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      • 재실자의 활동별 사무기기 사용패턴을 고려한 재실예측 알고리즘 개발 : 소규모 사무 공간 대상으로

        정용우 서울시립대학교 일반대학원 2014 국내석사

        RANK : 247647

        The importance of the energy saving comes up to the fore as the environmental issues from the global warming are deepening throughout the world. Hence, all countries of the world are proposing energy saving policies including UN Climate Change Convention and Kyoto Protocol. Korea has also established policies like low-carbon green growth and energy efficiency. In order to accomplish the goals, it is establishing the technological and political foundation and performing research in industry, transportation, building, and public fields. The buildings in Korea takes up 18.2% of the final energy consumption and the energy cost and facility management cost are 72% of its lifetime cost. The government plans to achieve 0 energy consumed in the residential buildings in the building part of the policies. In case of the commercial buildings, the exact amount of the energy saving was not established but has same ultimate goal of “reduction and efficiency in the energy consumption.” The reduction of energy consumption stage by stage and the technological limitations of efficiencies are considered more important than before as they are linked with the increased use of building energy simulations. The actual simulation method realizes the modeling through the given data; and the empirical decisions or personal opinions are reflected in the uncertain elements. This is the important element in the initial stages of the building simulation, and the differences in the values of the input may show big differences in the results. The occupant related elements are becoming important field to research as its importance are magnified. The occupants are the subjects of the inner energy consumption in the buildings. That is why the accurate information regarding the occupant affects the reliability of the results. But unlike buildings, occupants have many variables and own characteristics which make it hard to get the accurate information. Previous researchers used statistical and probabilistic approaches to understand the simultaneously changing information of the occupants. But the information related with the occupants is necessary element to raise the accuracy and the equipment used by the occupants can reflect the characteristics of the individuals. One of the important elements being entered into the execution of the building simulation is the occupancy schedule prediction. The research proceeded in developing the occupancy prediction algorithm which was applied with the equipment usage patterns by activities according to the occupant’s tendencies. This algorithm was applied to the graduate school laboratory which has similar characteristics with small office space to test its effectiveness. The main findings of the research are as follows. 