• Title/Summary/Keyword: 재무적 필요정도

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Need Assessment for the Operation of Outplacement Support Service for Echo Generation (에코세대의 전직지원서비스 운영을 위한 요구분석)

  • Yun, Ji-Yeun;Yoon, Gwan-Sik
    • Journal of Practical Engineering Education
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    • v.7 no.1
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    • pp.47-55
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    • 2015
  • This study has the objective of proposing the basic data for the political and administrative support needs so that the Echo generation can be prepared with the supper-aged society, by verifying the perception level and degree of necessity about the outplacement support service, whether they want to be serviced or not, and necessary contents in the service with the employed people and non-employed people as objects among the Echo generation in the Southeast region. The study result derived from these effort is illustrated as follows. The perception level of the Echo generation about outplacement support service showed to be significantly different according to the gender, age, industry type, and career. The degree of needs was significantly different depending on the age. For the provision period of the outplacement support service, the opinions were that 3 months before the retirement was most appropriate. The intention of participation when the outplacement support service is provided showed to be significantly different depending on the age.

Dynamic Hedging Performance and Test of Options Model Specification (시뮬레이션을 이용한 동태적 헤지성과와 옵션모형의 적격성 평가)

  • Jung, Do-Sub;Lee, Sang-Whi
    • The Korean Journal of Financial Management
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    • v.26 no.3
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    • pp.227-246
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    • 2009
  • This study examines the dynamic hedging performances of the Black-Scholes model and Heston model when stock prices drift with stochastic volatilities. Using Monte Carlo simulations, stock prices consistent with Heston's(1993) stochastic volatility option pricing model are generated. In this circumstance, option traders are assumed to use the Black- Scholes model and Heston model to implement dynamic hedging strategies for the options written. The results of simulation indicate that the hedging performance of a mis-specified Black-Scholes model is almost as good as that of a fully specified Heston model. The implication of these results is that the efficacy of the dynamic hedging performances on evaluating the specifications of alternative option models can be limited.

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A Case Study and Analysis on the Performance Measurement systems of Manufacturing Companies (제조기업의 성과측정시스템에 관한 사례 연구)

  • Lee, Sang-Wan;Lee, Jeong-Hyeong
    • Journal of Digital Convergence
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    • v.12 no.1
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    • pp.209-219
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    • 2014
  • In this study, questionnaires and field interviews in practice the use of PMS, in assessing companies' usage and employee's perceived importance of performance measures for the characteristics of PMS was investigated. The results of this study can be summarized as follows: First, the companies in the respective business environment and strategies to improve the performance measures reflect, but was using a lot of financial measures. Second, discrepancy-between employee's perceived importance and companies' usage of non-financial measures was showed. Thus, there is a need to develop a variety of performance measures and increase the use of non-financial measures. Third, the company has to consider design and use of PMS to induce the awareness of employees and behavioral changes in order to improve organizational performance.

The Current Status and Facilitation Strategy of BIM for Civil Infrastructure Projects (토목공사의 BIM 현황 및 활성화에 관한 연구)

  • Park, Tae-Soon;Park, Hee-Sung
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.38 no.1
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    • pp.133-140
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    • 2018
  • The purpose of this paper is to provide baseline on the current status and the activation of BIM in civil engineering which can integrate and manage the information and tasks generated during the life cycle. Hierarchical analysis was conducted to identify the level of BIM application, recognition survey for practitioners, and activation plans. The survey results show similar trends in BIM activation inhibition factor, the need for BIM, the effect of BIM and the future possibility of BIM. The utilization of BIM and the technical training in the civil engineering field were lower than those in the architectural field. The analysis of AHP(Analytic Hierarchy Process) is performed to identify the degree of importance in financial, operational, investment, technical, and institutional sections as its activating factors. As a result, the technical factor points the highest degree. Thus, study shows the direction to apply BIM in civil engineering in the future by suggesting an efficient plan.

