• 디지털융복합연구
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• 제13권2호
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• pp.23-34
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• 2015

본 연구의 목적은 다차원 정책분석 모형을 활용하여 제주형 자율학교 정책을 다양한 관점에서 분석 진단하고, 제주형 자율학교의 발전방향을 제시하는 데 있다. 중요한 연구결과는 다음과 같다. 첫째, 규범적 차원에서 본 정책은 제주 지역사회를 중심으로 한 지역적 차별성과 교육과정의 차별성 추구, 특례 적용의 법적 여건 조성, 전문적 책무성 촉진 등이 요구된다. 둘째, 본 정책은 구조적 차원에서 교육거버넌스 정책구조로의 전환, 차별적 학력평가의 기준 설정, 형평성 쟁점 극복, 단위 자율학교 자생력 확보 등이 요구된다. 셋째, 구성원 차원에서 본 정책은 교육행정의 지역화, 교장공모제 확대, 교사에 대한 행 재정적 지원, 학부모에 대한 교육권한 위임과 개입 확대, 학생의 정책 공감대 형성 등이 요구된다. 마지막으로 본 정책은 기술적 차원에서 정책 홍보의 활성화, 제주도의회 역할의 다각화, 평가참여자의 전문성 확보, 평가에서의 효율성 관점 도입 등이 요구된다.

• 한국전자거래학회지
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• 제20권1호
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• pp.137-151
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• 2015

인터넷의 진화와 트위터, 페이스북 등의 새로운 미디어의 등장으로 인해 인터넷 기반 플랫폼을 이용하여 대중으로부터 자금을 모으는 크라우드 펀딩이 주목 받고 있다. 하지만 이와 관련된 연구는 초입단계로 크라우드펀딩을 성공적으로 활용하고자 할 때 고려되어야 할 요인들을 분석한 실증적 연구는 부재한 실정이다. 이에 본 연구는 동기이론에 기반을 두어 참여자의 지속적 참여의도를 상승시키는 요인을 도출하여 실증적으로 검증하였다. 연구 결과 즐거움, 친밀감, 기관신뢰도, 보상기대가 지속적인 참여에 영향을 미쳤으며 모금모드 유형에 따라 참여를 유도할 수 있는 요소를 제공할 필요성을 실증적으로 증명하였다. 이를 기반으로 하여 본 연구의 학문적 및 실무적 시사점을 논의하고 아울러 연구의 한계점을 확인함으로써 향후 추가적인 연구 방향을 제시하였다.

• 한국병원경영학회지
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• 제20권4호
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• pp.62-71
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• 2015

The purpose of this study is to investigate the intra CSR for the sustainable hospital management. The company was proactive stance on CSR carried out in the environmental field as a preemptive countermeasures movement of citizens and government regulations. CSR, while performing for employees, is recognized as a problem within the enterprise, it was reluctant to respond to the performance and results published. This study aims to determine whether the effect is substantially reflect If you want to include in the process of demonstrating the impact of CSR within the organization to make decisions in labor union composed of employees of internal stakeholders as a parameter. In particular, research in the field of performing a public function such situations, hospitals are lacking. Internal CSR performance of the general hospital (professional) in this study was found to have mad that the generally positive effect on improving labor productivity within the organization. In particular, its performance was more positive than in the virtuous cycle that meets the expectations and internal performance improvements improve equity executives expect employees to be borne if your blood and your liver collaborative decision-making behavior. Therefore, the internal CSR awareness by investing in sustainable management of the partnership is expected to achieve improved financial performance and labor productivity by performing more active at the same time.

