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日本文化考察(Ⅲ)-1 : 風土的側面에서 Founded on Climate Environment
이상업 慶尙大學校 1987 論文集 Vol.26 No.2
The author of "Hoodo-natural feature", Wazuch(和?哲郞)insisted that Japan although belongs to the zone of asian mon-soon, which has a distinct character comparing with the other south-estern nations, for example, India or China. This study is the 3d chapter of "The outline of Japanese culture observed through climatic view point " which consist of 5 chapters. The climate of Japan Islands is peculiar on the following characters. 1. Subtropical high temperature & moisture in summer. 2. Frigid coldness & chilliness in winter. 3. Typhoon which swoops down on the Island without fail several times during late summer or early autumn. 4. Deep snow in winter & heavy rainfall in summer. 5. Perfect 4 seasons and this also can be subdviided more delicately. 6. Unstable ground of the Islands by frequent earth-quakes. 7. The most massed zone of volcanos among the regions which surround the Pacific Ocean. In the Ist Chapter, the topographical condition as Islands was studied as the effective factor germinating the framework of Japanese Culture. In the 2nd Chapter, the long chain of Japan Islands was inquired as the terminal station of the ocean cultures of south-eastern Asia. The areas has also the role of conjunction to the middle eastern culture extending to the european culture. This chapter treats effects of unique Japan Islands climate to the Japanese Culture. The following three thesis are main contents of this chapter. 1. plants-related culture 2. housing -related culture 3. bath-related culture.
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M&A 공시가 기업가치에 미치는 효과: 코스닥시장을 중심으로
한국상업교육학회 한국상업교육학회 2007 상업교육연구 Vol.16 No.-
본 연구는 1998년 1월 1일부터 2005년 12월 31일까지 코스닥시장에 상장된 금융기관을 제외한 제조 및 서비스 기업의 M&A 공시가 기업가치에 미치는 효과를 분석하였다. 본 연구표본은 연구기간 동안 코스닥시장에서 이루어진 M&A제의기업 83건이다. 분석결과는 다음과 같다. 첫째, M&A제의기업의 공시는 기업가치를 증가시키고 있음을 발견하였다. 이러한 결과는 M&A 대상기업의 경영인이 보유한 신기술과 아이디어를 M&A제의기업이 승계한다는 신호를 시장이 긍정적으로 받아들이고 있음을 시사한다. 따라서 M&A제의기업은 새로운 초과수익을 얻을 수 있는 투자기회 정보를 투자자들에게 제공한다고 판단된다. 둘째, M&A제의벤처기업의 공시가 M&A제의일반기업의 공시보다 차별적으로 기업가치를 더 높이는 효과를 보이고 있음을 발견하였다. 이러한 결과는 M&A제의벤처기업이 M&A제의일반기업보다 기업가치를 더 증가시킨다는 우월한 공시효과가 있음을 시장이 받아들인다고 판단된다. 시장은 M&A 제의벤처기업이 기술하나만을 믿고 창업하여 기술능력은 우수하나 경영상태가 양호하지 못한 M&A 대상기업의 기술시너지를 흡수함으로써 M&A제의일반기업보다 경영성과를 더 향상시킬 것이라는 기대를 긍정적으로 신호하고 있음을 보여준다고 판단된다. 셋째, 코스닥시장 M&A제의기업의 누적평균초과수익률에 Tobin's Q비율, 부채비율 등이 양(+)의 영향을 미치는 것으로 관찰되었다. 이들 변수는 코스닥시장에서 M&A제의 공시로 인해 얻어지는 누적평균초과수익률을 결정하는 요인으로 판단할 수 있다. This study examines empirically the announcement effects of merger and acquisition(M&A) in the KOSDAQ. The sample consists of 83 M&A announcements in the periods of 1998 to 2005. These M&A announcements are proposed by 32 venture firms and 51 non-venture firms. The main findings of this study are as follows. First, the cumulative abnormal returns of bidding firms are significantly positive, indicating the existence of synergy between bidding firms and target firms. These results suggest that the bidding firms can utilize the technologies and business ideas the target firms have for bidding firms' benefits. Second, there are differential disclosure effects between venture and non-venture M&A bidding firms. The cumulative abnormal returns of venture bidding firms are higher than those of non-venture bidding firms. These results indicate that high tech oriented venture firms will have more M&A synergy effects than non-venture firms. For example, firms with good technology and temporarily financial difficulties will provide high potentials for bidding firms. Third, the results of the multiple-regression analysis show that Tobin's Q ratio and the debt equity ratio are positively related to the stock returns around the announcement of M&A. The cumulative abnormal returns of venture acquiring(or bidding) firms are still higher than those of non-venture bidding firms for analysis controlling for the firm characteristics of bidding firms.
