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데이터마이닝 기법을 활용한 비외감기업의 부실화 유형 분석 (The Pattern Analysis of Financial Distress for Non-audited Firms using Data Mining)

  • 이수현;박정민;이형용
    • 지능정보연구
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    • 제21권4호
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    • pp.111-131
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    • 2015
  • 본 연구에서는 데이터마이닝 기법의 일종인 자기조직화지도(Self-Organizing Map, SOM)를 이용하여 비외감기업의 부실화 유형을 구분하고자 한다. 자기조직화지도는 인공 신경망을 기초로 자율학습을 통해 입력된 값을 유사한 군집끼리 묶어내는 방법으로, 기존의 통계적 군집 분류 방법보다 성능이 뛰어나고, 고차원의 입력데이터를 저차원으로 시각화할 수 있다는 장점 때문에 다양한 분야에서 각광받고 있다. 본 연구에서는 기존 연구의 주요 분석대상이었던 외감기업에 비해 부실화 빈도는 높지만 데이터 수집의 어려움으로 인해 분석대상에서 다소 제외되었던 비외감기업의 부실화 유형에 대해 알아보고, 유형별 구체적인 사례도 소개하고자 한다. 재무자료수집이 가능한 100개의 비외감 부실기업에 대해 분석한 결과, 비외감기업의 부실화 유형은 다섯 가지로 구분되었다. 유형 1은 전체 집단의 약 12%를 차지하며, 수익성, 성장성 등 재무지표가 다른 유형에 비해 열등하였다. 유형 2는 전체 집단의 약 14%로, 유형 1보다는 덜 심각하지만 재무지표가 대체로 열등하였다. 유형 3은 성장성 지표가 열등한 그룹으로 기업간 경쟁이 극심한 가운데 지속적으로 성장하지 못하고 부실화된 경우로 약 30%의 기업이 포함되었다. 유형 4는 성장성은 탁월하나 부채경영 등 과감한 경영으로 인해 유동성 부족이나 현금부족 등의 이유로 부실화된 그룹으로 약 25%의 기업이 포함되었다. 유형 5는 거의 모든 재무지표가 우수한 건전기업으로, 단기적인 경영전략의 실수 또는 중소기업의 특성상 경영자의 개인적 사정으로 부실화 되었을 가능성이 큰 그룹으로 약 18%의 기업이 포함되었다. 본 연구 결과는 부실화 유형을 구분하는데 기존의 통계적 방법이 아닌 자기조직화지도를 이용하였다는 점에서 학문적 의의가 있고, 비외감기업의 재무지표만으로도 1차적인 부실화 징후를 발견할 수 있다는 점에서 실무적 의의가 있다고 할 수 있다.

중심합성계획법에 의한 남부 조생벼 재배요인의 최적조건 구명 (Optimization of Cultivational Conditions of Rice(Oryza sativa L.) by a Central Composite Design Applied to an Early Cultivar in Southern Region)

  • 손길만;김정교;최진용;이유식;박중양
    • 한국작물학회지
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    • 제34권1호
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    • pp.60-73
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    • 1989
  • 수도재배에 있어서 수량은 여러 가지 요인이 복합적으로 작용하여 나타난 반응의 산물이다. 수도의 적정재배조건을 구명하기 위하여 지금까지는 제한된 요인 및 수준에서 시험연구가 수행되어 왔는데, 처리요인수 및 각 요인당 처리수준이 증가될 경우 전체 처리수의 급증으로 시험수행이 어렵게 된다. 본 연구는 이를 극복하고자 조생량 벼 품종 '운봉벼'의 재식주수, 주당본수, 질소시비량, 이앙일, 육묘일수 등 5가지 계량적 재배요인의 최적조건을 구명하기 위한 시험을 수행하고 수량을 Box와 Wilson의 중심합성계획법에 따라 분석하였으며(시험 1), 같은 품종을 공시하여 실험 1과 같은 요인을 Finney의 부분실시법(FFD)과 비교함으로써(시험 2) CCD의 농사시험연구에의 활용가능성을 제시하고자 하였다. 1. 재배조건에 따른 수량반응 수량은 5요인중 4요인의 수준을 중심수준에서 통제하였을 때 각 요인별 최대수량은 중심수준(재식주수, 90수/3.3$m^2$ ; 주당본수, 5본 ; N시비량, 11kg/10a ; 이앙일, 6월 25일 ; 육묘일수, 35일) 부근이었고 각 요인이 양극단수준으로 갈수록 감수하였으며 5요인중 3요인을 중심수준에서 통제하고 난 뒤에 2요인들 간의 상호작용에 의한 수량은 가 수준의 중심부에서 최고치를 보였다. 전체 5개 요인의 상호작용에 의해 나타난 수량의 정상점은 안부점이었다. 2. 두 계획법의 비교 가. CCD에서 수량에 대한 각각의 정상점에서의 재배조건은, 재식주수 107주/3.3$m^2$, 주당본수 4본, 질소시비량 10kg/10a, 이앙일 6월 26일, 육묘일수 33일이었고, 정상점에서의 수량은 439kg/10a으로서 FFD에서의 그것들과 비슷하였다. 나. CCD에 의하면 요인수와 수준수가 많아도 처리조합수를 획기적으로 줄일 수 있었고, 실험재료의 절적, 작업시간의 단축 및 작업의 간편화를 가져왔다. 다. CCD(각 요인별 5수준)는 FFD(각 3수준)에 비하여 수준수가 많았지만 결과를 도해화하기에 편리하였다. 라. 양 계획법에 있어서 수량의 정상점이 안부점인 것으로 보아 요인의 설정시 각 요인 상호간의 이질성을 고려해야 하며, 처리요인의 지나친 증가도 억제되어야 할 것이다. 마. CCD는 극한수준($\pm$2, $\pm$2, $\pm$2, $\pm$2, $\pm$2)의 처리가 없기 때문에 각 요인의 극한수준의 실험영역에 대해서는 적은 정보를 얻었으나. FFD보다는 많은 유익한 정보를 획득할 수 있었다. 따라서, CCD는 획기적으로 처리수를 줄였어도 유익한 정보를 제공하는 것으로 보아, 농사시험연구에 효율적으로 활용할 수 있는 계획적으로 확인되었다.적으로 확인되었다.

