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국제금융위기 이후 한국 재벌기업들의 현금유보 수준에 대한 계층별 재무적 특성요인 분석 (Categorical Financial Analyses on the Level of Corporate Cash Reserves for the Korean Chaebol Firms in the Post-Era of the Global Financial Crisis)

  • 김한준
    • 한국콘텐츠학회논문지
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    • 제16권2호
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    • pp.729-739
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    • 2016
  • 본 연구의 주된 수행 동기는 국내,외 기업재무 분야에서 현재 학문적 관심이 점증되고 있는 현금유보 수준의 결정요인에 대한 기존의 유사주제 연구들에 대한 추가적인 실증분석이다. 연구설정 기준과 관련하여, 국제금융위기 이후의 표본기간 (2009-2013)과 국내 재벌기업들의 표본을 대상으로 구도화되었으며, 본문에 설명되었듯이 2가지의 주요가설들이 검정되었다. 첫 번째 가설 검정에서는 조건부 분위회기모형을 응용한, 현금유동성 분위 (계층) 수준별 유의성있는 재무변수들을 계량적으로 측정하는 것이었으며, 두 번째 검정에서는 다중로지스틱 모형을 활용한 국제금융위기 이후 기업들의 현금 유동성 수준 증감과 관련된 비교그룹들 상호 간에 대한 비교연구가 수행되었다, 결과적으로, 전자에서는 유동성, 대리인비용, 그리고 현금전환기간과 관련된 변수들이 유의성있는 재무변수로서 판명되었으며, 후자에서는 현금보유 수준의 변화가 상대적으로 큰 재벌계열사들이, 비교그룹 (즉, 기준그룹)에 속하는 계열사들 보다 유동성, 기업규모, 그리고 배당수익률 등의 측면에서 유의성 있는 통계적 차별성을 보이는 것으로 판명되었다.

국내화장품기업의 사회공헌활동(CSR)에 대한 사례분석 (A Case Study on Corporate Social Responsibility(CSR) of Domestic Cosmetics Companies)

  • 윤진숙;이재하
    • 융합정보논문지
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    • 제8권5호
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    • pp.219-228
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    • 2018
  • 본 연구의 목적은 화장품기업의 사회공헌활동에 대한 사례를 분석하여 향후 관련활동이 더욱 효과적으로 지속될 수 있도록 하는 방향을 제시하는 데에 있다. 연구방법으로는 선행연구와 개별기업의 사회적 책임활동에 대한 사례(사보, 공개정보, 담당자와의 면담 등)를 통하여 분석하였다. 이를 통하여 도출된 주요 결과는 다음과 같다. 첫째, 화장품기업의 사회공헌활동은 교육, 사업, 의료 보건, 환경보호, 문화 예술, 기부 등 매우 다양하게 수행되고 있다. 둘째, 기업의 사회공헌활동 및 다양성은 기업규모와 연관성이 높은 것으로 확인되었다. 셋째, 사회적 기업과 전문기관과의 협업을 통해 사회공헌활동의 효과가 배가될 수 있다. 넷째, 사회공헌활동에 대한 전략적 접근과 체계적인 홍보, CEO의 책임의식 등이 관련활동에 주요 영향을 미치는 것으로 볼 수 있다. 이러한 연구결과를 토대로 화장품기업의 사회공헌활동이 보다 효과적으로 이루어질 수 있도록 방향을 제시하였다는 점에서 본 연구의 의의를 찾을 수 있겠다. 아울러, 향후 국내 외 화장품기업의 사회공헌활동에 대한 비교분석의 필요성도 제기된다.

