• 아태비즈니스연구
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• 제13권1호
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• pp.153-166
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• 2022

Purpose - ESG(Environmental, Social and Governance) rating is an indicator to predict the sustainable development and long-term value creation of enterprises, which is becoming more and more important. This study divided the ESG rating into each sector(E, S and G) to identify which ESG elements are effective in enhancing enterprise value according to the characteristics of the enterprise, which is different from previous studies. Design/methodology/approach - In this study, Bloomberg ESG Disclosure Score was used to empirically analyze the relationship between ESG ratings and corporate value by taking the listed companies of China's Shanghai Composite Index from 2017 to 2020 as the object. Findings - First, the relationship between ESG ratings and enterprise value shows a statistically significant positive correlation, which supports the results of previous studies. Second, the analysis results from the classification of ownership structure of enterprises (state-owned enterprises and non-state-owned enterprises) show that compared with state-owned enterprises, the ESG ratings of non-state-owned enterprises is more closely related to enterprise value. Third, the analysis of various industries (manufacturing and non-manufacturing) shows that compared with manufacturing, ESG scores of non-manufacturing has a more positive effect on enterprise value. Lastly, the analysis by industry type (heavy-contaminated companies, non-contaminated companies) confirmed that ESG scores of non-contaminated companies has a positive effect on corporate value than heavy-contaminated companies. Research implications or Originality - This study classified ESG evaluation grades(E, S and G) for listed companies in China and analyzed in detail how they affect corporate value according to corporate characteristics, drawing implications for what ESG indicators should be focused on to increase corporate value.

• 컴퓨터교육학회논문지
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• 제17권1호
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• pp.117-130
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• 2014

본 연구의 목적은 통계 분석과 데이터마이닝 기법을 이용하여 대학정보공시 자료 속의 새로운 패턴이나 의미 있는 결과를 도출함으로써 대학의 교육역량 및 경쟁력을 나타내는 지표 개선에 유용한 지식을 제공하는 것이다. 이를 위해 교육/연구성과를 나타내는 취업률, 기술이전건수, 전임교원 1인당 논문수 지표의 영향요인 탐색 및 의사결정나무 모형 도출과 대학평가 관련지표를 이용한 대학의 군집분석을 실시하였다. 연구 결과, 대학 교육/연구성과 지표의 공통 영향요인은 신입생충원율, 재학생충원율, 전임교원 1인당 학생수로 나타났다. 군집분석에서는 전체 대학, 대학규모별, 소재지별로 각각 실시하였을 때 유명대학, 예체능 비이공계 종교지도자양성 대학, 그 외 대학으로 군집이 형성되는 양상을 보였고, 그 주요 영향요인으로는 대학 교육/연구성과 지표인 취업률, 기술이전건수 등으로 나타났다.

• 한국콘텐츠학회논문지
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• 제10권1호
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• pp.147-159
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• 2010

국내에 출시된 터치스크린 폰에서 기존 평면 UI와 달리 큐브형태의 3차원 입체그래픽을 제공하는 3D UI가 적용됐다. 본 연구는 두 개의 다른 기업의 브랜드가 3D GUI에 대한 사용자 개개인의 개별적이고 차별화 된 사용자 경험에 영향을 미치는가를 연구해보고자 한다. 이러한 관점에서 개별적이고 차별화된 브랜드가 사용자 경험과 밀접한 상관관계가 있다는 가설을 만들고 연구모형을 설계하였다. 현재까지 발표된 3D GUI 사례를 중심으로 브랜드 공개와 비공개로 사용자 경험 만족도를 측정하였고, 만족도의 차이가 있음을 명확히 알 수 있었다. 브랜드 공개시 응답자는 자신의 기능선택에 대해 논리적인 이성은 뒤로하고 브랜드에 집중하는 반응을 보였다. 이 연구를 통해 기업체들이 경쟁적으로 출시한 3D GUI를 사용함에 있어 브랜드가 사용자 경험의 중요한 요소임을 확인하였다. 따라서 디자이너들은 제품이나 서비스가 만들어지는 과정에서 브랜드가 디자인의 핵심부분으로써 전략이 필요함을 시사한다.

• Journal of Preventive Medicine and Public Health
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• 제57권1호
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• pp.28-36
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• 2024

Objectives: This study investigated the impact of socioeconomic factors and sexual orientation-related attributes on the rates of coronavirus disease 2019 (COVID-19) vaccination and infection among men who have sex with men (MSM). Methods: A web-based survey, supported by the National Research Foundation of Korea, was conducted among paying members of the leading online portal for the lesbian, gay, bisexual, transgender, or queer and questioning (LGBTQ+) community in Korea. The study participants were MSM living in Korea (n=942). COVID-19 vaccination and infection were considered dependent variables, while sexual orientation-related characteristics and adherence to non-pharmacological intervention (NPI) practices served as primary independent variables. To ensure analytical precision, nested logistic regression analyses were employed. These were further refined by dividing respondents into 4 categories based on sexual orientation and disclosure (or "coming-out") status. Results: Among MSM, no definitive association was found between COVID-19 vaccination status and factors such as socioeconomic or sexual orientation-related attributes (with the latter including human immunodeficiency virus [HIV] status, sexual orientation, and disclosure experience). However, key determinants influencing COVID-19 infection were identified. Notably, people living with HIV (PLWH) exhibited a statistically significant predisposition towards COVID-19 infection. Furthermore, greater adherence to NPI practices among MSM corresponded to a lower likelihood of COVID-19 infection. Conclusions: This study underscores the high susceptibility to COVID-19 among PLWH within the LGBTQ+ community relative to their healthy MSM counterparts. Consequently, it is crucial to advocate for tailored preventive strategies, including robust NPIs, to protect these at-risk groups. Such measures are essential in reducing the disparities that may emerge in a post-COVID-19 environment.

