• Title/Summary/Keyword: On-line Companies

검색결과 506건 처리시간 0.025초

음식물 종량제 활성화를 위한 모바일 선불결제 적용에 따른 기대효과 연구 (A Study on the Expected Effect of Mobile Prepaid Payment for the Activation of Food Waste Volume-Rate System)

  • 김용일;김승천
    • 융합정보논문지
    • /
    • 제10권11호
    • /
    • pp.47-54
    • /
    • 2020
  • 본 연구에서는 RFID기반 음식물류폐기물 개별계량 기기의 기존 결제방식을 확장하면서 사용자의 편리성을 고려한 모바일의 NFC방식의 결제 시스템을 제안하고자 한다. 본 연구는 이러한 흐름에 맞춰 기존 RFID기반 음식물 종량기에 NFC를 적용하여 그간의 음식물을 배출하면서 카드분실, 카드 미소지, 미충전으로 인한 다시 들고 가야 하는 문제점과 그간의 내가 배출한 음식물 현황을 확인하기 위해서는 여러가지 번거로운 절차로 인해서 확인할 수 없던 궁금함을 해소하고자 제안을 하게 되었다. NFC의 기능 하나만으로도 그 편리성이 인증이 되었고 이를 계기로 종량기에 도입하고 연구를 하게 되었다. 물론, 교통카드사와 수수료 관련해서 협상이 필요하지만 곧 교통카드 관련 시장 점유율을 본다면 원만한 협상이 이루어질 것으로 본다. 아이폰 NFC 개방으로 NFC방식이 모든 폰에 확대될 것이다. 따라서, 다음 연구에는 최근 코로나19 확산으로 인한 긴급재난지원금 지원제도에 따라 각각의 지급수단으로 지급되고 있는 지역 화폐나 모바일상품권, 카드사와 연계하여 결제시스템을 NFC방식으로 적용하고자 한다.

비대칭정보하에서의 최적계약 도출 -에너지절약시장 (Third-Party Financing Contracts Between Energy Users and Energy Saving Companies)

  • 강광규
    • 환경정책연구
    • /
    • 제8권4호
    • /
    • pp.75-94
    • /
    • 2009
  • 제3자재원조달 계약의 과정이 1단계 신호발생 게임과 2단계 주인-대리인 게임 등 2단계 게임 모형을 통해 분석된다. 2단계 게임의 해는 역진귀납법을 통해 구해진다. 2단계 게임에서, 에너지절약기업의 최적 노력수준, 에너지 사용자의 최적 보상 체계, 그리고 두 경기자의 보수는 각각의 부분게임에서 도출된다. 이렇게 해서 도출된 각각의 부분게임의 최적해는 서로 비교된다. 그 결과 우리는 만약 에너지절약기업의 수입을 감소하는 비율로 증가시키는 누진적인 판매세와 같은 에너지절약기업의 수입에 대한 제약이 존재한다면, 최적 분배 비율은 선형 보상 체계에서 'I'보다 작은 수준에서 유일하게 결정된다는 것을 알게 되었다. 즉 유일한 균형이 존재한다는 것이다. 부분게임 각각의 경우에 대한 자기충족적인 유일한 균형은 분리균형인 바, 이 균형에서 에너지사용자는 높은 기술수준을 보유하고 있는 에너지절약기업(H형 ESCO)의 에너지진단 제안은 받아들이되, 낮은 기술수준을 보유한 에너지절약기업(L형 ESCO)의 진단제안은 거절한다. L형 ESCO는 제3자 재원조달 시장에서 수익을 창출할 수 없게 된다. 반면, H형 ESCO는 L형과 H형의 진단수수료의 차이만큼 수익을 얻게 된다. 따라서 H형 ESCO의 균형에서의 수익은 자신의 기술수준뿐만 아니라 L형보다 더 빠르게 진보된 기술수준을 통해서 증가하게 된다. 에너지사용자는 어떠한 추가비용을 지출하지도 않으면서 기존 자신의 에너지시스템에서 ESCO가 3자재원조달 임무를 하도록 허용함으로써 일정분의 수익을 얻게 된다.