MIS 평가 유형과 MIS 성과 간의 상황적 관계에 관한 연구 (Contingent Analysis of the Relationship between Evaluation type and MIS Performance)

  • 정문상
    • 한국정보시스템학회지:정보시스템연구
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    • 제13권2호
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    • pp.225-240
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    • 2004
  • The most critical problem of MIS evaluation is the lack of the systematic framework to cover various factors and viewpoints. To solve this problem, this study takes the multi-level and contingent approach to performance evaluation, composed of three levels: evaluating the contribution of MIS to an organization [strategy level]; evaluating the activities of MIS department or MIS function as an organizational sub-function through the overall MIS lifecycle [function level]; and evaluating the quality or productivity of the application systems as MIS outputs [system level]. Ideal MIS evaluation should include all three levels of the hierarchy with balanced importance. However, MIS evaluationcanbedividedintothreetypes,suchasstrategy-oriented, function-oriented and system-oriented evaluation, depending on the focus and emphasis of evaluation. The usage pattern of each evaluation type is analyzed according to contingent variables of MIS evaluation such as MIS maturity, information intensity and firm size, and top management's intent. It is also found that the firms of higher MIS maturity and top management's intent use the strategy-oriented evaluation type, and the firms with strategy-oriented evaluation type show a higher MIS performance. Further, MIS maturity and top management's intent show contingent effects between evaluation type and MIS performance. Some managerial implications can be drawn based on the results of the study. First, strategy-oriented evaluation of MIS is more important as many firms more often use information technology as a strategic weapon. Second, MIS performance varies with evaluation type. Therefore, the design of MIS evaluation framework should be done carefully in the strategic and managerial contexts. Third, firms are recommend to use a different evaluation type according to organizational characteristics such as MIS maturity and information intensity.

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국내 제조기업의 경영혁신이 사회적책임활동과 재무성과간의 관계에 미치는 영향 (The Effect of Management Innovation on the Relationship between Corporate Social Responsibility and Financial Performance)

  • 오상훈;박현숙
    • 디지털융복합연구
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    • 제16권6호
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    • pp.175-185
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    • 2018
  • 이 연구는 기업의 사회적책임(CSR)활동과 재무성과간의 관계에서 경영혁신의 매개효과를 분석함으로써 지속가능 경영을 위한 CSR활동의 방향성을 제시하는데 목적이 있다. 연구가설 검증을 위하여 국내 제조기업 종사자 517명의 설문결과를 확보하고, SPSS 18.0과 AMOS 20.0을 사용하여 분석하였다. 실증분석결과, 첫째, CSR활동은 경영혁신에 긍정적인 영향을 나타내었다. 둘째, 경영혁신과 재무성과는 긍정적인 관계를 보였다. 셋째, CSR활동과 재무성과간에 경영혁신의 매개효과를 확인하였다. 마지막으로 CSR활동과 경영혁신의 관계에서 기업의 규모에 따른 부분적인 조절효과만을 확인할 수 있었다. 연구결과를 통하여 제조기업의 사회적책임활동에 대한 방향성을 제시하였으며, 향후 다양한 매개변인에 대한 추가 분석을 통하여 CSR활동과 재무성과간의 체계적인 이론을 정립할 필요가 있다.

상안검 거근건막에 유착된 한선낭종의 치험례 (Sudoriferous Cyst Adhered to Levator Aponeurosis: A Case Report)

  • 조정남;서인석;정찬민;탁경석;신미경
    • 대한두개안면성형외과학회지
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    • 제9권2호
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    • pp.93-96
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    • 2008
  • Purpose: Sudoriferous cyst usually occurs on the face, and especially on the ear and scalp as a solitary cystic mass. It is derived from the sweat glands of Moll and results from the obstruction of excretory ducts with the retention of fluid. In the eyelid, it is usually seen as small and firm vesicle arising at the eyelid margin. If it rarely occurs on the orbit, it develops from orbital ectopic epithelial cells predetermined to form glands of Moll. We experienced a case of sudoriferous cyst on eyelid which was adhered to levator aponeurosis and it disappeared when patient closed eyes. Methods: A 55-year-old women suffered palpable mass on left upper eyelid without pain that had been present for 25 years. Orbital computed tomographic finding showed a oval mass($2.1{\times}0.6{\times}0.6cm$ size) inside upper eyelid and it invaded the orbit. The mass was completely excised under general anesthesia and histopathological examination was followed. Results: Cystic mass was purple color and it was located in superiorly to tarsal plate. The mass was adhered to levator aponeurosis and levator palpabrae superioris muscle between the fat layer of post-orbital septum and the Whitnall ligament. The mass was completely excised without injury of aponeurosis and muscle. Microscopically, the lesion was a solitary cyst lined by two layers of cuboidal epithelial cells and innermost cells displaying eosinophilic cytoplasm with apical expansions. Conclusion: Sudoriferous cyst usually occurs on eyelid margin. But in this case, cystic mass occurred on upper eyelid and disappeared when patient closed the eyes because it was partially adhered to levator aponeurosis and levator palpebrae superioris muscle. Therefore, if sudoriferous cyst occurs on eyelid, it is necessary to excised the mass carefully.

