• 유통과학연구
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• 제14권6호
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• Journal of Animal Science and Technology
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• 제52권5호
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• pp.357-366
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• 2010

한우의 유전체 전장의 정보를 Illumina BeadArray$^{TM}$ Bovine SNP50 assay를 이용하여 단일염기다형 현상을 조사한 결과, 유전적 다양성을 보이는 좌위가 약 32,567 좌위 이상에서 다양성을 보이고 있었으며 약 5,554 좌위에서 다양성이 조사되지 않았다. 이는 조사된 자료의 가계집단의 수가 크게 제한되었기 때문에 기인될 수 있으며 또 다른 원인으로는 한우 종축집단의 크기가 작을 수 있다는 현상을 반증한다고 사료된다. 유전분석의 기초가 되는 혈통기록에 의한 개체간 혈연관계를 유전체 정보에 의한 혈연관계와 비교하여 본 결과, 유전체 정보에 의한 혈연관계의 크기가 혈통기록에 의한 혈연관계보다 좀 더 정확하게 추정될 수 있다는 장점이 있으며 혈통기록상의 오류로 그릇된 혈연관계의 크기를 유전체 정보를 통하여 보완할 수 있다는 장점이 있다. 이러한 장점을 활용하면 유전체정보를 이용한 유전능력 평가의 정확성을 크게 향상시킬 수 있을 것으로 사료되었다.

• Asia pacific journal of information systems
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• 제22권2호
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• pp.21-38
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• 2012

Until recently, successful implementation of ERP systems has been a popular topic among ERP researchers, who have attempted to identify its various contributing factors. None of these efforts, however, explicitly recognize the need to identify disparities that can exist between organizational information requirements and ERP systems. Since ERP systems are in fact "packages" -that is, software programs developed by independent software vendors for sale to organizations that use them-they are designed to meet the general needs of numerous organizations, rather than the unique needs of a particular organization, as is the case with custom-developed software. By adopting standard packages, organizations can substantially reduce many of the potential implementation risks commonly associated with custom-developed software. However, it is also true that the nature of the package itself could be a risk factor as the features and functions of the ERP systems may not completely comply with a particular organization's informational requirements. In this study, based on the organizational memory mismatch perspective that was derived from organizational memory theory and cognitive dissonance theory, we define the nature of disparities, which we call "mismatches," and propose that the mismatch between organizational information requirements and ERP systems is one of the primary determinants in the successful implementation of ERP systems. Furthermore, we suggest that customization efforts as a coping strategy for mismatches can play a significant role in increasing the possibilities of success. In order to examine the contention we propose in this study, we employed a survey-based field study of ERP project team members, resulting in a total of 77 responses. The results of this study show that, as anticipated from the organizational memory mismatch perspective, the mismatch between organizational information requirements and ERP systems makes a significantly negative impact on the implementation success of ERP systems. This finding confirms our hypothesis that the more mismatch there is, the more difficult successful ERP implementation is, and thus requires more attention to be drawn to mismatch as a major failure source in ERP implementation. This study also found that as a coping strategy on mismatch, the effects of customization are significant. In other words, utilizing the appropriate customization method could lead to the implementation success of ERP systems. This is somewhat interesting because it runs counter to the argument of some literature and ERP vendors that minimized customization (or even the lack thereof) is required for successful ERP implementation. In many ERP projects, there is a tendency among ERP developers to adopt default ERP functions without any customization, adhering to the slogan of "the introduction of best practices." However, this study asserts that we cannot expect successful implementation if we don't attempt to customize ERP systems when mismatches exist. For a more detailed analysis, we identified three types of mismatches-Non-ERP, Non-Procedure, and Hybrid. Among these, only Non-ERP mismatches (a situation in which ERP systems cannot support the existing information needs that are currently fulfilled) were found to have a direct influence on the implementation of ERP systems. Neither Non-Procedure nor Hybrid mismatches were found to have significant impact in the ERP context. These findings provide meaningful insights since they could serve as the basis for discussing how the ERP implementation process should be defined and what activities should be included in the implementation process. They show that ERP developers may not want to include organizational (or business processes) changes in the implementation process, suggesting that doing so could lead to failed implementation. And in fact, this suggestion eventually turned out to be true when we found that the application of process customization led to higher possibilities of failure. From these discussions, we are convinced that Non-ERP is the only type of mismatch we need to focus on during the implementation process, implying that organizational changes must be made before, rather than during, the implementation process. Finally, this study found that among the various customization approaches, bolt-on development methods in particular seemed to have significantly positive effects. Interestingly again, this finding is not in the same line of thought as that of the vendors in the ERP industry. The vendors' recommendations are to apply as many best practices as possible, thereby resulting in the minimization of customization and utilization of bolt-on development methods. They particularly advise against changing the source code and rather recommend employing, when necessary, the method of programming additional software code using the computer language of the vendor. As previously stated, however, our study found active customization, especially bolt-on development methods, to have positive effects on ERP, and found source code changes in particular to have the most significant effects. Moreover, our study found programming additional software to be ineffective, suggesting there is much difference between ERP developers and vendors in viewpoints and strategies toward ERP customization. In summary, mismatches are inherent in the ERP implementation context and play an important role in determining its success. Considering the significance of mismatches, this study proposes a new model for successful ERP implementation, developed from the organizational memory mismatch perspective, and provides many insights by empirically confirming the model's usefulness.

