• 대한인간공학회지
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• 제34권1호
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• pp.1-10
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• 2015

Objective: The purpose of this paper is to evaluate old and newly designed ammunition boxes from an ergonomic point of view. Background: The ammunition boxes made of wood, which are currently used by the military, have some difficulties such as corrosion and damage of ammunition, environmental pollution, and stock management. Also, damages to the wooden ammunition boxes take place frequently, because soldiers carry them manually. Method: Sixteen participants volunteered to randomly perform lifting, carrying, and side-by-side moving tasks with 4 different old and new boxes, respectively for the ammunitions of 5.56mm, 60mm, 81mm, and 105mm in diameter. The old boxes are made of wood and are currently used in the military, while the new boxes are made of plastics. The joint moments of the elbow, shoulder, back, and knee were measured by using a motion analysis system and force platforms. In addition, an electromyographic system was used to measure the forces of hand and wrist muscles. Results: In most tasks, new boxes caused less joint moments at the elbow and shoulder than old boxes, because the new boxes were lighter and smaller than the old boxes. New boxes also derived less hand and wrist muscle forces due to the provision of fixed hard handles rather than string handles. Conclusion: The ergonomically designed new boxes could reduce the physical stresses of soldiers manually handling ammunitions and be helpful for storage and reuse. Application: This study shows an ergonomic application example for product development and evaluation.

• 디지털융복합연구
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• 제13권5호
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• pp.237-244
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• 2015

수출주도정책, FTA 체결 및 규제개선 등과 같은 다양한 시장지향적인 정책을 통해 경제시장의 규모가 지속적으로 커졌다. 이에 따라 올바른 의사결정을 위하여 경제시장을 정확하게 분석, 예측하는 문제가 중요한 이슈가 되었다. 경제시장을 표현하는 여러 지표 중 가장 대표적인 주식지표의 정확한 분석 및 의사결정을 위하여 시계열자료의 모델링에 적합한 은닉마아코프모델을 토대로 자료 내에 내재된 예외적인 특징과 잡음을 제거하기 위한 변환기법의 융합모델을 제안하여 모델 추정과 예측 문제에 적용하였으며 그 유효성을 확인하였다. 실험 결과를 통해, 본 연구에서 제안하는 변환조합을 적용하는 모델추정 기법이 유효한 모델 상태 추정 결과를 보여주었으며 실제 코스피지수와 예측의 문제에서도 매우 유사한 운동양태를 확인할 수 있었다.

• 디지털융복합연구
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• 제11권10호
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• pp.305-311
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• 2013

경제시장의 규모가 지속적으로 발전함에 따라 올바른 의사결정을 위하여 경제시장을 정확하게 예측하는 문제가 중요한 문제로 떠오르고 있다. 현대 경제시스템을 표현하는 다양한 경제지표 중 가장 큰 축인 주식지표의 올바른 이해와 분석 그리고 의사결정문제에 적용을 위하여 시계열자료의 모델에 적합한 은닉마아코프모델과 이를 토대로 시계열자료의 시간 및 계산비용의 절감을 위한 차원감소기법들을 모델의 추정과 예측 문제에 적용하였으며 그 유효성을 확인하였다. 실험 결과, 은닉마아코프모델과 차원감소기법을 적용한 모델 모두에서 장기예측보다는 단기의 예측에서 최적의 모델 추정과 유사패턴 예측률이 모두 실제의 자료와 매우 유사함을 확인할 수 있었다.

• 산업융합연구
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• 제18권5호
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• pp.1-13
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• 2020

본 연구는 투자자 입장에서 전환사채(CB)의 투자효과가 어느 정도 인지를 규명하고 효율적인 투자방안을 투자자들에게 제시하는 것이 연구목적이다. 연구방법은 2015년부터 2020년 6월까지 발행한 CB에 대한 표면이자율, 만기이자율, 채권만기일, 전환가격, 전환일 등을 조사한 후, 전환일 이후 일별주가변동과 연결하여 CB에 대한 투자효율성 및 주식전환효과가 어느 정도인지를 파악하였다. 연구 결과, 전환가격초과일수비율이 전환 가능한 날짜의 1/4 정도에 불과하여 CB의 투자효율성은 낮은 것으로 분석되었다. 전환일수익률은 평균 -6.3%, 만기일수익률은 평균 -5.2%여서 평균적으로 마이너스 수익률을 보여 투자자 기대와 다르게 투자효과가 산출되었다. 전환일수익률이 마이너스인 종목수가 플러스인 종목수 보다 2.4배, 만기일수익률이 마이너스인 종목수가 플러스인 종목수 보다 3.7배 많아서 CB의 주식전환 기대 수익률은 낮은 것으로 분석되었다.