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BSC모형의 비재무적 성과측정치와 재무적 성과측정치의 관계에 관한 실증적 연구
한국상업교육학회 한국상업교육학회 2008 상업교육연구 Vol.19 No.-
본 연구의 목적은 기업성과간의 인과관계를 검증해 보는 것으로써, 우선 구체적인 개별 기업성과들간의 관계 파악을 위해 개별 기업성과측정치들을 BSC모형을 통하여 학습 및 성장성과, 내부프로세스성과, 고객성과, 재무성과의 네 가지 성과개념모형 속에 구체화하였다. 그리고 4가지 개별 성과들간의 인과관계와 매개효과, 그리고 이들 관계를 조절하는 변수로 임파워먼트를 선정하여 개념적틀로 연구모형을 설정하였다. 연구결과에 의하면, 학습 및 성장성과는 내부프로세스성과와 고객성과에 직접적인 영향을 미치며, 내부프로세스성과를 경유하여 고객성과에 간접적으로도 영향을 미치는 것으로 나타났다. 또한 내부프로세스성과가 재무성과에 직접적으로 영향을 미치기도 하지만 고객성과를 경유하여 재무성과를 개선시키는 고객성과의 매개효과가 더욱 큰 것으로 조사되었다. 마지막으로 고객성과 또한 재무성과에 영향을 미치는 것으로 조사되었다. 학습 및 성장성과와 내부프로세스성과간의 인과관계에 대하여, 그리고 내부프로세스 성과와 고객성과의 인과관계에 대하여 임파워먼트는 그 조절효과가 있는 것으로 조사되었다. 그러나 임파워먼트는 내부프로세스성과와 재무성과간의 관계, 학습 및 성장성과와 고객성과간의 관계 및 고객성과와 재무성과간의 관계는 조절하지 못하는 것으로 파악되었다. In accordance with that the recent business environment is described as information era or knowledge industry, the importance of intangible and intellectual assets or nonfinancial performance measures is becoming more critical. It has been also indicated that traditional performance measurement systems have limitations and inadequate problems for these needs. Kaplan and Norton suggested new performance measurement synthesis: the Balanced Scorecard that could be supplemental to traditional system, and being utilized by many companies nowadays. In this paper, the concepts, cause-and-effect relationships, and agenda of BSC have been studied. And theoretical, case, and empirical studies concerning BSC have also studied through former research. Also, it is tried to grasp concrete relationships between each performance measures in this paper. The examining of each performance measures is done through the former studies, and the analyzed results are embodied into four performance measures(financial, customer, internal business process, and learning and growth perspectives) of BSC model. By congregating the results of studies for this each performance measures, the framework of this research model is constructed with link of cause-and-effect relationships, intervening effect, and moderating effect by empowerment. By the results of this empirical study, learning and growth performance affect directly to customer performance, and also affect indirectly to customer performance measures intervening internal business process performance. Direct affection on financial performance by internal business process performance is verified, but the fact is found that intervening affection on financial performance by internal business process performance via customer performance measures is more critical. It is also investigated that customer performance measures affect financial performance. It is verified that the empowerment has an moderating effect upon the linkage of cause-and-effect relationships between learning and growth performance and internal business process performance, and between internal business process performance and customer performance. But it is examined that there is no moderating effect by the empowerment on the linkage of cause-and-effect relationships between internal business process performance and financial performance, and between learning and growth performance and financial performance, and between customer performance and financial performance. These results are to examine interrelationships of business performance measures multi-dimensionally, and to suggest the empirical performance measurement model of manufacturing industry. Also these are to affirm the priority oder of business effort into specific factor for enhancements of overall business performance in a short term.
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