• 제목/요약/키워드: Earning Quality

검색결과 50건 처리시간 0.023초

건설업의 공사진행기준에 의한 수익인식의 신뢰성 검증 - 정보적 측면에서의 실증분석 (Reliability of Revenue Recognition by Percentage of Completion Method in Construction Industry - Empirical Analysis from Information Perspective)

  • 박홍조;지현미
    • 한국건축시공학회지
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    • 제16권5호
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    • pp.463-470
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    • 2016
  • 건설회사들이 실제 발생한 공사손실을 감추기 위해 사실과 다른 공사진행률을 적용함에 따라 공사진행기준에 의한 건설업의 순이익이 부정확하다는 평가를 받고 있다. 따라서 본 연구는 공사진행기준을 통해 산출되는 건설업 순이익정보의 질적 수준이 다른 산업에 비해 실제로 낮은 지에 대하여 정보적 유용성 측면에서 검증하였다. 연구 결과 공사진행기준을 적용하여 산출된 건설회사 순이익의 정보적 가치를 낮게 평가하여 투자의사결정에 적극적으로 이용하지 않고 있으며, 순이익정보와 주식가격 사이의 연관성이 떨어지는 것으로 확인되었다. 이러한 결과는 실무적으로 신뢰성 있는 공사진행기준의 적용과 감독기관의 엄정한 관리감독이 필요함을 제시하고 있다.

봉제기술자(縫製技術者)를 통해서 본 대구시(大邱市) 숙녀복업계(淑女服業界)의 현항(現況) (A Study on The Manufacturing Industries of Women's Wear in Taegu Through the Sewing Technicians)

  • 김효은;김순분
    • 패션비즈니스
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    • 제2권4호
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    • pp.102-111
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    • 1998
  • The purpose of this study is to present the basic material for the competitive, high-quality products by analyzing employees' attitude toward their job and some factors which influence the enhancement of productivity, education of workers, and facilities. This project was mainly conducted the conditions of women's wear manufacturing industries in Taegu by interviewing 143 employees in the sewing department. The result of this dissertation can be summarized as follows; 1. When it comes to the division of task in the sewing department, one team is composed of chairpersons (33.5%), assistant members (27.4%) and sub-assistant members (26.6%). The inspection of commodities as well as the enhancement of work on ironing for elaboration was divided as completion (12.6%) and finally the forms of task were made up of design sampling team (49%) and contracting team (51%). 2. Among the needle workers, as many as 60% employees had received technical education, which was by means of being passed down from the predecessors (81.6%). In terms of the period of education, from 2 to 5 years topped the list. The contents of education comprise patterning, sewing (65.2%) and ironing (20.3%). 3. The department of design takes charge of the report on working directions up to 88.2% and the working directions were used by 69.9 % of technicians. The directors of working conditions and methods were chiefs of designing department (37.7%) and those of sewing department (30.8%). The factors of defective goods were low-quality materials (50.0%), the deficiency in skills of workers. In terms of methods for preventing defects, technical education of workers, standardization of task and investment for factory automation were suggested. 4. As for their perception of present work, most of employees (80%) look upon it as a way of earning a living and 11% of them wanted to derive many things from their work. 59.2% of workers were satisfied with the product. When it comes to the incentive system provided by company, 67.0% responsed that it was not bad, and 23.9% evaluated it as 'satisfactory'.

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주택시장에서 건설회사의 CRM 마케팅 전략 - 모델하우스를 중심으로 (Construction firm's CRM(Customer Relationship Management) Marketing strategy for housing market Focused on Model House)

  • 최익성;김재준
    • 한국건설관리학회논문집
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    • 제6권4호
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    • pp.113-121
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    • 2005
  • 프로젝트의 일정 네트워크는 선-후행 관계로 정의된 액티비티들로 구성되어있다. 액티비티를 완료하는데 소요되는 기간은 현재 주택시장은 시장경제 체제 하에서의 수요자 중심으로 시장이 변화되어가고 동시에 예측할 수 없는 경기 변동의 증대가 이어지고 있다 주택 보급률은 3002년에 벌써 $100\%$를 도달 하였으며 출생률은 계속하여 감소하는 추세에 있다. 이러한 악 조건 속에서 주택 건설업체들이 앞으로 신규고객을확보하고 이윤을 창출하기 위하여 더 이상 새로운 시장을 개척해 나가기 보다는 기존의 고객을 관리함으로써 계속해서 자사의 제품을 이용 할 수 있도록 하는 것이 올바른 방향일 것이다. 이에 본 연구에서는 주택건설업 부문에서의 CRM(고객관계관리) 적용방향을 모델하우스를 중심으로 현시점의 문제점을 제시하고 앞으로 후분양제도의 도입에 맞추어 모델하우스에서의 CRM을 대체할 수 있는 방법을 제안 하고자 한다.

