• 아태비즈니스연구
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• 제9권4호
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• pp.119-135
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• 2018

Currently, Korean firms are making a lot of effort to invest in research and development (R&D) by spending a lot of development costs in order to cope with the 4th industrial revolution. On the other hand, the capital market of Korea, which is the main source of funding, has caused a lot of cost of capital for firms by its reorganization mainly with safe assets in the experience of foreign exchange crisis at the end of 1997, the sub-prime mortgage crisis in 2007 and the bankruptcy of Lehman Brothers in September 2008. Thus, this study empirically analyzed the effect of development expenses on credit rating and firm value. The credit rating was measured by commercial paper(CP) credit rating which is sensitive for investors in terms of risk because it is issued only by the credit of the firms. Firm value was defined as Tobin's Q, which has been widely used in prior studies. The results of the analysis are summarized as follows; Firstly, development expenses did not affect credit rating. Development expenses are recognized as intangible assets for uncertainty of economic benefits and long-term investment. Thus, it seems that there is no effect of development expenses on CP credit rating as CP credit rating is evaluated by short-term credit rating.

• 아태비즈니스연구
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• 제11권3호
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• 의료법학
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• 제8권1호
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• pp.137-177
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• 2007

The medical expenses review system in Korea has developed under fee-for-service system with its own unique structure. The importance of reviewing medical expenses has been emphasized, as the size of medical expenditures moving through the health insurance legal context and its weight in the national economy have increased very rapidly. It is, however, analyzed that the feuds and arguments continue among the stakeholders for the lack of laws supporting the medical expenses review system. The medical expenses review is a series of administrative procedures, deciding whether claims from medical care institutions to the insurer are legal and valid or not. It mainly controls the increase of unnecessarily excessive health insurance claim and prevents fraudulent claim and abuse and checks the less use or unsuitable use of medical resources. It also works a function guarantees medical benefits for the appropriate treatment according to the object of health insurance system as a social insurance scheme. The dispute on legal base of the medical expenses review is about the source of law in the medical expenses review. There are the Health Insurance Act and administrative laws as jus scriptum and the guidelines of review as administrative orders. The medical expenses review should reflect various factors, such as the development of medical healthcare technologies, the health expenditures distribution, the financial situation of the health insurance, and the evaluation on the level of appropriate benefits. It is also likely to adapt to the traits of characters of medicine, and trends and transition, Besides it should judge the legality and the validity of medical benefits expenditures by synthesizing these all factors. And the evaluation system of appropriateness of medical benefits was administrative procedure which was consecutive with reviewing the medical expenses system and it was intended to make up for the result of reviewing the medical expenses in more comprehensive levels.

• 지식경영연구
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• 제15권4호
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• pp.1-14
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• 2014

This study investigates earnings management of IPO firms in knowledge-based-industry. we analyse the relation between earnings management and R&D expenses(Research and development expense)which is an important expenditure in knowledge based management. First, we found that the earnings management is the largest in the year when the firm is enrolled on the market. Second, the IPO firms have higher DA(discretionary accruals) than existing firms on the market and the size of R&D expenses is larger, too. Finally, in the IPO firms in knowledge-based-industry, the higher accounting receivable and R&D expenses are, the more happens earnings management. Our study shows that the IPO firms of knowledge-basedindustry have high R&D expenses which are core expenditure. Also, earnings management has happened frequently in the IPO firms.

• 정보처리학회논문지D
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• 제11D권1호
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• pp.183-194
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• 2004