  • PDF

토핑 모델링을 활용한 동해안 관광의 변화 분석 (The Analysis of Changes in East Coast Tourism using Topic Modeling)

  • 정은희
    • 한국정보전자통신기술학회논문지
    • /
    • 제13권6호
    • /
    • pp.489-495
    • /
    • 2020
  • 4차혁명이 진행되고 있는 초연결사회에선 다양한 IT기기를 통해 데이터량이 증가하고 있고, 이렇게 생산된 데이터를 분석하여 새로운 가치를 창출 할 수 있다. 본 연구에서는 빅카인즈에서 2017년부터 2019년까지 중앙지, 경제지, 지역조합지, 주요방송사 등에서 "(동해안 관광 또는 동해안 여행) 그리고 강원도"라는 키워드로 기사를 총 1,526건을 수집하였다. 수집된 1,526건의 기사를 분석하기 위해 R언어로 구현된 LDA 알고리즘을 이용하여 토픽 모델링을 수행하였다. 2017년부터 2019년까지 각각의 년도별 키워드를 추출하고, 각 년도별로 빈도수가 높은 키워드를 분류하여 비교하였다. Log Likelihood와 Perplexity를 이용하여 최적의 토픽 수를 8로 설정한 후, 깁스 샘플링 방법으로 8가지의 토픽을 추론하였다. 추론된 토픽들은 강릉과 해변, 고성과 금강산, KTX와 동해북부선, 주말바다여행, 속초와 통일전망대, 양양과 서핑, 체험관광, 교통망 인프라이다. 추론된 8개의 토픽의 비중을 이용해 동해안 관광에 대한 기사들의 변화를 분석하였다. 그 결과, 통일전망대와 금강산의 비중은 큰 변화가 없는 것으로 나타났고, KTX와 체험관광의 비중은 증가하였고, 그 외의 토픽들의 비중은 2017년에 비해 2018년에 감소하였다. 2019년에는 KTX와 체험관광의 비중은 감소하였으나, 나머지 토픽들의 비중은 큰 변화가 없는 것으로 나타났다.

스마트그리드 빅데이터 기반 지역별 배전선로 부하손실 분석 (Regional Analysis of Load Loss in Power Distribution Lines Based on Smartgrid Big Data)

  • 조재훈;이해성;임한민;이병성;문채주
    • 한국전자통신학회논문지
    • /
    • 제17권6호
    • /
    • pp.1013-1024
    • /
    • 2022
  • 전력 계통에서 발생하는 부하손실은 전기품질 수준을 평가하는 지표로 활용되지만, 국내외 전력 유틸리티들의 수익 창출을 방해하는 가장 큰 요인이 된다. 따라서 전력 계통에서 발생하는 부하손실에 대한 정확한 분석은 매우 중요하다. 그러나 빠르게 증가하는 분산전원 연계로 인해 배전계통의 변동성이 증가하여 정확한 손실량을 계산해내는 것이 점점 어려워지고 있다. 본 논문에서는 분산전원 연계로 인해 배전선로에서 발생하는 부하손실의 더욱 정확한 산정을 위하여 스마트그리드 빅데이터 인프라를 구축하였다. 또한, 스마트그리드 빅데이터의 특성 중 하나인 '불확실성'을 제거하기 위한 데이터 전처리기법을 적용하여, 부하손실 분석의 정확도를 높였다. 본 논문에서 수행한 부하손실 분석 결과는 배전설비 투자계획 또는 안정적인 전력공급 신뢰성과 전력품질을 유지하기 위한 배전계통 운영계획에 기초자료로 활용될 수 있다.

