• 디지털융복합연구
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• 제12권11호
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• pp.99-112
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• 2014

본 연구에서는 기업의 신용평가등급(RANK) 변화(하락,상승)가 실물이익조정에 미치는 영향을 살펴보았다. 가설검증을 위해 2008년부터 2013년까지 한국거래소에 상장되어 있는 기업을 대상으로 총 6년 동안 기업-연도 2,583개의 표본을 사용하여 연구를 진행하였으며 실증분석한 연구결과는 다음과 같다. 첫째, 신용평가등급(RANK)과 실물이익조정의 측정치인 비정상영업현금흐름(ACFO)과 비정상재량적비용(ADE)간에는 양(+)의 관련성이 나타났으며, 비정상제조원가(AMC) 간에는 음(-)의 관련성이 나타났다. 둘째, IFRS 도입과 비정상재량적비용(ADE) 간에는 양(+)의 관련성이 나타났으며, 비정상제조원가(AMC) 간에는 음(-)의 관련성이 나타났다. 셋째, 신용평가등급(RANK)이 상승한 경우 비정상영업현금흐름(ACFO)과는 1%수준에서 유의한 양(+)의 관련성이 나타났고, 비정상재량적비용(ADE)과는 유의하지 않은 음(-)의 관련성이 나타났고, 비정상제조원가(AMC)는 10%수준에서 유의한 양(+)의 관련성이 나타났다. 넷째, 신용평가등급이 하락한 경우 비정상영업현금흐름(ACFO)과는 음(-)의 관련성이 나타났고, 비정상제조원가(AMC)와는 양(+)의 관련성이 나타나 신용평가등급이 하락한 기업은 자본조달비용을 감소시키기 위해 미래의 현금흐름을 포기하더라도 양(+)의 실물이익조정을 행하는 것으로 나타났다.

• 수산해양기술연구
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• 제49권4호
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• pp.404-418
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• 2013

In this study, we conducted field surveys to investigate and analyze species and length composition of catch from gape net with wings being set in two areas - Masari, Supomri - located in southern part of Jin-do for understanding fishing characteristics of gape net with wings fishery from March to September of 2011. And with those results, we attempted to propose fishery management strategy to harvest fisheries resources continuously. Catch obtained from field surveys comprised total 78 species, which accounted for 53 species of fish, 20 species of crustacean, 4 species of cephalopod and one of polychaete. As to species composition in weight, it showed that there was 88.5% for pisces, 9.0% for cephalopoda and 2.5% for crustacea. As to catch specifics by area, there was 36 species (596,891 individual, 456,551g) of pisces, 17 species (35,815 individual, 12,909g) of crustacea and 3 species (2,876 individual, 3,004g) of cephalopoda in Masari area. In Supumri area, there was 41 species (396,898 individual, 281,457g) of pisces, 15 species (16,113 individual, 7,772g) of crustacea and 4 species (6,792 individual, 72,329g) of cephalopoda and one polychaeta (36 individual, 11g). Catch of anchovy by month recorded on high level on June, July, September in both areas. When considering size composition by month, it was found that new populations recruit to these fishing grounds on June and September. Most of bycatch species including hairtail (Trichiurus lepturus), dotted gizzard shad (Konosirus punctatus), conger eel (Leptocephalous), Pacific sandlance (Ammodytes personatus), horse mackerel (Trachurus japonicus) were juvenile, and grass puffer (Takifugu niphobles), Kammal thryssa (Thryssa kammalensis), Japanese sardinella (Sardinella zunasi) were also small in size. As a result, it is considered that gape net with wings fishery which is likely to catch juvenile needs to be set fishing prohibit period for conserving above stocks during the period excluding main fishing periods of anchovy or fisheries management such as expanding mesh size for preventing juvenile catch.

