• 디지털융복합연구
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• 제18권12호
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• pp.243-249
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• 2020

본 연구는 중소기업의 자본비용과 리스크를 줄이고 직접자본 조달의 기회를 얻기 위해 진행하는 기업공개와 그 과정에서 나타날 수 있는 이익조정에 대해 분석하였다. 경영자는 IPO과정에서 엄격한 관리감독을 받기 때문에 시장에서 평가되는 기업가치가 저평가 되는 현상을 방지하거나 고평가를 고려하여 이익조정을 실행할 수 있다. 본 연구는 기업의 공모 및 발행주가 수익비율에 영향을 미칠 수 있는 재량적 발생액과 실제 이익 조정치를 통해 이익조정이 이루어지는지를 검증하고자 하였다. 본 연구에서는 이익 조정치를 재량적 발생액과 판매, 비용, 그리고 생산 활동의 실제 이익조정으로 간주하여 관계정도를 분석하였다. 분석결과 상장과정에서 이익조정의 대응치인 재량적 발생액은 주가 수익률과 판매 조정치에 모두 양(+)의 관계로 나타나 고평가를 유인할 수 있는 요인으로 확인할 수 있었다. 이러한 결과는 이익조정은 투자자에게 역선택에 대한 리스크가 있을 수 있으며, 공모주에 대한 정보 비대칭이 존재할 수 있다고 추론할 수 있다. 본 연구는 중국 상장기업의 이익조정현황과 유형을 통해 중국뿐만 아니라 중국기업과 거래하는 국내 중소기업과 투자자에게 기업가치를 평가하는데 유용한 지침을 제공할 수 있을 것이다.

• 산업경영시스템학회지
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• 제42권3호
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• pp.109-115
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• 2019

Most demand forecasting studies for telecommunication services have focused on estimating market size at the introductory stage of new products or services, or on suggesting improvement methods of forecasting models. Although such studies forecast business growth and market sizes through demand forecasting for new technologies and overall demands in markets, they have not suggested more specific information like relative market share, customers' preferences on technologies or service, and potential sales power. This study focuses on the telecommunication service industry and explores ways to calculate the relative market shares between competitors, considering competitive situations at the introductory stage of a new mobile telecommunication service provider. To reflect the competitive characteristics of the telecommunication markets, suggested is an extended conjoint analysis using service coverage and service switching rates as modification variables. This study is considered to be able to provide strategic implications to businesses offering existing service and ones planning to launch new services. The result of analysis shows that the new service provider has the greatest market share at the competitive situation where the new service covers the whole country, offers about 50% of existing service price, and allows all cellphones except a few while the existing service carrier maintains its price and service and has no response to the new service introduction. This means that the market share of the new service provider soars when it is highly competitive with fast network speed and low price.

• 디지털융복합연구
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• 제19권3호
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• pp.161-166
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• 2021

거시경제는 한 나라의 경제 전반의 움직임을 나타내는 개념으로 경제주체인 기업, 정부, 가계경제 활동 전반에 영향을 미친다. 거시경제는 국민소득, 물가, 실업, 통화, 금리, 원자재 등의 변화를 살펴보면 경제 주체들의 행위와 상호작업이 제품과 서비스의 가격에 영향을 파악할 수 있다. 미국연방준비제도(FED)는 코로나 경제침체를 극복하기 위한 다양한 경기부양책을 내 놓으며, 세계경제를 이끌고 있다. 현재 코로나로 인한 주가가 2020년3월20일에 지속적으로 하락하였지만, FED의 강력한 경지부양책인 양적완화로 미국의 S&P500지수는 3월 23일이후 반등을 시작해 12월 15일 3,694.62까지 회복에 성공했다. 따라서 주가의 예측을 기업의 재무제표로 판단하는 것이 아니라 거시경제지표에 따른 FED의 경기부양책이 더 영향을 미치고 있는 실정이다. 따라서 본 연구는 FED의 경기부양책과 주가에 미치는 영향을 분석하여 주식투자에 손실을 줄이고 건전한 투자 정착을 위해 본 연구를 진행하였다.

• 기술혁신학회지
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• 제1권3호
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• pp.386-401
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• 1998

Videophone service was developed and marketed by AT&T in the late 1960s and early 1970s. The market did not respond to the service offering, and the service was withdrawn. However, Videophone returned in the late 1980s and early 1990s. Due to the technological advance, establishment of ITU standards and fall of videophone price, many analysts are very optimistic about videophone market. But on the other hand, some analysts anticipate that recent videophone will only replicate the past with the same results: namely, market failure. First, this article reviews the history of videophone service, the recent development trend and reasons for its market failure. Second, this article reviews prospects for videophone service. Finally authors examine some of the technological and service features that might shift the value of videophone service.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2000년도 하계학술대회 논문집 A
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• pp.369-372
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• 2000

An overview on applications of wavelet transform in power systems presented in this paper. Wavelet transform is capable of making trade-offs between time and frequency resolutions, which is a property that makes it appropriate for the analysis of non stationary signal. In recent years, wavelet transform is widely accepted as a technology offering an alternative way due to its flexibility in representation of non-stationary signal even in power systems. This paper presents various applications of wavelet transform in power systems. Wavelet transform has been used by the authors in the field of power system protection for the classification of transient signals, and forecasting of short term loads and system marginal price and so on. Various research works carried out by many researchers in power systems are summarized.