New Classification of Plasmodiophora brassicae Races Using Differential Genotypes of Chinese Cabbage

  • Kim, Hun;Choi, Gyung Ja
    • 한국균학회소식:학술대회논문집
    • /
    • 한국균학회 2015년도 춘계학술대회 및 임시총회
    • /
    • pp.28-28
    • /
    • 2015
  • Clubroot disease caused by Plasmodiophora brassicae induces severe losses of cruciferous vegetables worldwide. To control clubroot of Chinese cabbage, many CR (clubroot resistance) F1 hybrid cultivars have been bred and released in Korea, China and Japan. In this study, we determined the race of P. brassicae 12 field isolates, which collected from 10 regions in Korea, using Williams' differential varieties including two cabbage ('Jersey Queen', 'Badger Shipper') and two rutabaga ('Laurentian', 'Whilhelmsburger'). By Williams' differential varieties, 12 clubroot pathogens were assigned into one (GN2), two (HS and YC), two (HN1 and HN2), three (DJ, KS and SS) and four (GS, GN1, JS and PC) isolates for races 1, 2, 4, 5 and 9, respectively. In addition, the degree of resistance of 45 CR cultivars that were from Korea, China and Japan was tested with the 12 isolates. The 45 CR cultivars of Chinese cabbage were differentiated into three genotypes according to their resistance responses. Even though the 12 P. brassicae isolates were same race by Williams' differential varieties, three CR genotypes showed different resistance response to the isolates. These results indicate that races of P. brassicae by Williams' differentials were not related with resistance of CR cultivars, and three CR genotypes represented qualitative resistance to the P. brassicae isolates. CR genotype I including 'CR-Cheongrok' showed resistance to GN1, GN2, JS, GS, HS, DJ and KS isolates and susceptibility to YC, PC, HN1, HN2 and SS isolates. And CR genotype II such as 'Hangkunjongbyungdaebaekchae' was resistant to GN1, GN2, JS, GS, HS, YC, PC and HN1 and susceptible to DJ, KS, SS and HN2. CR genotype III including 'Chunhajangkun' and 'Akimeki' represented resistance to 10 isolates except for SS and HN2 isolates. Based on these results, we selected 'CR-Cheongrok', 'Hangkunjongbyungdaebaekchae', and 'Chunhajangkun' as a representative cultivar of three CR genotypes and 'Norangkimjang' as a susceptible cultivar. Furthermore, we investigated the resistance of 15 lines of Chinese cabbage, which were provided by seed companies, to 11 isolates except for HN1 of P. brassicae. The results showed that three lines were susceptible to all the tested isolates, whereas five, four, and three lines represented the similar responses corresponding to the CR genotypes I, II, and III, respectively; there is no line of Chinese cabbage showing different resistance patterns compared to three CR genotypes. In particular, line 'SS001' showing resistance responses of CR genotype II was a parent of 'Saerona' that have been commercialized as a CR $F_1$ cultivar of Chinese cabbage. Together, we divided 12 isolates of P. brassicae into 4 races, designated by wild type, mutant type 1, mutant type 2, and mutant type 3. Wild type including GN1, GN2, JS, GS, and HS isolates of P. brassicae was not able to infect all the cultivars of three CR genotypes, whereas, mutant type 3 such as SS and HN2 isolates developed severe clubroot disease on all the CR genotype cultivars. To mutant type 1 including DJ and KS isolates, CR genotypes I, II and III were resistant, susceptible and resistant, respectively. In contrast, to mutant type 2 including YC, PS, and HN1 isolates, CR genotypes I, II and III showed susceptibility, resistance and resistance, respectively. Taken together, our results provide the extended knowledge of classification of P. brassicae races, which is useful information for the breeding of resistant crops, with a suggestion that 'Norangkimjang', 'CR-Cheongrok', 'Saerona' and 'Chunhajangkun' cultivars of Chinese cabbage could be used as new race differentials of P. brassicae for clubroot disease assay.

