• 가정과삶의질연구
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• 제14권4호
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• pp.263-276
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• 1996

The purpose of this study is to explore various environmental factors that explain parenting practices. Those factors considered are stress and characteristics of single-mother/child together with psychological distress experienced by the single mother. A total of 285 poor single mothers with a child attending elementary school or junior high school completed a structured questionaire. The relationships among the variables were analyzed by the path analysis. The results showed that poor single mothers rely on affectiv $e^portive involvement more frequently then punitive/inconsistent discipline. It is also confirmed that the enviromental factors such as financial stress living environmental stress and job status play important roles in determining the quality of parenting practices with the mediating role of psychological distress.ss.

• KIEE International Transactions on Power Engineering
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• 제3A권1호
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• pp.53-60
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• 2003

At present the electric power industry in Korea is going through a major restructuring process. The restructuring is motivated by a desire to reduce electricity supply costs, to attract new in-vestment in modern generation, transmission and distribution facilities, and to stimulate innovation in the wholesale production and the retail supply of electricity. The experience to date shows that restructuring of electric power industry in the US, however, is marred with a number of problematic market performances including unreasonably high prices at wholesale. This paper investigates the important role of Power Exchange for stabilizing electric power industry in transition by offering various financial products. These financial products are used for risk hedging by the market participants. The paper focuses on the risk hedging by an individual supplier and derives an explicit decision rule that incorporates the attitude towards the risks. In addition to providing the financial products for risk hedging by market participants, the Power Exchange plays another very important role of financial safeguard system. Because of its unique characteristics, the Power Exchange is well suited for financial surveillance where it performs the early detection of unsound financial (and to a large extent operational) practices on the part of any system users and protect the system integrity and the market participants from the consequences of a default in the clearing structure.

• Journal of Information Technology Applications and Management
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• 제12권1호
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• pp.191-211
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• 2005

This study investigates the decision criteria used in the context of IT investment decision making and empirically analyzes the impact of IT project size and types on the importance of decision criteria. 5 criteria which have been extracted from the previous studies and industry practices are budget, financial benefits. strategic value. risk, and the degree of proposer's eagerness. Data of 120 IT project proposals have been collected from 5 companies including bank, insurance. and stock trading company. As results of ANOVA test. 7 out of 10 hypothesis have been accepted statistically. That is. the bigger the project size. the higher the evaluation weight of project budget and risk criteria and the lower the weight of proposer's eagerness. And in case of the infrastructure investment type. the emphasis is placed more on strategic value and risk criteria and less on financial benefit and proposer's eagerness. These findings provide insights for both IT practitioners and researchers.

• Journal of Information Technology Applications and Management
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• 제15권1호
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• pp.203-224
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• 2008

The purpose of this study is to investigate the evaluation perspectives of IT business value and empirically analyze the differences of evaluation perspectives between ex ante evaluation and post implementation evaluation, and among various information system types. 4 evaluation perspectives which have been used in the previous studies and in the field of industry practices are financial, customer, internal process, and growth, which are based on the BSC model. Data of 98 information systems have been collected from 89 companies including manufacturers, banks, insurances, and stock trading companies. As results of multi-way MANOVA test, 3 out of 8 hypothesis have been accepted statistically. While the order of importance of 4 perspectives in ex ante evaluation is customer, financial, internal process, and growth, the order of post implementation evaluation appears to be much different : that is, internal process, customer, financial, and growth. These findings provide insights for both IT practitioners and researchers.

• 벤처혁신연구
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• 제2권2호
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• pp.47-64
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• 2019

본 연구는 소기업 CEO 역량유형별 기업성과 영향을 분석한 것이다. 독립변수로는 소기업CEO들의 4가지 역량 즉, 전략적 역량, 마케팅 역량, 관리 역량, 네트웍 역량을 설정하였고 이것이 종속변수인 재무적 성과와 비재무적 성과에 유의한 영향관계를 미치는지를 분석하였다. 또한 영향을 미치는 소기업의 CEO 역량 중 그 영향력의 크기도 함께 실증적으로 분석하였다. 연구결과는 다음과 같다. 첫째, 본 연구에서 설정한 소기업 CEO의 4가지의 역량은 재무적 성과에 모두 유의한 영향이 있는 것으로 나타났으며, 비재무적 성과에는 관리역량을 제외하고 모두 유의한 영향이 있는 것으로 나타났다. 소기업CEO의 역량이 높을수록 기업의 재무적 성과 및 비재무적 성과가 높은 것으로 나타났다. 둘째, 소기업CEO의 4가지 역량 중 재무적 성과에 미치는 영향력의 크기는 네트웍 역량 > 관리 역량 > 전략적 역량 > 마케팅 역량 순으로 분석되었다. 셋째, 비재무적 성과에 미치는 영향력의 크기는 네트웍 역량 > 마케팅 역량 > 전략적 역량 순으로 나타났다. 본 연구는 소기업CEO의 역량을 세분화하여 기업성과와 연관해서 분석하면서 그 영향력의 크기를 밝혔다는데 학문적인 의의가 있었으며, 성공적인 창업을 하거나 지속가능한 경영을 위해서는 소기업CEO대상으로 정부와 관계기관의 적극적인 교육을 통해서 역량강화에 관심을 기울여야 한다는 점에서 실무적인 의의를 찾을 수 있었다.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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• 제11권5호
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• pp.458-463
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• 2005

