• 산업융합연구
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• 제20권9호
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• pp.25-38
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• 2022

본 연구는 2013년부터 2019년까지 몽골 비상장기업을 대상으로 원가행태를 살펴보고, 원가행태와 이익조정 간의 관계를 분석하였다. 이익조정이 의심되는 기업은 이익이 0에 근접하여 적자회피를 위해 상향의 이익조정이 의심되는 경우와 적자 폭이 매우 커 Big-Bath가 의심되는 경우로 구분하여 이익조정이 원가행태에 미치는 영향을 파악하였다. 본 연구의 결과는 다음과 같다. 첫째, 몽골의 비상장기업에서는 영업비용과 판매관리비는 하방경직적인 원가행태를 나타내었다. 둘째, 이익조정 구간에 따라 원가행태가 상이하게 나타났다. 이익이 0보다 약간 큰 구간에서는 영업비용, 판매관리비 모두 하방탄력적인 원가행태를 보여 상향의 이익조정 유인이 있음을 발견하였다. 셋째, 적자가 매우 큰 폭의 손실을 보고하는 구간에서는 영업비용과 판매관리비 하방경직적인 원가행태가 강화됨을 보여 Big-Bath 유인이 있음을 확인하였다. 즉, 이익조정 유인에 따라 원가행태가 상이함을 알 수 있다. 본 연구는 실증자료를 이용하여 최초로 몽골 비상장기업의 원가행태를 분석하여 경영자의 관리적 의사결정을 파악하였고, 적자기업의 이익조정 유인을 적자회피와 Big-Bath로 구분하여 원가행태와의 관계를 실증적으로 검증하였다는 점에서 의의가 있다. 몽골 비상장기업에 대한 연구가 전무한 상태를 고려했을 때 이에 대한 이해도를 높여 몽골기업에 대한 연구 초석이 된다는 점에서 의미가 있을 것이다.

• Earthquakes and Structures
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• 제20권3호
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• pp.309-323
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• 2021

Architectural design decisions and structural systems arrangements affect their earthquake behaviors significantly of reinforced concrete building in Turkey. Because the performances as safe and economical against earthquake loads of reinforced concrete buildings can be provided with especially design decisions in the architectural design stage. This matter reveals the importance of design decisions in the architectural design phase and the right structural system arrangement. The purpose of this study, the short-column situation frequently observed in reinforced concrete buildings after the earthquakes occurred in Turkey are to examine comparatively the effects on behavior and the rough construction cost of the building. The obtained results show that the short column circumstance composed due to different reasons negatively affects the earthquake performance of the reinforced concrete buildings and increases the rough construction cost. This matter shows that the measures to be taken against short column formation should be foreseen especially at the architectural design stage.

• 한국컴퓨터정보학회논문지
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• 제18권4호
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• pp.191-199
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• 2013

본 논문의 주요 목적은 왜 대학생들이 수업 중에 스마트폰을 사용하는지를 조사하고, 지각된 이익, 지각된 비용, 태도, 사회적 영향, 의향, 습관으로 구성된 하나의 스마트폰 사용행동 예측 모형을 개발하는 것이다. 제안 모형은 120명의 대학생 스마트폰 사용자들로부터 수집된 설문 데이터를 이용하여 분석하였다. PLS 분석 결과는 다음과 같다. 첫째, 의향과 습관은 수업 중 스마트폰 사용행동의 중요한 예측요인들로 밝혀졌다. 둘째, 태도와 사회적 영향뿐만 아니라 지각된 이익과 지각된 비용도 수업 중 스마트폰 사용에 영향을 주는 요인들로 나타났다.

• Industrial Engineering and Management Systems
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• 제14권1호
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• pp.44-57
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• 2015

In recent years, for the purpose of solving the problem regarding environment protection and resource saving, certain measures and policies have been promoted to establish a reverse supply chains (RSCs) with material flows from collection of used products to reuse the recycled parts in production of products. It is necessary to analyze behaviors of RSC members to determine the optimal operation. This paper discusses a RSC with a retailer and a manufacturer and verifies the behavior strategies of RSC members which may change over time in response to changes parameters related to the recycling promotion activity in RSC. A retailer takes two behaviors: cooperation/non-cooperation in recycling promotion activity. A manufacturer takes two behaviors: monitoring/non-monitoring of behaviors of the retailer. Evolutionary game theory combining the evolutionary theory of Darwin with game theory is adopted to clarify analytically evolutionary outcomes driven by a change in each behavior of RSC members over time. The evolutionary stable strategies (ESSs) for RSC members' behaviors are derived by using the replicator dynamics. The analysis numerically demonstrates how parameters of the recycling promotion activity: (i) sale promotion cost, (ii) monitoring cost, (iii) compensation and (iv) penalty cost affect the judgment of ESSs of behaviors of RSC members.

• 한국의류학회지
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• 제23권5호
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• pp.715-725
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• 1999

The purpose of this study is to understand the Korean consumers' socially responsible clothing acquisition behavior respond to altruistic and economic incentives toward recycling of clothing and the relations between demographic variables and acquisition behavior. Data were collected from the adult females residing in Seoul. Judgement Sampling were performed twice and total 549 sets of answers were used for final analysis. The results are as follows : First the consumers of favoring altruistic and economic incentive prefer to acquire clothing with free cost and the consumers favoring altruistic incentive tend to acquire clothing through unknown persons,. Second the analysis of relationship between the attitude toward recycling incentives and the demographic variables shows that the consumers with relatively higher education have strong will for recycling by altruistic incentive. Third the analysis of relationship between acquisition behavior and the demographic variables shows that consumers with relatively lower education normally acquire clothing from unknown persons and from acquaintance. In addition married persons tend to acquire clothing at free of cost.