  • PDF

U-마켓에서의 사용자 정보보호를 위한 매장 추천방법 (A Store Recommendation Procedure in Ubiquitous Market for User Privacy)

  • 김재경;채경희;구자철
    • Asia pacific journal of information systems
    • /
    • 제18권3호
    • /
    • pp.123-145
    • /
    • 2008
  • Recently, as the information communication technology develops, the discussion regarding the ubiquitous environment is occurring in diverse perspectives. Ubiquitous environment is an environment that could transfer data through networks regardless of the physical space, virtual space, time or location. In order to realize the ubiquitous environment, the Pervasive Sensing technology that enables the recognition of users' data without the border between physical and virtual space is required. In addition, the latest and diversified technologies such as Context-Awareness technology are necessary to construct the context around the user by sharing the data accessed through the Pervasive Sensing technology and linkage technology that is to prevent information loss through the wired, wireless networking and database. Especially, Pervasive Sensing technology is taken as an essential technology that enables user oriented services by recognizing the needs of the users even before the users inquire. There are lots of characteristics of ubiquitous environment through the technologies mentioned above such as ubiquity, abundance of data, mutuality, high information density, individualization and customization. Among them, information density directs the accessible amount and quality of the information and it is stored in bulk with ensured quality through Pervasive Sensing technology. Using this, in the companies, the personalized contents(or information) providing became possible for a target customer. Most of all, there are an increasing number of researches with respect to recommender systems that provide what customers need even when the customers do not explicitly ask something for their needs. Recommender systems are well renowned for its affirmative effect that enlarges the selling opportunities and reduces the searching cost of customers since it finds and provides information according to the customers' traits and preference in advance, in a commerce environment. Recommender systems have proved its usability through several methodologies and experiments conducted upon many different fields from the mid-1990s. Most of the researches related with the recommender systems until now take the products or information of internet or mobile context as its object, but there is not enough research concerned with recommending adequate store to customers in a ubiquitous environment. It is possible to track customers' behaviors in a ubiquitous environment, the same way it is implemented in an online market space even when customers are purchasing in an offline marketplace. Unlike existing internet space, in ubiquitous environment, the interest toward the stores is increasing that provides information according to the traffic line of the customers. In other words, the same product can be purchased in several different stores and the preferred store can be different from the customers by personal preference such as traffic line between stores, location, atmosphere, quality, and price. Krulwich(1997) has developed Lifestyle Finder which recommends a product and a store by using the demographical information and purchasing information generated in the internet commerce. Also, Fano(1998) has created a Shopper's Eye which is an information proving system. The information regarding the closest store from the customers' present location is shown when the customer has sent a to-buy list, Sadeh(2003) developed MyCampus that recommends appropriate information and a store in accordance with the schedule saved in a customers' mobile. Moreover, Keegan and O'Hare(2004) came up with EasiShop that provides the suitable tore information including price, after service, and accessibility after analyzing the to-buy list and the current location of customers. However, Krulwich(1997) does not indicate the characteristics of physical space based on the online commerce context and Keegan and O'Hare(2004) only provides information about store related to a product, while Fano(1998) does not fully consider the relationship between the preference toward the stores and the store itself. The most recent research by Sedah(2003), experimented on campus by suggesting recommender systems that reflect situation and preference information besides the characteristics of the physical space. Yet, there is a potential problem since the researches are based on location and preference information of customers which is connected to the invasion of privacy. The primary beginning point of controversy is an invasion of privacy and individual information in a ubiquitous environment according to researches conducted by Al-Muhtadi(2002), Beresford and Stajano(2003), and Ren(2006). Additionally, individuals want to be left anonymous to protect their own personal information, mentioned in Srivastava(2000). Therefore, in this paper, we suggest a methodology to recommend stores in U-market on the basis of ubiquitous environment not using personal information in order to protect individual information and privacy. The main idea behind our suggested methodology is based on Feature Matrices model (FM model, Shahabi and Banaei-Kashani, 2003) that uses clusters of customers' similar transaction data, which is similar to the Collaborative Filtering. However unlike Collaborative Filtering, this methodology overcomes the problems of personal information and privacy since it is not aware of the customer, exactly who they are, The methodology is compared with single trait model(vector model) such as visitor logs, while looking at the actual improvements of the recommendation when the context information is used. It is not easy to find real U-market data, so we experimented with factual data from a real department store with context information. The recommendation procedure of U-market proposed in this paper is divided into four major phases. First phase is collecting and preprocessing data for analysis of shopping patterns of customers. The traits of shopping patterns are expressed as feature matrices of N dimension. On second phase, the similar shopping patterns are grouped into clusters and the representative pattern of each cluster is derived. The distance between shopping patterns is calculated by Projected Pure Euclidean Distance (Shahabi and Banaei-Kashani, 2003). Third phase finds a representative pattern that is similar to a target customer, and at the same time, the shopping information of the customer is traced and saved dynamically. Fourth, the next store is recommended based on the physical distance between stores of representative patterns and the present location of target customer. In this research, we have evaluated the accuracy of recommendation method based on a factual data derived from a department store. There are technological difficulties of tracking on a real-time basis so we extracted purchasing related information and we added on context information on each transaction. As a result, recommendation based on FM model that applies purchasing and context information is more stable and accurate compared to that of vector model. Additionally, we could find more precise recommendation result as more shopping information is accumulated. Realistically, because of the limitation of ubiquitous environment realization, we were not able to reflect on all different kinds of context but more explicit analysis is expected to be attainable in the future after practical system is embodied.