은행이나 투자신탁회사와 같은 금융기관에서는 수탁자산이나 고유자산의 운용과 관리를 위한 유가증권시스템이 필요하며 이는 업무 영역에 따라 프론트오피스시스템, 미들오피스시스템, 백오피스시스템으로 나누어진다. 이러한 업무 시스템들은 수많은 금융상품 및 데이터의 처리, 금융상품들외 리스크 계산, 기준가 산정, 회계처리, 준법감시 등 전문적인 업무지식과 많은 양의 계산이 필요한 복잡하고 방대한 시스템이다. 또한, 금융기관의 업무시스템이라는 성격 상 고도의 안정성과 효율성을 요구하며 다변적인 금융환경을 고려한 확장성과 각 업무시스템들과의 연계와 통합은 물론 외부 기관과의 연계도 매우 중요하다. 본 논문에서는 이러한 통합 유가증권시스템의 구성과 개발사례를 소개하고 효율적 구축에 관하여 논의한다.

• 유통과학연구
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• 제20권1호
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• 보건행정학회지
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• 제25권3호
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• pp.240-251
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• 2015

Background: Dentist's income is quite variable. We investigate the factors underlying the distribution of dental revenue and dentist income. Methods: Financial and structural variables of private dental practices(N=13,967) were examined with 2010 Economic Census microdata which include non-insurance revenue. We conducted quantile regression method(QRM) and ordinary least square(OLS) in treating skewness and heteroskedasticity of distributions. The effective estimation for the upper and lower range of distribution becomes possible by QRM. Results: Mid-career dentists are shown to have higher revenue and income. Male dentists achieve the higher revenue and income than female dentists in all quantiles. Group practices show lower income per owner than solo practices significantly. The revenue and income are increased with increasing size of clinics. The high cost in renting the clinic office is found to have a big positive effect on the revenue but a little positive effect on the income. Interestingly the density of dentists shows negative effect on the lowest quantile of the revenue but positive effect on the highest quantile. The lowest quantile of the revenue in the capital areas have the relatively high revenue. The lowest quantile of the income in metropolitan city show higher income than those in other areas significantly. Conclusion: The suggested QRM is shown to have more effective and efficient tool in finding out determinants of dentists' revenue and income of our concern. The results of this study are expected to be employed for dentists preparing for the opening practices in their organizational settings and locational selections. The distributional efficiency of dental human resources could be accomplished if policy makers guide dentists with this knowledge.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.827-834
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• 2009

In respond to the demand of an open, fair, transparent, and efficient environment for procurement, many governments have incorporated the use of internet in their procurement systems with online procurement (e-procurement). Given the different policies and laws which have to be complied with, the practice of government e-procurement system varies from one country to another. Thus, experiences in running e-procurement will vary as well. The achievements and obstacles of one country's experience will be a constructive reference for other countries in establishing e-procurement system. In this regard, government e-procurement system practices in two Southeast Asia countries i.e., Thailand and Indonesia particularly in public works are consecutively presented and finally compared in this paper. The government of Thailand has applied Online Auctions (e-Auctions) as the national procurement practice since 2005 and performed the e-Auctions in two types: Reverse Auction and Sealed Bid Auction. Contrary to the common practice of e-procurement, the Thai government, with some rationales, runs the bid documents obtaining manually as well as qualification and technical documents submission and holding the e-Auctions at bidding office. Whereas Indonesian government runs Online Sealed Bid Bidding (e-Procurement) and most of the bidding stages are performed electronically except bid evaluation for both technical and financial. The advantages and drawbacks of these two e-procurement practices are discussed as well as improvements that have to be made for successful of e-procurement.

• 한국항해항만학회지
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• 제45권3호
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• pp.173-180
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• 2021

회계는 기업 경영의 핵심 분야 중 하나임에도 해운사의 회계와 관련된 연구는 많이 이루어지지 않았다. 또한, 선박금융, 금융리스 등 금융을 많이 활용하는 해운사에 있어서 재무보고는 매우 중요함에도 불구하고 해운사의 재무보고, 특히 이익조정에 관한 연구는 찾아보기 어렵다. 본 논문의 목적은 해운사의 발생액 이익조정 행태를 분석하는 것이다. 부채비율이 높고, 당기순손실 기업은 이익조정의 유인이 있다고 알려져 있다. 해운사는 산업의 특성으로 인해 부채비율이 높고, 당기순손실을 보고하는 경우가 많다. 따라서 해운사는 이익조정을 많이 할 것으로 예상된다. 2001년부터 2020년까지 한국거래소에 상장된 KOSPI 기업을 대상으로 분석한 결과 해운사는 비 해운사에 비해 이익조정을 많이 하는 것으로 나타났다. 이익조정의 대리변수는 재량적발생액을 사용하였다. 재량적발생액은 Dechow et al.(1995)의 수정Jones모형과 Kothari et al.(2005)의 성과대응모형을 사용하여 측정하였다. 본 연구는 회계처리 행태 중 대표적인 이익조정에 관해 해운사와 비 해운사를 비교 분석함으로써 유의미한 결과를 도출하였다. 외부감사인, 투자자, 금융기관, 애널리스트, 정부당국 등 이해관계자는 상장 해운사의 외부감사, 재무분석, 감독 등에 있어 해운사의 이익조정 행태에 대해 인지할 필요성이 있다. 마지막으로, 상장 해운사는 회계원칙에 입각한 보다 엄정한 회계처리를 해야 할 것이다.