남성의 화장행동과 화장품 구매에 관한 연구 (A Study on Make-up Behavior and Cosmetics Purchasing Pattern of Male)

  • 이일청;최은미
    • 한국패션뷰티학회지
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    • 제2권2호
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    • pp.34-47
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    • 2004
  • The objective of this study is to investigate the perception of males about make-up and the make-up process, analyze principal factors affecting their decision when purchasing cosmetics and, ultimately, to provide basic data for further survey and research into features of cosmetics and their satisfaction. The subjects of the study a.e male adults living in Jeonju, Iksan and Gunsan cities of Jeonbuk province. Surveyors made direct interviews with the subjects from October 21 to 30, 2003 and collected 174 questionnaires from them, which were subsequently put to the final analysis. The demographic characters of the surveyed showed that 60.9% of them were in the age ranging 30 to 39, 75.3% married, 69.5% undergraduates or graduates, 39.1% self-employed, 25.9% earning more than 3.01 million Won monthly and 43.7% spending less than 10,000 Won a month for cosmetics. Their make-up and purchasing pattern of cosmetics featured that 54.0% of the surveyed use cosmetics for skin care, 54.0% for cleanness and health, 84.5% for foundation(lotion or skin lotion) only, and 60.9% once a day. Out of the surveyed males, 79.3% haven't experienced any adverse side effects after make-up. Of those who experienced, 80.5% named disagreement of cosmetics with skin for the reason. As for kind or symptom of the side effects, 38.8% set forth itching. Among those who had aftermath or intoxication from make-up, 52.8% said they could recover naturally. According to the survey, 57.5% felt somewhat awkward after make-up, but not quite bad though. Thirty-seven point nine percent of the males surveyed replied they cared little about the purpose of male-oriented cosmetics. Quality was raised by 31.0% as the foremost issue to improve. Television turned out to be the main source for 56.9% of the surveyed to get information about cosmetics. For 56.35%, general discount shops are preferred to buy cosmetics and 24.7% of them take ones recommended by salespeople. When buying cosmetics, 47.1% considered color and fragrance most seriously.

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여성건강 교수-학습과정에서의 원격영상강의 시스템 적용 (Application of Distance Videoconferencing on Women's Health Teaching-Learning Process)

  • 강남미
    • 한국간호교육학회지
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    • 제5권2호
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    • pp.165-176
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    • 1999
  • The goal of women's health education can be defined as improvement of the quality of their life during entire life cycle. In Korean society, women's well-being is very important to themselves as well as their families, communities. and country. Thus it is important to systematize information on women's health education. These systematized information can be used in preparation of coming 21st century called information era. Unfortunately there have been few studies in women's health education research in Korea especially distance education for women's health related with korean socio-cultural background, etc. Distance education has been internationally used in a variety of settings as a means of providing health education information. The objective of this study was to apply and evaluate a multimedia videoconferencing on women's health distance teaching-learning process. In this study I'd like to design multimedia digital educational material used in the distance teaching-learning process for women's health, and to practice a multimedia videoconferencing on women's health distance teaching-learning processs. The procedures of this study were summarized as follows ; 1. Analysis of subjects' characteristics and education contents and for women's health. 2. Design of a multimedia videoconferencing on women's health distance teaching-learning process. 3. Development of women's health distance teaching-1earning process. 4. Evaluation of developed digital multimedia and distance teaching-learning process related with women's health These results will be used in development of the distance-learning education program for improving Korean women's health. Findings su99est that the advanced methodologies for designing and evaluating the women's health distance teaching-learning programs be obtained through the collaboration with other field's staffs.

