• 제목/요약/키워드: effect of introduction

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한국채택국제회계기준(K-IFRS) 도입이 건설업체에 미치는 영향에 대한 실증분석 (An Empirical Analysis of the Effect of the Introduction of Korean equivalents of International Financial Reporting Standards (K-IFRSs))

  • 장세웅
    • 한국건설관리학회논문집
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    • 제15권2호
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    • pp.104-111
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    • 2014
  • 한국의 독특한 건설산업구조인 주택 선분양 구조, 건설회사의 채무보증 계약이 포함된 PF사업 구조 등에 의해 K-IFRS 도입에 의한 회계처리 방식의 변화는 대체로 건설업체의 재무제표를 악화시키는 방향으로 작용할 것으로 예상되고 있다. 이에 따라 K-IFRS는 국내 건설산업 전반에 심각한 영향을 미칠 수 있는 중요한 이슈이며 건설업체들은 K-IFRS 도입에 대한 대응전략을 구상하고 있다. 이러한 관점에서 본 연구에서는 이에 본 연구에서는 최근 공시된 K-IFRS 회계기준 적용 재무자료를 활용하여 K-IFRS 도입이 건설업체에 미치는 영향을 실증분석하는 것을 목적으로 하였다. 분석방법은 KMV 모형을 활용하여 기존 회계기준인 GAAP 일 경우와 K-IFRS일 경우의 각 업체별 EDF를 산출하여 이를 비교하였다. 분석 결과 대부분 건설업체가 K-IFRS 도입으로 인해 악영향을 받는 것으로 나타났다. 또한 기존 GAAP 회계기준일 때 재무제표가 상대적으로 양호한 업체가 그렇지 않은 업체보다 K-IFRS 도입 영향을 더 많이 받을 것으로 판단된다. 게다가 K-IFRS 도입은 중소형 건설업체보다 PF 사업에 채무보증을 제공해 온대형 건설업체에게 더 큰 영향을 미칠 것으로 판단된다.

경영정보시스템 구축을 통한 전략적 민첩성의 달성: "H" 리조트 사례연구 (Establishment of Strategic Agility through a Management Information Systems: A Case Study of "H" Resort)

  • 정태웅;김창식
    • 디지털산업정보학회논문지
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    • 제16권1호
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    • pp.131-147
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    • 2020
  • Strategic agility plays an important role in maintaining a competitive advantage for companies, where information systems are introduced. The purpose of this study is to analyze the impact of the introduction of the information system on the strategic agility of the company through the analysis of the "H" resort, which has recently built the information system. Research shows that the introduction of resort management information systems promotes the level of strategic sensitivity, collective commitments and resource liquidity, which are key elements of strategic agility. This study confirmed that the establishment of resort information system has a positive effect on practitioners who want to create strategic agility. However, this study is a single case study and it is difficult to argue that the introduction of information systems is a positive for the strategic agility approach.

스마트공장 도입이 일터혁신에 미치는 영향에 관한 연구 (A Study on the Effect of Smart Factory Introduction on Workplace Innovation)

  • 이우영;김국원;이문수
    • 실천공학교육논문지
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    • 제14권1호
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    • pp.195-203
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    • 2022
  • 최근 스마트공장 도입이 확산됨에 따라 스마트공장 도입에 대한 긍정적, 부정적 영향에 대한 관심과 연구가 증가하고 있다. 본 연구에서는 750개 기업을 대상으로 일터혁신지수 하위 4개 부문(노사관계, 인적자원관리, 인적자원개발, 작업조직)별로 스마트공장 도입에 따른 일터혁신지수의 변화를 정량적으로 분석하였다. 전반적으로 스마트공장을 도입한 기업의 일터혁신지수가 그렇지 않은 경우보다 높게(0.5~9.4점) 나타났으며 특히 작업조직부분에서는 통계적으로 유의미한 차이를 보였다. 또한 스마트공장 도입과 일터혁신 컨설팅의 영향을 함께 분석한 결과, 노사관계부문과 작업조직부문의 경우 스마트공장을 도입하고 컨설팅을 받은 것이 일터혁신지수 향상에 부합하는 결과를 보였다.

