• 한국산학기술학회논문지
• /
• 제18권11호
• /
• pp.637-643
• /
• 2017

본 연구는 기업설명회(Investor Relations; IR) 개최기업의 회계이익의 질을 검증하였다. 이를 위해 회계이익-과세소득 차이 변동성(Book-Tax Difference Variability) 정보를 회계이익의 질 대리변수(proxy)로 활용하여 실증분석을 실시하였다. 연구표본은 2011년부터 2016년까지의 12월 결산 유가증권 상장기업 중 금융업을 제외한 2,106개 기업연도이다. 실증분석 결과는 다음과 같다. 기업설명회 개최여부 및 개최횟수는 모두 회계이익-과세소득 차이 변동성과 음(-)의 관련성을 나타냈다. 또한 연구결과의강건성을 위해 기업설명회를 개최한 연구표본만을 대상으로 한 추가분석에서도 기업설명회 개최여부 및 개최횟수는 회계이익-과세소득 차이 변동성과 음(-)의 관련성을 나타냈다. 따라서 본 연구에 의하면 기업설명회를 개최하거나 더 자주 개최하는 기업일수록 회계이익의 질이 높을 것으로 기대할 수 있다. 본 연구는 기업설명회 개최기업의 회계이익의 질을 회계이익-과세소득 차이 변동성 정보를 통해 검증함으로써, 기업설명회 관련 선행연구를 확장하였다. 또한 본 연구가 건전한 자본시장의 발전에 도움이 되기를 기대한다.

• 산업경영시스템학회지
• /
• 제21권48호
• /
• pp.133-144
• /
• 1998

International capital movement has made progress at global liberalization of finance and foreign exchange, international monetary norm changing into floating exchange rate system, easiness of collection of information and trade at improvement of information communication technology from early of 1970's. Results of empirical test for relation between foreign exchange rate or various determination factors of foreign exchange rate and interest rate are followed by next sentences. First, according to relation between foreign exchange rate and interest rate, correlation for each of variables after OECD entrance is increased. But, long-term & short-term interest rate is affected by Hanbo & Kia's bankruptcy, continuous large scale corporates bankruptcy and crisis of foreign exchange. Therefore, financial instability is occured. If portfolio investment fund has been inflow as it is mollified by continuous shortage of foreign exchange and fall of country's credit rating, it is expected to have positive effect for long-term & short-term interest rate from appreciation of won against dollar. Second, results from relation between determination factor of foreign exchange rate and interest rate are followed by next sentences. If surplus of current account and goods account is continued, yield of corporate bond is to be stable. But, margin of surplus is expected to diminish after second quarter 98, and difference between external and domestic interest (after adjusting foreign exchange rate) is to be diminished. And if net inflows of foreign investor's fund (stock and bond) is diminished, it is to have negative effect for yield of corporate bond. According to foreign investor's investment movement of previous years, hedge fund were stayed at least during two years in Mexico. It means that sudden capital outflow is not to be happened at Korea. But if external factors from depreciation of yen and China's renminbi are instable, interest rate is expected to increase from capital's outflows. Third, if it is to decrease instability of foreign exchange rate from increase in surplus of future current account, credit rating's upwardness, stability of yen and renminbi, foreign exchange rate is expected to be stable. It is expected to have continuous stability from short-term interest rate to long-term interest rate in this empirical test.

• 대한안전경영과학회지
• /
• 제19권2호
• /
• pp.117-133
• /
• 2017

The purpose of this study is to consider the relation between the deciding factors of local identity and local image improvement. To achieve this purpose, the deciding factors of local identity have been set as the following four: historical identity, cultural identity, (nature) scenery identity, and industrial identity. The writer has established a model to represent the relation between these factors and the local image improvement, namely 'Visitor Satisfaction' and 'Revisit Intentions', and framed a hypothesis for empirical verification. The study results are as follows: First, the deciding factors of local identity which this study addressed are empirically proven to have a significant effect on the visitor satisfaction and the intention to revisit in which is it likely that the greater the impact of the deciding factors, the higher the visitor satisfaction and revisit intentions would be. Second, the deciding factors of local identity, it appears that the 'historical identity' factor had the largest impact on the visitor satisfaction, and the 'cultural identity' factor had the largest impact on the revisit intentions. Therefore, of the four deciding factors, the 'historical identity' should be considered the highest priority to increase the visitor satisfaction, and the 'cultural identity' should be considered the highest priority to increase the revisit intentions. Third, based on the verification of the relation between the visitor satisfaction and revisit intentions, it can be presumed that the greater the visitor satisfaction, the higher the revisit intentions would be.

• 한국산학기술학회논문지
• /
• 제15권5호
• /
• pp.2758-2768
• /
• 2014

과업 및 관계갈등의 차별적 효과에 대한 연구에 따르면, 과업갈등이 혁신적 성과에 긍정적 영향을 주는 반면, 관계갈등이 혁신적 성과에 부정적 영향을 준다고 주장하고 있다. 하지만, 과업갈등과 관계갈등 간의 밀접한 상호관련성을 고려해 본다면, 혁신적 성과에 긍정적 영향을 주는 과업갈등은 관계갈등으로 전이되면서, 혁신적 성과에 부정적 영향을 줄 수 있다. 따라서 과업갈등이 관계갈등으로 전이되는 것을 약화시키는 경영관리 방식이 필요하며, 개인이 보유한 사회 정체성이고, 팀에 대한 감정적 인지적 유대인 팀 정체화는 효과적인 갈등관리 방안일 수 있다. 본 연구는 213명의 종업원들을 통해 수집한 자료를 토대로, 이러한 논리가 기업현장에서 실제로 성립되고 있음을 확인할 수 있었다. 연구결과를 토대로 연구의 시사점과 향후 연구방향을 제시하였다.

