• 한국인쇄학회지
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• 제30권3호
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• pp.89-114
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• 2012

For as to world, the concern about the environment problem is enhanced than any other time in the past because of being 21 century. And the environment problem is highlighted as the world-wide issue. The time of the environment problem intimidates the alive of the mankind and presence of an earth over the time. It becomes the essentiality not being selection in the personal living or the economical viewpoint now to prepare for the climatic modification. As to the company management, the green growth period which it excludes the environment management considering an environment, cannot carry on the company the continued management comes. That is, in the change center of the management paradigm, there is the environment management. Nearly, the greenhouse gas which the publication industry is the environmental toxic material like all industries is generated. The greenhouse gas is ejected in the process of running the manufacturing process and print shop of the various kinds material used as the raw material of the book. Particularly, the tree felling for getting the material of the paper is known to reach the direct influence on the global warming. This study does according to an object it considers and organizes the environment parameter based on this kind of fact as to the publication industry. And it is determined as the reference which is used as the basic materials preparing the case that carbon exhaust right transaction(CAP and TRADE) drawing are enforced in all industries and is sustainable the management of the publication industry and reduces the environmental risk among the company many risk management elements and plans and enforces the publication related policy that there is a value. In the printing publication industry, this study tried to inquire into elements discharging the environmental pollutant or the greenhouse gas. Additionally, in the printed publication production process, it tried to inquire into the effort for an environment-friendly and necessity at the printing paper and the printers ink, regarded as the element discharging the greenhouse gas all kinds of the printing materials, operation of the print shop and all kinds of the machines and recycle process, and etc. These considerations make these industrial field employees aware of the significance about a conservation and environmental protection. They try to give a help in the subsequent study producing quantitatively each environmental parameter emission of green house gas. This makes the calculation of the relative $CO_2$ output reproached ultimately possible. Meanwhile, in a sense, many research protects and improving an environment in connection with the contents of research at the printing publication industrial field is in progress. There will be the voluntary human face that it has to protect an environment but this can not do by the outside factor according to all kinds of environment related law and regulation. Anyway, because of acting on company management as the factor of oppression, the increase of this environment-related correspondence cost could know that the research that the environment loading relates with a procurement and development, environment management system introduction, quality control standard, including, normalizing including a material, and etc. through the part of the effort to reduce the cost low was actively in progress. As to the green growth era, as follows, this paper prescribed the subject and alternative of the print publication industry. It is surrounded by the firstly new digital environment and the generation of the subject. And secondly the printing industry is caused by the point of time when the green growth leaves by the topic which is largest in the global industry and it increases. The printing publication industry has to prepare the bridgehead for the environment-friendly green growth as the alternative for this resolution with first. The support blown in each industry becomes the obligation not being selection. Prestek in which the print publishing was exposed to spend many energies and which is known as the practice of the sustainable print publishing insisted that it mentioned importance of the green printing through the white pages in 2008 and a company had to be the green growth comprised through the environment-friendly activity. The core management for the sustainable printing publication industry presented from Presstack white pages is compacted to 4 words that it is a remove, reduce, recover, and recycle. Second, positively the digital printing(POD) system should be utilized. In the worldwide print out market, the digital printing area stops at the level of 10% or so but the change over and growth of the market of an analog-to-digital will increase rapidly in the future. As to the CEO Jeff Hayes of the Infoland, the offset print referred to that it of the traditional method got old and infirm with the minor phase of the new printing application like the customer to be wanted publication and the print of the digital method led the market. In conclusion, print publishers have to grasp well the market flow in the situation where a digitalization cannot be generalized and a support cannot avoid. And it keeps pace with the flow of the digital age and the recognition about the effort for the development and environment problem have to be raised. Particularly, the active green strategy is employed for the active green strategy.

