• International Journal of Human Ecology
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• 제5권1호
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• pp.23-34
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• 2004

This paper outlines the findings of a consumer survey conducted in 1996 and 2001 by the University of Bonn, Germany, across 15 European countries. The survey involved a sample of 3,300 respondents in 1996 and around 11,000 respondents in 2001, throughout all 15 EU countries. Children and adolescents between the ages of 10 and 17 were surveyed on their consumption habits and their attitudes towards the environment. The paper outlines the key findings on "the process of socialization with money". Children come to appreciate the importance of money even before their first day at school. Even young children know you sometimes need cash to fulfil dreams. But the chance to experiment with money for real only comes when children first receive pocket money, usually from their parents. Later, in adolescence, consumer pressure starts to make an impact and it becomes more difficult to make ends meet. Spare time or holiday jobs help top up pocket money and enable adolescents to keep out of debt. This paper reports on a long term comparative study throughout the European Union among children and adolescents, analysed by country, age group and gender. The paper discusses the places young consumers can turn to in trying to fulfil their growing consumer needs. It also examines how much money is at their disposal. It then concludes by considering the influence of "financial socialization" on how young people deal with money.

• 한국항해항만학회지
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• 제43권4호
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• pp.264-272
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• 2019

본 연구에서 기업가치의 대용변수로 활용된 투하자산수익률과 재무구조(부채비율)은 정(+)의 관련성을 보이고 있다. 이는 재무적 곤경에 처하기 이전에는 자기자본비용보다 절세효과가 있는 부채의 자본비용이 저렴하기 때문에 기업가치와 재무구조는 정(+)의 관련이 있다는 정태적 절충이론과 부합되는 결과이다. 또한, 영업수익성(EBITDA/매출), 투자안전성, 총자산 성장률, 순운전자본 그리고 감가상각비는 재무구조(부채비율)와 부(-)의 관련성을 띠고 있다. 이는 성장률이 낮을수록 부채비율이 높다는 Jensen의 부채의 통제가설과 수익성과 현금흐름이 높은 기업은 내부자금조달이 원활하므로 부채비율이 낮다는 자금순위이론에 부합되는 연구결과이다. 연료비, 차입금, 총자산회전율, 금융비용, 용선료, 유형자산율은 부채비율과 유의적인 정(+)의 관련성을 띠고 있다. 이는 대리이론과 부합되는 결과이며 파산한 H선사처럼 과도한 용선료가 우리나라 외항선사의 재무구조를 압박하는 요인으로 확인하였다.

• 무역학회지
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• 제45권3호
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• pp.91-117
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• 2020

This study aimed to understand the relationships among the institutional pressure and the level of compliance and corporate value. The research focuses on four main variables, which are regulatory pressure, normative pressure, and cultural-cognitive pressure as the institutional pressure, and the CSR score as the level of the firm's compliance. We examined the impact of the institutional pressure on the firm's compliance-level, together with the effect of compliance level on the corporate value. We analyzed the 3,792 CSR data listed in China's A market and 31 province and city-level data from China. Results showed that institutional pressure had a positive influence on the firm's compliance level. The corporate value was greater with a high compliance level when the institutional pressure was high. The firm's compliance level negatively influenced corporate value when the institutional pressure was low. This study took into account a level of institutional pressures in three dimensions when investigating the effect of CSR compliance level on the corporate value. Thus, this study has a unique academic contribution by demonstrating that CSR activities can have a positive or negative effect depending on the institutional environment for each firm. The findings of this study also provide valuable insights to industry practitioners by suggesting the importance of considering the institution-specific condition when deciding to comply with the institutional pressure.

• 경영정보학연구
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• 제17권3호
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• pp.39-64
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• 2015

기업들은 정보보안 위험을 관리하기 위해 보안대책을 수립하고 있지만 직원들은 이를 잘 지키려하지 않고, 그들의 정보보안 행동의도는 명확하게 규명되지 않았다. 본 연구는 금융기관 구성원들의 정보보안 위험관리 의도를 이해하기 위해 보호동기이론과 감독 당국의 압력 그리고 보호동기의 근원이 되는 배경요인(근원정보)을 사용해서 연구모형을 개발했다. 금융기관 구성원 201명의 설문조사 자료를 분석해 실증적인 연구결과를 제시했다. 인지된 심각성, 자기 효능감 그리고 감독 당국의 압력은 정보보안 위험관리 의도에 정(+)의 영향을 주었고, 인지된 취약성과 반응 효능감은 의도에 영향을 주지 못했다. 배경요인으로 고려한 보안회피습관은 모든 매개변수에 부(-)의 영향을 주었지만 의도와의 직접적인 영향관계를 확인하지는 못했다. 보안인식교육은 정보보안 위험관리 의도와 인지된 취약성, 자기 효능감, 반응 효능감 그리고 감독 당국의 압력에 정(+)의 영향을 주었고 인지된 심각성에 영향을 주지 못했다. 본 연구의 시사점은 연구자들이 향후 감독 당국의 압력을 조직과 조직 구성원의 행동 관련 정보보안 분야의 연구에서 사용할 수 있는 기반을 마련했고, 배경요인 사용은 보호동기이론의 확장을 위한 근거를 제공했다. 또 보안 실무자와 감독 당국의 정보보안 활동을 위한 기반자료를 제공했다. 그리고 본 연구는 한계점과 향후 연구방향을 제시하고 있다.