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재몰유선택적정황하공동특성대우고객희호적영향(在没有选择的情况下共同特性对于顾客喜好的影响): 조절초점적조절작용(调节焦点的调节作用) (The Effect of Common Features on Consumer Preference for a No-Choice Option: The Moderating Role of Regulatory Focus)

  • Park, Jong-Chul;Kim, Kyung-Jin
    • 마케팅과학연구
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    • 제20권1호
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    • pp.89-97
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    • 2010
  • 本文研究共同特性对于无选择权的影响, 并涉及到了调节焦点理论. 本文主要着眼于这三个因子以及他们之间的关系. 之前的研究已经广泛涉及到这三个方面. 第一, 共同特性影响已经被广为研究. Tversky (1972) 开创了这个理论, EBA 模型: 通过消除方面. 根据这个理论, 消费者在比较的过程中更易于注意特殊的特性, 而忽略共同特性. 最近, 更多的研究开始针对于此模型对于消费者行为的影响. Chernev (1997) 认为增加共同特性可以减少选择距离. 但是, 随后Chernev (2001) 的研究指出共同特性可能是消费者认知上的负担, 所以他们更喜欢启发式的过程而不是系统式的过程. 这些研究提出了一系列问题: 共同特性是否影响顾客选择? 如果是的话, 这些影响是什么样子的? 第二, 一些研究指出没有选择的状况是消费者最好的选择, 他们在犹豫不决时用这种方法回避选择. 其他关于这一理论的研究是时间的压力, 消费者自信, 以及可供选择的数量. 第三, 调节聚焦理论在目前非常流行. 消费者有两个焦点目标: 促进和制止. 促进聚焦主要和希望, 野心, 成功, 获得等有关; 而制止聚焦和责任, 职责, 安全, 规避等有关. 调节聚焦理论预测了顾客的感情, 创造, 态度, 记忆, 表现, 和判断. 而这些都是市场营销研究的领域这些文献为本文的研究提供了一些理论支持. 特别是增加共同特征而不是忽略他们可以增加选择过程中克制消费者的没有选择状况的比重, 其对于促进消费者的作用确实相反的. 本文通过两个试验进行验证. 第一个是2 X 2 组间的设计(共同特性X调节聚焦), 数码相机作为相关的客体. 特别的是, 调节聚焦变量是从11个问题中取得的. 共同特性包括焦距, 重量, 记忆卡, 电池, 而像素和价格作为独特特性. 结果证明了我们的假设, 那就是增加共同特性增加了克制消费者的无选择比重, 而对促进消费者没有作用. 第二个试验被用来复制第一个实验的结果. 这个实验和之前的基本相同, 只有两个方面不同—主要控制和研究客体. 在促进的前提下, 研究对象必须一些词例如: 利润, 野心, 高兴, 成功, 发展等. 在克制的前提下, 他们必学写下坚持, 安全, 保护, 规避, 损失, 责任等词. 实验证明我们假设是成立的. 本研究说明了共同特性对于顾客选择的二重效果. 增加共同特性可以提高或者降低无选择状况. 本文对于理论研究和实践上都有着贡献. 对于市场营销人员来说, 他们可能需要根据顾客的划分来考虑产品的共同特性. 理论上, 研究结果支持共同特性和无选择状况的调节变量. 最后, 本文也有一些不足, 例如过于强调态度的重要性等. 我们希望本文能够为未来的研究做出抛砖引玉的作用.