• 인터넷정보학회논문지
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• 제15권2호
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• pp.109-127
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• 2014

본 연구는 기존의 표준관련 연구가 실제로 표준이 만들어지고 보급되는 제반 사회적 환경과 다중 이해관계자가 존재하는 복합적인 사회시스템에서의 행위자 역할 및 변화과정을 조망하는 작업이 충분히 이루어지지 못했다는 데에서 문제의식을 갖고 출발한다. 이를 배경으로 본 연구는 사회-기술적 제도 환경의 맥락에서 각기 다른 이해관계를 가진 참여자들이 혁신적인 기술을 개발해 표준화해가는 동태적 과정을 사회-기술적 접근으로 재구성하는 것을 목적으로 수행되었다. 이를 위한 세부 목표는 첫째, 표준화 과정을 둘러싼 사회-기술적 네트워크에서 인간 행위자 간, 인간과 비인간 행위자와의 상호작용 관계의 특징을 살펴보는 것이다. 둘째로는 표준화 과정을 선도한 핵심 행위자의 활동과 역할의 변화를 관찰하고자 하였다. 이를 위하여, 행위자-네트워크 이론(Actor Network Theory)에 기초하여 한국에서 진행된 고화질 3DTV방송기술의 표준화 과정의 동태적 속성을 분석하였다. 분석방법은 연구자가 행위자-네트워크에 직접 참여하여 동태적 특성을 분석하고, 설문 인터뷰와 심층 인터뷰를 통한 질적 연구의 방법을 적용, 표준 형성과정에 나타난 제반 환경-행위-기술 동학을 고찰하였다.

• 지능정보연구
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• 제29권2호
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• pp.285-301
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• 2023

비대면 교육의 중요성 및 필요에 따른 수요가 증가함에 따라 국내외 온라인 교육 오픈 플랫폼이 활성화되고 있다. 본 플랫폼은 대학 등 교육 전문기관과 달리 학습자의 자율성이 높은 특징을 가지며 이에 따라 개인화된 학습 도구를 지원하기 위한 학습 행동 데이터의 분석 연구가 중요시 되고 있다. 실제적인 학습 행동을 이해하고 패턴을 도출하기 위하여 프로세스 마이닝이 다수 활용되었지만 온라인 교육 플랫폼과 같이 자기 관리형(Self-regulated) 환경에서의 학습 로그를 기반한 사례는 부족하다. 또한, 대부분 프로세스 모델 도출 등의 모델 관점에서의 접근이며 분석 결과의 실제적인 적용을 위한 개별 패턴 및 인스턴스 관점에서의 방법 제시는 미흡하다. 본 연구에서는 온라인 교육 오픈 플랫폼 내 학습 패턴을 파악하기 위하여 프로세스 마이닝을 활용한 분석 방법을 제시한다. 학습 패턴을 다각도로 분석하기 위하여 모델, 패턴, 인스턴스 관점에서의 분석 방법을 제시하며, 프로세스 모델 발견, 적합도 검사, 군집화 기법, 예측 알고리즘 등 다양한 기법을 활용한다. 본 방법은 국내 오픈 교육 플랫폼 내 기계학습 관련 강좌의 학습 로그를 추출하여 분석하였다. 분석 결과 온라인 강의의 특성에 맞게 비구조화된 프로세스 모델을 도출할 수 있었으며 구체적으로 한 개의 표준 학습 패턴과 세 개의 이상 학습 패턴으로 세분화할 수 있었다. 또한, 인스턴스별 패턴 분류 예측 모델을 도출한 결과 전체 흐름 중 초기 30%의 흐름을 바탕으로 예측하였을 때 0.86의 분류 정확도를 보였다. 본 연구는 프로세스 마이닝을 활용하여 학습자의 패턴을 체계적으로 분석한다는 점에서 기여점을 가진다.