A Study on the Meaning and Strategy of Keyword Advertising Marketing

  • Park, Nam Goo
    • 유통과학연구
    • /
    • 제8권3호
    • /
    • pp.49-56
    • /
    • 2010
  • At the initial stage of Internet advertising, banner advertising came into fashion. As the Internet developed into a central part of daily lives and the competition in the on-line advertising market was getting fierce, there was not enough space for banner advertising, which rushed to portal sites only. All these factors was responsible for an upsurge in advertising prices. Consequently, the high-cost and low-efficiency problems with banner advertising were raised, which led to an emergence of keyword advertising as a new type of Internet advertising to replace its predecessor. In the beginning of 2000s, when Internet advertising came to be activated, display advertisement including banner advertising dominated the Net. However, display advertising showed signs of gradual decline, and registered minus growth in the year 2009, whereas keyword advertising showed rapid growth and started to outdo display advertising as of the year 2005. Keyword advertising refers to the advertising technique that exposes relevant advertisements on the top of research sites when one searches for a keyword. Instead of exposing advertisements to unspecified individuals like banner advertising, keyword advertising, or targeted advertising technique, shows advertisements only when customers search for a desired keyword so that only highly prospective customers are given a chance to see them. In this context, it is also referred to as search advertising. It is regarded as more aggressive advertising with a high hit rate than previous advertising in that, instead of the seller discovering customers and running an advertisement for them like TV, radios or banner advertising, it exposes advertisements to visiting customers. Keyword advertising makes it possible for a company to seek publicity on line simply by making use of a single word and to achieve a maximum of efficiency at a minimum cost. The strong point of keyword advertising is that customers are allowed to directly contact the products in question through its more efficient advertising when compared to the advertisements of mass media such as TV and radio, etc. The weak point of keyword advertising is that a company should have its advertisement registered on each and every portal site and finds it hard to exercise substantial supervision over its advertisement, there being a possibility of its advertising expenses exceeding its profits. Keyword advertising severs as the most appropriate methods of advertising for the sales and publicity of small and medium enterprises which are in need of a maximum of advertising effect at a low advertising cost. At present, keyword advertising is divided into CPC advertising and CPM advertising. The former is known as the most efficient technique, which is also referred to as advertising based on the meter rate system; A company is supposed to pay for the number of clicks on a searched keyword which users have searched. This is representatively adopted by Overture, Google's Adwords, Naver's Clickchoice, and Daum's Clicks, etc. CPM advertising is dependent upon the flat rate payment system, making a company pay for its advertisement on the basis of the number of exposure, not on the basis of the number of clicks. This method fixes a price for advertisement on the basis of 1,000-time exposure, and is mainly adopted by Naver's Timechoice, Daum's Speciallink, and Nate's Speedup, etc, At present, the CPC method is most frequently adopted. The weak point of the CPC method is that advertising cost can rise through constant clicks from the same IP. If a company makes good use of strategies for maximizing the strong points of keyword advertising and complementing its weak points, it is highly likely to turn its visitors into prospective customers. Accordingly, an advertiser should make an analysis of customers' behavior and approach them in a variety of ways, trying hard to find out what they want. With this in mind, her or she has to put multiple keywords into use when running for ads. When he or she first runs an ad, he or she should first give priority to which keyword to select. The advertiser should consider how many individuals using a search engine will click the keyword in question and how much money he or she has to pay for the advertisement. As the popular keywords that the users of search engines are frequently using are expensive