분석결과 국내 표고버섯 산업의 경쟁력 향상을 위해서는 생산비에서 가장 높은 비중을 차지하고 있는 조성비 및 노동투입비용 절감이 최우선 과제라 할 수 있다.

• 경영정보학연구
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• 제22권1호
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• pp.17-31
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• 2020

4차 산업혁명 시대의 시작과 함께 다양한 분야의 기술들이 서로 융합하며 새로운 형태의 기술과 제품들이 개발되고 있으며, 이와 더불어 그것들에 대한 시장 지배력을 갖기 위한 지식 재산권의 행사나 특허등록의 중요성이 높아지고 있어 국내는 물론 해외에서의 특허출원이 증가하고 있다. 이에 따라, 심사관 1인당 처리해야 할 특허 처리 건수가 해마다 많아지고 있어 선행기술조사에 소비되는 시간과 비용이 점점 증가하고 있는 실정이다. 본 연구는 다수의 해외특허 우선권 주장 시 동일 우선권 주장 특허문서 간 유사도를 계산하여 심사관 및 특허 출원인이 유사문서를 우선 검토 할 수 있도록 함으로써 심사 시간과 비용을 줄이고자 하였다. 이를 위해, 본 연구에서는 비정형 특허 문서의 데이터를 전처리 후 LDA 토픽 모델링과 Word2vec을 활용하여 특허 문서 간 유사도를 구하고, 이 유사도 점수가 높은 순으로 검토 문서를 우선 추천하는 유사 특허 추천 모델을 제안하였다. 3단계의 모델 생성과정을 통해 만들어진 모델을 사용하여 재현율 95%로 높은 결과를 보였다. 본 연구에서 제안한 모델을 통해, 심사관은 효율적으로 선행기술에 대한 조사가 가능해지며, 심사 수행 중 유사하다고 판단된 특허문서에 대한 심사 이력을 신속하게 참고할 수 있어 업무 부담감을 줄이고 심사풀질을 향상시킬 수 있을 것으로 기대된다.

• 한국조리학회지
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• 제11권4호
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• pp.102-117
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• 2005

It was maintained that successful establishment and accomplishment of outsourcing might be possible only when those eating-out companies re-establish their concept of management strategy, identify core competencies through value-chain analysis, make a through cost analysis, select cooperative companies via overall screening, expand the area of outsourcing, enhance partnership to improve service quality, harmonize bilateral organization culture, remove the ambiguity of contract terms, protect core competencies of the rest area, continue with evaluation and control, and spinoff or invest to a new specialized business. Then, it was suggested that highway rest area business construct the core competencies and introduce outsourcing from a future-oriented viewpoint so that they can concentrate the competencies to competitive area and expand outsourcing scope to professional area such as finance and accounting, general affairs, personnel affairs, logistics, marketing, and R&D. They need to make out the problem of productivity reduction resulted from many years working employee's old age, refine human resource, and maintain the standards of skill so that they can improve service quality of the rest area, streamline each organization currently having so a large manpower, reduce manpower, and improve the productivity.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.293-304
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• 2020

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

• 인터넷정보학회논문지
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• 제9권1호
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• pp.1-8
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• 2008

Fost Hondovers for Mobile IPv6 (FMIPv6) 는 Mobile IPv6의 끊김 없는 핸드오버를 위해 제안된 프로토콜이다. 하지만 FMIPv6 의 보안의 취약점을 보완할 수 있는 메커니즘은 현재 미비한 상태이다. FMIPv6의 인증을 위한 현재까지의 대부분의 연구는 Authentication Authorization Accounting (AAA) (5) 또는 공인인증서와 (6) 같은 비대칭 암호알고리즘을 활용하는 Public Key Infrastructure (PKI)와 같은 기술들에 집중 되어있다. 이러한 기술들은 한정된 서비스 도메인만 적용할 수 있거나 복잡한 암호 수식을 처리하지 못하는 단말기에는 적용할 수 없다는 한계점을 가지고 있다. 따라서 본 논문은 Mobile IPv6의 기본 프로토콜인 Return Routability 만을 사용하여 인증에 필요한 별도의 인프라스트럭처나 많은 처리비용이 필요한 암호 알고리즘 없이 FMIPv6의 인증 메커니즘을 제공하는 방법을 제안한다.

• 한국정보시스템학회지:정보시스템연구
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• 제15권4호
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• pp.247-268
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• 2006

We introduce about XBRL, eXtensible Business Reporting Language, which is widely accepted as the international standard language for business financial reporting. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data. XBRL is a kind of XML application based on the open Internet technologies. We propose a framework for enterprise information supply chain using XBRL Web services. A Web service is defined as a software system based on XML and designed to support interoperable machine-to-machine interaction over a network by the W3C. Web services are frequently just application programming interfaces (API) that can be accessed over a network, such as the internet and executed on a remote system hosting the requested services. An XBRL Web service-based enterprise information supply chain enables for companies to implement seamless information supply chains from businesses to financial institutions, to supervisory authorities, and to other stake holders for real time information access. And thereby it is expected to contribute to the increase in the value of companies due to the enhanced visibility and transparency of accounting and management.