• Asia pacific journal of information systems
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• 제19권2호
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• pp.157-178
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• 2009

Corporate credit rating is a very important factor in the market for corporate debt. Information concerning corporate operations is often disseminated to market participants through the changes in credit ratings that are published by professional rating agencies, such as Standard and Poor's (S&P) and Moody's Investor Service. Since these agencies generally require a large fee for the service, and the periodically provided ratings sometimes do not reflect the default risk of the company at the time, it may be advantageous for bond-market participants to be able to classify credit ratings before the agencies actually publish them. As a result, it is very important for companies (especially, financial companies) to develop a proper model of credit rating. From a technical perspective, the credit rating constitutes a typical, multiclass, classification problem because rating agencies generally have ten or more categories of ratings. For example, S&P's ratings range from AAA for the highest-quality bonds to D for the lowest-quality bonds. The professional rating agencies emphasize the importance of analysts' subjective judgments in the determination of credit ratings. However, in practice, a mathematical model that uses the financial variables of companies plays an important role in determining credit ratings, since it is convenient to apply and cost efficient. These financial variables include the ratios that represent a company's leverage status, liquidity status, and profitability status. Several statistical and artificial intelligence (AI) techniques have been applied as tools for predicting credit ratings. Among them, artificial neural networks are most prevalent in the area of finance because of their broad applicability to many business problems and their preeminent ability to adapt. However, artificial neural networks also have many defects, including the difficulty in determining the values of the control parameters and the number of processing elements in the layer as well as the risk of over-fitting. Of late, because of their robustness and high accuracy, support vector machines (SVMs) have become popular as a solution for problems with generating accurate prediction. An SVM's solution may be globally optimal because SVMs seek to minimize structural risk. On the other hand, artificial neural network models may tend to find locally optimal solutions because they seek to minimize empirical risk. In addition, no parameters need to be tuned in SVMs, barring the upper bound for non-separable cases in linear SVMs. Since SVMs were originally devised for binary classification, however they are not intrinsically geared for multiclass classifications as in credit ratings. Thus, researchers have tried to extend the original SVM to multiclass classification. Hitherto, a variety of techniques to extend standard SVMs to multiclass SVMs (MSVMs) has been proposed in the literature Only a few types of MSVM are, however, tested using prior studies that apply MSVMs to credit ratings studies. In this study, we examined six different techniques of MSVMs: (1) One-Against-One, (2) One-Against-AIL (3) DAGSVM, (4) ECOC, (5) Method of Weston and Watkins, and (6) Method of Crammer and Singer. In addition, we examined the prediction accuracy of some modified version of conventional MSVM techniques. To find the most appropriate technique of MSVMs for corporate bond rating, we applied all the techniques of MSVMs to a real-world case of credit rating in Korea. The best application is in corporate bond rating, which is the most frequently studied area of credit rating for specific debt issues or other financial obligations. For our study the research data were collected from National Information and Credit Evaluation, Inc., a major bond-rating company in Korea. The data set is comprised of the bond-ratings for the year 2002 and various financial variables for 1,295 companies from the manufacturing industry in Korea. We compared the results of these techniques with one another, and with those of traditional methods for credit ratings, such as multiple discriminant analysis (MDA), multinomial logistic regression (MLOGIT), and artificial neural networks (ANNs). As a result, we found that DAGSVM with an ordered list was the best approach for the prediction of bond rating. In addition, we found that the modified version of ECOC approach can yield higher prediction accuracy for the cases showing clear patterns.

• 대한핵의학회지
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• 제36권6호
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• pp.317-324
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• 2002

