전략적 성과측정시스템의 특성이 조직태도, 조직시민행동과 경영성과에 미치는 영향에 관한 탐색적 연구

최문기(Choi, Moon-gi),손성진(Son, Sung-jin) 한국국제회계학회 2018 국제회계연구 Vol.0 No.80

본 연구는 PMS 특성(PMS 질적 특성, PMS 구성적정성, PMS 공정성)이 개인차원성과(조직태도 / 조직시민행동)와 조직차원성과(재무 / 비재무성과)에 미치는 영향을 살펴보고자 하였다. 이를 위해 PMS 문헌을 고찰하여 PMS 특성을 개념화 하였고, 개념화한 PMS 특성과 조직차원성과의 관계에서 개인차원성과는 매개역할을 하는지를 살펴보기 위해 경로분석을 수행하였다. 본 연구의 결과는 다음과 같다. 첫째, PMS 특성은 프로세스 및 학습과 성장성과, 고객성과의 개선에도 긍정적인 영향을 미쳤다. 둘째, PMS 특성은 조직태도, 조직시민행동의 개선에 긍정적인 영향을 미쳤다. 셋째, PMS 특성과 조직차원 비재무성과(프로세스 및 학습과 성장성과, 고객성과) 간의 관계에서 개인차원성과(조직태도, 조직시민행동)는 매개역할을 하였다. 다만, PMS 특성이 재무성과에 미치는 영향은 혼재되어 있었다. 본 연구는 다음과 같은 점을 시사하고 있다. 첫째, PMS는 경영관리 목적에 적합해야 한다. 둘째, PMS에서 사용하는 지표의 구성은 적정해야 한다. 셋째, PMS는 공정해야 한다. 그리고 이러한 PMS 특성이 확보된다면 조직태도와 조직시민행동을 경유하여 비재무성과가 개선될 수 있을 것이다. The purpose of this study is to examine the effects of PMS characteristics (PMS qualitative characteristics, compositional appropriateness of PMS, and PMS Justice) on performances of individual dimension (organizational attitude / organizational citizenship behavior) and performances of organizational dimension (financial / non-financial performances). To achieve the research objectives, We reviewed the PMS literature to conceptualize the PMS characteristics, and path analysis was conducted to examine whether individual dimension performances plays a role in the relationship between the conceptualized PMS characteristics and organizational dimension performances. The results of this study are as follows. Firstly, the PMS characteristics positively influenced performance of process & learning and growth, customer performance. Secondly, PMS characteristics positively influenced organizational attitude, organizational citizenship behavior. Thirdly, the performances of individual dimension (organizational attitude / organizational citizenship behavior) mediated the relationship PMS characteristics and nonfinancial performances of organizational dimension. However, the effects of the PMS characteristics on financial performance were mixed. This study suggests the following points. Firstly, PMS should be suitable for the business management purposes. Secondly, the composition of the indicators used in PMS characteristics should be appropriate. Thirdly, PMS should be fair. If such PMS characteristics are secured, non-financial performance can be expected to improve through the improvement of organizational attitude and organizational citizenship behavior.

한국 정신장애의 역학 조사 연구[I] : 각 정신장애의 유병률

조맹제,함봉진,김장규,박강규,정은기,서동우,김선욱,조성진,이준영,홍진표,최용성,박종익,이동우,이기철,배재남,신정호,정인원,박종한,배안,이충경 大韓神經精神醫學會 2004 신경정신의학 Vol.43 No.4

Objectives : This study aims to estimate the prevalence of the DSM-IV psychiatric disorders in Korean population using the Korean version of Composite International Diagnostic Interview (K-CIDI). Methods : Subjects were selected by taking multi-stage, cluster samples of 7,867 adult household residents, 18 to 64 years of age, in ten catchment areas. Total 78 trained interviewers administered the K-CIDI to the selected respondents, from June 1 to November30,2001. Results : Total 6,275 respondents completed the interview. Some 33.5% of respondents reported at least one lifetime disorder, 20.6% reported at least one-year disorder, and 16.7% reported at least one-month disorder. The most common lifetime disorders were alcohol abuse/dependence (17.24%), nicotine dependence/withdrawal (11.19%), specific phobia (5.16%), and major de-pressive disorder (4.25%). The lifetime prevalence of substance abuse/dependence (0.25%) and schizophrenia (0.16%) was very low. Nicotine and alcohol use disorder showed very high male/female ratio. Mood disorder and anxiety disorder were more prevalent among female than male. Conclusion : The prevalence of psychiatric disorders was high. In comparison with other studies, remarkable differences in distributions of psychiatric disorders across the areas and times were observed.