Measuring the social benefit of an egg processing center in Korea

  • Kim, Sounghun;Jeon, Sang Gon
    • 농업과학연구
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    • 제47권2호
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    • pp.283-290
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    • 2020
  • In 2018, 647 thousand tons of eggs were produced and consumed. However, the issue of pesticides used for egg in 2017 made Korean consumers worry about the food safety of eggs, and the volume of egg consumption decreased. The Korean egg industry also has another problem due to an unclear and inefficient marketing structure at the farm level. This marketing situation of eggs at the farm level in Korea needs a large-scale restructuring of the market structure, including introducing an EPC (egg processing center). Especially, the introduction of an EPC has been discussed by government officers and specialists, but the social benefit of an EPC, which will be the driving point for approving an EPC, has not been measured yet. The purpose of this study was to measure the effect of introducing an EPC in Korea. Through an analysis using EDM (equilibrium displacement model), a few findings are presented. First, the introduction of an EPC may increase the transparency of price discovery and decrease the transaction cost. And thus, it results in a higher producer price, lower consumer price, and larger quantity at market equilibrium. Second, an EPC will improve the level of food safety of eggs, which can increase the satisfaction of domestic producers and consumers. Third, the introduction of an EPC may create new consumption of eggs. Based on these three effects, the new social benefits in monetary terms from the introduction of an EPC in Korea could be 23.9 - 35.2 billion won.

에너지공급시설 및 환경기초시설의 복합화 방안 및 적용효과 분석 (A Study on the Design Method and the Effect Analysis for the Introduction of the Integrated System Model of Individual Urban Utility Plants)

  • 이태원;김용기
    • 대한설비공학회:학술대회논문집
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    • 대한설비공학회 2005년도 동계학술발표대회 논문집
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    • pp.235-240
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    • 2005
  • Recently urban utility plants in urban areas of Korea, such as energy supply systems, municipal waste incineration systems, sewage treatment systems and so on, have caused some critical troubles, for instance the insensitive response to the seasonal or daily variation of loads, the low system efficiency and inefficient use of energy because of the large-scale system located a great distance. Therefor the design method of optimal integrated system model of various urban utility plants proposed in this study suitably to the present situation of Korea. Also, the effect analysis for the introduction of compound utility plants was studied for a new town model on a 60,000 persons scale. As the results we found that the complex plant was superior to individual urban utility plant in side of the initial investment expenses, the operating cost and other reasons.

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MMT 첨가에 따른 Polyamide/MMT 나노복합체의 흡습 특성 (Effect of MMT on Anti-Water Absorption of Polyamide/MMT Nanocomposites)

  • 박상철;김호겸;민경은
    • 폴리머
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    • 제37권1호
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    • pp.113-120
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    • 2013
  • Pilot scale에서의 나노복합체의 상용화를 위해 용융 삽입법을 적용하고 이축 압출기로 제조한 polyamide/MMT 나노복합체의 흡습 특성을 연구한 결과, MMT 도입으로 수분 흡수율이 감소되었으며 그에 따라 치수 안정성이 향상되었다. 굴곡강도 및 탄성률은 수분 흡수율이 증가함에 따라 저하되었으며, 이로부터 MMT의 도입은 강도 향상효과와 함께 흡습방지를 통한 강도 저하 억제효과도 보이는 것으로 조사되었다.

구름거동에 미치는 은 입자 투여의 영향에 대한 실험적 고찰 (Effect of Silver Particle Introduction on Rolling Friction)

  • 양승호;공호성;윤의성;김대은
    • 한국윤활학회:학술대회논문집
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    • 한국윤활학회 2001년도 제33회 춘계학술대회 개최
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    • pp.105-113
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    • 2001
  • The effect of silver particle introduction on the rolling friction of AISI 52100 steel pairs has been investigated. Experiments were performed in dry conditions using a thrust bearing-type rolling test rig at a load range of 12 - 960 N and a sliding velocity range of 8 - 785 mm/sec with pure(99.99%) silver particles. Results showed that the introduced silver particles formed transfer layer, which protected virgin bearing surfaces and resulted in low rolling friction. By changing the quantity of silver particles, transitions in the rolling friction wear found. Results also showed that the variations in normal load and rolling speed also affected the rolling friction behavior. Analyses using SEM and EPMA showed that tile formation of transfer layer was mainly governed by the silver particle quantity, normal load and rolling speed, and this resulted in the different behavior of rolling friction. In this study, it was found that the low and stable rolling friction was resulted from the shakedown phenomena occurred at the silver transfer layer.