• 유통과학연구
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• 제14권8호
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• pp.93-100
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• 2016

Purpose - This study examines lenders' reactions to M&A, based on the strength of the lender-borrower relationship and the lender's expectations of the potential benefits or risks of the deal. Research design, data, and methodology - This research addresses the lender's influence on the implementation stage of a large-scale strategic action such as M&A to understand the motivation and dynamics of lenders' responses and empirically examines how the lender-borrower relationship influences the focal firm's merger and acquisition (M&A) transactions, using data on 501 M&A deals in Japan from 1990 to 2010. Results - The presented analysis found that lenders that have a strong lender-borrower relationship, especially those showing a high debt equity ratio, support borrowers' M&A progress and the target firm's lenders resist the deal progressing and may raise the acquisition premium if their current power relative to borrowers is weak. Conclusions - Stakeholders including lenders do not favor strategies of focal firms that threaten their future benefits, while they also tend to estimate the potential benefits and losses by comparing their current circumstances with those of other stakeholders. The empirical results of the presented analysis help explain the mechanism of lenders' reactions and offer insights into the power of a closer and stronger lender-borrower relationship.

• 산경연구논집
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• 제11권3호
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• pp.7-17
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• 2020

Purpose: This study reexamines the test on the pricing of accruals quality. Theory suggests that information risk is a priced risk factor. Using accruals quality as the proxy for information risk, researchers have tested the pricing of information risk. The results are inconsistent potentially because of the information shock in the realized returns that are used as the proxy for expected returns. Based on this argument, this study revisits this issue excluding information-shock-free measure of expected returns. Research design, data and methodology: This study estimates expected returns using the vector autoregression model. This method extracts information shocks more thoroughly than the methods in prior studies; therefore, the concern regarding information shock is minimized. As risk premiums are larger in recession periods than in expansion periods, recession and expansion subsamples were used to confirm the robustness of the main findings. For the pricing test, this study uses two-stage cross-sectional regression. Results: Empirical results find evidence that accruals quality is a priced risk factor. Furthermore, this study finds that the pricing of accruals quality is observed only in recession periods. Conclusions: This study supports the argument that accruals quality, as well as the pricing of information risk, is a priced risk factor.

• 한국항만경제학회지
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• 제38권2호
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• pp.81-93
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• 2022

2008년 이후 중국의 해운업의 불황과 더불어 조선 수주가 급격히 감소하면서 조선업 역시 침체에 빠졌고 고성장 과잉 생산 능력 문제가 가시화되면서 수주가 급격히 감소한 많은 조선업 영위 기업들이 파산과 폐업을 하게 되었다. 조선산업의 발전을 도모하고 조선산업의 국제경쟁력을 높이기 위해서는 조선산업의 현황과 조선업 영위 기업의 자본구조에 대해 분석하고 이들 기업 자본구조에 영향을 미치는 주요 요인들에 대해 살펴볼 필요가 있다. 이에 따라 본 연구에서는 중국 조선업 상장사를 대상으로 기업의 자본구조 결정요인에 영향을 주는 요인들을 분석해 보고자 하였다. 2006년부터 2019년까지 13년 연속 재무제표를 구득할 수 있는 중국 상장 조선업 영위 기업 30곳이 표본기업으로 선정되었다. 관련 선행연구를 조사하여 종속변수는 해당 연도의 부채수준, 독립변수는 전년도 부채수준, 고정자산비율, 수익성 비율, 감가상각비 비율 및 자산규모 등의 변수로 선정하였다. 중국 조선업 자본구조 결정요인 분석을 위한 실증분석 모형으로는 패널회귀모형을 활용하였다. 확률효과모형과 고정효과모형을 함께 고려하여 패널회귀분석을 수행하였으며 하우즈만 검정 결과, 본 연구 데이터 분석모형에서는 확률효과모형보다 고정효과모형이 보다 적합한 것으로 분석되었다. 실증분석 결과를 요약하면 다음과 같다. 첫째, 기업 전체에 대한 고정효과모형은 전기의 부채비율과 자산규모가 당기의 부채비율에 양의 영향을 미치는 것으로 나타났다. 둘째, 전기의 수익성비율 역시 당기의 부채 수준에 영향을 미치는 것으로 나타났다. 셋째, 부채로 인한 세금절감효과를 대체하는 변수로써 전기 감가상각비율도 당기의 부채비율에 영향을 미치는 것으로 나타났다.

