• 산업경영시스템학회지
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• 제2권2호
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• pp.39-51
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• 1979

In introducing and applying the budget management system, the question of how to establish management structure(skelton) representing budget management responsible unit is significantly related to the degree of accuracy and analysis on the performance measurement of standard work unit. We have the following rational process of establishing performance measurement of budget management System ; 1) Standardization of work method 2) Establishment of management structure 3) Institution of budget management system. Especially, this system is based on a premise of efficiency of objectives management, it is assumed that performance measurement in the standard work unit must be enforced according to the basis and categories of performance evaluation based on the evaluating work unit. Therefore, most of all, the following three detail questions(subjects) are to be determined in order to rationalize these above principles to a maximum possible extent of performance measurement system. First, we established respective performance standard unit with respect to such detailed work unit, performance standard unit of which were accurately applicable directly from using the budget ana objectives account data and their supplementary data of the work measurement techniques. Second, by using the above mentioned question, over all evaluation and suggestion are made based on the study of the recording for each work unit development, budget management and production nit (volume of production) Third, the measurement of performance of budget management system is based on the principle of standard work unit, compared with the standard basis and actual work unit by period and activities unit and calculated percentage effectiveness according to the above procedure. and so evaluated the efficiency of performance measurement on the budget management system.

• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.99-107
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• 2019

This paper is intended to study the relationship between state budget revenue and economic growth in Vietnam. The ordinary least-squares regression method is used with secondary data collected from General Statistics Office of Vietnam in the period of 2000-2017. Vietnamese state budget revenue includes domestic revenue (excluding oil revenue), oil revenue, custom duty revenue, and grants. The testing result shows that the state budget revenue has a positive correlation with economic growth of Vietnam. However, the components of state budget revenue have different levels of impact on the economy. Domestic revenue and oil revenue are statistically significant and have a positive effect on the economy, while the impact of custom duty revenue and grants on the economy is invisible. Vietnamese state budget revenue should be restructured toward the sustainability and by way of boosting the economy, specifically: (1) Increase the proportion of domestic revenue to state budget revenue and domestic revenue should be based on the ground of production and business activities rather than collection from state-owned assets; (2) Reduce the proportion of custom duty revenue and grants to state budget revenue; (3) Keep the volume and ratio of oil revenue in state budget revenue at an appropriate proportion.

• 복식
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• 제59권3호
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• pp.157-165
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• 2009

This study intends to discuss the efficient stage costume design that uses costume-rentals and production method as a realistic alternative for production of stage costume of low budget performance. Directly participating in the costume design and production of the performance , this researcher applied the methodology of corroborative study on the basis of production process and results by referring to the papers and literature published by academic society for the theory necessary for study. Centering around the western costume in the stage costumes of , the scope of study was the costume of Paris, France prevalent at the end of the 19th century which is epochal background of performance. In spite of its merit of reducing production charge and production in the low budget performance, costume-rentals is subject to the lack of considering unitγ with other visual factors and limit in reflecting the creativity of costume designer. The following actions shall be taken to solve such problem. First, it is essential to set production direction and plan that meets budget and work concept. Second, it is required to highlight the characteristic factor of the age which is the background of work so as to grant the sense of age and to produce the visual unity of costume by supplementing the costume composition. Third, it is necessary to make large effect with low lost by using costume articles that can express the characteristics of the age. Fourth, it is required to efficiently reflect the transformation of design by minimizing the damage of costume through research on the sewing method and materials as well as creative idea. In this way, the efficient stage costume could be realized in the performance with low budget by approaching costume-rentals in the viewpoint of costume design, transforming it in accordance with work concept and adding the visual factors.

• 한국콘텐츠학회논문지
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• 제14권11호
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• pp.102-110
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• 2014

본 연구는 공연여건의 성장에 걸 맞는 투자시스템으로의 변화를 모색하는 데 있다. 특히, 제작사들이 원하는 장기공연이나 오픈런 방식으로 공연여건이 조성되고 있는 상황에서 연장공연 여부를 신속히 판단할 수 있고, 제작자와 투자자 양자가 만족할 수 있는 미국식 예산수립 방식으로의 변화모색이 필요한 시점이다. 이에 구체적으로 3가지 방안을 제시하였다. 첫째, 연장공연이나 재공연 여부를 보다 정확히 판단하기 위해서는 현재와 같이 평균비용(Average Cost)을 산출하여 평균수입과 비교하기보다는 미국과 같이 한계비용(Marginal Cost)을 산출해서 비교해야 할 것이다. 둘째, 수익배분에 대한 불합리성을 극복하기 위해서는 현재와 같이 총제작비를 투자모수로 삼기보다는 미국과 같이 총제작비에서 운영비용(Operating Cost)을 제외한 프로덕션비용(Production Cost)만을 투자모수로 삼아야한다. 셋째, 앞서 언급한 한계비용의 산출과 프로덕션비용의 산출을 위해서는 미국 지출예산(Expense Budget)의 이원화 작성법의 국내 적용이 필요하겠다.

