• 아태비즈니스연구
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• 제9권4호
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• pp.137-155
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• 2018

It has been reported that there is a significant positive relationship between the unexpected earnings on the earnings announcement date and the cumulative abnormal returns following the earnings announcement date. This study investigates whether the results of prior studies are because the public announcement of shareholders' meeting date was selected as the event date instead of either the preliminary earnings disclosure date or the profit/loss change announcement date. The results of this study are as follows. First, post-earnings-announcement drift(PEAD) occurs when unexpected earnings were computed based on the prior period earnings and the public announcement of the shareholders' meeting date as the profit disclosure date. Second, when analyzing the PEAD with the unexpected earnings calculated using the financial analysts' forecasts, no PEAD has been found both on the date of the shareholders' meeting and the earlier date of the preliminary earnings disclosure, profit/loss change announcement, or the public announcement of the shareholders' meeting. Foster et al. (1984) analyze the PEAD using time series model and earnings forecasting model and suggest that the PEAD appears only in the time series model. In this study, too, in the case of using analysts' profit forecasts, the lack of the PEAD shows that the PEAD can be changed according to the method of measuring the unexpected earnings.

• 대한통합의학회지
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• 제6권3호
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• pp.43-57
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• 2018

Purpose : The act of reporting child abuse by people obliged to report child abuse is a way to detect long-term incidents of child abuse in early stages and to prevent a vicious cycle of social crimes. Thus, this study intends to enhance the reporting of child abuse through a study on the perception of people obliged to report child abuse through the public service announcement on child abuse. Methods : First, in order to identify the demographic characteristics of the subjects, the frequency and percentage were calculated. Second, in order to verify the reliability of the variables, Cronbach ${\alpha}$ was calculated. Third, in order to examine the perception of people obliged to report child abuse and the perception of reporting, a t-test (verification) and One-way ANOVA were conducted. Fourth, in order to identify the relationship between variables, a Correlation analysis was conducted. Result : The results show that people obliged to report child abuse did not perceive the public service announcement on child abuse positively and it varied depending on their jobs. The correlation between the public service announcement on child abuse and sub-factor of perceptions of reporting showed that a positive correlation was found in reliability, interest, understanding, perceiving the public service announcement on child abuse, perceiving severity and effectiveness, whereas a negative correlation was found in perceiving hazards. Conclusion : The education for preventing child abuse is required by the job type of people obliged to report. It is necessary to convey the message of effective public service announcement. The public service announcements on child abuse must be nationwide and long-term projects.

• 대한토목학회논문집
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• 제34권4호
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• pp.1327-1334
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• 2014

도로, 철도, 하천 등 선형형태 사회기반시설물 사업들은 일반적으로 행정구역을 가로지르고, 길이는 수 km에서 수백 km 이상이며 폭이 좁고 길이가 긴 사업들로 사업승인을 위한 지형도면고시 작성을 위해 낱장 도곽 형태가 아닌 연속지적도를 사용한다. 2009년에 제정된 통합법인 측량 수로조사 및 지적에 관한법률은 사업승인을 위한 설계 및 시공도서 작성과 지형도의 좌표계를 세계측지계를 적용하도록 하고 있다. 그러나 통합법 부칙 제5조에 따라 지적은 지역좌표계를 유지하고 있어 연속지적도를 이용한 지형도면고시 내용의 기술적 오류가 발생한 경우 행정처분으로서 고시의 효력 여부, 그리고 토지경계에 대한 책임 문제가 제기되고 있다. 본 연구에서는 그 원인을 분석하고 선형형태 사업의 특성을 고려한 좌표변환 및 보정을 실시한 후, 그 결과를 기존에 구축된 연속지적도에 반영, 지형도면고시 절차 개선으로 이어질 수 있도록 제시하였다.

• 경영과정보연구
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• 제7권
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• 지적과 국토정보
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• 제45권2호
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• pp.27-44
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• 2015

본 연구에서는 조정금 산정필지에 대해 서로 다른 기준을 적용했을 경우, 실제로 금액의 차이가 얼마나 발생하는지 분석하였다. 농촌지역을 대표하는 토지특성에 따라 개별공시지가와 감정평가액 기준의 조정금 차이를 비교한 결과, 개별공시지가에 비해 감정평가액의 비율은 평균 1.46배 높은 것으로 분석되었다. 이를 통해 두 농촌지역에서 서로 다른 기준으로 조정금을 산정할 경우, 토지특성에 따라 조정금 수준에 차이가 발생하고, 동일지역 내에서도 개별공시지가가 존재하는 토지와 존재하지 않는 토지 사이에 불형평한 조정금이 산정될 수 있음을 알 수 있다. 즉, 조정금 산정 시 합리적인 기준이 정해지지 않으면 형평성에 문제를 일으켜 국민의 재산권 침해 및 지방정부의 재정에 부정적 영향을 가져올 수 있으며, 원활한 지적재조사사업을 방해하는 요인으로 작용할 것으로 판단된다.

