우리나라에 있어서 공산주의운동과 현재적 입장

손병기 한국국민윤리학회 1986 倫理硏究 Vol.23 No.2

FET형 반도체센서 및 시스템 개발

손병기,조진호,최평,박이순,서화일,권대혁,고광락 경북대학교 센서기술연구소 1996 연차보고서 Vol.1996 No.-

기존의 센서들의 난점을 극복할 수 있는 새로운 형태의 FET형 전해질(electrolyte :H^+, K^+, Ca^2+, Na^+)센서소자 및 분석 시스템의 개발을 중점적으로 추진하였으며, FET형 포도당센서 및 압력센서의 개별 FET형 센서에 관한 연구도 병행하였다. FET형 전해질센서를 이용한 휴대용 전해질 측정기와 desktop형 4채널 전해질 분석기를 제작하였다. 또한 이 시스템을 소형화하기 위한 주문형 아날로그-디지탈 변환기 내장형 CMOS 프로세서를 설계하고 검증하였다. The main object of this research is to develope a new FET type electrolyte(H^+, K^+, Ca^2+, Na^+) sensors and analysis system which can overcome the problems of the conventional sensors. Parallel researches on FET type sensors such as glucose and pressure humidity are also in progress. A portable electrolyte meter and desktop 4-channel electrolyte analysis system is fabricated. A customized CMOS processor with built-in analog-to-digital converter is designed and verified.

原價差異調査모델의 歷史的 變遷過程에 관한 硏究

孫炳基 인제대학교 1988 仁濟論叢 Vol.4 No.2

Standard cost systems can produce as many variances earth period as there are accounts for which standards are set, since actual costs for a period will rarely equall the standard of budgeted cost for any process worth controlling. Nevertheless, no one seriously advocates taking action and investigating every cost variance that occurs each period. Managers recognize that many variances are insignificant and caused by random, noncontrollable factors. Since any investigation will involve a certain expenditure of effort and funds, managers will attempt to take action on only the most significant anti collectible variances. An investigation should only be undertaken if the benefits expected from the investigation exceed the costs of searching for and correcting the source of the cost variance. A central problem in cost control is to establish a decision criterion according to which a cost-generating process shall be investigated to see if corrective action is necessary. This question has been the subject of much research in the economics and statistics literature on sequential decision problems, quality control, and optimal stochastic control. In recent accounting literature, various cost variance investigation models have been proposed for determining whether a cost variance warrants further investigation .[Shewhart, 1926; Bieman, Fouraber and Jaedicke, 1961; Zannetos, 1964; Luh, 1968; Dyckman, 1969; Kaplan, 1969; Dittman and Prakash, 1978]. Also, a number of recent studies [Magee, 1976; Jacobs, 1978; Dittman and Prakash, 1979], have attempted to evaluate the relative effectiveness of the proposed variance investigation models. In this paper, we have surveyed papers in the accounting, statistics and management science literature dealing with the significance and investigation of realizations from a process which deviate from preset standards. Also, we explore the chronological development on the cost variance investigation model. The specific purpose of the paper is to analysis the basic theory of model design by chronological. The results of this study are summarized into the following; 1. In this study, the reviewed models are classified as the conventional model, the classical statistics approach, the decision theory model. 2. At first, the conventional models were developed as simple control chart in the quality control field in 1920 to 1940. Also, the control limit of chart is set upon on the subjective judgement of accountant. Traditional control charts tend to be non-Bayesian in that no prior information about in-or out-or-control probabilities is combined with sample evidence. For example, the papers by Shewhart (1926), Joel (1937), Avery (1947) are all of this type. 3. The classical statistics models are essentially variations of a simple shewhart chart in which a distribution is assumed under the null hypothesis that the process is in control. The hypothisis test is conducted via a goodness-of-fit test (Kolmogorov-Smirnov or chi-squared) to see if a significant shift in the distribution was occured. Also, the multiple observations and cost-benefit relation are considered to design model. For example, the papers by Buzby (1974), Juers (1967), Koehler (1968), Luh (1968), Probst (1971), B. F. J (1961) and Zannetos (1964) are all of this type. 4. A key feature of the derision theory model used by Dyckman, Kaplan and by Dittman-Prakash is that all the relevant information from the prior observation, since the last investigation was made, could be summarized by a single state variable- the Probability that the system is currently operating in control. Dynamic programming was used to compute optimal policies in the Kaplan model. Also, Bayes theorem was used to update probability of being in either state in the Dyckman model. Dittman-Prakash rule update the probability of being in either state with markovian transition matrix.