• 벤처창업연구
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• 제12권6호
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• pp.49-63
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• 2017

본 연구는 중소기업이 M&A를 할 때 중소기업의 집단적 특성이 합병의 공시효과와 합병 이후 장기영업성과에 미치는 영향을 분석하고자 2000년부터 2012년까지 우리 나라의 인수합병 사건 중 코스닥시장에서 중소기업법 제2조와 동법 시행령 제3조의 규정을 적용하여 선정한 중소기업의 사례 717개 사건을 표본으로 사건연구 및 영업현금흐름수익률을 영업성과변수로 하는 다중회귀분석을 실시하였다. 그 결과 첫째, 합병공시효과에 미치는 영향에 있어서는 기존의 한국자본시장을 대상으로 한 선행연구와 동일하게 중소기업 인수합병 사건에서도 규모효과가 존재함을 확인하였으나 다각화효과, 상장효과, 국제간인수합병효과는 확인하지 못하였다. 그리고 일반적 기업을 대상으로 한 선행연구 결과와는 다르게, 중소기업은 인수합병의 공시효과에 있어서 과거의 생산효율성이 높아 과거의 영업성과가 높은 기업들이 더 높은 초과수익률을 올리고 있음을 확인하였다. 둘째, 인수합병의 집단적 특성에 따른 영업성과에 미치는 영향은 비관련합병이 장기영업성과에 긍정적인 영향을 미친다는 기존의 선행연구와는 다르게, 평균적인 상장기업에 비해 열위의 시장경쟁력을 가지고 있는 중소기업의 특성상 동종기업과 관련합병을 할 때 생산의 효율성을 극대화하여 장기 영업성과에 긍정적인 영향을 미치고 있음을 확인하였다. 이러한 본 연구는 대기업의 산유물로만 여겨져 왔던 인수합병의 사례를 중소기업에 적용하여 인수합병의 공시효과와 집단적 특성에 따른 장기 영업성과에 미치는 영향을 살펴봄으로써 중소기업 인수합병 사건 연구에 새로운 시각을 제공하였다는 데에 큰 의미를 가지고 있다.

• 유통과학연구
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• 제11권3호
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• pp.49-62
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• 2013

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.387-399
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• 2021

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

• 성인간호학회지
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• 제22권5호
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• pp.488-498
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• 2010

Purpose: The purpose of this study was to explore clinical nurse's reported conflict experience toward end-of-life medical decision making. Methods: Data were collected by in-depth interviews with eight nurses from three different wards of university hospital in D city of Korea. Conventional qualitative analysis was used to analyze the data. Results: Results were three major themes and twelve categories from the analysis. The three major themes were prioritization of treatment, non-disclosure of diagnosis, and hierarchical and power relations. Conclusion: The results of this study suggest that shared decision making in end of life among patient, family members, physician, and nurse may contribute to improve end-of-life care performance as well as dignified dying of patient in end of life.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2015년도 추계 학술논문 발표대회
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• pp.70-71
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• 2015

Construction period is longer than the non-disclosure in civil construction of apartment house. And this process is intensive at the beginning and end of construction. Because this project management expertise is required. Nevertheless, subsidiary work(Working avoid a tendency of advanced technician, Frequent turnover and employment contracts, etc.) management attention of construction is at a lower level. Because of, there are the bad factors(trial and error, finish degradation, etc.). Therefore, this study analyzed Hindrance Factor of quality control on apartment complex construction work and presented importance of civil construction engineer's role. Also, forms of civil construction engineer, Performance experience and technical Strength of apartment complex construction was investigated for the construction. To this end, It analyzes the relationship between forms of civil construction engineer, Performance experience and technical Strength of apartment complex construction and Construction of evaluation as required by Construction Technology Management Act.

• Journal of Computing Science and Engineering
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• 제7권3호
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• pp.177-186
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• 2013

We briefly review the problem of statistical disclosure control under differential privacy model, which entails a formal and ad omnia privacy guarantee separating the utility of the database and the risk due to individual participation. It has born fruitful results over the past ten years, both in theoretical connections to other fields and in practical applications to real-life datasets. Promises of differential privacy help to relieve concerns of privacy loss, which hinder the release of community-valuable data. This paper covers main ideas behind differential privacy, its interactive versus non-interactive settings, perturbation mechanisms, and typical applications found in recent research.