• 유통과학연구
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• 제21권12호
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• pp.71-81
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• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• 한국가스학회:학술대회논문집
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• 한국가스학회 1998년도 추계학술발표회 논문집
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• pp.9-12
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• 1998

• Journal of East Asia Management
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• 제4권1호
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• pp.53-77
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• 2023

Modern company faces an uncertain future and a competitive environment and are seeking new technologies and creative products to ensure the corporate growth and survival in the market through continuous innovation. "University Industry Cooperation(UIC)" is a point of contact for overcoming the crisis faced by companies and universities in this era and a cooperation platform for mutual prosperity. As a subsidiary of a university, "Technology Holding Company(THC)" is attracting attention as a new window for UIC in Korea. The role of THC is to establish and foster the business opportunities of their subsidiaries and to return investment profits to the university ecosystem again. But recently, the life cycle of technology is getting shorter, and the development cost is steadily increasing. In particular, with the increase of hybrid projects based on convergence and combination, the risk of conducting research(R&D) and new product development(NPD) projects is gradually increasing. A PMO refers to a project management organization that can contribute to improving the success rate of projects with increasing uncertainty by supporting project visibility and appropriate decision-making. The purpose of this study is to raise a research question on whether THC's corporate performance can be improved when "Project Management System(PMO Service)" is introduced into the subsidiary incubation system of THC. This study proposes several research methods to identify the relationship between the introduction of PMO and the corporate performance of THC.

• 한국항해항만학회지
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• 제38권2호
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• pp.141-146
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• 2014

2014년 1월부터 아 태지역 Tokyo-MOU에서는 새로운 점검체제인 NIR를 도입하여 항만국통제(PSC)를 시행하고 있다. NIR의 가장 큰 특징은 기존 TF방식과 달리 회사의 안전관리수준까지 평가하여 선박의 위험도 수준을 고위험, 표준위험, 저위험 선박 등 3단계로 분류하고 그 수준에 따라 PSC 점검주기를 달리하는 것이다. 특히, 국제안전경영(ISM)코드의 안전관리체제(SMS)와 관련된 결함과 6개이상의 결함수, 출항정지이력 등은 선박의 위험도수준 평가에 큰 영향을 미치게 되었다. 이에 따라 선박과 회사들은 변화된 PSC환경에 대비하기 위하여 종전과는 다른 안전관리체제의 적절한 이행과 시스템 보장이 각별히 요구된다. 정부대행기관 및 주관청에서도 기존과는 다른 새로운 PSC 대응방안이 필요하다. 구체적으로는 선박과 회사간 유기적인 협력과 지원체제 강화, 심사주체와 객체의 변경을 통한 타성 극복, 정부대행기관에 대한 주관청의 관리감독 강화 그리고 민 관 협력체제 운영을 위한 네트워크 구축 등의 방안이 있다.

• 한국항해항만학회지
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• 제34권3호
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• pp.243-249
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• 2010

오늘날 해운산업분야에서 선박관리업의 역할과 중요성은 날로 확대되고 있다. 과거 해운경기의 불황을 거치면서 다수의 해운선사들은 비용의 상승 및 선원의 공급 불안정 등의 이유로 선원관리 분야의 아웃소싱을 시도하게 되었다. 이에 따라 해운산업에서도 분업화와 전문화가 활발해지면서 국내외 선박관리기업의 경쟁이 심화되고 있다. 경쟁시대에 생존을 위해서는 국내외 해운산업의 환경변화 및 선박관리업의 현황에 대한 정확한 이해와 경쟁력 제고를 위한 요인의 파악이 시급하다. 본 연구에서는 의사결정문제를 다루는 방법으로 다양한 대안 중에서 최적의 선택대안을 도출할 때 사용하는 계층분석적 의사결정방법(AHP)를 사용하여 우리나라 선박관리기업의 경쟁력 요인 우선순위를 도출하고자 한다. 분석 결과 선박관리업의 기업경쟁력 평가 요인에서 가장 중요하게 고려해야 할 사항은 인적자원 요인으로, 이것은 우수한 선원의 학보와 우수한 해기품질을 가진 육상의 관리요원을 확보하는 것이 중요하다는 것을 알 수 있다. 본 연구는 기업경쟁력에 관한 이론을 정립하는데 기여하며, 특히 선박관리기업의 경쟁력 요인을 도출함으로써 선박관리기업의 경쟁력 제고를 위한 경영전략 수립에 기여할 것으로 판단된다.