목적: SPM 기법을 이용하여 뇌 영상을 분석할 때 Talairach 뇌 지도를 찾아 해부학적 정보를 추측함으로 생기는 문제점들을 해결하기 위하여 통계적 확률 뇌지도(SPAM)을 이용하여 뇌 영역에 대한 해부학적 위치와 확률을 추출하는 프로그램을 개발하였다. 대상 및 방법: 몬트리얼 신경과학연구소에서 개발한 MNI152 표준지도에 기반한 SPAM을 이용하였다. SPM 분석 결과로 주어진 x, y, z 좌표 값을 입력하면 SPAM의 해당 좌표에서 0이 아닌 확률 값을 갖는 영역의 이름 및 확률을 추출하여 출력하게 하였으며 가장 높은 확률을 갖는 영역의 SPAM을 표준지도 위에 표시하도록 하였다. IDL 및 자바를 기반으로 프로그램을 개발하였으며 향후 인터넷 기반 프로그램으로 확장이 용이하게 하였다. 이 프로그램의 유용성을 보이고자 기존의 SPM 결과보고 형식과 이 프로그램의 결과 형식을 비교하였다. 또한 이 프로그램에 대한 예비적인 검증을 위하여 활성화되는 영역이 국소화되고 또한 그 영역이 잘 알려져 있는 기억 활성화 PET 실험 분석에 이 프로그램을 이용하여 보았다. 결과: 기존의 SPM 분석한 결과는 MNI 좌표계에서의 좌표 값만을 보여주나 이 프로그램을 이용하여 그 좌표에 대한 확률적 해부학적 정보를 얻을 수 있었다. 기억 실험 결과 유의한 활성화를 보인 영역에 대해서 이 프로그램을 적용한 결과 좌측해마구성체일 확률이 80% 이상임을 알 수 있었으며 이는 이 영역이 기억기능을 담당한다는 기존의 널리 알려진 사실과 잘 부합되었다. 결론: 이 연구에서 개발한 프로그램을 이용하여 MNI 좌표에 대한 해부학적 위치와 확률을 빠르고 정확하게 찾을 수 있어서 뇌영상 분석에 유용할 것이다.

• 산업노동연구
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• 제24권2호
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• pp.95-136
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• 2018

전세계적으로 불안정 노동자들이 증가하면서 이들의 열악한 노동권 및 노동조건이 이슈가 되고 있지만 이들의 이익을 어떻게 대변할 것인가는 여전히 논란이 되고 있다. 노동자들의 노동권 보장 및 향상을 위한 제도적 장치는 노동조합이지만, 특정 작업장 또는 기업 중심의 노동조합은 고용안정성을 결여한 노동자들의 노동권익을 온전히 대변하기 어렵기 때문이다. 이에 최근 불안정 노동자들을 대표하는 독자적인 기구로서 커뮤니티유니온이 미국, 영국, 일본 등지에서 등장하고 있다. 이는 기업이나 작업장이 아닌 지역을 기반으로 노동자 개인이 직접 가입하는 방식을 취하는 조직형태로, 실업자와 구직자, 소규모 작업장에 일하거나 단기계약 혹은 간접고용 노동자들을 포괄하는 데 적합한 것으로 알려져 있다. 한국에서는 1997년 금융위기 이후 비정규직, 단기 계약직 등 불안정 노동자들이 급증하면서 이들의 노동권을 보장하기 위해 청년유니온, 아르바이트노동조합, 예술인소셜유니온, 뮤지션유니온 등 기존과는 다른 새로운 형태의 커뮤니티유니온이 등장하고 있다. 이들은 불안정노동자들의 노동권익 보장을 위해 여러 활동을 전개하고 있으며, 최근 학계에서도 이러한 새로운 노동조합형태를 규명하려는 시도가 시작되고 있다. 본 연구는 대안적 노동조합 논의에 기여하고자 한국에서 자생한 여러 대안노동조합을 비교분석하고자 한다. 대표적 대안조직인 청년유니온과 아르바이트노동조합의 조직간 동질성과 이질성을 규명함으로써 한국의 대안노동조합조직의 방향성 논의를 위한 초석을 마련하는 데 본 연구의 목적이 있다. 이를 위해 본 연구는 커뮤니티유니온에 대한 이론적 논의에서 시작하여, 커뮤니티유니온의 5가지 특성(멤버십 구조 및 조직구조, 인정투쟁, 관심 범위, 다른 조직과의 연대, 저항 및 활동 방식)을 중심으로 두 조직을 비교 및 평가할 것이다. 궁극적으로 본 연구는 커뮤니티유니온이 한국사회에서 앞으로 어떻게 발전하게 될지 그 가능성을 모색하고자 한다.