1) Previous methods of occupancy prediction were analyzed and the characteristics of subject space and its utilization methods for applications are reviewed in this research. The subject space of this research is a single space where the number of occupants is smaller than other spaces and relatively small data was available. Therefore this research selected methods that provides accurate prediction with limited information and utilized it. The limitations of the selected method was complemented by developing prediction algorithm that combines the patterns of personal and public equipment usages including PC, personal lights and public lights closely related with the occupants of the subject space. 2) The patterns of using equipment are assumed to be changing according to the occupant’s activities and the occupancy and the equipment usage patterns were gathered through 3 weeks of surveys. Two week’s data from the three weeks of survey was processed and was used in the steps of making the algorithm and the data of the other week was used to prove the effects of the algorithm. Activities of the occupants were classified into 5 categories which are Work, Break, Meet, Lecture, and Off. When the equipment usage data of the present time comes in, the result of the correlation analysis of the equipment usage pattern according to the activity was used to predict the future activity. Occupancy probabilities of each activity were applied to predict the current and future occupancy. The present data of the equipment usage is assumed to be used as input to the algorithm in the real time. 3) The result of the prediction was similar to the actual patterns. Previous predictions did not reflect the condition of the equipment. For the qualitative comparison on the effects of the algorithm proposed here, this research used MBE and Cv(RMSE) to confirm the difference between actual schedule and predicted schedule considering two cases one reflecting the conditions of the equipment and the other not reflecting. As a result, the MBE and Cv(RMSE) of the prediction reflecting the conditions of the equipment are shown to be 2.42% and 48.68% while the prediction not reflecting the conditions showed 41.77% and 97.51% which proves that the accuracy was enhanced. 4) The difference of 78.96% in Cv(RMSE) occurred between predictions according to the equipment tendencies occupants had. The difference in the activeness of equipment control of the 4 occupants was classified into three types. Occupant with more active equipment control tendency showed higher accuracy of prediction. Also the actual error came from the meeting room light (additional equipment) and fixed schedule which were used on the revision of algorithm to improve the accuracy. The Cv(RMSE) value of the actual and prediction before the modification was 48.68% but it changed to 47.10% after modifying the additional equipment and 44.81% after modifying the fixed schedules. The prediction proved to be more accurate after modification. 