An Exploratory Study on the Relationship with Previous Project Risk Evaluation and Project Performance (사전 프로젝트 리스크 평가와 프로젝트 성과와의 관계에 관한 탐색적 연구)

  • Hosnag, Kim;Kyungsik Yang
    • Journal of Service Research and Studies
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    • v.12 no.3
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    • pp.70-92
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    • 2022
  • Project risk assessment is the most important activity performed at the beginning of a project because it can judge the performance of the project in advance. In this study, We were evaluated risk with traditional risk factors such as technology and schedule, etc, and Indirect risks factors such as financial, strategic, and special risks. and then, we analyzed what kind of relationship these risk evaluation factors have on business performance and customer satisfaction. As a result of the research, it was found that the risk evaluation items had a relationship with performance and customer satisfaction. However, It is possible that the performance may differ depending on how risks are managed after risk assessment. Therefore, follow-up studies should be conducted, including information on risk management practices. This study is meaningful that presenting practical risk evaluation items and at the same time identifying the relationship with performance. We plan to further the study in future studies including the evaluation of risk management process.

A Study on the Effect of CEO ethics on the business performance of company -Focusing on construction companies - (CEO의 윤리의식이 기업의 경영성과에 미치는 영향에 관한 연구 -건설회사를 중심으로-)

  • Kim, Kil-Hong;Yang, Dong-Woo
    • Journal of Digital Convergence
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    • v.14 no.4
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    • pp.173-183
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    • 2016
  • The purpose of this study is to see how a CEO's ethics affects each company's business performance, as the ethical management of global companies are being one of the social issues at this time, particularly in construction companies. The survey was conducted amongst the engineers and managers who are currently engaged in domestic major companies as well as small businesses, and analyzed based on the frequency, reliability, factor, and multiple regression method. The results are as follows by use of SPSS 20 as a statistical analysis tool. CEO's ethics has a positive effect on financial performance, business ethics, organizational achievement, social achievement. The study found that the higher ethical sense a CEO has, which is one of the highest values of CEO, the higher ownership an employee has, and the more a CEO has a communication with the employees, the more credibility is mutually built, which will be a driving force of company's development. This study needs more wide study for on the effect of CEO's ethics on the business performance of general company in the future.

Market Discipline by Depositors : the Case of Mutual Savings Banks in Korea (상호저축은행과 예금자에 의한 시장규율)

  • Park, Jung-Hee
    • The Korean Journal of Financial Management
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    • v.26 no.1
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    • pp.95-125
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    • 2009
  • This paper examines the disciplinary effect of deposits using the semiannual accounting data of mutual savings banks(henceforth 'MSBs') in Korea for the period of 2003 through 2007. I find overall strong evidence in favor of the existence of market discipline in the industry. MSBs with higher BIS ratio and lower NPL ratio turn out to have higher increase rate of deposits than MSBs with lower such ratios. The coefficient of NPL ratio becomes greater with time, suggesting that the effect is cumulative. It turns out that depositors respond more sensitively to NPL ratio than BIS ratio in a period of MSB failure. On the other hand, MSBs turn out to act very positively responding to the depositors' discipline. They increase BIS ratio or decrease NPL ratio following the previous decrease in deposits. Government authorities need to make more efforts to develop a suitable incentive system (e.g. penalties on a false disclosure) to improve the efficiency of disclosure by MSBs. Moreover, they need to acknowledge the importance of NPL ratio as a market disciplinary tool which has been becoming more important, especially in times of MSB failure.

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Competitiveness Enhancement for Local Commercial Banks in Vietnam (베트남 일반은행의 경쟁력 제고에 관한 연구)

  • Dinh, Nguyen Yen Chi;Kim, Jung-Ho
    • International Area Studies Review
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    • v.21 no.2
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    • pp.171-196
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    • 2017
  • This study employed the Analytical Hierarchy Process (AHP) methodology with the enhancement of the competitiveness of Vietnamese commercial banks set as the overall goal of the model. Analysis of the survey questionnaire based on pair-wise comparisons and collected from experts in the field of banking led to three significant findings. First, banking safety is the most important evaluation criteria for the competitiveness of local commercial banks in Vietnam, followed by operating efficiency, intangible values and large scale. Second, in order to achieve the overall goal of enhancing competitiveness for local banks, securing healthy financial conditions should be made the priority. Effective management systems, strategic human resource planning and high-quality products and services all show strong connections to achieving the evaluation criteria. Third, the study found that bad debt settlement is essential in obtaining healthy financial conditions. In order to introduce effective management systems as well as high-quality products and services, technological advances are very important. Improving the quality of executives and staff is imperative for strategic human resource planning purposes.