in terms of a unit cost per click, the advertisers without much money for advertising at the initial phrase should pay attention to detailed keywords suitable to their budget. Detailed keywords are also referred to as peripheral keywords or extension keywords, which can be called a combination of major keywords. Most keywords are in the form of texts. The biggest strong point of text-based advertising is that it looks like search results, causing little antipathy to it. But it fails to attract much attention because of the fact that most keyword advertising is in the form of texts. Image-embedded advertising is easy to notice due to images, but it is exposed on the lower part of a web page and regarded as an advertisement, which leads to a low click through rate. However, its strong point is that its prices are lower than those of text-based advertising. If a company owns a logo or a product that is easy enough for people to recognize, the company is well advised to make good use of image-embedded advertising so as to attract Internet users' attention. Advertisers should make an analysis of their logos and examine customers' responses based on the events of sites in question and the composition of products as a vehicle for monitoring their behavior in detail. Besides, keyword advertising allows them to analyze the advertising effects of exposed keywords through the analysis of logos. The logo analysis refers to a close analysis of the current situation of a site by making an analysis of information about visitors on the basis of the analysis of the number of visitors and page view, and that of cookie values. It is in the log files generated through each Web server that a user's IP, used pages, the time when he or she uses it, and cookie values are stored. The log files contain a huge amount of data. As it is almost impossible to make a direct analysis of these log files, one is supposed to make an analysis of them by using solutions for a log analysis. The generic information that can be extracted from tools for each logo analysis includes the number of viewing the total pages, the number of average page view per day, the number of basic page view, the number of page view per visit, the total number of hits, the number of average hits per day, the number of hits per visit, the number of visits, the number of average visits per day, the net number of visitors, average visitors per day, one-time visitors, visitors who have come more than twice, and average using hours, etc. These sites are deemed to be useful for utilizing data for the analysis of the situation and current status of rival companies as well as benchmarking. As keyword advertising exposes advertisements exclusively on search-result pages, competition among advertisers attempting to preoccupy popular keywords is very fierce. Some portal sites keep on giving priority to the existing advertisers, whereas others provide chances to purchase keywords in question to all the advertisers after the advertising contract is over. If an advertiser tries to rely on keywords sensitive to seasons and timeliness in case of sites providing priority to the established advertisers, he or she may as well make a purchase of a vacant place for advertising lest he or she should miss appropriate timing for advertising. However, Naver doesn't provide priority to the existing advertisers as far as all the keyword advertisements are concerned. In this case, one can preoccupy keywords if he or she enters into a contract after confirming the contract period for advertising. This study is designed to take a look at marketing for keyword advertising and to present effective strategies for keyword advertising marketing. At present, the Korean CPC advertising market is virtually monopolized by Overture. Its strong points are that Overture is based on the CPC charging model and that advertisements are registered on the top of the most representative portal sites in Korea. These advantages serve as the most appropriate medium for small and medium enterprises to use. However, the CPC method of Overture has its weak points, too. That is, the CPC method is not the only perfect advertising model among the search advertisements in the on-line market. So it is absolutely necessary that small and medium enterprises including independent shopping malls should complement the weaknesses of the CPC method and make good use of strategies for maximizing its strengths so as to increase their sales and to create a point of contact with customers.