• 유통과학연구
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• 제11권2호
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• pp.23-33
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• 2013

Purpose - Numerous studies have tried to assess the role of a warranty as an explanatory instrument for product quality. While one study argued that manufacturers signal their superior quality to consumers by extending the duration of a warranty, quality is not necessarily related to warranty and a warranty for a short duration is a sign of high product quality. However, there are limitations to measuring product quality in terms of a single variable such as a warranty. Some other studies have evaluated the influence of brand power or value and price on the supposed quality of a product while the influence of warranty was found to be insignificant. Research design, data, methodology - The study analyzes the influence of brand power and the country of origin effect on consumers' perception of product quality in line with warranty and establishes a priority strategy. Especially, consumer experience has a significant influence on state of the art technology products like applied home electronics as these goods are generally quite expensive and consumers expend significant energy in purchasing them, so the associated warranty and brand can have a critical role in the decision making process. The price of the product was excluded in this discussion as it continually varies with the market share of the product. Results - The results of the analysis are as follows: First, each of the factors such as the standard of the warranty, brand power, and country of origin effect influences the degree of satisfaction of an individual. Second, the factors brand power and quality of the warranty interact both complementarily and synergistically at a time, depending on the brand power. As brand power is more significant, the degree of satisfaction is greater in case of products with low quality warranty compared to those with high quality warranty. Third, the brand power and country of origin effect present a complementary interaction. Fourth, the country of origin effect and quality of a warranty interact synergistically. Conclusions - Thus, the higher the quality of warranty, greater is the increment in the degree of satisfaction. The comprehensive study on the effect of the country of origin on the purchase decision process and the degree of satisfaction compared to the other elements shows that in case of Japanese and Korean markets the brand power of a company is desirable in sustaining the quality of warranty to the industrial average. Also, there is no significant improvement in the perceived quality of the product when the quality of the warranty is lowered. Therefore, the warranty effect diminishes when the value of the brand is known, while it perishes when both the brand power and the country of origin effect are strong enough.

• 중소기업연구
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• 제31권4호
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• pp.67-93
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• 2009

본 연구는 1999년 1월 1일부터 2007년 12월 31일까지 한국거래소의 유가증권시장과 코스닥시장에 상장된 혁신형 중소기업을 대상으로 재무적 제약과 배당스무딩간의 관계를 실증분석 하였으며, 주요한 분석결과는 다음과 같다. 기업들은 목표 배당성향을 가지고 있으며, 실제 배당성향이 목표 배당성향에서 이탈하면 다시 배당지급을 부분적으로 조정한다. 배당조정속도는 Lintner(1956)의 배당조정모형의 핵심변수인 전기 주당배당과 당기 주당이익을 사용하여 거의 대부분 측정할 수 있으며, 잔여배당이론과 그 이후에 등장한 배당신호이론, 대리인이론, 케이터링 이론 및 거래비용이론에 관한 대용변수들은 배당조정속도에 부분적으로 영향을 미친다. 그리고 전기 주당배당은 당기 주당이익보다 배당조정속도에 더 큰 영향을 미치는데, 이는 기업들이 특별한 이유가 없는 한 전기 주당배당 수준을 장기적으로 유지하는 안정적인 배당정책을 선호한다는 증거가 된다. 혁신형 중소기업은 비혁신형 중소기업보다 배당조정속도가 더 빠르다. 혁신형 중소기업은 R&D 투자에 따른 미래의 성장성과 수익성을 담보로 하여 장기적으로 안정적인 배당정책을 유지할 수 있다. 다시 말해, 혁신형 중소기업은 배당지급이 목표 배당성향에서 이탈하더라도, R&D 투자에 따른 미래의 성장성과 수익성을 담보로 하여 목표 배당성향을 향하여 배당지급을 신속하게 조정하여 배당스무딩을 효과적으로 달성할 수 있다. 그리고 혁신형 중소기업 중에서도 재무적 비제약 기업은 재무적 제약 기업보다 배당조정속도가 더 빠르다. 이는 재무적 비제약 기업일수록 자본시장을 통한 외부 자금조달이 용이하기 때문에 주당배당을 신속하게 조정한다는 증거가 된다. 따라서 자본시장 접근성이 용이하여 재무적 제약을 적게 받는 기업일수록 외부 자금조달이 용이하기 때문에 배당지급을 더 신속하게 조정함으로써 배당스무딩을 더 효과적으로 달성할 수 있다. 그리고 중소기업청이 정책적 목적으로 분류한 혁신형 중소기업(벤처기업, 이노비즈기업, 경영혁신형기업)은 비혁신형 중소기업보다 배당조정속도가 더 빠르다. 중소기업청에서 정책적 목적으로 분류한 혁신형 중소기업은 신용보증지원, 정책자금지원, 조세혜택, 공공입찰 우선권 부여 등과 같은 다양한 정책적 혜택으로 인해 재무적 제약을 적게 받기 때문에 배당지급을 더 신속하게 조정할 수 있다. 결론적으로, 한국거래소의 유가증권시장과 코스닥시장에 상장된 혁신형 중소기업은 비혁신형 중소기업보다 배당조정속도가 더 빠르고, 혁신형 중소기업 중에서도 재무적 비제약 기업은 재무적 제약 기업보다 배당조정 속도가 더 빠르다. 다시 말해, 중소기업 중에서도 R&D 집중도가 높은 혁신형 중소기업은 R&D 투자에 따른 미래의 성장성과 수익성을 담보로 하여 배당스무딩을 신속하게 할 수 있고, 혁신형 중소기업 중에서도 자본시장 접근성이 좋은 기업은 재무적 제약을 적게 받기 때문에 배당스무딩을 더 신속하게 할 수 있다. 따라서 중소기업 경영자는 R&D 집중도를 증가시키고 자본시장 접근성을 높여 재무적 제약을 회피함으로써 신속한 배당스무딩을 통해 장기적으로 안정적인 배당정책을 유지할 수 있다고 생각한다. 그리고 중소기업청이 정책적 목적으로 분류한 혁신형 중소기업(벤처기업, 이노비즈기업, 경영혁신형기업)의 경우에도 배당조정속도가 비혁신형 중소기업보다 더 빠르게 나왔다. 이러한 결과는 배당정책의 측면에서 중소기업청의 혁신형 중소기업 정책을 지지하는 실증적인 증거가 된다.