텀블링 시간에 따른 돈육 육포의 품질 특성에 관한 연구

  • Jeong, Jong-Yeon;Choe, Ji-Hun;Choe, Yun-Sang;Han, Du-Jeong;Kim, Hak-Yeon;Lee, Ui-Su;Baek, Hyeon-Dong;Kim, Cheon-Je
    • Proceedings of the Korean Society for Food Science of Animal Resources Conference
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    • 2005.05a
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    • pp.231-234
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    • 2005
  • 본 실험은 돈육 후지 부위를 이용하여 육포 제조시 텀블링 시간에 따른 육포의, 이화학적 및 관능적 특성을 조사하여 표준화된 육포제조의 기초 자료를 제공하고자 실시하였다. 텀블링 시간에 따른 건조전 육포 양념육의 제품수율은 30분까지는 수율이 유의적으로 증가하는 경향을 보였으나, 60분 동안 텀블링을 실시하였을 때는 30분보다 낮은 값을 나타내었다. 텀블링 시간에 따라 pH는 차이가 없었으나, 보수력은 텀블링 30분까지 유의적으로 증가하였고 이후 부터는 차이가 없었다. 육색은 텀블링 시간이 경과함에 따라 $L^{\ast}-$값과 $b^{\ast}-$값은 감소하는 경향을 보였으나 반대로 $a^{\ast}-$값은 텀블링 시간이 증가함에 따라 점점 증가하는 경향을 보였다. 건조후 제조된 돈육육포의 수분함량은 $29{\sim}30%$ 정도를 유지하였으며, 건조수율은 모두 $48{\sim}49%$ 정도의 높은 수율을 보였다. 육포의 $L^{\ast}-$값은 30분 및 60분 동안 텀블링을 실시하였을 때 10분 동안 텀블링을 실시한 육포보다 낮게 나타났다. 60분 동안 텀블링한 육포의 $a^{\ast}-$값은 10분간 텀블링한 것보다 높았으며, $b^{\ast}-$값은 $a^{\ast}-$값과는 반대의 경향을 나타내었다. 탄력성(springiness)은 60분 동안 텀블링한 육포가 10분 동안 텀블링한 육포보다 높은 값을 보였으나, 탄력성을 제외한 모든 항목에서 유의차가 나타나지 않았다. 관능검사는 모든 항목에서 30분 이상 텀블링한 육포가 좋은 평가를 받았으나, 처리구간에 유의차는 나타나지 않았다.pm을 spiking한 후 SPE상에서 SCX(Strong cation exchange column)을 통한 clean-up과정을 거친 후의 STP의 limit of quantification(LOQ)는 약 0.44ppm이었으며, 이에 대한 회수율은 89.7${\pm}$2.3%(n=6)를 나타냈다. 실제 CODEX에서 권장한 우유의 MRL이 0.6ppm인 점을 감안하면 CODEX권고치에 도달할 수 있는 것으로 판단되었다. 따라서 본 연구에서 개발 된 시험법은 지금까지 국내적으로 STP에 대한 시험법이 확립되어 있지 않은 것으로 이와 아울러 간편한 parallux와 병용해 STP에 대한 정량 및 정성 분석을 유도체화 장치 및 형광검출기를 이용해 잔류항생물질 STP에 대한 분석시험법을 개발하였다.화와 네트워크 조직망 구축을 위한 지역중심의 복합 생활문화 공간이 필요할 것이며, 이를 촉진키 위한 mentor academy시스템 접근을 통해 점점 고령화되어 가고 있는 재래시장에 대해 차별적 특성이 반영된 종합적이고 체계적 접근 방법연구가 필요하다./TEX> 자체기술개발, 선진기술 도입, 산업간 및 산업내 기술확산, 국제기술협력 ${\rightarrow}$ 기술혁신의 촉진 ${\rightarrow}$ 총요소생산성과 기업경쟁력(자원 및 역량, 프로세스 경쟁력, 품질경쟁력, 시장경쟁력, 고객성과, 시장성과, 재무성과)의 제고 ${\rightarrow}$ 가격경쟁력(임금, 금리, 물류비용, 환율 등)과 비(非)가격경쟁력(디자인, 에프터서비스, 품질, 운송 등)의 제고 ${\rightarrow}$ 국가경쟁력의 제고 ${\rightarrow}$ 국제수지 흑자 ${\ri