• 마이크로전자및패키징학회지
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• 제22권2호
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• pp.1-4
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• 2015

Qualification includes all activities to demonstrate that a product meets and exceeds the reliability goals. Manufacturers need to spend time and resources for the qualification processes under the pressure of reducing time to market, as well as offering a competitive price. Failure to qualify a product could result in economic loss such as warranty and recall claims and the manufacturer could lose the reputation in the market. In order to provide valid and reliable qualification results, manufacturers are required to make extra effort based on the operational and environmental characteristics of the product. This paper discusses optimal interval censoring design for reliability prediction of electronic packages under limited time and resources. This design should provide more accurate assessment of package capability and thus deliver better reliability prediction.

• Journal of Communications and Networks
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• 제7권3호
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• pp.235-242
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• 2005

Multimedia applications and especially encoded video services, are expected to playa major role in the 3rd generation (3G) and beyond mobile communication systems. Given that future service providers are expected to provide video applications at various price and quality levels, quick and economically affordable methods for preparing/encoding the offering media at various qualities are necessary to be developed. This paper presents a method for objective evaluation of the perceived quality of MPEG­4 video content, based on a quantification of subjective assessments. Showing that subjectively derived perceived quality of service (PQoS) vs. bit rate curves can be successfully approximated by a group of exponential functions, the proposed method exploits a simple objective metric, which is obtained from the mean frame rate vs. bit rate curves of an encoded clip. The validity of this metric is assessed by comparing subjectively derived PQoS results to the corresponding ones, which come from the proposed objective method, showing that the proposed technique provides satisfactory PQoS estimation.

• 한국경영과학회지
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• 제37권1호
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• pp.45-59
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• 2012

We analyze a transaction mechanism so-called the revenue sharing transaction model and its dynamics in a supply chain with two competing suppliers and a monopolistic retailer when the demand pattern is uncertain and the back-order is allowed in case. We assume that the products by the suppliers are substitutable each other with a certain degree even though their retail prices are different. It is proved that a supplier and the retailer in the supply chain have some room for enjoying the possibility of their increased profits comparing with the present ones by adopting the suggested revenue sharing scheme. Furthermore, such a transaction model is beneficial even to the customers by offering a lower retail price than before. On the contrary, we observe that another supplier which sticks to an existing transaction scheme is supposed to suffer some decrease in its profit as a result.

• 아태비즈니스연구
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• 제4권2호
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• pp.1-10
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• 2013

According to the Global Retail Development Index (GRDI) published by A.T. Kearney (2012), India is the $5^{th}$ most attractive retail destination in the world. The retail industry in India has been largely fragmented with small businesses dominating the retail landscape, with very few large players having multiple retail outlets. However, in the last few years, the industry has witnessed a significant growth in the number of large retailers having a chain of outlets across the country. This growth in the organised retail sector has driven primarily by large Indian retail organisations and conglomerates. With the government reducing the restrictions on foreign participation in Indian retail business by increasing the FDI cap on both single and multi-brand retail outlets, the industry is likely to see an explosive growth in the organised retail sector which accounts for only 8 percent of the total industry. With more foreign retailers poised to enter into the country, one of the key issues that the industry may face is finding the right quality of manpower. Literature suggests that in an industry which is characterised by players offering similar kinds of product assortments at similar price levels, success would be governed by the quality of service, which entails employees having the right skills and attitudes for offering quality service. Therefore, the two key issues that may be of importance for retailers are levels of skills and the motivation of the employees. However, according to the National Skill Development Corporation (NSDC, 2009), a significant skill gap exists in the industry, which may widen further in the years ahead, leading to greater challenges for organisations. This paper highlights some of the challenges and issues which characterise the industry in India, and suggests how companies could look at these challenges and seek ways to overcome these challenges.

• 대한지역사회영양학회지
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• 제14권5호
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• pp.545-555
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• 2009

School foodservice customers are likely to be tired of repeated cycle menus and their satisfaction for meals offered in school is inclined to be low. The menu variety is an important factor in increasing customer satisfaction. The purpose of this study was to investigate customer perspectives for applying rice based bread menus in order to add menu variety and promote using rice processed products in school foodservice. The questionnaire was distributed to 760 parent samples in elementary schools and 520 student samples in middle/high schools and a total of 665 and 387 usable data were collected, respectively. Food habits such as preference for cooking method, menu preference, food allergy and nutritional perspectives for menu and customer perception for rice based bread like quality, reliability, price, and purchasing convenience were investigated using 7 Likert scale. Also expected menu types applying rice based bread and offering frequency of rice bread menu were examined. Preference level for bread-based meals were moderate and students' preferences were slightly higher than parents. Menu types applying rice bread expected by middle/high school students were western food (49.4%), spaghetti (28.4%), set menu (13.7%), noodle (17.6%), Korean food (11.1%), Chinese food (10.9%) and porridge (4.5%). The most occupied rate was once in a week for expected offering frequency. Most respondents perceived that rice bread was more nutritive and qualitative than the wheat based one.