• 한국버섯학회지
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• 제11권1호
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• pp.41-45
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• 2013

유통 중인 양송이버섯의 등급별 품질규격을 조사하여 농산물표준규격의 내용을 개선하고 저장중 양송이버섯의 품질 변화를 조사하고자 하였다. A등급 자실체의 평균무게는 19.3g, B등급은 12.2g, C등급은 10.4이였다. 갓의 평균직경은 A등급이 43.3mm으로 가장 컸으며, B와 C등급은 차이가 없었다. 자루길이는 A등급에서 1cm 미만이 59%, 1cm 이상이 41%였으며 평균길이는 9.8mm였으며, B등급에서는 1cm 미만이 83%, 1cm 이상이 17%였고, 평균길이는 13.1mm, C등급에서는 1cm 미만이 77%, 1cm 이상이 23%였으며 평균길이는 11.6mm였다. 대굵기는 A등급이 20.3mm로 B등급 14.5mm, C등급 12.9mm에 비해 가장 굵었다. 대와 갓의 경도는 등급별로 뚜렷한 차이를 보이 않았다. 수확시 자루절단에 따른 중량감소 정도는 평균 절단길이 비율은 60.8%였고, 평균 중량감소율은 12.6%였다. 저장온도 및 기간별 품질변화는 갓직경이 저장 5일까지는 저장온도에 관계없이 대부분 3.5~4.5cm 정도로 크기변화는 거의 없었으나, $20^{\circ}C$에서는 저장기간이 길어짐에 따라 작아져 저장 15일에는 급격히 줄어들었다. 저장기간이 증가할수록 중량감소율은 증가하는 경향을 보였고, 높은 온도에서 저장한 양송이버섯보다 낮은 온도에서 저장한 양송이버섯의 증량감소율이 줄어들었다.

• Asia pacific journal of information systems
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• 제21권1호
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• pp.81-101
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• 2011