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Corporate Governance and Managerial Performance in Public Enterprises: Focusing on CEOs and Internal Auditors (공기업의 지배구조와 경영성과: CEO와 내부감사인을 중심으로)

  • Yu, Seung-Won
    • KDI Journal of Economic Policy
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    • v.31 no.1
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    • pp.71-103
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    • 2009
  • Considering the expenditure size of public institutions centering on public enterprises, about 28% of Korea's GDP in 2007, public institutions have significant influence on the Korean economy. However, still in the new government, there are voices of criticism about the need of constant reform on public enterprises due to their irresponsible management impeding national competitiveness. Especially, political controversy over appointment of executives such as CEOs of public enterprises has caused the distrust of the people. As one of various reform measures for public enterprises, this study analyzes the effect of internal governance structure of public enterprises on their managerial performance, since, regardless of privatization of public enterprises, improving the governance structure of public enterprises is a matter of great importance. There are only a few prior researches focusing on the governance structure and managerial performance of public enterprises compared to those of private enterprises. Most of prior researches studied the relationship between parachuting employment of CEO and managerial performance, and concluded that parachuting produces negative effect on managerial performance. However, different from the results of such researches, recent studies suggest that there is no relationship between employment type of CEOs and managerial performance in public enterprises. This study is distinguished from prior researches in view of following. First, prior researches focused on the relationship between employment type of public enterprises' CEOs and managerial performance. However, in addition to this, this study analyzes the relationship of internal auditors and managerial performance. Second, unlike prior researches studying the relationship between employment type of public corporations' CEOs and managerial performance with an emphasis on parachuting employment, this study researches impact of employment type as well as expertise of CEOs and internal auditors on managerial performance. Third, prior researchers mainly used non-financial indicators from various samples. However, this study eliminated subjectivity of researchers by analyzing public enterprises designated by the government and their financial statements, which were externally audited and inspected. In this study, regression analysis is applied in analyzing the relationship of independence and expertise of public enterprises' CEOs and internal auditors and managerial performance in the same year. Financial information from 2003 to 2007 of 24 public enterprises, which are designated by the government, and their personnel information from the board of directors are used as samples. Independence of CEOs is identified by dividing CEOs into persons from the same public enterprise and persons from other organization, and independence of internal auditors is determined by classifying them into two groups, people from academic field, economic world, and civic groups, and people from political community, government ministries, and military. Also, expertise of CEOs and internal auditors is divided into business expertise and financial expertise. As control variables, this study applied foundation year, asset size, government subsidies as a proportion to corporate earnings, and dummy variables by year. Analysis showed that there is significantly positive relationship between independence and financial expertise of internal auditors and managerial performance. In addition, although business expertise and financial expertise of CEOs were not statistically significant, they have positive relationship with managerial performance. However, unlike a general idea, independence of CEOs is not statistically significant, but it is negatively related to managerial performance. Contrary to general concerns, it seems that the impact of independence of public enterprises' CEOs on managerial performance has slightly decreased. Instead, it explains that expertise of public enterprises' CEOs and internal auditors plays more important role in managerial performance rather than their independence. Meanwhile, there are limitations in this study as follows. First, in contrast to private enterprises, public enterprises simultaneously pursue publicness and entrepreneurship. However, this study focuses on entrepreneurship, excluding considerations on publicness of public enterprises. Second, public enterprises in this study are limited to those in the central government. Accordingly, it should be carefully considered when the result of this study is applied to public enterprises in local governments. Finally, this study excludes factors related to transparency and democracy issues which are raised in appointment process of executives of public enterprises, as it may cause the issue of subjectivity of researchers.

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