기존의 연구비 관리업무는 예산계획, 예산편성 및 예산정산 부분으로 관리됨으로써 여러 가지 문제점이 발생되었다. 이러한 문제점을 해결하고 연구비의 안정적인 확보와 효율적인 운영 및 투명한 집행을 위하여 연구비의 통합관리가 절실하게 요구되고있는 실정이다. 최근의 이러한 추세를 반영하여 기존의 시스템 통합업체(Inmon, IBM)의 데이터 웨어하우스 개발 프로세스에 대해서 연구한 결과 Inmon의 데이터 웨어하우스 개발 프로세스에서는 고전적인 개발주기 기법으로 단계적이며 순차적인 접근방법을 이용한다. 이로 인해 개발단계에서 중복되어지는 부분이 나타나게 되어 각 단계의 진행과정에서 그 이전단계로 피드백이 요청되는 심각한 문제를 유발하게 된다. 또한, IBM의 데이터 웨어하우스 개발 프로세스에서는 개발 프로세스가 수행되는 동안 기능과 데이터가 분리되어 어떤 기능이 데이터를 참조하고 수정하는지 안기 어려운 문제점이 발생되었다. 따라서, 된 논문에서는 이러한 문제점들을 해결하고자 계획 덴 분석단계, 설계단계, 구현 및 시험단계에서 UML을 적용한 엔터프라이즈 환경의 연구비 통합관리 데이터 웨어하우스 개발 프로세스를 제안하였다. 본 논문에서는 기존의 예산계획 DB, 예산편성 DB, 예산정산 DB의 데이터를 이용하여 사용자가 인하는 정보를 찾아주는 역할을 정보검색 에이전트에서 수행한다. 또한, 정보통합 에이전트에서는 정보검색 에이전트에서 수집한 데이터를 추출, 전송, 가공, 로딩 하여 통합 데이터베이스에 저장한다. 결과적으로, 정보통합 에이전트에서는 다수의 정보소스를 사용자가 하나하나 접근하여 검사하는 노력을 줄여주고 사용자에게 불필요하다고 판단되는 데이터를 걸러주는 역할을 수행한다. 이러한 결과로 사용자의 요구사항을 최대한 반영하여 연구비 관리정책의 수립에 필요한 다양한 형태의 의사결정 지원정보를 제공할 수 있도록 하였다. 최종 사용자에게는 원하는 분석정보를 신속하게 접근하여 단편적인 관점보다는 종합적인 관점에서 다양한 분석자료를 제공받을 수 있도록 하였다. 또한, 3개의 시스템을 하나로 통합한 결과 데이터의 공유, 시스템 통합, 운영비용 절감, 의사결정 지원환경을 단순화시키는 효과를 제공하였다.

• 농촌의학ㆍ지역보건
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• 제14권1호
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• pp.16-29
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• 1989

The general objective of this study is to grasp the treatment expenses of common diseases by character of medical care institutions. The specific objective is to find out the treatment expenses for selected common diseases by type of medical care institutions and also by level of symptom. A record review method was employed to obtain required information for the analysis of expenses. A total of 40,000 cases treated by 85 medical care institutions were selected by the study team during the period 22 June to 14 July 1988. The 85 medical care institutions were sampled by stratified proportionate random sampling method. The major findings obtained from the information collected by the study team are as follows ; 1) Treatment expenses were composed of physical examination, medication, injection anesthesia, rehabilitation surgical intervention, lab test, X-ray and diagnosis. The highest expenses was for medication, accounted for 36.7% of the total: 13.9%, injection; Lab, tests respectively: 10.5%, physical examination : 8.6% surgical intervention; 7.9% admission : 6.3%, X-ray and diagnosis: 1.5%, rehabilitation. 2) Treatment expenses per case of common diseases were quite different from not only type of medical care institutions, such as university hospital, general hospital, hospital and clinic, but also from level of symptom. 3) Treatment expenses per case for the aged were higher than that of the young. The treatment cases for over 60 years of age accounted for 19.4% of the total, however the proportion of treatment expenses accounted for 23.8% of the total. 4) Duration of treatment and visits for same diseases varied from type of medical cara institutions. Based on these study findings, the following further research should be conducted: (1) Establishment of health care delivery system. (2) Feasibility of the development of health care programme for the aged. (3) Strengthening for primary health care approach.

• 융합보안논문지
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• 제15권1호
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• pp.115-138
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• 2015

지식정보사회의 산업현장에서 필요로 하는 인재상은 지식과 실무를 겸비한 차별화된 전문직업인을 요구하지만, 교육기관을 통해 배출되는 인력들의 직무수행능력은 산업현장 요구에 미치지 못하여, 재교육을 위한 시간과 비용을 재투자하여야 하는 문제점이 있다. 이러한 기존 교육과정에 대한 한계와 문제점을 극복하고 산업현장에서 요구하는 양질의 인력을 공급하기 위한 교육과정 개발이 시급한 실정이다. 따라서 본 연구에서는 국가차원에서 추진하고 있는 국가직무능력표준(NCS) 개발 기법을 활용하여 경비분야 교육의 현장적합성을 제고하고, 산업체가 요구하는 실질적인 교육과정 개발을 제안한다.