중소 서비스기업의 해외시장진출 결정요인에 관한 실증분석 : 대구.경북지역 미용서비스업 중심으로 (An Empirical Analysis on the Determinants of Entry into Foreign Markets of Small- and Medium- sized Service Firms : Focused on Korean Beauty Industry)

  • 홍성헌
    • 통상정보연구
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    • 제11권2호
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    • pp.149-172
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    • 2009
  • Service industries nowadays have become the subject of a scientific research. However, unlike research on manufacturing, there has not yet been a broader presentation of important aspects theoretically and methodologically. The importance of service sector in both national and global economies has grown significantly. An active participation of service industries in the internationalization process, notably by licensing and FDI, has occurred over time. But a few sub-sectors still dominate on this process, for example, financial institutions such as banks, securities, and insurance as well as producer services in advertising and accounting. On the other hand, personal services that are owned by small- and medium- sized firm have limited capabilities in their transnational transfer. This paper attempts to examine various factors influencing decisions for these small- and medium- sized Korean beauty firms in entering to the foreign markets. Determining factors for these firms in the engagement of internationalization depends largely on competitive advantages in both domestic and host countries, and they may be different from those in the sub-sectors mentioned above. Based on previous researches, i identified three categories of independent variables(characteristics of firms, managers, and competition) that can influence decisions to enter to the foreign markets. Seven hypotheses have been tested by using a sample of beauty firms in Daegu city and Kyungbuk province. The results show that the intention of these firms to enter to the foreign markets is significantly influenced by the factors of the innovative character of CEO's, the competitiveness of firms, and size of firms.

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액체추진제 추력기의 인젝터 분무 거동에 대한 실험적 연구 (An Experimental Study on the Injector-spray Behavior of a Liquid-propellant Thruster)

  • 김진석;김성초;박정;김정수
    • 한국항공우주학회지
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    • 제35권9호
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    • pp.799-804
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    • 2007
  • 액체추진제 추력기 연소실의 인젝터로부터 발생하는 분무 거동을 파악하기 위하여 광학계측 기법을 사용한다. 실험에 사용된 인젝터는 지름이 0.406 mm이며 중심축으로부터 30 의 경사각을 이루는 8 개의 노즐 구멍으로 구성된다. 분무생성의 초기조건과 분무발달에 따른 미립화 과정을 분석하기 위해, 이중모드 위상도플러속도계(DPDA)로 측정된 액적의 속도 및 입경 등의 변이 거동을 제시하고 Nd:Yag 레이저평면광에 의해 획득된 순간평면이미지와 함께 고찰한다. 분무액적의 초기 분사속도에 근거한 Re 수와 We 수 등의 무차원 변수를 도출하여 인젝터 발생 분무의 미립화 및 난류성질 등에 대한 분무유동 양식의 범주를 결정한다. 이러한 분무분열에 대한 정성적, 정량적 결과는 향후 새로운 추력기 개발에 확실한 설계 기반을 제공할 것이다.