• Asia Marketing Journal
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• 제16권3호
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• pp.77-100
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• 2014

Many researchers have analyzed the relationship between the financial success patterns of a motion picture and many other factors, such as the production cost, marketing, stars, awards, reviews, genre, and rating. Through these studies, many researchers and investors concluded that big budgets to make a blockbuster movie can serve as an insurance policy to meet their ROI; thus the box office is dominated by blockbuster movies. High-budget blockbuster movies are more likely to receive attention because these movies are more recognizable given their high expenses for production and casting. Therefore, audiences choose blockbusters in an effort to reduce the searching cost and to mitigate the possibility of a regrettable choice. This behavior of consumers, in turn, causes distributors to allocate screens for blockbusters, resulting in "concentration of blockbuster consumption." As such, low-budget films cannot easily become popular due to the lack of distribution. Indeed, low-budget films released on a small number of screens often end up becoming dismal failures. However, there are exceptional examples which are contrary to the general idea in the movie industry that a big budget and showings on a large number of screens can guarantee the success of a movie. Although researchers have attempted to analyze the performances of movies with small budgets, such movies are likely to be regarded as outliers and then be entirely discarded, as they are far from the 'three-sigma' range, especially given that previous research methodologies could not explain the financial success of such unique examples. This study attempts to explain the financial success at the box office of low-budget movies by applying the concept of the tunnel effect in quantum mechanics, as the phenomenon found in the movie industry is similar to a particle's movement in quantum physics. The tunneling effect is a phenomenon by which a particle without enough energy to pass over a potential barrier tunnels through it. Adopting the analogy, this study draws a tunneling probability function and cultural constant to forecast other outliers using the Schrödinger equation. Moreover, the study finds that word-of-mouth creates in the movie industry this phenomenon of finding outliers.

• 한국콘텐츠학회논문지
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• 제13권5호
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• pp.82-89
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• 2013

한국영화산업에서 디지털 기술의 도입은 저예산 디지털 영화제작을 활발하게 하는 요소가 되었고, 그 결과 국내 영화감독들이 해외 영화제에서 각종 수상과 함께 작품성을 인정받으며 마침내, 2012년 김기덕 감독은 <피에타>로 세계 3대 영화제 중 하나인 베니스 영화제에서 최고상인 '황금사자상'을 수상하는 쾌거를 이루기도 하였다. 하지만 저예산 디지털 영화들이 양적 증가에 비해 질적 성장을 비례적으로 완성하지 못한 이유들이 드러나면서 제작 단계와 시스템 측면에서 몇 가지 한계점을 안고 있다. 본 연구에서는 이러한 문제점들의 해결방식의 하나로서, 2000년부터 현재까지 제작 시스템을 통해 영화산업의 가치사슬 구조가 일반형에서 수직 수평통합형으로 변화되고 있음을 살펴보았다. 또한, 2000년대 중 후반 부에 제작된 저예산 디지털 영화들을 중심으로 (홍대)인디밴드 음악시장의 성공사례, 제작비의 정책적인 지원, 저예산 영화제작 투자사에 대한 세제혜택, 그리고 해외 영화제에 대한 지원책 등을 제시하였고, 상업적으로 성공을 거둔 저예산 디지털 영화의 제작과정을 분석하여 그에 따른 방안을 모색하였다.

• Journal of Ecology and Environment
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• 제38권3호
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• pp.281-291
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• 2015