병원 간호행정 개선을 위한 연구 (A Study for Improvement of Nursing Service Administration)

  • 박정호
    • 대한간호학회지
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    • 제3권1호
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    • pp.13-40
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    • 1972
  • Much has teed changed in the field of hospital administration in the It wake of the rapid development of sciences, techniques ana systematic hospital management. However, we still have a long way to go in organization, in the quality of hospital employees and hospital equipment and facilities, and in financial support in order to achieve proper hospital management. The above factors greatly effect the ability of hospitals to fulfill their obligation in patient care and nursing services. The purpose of this study is to determine the optimal methods of standardization and quality nursing so as to improve present nursing services through investigations and analyses of various problems concerning nursing administration. This study has been undertaken during the six month period from October 1971 to March 1972. The 41 comprehensive hospitals have been selected iron amongst the 139 in the whole country. These have been categorized according-to the specific purposes of their establishment, such as 7 university hospitals, 18 national or public hospitals, 12 religious hospitals and 4 enterprise ones. The following conclusions have been acquired thus far from information obtained through interviews with nursing directors who are in charge of the nursing administration in each hospital, and further investigations concerning the purposes of establishment, the organization, personnel arrangements, working conditions, practices of service, and budgets of the nursing service department. 1. The nursing administration along with its activities in this country has been uncritical1y adopted from that of the developed countries. It is necessary for us to re-establish a new medical and nursing system which is adequate for our social environments through continuous study and research. 2. The survey shows that the 7 university hospitals were chiefly concerned with education, medical care and research; the 18 national or public hospitals with medical care, public health and charity work; the 2 religious hospitals with medical care, charity and missionary works; and the 4 enterprise hospitals with public health, medical care and charity works. In general, the main purposes of the hospitals were those of charity organizations in the pursuit of medical care, education and public benefits. 3. The survey shows that in general hospital facilities rate 64 per cent and medical care 60 per-cent against a 100 per cent optimum basis in accordance with the medical treatment law and approved criteria for training hospitals. In these respects, university hospitals have achieved the highest standards, followed by religious ones, enterprise ones, and national or public ones in that order. 4. The ages of nursing directors range from 30 to 50. The level of education achieved by most of the directors is that of graduation from a nursing technical high school and a three year nursing junior college; a very few have graduated from college or have taken graduate courses. 5. As for the career tenure of nurses in the hospitals: one-third of the nurses, or 38 per cent, have worked less than one year; those in the category of one year to two represent 24 pet cent. This means that a total of 62 per cent of the career nurses have been practicing their profession for less than two years. Career nurses with over 5 years experience number only 16 per cent: therefore the efficiency of nursing services has been rated very low. 6. As for the standard of education of the nurses: 62 per cent of them have taken a three year course of nursing in junior colleges, and 22 per cent in nursing technical high schools. College graduate nurses come up to only 15 per cent; and those with graduate course only 0.4 per cent. This indicates that most of the nurses are front nursing technical high schools and three year nursing junior colleges. Accordingly, it is advisable that nursing services be divided according to their functions, such as professional, technical nurses and nurse's aides. 7. The survey also shows that the purpose of nursing service administration in the hospitals has been regulated in writing in 74 per cent of the hospitals and not regulated in writing in 26 per cent of the hospitals. The general purposes of nursing are as follows: patient care, assistance in medical care and education. The main purpose of these nursing services is to establish proper operational and personnel management which focus on in-service education. 8. The nursing service departments belong to the medical departments in almost 60 per cent of the hospitals. Even though the nursing service department is formally separated, about 24 per cent of the hospitals regard it as a functional unit in the medical department. Only 5 per cent of the hospitals keep the department as a separate one. To the contrary, approximately 12 per cent of the hospitals have not established a nursing service department at all but surbodinate it to the other department. In this respect, it is required that a new hospital organization be made to acknowledge the independent function of the nursing department. In 76 per cent of the hospitals they have advisory committees under the nursing department, such as a dormitory self·regulating committee, an in-service education committee and a nursing procedure and policy committee. 