• 가정과삶의질연구
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• 제22권5호
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• pp.59-73
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• 2004

Since 1980s' Korea had a great change on the housing culture by the supply of multi-family housing stock both on the macro-social and micro-social aspects. The purpose of this study was to examine the changes and the characteristics of housing environments which were estimated its modernization, and to examine the personal life under the change of housing environments. So I would like to revaluation the characteristics of modernization between the 1980s' and 1990s'. Therefore references were made to various papers, reports, the statistical data, newspaper reports, advertisements and magazines during that period. As a result, this paper came to the remarks as follows: 1. The success of modernization on the housing environments since 1980s' was the Quantitative growth of housing supply by multi-family housing. In spite of this, the Quantitative growth of housing supply and the improvement in Quality like housing space per person had the characters which was 'out of valence on the division'. 2. The Qualitative improvement of modem housing life by the development of housing industries could be said the improvement owing to develop of facilities and equipments. The introduction of up-to-date facilities and equipments realized the convenience and the rationality of living in the house. Although the improvement on the physical things deteriorated the modernized spaces to uniform things by commercial strategies. 3. The life in the multi-family housing which gives protection to personal privacy was settle down on the extremely individualized life without common things within the neighbors. Multi-family housing which was a production of process of modernization came true the growth in an appearance and the variety in the inside, but for the aspect of residents' everyday life in the multi-family housing, the Korean traditional relationship was collapsed and a sense of incompatibility within the residents was created.

• 한국산학기술학회논문지
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• 제21권1호
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• pp.417-425
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• 2020

본 논문에서는 손해보험회사의 특별계정 의존도가 기업가치와 어떠한 관련성을 가지는지에 대하여 연구하였다. 심태섭 외(2015)에서도 언급하고 있듯이 보험회사의 특별계정은 일반계정과 다른 속성을 가진 계약으로 구성되어 있으므로, 보험회사의 특별계정 의존도에 따라 기업가치가 달라질 가능성이 있다. 이에 본 논문에서는 2011년도부터 2018년도까지 국내 상장 손해보험회사의 분기별 재무제표 자료와 주가자료를 이용하여 특별계정 의존도가 기업가치에 대해 갖는 관계를 분석하였다. 분석결과, 손해보험회사의 특별계정 의존도를 나타내는 변수는 손해보험회사의 기업가치에 대하여 유의적인 음(-)의 관련성을 가지는 것으로 나타났다. 이러한 연구결과는 손해보험회사의 특별계정 의존도가 높고 낮음에 따라 총괄계정 순자산과 순이익이 동일한 상황에서 해당 손해보험회사의 기업가치는 달라질 수 있음을 시사한다고 할 수 있다. 본 연구는 기업가치 극대화 관점에서 특별계정의 운용에 대한 경영적 시사점을 제공함과 아울러 특별계정의 운용성과를 보다 직접적으로 확인할 수 있는 공시제도가 필요할 것임을 시사한다.

• 농촌계획
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• 제9권2호
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• pp.13-17
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• 2003

A purpose of this study is to develop practical indexes for improving a village environment in Kyongbuk, Korea. From a questionnaire survey of the public employees (71 persons) who take charge of the environment in Kyongbuk province, the indexes were produced and the contents of questionnaire consisted of preferential and supplementary indexes to apply. The preferential indexes which apply to an agricultural village and a stock raising village are environmental sanitation facilities, a hygienic check of livestock and a purge of livestock shed's surroundings. In case of mountainous village, and natural-ecological village the preferential indexes are habitat reservation for wildlife, poaching prohibition (monitoring for it), and food supplement for livestock. To the traditional-cultural village, prevention of noise pollution, environmental sanitation facilities, and a monitoring or water quality change are the prior indexes in order. For the village near city and the industrial village the preferential indexes are patrol removing of garbage, pollution index planting and monitoring for noise pollution. For a fishing village and a village fronting waterside excess uses of agricultural chemicals, monitoring for a water quality change, and realignment of green house with vinyl and warehouse. In conclusion the research presents the practical and preferential index for residents to improve their environment in accordance with village settings and suggests guidelines for further research.

