• The Korean Journal of Financial Management
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• v.12 no.1
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• pp.129-143
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• 1995

우리 나라의 금융기관들은 금융환경(金融環境)의 급격한 변화 속에서 일대 전환기를 맞고 있다. 대내적으로는 금리자유화를 비롯한 금융자율화(金融自律化)의 추진, 금융산업의 개편 등의 금융구조 조정이 진행되고 있고, 대외적으로는 국내금융시장에 대한 개방압력(開放壓力)이 가중되고 있다. 본 연구의 목적(目的)은 이상의 다양한 금융환경의 변화 중에서 1991년과 1993년에 실시된 1,2단계 금리자유화조치가 은행의 경영위험에 어떠한 영향을 미쳤는지를 증권시장(證券市場)의 반응을 통하여 규명하고자 한다. 구체적으로 일반적인 예상과 같이 금리자유화로 인하여 은행의 위험이 증가하였는지 아니면 금리자유화가 은행의 자금조달과 운용에 있어서 자율성과 유연성을 확보해 주어서 오히려 은행위험을 감소시켰는지를 실증적으로 검증한다. 주가자료를 이용하는 증권시장의 반응을 통한 은행위험의 분석은 은행에 관련된 재무정보를 신속하고 충분히 반영하는 효율적 시장이며 회계자료를 이용하여 은행위험을 추정하는 방법이 부적절하다는 가정하에서 합리화된다. 은행 위험은 은행감독 당국의 관심대상인 총위험과 은행주식 투자자의 관심대상인 체계적 위험의 두요소를 대상으로 한다. 본 연구의 증권시장반응을 통한 실증분석결과에 의하면 금리자유화조치 이후 은행의 위험은 예상과는 달리 증가하지 않은 것으로 나타났다. 은행총위험은 증가하지 않았으며 체계적 위험은 오히려 2차 금리자유화 이후 하락하는 결과를 보여준다. 이는 금리자유화 조치가 은행의 자금조달과 운영에 있어서 운신의 폭을 넓혀줌으로써 금리 변동폭 증대로 인한 위험증가를 상쇄함을 의미한다. 이러한 결과는 미국의 금리자유화조치에 관련된 대부분의 연구결과와 일치한다. 또한 위험은 개별은행의 재무특성에 따라서 상이한 변화를 보여주었다. 특히 자산규모가 작은 후발은행의 경우 자금조달과 운영의 측면에서의 제한이 완화됨으로써 위험이 감소함을 보여준다. 따라서 정부당국자는 금리자유화의 긍정적 효과를 극대화하는 방향으로 적극적으로 금리자유화를 추진하는 것이 바람직하다.

• Journal of the Korean Society for Library and Information Science
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• v.55 no.1
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• pp.107-133
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• 2021

This study was performed in order to provide suggestions on how to strengthen librarian competency by evaluating and analyzing the competency value of librarians as information professions. First, the study divided the common competency value of librarians as human capital of libraries into skills, knowledge, behavior and attitude, and analyzed each area of competency value for librarians of the A-library. As a result, the average of the 'librarian's behavior and attitude' area was the highest, followed by the 'librarian's skill' area and the 'librarian's knowledge' area. Second, in terms of 'librarian's skill', A-library librarians' competence values were high in the order of 'communication', 'leadership', 'technology' and in the terms of 'librarian's knowledge' ones were high in the order of 'law and policy', 'marketing', 'learning and growth' and 'finance and accounting'. In addition, in areas of 'librarian's behavior and attitude', the factors were high in the order of 'ethics and values', 'interpersonal relationships' and 'customer service'. Third, the analysis of whether the average difference exists depending on the characteristics of A-library librarians on their evaluation of the competency value shows that only the 'working period' factor in the total competency value and the two factors 'age' and 'working period' were statistically significant in the 'librarian's knowledge' area. Forth, as a result of a regression analysis to identify the characteristics of A-library librarians and their impact on competency value, only the 'final education' factor was statistically significant for the competency value of the 'librarian's skill' area. Fifth, in the survey on problems and desirable improvement measures in increasing the competency value of librarians, the proportion of presenting problems and improvement plan in systemic aspects such as the 'librarian qualification system' and 'librarian training system' was high.

• The Journal of the Korea Contents Association
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• v.19 no.7
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• pp.314-322
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• 2019

The purpose of this study is to analyze the importance and performance of CK-1, The research subjects were self-enrolled questionnaires for students who took social economics subjects and analyzed the importance and performance using IPA. As a result of the research, it is necessary to establish the basis of social economic specialization in order to achieve the goal of CK-1, and it is necessary to establish educational curriculum related to industry and academy in addition to cultivating creative talents. And to improve the importance of these programs and improve their performance in order to enhance the undergraduate education and attract the creative economy. The implications of this study are as follows: The results of the evaluation to achieve the goals of CK-1 recognize that the importance and the performance of the social economy students are high. However, It is necessary to make efforts to improve the university constitution, to improve the education of the undergraduate education, and to attract the creative economy in order to characterize the local university targeted by the Ministry of Education and the project team.