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구름거동에 미치는 은 입자 투여의 영향에 대한 실험적 고찰 (Effect of Silver Particle Introduction on Rolling Friction)

  • 양승호;공호성;윤의성;김대은
    • Tribology and Lubricants
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    • 제17권6호
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    • pp.417-426
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    • 2001
  • The effect of silver particle introduction on the rolling friction of AISI 52100 steel pairs has been investigated. Experiments ware performed in dry conditions using a thrust bearing-type rolling test rig at a load range of 12-960 N and a sliding velocity range of 8-785 mm/sec with pure (99.99%) silver particles. Results showed that introduced silver particles formed transfer layers, which protected the virgin bearing surfaces and resulted in the low lolling friction. By changing the quantity of silver particles, transitions in the rolling friction were found. Results also showed that the variations in normal load and rolling speed also affected the rolling friction behavior. Analyses of SEM and EPMA showed that the formation the transfer layer was mainly governed by the silver particle quantity, normal load and rolling speed, and this resulted in the different behavior of rolling friction. In this study, it was found that the low and stable rolling friction was resulted from the, shakedown phenomena occurred at the silver transfer layer.

건설안전감리제도가 위험제어 및 절감에 미치는 영향 (The Effect of Construction Safety Supervision System on Risk Control and Reduction)

  • 임진상;강경식
    • 대한안전경영과학회지
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    • 제20권3호
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    • pp.1-9
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    • 2018
  • This study is intended to look into the effect of construction safety supervision system on risk control and reduction. To achieve this, a survey was carried out to 114 companies in construction, ordering, contract and management. The overall findings were as follows. The effect of construction safety supervision system on risk control and reduction showed that factors of supervision system, supervision cost and supervision method had a positive effect on risk control and reduction. And their perception of the introduction of safety supervision system in construction sites according to process showed that there was a difference between them according to the field of ordering, contract and supervision. There was the biggest difference between owner and contractor in double supervision system, but no difference between them in the perception of risk reduction. These results show that all ordering, contract and supervision are positively needed for the introduction of construction safety supervision. This means that there is a difference between owner and contractor in the perception of process according to system operation. All companies agree to system improvement by the settlement of safety supervision system for the prevention of safety accidents and safe construction, but the systematic complement of safety supervision is the burden of contractor. And there is a big difference between owner and contractor in the perception of responsibility and concern for cost burden.

공공자전거 경제적 효과 분석 - 고양시 및 창원시를 대상으로 - (Economic Effect Analysis for Bike-Sharing in KOREA - Focus on Goyang and Changwon City -)

  • 김동준;정성엽;한상용;신희철
    • 한국도로학회논문집
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    • 제16권1호
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    • pp.63-73
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    • 2014
  • PURPOSES : The aim of this study is to analyze economic effect of bike-sharing after its introduction in Korea. METHODS : This study reviews current bike-sharing situations in Korea and other nations. We conduct surveys on bike-sharing system's bike usage patterns and economic benefits in Changwon and Goyang cities where public bikes are the most popular in the nation. Economic benefits are itemized after reviewing relevant previous studies. Then, the survey is implemented using the Contingent Valuation Method (CVM). Then estimated benefit is compared to the cost which is necessary for bike-sharing introduction and operation. RESULTS : Using the average WTP per household, the total economic benefit of bike-sharing is estimated as much as 1.75 billion KRW to 3.75 billion KRW in Goyang and Changwon city. Using estimated benefit, economic effect of bike-sharing are calculated as 0.69 and 1.00, respectively. CONCLUSIONS : The result of this study shows bike-sharing could be useful economic policy in Korea. However, economic effect of bike-sharing differs by city.