• 벤처창업연구
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• 제19권1호
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• pp.107-118
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• 2024

본 연구는 디지털 기업가정신과 디지털 혁신에 영향을 미치는 요인과 기술흡수역량의 조절효과를 검증하는 것이 목적이다. 연구목적을 달성하기 위해 디지털 기업가정신에 영향을 미치는 요인을 기술 특성(디지털 기술역량), 조직 특성(디지털 학습역량, 재무 준비성), 제도적 압력(강제적 압력, 모방적 압력, 규범적 압력)으로 설정하였다. 그리고 디지털 기업가정신과 디지털 혁신에 영향 관계에서 기술흡수역량의 조절효과를 검증하고자 한다. 디지털 기업가정신, 디지털 혁신, 제도적 압력, 기술흡수역량에 대한 이론적 배경을 바탕으로 연구모형과 연구가설을 설정하였다. 국내 104개 기업을 대상으로 Smart PLS 4.0을 이용하여 실증분석을 하였다. 분석 결과는 다음과 같다. 첫째, 디지털 기술역량, 디지털 학습역량, 재무 준비성, 제도적 압력은 디지털 기업가정신에 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 디지털 기업가정신은 디지털 혁신에 정(+)의 영향을 미치는 것으로 나타났다. 마지막으로, 디지털 기업가정신이 디지털 혁신에 영향을 미치는데 있어서 기술흡수역량이 조절효과가 있는 것으로 나타났다. 본 연구의 결과는 4차 산업혁명과 디지털 전환 시대에 디지털 기업가 정신의 필요성을 강조하였고, 디지털 기업가정신을 통해 디지털 혁신을 달성하고자 하는 기업들에게 전략적 시사점을 제공할 것이다.

• 상하수도학회지
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• 제28권1호
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• pp.1-11
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• 2014

The water distribution system should be invariably operated on continuous pattern for 24 hours a day. Occasionally, it is not practically possible to operate for 24 hours due to water shortage or financial constraints. Therefore an intermittent water supply is unavoidable in water shortage area and developing countries. But the intermittent water supply can introduce large pressure forces and rapid fluid accelerations into a water supply network. These disturbances may result in new pipe failure, leakage and secondary contamination. This paper proposed an improvement methodology to prevent the disturbances by intermittent water supply. For the study, the hydraulic variation of intermittent flow in water distribution system was measured and analyzed in the field by comparing with simulation of hydraulic model. Installations of control valves such as, pressure reducing and sustaining and air valves were employed for pressure and flow control. The effectiveness of the methods are presented by comparing hydraulic conditions before and after introducing the proposed solutions.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.131-144
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• 2020

The study investigates the impact of factors on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam. The survey was carried out in three phases: 1) a draft survey form; 2) in-depth interviews with experts; 3) design questionnaire. The survey respondents were people who had knowledge of environmental information in mining enterprises in Binh Dinh province, including: accountant, chief accountant, financial deputy director or director. The questionnaire was is sent directly or through Google Form tool. The author received 162 responses votes from the survey respondent, out of which 13 were unusable due to missing data. Thus, 149 valid responses votes were used. This study employs Cronbach's alpha analysis, exploratory factor analysis and multivariate regression analysis. The results showed the influence of five different factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. While the pressure of stakeholders has a negligible influence, the remaining four factors (coercive pressure of government agencies, environmental awareness of senior executives, business characteristics, accountant qualifications of environmental accounting) have significant effect on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam.

• 분석과학
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• 제8권4호
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• pp.1075-1078
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• 1995

This paper describes how industry has responded to the environmental challenge. Benefits include compliance with environmental legislation; genuine reductions to environmental impact; sustainable improvements to profitability in the face of increased competitive pressure. National and international Standards for environmental management offer security and direction for a company wishing to improve environmental performance and coupled with a waste minimisation strategy many financial and environmental benefits can be achieved. Introduction of new technical skills, techniques and worker understanding to aid motivation is an essential component of such a strategy. Monitoring and targeting has a key role to play in the establishment of improved environmental performance.

• 상하수도학회지
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• 제19권1호
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• pp.8-15
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• 2005

Field measurement data on water leakage are not readily available and it causes inaccurate assessment of water demand and poor supply planning. In this study, the procedure for leakage detection and unaccounted water calculation is proposed and applied to a city. The city has suffered from the significant amount of leak water and the financial loss as a result. Measurements were made for pressure and flow at 18 locations before and after the repair. Repair of the leakage increased pressure up to $2.0kgf/cm^2$ and saved 17.1% of water supply from distribution reservoirs. Monetary value of annual water savings for the entire city amounts to 1 billion won. It is believed that leakage detection and data analysis conducted in this study will contribute to the change of current practice and to the establishment of better water supply management system.

• 한국콘크리트학회:학술대회논문집
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• 한국콘크리트학회 2002년도 봄 학술발표회 논문집
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• pp.361-366
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• 2002

The deterioration of concrete structure due to corrosion of the reinforcement has created big financial losses on the overall industries. The volume expansion of the corrosion products causes internal pressure to concrete wall around reinforcing bar. If the maximum principal stress induced by internal pressure exceeds the tensile strength of the concrete at any point of time, a crack forms at any point of material. Therefore, in terms of life assessment of concrete structure, it is very important to predict the amount of corrosion products which induces initial concrete cracking. With this objective, this paper proposes the critical amount of corrosion products at interface between reinforcement and concrete using finite element analysis. If an actual survey of corrosion rates could be made, the model might supply information for condition assessment of existing concrete structure. As the mechanical properties of corrosion product and instantaneous geometry of corroded steel are considered in the analysis, the value obtained will be more realistic.