• 한국잠사곤충학회지
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• 제22권1호
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• pp.52-58
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• 1980

20년생 낮추베기 개양서반의 뽕밭에서 휴간 1.8m을 7등분으로, 2주간 1.2m를 7등분으로 각각 분할하고, 표토로부터 10cm씩 40cm 깊이의 토양을 구분 채취하여 총 196점에 대한 뿌리와 토양화학성분포를 조사 분석한바 그 결과는 다음과 같다. 1. 뿌리의 분포는 그루주변으로 갈수록 증가하늘 반면 pH 유효인산, Ca, Mg등은 이와 대조적으로 휴간에서 높았다. 2. 주간의 뿌리 및 토양화학성(pH, 유효인산, K, Ca, Mg등)은 비교적 균일한 분포를 보였다. 3. 층위별 뿌리의 분포는 10~20cm부위에서 가장 높은데 비해 0~10cm부에서는 20~30, 30~40에서 보다도 낮으며 pH, 유효인산, Ca, Mg, K등은 0~10cm부위에서 가장 높으며 심층으로 갈수록 낮아서, 사실상 양분의 효율적인 흡수가 극대점에 이르지 못한 것으로 판단되었다.

• Journal of Korea Trade
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• 제25권5호
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• pp.74-92
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• 2021

Purpose - Utilizing a large sample of Korean firms, this study examines international diversification impacts on corporate tax avoidance and whether firms affiliated with large business groups (known in Korean as "chaebol") reinforce the relationship between international diversification and tax avoidance. Design/methodology - This paper hypothesizes that 1) international diversification is likely to increase tax avoidance, 2) the positive effect of international diversification on tax avoidance is likely to be more pronounced for chaebol firms. We examine the hypotheses by using Korean firms listed in the Korean stock market between 2011 and 2016. We employ the number of foreign subsidiaries and the entropy index as proxies for international diversification and CASH ETR and GAAP ETR as proxies for tax avoidance. Findings - Our findings are summarized as follows. First, we have found that as firms are more internationally diversified, tax avoidance increases. It means that international diversification can be employed as a method of reducing the tax burden. Second, firms affiliated with chaebol are strengthened by the positive relation between international diversification and tax avoidance. It is interpreted that chaebol firms have more effective opportunities to reduce taxes than other firms. When entering foreign markets, they can share experience and resources to decrease taxation within the large business group. Originality/value - This study provides empirical evidence regarding the tax effect of international diversification. Unlike prior studies, international diversification is positively related to tax avoidance in Korea. In addition, we present additional evidence on the chaebol effects of international diversification on tax avoidance, in which they have an advantage to reduce taxes using transfer pricing through related party transactions, income shifting to low tax rate countries, and establishing subsidiaries in tax havens.

• 산업경영시스템학회지
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• 제44권3호
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• pp.165-175
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• 2021

As the advent of the Fourth Industrial Revolution and Information Age, companies are in the state of infinite competition due to the rapidly changing technological environment and fierce competition. In this situation companies are making efforts to gain the competitive advantage by introducing information systems. Supply Chain Management (SCM) is considered a method to gain a competitive edge in rapid change. In fact, companies that already have introduced the SCM system are achieving company renovation with positive effects such as increase of sales stock reduction on-time delivery cost reduction and improved efficiency. This study was started to investigate the resistance that occurs in introducing the SCM system for small and medium-sized manufacturing industries that have not yet introduced the SCM system despite the importance of the SCM system, and to check the effect on the intention of the introduction. As the result of this study, the first is that the company has the higher technological innovation, the more positive the effect on Relative advantage Compatibility Perceived risk, Complexity. Second, The compatibility of the SCM system was rejected in innovation resistance, but it is adopted with the highest impact in the introduction intention. In addition, the mediating effect of innovation resistance was also rejected, confirming that if the SCM system is compatible for the company, it doesn't affect the resistance and is the biggest factor to consider in the introduction of the SCM system. Third, the perceived risk of the SCM system doesn't directly affect the intention to introduce, but has an indirect effect when mediation innovation resistance.