• 농촌계획
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• 제12권4호
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• pp.23-32
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• 2006

Recently, Owing to booming of leisure activities and national enforcement of 5-day workweek system, Korean government has been promoting rural tourism policy of which operating project's title is Green Rural Experience Village, Rural Traditional Theme Village, etc. In this study, ken investigation result on Green Rural Experience Village sites, an estimation model of returns by green-tourism activities was developed. The model was constructed through factor analysis and regression analysis method. Regression model developed can estimate green-tourism revenue by investment budget, homepage preengagement sales, homepage visitors, capacity of eating and drinking facilities, capacity of lodging facilities. The model developed was applied in sample villages. With these results, estimation revenue was recorded average 138.3% of survey revenue, and statistical significance was good(correlation coefficient $R^2$ = 0.8255, level of significance : 0.000), and the range of relative error was recorded largely from -7.1% to 158.6%, and average relative error was 38.3% and good. And, the model developed in this study have the critical point in aspects of insufficient data, but the results will be used in green-tourism policies and projects, and revenue estimation about each village in the present and future is limited, but in province or the whole country the application is good.

• 상하수도학회지
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• 제31권3호
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• pp.237-248
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• 2017

The estimation method of economical leakage management target utilized upon planning business for improvement of revenue water ratio in South Korea is presented and applicability of methods developed in this study is assessed through application on site. With a consideration of revenue water ratio in application target area, estimation method of long-term economical leakage management target is applied. Three leakage reduction methods such as replacement of residual aged pipe, leakage investigation and restoration and water pressure management are applied with a consideration of characteristics of site. Due to difficulty of obtaining data, analysis of cost/benefit by leakage reduction methods is performed by applying method of leakages estimation equation among statistical methods. As a result of application, revenue water ratio corresponding to long-term economical leakage management target is 91.6 %.

• 융합경영연구
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• 제6권3호
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• pp.14-25
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• 2018

Purpose - Taxes cover all aspects of society, especially in terms of resource allocation and economic growth. In reality, the tax revenue is often used to measure the quality of a country's economy. The relationship between tax revenue and economic growth has been paid much attention by academic circles. Due to this background, this paper attempts to investigate the mutual effect between tax revenue and economic growth. Research design, data, and Methodology - The annual datum form 1980 to 2017 are employed to conduct an empirical analysis under the vector error correction model. In this paper, the GDP is treated as an independent variable. The tax revenue is treated as a dependent variable. Furthermore, a menu of statistic approaches will be used to testify the mutual effect between tax revenue and economic growth. Results - Via the co-integration test, the results report that the tax revenue has a positive effect on economic growth in the long run. Through the vector error correction estimation, the results also report that the tax revenue also has a positive effect on economic growth in the short run. Conclusions - This paper provides a view that the tax revenue is a kind of a determinant to promote economic growth. Therefore, the China's government should pay much attention to the improvement of tax revenue system so as to maintain a high-speed economic growth.

• 한국통신학회논문지
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• 제34권3B호
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• pp.288-303
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• 2009

In the near future it is foreseen that a genuine multimedia service over the WiMAX system is provided in a worldwide manner by exploiting the QoS technologies introduced in the wireless and wired broadband network. In this work we propose a pricing scheme for the multimedia service over the generic WiMAX system that supports a full QoS functionality. We assume real-time services such as the voice and video as well as the nonreal-time service such as the conventional high-speed data, and we propose a pricing and charging scheme for those services by investigating the inherent characteristics of those services and the multiple-class of QoS-service provided to them. After that we propose a method to compute expected revenue that is obtained from the WiMAX system by using an analytic method to estimate the usage of the bandwidth resources for the different class of services. Via numerical experiment, we verify the implication of the work.