• 아태비즈니스연구
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• 제9권4호
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• pp.119-135
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• 2018

Currently, Korean firms are making a lot of effort to invest in research and development (R&D) by spending a lot of development costs in order to cope with the 4th industrial revolution. On the other hand, the capital market of Korea, which is the main source of funding, has caused a lot of cost of capital for firms by its reorganization mainly with safe assets in the experience of foreign exchange crisis at the end of 1997, the sub-prime mortgage crisis in 2007 and the bankruptcy of Lehman Brothers in September 2008. Thus, this study empirically analyzed the effect of development expenses on credit rating and firm value. The credit rating was measured by commercial paper(CP) credit rating which is sensitive for investors in terms of risk because it is issued only by the credit of the firms. Firm value was defined as Tobin's Q, which has been widely used in prior studies. The results of the analysis are summarized as follows; Firstly, development expenses did not affect credit rating. Development expenses are recognized as intangible assets for uncertainty of economic benefits and long-term investment. Thus, it seems that there is no effect of development expenses on CP credit rating as CP credit rating is evaluated by short-term credit rating.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.861-872
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• 2021

This study examines the relationship between board characteristics and capital structure. Data was collected from the annual reports of listed companies in the Stock Exchange of Thailand, from 2015 to 2017, which totaled 1,264 firm-year observations. The study uses multiple regression analysis to analyses the data by using independent variables, including board size, outside directors, managerial ownership, CEO duality, frequency of board meetings, board experience, and gender to measure board characteristics and the total debt ratio for capital structure. Research findings show that the more independent the directors are, the lower the cost of debt financing is, as they control the management team more strictly about debt financing than directors with less independence do. Additionally, the results reveal that the higher the percentage of managerial ownership, the higher the level of leverage and debt financing, whereas board size and board meetings have a negative relationship to capital structure. Further research showed that firm size, growth opportunities and corporate governance rating all had a positive significant impact on capital structure. The findings of this study suggest that the presence of proper corporate governance leads to better funding mechanisms as it ensures that the company is in a better position to obtain external funding.

• Asian-Australasian Journal of Animal Sciences
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• 제28권1호
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• pp.69-78
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• 2015

A non-traditional forage-based protocol was employed to evaluate replacement heifer growth, fertility, and economics between small frame (SF, 3.50; n = 50) and large frame (LF, 5.56; n = 50) heifers using three increasing gain growth phases. Preceding an 85 d growing-breeding period (Phase 3; P3) the heifers were managed as a common group for Phases 1 and 2 (P1 and P2). During P1, heifers grazed common fields of unharvested corn and corn residue (total digestible nutrients [TDN] 56%) with supplemental hay. For P2, heifers grazed early spring crested wheatgrass pasture (CWG; TDN 62%) that was followed by the final P3 drylot growing and breeding period (TDN 68%). Small frame heifers were lighter at the end of P1 in May and at the start of P3 breeding in August (p = 0.0002). Percent of mature body weight (BW) at the end of P1 (209 d) was 48.7% and 46.8%, respectively, for the SF and LF heifers and the percent pubertal was lower for SF than for LF heifers (18.0% vs 40.0%; p = 0.02). At breeding initiation (P3), the percentage of mature BW was 57.8 and 57.2 and the percentage pubertal was 90.0 and 96.0 (p = 0.07) for the SF and LF heifers, respectively; a 5-fold increase for SF heifers. Breeding cycle pregnancy on days 21, 42, and 63, and total percent pregnant did not differ (p>0.10). In drylot, SF heifer dry matter intake (DMI) was 20.1% less (p = 0.001) and feed cost/d was 20.3% lower (p = 0.001), but feed cost/kg of gain did not differ between SF and LF heifers (p = 0.41). Economically important live animal measurements for muscling were measured in May and at the end of the study in October. SF heifers had greater L. dorsi muscle area per unit of BW than LF heifers (p = 0.03). Small frame heifer value was lower at weaning (p = 0.005) and the non-pregnant ending heifer value was lower for SF heifers than for the LF heifers (p = 0.005). However, the total development cost was lower for SF heifers (p = 0.001) and the net cost per pregnant heifer, after accounting for the sale of non-pregnant heifers, was lower for SF heifers (p = 0.004). These data suggest that high breeding efficiency can be attained among March-April born SF and LF virgin heifers when transitioned to a more favorable May-June calving period through the strategic use of grazed and harvested forages resulting in a lower net cost per pregnant SF heifer.