• 수산경영론집
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• 제18권1호
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• pp.59-97
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• 1987

Tuna and tuna fishing extend over most of the tropical waters of the world oceans, especially, this study of the Indian Ocean and the fish and the fishing vessels are highly mobile. No country can deal in isolation with the problems of its tuna fishery and of any tuna fishery in its waters, without collaborating with other countries. This cooperation is often best established through some formal international mechanism. The essential requirements are for information-on the resources, the fishery, the trade-and to identify where management actions are needed to consore the resources or to maintain the economic or social function of the fishery. These will also usually require some form of international mechanism. With the changes in the Law of the Sea, the siuuation in respect of management of tuna-considered among the highly migratory species, requirng special treatment-has also changed. At present there are both uncertainty regarding tuna management and political arguments as to how such management can be best implemented. Bearing this in mind, together with the fact that only few tuna stocks have shown clear evidence of serious depletion through over-exploitation, present emphasis will be placed on information requirements. This study included compiling the data necessary to review the state of stoks in the Indian Ocean tuna fishing grounds. Information on the resources-where the fish are, their quantity, their movements, etc. is important, whether in planning development of new fisheries, or considering the need for collaboration with other countries (in ascertaining to what extent their catches may affect catches of the natoinal fleet) or for conservation measures. A major source of information is the statistics of for conservation measures. A major source of information is the statistics of catch and fishing effort from existing commercial vessels. These need to be assembled for all fisheries on the same stock on an oceanwide basis. The statistical data also need to be analysed and intepreted, and combined with biological data(e.g., on growth, mortality and migration rates) to provide information that is intelligible and useful for administrators and other decision-makers. This must also be undertaken on a resource-wide or ocean-wide basis. Finally, because of the world-wide similarities in the methods of datching, processing and marketing fish, there is a particular tut not exclusive need in those countries just beginning to develop their tuna fisheries-to have ready access to a syntheis of information on tuna, tuna biology and tuna fisheries and tuna fisheries economics and management on the Indian Ocean.

• 대한토목학회논문집
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• 제43권1호
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• pp.79-89
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• 2023

많은 자재의 재고를 위해서는 넓은 야적공간이 요구되며, 보관기간이 길어짐에 따라 유지비용이 증가하고, 자재를 건설 현장에 적치할 경우 이동 불편과 작업공간 부족으로 안전사고가 우려된다. 반면 자재를 확보하지 못한 건설 현장은 재고가 부족하여 설계변동 등의 예상치 못한 수요 발생 시 대응이 어렵고 공기 지연 발생과 잦은 주문으로 인해 주문 비용이 증가할 수 있다. 이렇듯 적정재고량의 확보는 중요한 요소임에도 불구하고 건설 현장의 자재관리는 많은 경우에 현장관리자의 경험에 의존해 운영되는 사례가 많으므로 현장의 공정 조건이 반영된 합리적인 자재 재고관리 방안이 필요하다. 본 연구는 선후행 공정 현황, 야적장 크기, 자재 운반비, 주문 시기, 주문량 등과 같은 현장 조건을 반영하여 경제성 있는 자재관리 방법론을 제안한다. 이를 위해 공정별 여유시간, 야적장의 크기, 주문량을 주요 변수로 하여 공정표에서 부속공정을 조정하면서 적정재고량을 설정하고, 이 과정에 유전알고리즘을 적용하여 최적화된 주문 시점 및 주문량을 제시한다. 결과를 통해 도출된 운반비는 적합도 지표로 설정하고 사례적용을 통한 재고관리의 효율성을 검증한다.

• 농촌지도와개발
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• 제15권1호
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• pp.23-47
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• 2008

The purpose of this study was to analyze intellectual property right status and brand origin of traditional liquor. The data were derived from the brand of 385 traditional liquor species in Korea. The major results of this study were as follows: 1) The management types of traditional liquor were classified into three categories, namely; individual 27(0.74)%, stock company 304(78%) and corporation or union 38(9.8%). 2) Among 385 traditional liquor species, 102(26%) got the trademark registrations and 129(34%) were in the process of trademark applications, while 154(40%) were unregistered brands. 3) The origin of 187(48.6%) brands used the material names such as fruits, rices, trees, roots and flowers, while 176(45.6%) brand used proper noun such as mountain, distinction, rivers etc.. 4) The designation certification status of traditional skill possessor according to national and local autonomous entity were; intangible cultural assets 42 people, master craftsman 28 persons, and provincial intellectual property 16 persons.