• 무역상무연구
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• 제57권
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• pp.111-135
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• 2013

This study analyzes some important spin-off effects of the provision, UCP600 Article 14(6), through the methodology of the expected utility maximization theory based on the state-contingent commodities model. Some technical implications of this study are as follows. First, the risk-averse beneficiary will choose to present his documents more than 5 days before expiry date by paying a higher risk premium (so-called cure period) for full assurance to cure documentary discrepancies, if expressed economically, he pursues loss reducing activities to the point where the expected marginal product of his activities is less than its marginal cost. Secondly, where the effectiveness of securing cure period is uncertain, the risk-averse beneficiary will choose to present documents just on the expiry date without securing any cure period by paying no risk premium. This study finally suggests the safe harbor standard should be optimal solution only if it is supplemented by the hidden reasonableness standard for balancing the conflicts of interest between beneficiaries and banks.

• 수산해양교육연구
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• 제20권3호
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• pp.442-451
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• 2008

The purpose of this study is to analyze the impacts of the rapid rise in oil prices on fisheries economy. Even though fishery oils are tax exemption items, such increase in oil prices put a great amount of pressure on Korean fishing operations. Because basically the recent oil shock is externally given, Korean fisheries themselves have little capacity to cope with the disruption of economic environments. The research results turned out that Korean fisheries are extremely vulnerable(or fragile) to external shocks. In this regard, government support issues of oil costs are in the center of debate. It is widely recognized that direct/indirect government financial supports or subsidies would result in economic inefficiency in expense of equity. However, there are second best theories which may justify government intervention into the markets. This second best theory is translated into the constitutional law that instructs the government to protect and promote the primary industries including fisheries, agriculture, and midium/small-scale enterprises. It is apparent that the constitutional law would provide the government with a variety of policy instruments such as more active buy-back programs, tax exemptions and technological development to deal with fisheries economic hardship due to the external pressure such as high oil prices and international fishery orders.

• 한국IT서비스학회지
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• 제15권1호
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• pp.269-287
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• 2016

In general, service failure occurs inevitably and the customers who experienced the greater dissatisfaction have the higher expectations of service recovery. However, most of the previous studies have focused on the evaluation and risk factors of pre-service quality. Thus, this study is contrary to the numerous previous studies and focus on the effectiveness of mobile application advertisement users' perceived perception on service recovery after service fails. A research model presented in this study is based on the Equity Theory and deeply evaluated the effectiveness of Distributive Justice, Interactional Justice, and Authenticity Relevance on Service Recovery. The survey of this study was conducted among 286 users who have experienced a services recovery of mobile application advertising. As a result, among all the factors of users of mobile application advertising, Distributive Justice, Interactive Justice, and Relevance have a positive impact to Satisfaction. In addition, Distributive Justice, Authenticity and Satisfaction also have a positive impact to Trust. Ultimately, Satisfaction and Trust have a positive impact to Service Recovery. The results of this study are expected as a reference for presenting a new business model for mobile application advertising industry, reducing business risk and enriching the related researches.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.171-182
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• 2020

This research focuses on the importance of corporate social responsibility in building the company's reputation. Experts have studied CSR as an antecedent of a company's reputation, but the mechanisms underlying this process are rarely explored. Therefore, to fill this research gap, we demonstrate CSR's implementation combined with organizational justice based on discrepancy and equity theory. This study involved 210 employees in a family company. The study's analysis method uses Structural Equation Model (SEM), SmartPLS, with a five-step measurement and analysis procedure. The variables in this study are CSR implementation, organizational justice, employee trust, firm reputation, organizational objectiveness, organizational commitment, job satisfaction, and job performance. The results found that some of the direct relationships stated were not significant, but all demonstrations of indirect links were substantial. Besides, optimal CSR and organizational justice provide a reliable and positive domino effect in increasing the role and consequences of employee trust and firm reputation. The findings in this study confirm that upstream-downstream job performance causality can be successfully achieved if job satisfaction has been realized, job satisfaction can be achieved if organizational commitment can also be recognized, and organizational commitment can be developed. Reflection and influence, rather than organizational attractiveness becomes essential.