성장호르몬 분비성 뇌하수체 선종에서 소마토스타틴 수용체 (제2아형, 제5아형), G_i2α 및 Pit-1 유전자 발현

류미숙,양인명,박철영,우정택,김성운,김진우,김영설,최영길,김은희,박승준,김국기 대한내분비학회 2002 Endocrinology and metabolism Vol.17 No.2

Background: Mutation of Gs protein subunit (gsp oncogene), detected in about 30∼40% of growth hormone (GH)-secreting pituitary tumors, is associated with an increased long-acting somatostatin analog octreotide sensitivity. However, the mRNA expression of somatostatin receptor (sst) was not changed in the GH-secreting pituitary tumor, regardless of whether they were gsp oncogene positive or negative. This suggests that the expression of genes coding for G_i2α, Pit-1 and the other factors involved in the regulation of secretory activity in somatotrophs is likely to be altered in gsp oncogene positive tumors. We observed the impact of the gsp oncogene on the expression of the genes coding for Gi2, Pit-1 and sst (2&5) in GH-secreting pituitary tumors. Methods: The GH response to octreotide was examined in 13 acromegalic patients before transsphenoidal adenomectomy. Genomic DNA and RNA were extracted from fresh frozen tumor tissues. PCR was performed to amplify and sequence the region between codon 184 and 251 that includes exons 8 and 9 of the Gs gene. Sst2, sst5, G_i2α and Pit-1 mRNA levels were measured by semi-quantitative RT-PCR. Results: Sst2 and sst5 mRNA transcripts were detected in all tumors (7 gsp +, 6 gsp-). The amount of sst transcripts varied considerably varied between the tumors. There were no significant differences in sex, age, tumor size, grade or basal GH levels. Pit-1 and sst2 mRNA levels were not different. In contrast, G_i2 mRNA levels were significantly higher in gsp (+) while sst5 mRNA levels were higher in gsp (-). Conclusion: These data suggests that gsp oncogene may increase Gi2α levels but decrease sst5 mRNA levels. However, Pit-1 and sst2 mRNA expression may not be affected by gsp oncogene. The increased expression of the G_i2α gene might be an inhibitory compensatory response to the action of gsp oncogene