기업 업적평가척도의 비교분석에 관한 연구

손병기 韓國公認會計士會 2000 회계·세무와 감사 연구 Vol.36 No.-

ROI 업적평가척도는 회계정보의 짧은 공시주기와 이에 기초한 업적평가척도와 연계로 인해 경영자가 단기업적에 치중하고 장기투자를 회피하는 결점이 지적되었고 이의 대안으로 가치기준 및 장기업적평가척도의 중요성이 주장되어 왔다. 가치기준 및 장기 업적평가척도에는 시장부가가치, 경제적 부가가치, 연구개발비 및 광고선전비 등과 결합된 척도가 있다. 본 논문은 시장부가가치와 경제적 부가가치, 장기업적평가척도의 관련성을 검토한 실증연구이다. 연구모형으로는 Ohlson('89)의 이론적 연구를 기초로 Stark·Thomas('96, '98)의 계량적 모형을 사용하였다. 실증검정은 업적평가척도간의 상관관계분석, 장기업적척도의 유의성 검정, 우수 업적평가척도의 비교분석 등 세 단계로 이루어 졌다. 실증분석 결과 시장부가가치에 대한 경제적 부가가치의 유의적 상관관계가 확인되었고, 장기업적평가척도 또한 시장부가가치와 유의적인 관계를 갖는 것으로 밝혀졌다. 우수 업적평가척도의 비교분석에서는 시장부가가치에 대한 당기순이익척도 그룹이 경제적 부가가치척도 그룹보다 높은 설명력을 갖는 것으로 나타났다. 경제적 부가가치는 당기순이익척도에 비교하여 이론적으로 우수한 것으로 주장되어 왔는데 본 연구에서는 이를 실증적으로 뒷받침하여 주지는 않았다. This paper examines the empirical cross-sectional relationship between economic value added, earnings and market value added for listed firms on the Korea Stock Exchange. It does so because of recent claims that EVA is a better measures for use by firms in internal planning and control activities than, say earnings. If such is the case then, presumably, we would expect that EVA has a stronger association with market value than, for example, earnings. We conclude that the relationship between EVA and market value is by no means perfect. Nonetheless, EVA has a strong association with market value, in conjunction with RD expenditures and opening and closing book value. Also We empirically confirmed that the long-term measures such as the long-term earnings & EVA types, have a significant impact on MVA. As a consequence, the long-term element of EVA, earning measures does appear to add explanatory power to equation involving merely earnings, EVA, RD expenditures and advertisement expenditures. My view, therefore, would be that the evidence presented in the paper provides some support for advocates of the use of EVA and the long-term measures for planning and control.

정보공시와 거래량반응

손병기,윤성준 인제대학교 1998 仁濟論叢 Vol.14 No.2

병원조직의 업적통제시스템 모형에 관한 연구

손병기,박용태 인제대학교 1998 仁濟論叢 Vol.14 No.2

The Balanced Scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation. The Balanced Scorecard complements financial measures of past performance with measures of the drivers of future performance. The objectives and measures of the scorecard are derived from an organization's vision and strategy. The objectives and measures view organizational performance from four perspectives; financial, customer, internal business process, and learning and growth. These four perspectives provide the framework for the Balanced Scorecard. The Balanced Scorecard expands the set of business unit objectives beyond summary financial measures. Corporate executives can now measure how their business unit create value for current and future customers and how they must enhance internal capabilities and the investment in people, systems, and procedures necessary to improve future performance. The Balanced Scorecard captures the critical value-creation activities created by skilled, motivated organizational participants. While retaining, via the financial perspective, an interest in short-term performance, the Balanced Scorecard clearly reveals the value drivers for superior long-term financial and competitive performance.

FET형 마이크로센서 개발

손병기,박이순,서화일,권대혁,고광락 경북대학교 센서기술연구소 1996 연차보고서 Vol.1996 No.-

합병대상기업의 재무적 특성에 관한 연구

손병기,유수종 인제대학교 1998 仁濟論叢 Vol.14 No.2

Ratios based on historical accounting information are often considered as yardsticks for evaluating the financial condition and performance of the firm. Recently the financial press has given increased attention to the topic of corporate merger. This interest in mergers stems from the relative increase in the use of merger in recent years as a form of corporate expansion and the windfall gains typically accruing to shareholders of acquired firms. The purpose of this study is to test empirically the characteristics and changes of mergering company with mergers cases of Korea listed companies. This study has attempted to analyze the characteristics of the mergered firms and assess the predictive ability of certain financial ratios in the case of merger. The financial ratios are liquidity ratios, leverage ratios, earnings ratios, activity ratios, growth ratios and dividend payout ratio. The use of t-test showed the superiority of the non-liquid ratios in predicting takeovers. Among the liquid ratios the surprising result was the superiority of leverage ratios. Mergered firms had the characteristics of high leverage and low equity ratios. It indicates that merger activity in Korea are proceeded not only by the economic motives and market efficiency rules but also by the government economic policy and the plan to the failed firms.

中小企業 業積評價模型에 관한 硏究(Ⅰ)

孫炳基 인제대학교 1999 仁濟論叢 Vol.15 No.1

This paper examines the empirical cross-sectional relationship between economic value added and market value added for KOSDAQ firms. It does so because of recent claims that EVA is a better measures for use by firms in internal planning and control activities than, say earnings. If such is the case then, presumably, we would expect that EVA has a stronger association with market value than, for example, earnings. We conclude that the relationship between EVA and market value is by no means perfect. Nonetheless, EVA has a stronger association with market value, in conjunction with RD expenditures and opening and closing book value, than does earnings in conjunction with RD expenditures and closing book value. As a consequence, the capital charge element of EVA does appear to add explanatory power to equation involving merely earnings, RD expenditures and closing book value. My view, therefore, would be that the evidence presented in the paper provides some support for advocates of the use of EVA for Planning and control.

現代社會原理構成을 위한 社會科學的 役割

孫秉基 牧園大學校 1986 論文集 - 牧園大學校 Vol.10 No.-