• 보건행정학회지
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• 제25권3호
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• pp.240-251
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• 2015

Background: Dentist's income is quite variable. We investigate the factors underlying the distribution of dental revenue and dentist income. Methods: Financial and structural variables of private dental practices(N=13,967) were examined with 2010 Economic Census microdata which include non-insurance revenue. We conducted quantile regression method(QRM) and ordinary least square(OLS) in treating skewness and heteroskedasticity of distributions. The effective estimation for the upper and lower range of distribution becomes possible by QRM. Results: Mid-career dentists are shown to have higher revenue and income. Male dentists achieve the higher revenue and income than female dentists in all quantiles. Group practices show lower income per owner than solo practices significantly. The revenue and income are increased with increasing size of clinics. The high cost in renting the clinic office is found to have a big positive effect on the revenue but a little positive effect on the income. Interestingly the density of dentists shows negative effect on the lowest quantile of the revenue but positive effect on the highest quantile. The lowest quantile of the revenue in the capital areas have the relatively high revenue. The lowest quantile of the income in metropolitan city show higher income than those in other areas significantly. Conclusion: The suggested QRM is shown to have more effective and efficient tool in finding out determinants of dentists' revenue and income of our concern. The results of this study are expected to be employed for dentists preparing for the opening practices in their organizational settings and locational selections. The distributional efficiency of dental human resources could be accomplished if policy makers guide dentists with this knowledge.

• 산업경영시스템학회지
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• 제41권2호
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• pp.153-158
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• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

• 기술혁신연구
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• 제25권4호
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• pp.239-261
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• 2017

본 연구는 제품혁신에 초점을 맞추어 기술혁신이 기업의 수익과 재무안정성에 미치는 영향을 분석하고 기업의 지속성장을 위한 전략적 시사점을 도출하는 데 목적이 있다. 제품혁신은 신제품개발 및 도입으로 정의한다. 기업의 수익은 종업원 1인당 매출액과 매출액 증가율로 측정하고, 재무안정성은 자기자본대비 부채비율과 유동비율로 측정한다. 실증분석은 제품혁신의 내생성을 고려하여 2단계 추정법을 사용하였고, 분석자료는 "인적자본기업패널(HCCP)"의 1차(2005년)~6차(2015년) 자료와 한국신용평가(주)의 기업재무자료를 병합한 자료이다. 분석결과에 의하면, 제품혁신은 기업의 지식자본스톡과 인적자원투자, 시장선도전략 등에 영향을 받으며, 제품혁신이 활발히 이루어지는 기업일수록 1인당 매출액과 매출액 증가율이 높고 부채비율은 낮으며 유동비율이 높다. 이러한 분석결과는 기술혁신투자와 이를 통한 제품혁신이 기업의 단기수익 창출 및 장기적인 재무안정성을 촉진하는 중요한 전략이라는 것을 의미한다.

• 상하수도학회지
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• 제37권6호
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• pp.409-423
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• 2023

In this study, we analyzed how the revenue water ratio(RWR) is affected by changes in conditions of the water supply area, such as the ratio of aging pipes, maintenance conditions, and revenue water. As a result of analyzing the impact of pipe aging and maintenance conditions on the RWR, it was confirmed that the RWR could be decreased if the pipe replacement project to improve the aging pipe ratio was not carried out and proper maintenance costs were not secured. It was also confirmed that an increase in the revenue water could be operated to facilitate the achievement of the project's target RWR. In contrast, a decrease in the revenue water due to a population reduction could affect the failure of the target RWR. In addition to analyzing the causes of variation in the RWR, the calculation of estimated project costs was considered by using leakage reduction instead of RWR from recent RWR improvement project cost data. From this analysis, it was reviewed whether the project costs planned to achieve the target RWR of the RWR improvement project in A city were appropriate. In conclusion, the RWR could be affected by variations in the ratio of aging pipes, maintenance conditions, and revenue water, and it was reasonable to consider not only the construction input but also the input related to RWR improvement, such as leakage reduction, when calculating the project cost.