  • PDF

K-IFRS 도입이 영업권손상차손 인식의 적시성에 미친 영향 (The Effect of K-IFRS Adoption on Goodwill Impariment Timeliness)

  • 백정한;최종서
    • 경영과정보연구
    • /
    • 제35권1호
    • /
    • pp.51-68
    • /
    • 2016
  • 본 연구는 K-IFRS 도입과 함께 기존의 상각규정을 폐지하고 매기간 손상검사를 실시하도록 요구하는 영업권 회계변경이 영업권손상차손 인식의 적시성에 미친 영향을 분석하고자 수행되었다. 원칙중심기준인 K-IFRS는 회계정보의 목적적합성을 강화하고 적시성 있는 정보를 전달하기 위해 공정가치평가를 확대하였으며 동일한 맥락에서 영업권과 같은 '비한정내용연수의 무형자산'에 대한 손상검사를 1년에 1회 이상 수행하도록 요구하였다. 그러나 영업권 회계변경의 효과를 분석한 선행연구들은 새로운 손상검사절차가 경영자들의 재량에 의존하고 있어 영업권손상차손의 인식이 적시성 있게 수행되기 보다는 기회주의적으로 이용되고 있음을 지적하고 있다. 하지만 선행연구들은 개별 기업에서 관찰될 수 있는 손상징후를 고려하지 못한 채 회계변경 전 후의 영업권 감액 빈도와 크기에만 초점을 맞추어 분석하고 있어 그 결과에 편의(bias)를 포함할 수 있다. 본 연구는 이러한 선행연구들의 한계를 극복하기 위해 Ramanna and Watts(2012)의 손상징후에 대한 정의를 활용하여 새로운 손상차손절차가 적시성 있는 회계정보의 전달이라는 목적을 달성하고 있는지 검증하고자 하였다. 2008년부터 2011년까지 상장되어 있는 기업 중 영업권을 보유한 947개 기업-연도 표본을 대상으로 분석을 실시한 결과 영업권손상차손 인식의 적시성은 손상차손 인식여부를 더미변수의 형태로 이용한 로지스틱 회귀분석과 연속변수의 형태로 이용한 다변량 회귀분석 모두에서 K-IFRS 이전에 비해 이후 기간에 감소된 것으로 나타났다. 분석결과를 보다 강건하게 하기 위해 또 다른 영업권 손상징후를 이용하여 동일한 분석을 재차 수행한 결과도 일관된 모습으로 조사되었다. 이러한 결과는 회계기준 제정기관들이 영업권 회계기준 변경을 통해 보다 적시성있고 목적 적합한 회계수치를 작성하도록 의도하였던 것과 달리 경영자들이 그들에게 주어진 재량권을 악용하여 영업권손상차손 인식시기를 조정함으로써 영업권손상차손 인식의 적시성이 감소하였음을 보여주는 결과이다. 본 연구는 영업권손상인식의 적시성 변화를 분석한 선행연구들의 분석방법에서 나타날 수 있는 편의(bias)를 감소시킬 뿐만 아니라 영업권손상에 대한 징후를 고려한 분석을 실시하여 회계변경으로 인한 손상차손인식의 적시성 변화를 보다 직접적으로 분석하였다는 점에서 의의가 있다.

  • PDF

청년창업가역량이 창업자기효능감을 매개로 창업성공과 창업만족에 미치는 영향 (Impact of Youth Entrepreneurial Competency on the Success and Satisfaction of Start-ups through Entrepreneurial Self-Efficiency)