• Journal of Korea Technology Innovation Society
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• v.19 no.1
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• pp.29-47
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• 2016

The government has been implementing the preliminary feasibility study to examine previously a plan of the national R&D program submitted by each government ministry or institution and decide whether to reflect its budget. However, although R&D investments obviously have a different contribution depending on the different types of project, the current system applies the average R&D contribution rate to whole industry across the board in order to estimate benefits of the creating value from the R&D activity. This system in turn will cause a distorted result in the economic feasibility analysis. Therefore, this paper conducts an empirical analysis on the ICT R&D contribution for the creating value added, on behalf of all industries, through the growth accounting method and explores an applicability of the differential R&D contribution rate as an alternative by comparing to the existing R&D contribution rate. The result of this paper shows the ICT R&D contribution rate is 48.2%, and we can find out there is a significant difference compared to the existing R&D contribution rate. In light of this, it is necessary to adopt carefully the differentiated R&D contribution rate considering project characteristics.

• Proceedings of the Safety Management and Science Conference
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• 2000.11a
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• pp.63-71
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• 2000

대량생산체제를 위주로 했던 산업혁명 초기에는 원가계산방식이 비교적 수월하였다. 생산에 투입된 비용을 그대로 생산량으로 나누기만 하면 되었고 이 수치를 그대로 원가라고 간주하여도 기업이 존속하는데는 아무 영향이 없었다. 물론 이 때에도 간접비라는 것은 존재하였으나 그 비중이 미미했기에 이를 무시하여도 되었던 것이다. 그러나 그 때와 달리 지금은 기업환경은 다품종 소량생산, 고객 주문 생산 등의 다양한 형태로 변화되어 왔으며 유연생산시스템, 적시생산시스템 등과 같은 새로운 경영기법 및 생산관리 기법이 발달함에 따라 그간 무시되어 왔던 간접비가 오히려 직접비보다도 많아지는 현상이 생기게 되었다. 그래서 증가하는 간접비를 효과적으로 제품이나 서비스에 배부하여야 하는 필요성에서 연구가 시작되었고 그 결과로서 나온 원가계산방법이 활동기준원가계산시스템이다. 우리 나라에는 90년대 초반에 도입되어 여러기업이 시스템을 구축한 상태이며 이에 대한 사례를 연구한 논문도 발표되었다. 활동기준원가 계산시스템이 기존의 원가계산시스템보다 더 정교하다는 것은 많은 이미 많은 연구들에서 입증이 되었지만 그래도 실제 시스템의 구축에 있어서는 아직도 많은 연구과제가 남아있다. 본 연구는 시스템의 구축과정에서 핵심과정으로써 반드시 거쳐야 하는 활동분석단계에 관심을 두고 활동분석과정을 가능한 적은 비용으로 빠르게 수행하기 위한 방법을 모색하였다. 그 방법으로 선택한 것이 기존의 기업보유자료를 이용하여 활동분석을 수행하는 것으로 비록 활동분석데이터의 신뢰성에는 조금 부족한 면이 있을 수 있으나 기업보유자료가 활동분석과 개연성이 있음을 제시하고자 하였다. 한다.드가 전송한 패킷은 이전 셀 지역에 있는 에이전트가 새로운 셀 지역에 있는 이동 노드로 패킷을 재전송하여 전달하는 smooth 핸드오프 기능을 제공한다. 이전 셀 지역에 속한 외부 에이전트가 바인딩을 갱신하기 전에 송신 노드로부터 이동노드로 전달된 패킷이 있을 경우는 패킷을 저장하여 이후에 이동 노드의 위치 정보에 관한 바인딩 정보가 갱신되면 이러한 바인딩 정보에 따라 패킷을 재전송하는 버퍼기능도 제공한다. route optimization mobile IP는 기본적인 mobile IP에서의 복잡한 라우팅 문제를 해결하고, 핸드오프에서의 패킷 손실률을 최소화 한다.본 논문에서는 컴퓨터 시뮬레이션을 통해 smooth 핸드오프를 이용한 mobile IP의 성능을 분석한다. 일반적으로 데이터 트래픽 특성, 노드의 이동성, 바인딩 갱신시간, 버퍼관리 방법 등은 핸드오프 동안 mobile IP의 성능에 많은 영향을 미친다. 따라서 시뮬레이션 모델을 이용하여 다양한 트래픽 환경에서 위에 언급된 성능 파라미터들의 영향을 분석한다. 마지막으로 시뮬레이션 결과를 이용하여 mobile IP의 성능을 개선시키기 위한 방법을 제시한다. 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른