5) The data of the one week which was not used in developing the algorithm was predicted to prove the possibilities of the application of the algorithm. MBE of the overall prediction was -6.18% while Cv(RMSE) showed 59.24%. The difference of Cv(RMSE) and predicted value is 14.43% and the algorithm is considered to have drawn similar results. From the analysis of the different types of the occupants, the active types of the equipment control showed more accurate prediction and the maximum difference in Cv(RMSE) was 75%. 최근 전 세계적으로 지구 온난화로 인한 환경문제가 심화됨에 따라 에너지 절약의 중요성이 대두되고 있다. 이에 UN 기후협약 및 교토의정서 채택 등 세계 각국들은 에너지 절감 방법을 위한 정책들을 제시하고 있다. 우리나라 또한 저탄소 녹색성장 및 에너지 효율 정책 등의 계획을 수립하고 단계적 목표를 달성하기 위해 산업, 수송, 건물, 공공 각 부문별 정책적, 기술적 기반구축과 연구를 진행하고 있다. 우리나라 건물부문의 최종 에너지 소비는 전체의 18.2%를 차지하고 있으며 건물의 운영단계에서 소요되는 에너지 비용 및 설비 관리비는 전 생애주기 비용 중 72%를 차지한다. 건물부분 정책 중 주거용 건축물은 2025년까지 에너지 사용량 제로를 계획하고 있다. 상업용 건물의 경우 아직 정량적인 에너지 절감 수치는 수립되지 않았지만 에너지 사용량 절감 및 효율화라는 궁극적인 목표는 다르지 않을 것이다. 단계적 에너지 사용량 저감과 효율화의 기술적인 한계는 건물에너지 시뮬레이션 활용의 증가와 결부되며 점차 그 중요성이 증가하고 있다. 실제, 건물의 시뮬레이션 방법은 제공된 데이터를 통해 모델링을 구현하고 불확실한 요소의 경우 일반적으로 작업자의 경험적 판단 또는 주관적 견해가 반영된다. 이는 건물 시뮬레이션 초기단계에서 중요한 요소이며 입력 값에 따라 결과의 큰 차이를 보일 수 있다. 특히 재실자와 관련된 요인은 최근 그 중요성이 대두됨에 따라 중요 연구 분야로 발전되고 있다. 건물 내 에너지 소비의 주체는 재실자이며 재실자에 관한 정확한 정보는 시뮬레이션 결과의 신뢰성에 영향을 준다. 그러나 건물과 달리 재실자는 다양한 변수가 존재하며 개개인의 특성이 있어 정확한 정보를 파악하는데 어려움이 있다. 기존 연구자들은 재실자의 정보를 파악하기 위해 확률적, 통계적 접근방법을 활용하고 있지만 실시간으로 변하는 재실자의 정보를 파악하는데 한계가 있다. 그러나 재실자와 관련된 정보들은 실시간 변하는 재실자의 정보를 파악함에 있어 정확성을 높일 수 있는 요소이며 개개인의 제어에 의해 사용되는 기기의 경우 개인의 특성을 반영할 수 있다. 따라서 본 논문에서는 건물 시뮬레이션 수행 시 입력되는 재실자의 주요 요인 중 하나인 재실 스케줄 예측을 기존 방법에 재실자 성향에 따른 활동별 기기사용 패턴을 적용한 재실예측 알고리즘 개발에 관한 연구를 진행하였으며 이를 소규모 사무 공간과 성격이 유사한 대학원 연구실에 적용하여 그 효과를 알아보았다. 본 논문의 주요 결과는 다음과 같다. 1) 재실예측 방법에 관한 기존 방법들을 분석하여 대상공간의 특징과 활용방법의 효율성을 검토하여 본 연구에 적용하였다. 본 연구의 대상공간은 단일 공간으로, 재실인원수가 타 공간에 비해 적고 실제 데이터를 수집하기 위한 최적의 환경이 제공되지 않음에 따라 단일 공간에서 상대적으로 적은 데이터 정보로 예측의 정확성이 높은 방법을 선정하여 활용하였다. 또한 선정된 방법의 한계를 보완하기 위해 연구실내 재실자와 밀접한 관련이 있는 개인 사무기기(PC, 개인조명)와 공용기기(실 조명)의 사용패턴을 결합하여 예측 알고리즘을 개발하였다. 2) 기기들의 사용패턴은 재실자의 활동에 따라 변화할 것으로 가정하고 대상공간의 재실자를 대상으로 활동에 따른 기기사용패턴과 재실여부를 총 3주간 설문조사를 통해 정보를 수집하였다. 수집된 3주간의 데이터 중 2주 데이터는 알고리즘의 각 단계에 필요한 형태로 가공되어 예측에 활용되었으며, 1주간 데이터는 알고리즘의 효과를 검증하기 위한 데이터로 사용되었다. 재실자의 활동은 Work, Break, Meet, Lecture, Off 5가지로 분류하였다. 활동에 따른 기기사용 패턴의 상관분석 결과를 현재 시각의 기기사용 데이터가 들어오면 역으로 활동을 예측하는데 활용하였으며 활동별 재실확률 값을 적용하여 현재 시각의 재실유무 및 다음 시각의 재실유무를 예측할 수 있다. 현재 시각의 기기사용 데이터는 실시간으로 알고리즘에 입력 값으로 적용된다고 가정하였다. 3) 예측결과 실제와 유사한 패턴의 스케줄이 도출되었다. 기존 예측은 기기상태를 반영하지 않은 방법으로 본 연구에서 제안하는 알고리즘 영향력의 정량적 비교를 위해 기기상태의 반영 여부에 따른 예측 스케줄과 실제 스케줄 차이를 MBE와 Cv(RMSE)를 활용하여 확인하였다. 그 결과 기기상태를 반영한 예측의 MBE, Cv(RMSE)는 각각 –2.42%, 48.68%, 반영하지 않은 예측은 41.77%, 97.51%로 나타났으며 예측의 정확도가 더 높음을 확인하였다. 4) 재실자의 기기제어 성향에 따라 예측 결과차가 Cv(RMSE)기준 78.96% 발생했다. 전체 재실자 4명에 대한 분석결과 기기제어 적극성의 차이에 따라 3가지 타입으로 분류되었고 기기제어에 적극적 성향인 재실자 일수록 예측의 정확도가 높음을 확인하였다. 또한 실제와 오차가 발생하였던 요인 중 알고리즘의 수정을 통해 보완될 가능성이 있는 추가기기(회의실 조명)와 고정 스케줄(Lecture)을 반영하여 예측의 정확성을 증가 시켰다. 수정 전 예측과 실제 데이터의 Cv(RMSE)값은 48.68%에서 추가기기 수정 후 47.10%, 고정 스케줄 수정 후 44.81%로 낮아짐을 확인하였고 수정 전 대비 수정 후 예측의 정확성이 증가함을 확인하였다. 5) 알고리즘 개발 시 사용되지 않은 검증 스케줄을 예측함으로써 제안하는 알고리즘의 활용 가능성을 검증하였다. 전체 예측 스케줄의 MBE는 –6.18%, Cv(RMSE)는 59.24%로 알고리즘에 의해 도출된 스케줄 결과 값 44.81% 대비 14.43%의 차이로 유사한 결과를 도출한 것으로 판단 가능하며, 재실자 타입별 분석결과 기기제어에 적극적인 타입일수록 예측의 정확성이 높았으며 Cv(RMSE)기준 최대 75%의 차이가 발생하였다.

