• 아태비즈니스연구
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• 제14권4호
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• pp.275-287
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• 2023

Purpose - The purpose of this study is to analyze the relationship between the issuance amount of subordinated bonds and firm value, aiming to determine how subordinated bonds are evaluated in the capital market. Design/methodology/approach - To achieve the research objective, this study empirically analyzes all samples of domestic listed insurers that have issued subordinated bonds. Through such empirical analysis, the study aims to confirm the value relevance of the recognized debt and examine how subordinated bonds are reflected in the firm valuation of insurers. Findings - The research finding indicates that subordinated bonds issued by insurers, despite being recognized as debt, did not show a significant relation with firm value. This result suggests a divergence from the typical characteristics of debt, reflecting the distinct evaluation of debt recognized through the issuance of subordinated bonds(subordinated debt) and general debt in the capital market. In this regard, additional investigation into the value relevance by categorizing debt into general debt and subordinated debt revealed a significant difference in the value relevance of the two types of debt. Research implications or Originality - These research findings indicate that the market evaluation of subordinated debt takes into consideration the economic attributes of the subordinated debt. Furthermore, this evaluation is interpreted to account for the regulatory consideration that recognizes subordinated debt as available capital for supervisory purpose.

• 디자인학연구
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• 제19권5호
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• pp.255-268
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• 2006

본 연구에서는 '제품에 대한 사용자의 심리적 가치의식이 디자인 평가에 어떠한 작용을 하는가'에 문제의식을 제기하여 14가지의 제품 샘플을 대상으로 평가를 실시하였다. 이에 따른 주요내용은 '제품평가의 단계별 사고', '제품에 대한 가치의식', '조형이미지 생성과 디자인 평가' 등 크게 3가지 영역을 주요 골자로 하여 분석을 실시하였다. 결론 도출을 위해 먼저 4개의 연구가설을 설정하였고, 이를 검증하기 위하여 '종결적 조사'의 일환으로 사례연구를 실시하였다. 표본은 데이터의 정확성을 높이기 위하여 제품디자인을 전공으로 하는 20대 대학생 120명을 대상으로 선정하였다. 수집된 데이터는 '단순집계'에 의하여 전체적인 흐름을 파악하였고, 이를 토대로 3개의 평가항목에 대한 구체적인 분석을 실시하였다. 분석방법은 '요인분석(factor analysis)', '클러스터분석(duster analysis)' 등 '다변량분석(multivariate analysis)'에 의한 '정량적 분석'에 중점을 두었다. 본 연구의 실증분석은 유의수준 p<.05에서 검증하였고, 통계처리는 'SPSSWIN 12.0' 프로그램을 사용하였다. 그 결과 '제품에 대한 사용자의 가치의식에 따른 디자인 평가의 유형'에 관해 4가지 결론을 얻었다.

• 산업경영시스템학회지
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• 제19권40호
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• pp.271-280
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• 1996

This paper presents an evaluation method on enterprise using fuzzy integral which is defined by fuzzy measures. The weight of criteria is computed by eigenvector method. And, using this calculated weight, the total evaluation value is obtained from the weight of by means of Pl & Bel measures. This value means the level on enterprise's situation considering from the viewpoint of evaluation factors.

• 대한안전경영과학회지
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• 제17권1호
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• pp.193-201
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• 2015

The history of Korea Qualification system began after the Korea War. The Qualification was recognized to it's value with economic growth until the 2000. But the value of qualifications has to be re-evaluated under the current global environments. Almost Previous research has not to work for the value of qualifications all of Korea. So, This study presents a evaluation structure frame to work and some evaluation factors for the qualification value. In addition, the methodology proposed to obtain results using the AHP weights based on the evaluation methodology and questionnaire. The analysis results are used as a basis for selecting the future policy direction of the national qualification.

• 산업경영시스템학회지
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• 제42권1호
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• pp.21-32
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• 2019

The flow of the $4^{th}$ Industrial Revolution calls for the innovation of the traditional business models of the manufacturers. Servitization is a corporate strategy to respond to changes in the business environment. These days, the value that the market demands can be created on the basis of the product-service integration. Thus the manufacturers must pursue the fundamental innovation of the current strategy and business models. It is necessary to create common values with customers through providing product-service integrated offerings beyond the development, production, and delivery. The purpose of this study is to develop the evaluation indicators for selecting suppliers when the manufacturer who offers the value of product-service integration needs to obtain the resources from outside. The case company in this study is the manufacture firm conducting the retail IoT business as a new business. The Delphi method is used to develop the evaluation indicators for selecting suppliers. This study suggests the academic implications providing the perspective of Servitizaiton by using Delphi method, and the practical implications applying the creating value method of Servitization by collecting the opinions from both value providers and value consumers in the process of developing the evaluation indicators.