• Journal of Intelligence and Information Systems
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• v.28 no.2
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• pp.307-332
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• 2022

One of the most intensively conducted research areas in business application study is a bankruptcy prediction model, a representative classification problem related to loan lending, investment decision making, and profitability to financial institutions. Many research demonstrated outstanding performance for bankruptcy prediction models using artificial intelligence techniques. However, since most machine learning algorithms are "black-box," AI has been identified as a prominent research topic for providing users with an explanation. Although there are many different approaches for explanations, this study focuses on explaining a bankruptcy prediction model using a counterfactual example. Users can obtain desired output from the model by using a counterfactual-based explanation, which provides an alternative case. This study introduces a counterfactual generation technique based on a genetic algorithm (GA) that leverages both domain knowledge (i.e., causal feasibility) and feature importance from a black-box model along with other critical counterfactual variables, including proximity, distribution, and sparsity. The proposed method was evaluated quantitatively and qualitatively to measure the quality and the validity.

• The Korean Journal of Franchise Management
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• v.5 no.1
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• pp.85-108
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• 2014

This study provides the information about size, financial structure, profitability and growth of franchisors using financial data(asset, liability, equity, sales volume, operating income and net income) in uniform franchise offering circular of fair trade commission. The data were collected from 1,050 franchisors in various business fields: fast food, family restaurant, bakery, agriculture & fishery and liquor shop in the uniform franchise offering circular in 2012 and 2011. Results of this study are as follows: For company size, median of total assets was KRW 675 million and the accumulated median assets rate was 0.48%, but the accumulated median company numbers were 49.9%, which showed small size. For financial structure, 525 companies were below 200% debt ratio, while 314 (29.9%) companies were in over 200% debt, and 211 (20.1%) companies were impaired in capital. These also showed financial structure was vulunerable. For profitability, median of ROA for total companies were only 4.72%, which showed low profitability. For growth, median of growth rate for sales were 7.57% per year, which showed mature industry. In overall, the results showed franchisors should improve their financial status.

• Journal of Digital Convergence
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• v.10 no.4
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• pp.181-190
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• 2012

Cost of capital is one of the key factors of accounting regulation policy for telecommunication market. This paper aims at investigating efficient policy improvements concerning accounting regulation for telecommunication market focused on cost of capital calculation methods and its application. At First, cost of capital estimating method should be improved. In estimating the cost of equity capital, it is necessary to use benchmark method for Equity risk premium. It will reduce analytical errors caused by a rapid economic change and inflation. It is also more desirable to use debt premium adding method for the cost of debt capital. Optimal capital structure method may be considered a better way to estimates capital structure. Secondly, cost of capital estimating process also has to be reformed. Telecommunication industry changes rapidly so it does not reflect fast environmental changes. Therefore, cost of capital should be calculated every year. Cost of capital should be calculated by individual companies. There is information asymmetry between regulators and regulatees. Because of that cost of capital calculating process takes long time and cost a lot. To solve this problem, regulator should legislate on cost of capital calculation and then regulating companies report the calculating result. Lastly, major telecommunication companies are all listed now and it is possible to calculating it separately. We must continuously improve the estimating method and application of cost of capital and due to the fast growing of telecommunication industry. The process of determining the calculating method must be discussed and best method chosen.

• Korean Business Review
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• v.11
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• pp.217-239
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• 1998

The intial public offerings(IPO) issued by going public must be decided duly and seriously. In these sense, this paper reviewed and analysed synthetically the theories and the empirical studies on the IPO. The implications about the empirical studies on the IPO in korea stock exchanges(KSE) are as follows: First, evaluating the IPO's intrinsic value, the issued firm's characteristics(style, scale, age, reevaluation and goodwill etc.) and business environments(industry, economic states, regulations and the relation with government etc.) will be considered. Evaluating the IPO's relative value, the stock price of firms registered in KOSDAQ market will be appreciated. Second, the income smoothing of an IPO listed in KSE accrued in the first and second years. Accordingly if auditors audit the accounting reports of firms to list in KSE by going public, they should more concern to the income smoothing on the accounting reports. Third, the information accuracy of investment banks and the qualities of auditors negatively correlated with the underpricing of an IPO. It is need to promote the information accuracy of investment banks and the qualities of auditors. Regulatory organizations support to promote the information accuracy of investment banks and the qualities of auditors. Forth, the investors interested in the IPO are to recognize the follows. (1) Relations between the underpricing of an IPO and the ratio of public participation, the issue price, the offer size, the insider ownership, the net asset value per share, the price decision system of an IPO. (2) An entrepreneurs who decided to bring his firm public would like to issue the IPO when company's operating conditions are good.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.