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Recovery and Return to Work After a Pelvic Fracture

  • Papasotiriou, Antonios N.;Prevezas, Nikolaos;Krikonis, Konstantinos;Alexopoulos, Evangelos C.
    • Safety and Health at Work
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    • 제8권2호
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    • pp.162-168
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    • 2017
  • Background: Pelvic ring fractures (PRFs) may influence the daily activities and quality of life of the injured. The aim of this retrospective study was to explore the functional outcomes and factors related to return to work (RTW) after PRF. Methods: During the years 2003-2012, 282 injured individuals aged 20-55 years on the date of the accident, were hospitalized and treated for PRFs in a large tertiary hospital in Athens, Greece. One hundred and three patients were traced and contacted; 77 who were on paid employment prior to the accident gave their informed consent to participate in the survey, which was conducted in early 2015 through telephone interviews. The questionnaire included variables related to injury, treatment and activities, and the Majeed pelvic score. Univariate and multiple regression analyses were used for statistical assessment. Results: Almost half of the injured (46.7%) fully RTW, and earning losses were reported to be 35% after PRF. The univariate analysis confirmed that RTW was significantly related to accident site (labor or not), the magnitude of the accident's force, concomitant injuries, duration of hospitalization, time to RTW, engagement to the same sport, Majeed score, and complications such as limp and pain as well as urologic and sexual complaints (p < 0.05 for all). On multiple logistic regression analysis, the accident sustained out of work (odds ratio: 6.472, 95% confidence interval: 1.626-25.769) and Majeed score (odds ratio: 3.749, 95% confidence interval: 2.092-6.720) were identified as independent predictive factors of full RTW. Conclusion: PRFs have severe socioeconomic consequences. Possible predictors of RTW should be taken into account for health management and policies.

충청지역 주민을 대상으로 한 전통음식 편의화에 대한 인식조사 (Perceptions of residents in the Chungcheong area on commercialization of traditional Korean foods as convenience foods)

  • 임영숙;한귀정
    • 한국식품조리과학회지
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    • 제23권2호통권98호
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    • pp.205-220
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    • 2007
  • This study was conducted to examine the perceptions of residents in the Chungcheong area on the commercialization of traditional Korean foods as convenience foods. Data was gathered using a questionnaire designed to evaluate the concerns, satisfaction, and Knowledge of traditional Korean food as well as the perceptions on commercialization of Korean traditional foods as convenience foods. In order to measure traditional food recognition and interests related to health, a 5-point Likert scale was employed and 374 subjects were surveyed. The results are summarized as follows : Most of the respondents expressed concerns for traditional Korean foods. In the over 50 age group, degree of interest (p<0.01), knowledge (p<0.01), and satisfaction (p<0.01) with regards to traditional foods was higher than in other age groups. The professional group had higher degrees of interest, knowledge, and satisfaction about traditional foods than the general group. Based on monthly income, for respondents earning over 3,010,000 won/month, the knowledge rating for traditional foods was higher than in the under 3,000,000 won/month group. The professional group had a more positive view of the commercialization of traditional food as convenience food than the general group. Respondents deemed quality improvements and an increase in consumption as reasons for the commercialization of traditional foods. Those with a greater recognition of traditional foods also had a higher degree of interest for the foods. Efforts for the commercialization of traditional Korean foods will help with consumer menu choices menu development and systems management of Korean traditional foods.

BTL 사업주체별 문제분석과 해결방안에 관한 연구 (A Study For An Improved BTL Project Delivery Method)