• 한국의류학회지
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• 제23권8호
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• pp.1218-1227
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• 1999

Consumer evaluate the jeans product by price brand and store because these cues be surrogate indicator that could infer the product quality. But we need to confirm if depending on these cues were rational and this is the goal of this study. method of the study was based on theoretical and empirical study. For empirical study experiments by the subjects among students of Ewha Womans University were done by using jeans as stimulus,. Data was analized by ANOVA factor analysis grouping analysis F-test Pearson's correlation duncan Test and etc 571 data was analyzed of the 600 data. The results of this study are as follows : Evaluation on jeans product were different even though they were exactly the same jeans. Therefore we could confirm the bias by price brand store when consumer evaluate jeans product. Cues like price brand store effected significantly the evaluation of jeans. Quality perception of jeans was most favorable when evaluation cues were combined with high price famous brand and high prestige store. Value perception was favorable when combined with famous brand and high prestige store but value perception on high price became lowe. Purchase intention correlate with value perception and it shows same format with value preception. The most important cue of all three was store the next was price and then brand. These three cues effect the evaluation of jeans product seperately and together.

• East Asian mathematical journal
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• 제28권4호
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• pp.487-504
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• 2012

This study was to analyze the research trend related to mathematics education evaluation in the analysis of the articles on , . The study explores the future direction of mathematics education assessment research by investigating whether such evaluation was suitable for the expectation about the assessment required in the current mathematics curriculum. This study was to classify the evaluation-related researches based on Korea educational curriculum revision from 1991-2010 to examine the research trend on the mathematics education evaluation in each season in Korea, analyze the articles by 'monitoring of student's progress', 'judgement on instruction', 'giving the value on mathematics achievement of students', 'value judgement of the program' that were the purpose of evaluation presented in 1995 NCTM(National Council of Teachers of Mathematics). As a result, looking at the research trend classified by the time of the educational curriculum revision, the 7th educational curriculum had the most number of the papers announced from 1997-2006. Despite 2007 educational curriculum revision was the short period from announced 2007-2008 before the next educational curriculum was placed, 11 papers(34.4%) were published. According to the category by the purpose of the assessment prescribed in NCTM, it showed that researches of 'monitoring of student's progress(46.9%)' were the most, those of 'value judgement of the program' and 'giving the value on mathematics achievement of students had a similar percentage.

• 패션비즈니스
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• 제17권3호
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• pp.15-29
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• 2013

In the children's market, characters are applied to products to stimulate children to buy a product directly or to implore their parents to buy it for them. To sell characterized products, marketers consider both parents and children. This research was designed to identify which parenting style factors affect the evaluation of characterized children's fashion products and to test how parenting style affects the evaluation of value importance of characterized children's fashion products. The parenting style factors studied were first categorized as communication, children's social acceptance, educational involvement, and media exposure. Responses from 259 parents residing in Woodbury, MN, and Ellicott City, MD, were used for data analysis. A factor analysis and canonical correlation analysis were conducted. Parents with high "Susceptibility to child peer pressure" attached importance to "Social Value" when buying characterized products. On the other hand, parents who were highly involved in their child's life and frequently intervened in their "Child's TV-viewing" attached importance to educational value. Educational value was a unique contributor to the evaluation of characterized products as compared to other fashion products. Marketers can therefore leverage both the social and educational value of characterized products.

• 복식문화연구
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• 제12권6호
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• pp.1031-1044
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• 2004

The purpose of this study were to investigate the relationships between consumer's value and sportswear's benefit sought/attribute evaluation, and to examine how sportswear's benefit sought were influenced by consumers' value and demographic variables. Subjects were 468 males and females in their teens to 30's in Seoul. Consumer's value was classified into four dimensions by using factors analysis: materialism, achievement orientation, traditionalism, and other consciousness. The value of materialism and achievement orientation had positive relations with brand orientation, fashion, appearance attraction, enterprise image, and brand advertisement of sportswear in both male and female. Achievement orientation had, in case of the male, positive relations with economics, practicality, fabrics, and quality of sportswear. In case of the female, traditionalism had positive relations with economics and practicality, and other consciousness value had positive relations with brand advertisement. Materialism was the most important in predicting brand orientation, followed by social class in both male and female. Age was the most important in predicting practicality, followed by achievement orientation in case of the male. Materialism(-) was, in case of the female, the most important in predicting practicality, followed by traditionalism, achievement orientation, and age.

• 한국식품조리과학회지
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• 제17권3호
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• pp.229-236
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• 2001

This study was conducted in order to set the shelf life of Rice Yoogwa, Sesame Yoogwa and Yackwa to marketed in department store. It was investigated acid value, peroxide value, microbiological test and sensory evaluation for 50 days. Acid value of Rice Yoogwa, Sesame Yoogwa and Yackwa were not significantly different during storage period. Peroxide values of Rice Yoogwa and Yackwa were significantly increased after 30 days of storage but there was no different in Sesame Yoogwa. Fungus were appeared Sesame Yoogwa of A company, Rice Yoogwa and Yackwa of B company after 40 days of storage. In sensory evaluation, odor, taste, texture and overall acceptability after 40 days were significantly lower than 10 days of storage and rancid odor was gradually increased with preservation period in all materials. Correlation of acid value and peroxide value were positive throughout whole preservation period and rancid odor was increased. Odor, taste, texture and overall acceptability of Yoogwa and Yackwa were negative correlation with preservation period. In view of the above results, it came to the conclusion that shelf life of Yoogwa and Yackwa was 40 days.