      • 기업 혁신역량과 수출성과간의 관계 분석 : 기술보호와 기술사업화를 매개로

        정용우 경희대학교 대학원 2013 국내박사

        RANK : 247631

        By the global competitive environment the companies are pushing aggressive innovation activities. But all of the innovation activities don’t associate with firm’s increased sales, exports and management performance. Study for the mediating variables in the innovation activities of enterprises and business performance in this regard is very important. There are many studies about the relationship between innovation capability and business performance. But the studies on the parameters of the relationships between innovation capability and business performance are not enough. The model of the study is that through the success of innovation capability like technology protection or commercializing technology will grow up the performance of export. In other words, the innovation capability of companies’ assumption that mediate of technology protection (patents) and technology commercialization gives impact on business performance. Technology commercialization is an important parameter between technology and market. Current companies own technical competence, as well as respond to the market demand; the external network utilization is an effort to derive short-term performance. In addition, in this study there are a lot of meaningful findings in the analysis of the company's business performance as measured by sales instead of exports, the relationship between innovation capability and export performance. The independent variable is innovation capability which was set-up by knowledge absorptive capacity, aftermarket demand respond capacity, and utilization capacity of government aid policy. Registration and application of patent, standardization, respond of market demand was used for a parameter. For the analysis ‘research of technology innovation’ research data was used. There are 3,081 companies in export earnings and from among these 778 companies participated at the survey. For the analysis 445 companies’ data were used excluding the inappropriate material missing of logical responses among 778 companies survey data. The result of the study is as follows. First, knowledge absorptive capacity gave more influence to the export performance through technology protection. On the other hand, aftermarket demand responds capacity, and utilization capacity of government aid policy don’t have a direct influence to export performance, which means the case of innovation capability type gives influence in different ways to export performance. Technology protection is still more important to export performance than commercializing technology. Second, to improve the performance, research and development capability and patent are still more important than open innovation. On the other hand, immediate export performance does not reflect the market demand, government support policies to identify and take advantage of the technology commercialization activities and actively deployed. And also does not have an confirm relationship between the technology protection and technology commercialization. Still showed gradual patent acquisition and improvements rather than more explicit and focused on the activities of radical and technology commercialization through the innovation activities of firms. But the importance of commercializing technology is growing up so the government has to give the information about commercializing technology and need to support the companies by policy that can open the innovation which could be the cause of performance improvement. Technology protection (patents), commercialization, innovation capability of enterprises and export performance as a mediating variable were considered at the same time at the present study. Above all, the importance of technology commercialization and market demand and the external network from the perspective of open innovation that is being actively discussed recently investigated the role of the parameters. The limitation of this study, there is a time lag between innovation and export performance through the analysis of panel data did not clarify the point. In addition, depending on the size of the company, industry sector, the role and importance of technology protection (patents) and technology commercialization research on whether there is any difference could be made. In particular, the relationship between innovation and export performance of SMEs in research on the role of technology protection (patents) and technology commercialization further research to be pursued.

      • 폐플라스틱 혼합비에 따른 저온열분해 및 생성물 특성

        정용우 충북대학교 2011 국내석사

        RANK : 247631

        This study was conducted to skip a plastic screening process by using a mixture of plastic wastes and to save screening time and have economic benefits. This study also investigated pyrolysis characteristics of a mixture of plastic wastes. Waste PS, PP and PE were mixed in a ratio of 2:1:1,1:2:1 and 1:1:2, respectively, and each 200g sample was pyrolyzed at several temperatures of 400, 425, 450, 475 and 500℃. The yield of pyrolysis products and the carbon number of oil were determined, and the total heating value was determined to confirm the potential of the waste plastics for the use as a fuel. As the pyrolysis temperature increases, the rate of oil production increased. More than 80% oil was obtained at a temperature of more than 450℃, but most of this oil was solid wax because the reaction time was not long enough to produce oil. For a 2PS:1PP:1PE mixture, the C5~C11 content gradually decreased as the temperature increased. The contents of styrene monomer and polymer were highest, and propylene showed the third highest content because PS content is relatively high, and PP is also included in the plastic sample. For a 1PS:2PP:1PE mixture, propylene polymer showed a relatively high content because PP content is relatively high in the plastic sample. The content of C5~C11 was highest at the reaction temperature of 425℃ and decreased as the temperature increased. Different from other mixture samples, a 1PS:1PP:2PE mixture showed a higher C12∼C25 content than C5~C11. The number of carbon was widely distributed, and the contents of propylene polymer and styrene dimer were relatively high because PS and PP were included in the sample. Since the total heating values of the oil produced from all waste plastic samples were found to be 10,474~10,721 cal/g which are comparable to the heating value of diesel (11.650 cal/g), the produced oil can be used as fuel. The main components of pyrolysis gas were also found to be CH4, C2H4, C2H6 and C3H8.