  • 최수형;강희경;이대식
    • 벤처창업연구
    • /
    • 제15권5호
    • /
    • pp.245-259
    • /
    • 2020
  • 기술의 발전과 비대면 사회의 도래는 일자리 문제에 직접적인 영향을 미치게 될 것으로 예상된다. 이러한 현상에 맞추어 정부와 교육훈련기관들은 창업지원정책을 통해 일자리 문제에 대처하면서 동시에 혁신적인 기업의 탄생을 유도하고 있다. 특히 청년창업지원은 시장실패를 보완하는 효과 뿐 아니라 고성장 창업을 촉진하는 효과를 기대할 수 있다. 이러한 연구배경에 근거하여 본 연구는 청년창업가를 대상으로 창업가역량과 창업자기효능감, 그리고 창업성공과 창업만족의 영향관계에 관하여 고찰하였다. 이론적 연구를 토대로 청년창업가의 창업가역량의 주요요소와 창업성과와의 관련성을 검토한 후, 창업자기효능감을 매개변수로 설정하여 연구가설과 연구모형을 도출하였다. 청년창업가역량은 기업가역량, 기술역량, 관리역량, 창의역량의 4가지로 구분하였고 각 역량이 창업자기효능감을 매개로 창업성과에 유의한 영향을 미치고 있는지를 가설로 설정하였다. 실증연구를 위해 국내 2-30대 청년창업가를 대상으로 설문조사를 실시하였고 분석결과는 다음과 같다. 우선 청년창업가의 창업가역량은 창업성공과 창업만족에 영향을 미치는 것으로 나타났다. 창업가역량별로 차이가 있는데, 기술역량과 관리역량은 모두 완전매개로 창업자기효능감을 거쳐서 창업성공과 창업만족을 높이는 것을 확인하였다. 기업가역량은 창업성공에 대하여는 완전매개, 창업만족에 대하여는 부분매개를 나타내었다. 창의역량의 경우 창업성공에 대하여는 직접효과만 존재하였고 창업만족은 부분매개효과를 나타내었다. 따라서 세부가설 8개 중 7개는 지지되었고 1개는 기각되었다. 이상의 연구결과를 토대로 시사점 및 연구의 한계점, 향후 연구방향을 제시하였다.

온.오프라인 채널에서 지각된 품질이 서비스의 개인가치에 미치는 영향에 관한 연구 -인지욕구의 조정효과를 중심으로- (A Study on Perceived Quality affecting the Service Personal Value in the On-off line Channel - Focusing on the moderate effect of the need for cognition -)

  • 성형석
    • 한국유통학회지:유통연구
    • /
    • 제15권3호
    • /
    • pp.111-137
    • /
    • 2010
  • 본 연구는 서비스 시장에서의 지각된 품질과 개인가치간의 인과적 관계 및 고객의 인지욕구에 따른 온 오프라인상의 조절효과에 대해 실증분석하였으며 이를 통해 개인가치에 대한 서비스 전략과 마케팅 관리의 중요성을 제시하고 있다. 서비스 시장에서 서비스 제공자와 구매자간의 장기적 거래관계의 중요성이 크게 부각됨에 따라 관계구축 및 강화에 매우 중요한 역할을 하는 개인가치에 관한 연구는 학계뿐만 아니라 실무적으로도 고객관계관리의 관점에서 시사하는 바가 크다고 할 수 있다. 실증분석을 위해 대형마트(할인점)와 인터넷 쇼핑몰을 이용하는 고객을 대상으로 설문을 통해 데이터를 수집하였으며 온 오프라인의 비교분석을 통한 차이검증을 위한 인과적 구성모델에 대해 구조방정식 모델분석을 통해 가설검증하였다. 구성모델에 대한 분석결과 물리적 환경, 상호작용 품질, 그리고 결과품질로 구성된 지각된 품질은 안정적 삶, 사회적 인식, 사회적 통합으로 구성된 서비스 개인가치에 통계적으로 매우 유의한 정(+)의 영향을 미치는 것으로 나타났으며 집단간 차이효과분석을 통해서도 온 오프라인에 따른 조정효과는 온라인에서보다는 오프라인에서 더 유의한 것으로 나타났다. 그리고 온라인상에서의 서비스에 대한 인지욕구가 높을 때보다는 오프라인상에서의 서비스에 대한 인지욕구가 높을 때 개인가치에 더 유의한 영향을 미치는 것으로 나타났다. 마지막으로 본 연구의 구성모델에 대한 적합도 역시 수용할만한 수준인 것으로 나타났다.

  • PDF