• 국제지역연구
• /
• 제14권3호
• /
• pp.86-107
• /
• 2010

한 경제의 변동성과 성장률간의 관계에 대한 기존의 경험적 연구에서는, 두 변수 사이의 관계가 양의 부호를 가지는지 아니면 음의 부호를 가지는지에 대해 명확한 결론을 찾지 못하였다. 본 논문에서는 기존 연구결과의 모호성을 설명하는 한 요인으로서, 기존의 경험적 연구에서 사용한 추정모형이 오설정(誤設定)(misspecified)되었을 가능성을 제기한다. 만일 경기변동상의 확장기와 수축기에 따라 두 변수간 관계의 부호가 상이하다면, 양자간 관계를 대칭적으로 설정한 기존의 연구모형에서는 유의한 관계를 추정해 낼 수 없기 때문이다. 본 연구는, 변동성의 증가가 성장률에 미치는 영향이 경기변동국면에 따라 다르다는 가설로부터 출발한다. 영국의 월별산업생산 자료를 이용하여 일련의 ARCH 류 모형을 추정한 결과, 경제가 확장기에 있을 경우에는 변동성과 성장률간의 관계가 유의한 양의 부호를 가지는 반면 수축기에서는 변동성의 증가가 성장률을 유의하게 낮추는 현상을 발견하였다. 또한 변동성과 성장률간의 이와 같은 비대칭적 관계가, 두 변수 사이에 양방향으로 존재하는 상관관계가 아니라 변동성으로부터 성장률로 작용하는 인과관계임을 지지하는 결과도 얻었다.

• Journal of Microbiology and Biotechnology
• /
• 제26권5호
• /
• pp.807-822
• /
• 2016

Starting as a glutamate producer, Corynebacterium glutamicum has played a variety of roles in the industrial production of amino acids, one of the most important areas of white biotechnology. From shortly after its genome information became available, C. glutamicum has been applied in various production processes for value-added chemicals, fuels, and polymers, as a key organism in industrial biotechnology alongside the surprising progress in systems biology and metabolic engineering. In addition, recent studies have suggested another potential for C. glutamicum as a synthetic biology platform chassis that could move the new era of industrial microbial biotechnology beyond the classical field. Here, we review the recent progress and perspectives in relation to C. glutamicum, which demonstrate it as one of the most promising and valuable workhorses in the field of industrial biotechnology.

• Journal of Plant Biotechnology
• /
• 제43권2호
• /
• pp.181-188
• /
• 2016

In this study, we developed 15 novel polymorphic simple sequence repeat (SSR) markers by SSR-enriched genomic library construction from Codonopsis lanceolata. We obtained a total of 226 non-redundant contig sequences from the assembly process and designed primer sets. These markers were applied to 53 accessions representing the cultivated C. lanceolata in South Korea. Fifteen markers were sufficiently polymorphic, and were used to analyze the genetic relationships between the cultivated C. lanceolata. One hundred three alleles of the 15 SSR markers ranged from 3 to 19 alleles at each locus, with an average of 6.87. By cluster analysis, we detected clear genetic differences in most of the accessions, with genetic distance varying from 0.73 to 0.93. Phylogenic analysis indicated that the accessions that were collected from the same area were distributed evenly in the phylogenetic tree. These results indicate that there is no correlative genetic relationship between geographic areas. These markers will be useful in differentiating C. lanceolata genetic resources and in selecting suitable lines for a systemic breeding program.

• 산업경영시스템학회지
• /
• 제9권13호
• /
• pp.1-11
• /
• 1986

The mechanization of production facilities being made rapid progress, and its function being diversified and complicated for industrialized period, the relation between machine and Its operator brings about many problems which are concerned with accident. In these circumstance, the purpose of industrial safety can not be properly achieved as considered by only one side of machine or man. Therefore, it is necessary to study how to cope with the safety of man-machine system. It has to be considered in the above mentioned contents that safety management can not be attained through only technique of numerical control. The cause of accident being studied scientifically, the service of safety problems has to be systematized and operated in rational safety organization. The purpose of this thesis is to consider preventing and decreasing industrial accident from production system field by means of the improvement of worker's own safety consciousness and introducing the function of safety management to the duties of labour union.

• 한국기술사회:학술대회논문집
• /
• 한국기술사회 1987년도 제17회 한일기술사 합동 심포지움
• /
• pp.72-76
• /
• 1987

I would like to propose the initiation of co-operating research about $\ulcornerIndustrial$ structure between Japan and $Korea\lrcorner.$ The purpose of this investigation is to study about appropriate system of industrial structure Japan and Korea including interactive relation. In future, tile interactive relationship of industrial structure should be desided by the investigation of a characterization about alocality, a racial character, a existence of resources, a weather, a history and natural features of a region. According to these investigation, frictionless structure of industrial society of each country will be born. The most appropriate researcher's group is Consulting Engineer's Association of each country, because they are independent from a national benefite and a profit of enterprise. According to the above reason. I propose to start the co-operating research project immediately.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2005년도 제36회 하계학술대회 논문집 B
• /
• pp.1189-1191
• /
• 2005

This paper describes the design parameters for permanent magnet actuator(PMA). Recently, a PMA is great attention and increased in used. However, it needs a technique for applying design parameters in order to satisfy characteristics of PMA. In this paper, presented the design parameters for PMA that has both a mutual relation and a consideration for load.