      • 환율변동과 이익조정의 관련성에 관한 연구 : 원/달러 환율변동과 이익조정의 관련성에 관한 연구를 중심으로

        정용우 전북대학교 경영대학원 2010 국내석사

        RANK : 247631

        본 연구에서는 수출주도형 산업구조를 가지고 있는 우리나라 기업의 통제 외 대외변수인 환율 변동이 기업의 경영에 미치는 영향이 매우 크고 중요함에 따라 제조업 중에서 수출실적이 있는 기업을 중심으로 환율변동에 따른 기간별, 산업별 변수 상호간의 관련성을 분석하고 대외적인 환율변동 요인이 기업 경영자의 이익조정에 어떠한 영향을 미치고 있는지에 대하여 전통적 이익조정 분석 모형인 수정 Jones모형에 근거한 재량적발생액을 이익조정의 측정치로 사용하여 경영자의 이익조정 여부나 이익조정 정도를 실증적으로 분석하였다. 이익조정의 동기와 관련한 선행연구의 대부분은 (1)보고되는 경영성과를 실제보다 좋거나 나쁘게 보임으로써 회계수치를 이용하는 계약으로 이득을 얻기 위하여 (2)법인세율 변경에 따른 기업의 세후이익을 높이기 위하여 (3)경영성과를 유연하게 하여 기업이 안정적이라는 인상을 줌으로써 자본시장에서의 기업가치를 극대화하기 위해서 이익조정을 하고 있다고 연구하였다. 본 연구에서는 선행연구에 다루지 않았던 동기요인으로서의 환율변동이 기업의 이익조정에 어떠한 영향을 미치는지에 대하여 연구하였다. 그리고 ‘다른 조건이 일정할 때 수출기업은 환율상승시 이익을 낮추는 방향으로 이익조정을 한다.’는 가설을 설정하였고 2000년부터 2008년까지 국내 상장 제조업중 수출실적이 있는 3,295개 기업(연도별 평균366개, 연도별 최소 343개 최대 385개)을 최종 연구표본으로 선정하여 검증을 수행 하였다. 검증결과, 수출기업은 환율상승기에 재량적 발생액과 음(-)의 관계가 있음을 확인하였고 이는 ‘다른 조건이 일정할 때 수출기업은 환율상승시 이익을 낮추는 방향으로 이익조정을 한다.’는 가설이 지지되고 있음을 확인하였다. 그러나 본 연구의 한계점은 환율변동의 측정치를 연구기간 중 기말 명목환율에 국한하여 환율상승기 및 하락기로 구분하여 검증하였다는 것이며, 또한 대상 환율도 원/달러환율에 특정하였다는 것이다. This study analyzed the interrelation between periodical and industrial variables according to exchange rate fluctuations centering on companies that had actual export record in the manufacturing industry and empirically analyzed the profit adjustment of management executives and the degree of the profit adjustment by using discretionary accruals based on adjusted Jones model, a traditional profit adjustment analysis model as measures of profit adjustment about what effect external exchange fluctuation factors had on the profit adjustment of the management executives of companies, since exchange rate fluctuation, an external variable beyond control has a great and important influence on the management of Korean companies which have export-oriented industrial structure. Most preliminary studies on profit adjustment's motivation suggest that companies are adjusting profit for reasons like the following.(1) To gain benefits through contracts that use accounting numbers by making reported management results look better or worse that actual results, (2) To increase after-tax profit of companies from corporation tax rate change, and (3) To maximize the value of companies in the capital market through the impression that companies are stable by making management results flexible. This study examined the effect of exchange rate fluctuations, motivation factor that was not dealt with in preliminary studies on profit adjustment of companies, and it formed the hypothesis that "when other conditions are the same, exporting companies adjust profits in the direction of lowering profits in the case of a rise in exchange rate." For verification, 3,295 companies (average of 366 companies per year, the minimum of 343 companies and the maximum of 385 companies) were selected among listed Korean manufacturing companies that had actual export record from 2000 to 2008 were selected as final study sample. The verification found that exporting companies had a negative relationship with discretionary accruals when exchange rate increased, and it was found that the hypothesis, "when other conditions are the same, exporting companies adjust profits in the direction of lowering profits in the case of a rise in exchange rate." was supported. However, the limitation of this study is that it limited measures of exchange rate fluctuations to nominal exchange rate of term end among study period and conducted the verification by distinguishing the period of exchange rate increase and the period of exchange rate decrease, and it also limited the exchange rate as the subject of the study to won/dollar exchange rate.