국내 시판 생막걸리의 이화학적 특성 (Physicochemical Properties of Korean Non-sterilized Commercial Makgeolli)

  • 강지은;최한석;최지호;여수환;정석태
    • 한국지역사회생활과학회지
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    • 제25권3호
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    • pp.363-372
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    • 2014
  • This study was examined the quality characteristics of 20 types of non-sterilized commercial Makgeolli. These samples are classified according to firm size, enterprise Makgeolli(4 samples), prize-winning Makgeolli(6) and local Makgeolli(10). The alcohol contents of Makgeolli was determinded as follows: enterprise Makgeolli(6.18%), local Makgeolli(7.11%), and award-winning( 7.87%). Enterprise Makgeolli(0.24%) showed higher total acidity than award-winning and local Makgeolli(0.21%). In addition, pH levels were as follows: local Makgeolli(3.75), award-winning Makgeolli(3.77), and enterprise Makgeolli(4.09). Enterprise Makgeolli had the lowest sugar content. According to the sensory evaluation, three grades were identified based on balance and taste(5 points). The upper grade(more than 3 points) showed a higher pH, reducing sugar, higher aminoacidity, more soluble solids, and larger color differences than other grades. There were no significant differences in the level of acidity across the grades. The alcohol and volatile acid contents of the upper grade were lower than the middle(2.0-2.9 points) and lower(under 2.0 points) grades. Further research should provide a quality analysis of leavening agents and fermentation conditions, and a sensory evaluation.

중소 제조기업의 생산정보화(MES) 도입 전략에 관한 연구 (II) - 룰 베이스를 이용한 맞춤형 도입 가이드라인 (A Study on the Production Informatization Strategy for Korean SMEs of Manufacturing Industries (II) - Customized Guideline for Introduction of Production Information System using Rule-base)

  • 정연경;조문빈;이전일;노상도;조현재;조용주;최석우
    • 한국정밀공학회지
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    • 제30권2호
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    • pp.206-215
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    • 2013
  • In recent years, many companies have heavily invested in introducing production informatization systems in order to strengthen the competitiveness and to satisfy consumer's desires in quickly changing market environment. However, it is not effective due to the lack of understanding of systems and of non-existence of an optimal system for each company. Therefore, in this paper, manufacturing companies were classified according to its properties; size of the firm, type of business, production method and job production. After that, a model has been built to calculate the production informatization level, and it has been applied to 450 companies. Results of 450 surveys would be the base for figuring out strategies of introducing the production informatization to the companies which are wishing to build production informatization systems. Finally, Developed in this paper rule base system refer customized guideline to company that wants to adapt production information system.

Comparative behaviour of stiffened and unstiffened welded tubular joints of offshore platforms

  • Thandavamoorthy, T.S.
    • Steel and Composite Structures
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    • 제3권5호
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    • pp.321-331
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    • 2003
  • The paper presents the results of an experimental investigation conducted on welded tubular joints, that are employed in offshore platforms, to study the behaviour and strength of these joints under axial brace compression loading. The geometrical configuration of the joints tested were T and Y. The nominal diameter of the chord and brace members of the joint were 324 and 219 mm respectively. The chord thickness was 12 mm and the brace 8 mm. The tested joints are approximately quarter size when compared to the largest joints in the platforms built in a shallow water depth of 80 m in the Bombay High field. Some of the joints were actually fabricated by a leading offshore agency which firm is directly involved in the fabrication of prototype structures. Strength of the internally ring-stiffened joints was found to be almost twice that of the unstiffened joints of the same configuration and dimensions. Bending of the chord as a whole was observed to be the predominant mode of deformation of the internally ring-stiffened joints in contrast to ovaling and punching shear of the unstiffened joints. It was observed in this investigation that unstiffened joint was stiffer in ovaling mode than in bending and that midspan deflection of unstiffened joint was insignificant when compared to that of the internally ring stiffened joint. The measured midspan deflection of the unstiffened joint in this investigation and its relation with the applied axial load compares very well with that predicted for the brace axial displacement by energy method published in the literature. A comparison of the measured deflection and ovaling of the unstiffened joint was made with that published by the author elsewhere in which numerical prediction of both quantities have been made using ANSYS software package. The agreement was found to be quite good.