• Title/Summary/Keyword: 가비중

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The Empirical Study of Relationship between the obsolescence assets and Asymmetric Cost Behavior (자산 노후화율이 원가의 비대칭성에 미치는 영향)

  • Cha, Sang-kwon;Kim, Dong-Pil
    • Journal of the Korea Convergence Society
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    • v.11 no.1
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    • pp.259-266
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    • 2020
  • This study analyzes the effects of the obsolescence assets on the asymmetry of costs. Cost asymmetry refers to a lower percentage of costs when sales fall than increases in costs when sales increase. the obsolescence asset induces various decisions, including high maintenance costs and management improvements and replacement of facilities. This study is to analyze the cost behavior according to those decisions. The analysis showed that the higher the obsolescence of assets rate, we found cost elasticity, with a greater reduction in costs when sales decrease than the increase in costs when sales increase. Second, the lower the cost will not appear as the obsolescence of assets rate increases in case that the concentration of an item of property, plant and equipment is high, and when sales decrease. The above result means that the obsolescence of assets rate acts as operating risk and thus operates resources flexibly according to changes in sales, but when the concentration of property, plant and equipment is high, the decision-making constraint make it difficult for the flexible operation.

Effects of Entrepreneurship Motivation on Entrepreneurial Opportunity Competence in Preliminary Young Entrepreneurs: Focusing on Mediating Effects Of Entrepreneurial Efficacy and Entrepreneurial Orientation (예비청년창업가의 창업동기가 창업기회역량에 미치는 영향: 창업효능감과 기업가지향성의 매개변수의 효과 중심으로)

  • Shan, Liang;Heo, Chul Moo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.1
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    • pp.117-137
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    • 2019
  • In young entrepreneurs, the individual situation of opportunity discovery is very important. It is very important that the opportunities that are created for a particular individual entrepreneur are also recognized and assessed through the process. The need for the development of entrepreneurial opportunity competencies, which have a low proportion of opportunistic entrepreneurship, is low in the entrepreneurship education. In particular, young entrepreneurs are in desperate need of opportunistic entrepreneurship. The purpose of this study is to examine the effect of entrepreneurship motivation on entrepreneurial opportunity competence, using entrepreneurial orientation and entrepreneurship orientation as mediation variables for preliminary young entrepreneurs (19-39 old). In the case of young entrepreneurs, there is a tendency to study entrepreneurship policies and education through the system of youth entrepreneurship schools, mainly on college students and youths, and on the effects of institutional support on entrepreneurship. There is little research on the effect of a entrepreneurial motivation on the entrepreneurial opportunity competence needed to promote an entrepreneurial venture in a model with multiple mediators. The purpose of this study is to investigate the effect of start - up motivation on the entrepreneurial opportunity competence. To do this we analyzed 374 questionnaires collected from preliminary young entrepreneurs in Seoul and Gyeonggi provinces. The results of the analysis using SPSS v22.0 and Process macro v3.0 showed that the motivation of start - up had a significant effect on both opportunity recognition and opportunity evaluation of entrepreneurial opportunity competence. Second, motivation of entrepreneurs has a significant effect on entrepreneurial efficacy. Third, entrepreneurial efficacy has a significant effect on entrepreneurial orientation. Fourth, entrepreneurial orientation has a significant effect on entrepreneurial opportunity competence. Fifth, there is a significant indirect effect between entrepreneurial motivation and entrepreneurial opportunity recognition when passing through entrepreneurial orientation, entrepreneurial efficacy and entrepreneurial orientation at the same time, But indirect effects was insignificant when only entrepreneurship efficacy is passed. There is a significant indirect effect on all mediators between entrepreneurial motivation and entrepreneurial opportunity valuation. It is suggested that strengthening education on entrepreneurship is necessary to cultivate awareness of entrepreneurship opportunities and strengthening education on both entrepreneurial efficacy and entrepreneurship is necessary to cultivate evaluation of entrepreneurship opportunities by type of entrepreneurial motivation.

Distribution of phosphorus in particle-size separates and specific gravity separates of soils (입경 및 비중별(比重別) 토양분화과 인산분포(燐酸分布))

  • Hong, Jung-Kook
    • Korean Journal of Soil Science and Fertilizer
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    • v.12 no.4
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    • pp.179-187
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    • 1980
  • 1) Soils (volcanic ash and muck) were fractionated into particle-size separates (200 - 20, 20 - 2, 2 - 0.5 and finer than $0.5{\mu}$ in diamter), and of which the silt fraction was further fractionated into specific gravity separates (more than 2.0, 2.0 - 1.7, 1.7 - 1.4 and less than 1.4 in $g/cc^3$). And total organic and inorganic phosphorus in the separates were determined. 2) The amounts of total, organic and inorganic phosphorus distributed in the particle-size separates were as follows fine clay > coarse clay > silt > fine sand fraction. The increase rate in the amounts of phosphorus was great in the separates finer than $20{\mu}$, and greatest in the fine clay fraction. 3) The amounts of total, oganic and inorganic phosphorus distributed in the specific gravity separates were as follows: 2.0 - 1.7 > 1.7 - 1.4 > heavier than 2.0 fraction. The increase rate in the amounts of phosphorus was in the following order 2.0 - 1.7 > 1.7 - 1.4 > heavier than 2.0 fraction. 4) Distribution of carbon, amorphous aluminum and free iron oxides in the particle-size separates and the specific gravity separates were examined, and the distribution and the formes of organo-minera1 complexes in the separates were discussed to shed light on the factors affecting the distribution of phosphorous into the separates. And it was estimated that there was close relation among the distribution of organic and inorganic phosphorus, and the distribution and the formes of organo-minera1 complexes.