• 한국융합학회논문지
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• 제11권11호
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• pp.147-154
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• 2020

이 연구의 목적은 부모와 관련된 배경적 요인, 목적, 기대 및 가치가 자녀지원행위에 미치는 영향을 분석하는 것이다. 이를 위해 가구소득, 자녀의 성취수준, 부모의 스포츠양육 목적, 성취기대, 과제가치 변인에 따른 부모지원비용, 부모지원시간의 영향관계를 단순회귀분석, 위계적 회귀분석을 통해 분석하였다. 연구 결과, 가구소득과 정체성 목적은 자녀지원시간에 유의한 영향을 미치고, 가구소득은 자녀지원비용에 유의한 영향을 미치는 것으로 나타났다. 성취기대는 가구소득의 자녀지원비용에 대한 정적인 조절효과를 나타냈고, 유용성 가치는 소득, 관계적 목적의 자녀지원비용에 대한 정적인 조절효과를 나타냈다. 이 연구는 엘리트스포츠에서 부모의 자녀지원행위를 이해하기 위한 정량적 근거를 제공했다는 의의가 있다.

• 수산해양교육연구
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• 제14권1호
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• pp.57-73
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• 2002

Illegal fishing is often cited as a principal cause of the failure of fisheries management, expecially fishing efforts regulations in traditional fisheries management. Usually, illegal fishing problems are perceived to be equivalent to inadequate enforcement, and policy prescription then follow to strengthen enforcement programs. The purpose of this paper is to analyze the illegal fishing behavior relatively recent emphasis on fishing efforts regulations in traditional fisheries management. The analysis focuses on measuring, explaining and developing the effectiveness way of enforcement strategies responding to imperfectly managed fishing efforts regulations through illegal fishing behavior and avoid enforcement fishing efforts measures. A model of fishermen fishing behavior and profit-maximizing decision making is analyzed to determine optimal fishing at individual fisherman level in response to fishing efforts regulation. The results of economic analysis of the enforcement of illegal fishing in traditional fisheries management results are as follows: First, illegal fishing will occur only if enforcement effort is not so high as to remove the incentive to do so, and if the effectiveness of avoidance is not too great, nor its cost too low. Second, avoidance effort will occur at a level jointly proportional to the extent of illegal activity and of enforcement; for given levels of the latter, the desired avoidance effort increase with its effectiveness and decrease with its cost Third, to improve the effectiveness of enforcement, understanding avoidance behavior appears to be crucial to any efforts. Forth, enforcement and fishermen behavior interact depends strongly on characteristics of avoidance, specifically its cost and effectiveness. When avoidance is neither too cheap nor too effective, the interaction is regular. Fifth, in this case, at low levels of enforcement, fishers respond to increases in enforcement by increasing avoidance, but at higher enforcement levels, it becomes uneconomical to continue to do so, and avoidance decreases with enforcement. Sixth, illegal fishing activity decreases steadily with enforcement, so the fishery manager is able, in theory, to reduce illegal fishing toward zero by increasing enforcement. If, however, avoidance is very inexpensive and/or very efficient/ then the optimal level of avoidance will increase indefinitely with increasing enforcement. Finally, less fishery enforcement is required if fishermen have less incentive to overfish, and fishermen have less incentive to avoid fishery enforcement measures.

• 한국콘크리트학회:학술대회논문집
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• 한국콘크리트학회 2000년도 가을 학술발표회논문집(I)
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• pp.609-614
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• 2000

This paper is an experimental study of the normal strength concrete beam and high strength concrete beam for the analysis of bending and shear behavior. In building structure, the story height can be minimized by providing openings in beams which serves for the utility equipments passing through. The dead space in false ceiling increase construction cost, the good ceiling system such as beam with opening give to economical merits because of a substantial reduction in materials and construction cost. For the analysis on the mechanical behavior of the reinforced high strength and normal strength concrete beams with circular opening in the web, the stress concentration of the circular opening, crack pattern and reinforcing methods were studied. Twenty test pieces with different reinforcing methods and difference concrete strength were tested and their resisting forces and load deflection curves were defined in this study.

• Asia pacific journal of information systems
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• 제12권1호
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• pp.67-85
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• 2002

This study attempts (1) to analyze the changing pattern of organizational control by investigating the impacts of ERP implementations on the determinants of organizational control types and (2) to compare the performance variances based on the fitness between implementation of ERP and the changed mode of organizational control. Research results reveal that firms with ERP shows high degree of information integration, which partially affects the determinants of organizational control types. Also, results indicate that firms now with ERP shows the higher levels of both behavior and output control than without ERP, and the magnitude of change in behavior control level was greater than that of output control level. Finally, this research suggests that while the firms that implemented ERP for the purpose of quality and service improvement need to more focus on behavior control than on output control, the firms for the purpose of cost reduction need to excercise more output control in order to establish a cost effective control strategy.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2003년도 ICCAS
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• pp.491-496
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• 2003

This paper proposes modeling of human behavior and a method of finding irregular human behavior. At first, human behavior model is proposed by paying attention to habitual human behavior at home. Generally, it is difficult to obtain the information of individual life pattern because of high cost for setting sensors such as cameras to observe human action. Therefore we capture turning on/off consumer electronic equipments as actual human behavior action, where some or many consumer electric equipments were used such as television, room light, video and so on in our daily life. Noting that are some relations between turning on/off those consumer electric equipments and our action, we proposes how to construct a human behavior knowledge by analyzing human behavior based on observation of human habitual life. Also an algorithm to identify on find irregular behavior different from habitual life behavior are described. Finally, the significance of the proposed method is shown by some experimental results.