  • 김창덕;박혜신;이민재;유정호
    • 한국건설관리학회논문집
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    • 제7권5호
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    • pp.53-63
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    • 2006
  • 2005년부터 장부는 국민경제 선순환과 국민 삶의 질 향상이라는 목표 하에, 높은 수준의 공공서비스를 조기 또는 적기에 제공하기 위한 방책의 일환으로 BTL 사업의 시행을 추진하고 있다. 그러나 시행 초기부터 낮은 사업수익률, 사업제안 비용의 부담, 제도적 구조적 사업 진입 장벽으로 인한 지방 중소규모 건설업체의 불만 등 많은 문제점을 나타내고 있어 성공적인 BTL 사업에 걸림돌이 되고 있다. 이에 정부는 지방 중소업체의 참여율을 시공 비율 규정으로 정하고 사업성이 떨어지는 적정 이하 규모 공사를 BTL사업에서 제외하는 등의 대책을 세웠으나 근본적이 해결책으로서는 미흡한 것으로 조사되고 있다. 본 연구에서는 BTL 사업 추진 중 개선되어야 할 사항들에 대해서 문헌조사 및 전문가와의 심층 면담조사 등을 통해 조사 및 분석하였다. 본 연구 결과 가장 근본적인 개선사항으로 BTL 사업 수행 주체의 구성 방식이 시공자 중심으로 되어있는 DBFO(Design, Build, Finance, and Operate) 방식에 있음을 확인하고, 이러한 사업 수행 주체의 구성 방식을 재무적 투자자가 건설사업 관리자의 전문지식을 최대한 활용할 수 있도록 하는 FCDO(Finance, Construction Management, Development and Operate) 방식으로의 전환을 개선방안으로 제시한다.

투찰률을 통한 국내 건설업체들의 입찰행태에 대한 이해 (An Understanding of Domestic Construction Clients' Tender Behavior)

  • 배주현;한상욱;김병일
    • 한국건설관리학회논문집
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    • 제19권1호
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    • pp.74-79
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    • 2018
  • 적정한 낙찰률을 유도하는 제도의 수립은 시설물의 품질보장과 기업의 합리적인 이윤추구를 위해 매우 중요하다. 하지만 과거 낙찰제도의 변화와 최근 사례를 통해 덤핑이나 고가낙찰 등이 남아있어 부실공사, 기업의 적자 또는 세금낭비 등을 유발하고 있는 것을 볼 수 있다. 본 연구는 낙찰률 형성의 배경을 파악하고 기업의 입찰행태에 대한 이해를 증진하기 위해 실제 입찰시장의 데이터를 분석하였다. 투찰률에 각 변수가 주는 영향을 파악하기 위하여 다중회귀분석을 실시하였다. 특히 기업규모를 세분화하여 분석함으로써 기업규모별 상이한 투찰행태를 함께 확인하고자 하였다. 그 결과 사업규모의 경우 모든 기업규모에서 투찰률과 양의 상관관계를 보였으나 연간발주규모, 시공능력평가액의 경우 중소기업과 대기업이 투찰률에 대하여 서로 상반되는 상관관계를 보였다. 본 연구의 결과를 통해 제시된 여러 변수들이 기업이 입찰행위를 함에 있어서 실질적으로 영향을 미치고 있다는 것과 같은 변수라도 기업규모에 따라 투찰률에 영향을 주지않거나 각기 다른 상관관계를 보임을 알 수 있었다.

외국인투자기간과 회계이익-과세소득 차이 관련성 연구 (A Study on the Relevance Between Investments Horizons of Foreign Investor and Book-Tax Difference)

  • 곽영민;지상현
    • 디지털융복합연구
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    • 제17권2호
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    • pp.73-80
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    • 2019
  • 본 연구는 외국인투자자의 투자기간과 회계이익-과세소득 차이(Book-Tax Difference; BTD) 간의 관련성을 실증적으로 검증하였다. 이를 위해 외국인투자기간은 외국인투자자 투자회전율로 측정하였으며, 회계이익-과세소득 차이는 실질 부담세액을 토대로 산출한 과세소득을 활용하여 산출하여 이들 간의 관련성을 회귀분석을 통해 검증하였다. 연구표본은 한국채택국제회계기준(K-IFRS)이 의무적으로 도입된 2011년부터 2016년까지 한국증권거래소 상장 12월 결산법인으로 총 3,025 기업-연도이다. 검증결과, 외국인투자기간이 장기일수록 회계이익-과세소득 차이 수준이 낮은 것으로 나타났다. 이는 외국인투자자들의 장기 투자에 따른 효율적인 모니터링 효과로 인한 결과로 해석할 수 있다. 본 연구는 기업의 회계처리정책에 미치는 외국인투자자의 영향력을 외국인투자기간 측면에서 검증함으로써 관련 선행연구를 확장하였다는 점에서 연구의 의의가 있다.