In today's rapidly changing and increasingly competitive business environment, new product development in tune with market trends in a timely manner has been a matter of the utmost concern for all enterprises. Indeed, developing a sustainable new business has been a top priority for not only business enterprises, but also for the government policy makers accountable for the health of Its national economy as well as for decision makers in what type of organizations. Further, for a soft landing of new businesses, building a government-initiated industry base has been claimed to be necessary as a way to effectively boost corporate activities. However, the existing methodology in new service and new product development is not suitable for nurturing industry, because it is mainly focused on the research and development of corporate business activities instead of new product development. The approach for developing new business is based on 'innovation' and 'convergence.' Yet, the convergence among technologies, supplies, businesses and industries is believed to be more effective than innovation alone as a way to gain momentum. Therefore, it has become more important than ever to study a new methodology based on convergence in industrial quality new product development (NPD) and new service development (NDS). In this research, therefore, we reviewed any restrictions in the existing new product and new service development methodology and the existing business model development methodology. In doing so, we conducted industry standard collaboration analysis on a new service model development methodology in the private sector and the public sector. This approach is fundamentally different from the existing one in that ours focuses on new business development under private management. The suggested framework can be categorized into industry level and service level. First, in the industry level, we define new business opportunities In occurrence of convergence between businesses. For this, we analyze the existing industry at the industry level to identify the opportunities in a market and its business attractiveness, based on which the convergence industry is formulated. Also, through the analysis of environment and market opportunity at the industry level. we can trace how different industries are lined to one another so as to extend the result of the study to develop better insights into industry expansion and new industry emergence. After then, in the service level, we elicit the service for the defined new business, which is composed of private service and supporting service for nurturing industry. Private service includes 3steps: plan-design-do; supporting service for nurturing industry has 4 steps: selection-make environment- business preparation-do and see. The existing methodology focuses on mainly securing business competitiveness, building a business model for success, and offering new services based on the core competence of companies. This suggested methodology, on other hand, suggests the necessity of service development, when new business opportunities arise, in relation to the opportunity analysis of supporting service based on the clear understanding of new business supporting infrastructure optimization. Meanwhile, we have performed case studies on the printing and publishing field with the restrict procedure and development system to assure the feasibility and practical application. Even though the printing and publishing industry is considered a typical knowledge convergence industry, it is also known as a low-demand and low-value industry in Korea. For this reason, we apply the new methodology and suggest the direction and the possibility of how the printing and publishing industry can be transformed as a core dynamic force for new growth. Then, we suggest the base composition service for industry promotion(public) and business opportunities for private's profitability(private).

• 한국ITS학회 논문지
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• 제17권5호
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• pp.1-13
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• 2018

세그웨이를 시작으로 다양한 형태의 퍼스널 모빌리티(PM)가 판매 및 이용되고 있다. PM이 갖춘 편의성으로 인해 급격히 보급되고 있으며, 이와 함께 안전사고도 급증하고 있는 추세이다. 이와 같은 추세에 발맞추어 PM과 관련된 다양한 연구 및 제도가 마련되고 있다. 그러나 안전도 향상을 위한 방안으로는 제품 자체의 기능적 인증분야로 한정되어 있으며, 탑승자의 주행 안전성에 대한 평가기준 및 지표 마련은 이루어진 바 없다. 본 논문에서는 PM의 주행 안전성 평가에 적용 가능한 지표를 검토하였으며, 도출된 지표를 이용하여 3종의 PM과 보행에 대해 안전성 평가를 수행하여 결과를 제시하였다. 타 분야에서 활용되고 있는 지표 중 최종 선정한 지표는 COG(Center of the gravity)와 SM(Stability Metric)이다. COG는 무게중심이 중력 방향에서 벗어난 정도를 평가하는 지표이며 SM은 PM이 움직일 때 발생되는 힘을 내부의 힘, 각운동량, 지면반발력으로 보고 정규화한 값으로 움직이지 않을 때는 0이 되며 음의 값은 전복됨을 의미하므로 PM의 주행안전성 평가에 활용 가능하다. COG의 경우 평균값과 분산값을 기준으로 안전도를 평가하여 결론을 제시하였다. 3종의 PM 중 Scooter의 경우 탑승형태를 입식과 좌식으로 구분하여 시행하였으며, 그 결과 COG의 움직임으로 평가하였을 경우 wheel chair가 평균 6.54mm로 가장 안전하며 kickboard가 가장 불안전한 것으로 분석되었다. SM분석 결과, wheel chair가 가장 안전하며, 좌식 탑승의 형태가 입식보다 안전한 것으로 평가되었다. 이와 같은 분석 방법을 이용하여 향후 보다 다양한 제품군에 대한 주행안전성 평가가 필요할 것으로 판단되며, 운전자 중심 뿐만 아니라 기기 자체에 대한 주행안전성 평가가 함께 이루어져야 할 것이다.