• 한국건설관리학회논문집
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• 제23권6호
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• pp.89-100
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• 2022

최근, OSC(Off-Site Construction)기반 PC구조의 활성화를 위한 제도적 기반 마련의 일환으로 적정공사비 산정에 필요한 품셈 개발을 요구받고 있다. PC공법의 공사비는 공장제작-운반-현장설치의 단계로 구성된다. 최근 운반과 현장 설치는 부재(subsidiary materials)별 현장실태 조사 결과를 반영한 표준품셈 체계(standard product calculation system)를 제시하는 등 관련 연구가 진행되고 있다(Lee et al., 2021). 반면, 공장 제작 공사비 산정과 관련된 연구는 전무한 실정이다. 본 연구에서는 PC 공법의 공장제작 공사비 산정기준 마련을 위해 공장 제작 환경에 활용할 수 있는 품셈 체계를 제시하였다. 이를 위해 시공절차에 따른 작업 공종을 도출하였으며, 공종별로 연계된 표준품셈을 분석하여 작업 특성에 적합한 표준 투입인력을 산출하였다. 품셈 체계는 PC부재의 현장설치와 동일하게 기둥, 보, 벽체, 슬래브 부재로 구성하였으며, 공종별 기능공을 기준으로 부재별 기본공수를 제시함으로서 직접노무비의 산출이 가능하도록 하였다. 또한, 개별 부재의 규격(m³)에 따라 생산성이 변화되는 특성을 고려하여 부재 크기를 품의 할증 요소로 제시하였다. 본 연구결과는 현재 견적에 의해 재료비료 계상되는 PC공법의 공장제작 비용을 객관적으로 검증할 수 토대 마련에 기여할 수 것이다.

• 기술혁신연구
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• 제22권3호
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• pp.37-63
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• 2014

그 동안 정부는 기업부설 연구소의 인적 설립요건을 낮춤으로써 연구원수를 확대하고 중소기업에 대한 연구개발투자 확대를 통하여 중소기업의 연구개발활동과 투자를 유인해 온 바, 본 연구에서는 과연 그동안 정부의 정책이 중소기업의 연구개발활동에 어떤 효과가 있었는지를 대기업과의 비교를 통하여 실증적으로 분석하고자 한다. 이를 위해 특정 산업이나 정부 R&D 프로그램에 국한하지 않고, 18,272개에 달하는 기업 패널 데이터를 이용하여 정부 연구개발 직접투자의 효과를 분석했다. 분석결과, 그 동안의 정부 연구개발 직접투자로 중소기업은 연구원수가, 대기업은 매출액과 자체연구개발비가 증가되는 효과가 나타났으며, 통계적으로 유의하지는 않았지만 정부의 연구개발 직접지원이 오히려 중소기업의 자체연구개발비를 감소시키는 효과를 야기한 것으로 나타났다. 또한 중소기업과 대기업 모두 자체연구개발비를 증가시키는 가장 큰 요인은 기업의 매출액으로 나타났으며, 매출액을 증가시키는 요인은 정부 연구개발 직접투자 보다는 기업의 자체연구개발비로 나타났다.

• 산업경영시스템학회지
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• 제30권1호
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• pp.25-32
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• 2007

Automobile manufacturing companies should provide the products and service that can satisfy consumers who usually want various kinds of automobiles. This paper studied the relations among several demographic characteristics(gender, age, occupation, income) of consumers and automobile's attributes(engine performance, engine displacement, price, maintenance expenses, color, etc.) and preferred automobile(kind, size, company, price). For the relation research we established a model and related hypotheses and used a questionnaire survey, where 350 subjects were questioned. After the analysis, many statistically significant results are obtained : consumer's gender has relations with the preference for engine performance, engine displacement, price, color, and design; age has relations with the preference for engine displacement, maintenance expenses, free checking during A/S period, etc., occupation has relations with the preference for engine performance, engine displacement, price, maintenance expenses, fuel efficiency, etc. : income has relations with the preference for engine performance, engine displacement, price, maintenance expenses, mileage, reputation of car manufacturing companies, etc.; price and fuel efficiency has relations with the preference for car manufacturing companies. These results suggest the consumer-oriented sales of automobiles and are expected to be helpful for the effective strategy development of automobile marketing.