가장납입의 효력에 관한 법적 검토

양기진 梨花女子大學校 法學硏究所 2016 法學論集 Vol.21 No.2

이 글에서는 주식 및 전환사채의 가장납입행위에 관하여 그 효력을 어떻게 보아야 할지, 현행 민사판례의 입장처럼 가장납입의 효력을 사법(私法)상 유효하다고 볼 경우 어떠한 실익이 있는지를 살펴보고, 민사판례와 달리 납입무효설에 입각하여 납입가장죄로만 처벌하고 배임죄에 의한 처벌을 하지 않는 현행 형사판례의 입장을 비판하고 형사판례의 입장의 수정방향에 관하여 검토하였다. 이 글은 가장납입에 관한 민사판례의 입장을 지지하여 형사판례가 납입무효설의 입장을 폐기하고 배임죄로 처벌하는 것이 바람직하다고 결론을 내리고 있다. 가장납입행위는 대가 없이 회사에 부담을 안기고 대외적으로 회사의 재력에 대하여 오신을 불러일으키므로 엄격히 규제되어야 한다. 하지만 이를 상법상 납입가장죄로 규율하는 것보다는 형법 또는 ｢특정경제범죄 가중처벌 등에 관한 법률｣상 배임죄로 규율하는 것이 법리적 오해 불식, 법적용 편의, 형량 균형, 유통 주식/사채의 거래안전 측면에서 실익이 있으며, 사법(私法)상 가장납입을 유효하다고 보는 민사판례의 입장에도 부응하게 된다. 이 점에서 가장납입에 의하여 전환사채를 발행한 자에 대하여 원칙적으로 업무상배임죄의 성립을 긍정한 대법원의 2012도235 판결은 고무적이다. 전환사채는 별도의 납입없이 전환권 행사로 곧바로 주식으로 전환될 수 있는 것이라는 점에서 주식과 상당부분 유사성을 띠고 있으므로, 전환사채의 가장납입에 관한 판단이긴 하지만 2012도235 판결의 방향은 바람직하다. 납입유효설로 통일하여 형사적 죄책을 따질 경우의 실익이 적지 않은 이상, 2003도7645와 같이 주금의 가장납입에 대하여 배임죄등의 성립을 부정하는 판례의 입장은 변경되어야 하며, 필요할 경우 입법적으로 해결할 수 있다. This paper studies on the effect of so-called disguised payment whereby there is in fact no payment of newly issued stocks and/or convertible bonds, including any practical benefit following the Korean civil precedents which deal with such disguised payment as legally effective. This study also criticizes that the Korean Supreme Court’s present attitude which it has shown from its criminal precedents about disguised payments and examines the direction of Korean Supreme Court’s attitude in criminal cases. Disguised payment should be strictly regulated because it not only causes burdens to the issuing company but also incurs misbeliefs to the issuer’s creditors, etc. about its financial position. However, disguised payment had better be regulated by the Crimes of Misappropriation of the Korean Criminal Act or a Korean special Act – the Act on the Aggravated Punishment, etc. of Specific Economic Crimes which imposes an aggravated punishment rather than by the Crimes of Disguised Payment under the Korean Commercial Act in consideration of dispelling misunderstanding of law, convenience in legal practice, balanced sentences in Korean situation, and transaction security for stocks circulated. In this aspect, the Korean Supreme Court’s judgment of 2012DO235 is encouraging whereby it shows that a Crime of Misappropriation can be in principle sentenced to directors who engaged in issuing convertible bonds by disguised payment. Convertible bonds can be converted into stocks without additional payments to an issuing company once bond holders exercise their convertible rights. Therefore, this ruling of 2012DO235 can suggest a desirable direction which the Korean criminal precedents should aim at. Korean criminal judgments like ruling of 2003DO7645 should be changed toward the way that disguised payments are legally effective and that the participants of disguised payment should be sentenced by the Crime of Misappropriation.

하버마스의 비판사회이론

진기행 부산 외국어 대학교 2004 外大論叢 Vol.28 No.-

As it is defined as "post-industrial society" or "post-capitalism society," today's our daily lives are decisively influenced and mainly manipulated by those circumstances of economic, social, and political relationships. If so, which circumstances are playing the main role in determining our daily lives? How and to what extent are these three complicate system of relationships are restricting our mindset? Some people might consider that economic circumstances are the most significant factor; some might regard a political role and others might give priority to a social factor. On the other hand economic system of relationships are often considered restricting political and social circumstances. However considering this confusing context, if someone would make attempts to clearly find certain agenda regarding this general perspective, one can not help focusing on Harbermas's theory. Persuasively enough, Harbermas's political sociology uniquely deals with above mentioneds controversial agenda. Otherwise he tries to explicate the articifical boundary which limits political opinions as well as their tranformations should be demonstrated within the socially intercontextual context. Furthermore Harbermas does neither make light of the political significane of market economy nor the importance of the existing political system. Thus in this paper, several perspectives regarding his political sociology will succinctly reviewed, especially prior to his meaningful reformulation of political sociology from the viewpoint of ; and then the legitmization and its motivation will be concentralized, introducing certain levels of problems in connection with his arguments.

SVD 알고리즘 및 HMM을 이용한 얼굴 및 눈 패턴 검출

진경찬,김명남,신장규,손병기,조진호 경북대학교 센서기술연구소 1998 센서技術學術大會論文集 Vol.9 No.1

The studies about automatic pattern detection of the eye and face from the human image acquired by the CCD image sensor have good applicabilities in the industry, home automation, and data communication field. In general, pattern detection method consists of feature based matching and template matching. In feature based matching, the feature vector is extracted with DLM(dynamic linking matching), EBGM(elastic bunch graph matching), HMM(hidden markov model) matching and knowledge based matching using statistical characteristics. In template matching, in general, the template vector is extracted with PCA(principal component analysis). When these method applied in the face and eye detection, each method has its own merits and some disadvantage. Therefore, by combined utilization of SVD(singular value decomposition) and HMM algorithm, is expected that we can selectively make use of each methods advantage and it result in improved detection accuracy. In this paper, we proposed the method for face and eye detection, which was combined by the two algorithms, to be suitable for the high speed image processing using DSP chip or microprocessor. In the beginning, template matching was followed by a template extraction using batch SVD algorithm and then face pattern was classified and recognized by HMM algorithm which is one of feature based matching technique. Finally, eye pattern detection was performed by pattern search neural network utilizing eigeneye image.