• 디지털융복합연구
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• 제11권2호
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• pp.71-78
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• 2013

본 논문에서는 인적자원과 노동시장환경이 경제성장과정에 있어서의 역할을 실증 분석하고자 하였다. 이를 위해 미국의 50개 주 전역의 3062개 카운티의 데이터를 활용하였다. 먼저, 실증분석 결과는 카운티들 간의 소득수렴을 보여주었다, 둘째, 인적자원은 경제성장 제고효과가 있는 반면, 교육지출은 경제성장을 저해하는 것으로 나타났다. 셋째, 실업률은 지역경제성장과 부정적인 상관관계가 있는 반면, 순이주율은 이와 반대로 긍정적인 관계가 있는 것을 밝혀졌다. 마지막으로 전체샘플 카운티들을 저소득 그룹과 고소득 그룹으로 양분된 뒤에도 위와 같은 주요 실증분석 결과는 대부분의 경우에서 변함없이 통계적으로 실효성이 있는 것으로 나타났다.

• 한국주거학회논문집
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• 제22권5호
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• pp.111-119
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• 2011

In recent years, the insistence that the central government should hand over the right of establishing and managing housing policies to local governments is growing. And, it is needed that local governments should pursue their own original housing policies. The purpose of this study is to explore the characteristics of the prefectural plans of the national basic act for housing in Japan to envision the future directions of regional housing policies. This study analyzed the structure, main policy contents, and the outcome indexes of all 47 prefectures' plans in Japan. The major results of this study are as follows. 1) The central government and local governments shared their roles appropriately. In addition, the local governments proactively demonstrated the unique quality of their regions when establishing their housing policies. 2) In promoting housing policies, they focused on the housing stock and the market including both public and private sectors. 3) The policy-oriented goals and performance management practices were clearly presented.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.11-19
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• 2020

This study examines the factors that affect firm's liquidity in manufacturing companies listed in Vietnam. Factors studied include the board size, the board independence, the firm size, the firm age, and its return. We use different metrics to measure firm's solvency status, including the cash ratio, the quick ratio, and the cash conversion cycle. Accordingly, three econometric models are built to test hypotheses proposed by researchers in order to explain the relationship between the five factors above and liquidity's measures. The study used the data set of manufacturing companies listed on the Ho Chi Minh City Stock Exchange in the period from 2015 to 2019. The final sample group comprises 139 firms with 633 observations. The results show that in manufacturing firms, while the cash ratio and the quick ratio are positively associated to the board size, the board independence, and the firm's profitability, the net operating cycle is negatively correlated to the board size, the firm size, the board independence, and the profitability. Therefore, larger firms with larger board size and more independent members can help to improve capital management efficiency.There is no evidence for the relationship between the firm age and solvency measurements, between cash conversion cycle and firm's profitability.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1185-1194
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• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.909-917
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• 2020

The research aims to analyze the firm-specific and macroeconomic factors that affect insurance company's financial performance. The research explores the variables that influence the financial performance of the United Arab Emirates (UAE)' insurance companies. The analysis for determining financial performance considers the following variables: the firm's age, retention ratio, capital adequacy, underwriting risk/loss ratio, financial-leverage, reinsurance dependency, and macro-economic factors such as GDP per capita, inflation rate considered as independent factors. The return-on-asset (ROA) is the key measuring indicator; it is regarded as the dependent variable for financial performance measures. The research focuses on secondary information obtained from insurance companies' financial statements. The researcher targeted 18 insurance companies listed on the UAE stock exchanges for study purposes. The research examines the overall factors that influence the financial performance of an insurance company. For analysis of data, software package of social sciences (SPSS version 20) is used. The studies used correlation and multiple linear regression analysis to determine financial performance and their effects. The analysis suggests that there are important and constructive relationships between the size, capital adequacy, and reinsurance dependency, while loss ratio, retention ratio, and financial leverage indicate a major negative relationship. And there's no link between GDP per capita and inflation.