• 한국잡초학회지
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• 제13권4호
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• pp.210-233
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• 1993

The herbicide has become indispensable as much as nitrogen fertilizer in Korean agriculture from 1970 onwards. It is estimated that in 1991 more than 40 herbicides were registered for rice crop and treated to an area 1.41 times the rice acreage ; more than 30 herbicides were registered for field crops and treated to 89% of the crop area ; the treatment acreage of 3 non-selective foliar-applied herbicides reached 2,555 thousand hectares. During the last 25 years herbicides have benefited the Korean farmers substantially in labor, cost and time of farming. Any herbicide which causes crop injury in ordinary uses is not allowed to register in most country. Herbicides, however, can cause crop injury more or less when they are misused, abused or used under adverse environments. The herbicide use more than 100% of crop acreage means an increased probability of which herbicides are used wrong or under adverse situation. This is true as evidenced by that about 25% of farmers have experienced the herbicide caused crop injury more than once during last 10 years on authors' nationwide surveys in 1992 and 1993 ; one-half of the injury incidences were with crop yield loss greater than 10%. Crop injury caused by herbicide had not occurred to a serious extent in the 1960s when the herbicides fewer than 5 were used by farmers to the field less than 12% of total acreage. Farmers ascribed about 53% of the herbicidal injury incidences at their fields to their misuses such as overdose, careless or improper application, off-time application or wrong choice of the herbicide, etc. While 47% of the incidences were mainly due to adverse natural conditions. Such misuses can be reduced to a minimum through enhanced education/extension services for right uses and, although undesirable, increased farmers' experiences of phytotoxicity. The most difficult primary problem arises from lack of countermeasures for farmers to cope with various adverse environmental conditions. At present almost all the herbicides have"Do not use!" instructions on label to avoid crop injury under adverse environments. These "Do not use!" situations Include sandy, highly percolating, or infertile soils, cool water gushing paddy, poorly draining paddy, terraced paddy, too wet or dry soils, days of abnormally cool or high air temperature, etc. Meanwhile, the cultivated lands are under poor conditions : the average organic matter content ranges 2.5 to 2.8% in paddy soil and 2.0 to 2.6% in upland soil ; the canon exchange capacity ranges 8 to 12 m.e. ; approximately 43% of paddy and 56% of upland are of sandy to sandy gravel soil ; only 42% of paddy and 16% of upland fields are on flat land. The present situation would mean that about 40 to 50% of soil applied herbicides are used on the field where the label instructs "Do not use!". Yet no positive effort has been made for 25 years long by government or companies to develop countermeasures. It is a really sophisticated social problem. In the 1960s and 1970s a subside program to incoporate hillside red clayish soil into sandy paddy as well as campaign for increased application of compost to the field had been operating. Yet majority of the sandy soils remains sandy and the program and campaign had been stopped. With regard to this sandy soil problem the authors have developed a method of "split application of a herbicide onto sandy soil field". A model case study has been carried out with success and is introduced with key procedure in this paper. Climate is variable in its nature. Among the climatic components sudden fall or rise in temperature is hardly avoidable for a crop plant. Our spring air temperature fluctuates so much ; for example, the daily mean air temperature of Inchon city varied from 6.31 to $16.81^{\circ}C$ on April 20, early seeding time of crops, within${\times}$2Sd range of 30 year records. Seeding early in season means an increased liability to phytotoxicity, and this will be more evident in direct water-seeding of rice. About 20% of farmers depend on the cold underground-water pumped for rice irrigation. If the well is deep over 70m, the fresh water may be about $10^{\circ}C$ cold. The water should be warmed to about $20^{\circ}C$ before irrigation. This is not so practiced well by farmers. In addition to the forementioned adverse conditions there exist many other aspects to be amended. Among them the worst for liquid spray type herbicides is almost total lacking in proper knowledge of nozzle types and concern with even spray by the administrative, rural extension officers, company and farmers. Even not available in the market are the nozzles and sprayers appropriate for herbicides spray. Most people perceive all the pesticide sprayers same and concern much with the speed and easiness of spray, not with correct spray. There exist many points to be improved to minimize herbicidal phytotoxicity in Korea and many ways to achieve the goal. First of all it is suggested that 1) the present evaluation of a new herbicide at standard and double doses in registration trials is to be an evaluation for standard, double and triple doses to exploit the response slope in making decision for approval and recommendation of different dose for different situation on label, 2) the government is to recognize the facts and nature of the present problem to correct the present misperceptions and to develop an appropriate national program for improvement of soil conditions, spray equipment, extention manpower and services, 3) the researchers are to enhance researches on the countermeasures and 4) the herbicide makers/dealers are to correct their misperceptions and policy for sales, to develop database on the detailed use conditions of consumer one by one and to serve the consumers with direct counsel based on the database.