건설업(建設業) 회계정보(會計情報)시스템의 채택(採擇)에 따른 정보감응효과(情報感應效果)에 관한 실증적(實證的) 연구(硏究)

박두태 한국회계학회 1987 會計學硏究 Vol.7 No.1

敎育投資의 理論에 關한 硏究

朴斗泰 제주대학교 1972 논문집 Vol.4 No.-

Economists have long been aware of the importance of Human resource development. Adam smith, for example, stressed the importance of education at various points in The wealth of nations, and he specifically included "the acquired and useful abilities of all the inhabitants or members of society" in his concept of "fixed capital" Alfred Marshall emphasized the importance of education as a national investment and in his view "the most valuable of all capital is the invested in human beings." Modern economists, however, have not paid as much explicit attention to human resource in economic growth as did some of the great classical economists like Smith and Marshall. Perhaps, because physical capital was measurable, and a capital-output relationship was given an apparent quantitative respectability, some modern economists virtually ignored the human resource factor in economic development. But within the five years, a number of economists in the U.S.A have called attention to the importance of human resources, and particularly to investment in education. This paper sims to analyze education as investment and the development of education in connection with economic development. Economic development is basically the result of human effort. It takes human agents to mobilize capital, to exploit natural resources, to create markets, and to carry on trade, The builders of economies are elites of various kinds who organize and lead the march toward progress. I believe, therefore, that the appraisal of investments in human resource development is a logical starting point for analysis of growth and modernization. And Harbison said, "Education is the key that unlocks the door to modenization".

주류산업 경영합리화를 위한 원가관리시스템

박두태,Park, Du-Tae 한국주류산업협회 1989 주류산업 Vol.9 No.1

A Study on the changing functions of university Education in social development

박두태 濟州大學 敎養學部 1973 論文集 Vol.2 No.1

A sudden change has occured in the meaning and impact of knowledge for society. The highly educated man has become the central resource of today's society, the supply of such men the true mcasure of its economic, its military and even its political potential. So, the development of educated People is the most important capital formation, their number, quality and utilization the most meaningful index of the wealth producing capacity of a country. In the meadiaeval and industrial periods the history of the universities in the relation to the economy is one of imperfect and usually bolated adaptation to the occupational demands of a culture gradually increasing in its complexcity. In the technological society the system of higher education no longer plays a passive role, it becomes a determinant of economic development. The progressive secularisation of higher learning since mediaeval times has increased the potential of the universities as sources of technological and therefore of social change until now they are begining to occupy a place as Part of the economic foundation of a new type of society. In this new technological society educational institutions are expended not only to exercise research functions but also to play a central role in the economy and the system of stratification as agencies for selection, training and occupational placement of individuals.

주식소유구조에 따른 증권사 추천종목의 주가 효과

박두태,이병철 한국산업경제학회 1999 산업경제연구 Vol.12 No.6

재무정보 이용자의 이용목적과 변수의 이용빈도

박두태,이병철 한국산업경제학회 2002 산업경제연구 Vol.15 No.6

建設業 現金흐름의 Model 定立과 그 情報分析에 關한 硏究

朴斗泰 서울市立大學校 1985 論文集 Vol.19 No.-

The Cash-flow Infromations are essential decision factors in construction industry. Cash flow may be defined as the actual movement of money in and out of a business. Within a construction organization Positive cash flow is derived from monies received in the form of monthly payment certificates. Negative cash flow is related to monies expended on a contract in order to pay wages, materials, plant, subcontractors' accounts rendered and overheads expended during the progress of construction operations. The difference between the positive and negative cash flows is termed the Net cash flow. Through this study, cash flow models and its information analysis techniques were derived. The movement of cash during a contract my be forecast somewhat tentatively from a budget based on an empirical S-Curve as illustrated in figures from #1 to #24. Also, the calculation of these data my be presented in direct tabular form. The effect of the delayed-payment is the reduce the cas-flow requirement considerably at the begining and end of each month. The potential of computer-based information systems led us to review evidence of current usage in Cash-flow analysis and forecasting in construction industry.

建設原價管理 System開發에 關한 硏究

朴斗泰,盧淳熙 서울市立大學校 1982 論文集 Vol.16 No.-

Cost control has one purpose directed toward three primary ends, one of which is immediate, and the other two, in the future. The purpose of cost control is to obtain knowledge and information of construction economics. The three primary ends of cost control are: 1. to plan, manage, and control the original job (immediate); 2. to plan, manage, and control other jobs (future); 3. to make estimates of the costs of other projects (future). The last of the three objectives of cost control probably is best understood, because it is the logical answer to the inevitable question. From where does an estimator get the cost data to prepare an estimate? There is only one source of valid data for estimating, and that is past jobs, preferably past jobs estimated by the estimator nimself or by his colleagues and performed by the construction company for which he is estimating. Failing that, an estimator nay seek guidance from the past experience of others publicshed in handbooks. The process of cost control system that this study recommend is as follows: (see Figure 2-1). Starting with the estimating arrow, the first thing that happens is the quantity survey, which is indicated by the circle lying outside the large circle. All the smaller circles represent programs in its system. The outer circle stands for quantity surveying. The next circle (2) represents the program for pricing the quantities. This program gives, as its output, the final estimate. For cost estimating it is necessary to use stored data on specifications and costs. These data come from the program (1) preceding the circle for cost estimating. This circle is called “cost data file”and represents the progeams for updating the standard specifications and standard costs. In the planning arrow there are four different programs. The first (3), called “activity schedule”represents a techniques for getting production rates and costs for activities in the network diagram. The next two circles (4 and 5) represent programs for budgeting and preparation of bill of materials. Finally, the contrtol arrow consists of five different programs. The first (6) is a program for a reorganization of the estimate so that it will fit into the system used for cost control. The second program (7) is for changes in the budget. The third circle (8) represents the program for preparing periodic reports on the project. And, finally, the last program (9) is for preparing a cost analysis. On the basis of this last report the standard costs and standard production rates are updated and entered into the stored register (1) with these data. And so the circle is closed.

사용자 만족도가 시스템 이용과 성과에 미치는 영향

박두태,이병철 서울市立大學校 1997 論文集 Vol.31 No.-

지금까지 사용자 만족도를 시스템 성과 평가의 척도로 개발하여 사용하여 왔다. 본 연구는 시스템 사용자 만족도가 시스템 사용빈도와 시스템 성과에 미치는 영향에 관하여 연구하였다. LISREL 2단계 잠재변수 모형을 사용하였다. 사용자 만족도는 Doll과 Torkzadeh (1988)가 제시한 설문을 사용하였고 시스템 성과는 시스템 수준, 원가절감, 경쟁우위로 측정하였다. 시스템 이용빈도는 거래처리시스템, 전략정보시스템, 전반적 시스템으로 세분하여 이용빈도를 측정하였다. 관측변수들은 대체적으로 사용자 만족도, 시스템 성과, 시스템 이용빈도 등을 적절히 설명하고 있다. 그러나 잠재변수인 사용자 만족도는 종속잠재변수인 시스템 성과와 시스템 이용빈도를 적절히 설명하고 있지 못하다. This study examines whether user satisfaction affects on system performance and system usage. Two tier LISREL latent variable model is constructed. User satisfaction is estimated using the measure suggested by Doll and Torkzadeh(1988). System performance is evaluated by three variables such as corporate system level, cost saving derived from information technology investment, and competitive advantage. System usage is measured by the observed variables of usages of transactional system, strategic informational system, and overall system. Observed variables explain factors (latent variables) of user satisfaction, system performance, and system usage properly. However, the latent variable of user satisfaction does not explain latent variables of system usage and performance.