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Empirical Analysis on Agent Costs against Ownership Structure in Accordance with Verification of Suitability of the Model (모형의 적합성 검증에 따른 소유구조대비 대리인 비용의 실증분석)

  • Kim, Dae-Lyong;Lim, Kee-Soo;Sung, Sang-Hyeon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.13 no.8
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    • pp.3417-3426
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    • 2012
  • This study aims to determine how ownership structure (share-holding ratio of insiders, foreigners) affects agent costs (the portion of asset efficiency or non-operating expenses) through empirical analysis. However, as existing studies on correlations between ownership structure and agent costs adopted Pooled OLS Model, this study focused on additionally formulating Fixed Effect Model and Random Effect Model aimed to reflect the time of data formation and corporate effects as study models based on verification results on the suitability of Pooled-OLS Model before comparative analysis for the purpose of improvement of credibility and statistical validity of the results of empirical analysis based on the premise that the Pooled OLS Model is not reliable enough to verify massive panel data. The data has been accumulated over 10 years from 1998 to 2007 after the IMF crisis hit the nation, from a subject 331 companies except for financial institutions. As a result of the empirical analysis, verification of the suitability of model has determined that the Random Effect Model is appropriate in terms of asset efficiency among agent costs items. On the other hand, the Fixed Effect Model is appropriate in terms of non-operating costs. As a result of the empirical analysis according to the appropriate model, no hypothesis adopted in the Pooled OLS Model has been accepted. This suggests that developing an appropriate model is more important than other factors for the purpose of generating statistically significant empirical results by showing that different empirical results are produced according to the type of empirical analysis.

An Overview on Features of Research Topics in the Asia Pacific Journal of Small Business (APJSB) for 40 Years (「중소기업연구」 40년 연구주제의 전체 조망)

  • Kim, Sanghee;Lee, Choonwoo
    • Korean small business review
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    • v.42 no.4
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    • pp.47-67
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    • 2020
  • This study analyzed the papers provided by Asia Pacific Journal of Small Business (APJSB) for 40 years. The purpose of this study is looking at the research trends about small and medium business. We tried to identify some stream and feature without manipulation. Textmining and Frequency analysis are executed on topics of every published paper in APJSB to 2019 from 1979. The result suggest that important keyword and feature of research topics in APJSB. And the result show the period feature as well as the whole of research trend in APJSB for 40 years. Futhermore, we suggest some implications derived from the results by adapting business ecosystem model and business managerial system model.

Studies on the expansion of arable land in Yeongnam district -III. The Characteristics and utilization of Jangweon series distributed in Cheongdo-gun area (영남지역(嶺南地域)의 경지확대를 위한 연구 -III. 청도군 지역(地域)에 분포(分布)된 반층토(장원통(壯元統))의 특성(特性)과 이용(利用)에 관하여)

  • Jung, Y.T.;Choi, J.H.;Park, R.K.
    • Korean Journal of Soil Science and Fertilizer
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    • v.12 no.2
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    • pp.99-107
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    • 1979
  • The properties, land use and genesis of the Jang-weon series, Planosol-like soils, distributed in Cheong-do area were investigated. Planosol-like soils in Korea have been believed unsuitable for perennial crops but 34.6% (594ha) of the Jang-weon soils in Cheongdo-gun are used for perennial crops such as apples, persimmons, peaches, mulberry etc. With productivity more or less equal to alluvial soils. The reason for high productivity and a working hypothesis for the genesis of the fragipan is suggested with discussion.

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Characteristics Analysis of on Blackware and Whiteware at Excavated Kiln in Gilmyeong-ri Pocheon-si Gyeonggi-do, Korea (경기도 포천시 길명리 가마터 출토 흑유자기와 백자에 대한 특성분석)

  • Koh, Min-Jeong;Kim, Gyu-Ho
    • Journal of Conservation Science
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    • v.22
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    • pp.43-60
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    • 2008
  • This study is investigated the characteristics and the comparison on blackware and whiteware at Gilmyeong-ri kilns, located Poncheon-si, Geonggi province at AD 19c using scientific analysis. It is measured by scientific analysis classified as microstructure observation, physical methods which involved chromaticity, specific gravity, absorption ratio and porosity, and chemical analysis of components of body and glaze. As a result, a particle and a pore of body surface appeared differently by the degree of vitrification. In glaze, Blackware have better on good vitrification than whiteware in the microstructure observation. The physical characteristics of chromaticity, specific gravity, absorption ratio and porosity differed according to degree of vitrification rather than porcelain types. In composition, body of blackware have higher ratio of $Fe_2O_3$ and $TiO_2$ than of whiteware. Also glaze of blackware have higher ratio of $Fe_2O_3$ and $TiO_2$, and lower ratio of $SiO_2$ and $Al_2O_3$ than whiteware. Especially, blackware have higher ratio in the composition of CaO and $P_2O_5$ by which ash is used or not.