      • 비용함수를 이용한 철도 산업의 구조변화 추세에 관한 연구

        정용우 漢陽大學校 大學院 2002 국내석사

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        1960년대 이후의 고속 도로의 급격하게 발달과 항공, 해운 산업의 발전으로 철도의 절대적인 위치는 흔들리게 되었다. 여객 수송에서는 1963년 이후부터 화물 수송에 있어서는 1970년대를 넘어서며 철도의 수송 분담률이 각각 50%이하로 하락하였다. 또한 1980년 이후부터 철도산업은 지속적인 경영적자를 기록하였고, 1990년대 이후부터는 수송량의 감소에 기인하여 큰 적자폭을 경험하고 있다. 계속되는 철도 운송업의 경영적자를 타계하기 위해서 실행되고 있는 철도 경영 개선 5개년 계획이 어느 정도 성과가 이루어졌는지에 대해서 알아보고, 경영 개선 시행 이후의 철도비용함수 구조를 알아보고자 하였다. 이의 분석을 위해 철도 비용 함수를 트랜스로그 함수 형태로 산출한 후 비용 함수에 대한 구조 분석을 실시하였다. 비용 함수에 대한 구조 분석을 한 결과, 철도에 대한 규모의 경제가 있음을 알 수가 있었다. 이것은 이전의 연구들과 일치하는 부분으로써, 수송 수요나 영업 규모를 확대하면 운행비용이 감소하여 경영의 효율성이 좋아질 수 있음을 알 수 있었다. 그리고, 경영 개선 5개년 계획이 실행된 이후에 50%가 넘어가는 인건비의 비율이 어느 정도 완화되어서 인력 위주의 운영에서 바뀌고 있는 과정임을 알 수 있었다. 그리고, 완화되어 가는 과정에서 자본 요소로 대체가 되고 이루어지고 있음을 알 수 있었다. 이와 같은 결과를 볼 때, 최근의 경영 개선 노력으로 한국 철도의 체질 개선이 이루어지고 있음을 알 수 있었다. 그리고, 인건비의 부담을 완화하는 방법으로 동력요소와 자본 요소가 모두 대체가 가능하였으나, 노동과 자본의 대체가 어느 정도 이루어졌으므로 노동과 동력의 대체하는 방법으로 비용구조의 조정이 필요함을 알 수 있었다. In the beginning of the 20th century, Korean Railway played a very important role for the industrial development, but after 1960's its importance has decreased by the rapid growth of highway, and after 1980's Korean railway industry has experienced the deficit operation. The purposes of this study are to estimate cost functions for the Korean Railway industry and to be achieved to improve the management of Korean railway industry. The main objective of the improvement is decreasing labor cost. This study uses translog cost function using annual time series data and regional operation lanes data from 1993 to 2000, and the data were separates 1993 to 1996(passenger : modelⅠ, freight : modelⅢ), 1997 to 2000(passenger : modelⅡ, freight : modelⅣ) following the improvement of management of Korean railway industry at starting 1997. This study assumes that Korean railways produces passengers-km, freight-km, and this company uses three product factors such as labor, force and capital. Main conclusions of this dissertation are as following. 1) This cost functions show the disappearance of all economies of scale. 2) The capital factors in product factors were very inelastic at modelⅠ and modelⅢ. But the capital factors and labor factors are inelastic at modelⅡ and modelⅣ. So, the structure of cost is more fixed. 3) Labor factors and capital factors can be substituted in modelⅠand modelⅢ. But, they were supplementation relation in modelⅡ and modelⅣ. Namely, we know that the effect of substitution between them is consumed. We know that the improvement of management for getting out of inelastic of labor factor is more inelastic. So, the improvement of the only decreasing labor cost is ineffectual.