9. Personnel arrangement and working conditions of nurses 1) The ratio of nurses to patients is as follows: In university hospitals, 1 to 2.9 for hospitalized patients and 1 to 4.0 for out-patients; in religious hospitals, 1 to 2.3 for hospitalized patients and 1 to 5.4 for out-patients. Grouped together this indicates that one nurse covers 2.2 hospitalized patients and 4.3 out-patients on a daily basis. The current medical treatment law stipulates that one nurse should care for 2.5 hospitalized patients or 30.0 out-patients. Therefore the statistics indicate that nursing services are being peformed with an insufficient number of nurses to cover out-patients. The current law concerns the minimum number of nurses and disregards the required number of nurses for operation rooms, recovery rooms, delivery rooms, new-born baby rooms, central supply rooms and emergency rooms. Accordingly, tile medical treatment law has been requested to be amended. 2) The ratio of doctors to nurses: In university hospitals, the ratio is 1 to 1.1; in national of public hospitals, 1 to 0.8; in religious hospitals 1 to 0.5; and in private hospitals 1 to 0.7. The average ratio is 1 to 0.8; generally the ideal ratio is 3 to 1. Since the number of doctors working in hospitals has been recently increasing, the nursing services have consequently teen overloaded, sacrificing the services to the patients. 3) The ratio of nurses to clerical staff is 1 to 0.4. However, the ideal ratio is 5 to 1, that is, 1 to 0.2. This means that clerical personnel far outnumber the nursing staff. 4) The ratio of nurses to nurse's-aides; The average 2.5 to 1 indicates that most of the nursing service are delegated to nurse's-aides owing to the shortage of registered nurses. This is the main cause of the deterioration in the quality of nursing services. It is a real problem in the guest for better nursing services that certain hospitals employ a disproportionate number of nurse's-aides in order to meet financial requirements. 5) As for the working conditions, most of hospitals employ a three-shift day with 8 hours of duty each. However, certain hospitals still use two shifts a day. 6) As for the working environment, most of the hospitals lack welfare and hygienic facilities. 7) The salary basis is the highest in the private university hospitals, with enterprise hospitals next and religious hospitals and national or public ones lowest. 8) Method of employment is made through paper screening, and further that the appointment of nurses is conditional upon the favorable opinion of the nursing directors. 9) The unemployment ratio for one year in 1971 averaged 29 per cent. The reasons for unemployment indicate that the highest is because of marriage up to 40 per cent, and next is because of overseas employment. This high unemployment ratio further causes the deterioration of efficiency in nursing services and supplementary activities. The hospital authorities concerned should take this matter into a jeep consideration in order to reduce unemployment. 10) The importance of in-service education is well recognized and established. 1% has been noted that on the-job nurses. training has been most active, with nursing directors taking charge of the orientation programs of newly employed nurses. However, it is most necessary that a comprehensive study be made of instructors, contents and methods of education with a separate section for in-service education. 10. Nursing services'activities 1) Division of services and job descriptions are urgently required. 81 per rent of the hospitals keep written regulations of services in accordance with nursing service manuals. 19 per cent of the hospitals do not keep written regulations. Most of hospitals delegate to the nursing directors or certain supervisors the power of stipulating service regulations. In 21 per cent of the total hospitals they have policy committees, standardization committees and advisory committees to proceed with the stipulation of regulations. 2) Approximately 81 per cent of the hospitals have service channels in which directors, supervisors, head nurses and staff nurses perform their appropriate services according to the service plans and make up the service reports. In approximately 19 per cent of the hospitals the staff perform their nursing services without utilizing the above channels. 3) In the performance of nursing services, a ward manual is considered the most important one to be utilized in about 32 percent of hospitals. 25 per cent of hospitals indicate they use a kardex; 17 per cent use ward-rounding, and others take advantage of work sheets or coordination with other departments through conferences. 4) In about 78 per cent of hospitals they have records which indicate the status of personnel, and in 22 per cent they have not. 5) It has been advised that morale among nurses may be increased, ensuring more efficient services, by their being able to exchange opinions and views with each other. 6) The satisfactory performance of nursing services rely on the following factors to the degree indicated: approximately 32 per cent to the systematic nursing activities and services; 27 per cent to the head nurses ability for nursing diagnosis; 22 per cent to an effective supervisory system; 16 per cent to the hospital facilities and proper supply, and 3 per cent to effective in·service education. This means that nurses, supervisors, head nurses and directors play the most important roles in the performance of nursing services. 11. About 87 per cent of the hospitals do not have separate budgets for their nursing departments, and only 13 per cent of the hospitals have separate budgets. It is recommended that the planning and execution of the nursing administration be delegated to the pertinent administrators in order to bring about improved proved performances and activities in nursing services.

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