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Studies on Salt Injuries of Seedlings Growth-Sand Media Effect of Various Concentration of Added Salts upon 3 Kinds of Seedlings (수묘(樹苗)의 염해(鹽害)에 관(關)한 연구(硏究) -Nacl 농도(濃度)를 달리한 사경(砂耕)에서의 몇 수묘(樹苗)에 미치는 영향(影響))

  • Son, Won Ha
    • Journal of Korean Society of Forest Science
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    • v.8 no.1
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    • pp.3-10
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    • 1968
  • (1) The present work is a study on the tolerance of salt concentration, salt injuries and growth, under varied conditions, of salt concentration of five kind silvicultural species. (2) Pinus thunbergii, which is tolerant of stat, has shown both low fresh leaf's pH and low gravity, while Pinus densiflora, Abies bolophylla and Pinus koraiensis have respectively shown high fresh leaf's pH and high gravity. (3) Pinus thunbergii, which is tolerant otosalt, has shown high water content ind its lead, hbile such speciesras Pinus densiflora an Abies lophylla, which are intolerant of salt have shownlow water content in their leaves. (4) A signifficance has ibeen found, in the nonreatment fresh les's pH and n gravity, among Pinusthunbergiis Pinu rigida, Pinus koraiensis, Pinus densiflora and Abies holophya. (5) The order of thetlolerance of salt among the tested species is as foohws : Pinus thunbergii, P. Korea iensis, Abies holopylla. (6) The signs of salt injuries have been observed at the tops of the trees 2~3 hours after the application of 1.5% salt solution in the case of Abiihs holop hylla which are intolerant of salt, while they have been of served at the same position 4~6 hours after the 1.5% application in the case of Pinus Koraiensis and Pinus thunbergii.

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Effect of Nitrogen Split Application Methods under Different Soil Textures on Growth and Yield of Rice in Direct Seeding on Dry Paddy (벼 건답직파재배에서 토성별 질소분시방법이 생육에 수량에 미치는 영향)

  • Kim, Chung-Kon;Yun, Yong-Dae;Yang, Won-Ha;Oh, Yun-Jin
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.40 no.6
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    • pp.731-737
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    • 1995
  • This experiment was carried out at National Crop Experiment Station in 1994 to obtain basic information of growth characters and yield of rice under various nitrogen split application methods on different soil textures in direct seeding on dry paddy. Hwaseongbyeo sown on April 27 by flat drill seeding, and irrigation was done at 3 leaf stage after seedling establishment. Number of seedling stand was 159~177 seedlings per $m^2$ regardless of soil texture and nitrogen application method. Number of panicle per unit area in loam was higher than in sandy loam, and it also was higher in top dressing plots, which were 3 times application at rate of 40-30-30% (3rd leaf stage -7th leaf stage -panicle initiation stage) and 4 times application 10-30-30-30%(basal-3rd leaf stage -7th leaf stage -panicle initiation stage), than in conventional method. Leaf colour, leaf area index and dry matter production at heading stage were highest at top dressing plots among the nitrogen application methods in both sandy loam and loam. Lodging index in top dressing plots increased by low breaking weight with long culm. There were field lodging of degree 3 in top dressing plots. Rice yield in sandy loam, loam increased by 7~9%, 6~9% in top dressing of nitrogen, respectively.

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SPECIAL REPORT 5. 1990년대 시멘트산업 - 시멘트산업의 전성기와 IMF 외환위기의 도래

  • 한국시멘트협회
    • Cement
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    • s.198
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    • pp.87-109
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    • 2013
  • 1988년을 전후로 건설경기가 서서히 과열되면서 시멘트업계는 1990년부터 3년간 시멘트 파동을 경험하게 된다. 반면 1992년 이후에는 생산과잉을 우려하는 목소리가 터져 나오기 시작했다. 이에 따라 시멘트 업계는 해외진출과 신제품의 개발 등 사업다각화 쪽의 비중을 서서히 높여나가기 시작했다. 이러한 변화는 특히 IMF 상황이 더해지면서 더욱 두드러졌다. 이 시기 시멘트업계는 구조조정과 각종 비용절감 노력을 통해 기업체질 강화를 위해 애쓰는 한편 기존의 시멘트 사업역량을 단단하게 다져나갔다. 또한 1990년대에는 세계적으로 그린라운드(Green Round)가 대두되면서 폐자원의 활용 등 환경에 대한 관심이 커져갔다.

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