• 지식경영연구
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• 제5권1호
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• pp.39-56
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• 2004

Mergers and Acquisitions(M&A) have long played an important role in the growth of firm. M&A has been considered a effective strategy for Korean government to restructure industry. Previous studies provided mixed results on the synergy effect of M&A This study provides investigation on 39 mergers occurred over the sample period from 2000 to 2001. In this study, event study methodology arc used to calculate abnormal return(AR) and cumulative abnormal return(CAR) based on mean-adjusted model. The testing period of this study from date -30 through date +30, where date zero is the date of the first public announcement of the merger. The empirical results in this study can be summarized as follows. First, the return rates of KOSDAQ registered firms with M&A appears higher than that of KSE listed firms. This means that public announcement of M&A is more influential on stock price for KOSDAQ registered firms than KSE listed firms. Second, The difference between actual merging price and fair value is significant in KSE listed firms and KOSDAQ registered firms. This means that the investors take M&A of KOSDAQ registered firms as a good news. Third, the impact on the market prices of merging firms take place after the first public announcement of the merger in KSE registered firms. But the impact on the market prices take place not only merging firms but also merged firms in KOSDAQ registered firms. This result shows that the investors recognize a M&A is a strategy of technology transfer in small & venture business.

• 통상정보연구
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• 제7권4호
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• pp.325-349
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• 2005

One aspect of the globalization of the financial market after the 1980s is represented by the concurrent monetarization of the national stock markets. As the IR activity is regarded as a new financial productivity measure, the IR activity in the stock market is being emphasized domestically and internationally. This study analyzes domestic IR activities and compares them with foreign IR activities. Specifically the "road show", a typical IR activity, which is known to resolve the information asymmetry between the firm and the investors is analyzed to see the extent of the their value increase impact on the firm. The study employs domestic and international firms that publicly announced "road shows" after April 2004. Event studies are done to see the existence of abnormal return after the public announcement of road shows. Domestic firms were found to have positive IR impacts on the stock prices, but international firms were found to have negative IR impacts on the stock prices. Also it was found that international public announcement of the road show have stronger positive impact on the stock price than domestic public announcement. The investigation of the statistically significant difference of CAR before and after the fair public announcement enforcement rule showed that the positive CAR impact is strengthened after the adoption of the rule. The conclusion is that increase of the firm value after the road show implies that the information asymmetry is reduced by the active IR actions on the firm side. The policy implication is that we have to reassure the understanding of the role of the IR activities. Specifically Korean firms may have to encourage IR activities to share the information of the firms with the investors, which may result in the trustworthy relationship between the firms and investors.

• 보건교육건강증진학회지
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• 제32권2호
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• pp.1-13
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• 2015

Objectives: This study was conducted to investigate derived factors associated with a public service announcement on handwashing to evaluate the effect of this announcement. Methods: In early september, 1,000 persons over 19 years old was investigated by Computer Aided Telephone Interview, at last 993 persons for analysis. Outcomes were the exposure to the public service announcements on handwashing, the comprehension of this announcements, the intention of behavioral change and the practice of handwashing. Results: In particular, the proportion of exposure is more women and highly educated. The comprehension of the announcement was no statistically significant difference. The intention of behavior change showed higher in workers and understanding of the announcements. The practice of handwashing is higher in women and lower in student/unemployed. There was no difference in practice in accordance with the exposure, the comprehension and the intention of behavioral change. Conclusions: About the comprehension of the announcements and the intention of behavioral change, the effects of the public service announcements on handwashing can be very positive. But it does not affect the actual practice of hand washing. The handwashing promotion programs will have to devise a strategy and structure, operation method considering realistic and scalable platform.

• 한국항해항만학회지
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• 제32권3호
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• pp.257-264
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• 2008

이 연구는 수상에 건설되는 해양건축물의 재산권 공시제도의 문제점을 파악하고 개선안을 제시하기 위한 연구이다. 먼저 해양건축물을 둘러싼 현황을 파악하고 미래를 전망하며 다음으로 해양건축물의 개념과 관련된 법제도를 검토한다. 해양건축물의 재산권 공시제도와 관련하여 현황과 문제점을 파악하며 각종 물건의 공시제도를 검토한다. 마지막으로 해양건축물의 재산권 공시제도 정비방안을 제시한다. 연구 결론으로서 해양건축물 공시제도는 고정식과 부유식 구조물로 나누어 적합한 공시제도를 제안한다. 고정식 구조물은 현행 건축법을 보완 수정하여 부동산등기제도를 활용하며 부유식 구조물은 새로운 법을 제정하여 등록원부와 같은 공적장부를 통한 등록제도를 도입하는 것이 필요하다. 해양건축물이 활성화되고 이를 기반으로 해양산업이 발달하기 위해서는 해양건축물에 관한 소유권 취득과 담보물권 설정 등 재산권 행사를 용이하게 하기 위해 해양건축물의 재산권 공시제도가 속히 마련되어야 한다.

• 한국융합학회논문지
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• 제9권8호
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• pp.53-60
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• 2018

국내 공공전자조달은 국내외에 우수성을 인정받고 있다. 하지만 수요기관이 발주 시 조달업체가 관련 공고를 일일이 확인하거나, 전체 조달공고현황을 한눈에 파악하기에는 어려움이 있다. 그에 따라 본 논문에서는 효과적인 전자조달시스템의 활용을 위해 빅데이터 기술인 HDFS와 아파치 스파크 기술, 협업필터링 기술을 이용하여, 조달공고 추천서비스와 조달공고 계약 트렌드 분석 서비스 구현을 통한 전자조달공고 분석지원 시스템을 개발하였다. 조달공고 추천서비스는 조달업체의 특성과 성격에 맞는 공고를 추천함에 따라 조달업체가 일일이 공고를 검색하는 수고를 덜어 줄 수 있으며, 조달 공고 계약 트렌드 분석 서비스는 조달 공고/계약 정보를 시각화하여 조달업체와 수요기관에게 전자조달의 분석정보를 한눈에 확인할 수 있도록 구현하였다.