• 아태비즈니스연구
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• 제12권3호
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• pp.343-359
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• 2021

Purpose - The purpose of this paper is to investigate the relationship between earnings management and the disclosure effect of share repurchase. In addition, we analyze whether the relationship between earnings management and share repurchase is affected by executive stock options. Design/methodology/approach - We calculate the discretionary accrual amount for the year immediately preceding the share repurchase and the cumulative excess return around the announcement of the share repurchase, and examine the relationship between the two by regression analysis. Findings - We confirmed a negative relationship between discretionary accrual in the year immediately preceding the share repurchase and the market response to the share repurchase disclosure. In particular, it was found that the negative relationship between discretionary accrual and stock price return on share repurchase announcement was found to decrease in companies to which executive stock options were granted. Research implications or Originality - When uncertainties exist in the motives for share repurchase, we find that earnings management and executive stock options can be useful tools for reducing the adverse selection risk inherent in share repurchase announcements.

• 한국항만경제학회지
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• 제26권1호
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• pp.172-194
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• 2010

외부비용의 내부화는 환경문제의 심각성과 이의 해결이 글로벌 이슈로 부각되면서 재조명되고 있다. 이러한 흐름 속에서 유럽연합과 유럽 각국정부는 다양한 영역에서 외부비용의 내부화를 위한 정책과 제도적 장치들을 속속 도입하고 있다. 특히 외부비용의 내부화를 위한 이러한 움직임 속에 교통영역은 매우 중요한 역할을 하고 있다. 교통영역에서 유발되는 사회적 비용은 대부분 경제활동에 직접 참여하지 않은 제3자에게 비용을 발생시키는 부정적 외부효과, 즉 외부비용과 결부되어있다. 따라서 교통부분에서 유발되는 외부비용의 내부화는 부정적 외부효과의 개선을 위해 지출되는 비효율적인 시회비용의 부담을 감소시키고 합리적인 지출을 유도할 수 있다. 특히 교통부분의 외부비용을 시장가격에 내부화시키면 교통수단간의 수요전이가 발생하여 교통시설이 효율적으로 이용될 수 있고 교통시설 투자의 효율성도 증대될 수 있다. 이러한 외부비용의 내부화와 관련된 유럽연합을 비롯한 유럽 각국의 움직임 그리고 이와 관련된 외생변수의 변화는 향후 유럽의 물류기업에게는 크나큰 도전으로 전망되고 있다. 본 연구는 교통영역에서 외부비용의 내부화 문제와 관련된 환경 변화가 유럽에서 어떻게 진행되고 있으며, 물류산업은 이러한 환경변화에서 파생되는 외생변수에 어떻게 대응하고 있는가를 전략적 관점에서 탐색하는 것을 목적으로 한다. 이를 위해 본 연구는 사회적 부담으로서 외부비용과 외부비용의 내부화의 의미, 그리고 물류산업에서의 외부비용의 내부화와 관련된 유럽연합 차원 그리고 독일과 스위스에서의 정책적 외생변수의 변화를 살펴보며, 생태적 경쟁전략모델을 이론적 토대로 하여 유럽의 물류산업이 물류와 관련된 외부비용의 내부화에서 파생되는 도전에 대응하는 전략에 대해 파악하며 이를 통해 물류산업에게 어떠한 기회가 제시될 수 있는지에 대해서 탐색한다.

• 한국의상디자인학회지
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• 제14권3호
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• pp.177-193
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• 2012

The purpose of this study is making a contribution to expand course of employment precluding students from fear and perception of danger related to establishing fashion business and improving self-confidence with practical businesses through an education experiencing in establishing fashion business with united both theory and practice. In this study, A Merchandise-Process consisting of researching, merchandising, marketing, selling has been applied after selection of fashion items by 4 groups of applicants. As a result, the result of these applicants's reaction has shown that most of them has improved self-confidence and felt a sense of accomplishment about practical businesses. The Applicant has experienced the market situation, realized reality of the business and formed human relationships with many people through the marketing. In conclusion, experience of applicants has shown that practical education is important because it was providing applicants with self-confidence of establishing fashion business, importance of teamwork and a sense of accomplishment about making a profit. Therefore, converting theoretical education to practical education is needed. A limitation of this study is that the detailed part of merchandising was omitted because the whole course of merchandising should be accomplished within a semester. To develop this study, detailed proceeding methods divided by one process is required.

• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 2010년도 춘계학술대회
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• pp.465-470
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• 2010

Korea government declared that "low carbon, green growth" through green technologies and clean energy to be the new national vision for the next 60 years(President's Liberation Day speech on Aug. 15, 2008). And succeeding "Green New Deal" plan involves nine core projects including energy saving, recycling, clean energy development. It is because hydrogen fuel cell vehicles, using electricity from chemical reaction of hydrogen and oxygen, let out water which is a by-product of such chemical reaction instead of emitting harmful particulate and gases such as NOX, SOX and CO2 that hydrogen fuel cell vehicles and its technology are drawing public attention as one of the sensible solutions in accomplishing "low carbon, green growth" agenda. Nevertheless There are many chances that let the people have a practical experience of hydrogen fuel cell vehicles. Sometimes new products, including hydrogen fuel cell vehicles, made by advanced technology can not penetrate through the market when it faces public skepticism that is stimulated from lack of knowledge and experience. That is the reason why not only cost benefit analyses and scientific risk assessments but also public acceptance studies toward hydrogen fuel cell vehicles have to be performed [Schulte, 2004]. This research address a need for comprehensive study on factors influencing public acceptance of hydrogen fuel cell car, specifically focusing on impacts of personal experience related to governmental science and technology policy toward public acceptance.

• 한국자기학회:학술대회 개요집
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• 한국자기학회 2013년도 자성 및 자성재료 국제학술대회
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• pp.95-95
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• 2013

The NdFeB magnet can be classified into the sintered magnet and bonded magnet. The former has superior magnet characteristics but the degree of freedom in shape is highly restricted, whereas the latter has a high degree of freedom, but its magnet characteristics are inferior to the former. When a NdFeB magnet is used at the elevated temperature, part of Nd must be replaced with a high priced Dy to increase its coercive force. For these reasons, a Dy free and high performance NdFeB bonded magnet is desired strongly. The author successfully developed a Dy free NdFeB anisotropic bonded magnet based on discovery of new phenomena called as d-HDDR reaction and its mass production process such as a thermally balanced hydrogen reaction furnace, micro capsuled powder, compression molding / injection molding under magnetic field, magnetic die and so on. Applied to DC brush seat motor for automotive use, the motor has become 50% small in size and weight. The commercialization of a half sized motor for automotive use has been realized up to the market share of 30%. At present, its commercialization is extending to various types of motors such as power tool, ABS motor, wiper motor, window motor, electric bike power motor, and compressor motor. It is expected that the applications will be increasingly enlarged to EV motor, wind generator, EPS motor, washing machine, and glass cutting machine. This innovative technology has realized Dy free high performance magnet and mudt make big contribution to not only rare element strategies but also energy conservation.

• 고려인삼학회:학술대회논문집
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• 고려인삼학회 1978년도 학술대회지
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• pp.85-92
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• 1978

The aim of the double blind test was to assess the prophylactic and therapeutic efficacy of the preparation GINSANA, containing the standardized ginseng extract PHARMATON G115,. The determination was carried out with special emphasis on the following features : general physical condition, physical performance, mental performance, enjoyment of life/mood, concentration and memory, as well as sleeping habits. Sixty test persons took part in the study, men and women between the ages of 22 and 80. The 90-day test was carried out in the form of a double blind experiment. Experimental measurements were made and the persons were also questioned. The reaction time, the optical merging threshold, the coordination of both hands and the recovery quotients, as well as the recovery rates were analyzed. The results for the serum group were clearly better than those for the placebo group, particularly for the characteristics: general physical condition, physical performance and sleeping habits. The results of the test methods used, especially with regard to the reaction time, the coordination of both hands, the recovery quotient and the recovery period, permit the following conclusion to be drawn: when administered for several weeks, GINSANA has a positive action, in the sense of an activation of the entire personality by the ginseng glycosides contained in the standardized Extracts G115.

• Corrosion Science and Technology
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• 제22권4호
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• pp.287-296
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• 2023

Li-ion batteries have been gaining increasing importance, driven by the growing utilization of renewable energy and the expansion of electric vehicles. To meet market demands, it is essential to ensure high energy density and battery safety. All-solid-state batteries (ASSBs) have attracted significant attention as a potential solution. Among the advantages, they operate with an ion-conductive solid electrolyte instead of a liquid electrolyte therefore significantly reducing the risk of fire. In addition, by using high-capacity alternative electrode materials, ASSBs offer a promising opportunity to enhance energy density, making them highly desirable in the automotive and secondary battery industries. In ASSBs, Li metal can be used as the anode, providing a high theoretical capacity (3860 mAh/g). However, challenges related to the high interfacial resistance between Li metal and solid electrolytes and those concerning material degradation during charge-discharge cycles need to be addressed for the successful commercialization of ASSBs. This review introduces and discusses the interfacial reactions between Li metal and solid electrolytes, along with research cases aiming to improve these interactions. Additionally, future development directions in this field are explored.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제18권8호
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• pp.2157-2177
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• 2024