To clarify the effects of forest fire on the carbon budget of a forest ecosystem, this study compared the seasonal variation of soil respiration, net primary production and net ecosystem production (NEP) over the year in unburned and burned Pinus densiflora forest areas. The annual net carbon storage (i.e., NPP) was $5.75t\;C\;ha^{-1}$ in the unburned site and $2.14t\;C\;ha^{-1}$ in the burned site in 2012. The temperature sensitivity of soil respiration (i.e., $Q_{10}$ value) was higher in the unburned site than in the burned site. The annual soil respiration rate was estimated by the exponential regression equation with the soil temperatures continuously measured at the soil depth of 10 cm. The estimated annual soil respiration and heterotrophic respiration (HR) rates were 8.66 and $4.50t\;C\;ha^{-1}yr^{-1}$ in the unburned site and 4.08 and $2.12t\;C\;ha^{-1}yr^{-1}$ in the burned site, respectively. The estimated annual NEP in the unburned and burned forest areas was found to be 1.25 and $0.02t\;C\;ha^{-1}yr^{-1}$, respectively. Our results indicate that the differences of carbon budget and cycling between both study sites are considerably correlated with the losses of living plant biomass, insufficient nutrients and low organic materials in the forest soil due to severe damages caused by the forest fire. The burned Pinus densiflora forest area requires at least 50 years to attain the natural conditions of the forest ecosystem prior to the forest fire.

• 한국엔터테인먼트산업학회논문지
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• 제13권5호
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• pp.1-13
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• 2019

이 연구는 미국시장에서 개봉 첫 주 흥행 1위를 기록한 할리우드 영화의 흥행성과 결정요인을 분석하였다. 분석대상은 2014년부터 2018년까지 5년 동안의 주별 흥행 1위를 기록한 총 149편 영화이다. 흥행 성과의 경우 미국 내 흥행성과와 해외 매출을 포함한 전체 흥행성과 두 가지로 설정하였다. 흥행성과 결정요인은 제작비, 개봉스크린 규모, 전문가/네티즌 평점 및 참여빈도, 배급사, 리메이크 여부, 성수기 여부, 등급, 장르 등의 11개이다. 분석은 두 가지 흥행 성과에 대한 각각의 결정요인 검증을 중심으로 하였고, 장르별 제작비 규모 차이 또한 고려하는 방법을 적용해 진행하였다. 분석결과 미국 내 흥행성과와 해외를 포함한 전체 흥행성과의 경우 각각 서로 다른 결정요인이 확인되었으며, 제작비 1억불을 기준으로 장르를 구분해 분석할 경우 다수의 선행연구에서 흥행성과의 주요 결정요인으로 확인되었던 개봉스크린 규모의 영향력이 검증되지 않는 모델이 나타났다. 이는 새롭고 좀 더 세밀한 모델을 바탕으로 향후 흥행성과 연구가 진행될 필요가 있음을 보여준다.

• 한국콘텐츠학회논문지
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• 제16권2호
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• pp.618-632
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• 2016

드라마 제작산업의 가격결정 방식은 다중가격 체계를 형성하고 있다. 생산요소 가격은 방송사업자별, 제작주체별, 드라마 장르별로 차별화가 이루어지고 있다. 다중가격 체계에서 가격결정에 영향을 미치는 요인들은 생산요소의 희소성과 대체재의 유무, 제작비 규모, 명성 효과, 경쟁의 정도, 생산요소를 선택하는 주체 등이다. 스타 연기자에게 가격은 자신의 역량을 평가받는 기준으로 작용하는 동시에 자존심이라는 명성과 직결되는 기준으로 인식되고 있다. 이로 인해, 연기자 가격은 기존의 최고 가격을 경쟁자가 뛰어넘으며 경쟁하는 시소효과를 나타내고 있는 반면, 작가 가격은 최고 대우를 받고 있는 특정 작가의 가격 이하에서 제한적으로 상승하는 사다리 효과를 나타내고 있다. 현재는 제작비 규모의 상승 속도가 생산요소 가격의 상승 속도를 따라가지 못하는 상황이기 때문에 런닝개런티 제도를 적용하여 합리적인 시장 가격 형성을 위한 기준이 마련되어야 할 시점이다.

• 신재생에너지
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• 제8권1호
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• pp.8-17
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• 2012

The Korean government pushed ahead various policies to disseminate photovoltaic (PV), wind power, small hydro, bio-fuel, etc. Renewable energy system (RES) budget of the Korean government increased from 118 billion won of 2003 to 876.6 billion won of 2010. The R&D budgetary supports for RES increased by 6.8 times in the period 2003-2010. It is necessary to confirm RES budget expenditure that renewable energy promotion policy makes good performance evaluated in quantity level. This paper made Input-Output Table 2009 contains photovoltaic power generation equipment industry as a dependent sector and analyzed induced production effect by demand of photovoltaic power generation equipment industry. From the empirical analysis result, additional demand in photovoltaic power generation equipment induced 1.932 times of induced production in Korea. Each of industry sector has positive induced production from the additional demand in photovoltaic power generation equipment. Renewable energy promotion in photovoltaic power generation is considered together with industry policy as the option to sustain economic growth.