• 유통과학연구
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• 제13권9호
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• 한국콘텐츠학회논문지
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• 제15권7호
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• pp.477-488
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• 2015

본 연구는 선행연구를 확장하여 비감사보수가 감사품질에 미치는 영향을 Big4 회계법인과 Non-Big4 회계법인으로 분류하여 분석하였다. 본 연구는 감사서비스와 비감사서비스를 동시에 제공받는 기업들만을 표본으로 선정하였으며 Big4와 Non-Big4 사이에 비감사보수가 감사품질에 미치는 영향에 대한 차이가 있는지를 집중하여 검증하였다. 분석결과 비감사보수는 Non-Big4 회계법인으로부터 감사 받는 기업들의 감사품질과만 유의적인 양(+)의 관련성이 있는 것으로 나타났다. 이는 지역 기업들을 주고객으로 삼고 있는 소형회계법인들의 경우 특정 기업에 대한 경제의존도가 높을 수 있고 따라서 비감사보수가 커질수록 독립성을 훼손할 유인이 크다고 해석할 수 있다. 한편 Big4 회계법인의 경우 비감사보수가 재량적 발생액 절댓값과 음(-)이 관련성이 없는 것으로 나타나 비감사서비스가 전문성을 강화시킨다는 근거는 찾을 수 없었다. 본 연구의 결과는 지속적으로 비감사서비스가 차지하는 비중이 커지는 현 시점에서 규제기관과 자본시장 참여자에게 유용한 통찰력을 제공할 것으로 기대된다.

• Parasites, Hosts and Diseases
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• 제56권5호
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• pp.437-446
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• 2018

To investigate the prevalence of Toxoplasma gondii in pork on the market in Korea, an in-house enzyme-linked immunosorbent assay for tissue fluid (CAU-tf-ELISA) was developed using a soluble extract of T. gondii RH strain tachyzoites. As the standard positive controls, the piglets were experimentally infected with T. gondii: Group A (1,000 cysts-containing bradyzoites), Group B (500 cysts-containing bradyzoites) and Group C ($1.0{\times}10^3$ or $1.0{\times}10^4$ tachyzoites). The CAU-tf-ELISA demonstrated infection intensity-dependent positivity toward tissue fluids with average cut-off value 0.15: 100% for Group A, 93.8% for Group B and 40.6% for Group C. When tissue-specific cut-off values 0.066-0.199 were applied, CAU-tf-ELISA showed 96.7% sensitivity, 100% specificity, 100% positive and 90.0% negative predictive values. When compared with the same tissue fluids, performance of CAU-tf-ELISA was better than that of a commercial ELISA kit. Of the 583 Korea domestic pork samples tested, anti-T. gondii antibodies were detected from 9.1% of whole samples and 37.9% from skirt meat highest among pork parts. In the 386 imported frozen pork samples, 1.8% (skirt meat and shoulder blade) were positive for anti-T. gondii antibodies. In Korea, prevalence of anti-T. gondii antibodies in the pork on retail markets appeared high, suggesting that regulations on pig farming and facilities are necessary to supply safe pork on the tables.

• 해양환경안전학회지
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• 제26권5호
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• pp.551-560
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• 2020

최근 해상풍력발전기 시장은 에너지 수요 증가, 화석 연료 기반 발전에 대한 의존도 감소와 환경 규제로 인해 향후 5년 내에 빠른 성장이 예상된다. 이러한 상황에 따라서 전 세계적으로 풍력 발전을 가속화하고 있으며, 해상풍력으로 진입하려는 시도가 많아지고 있다. 노르웨이 해상 안전 관리처(PSA: Petroleum Safety Authority)는 운영하는 동안 충돌사고에 대한 충돌에너지가 35 MJ을 견딜 수 있는 안전설계 기준을 요구하고 있다. 따라서 본 연구에서는 북해 해상풍력발전기 설치 단지에 투입되는 해상풍력발전기 설치 선박(WTIV)의 레그 (Leg)와 선박충돌 사고에 대하여 발생 가능한 충돌시나리오에 대해서 비선형 소성붕괴 거동 결과를 바탕으로 레그의 충돌강도평가법을 분석하였다. 분석된 결과로 현재 설계된 기존 선박을 기준으로 요구치인 35 MJ을 만족을 위해서는 200 % 이상의 단면계수 증가가 필요하고, 이는 현실적인 레그 설계에서는 불가능한 조건으로 판단됐다. 또한, 합리적인 충돌시나리오를 기반으로 한 충돌에너지 기준의 제정이 필요하다.