Demand response (DR) refers to the customers' active reaction with respect to the changes of market pricing or incentive policies. DR plays an important role in improving network reliability, minimizing operational cost and increasing end users' benefits. Hence, the integration of DR in the microgrid (MG) management is gaining increasing popularity nowadays. This paper proposes a day-ahead MG scheduling framework in conjunction with DR and investigates the impact of DR in optimizing load profile and reducing overall power generation costs. A linear responsive model considering time of use (TOU) price and incentive is developed to model the active reaction of customers' consumption behaviors. Thereafter, a novel multi-swarm sine cosine algorithm (MSCA) is proposed to optimize the total power generation costs in the framework. In the proposed MSCA, several sub-swarms search for better solutions simultaneously which is beneficial for improving the population diversity. A cooperative learning scheme is developed to realize knowledge dissemination in the population and a competitive substitution strategy is proposed to prevent local optima stagnation. The simulation results obtained by the proposed MSCA are compared with other meta-heuristic algorithms to show its effectiveness in reducing overall generation costs. The outcomes with and without DR suggest that the DR program can effectively reduce the total generation costs and improve the stability of the MG network.

• 한국의류산업학회지
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• 제23권4호
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• pp.469-479
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• 2021

This case study investigates fashion brands that have entered the pet fashion market. A total of 25 cases were identified and analyzed from three perspectives: 1) product types, size systems, prices, 2) design aspects, fabrics, patterns, styles, and 3) marketing strategies. The study results are as follows. First, the product types of pet fashion are not diverse, and only the sizes of small dogs can be found. However, there is a significant price difference between brands. Second, knitted fabrics with good elasticity are mainly used for pet fashion products, and patterns incorporating their brands are extremely common. The style is casual and sporty. Third, marketing strategies should include a new line within a brand or launch a single specialized brand as a one-shot test for consumer reaction. Additionally, it has been expanded and presented as a family look to meet the needs of the petfam. Further, existing fashion brands and retail-based brands select diverse small-scale dog fashion product brands and expand their operation as a dog lifestyle total selectional shop. Therefore, brands entering the future should consider strategies such as size segmentation, product diversification, and premium price of high-quality materials that help market products such as the expansion or promotion of existing brands.

• 한국사회정책
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• 제23권1호
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• pp.1-23
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• 2016

이 글에서는 박근혜 정부가 적극적으로 추진해온 노동시장 구조개혁을 둘러싼 노동정치의 국면에서 한국노총과 민주노총이 보여온 정책대안과 활동전략을 중심으로 우리 노조운동의 전략적 역량을 검토하며 비판적으로 평가하고 있다. 정부 주도의 노동시장유연화 정책이 계획대로 성사된 것은 아니지만, 노동계가 그들이 바라는 고용안정성을 강화하는 진보적인 노동개혁을 관철시키는'파워의 역설'을 이뤄내지 못하였을 뿐 아니라 정부의 개혁정책에 대해 전략적 역량을 제대로 발휘하지 못하였다. 특히, 양노총은 조합원대중의 결집된 동원(조직연대자원)과 시민사회 친노동정치 세력과의 광범한 연대(연결망자원), 우호적 지지여론의 확보-강화(담론자원), 그리고 활동체계 조직자원 등의 효능적 집행(인프라자원)을 이뤄낼 수 있는 전략적 역량을 제대로 행사하지 못해온 것으로 평가된다. 노동시장 구조개혁을 둘러싼 노동정치에 있어 행사되는 노조운동의 전략적 역량에는 대중적 담론의 형성과 확산이 무엇보다 중요하다. 왜냐하면, 제한된 운동자원과 불리한 권력지형의 제약에 놓여 있는 노조운동으로서는 조직 안의 대중적 결집과 강력한 동원을 이뤄냄과 동시에 조직 밖의 시민사회로부터 대중적 지지와 동참을 이끌어낼 수 있는가의 여부가 그들의 정치적 협상력이나 사회적 영향력을 더욱 중요하게 좌우하기 때문이다. 노동개혁을 둘러싼 노동정치의 국면에서 노조운동으로서는 조직안팎에 대한 프레밍 조정 총화 학습의 전략적 능력을 효과적으로 행사하는 것이 더욱 중요해진다. 최근의 노동개혁국면에서 우리 노조운동은 보유한 자원을 제대로 가동-활용치 못하고 타성적 방식으로 저항운동을 전개함으로써 스스로 조직 안팎의 대중으로부터 운동적 효능감을 잃어가고 있는 것에 대해 깊은 성찰이 요구된다. 또한, 노동시장의 진보적 개혁을 도모함에 있어 정 경 언의 보수 권력연합 앞에서 분열된 조직노동과 야당 및 시민사회의 각개적 대응이 무기력할 수 밖에 없는 만큼, 친노동 세력과 집단들간에 유기적 연대-공조 네트워크를 만들어내는 것이 필요하다.