• 경영과정보연구
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• 제36권3호
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• pp.151-165
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• 2017

본 연구는 수주산업 기업의 진행기준 수익인식 방법이 재무분석가 이익 예측 정보에 미치는 영향을 분석한다. 구체적으로 미청구공사 계정 잔액 보고여부 및 잔액 수준에 따라 달라지는 재무분석가 이익예측 정보의 특성을 살펴보았다. 미청구공사 계정 정보는 K-IFRS 도입 이후부터 제공되고 있으므로, 본 연구는 2010년부터 2014년까지 한국거래소에 상장된 기업 중 수주산업에 속한 453개 기업-연도 표본을 대상으로 분석하였다. 분석결과, 미청구공사 계정 잔액이 존재하는 기업은 미청구공사 계정 잔액이 없는 기업에 비해 재무분석가 이익예측 정보의 정확성이 낮았고, 더불어 미청구공사 보고금액의 수준이 높아질 경우 재무분석가 이익예측 정보의 정확성이 감소됨을 확인하였다. 미청구공사 계정은 수주업체 수익(진행률) 인식이 발주자의 수익 인정 시점(실제진척도) 보다 먼저 인식될 경우 생성된다. 이는 진행률 측정 시 경영자의 재량적인 판단과 추정이 가능하기 때문이며, 결국 실제진척도와 진행률의 차이는 재무제표의 예측가치를 하락시킨다. 따라서 진행기준에 의한 수익인식 방법을 적용 시 미청구공사 잔액을 보고한 기업의 경우, 재무분석가의 이익예측은 보다 어려울 수 있음을 본 연구의 결과가 보여준다. 추가적으로 미청구공사 계정잔액을 보고한 기업은 재무분석가의 이익예측 성향이 낙관적인 것으로 나타났다. 본 연구는 경영자에게는 실제진척도를 반영할 수 있는 진행률 측정 방식의 도입과 더불어 진행률 측정시에 자의적인 조정과 추정을 줄이는 노력을 제안하며, 투자자들에게는 수주산업의 진행기준 회계처리의 특성을 감안한 투자와 분석을 권고한다. 아울러 본 연구의 결과는 정책당국의 수주산업 회계투명성 제고 방안에도 힘을 실어 준다.

• 대한교통학회지
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• 제28권2호
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• pp.7-19
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• 2010

도시철도가 가지고 있는 쾌적성, 편리성 그리고 정시성의 장점은 도시철도의 등장 이후 그 이용률을 어느 수준까지 꾸준히 증가시켜왔다. 이에 따라 지자체를 비롯한 수도권은 지하철의 새로운 도입을 포함한 도시철도의 연장을 점차 증가시켜왔으며, 현재 수도권의 경우 2010년 현재 총 5개의 운영 기관이 총 14개 노선을 운영 중에 있다. 이러한 도시철도의 장점은 2004년 서울시 통합 대중교통개편과 2007년 수도권 통합 환승할인요금제 시행 이후 편리성과 연계성 측면에서 더욱 더 부각되고 있다. 하지만 이러한 대중교통 통합요금제의 시행은 그 동안 도시철도 운영기관 간의 수입금 정산 문제를 버스와 도시철도 문제로까지 확대시켜 좀 더 정확하고 복잡한 정산 방식의 필요성을 불러일으켰다. 이에 본 연구에서는 수도권 통합 환승할인요금제 시행 이후 대중교통 운영기관 간 수입금 정산 문제를 다루었다. 구체적으로는 대중교통체계 개편 이후 본격적으로 도입된 대중교통 카드(RF Card) 자료로부터 수도권 도시철도 이용자료(O/D) 구축을 시작으로 일반화 비용 추정, 수입금 정산 알고리즘 제안, 끝으로 이를 반영한 사례 연구 순으로 연구를 진행하였다. 여기서 본 연구에서의 O/D 추출과정의 정확성 검증을 위해 일정기간 동안의 (주)한국스마트카드사에서 철도 운영기관에 지급한 수입금과 본 연구에서 도출된 철도부문의 O/D(수입금)를 비교 분석하였다. 또한 일반화 비용 추정을 위해 설문조사와 환승역 실태 조사를 시행하였고, 본 연구에서 구축한 유사 경로 검증을 위해 실제 도시철도 이용자의 통행경로를 조사하였다. 본 연구에서 제시한 방법론을 통해 현재 수도권 도시철도 운영기관 간 수입금 정산 문제뿐만이 아니라 향후 도입될 경전철 및 민자 철도의 수입금 정산 문제도 해결될 것으로 기대된다.