압출성형과 동결건조가 현미, 발아현미, 보리의 동적점탄성에 미치는 영향

김철,류기형 公州大學校 工學硏究院 生産技術硏究所 2004 論文集 Vol.12 No.-

Dynamic viscoelasticity of extruded cereal during gelatinization had different pattern with those of freeze drying method and raw material. The dynamic viscoelasticity of both raw material and freeze drying had similar pattern, but peak of curve was different. The pattern of both loss modulus and viscosity profile of extruded cereal were different. During retrogradation, the patterns of dynamic viscoelasticity did not have similarity at all.

바닥마감재에 의한 바닥충격음 차음특성 연구

기노갑,정진연,송민정,김선우 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1

It is increasing the interest on the comfortable dwelling environment, while sound insulation performance of materials and elements used in building is falling down as they become thicker and lighter. Therefore, sound insulation performance in building has become the most important factor determining the level of housing, especially for apartment that has common wall and floor with next neighbors. This paper aims to experiment the sound insulation characteristics of floor coverings as their type and to analyse their noise reduction effect.

문화 연구란 무엇인가

진기행 부산외국어대학교 비교문화연구소 2001 比較文化硏究 Vol.12 No.-

The ultimate purpose of this paper, written specifically for reconsidering Lawrence Grossbergs perspectives on culture, primarily focuses on the clear identification of the distribution of power, the transformation of power, and the constant transition of power. The very nature of cultaral studies is closely bound up with a matter to put into actual practice. However this practice particularly has to demonstrate an inrush into an inequitable power as well as a power relationship. In other words, the very reference of a culture and a power should virtually be in focus on a cultural studies. According to Lawrence Grossberg, the radical contextualism signifies the very unique cultural characteristics, which literally makes distinction from other things. Meanwhile a cultural studies can reveal specific power connections by examining intellectual contexts. A cultural studies is far from just the cultural studies rather an effort to see into what is happening in the real world and political conflicts. Thus it is indispensable to step up the ceaseless work to put a culture in the context of political circumstances and thus see it in connection with them. Indeed current interdisciplinary studies have contributed to this phase of a cultural studies, however; unfortunately they did not take it seriously. Indeed a cultural studies starts with a culture, but it inevitably turns it into a political aspects. Finally we can now able to have a good grip of political struggles in this context of connections.

하버마스 사회사상의 기초에 관한 연구

진기행 釜山外國語大學校 2005 外大論叢 Vol.30 No.-

As many scholars have mentioned earlier, Harbermas is one of the most important persons in the field of the status quo intellectual world. Otherwise yet, no one will certainly denies that Harbermas is the most influential man of social thought since Max Weber. It is not only due to Harbermas' fascinating writings themselves but owing to the significant lessons through the reading process of a series of many classic writers. Harbermas remarkably restores those classic writers with excellence and courage. Worse yet it's not so easy to read Harbermas' writings. It is true. What is more, one has to pay careful considerations to do better understand Harbermas in many complicate circumstances. In the first place, he is very active and productive; he has been constantly revising and modifying his studies for the last more than twenty years from the standpoint of his study after finding out other researchers' acute criticisms in many scholarly fields. Many scholars have been investigating him and going deep into study, focusing on how Harbermas restructuring his "counterpart of dialogue" such as Marx, Weber, Dilthey, Luckacs, Freud, Mead, Durkheim, Parsons, and other many classic writers. It is more clearly specified in Harbermas' current attempt to put his studies in connection with critical theory on society together in order. Thus to have readers figure out Harbermas' fluctuating thought better, one has to pay careful attentions to the foundation of his thought. In this paper, I will focus on Harbermas' critical attempt in connection with his philosophical and societal thought of foundation.