• 산업진흥연구
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• 제7권1호
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• pp.9-15
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• 2022

본 연구는 한국 커피산업에서 경쟁력 있는 기업인 스타벅스의 성장배경을 분석하고자 하였다. 이에 STEEP 분석기법을 활용하여 기업이 보유한 각각의 경쟁력을 분석하고 결과를 경쟁력 요소를 도출하고자 하였다. 연구 결과는 다음과 같다. 사회적인 측면을 살펴보면 경제성장에 따른 생활수준이 높아져옴에 따라 여성에 경제적 활동이 기폭제 역할을 해왔다. 또한 과거 커피문화의 경우 자판기 믹스커피 문화에서 문화공간적인 측면을 강조하는 소비시장으로 변모함을 간파해온 스타벅스 대응전략이 유효하였다. 기술적인 측면을 살펴보면 프랜차이점 원두 맛에 일률적 표준화를 확보하여 편차를 줄여왔으며 매장을 직영으로 운영함으로서 표준화된 운영 시스템 운영이 가능하였다. 그리고 경제적인 측면을 살펴보면, 커피 소비시장이 확장세를 이어옴에 따라 시장전체 크기 또한 비례적으로 커져 안정적인 성장환경이 형성되어왔다는 점이다. 마지막으로 환경적, 정책적 측면을 살펴보면, 최근 친환경성을 강조한 정책방향을 간파하고 시장 선두기업으로서 친환경 기업으로서의 정책 활동에 기초한 마케팅 전략방향이 주요해왔다는 점이다.

• 한국산업보건학회지
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• 제21권3호
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• pp.128-138
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• 2011

Objectives: It has been pointed out that there are problems in handling and managing chemicals due to trade secrets of Material Safety Data Sheet(MSDS). To date, some company intentionally leave out of several parts and use an inaccurate expression in MSDS. In particular, with the result of the inspection of the government and labour community, it is required that the 2nd section in MSDS included the composition and information on ingredients has to be provided with comprehensive expression to secure more reliability. Methods: Therefore, this study is aimed: 1) to recognize the current status of trade secrets of MSDS in workplaces with both domestic manufacturers of chemical products and multinational corporations; 2) to make contributions to prevention of the industrial accidents by providing the accurate information of MSDS; 3) to improve the risk communication system related with chemicals; 4) to impress workers on the importance of right of known for MSDS. With the result we analyzed the status of trade secrets in MSDS in 73 companies, such as petrochemistry production, paint production, metal processing oil production, detergent production, and international company related with chemicals, we have found that 38,150 (45.5%) have the trade secrets parts in the total number of 83,832 in MSDS. Also, based on the 288 MSDS gathered by the Occupational Safety and Health Research Institute (OSHRI) from 2005 to 2009, 41.7% of the MSDS are classified into the trade secrets. Conclusions: Therefore, to procure an assurance system of MSDS, we suggest that a MSDS picking up and checking system be legislated in the Occupational Safety and Health Act to protect workers from the unidentified chemical hazards due to the secret trade of MSDS.

• Bulletin of the Korean Chemical Society
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• 제30권11호
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• pp.2589-2594
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• 2009

Aging phenomena of plasma polymer films were studied by using the surface analysis techniques of contact angle measurement, X-ray photoelectron spectroscopy (XPS), time-of-flight secondary ion mass spectrometry (TOFSIMS), and atomic force microscopy (AFM). The polymer films were grown on an aluminum substrate by using a plasma polymerization method from a gas mixture of acetylene and helium, and the films were subsequently modified to have a hydrophilic surface by oxygen plasma treatment. Aging of the polymer films was examined by exposing the samples to water and air environments. The aging process increased the hydrophobicity of the surface, as revealed by an increase in the advancing contact angle of water. XPS analysis showed that the population of oxygen-containing polar groups increased due to the uptake of oxygen during the aging, whereas TOF-SIMS analysis revealed a decrease in the polar group population in the uppermost surface layer. The results suggest that the change in surface property from hydrophilic to hydrophobic nature results from the restructuring of polymer chains near the surface, rather than compositional change of the surface. Oxidative degradation may enhance the mobility and the restructuring process of polymer chains.

• Journal of Electrical Engineering and Technology
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• 제11권2호
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• pp.320-328
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• 2016

The introduction of renewable energy sources into the AC grid can change and weaken the strength of the grid, which will in turn affect the stability and robustness of the doubly-fed induction generator (DFIG) wind farm. When integrated with weak grids, the DFIG wind turbine with vector power control often suffers from poor performance and robustness, while the DFIG wind turbine with synchronized control provides better stability. This paper investigates the critical short circuit ratios of DFIG wind turbine with vector power control and synchronized control, to analyze the stability boundary of the DFIG wind turbine. Frequency domain methods based on sensitivity and complementary sensitivity of transfer matrix are used to investigate the stability boundary conditions. The critical capacity of DFIG wind farm with conventional vector power control at a certain point of common coupling (PCC) is obtained and is further increased by employing synchronized control properly. The stability boundary is validated by electromagnetic transient simulation of an offshore wind farm connected to a real regional grid.

• Journal of Electrical Engineering and Technology
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• 제13권6호
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• pp.2168-2177
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• 2018

The unavoidable forecast error of wind power is one of the biggest obstacles for wind farms to participate in day-ahead electricity market. To mitigate the deviation from forecast, installation of energy storage system (ESS) is considered. An accurate model of wind power forecast error is fundamental for ESS sizing. However, previous study shows that the error distribution has variable kurtosis and fat tails, and insufficient measurement data of wind farms would add to the difficulty of modeling. This paper presents a comprehensive way that makes the use of mixed skewness model (MSM) and copula theory to give a better approximation for the distribution of forecast error, and it remains valid even if the dataset is not so well documented. The model is then used to optimize the ESS power and capacity aiming to pay the minimal extra cost. Results show the effectiveness of the new model for finding the optimal size of ESS and increasing the economic benefit.