      • 기업지배구조와 회계정보의 질이 현금보유수준에 미치는 영향

        정용우 전북대학교 2017 국내박사

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        본 연구의 목적은 기업지배구조와 회계정보의 질이 기업의 현금보유수준에 미치는 영향을 검토하기 위한 것이다. 연구에서 회계정보의 질이 우수한 기업이 열악한 회계정보의 질을 가진 기업에 비하여 더 낮은 현금수준을 유지하는 가를 분석하기 위하여, 한국거래소 유가증권시장에 상장되어 있는 기업의 2011년부터 2014년까지 2,079개 기업-연 자료를 표본으로 선정하였다. 회계정보의 질에 대한 측정 대용치로 (1) Dechow and Dichev(2002)에 의한 발생액의 질, (2) Teoh et al.(1998)에 의한 비정상유동발생액, 그리고 (3) Dechow et al.(1995)에 의한 비정상발생액의 세 가지 모형에 따라 각 기업의 회계정보의 질을 활용하였다. 그리고 기업지배구조는 한국기업지배구조원(KCGS)의 지배구조평가점수를 (1)내부통제시스템관련 지배구조(GovIN)와 (2)기타 지배구조(OthersGov)로 구분하여 기업지배구조 특성별 점수를 계산하여 측정하였다. 연구결과 기업의 현금보유수준과 회계정보의 질 사이에는 대체효과가 존재하고 있다는 유의적인 음(-)의 증거를 확인하였다. 이 결과는 회계정보의 질이 좋은 기업은 보유현금의 관리를 개선할 수 있고, 대차대조표에서 현금보유수준을 감소시킴으로써 투자의 효율성도 개선할 수 있음을 의미하는 것이다. 그리고 기업지배구조와 기업의 현금보유에 미치는 영향 연구에서는 먼저 내부통제시스템관련 지배구조(GovIN) 점수가 높은 기업은 보유현금을 감소시키는 유의적인 음(-)의 결과를 확인하였으며 이 결과는 지배구조가 좋은 기업일수록 보유현금이 유의적으로 낮았다는 기존 연구와 같았으며, 지배구조가 좋을수록 보유현금을 축척함으로써 사적 이익을 추구하려는 경영자의 유인을 효율적으로 감시할 수 있다는 대리인 이론의 주장을 지지하는 결과를 얻었다. 반면, 기타 지배구조(OthersGov) 점수가 높은 기업에서는 오히려 보유현금을 확대한다는 유의적인 양(+)의 상반된 연구결과를 확인하였다. 이러한 분석 결과는 지배구조를 어떻게 정의하느냐에 따라 지배구조의 영향이 다르게 나타날 수 있음을 보임으로써 모든 지배구조 측정치를 동일한 성격의 측정치로 사용하던 기존의 기업지배구조 연구에 새로운 방향을 제시하였다. 기업지배구조와 회계정보의 질이 현금보유에 미치는 영향에 관한 상호작용 연구에서는 내부통제시스템관련 지배구조에서는 유의한 음(-)의 영향을 미치는 것으로 확인하였다. 이 결과는 내부통제시스템관련 지배구조가 우수하고 회계정보의 질도 좋은 기업의 경우에는 현금보유의 감소가 더 크게 일어나는 것을 의미 한다. 반면, 기타 지배구조는 유의성이 없는 것으로 확인되었다. 본 논문은 Garcia-Teruel et al.(2009)를 확장한 연구로 기업은 높은 품질의 회계정보를 보고함으로써, 또 좋은 기업지배구조를 구축함으로써 현금보유수준을 낮게 유지하는 것이 허용되므로 자신의 재무제표에서 비생산적인 유동성 자산을 감소시킬 수 있음을 실증적으로 밝히고 있다. 이러한 사실은 기업의 효율적인 투자정책을 가로막는 정보비대칭을 감소시키는데 있어서 회계정보의 질과 기업지배구조의 역할에 관한 논의에 공헌함으로써 경영자와 투자자, 채권자, 회계연구자들에게 의미 있는 통찰을 제공할 것으로 기대된다.

      • Design and Safety Analysis of a Role-based Access Control Framework with Mobile Agents in Home Networks

        정용우 성균관대학교 2007 국내석사

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        A home network is a residential local area network in which digital home appliances are connected with each other. Applying the mobile agent technology to the home network is expected to provide a new computing model. In particular, mobility and asynchronous ability of the mobile agent can be used to reduce the network traffic generated by managing home appliances. However, in order to apply the mobile agent concept to the home network, access control for mobile agents is necessary. In the existing home network system, there is one special server, sometimes called the home server. This server generally has mapping tables to be updated periodically, which describe access control lists between users' authorities and corresponding devices. In this paper, we propose a role-based access control framework with mobile agents in home networks. This framework called the role-based KAgent framework is designed and implemented based on the KAgent system [1]. It has two main characteristics: to control access permissions based on a role-based access control (RBAC) scheme and to safely assign roles to mobile agents using role-tickets. Finally, this approach supports for users to give secure access to digital home appliances. 홈 네트워크 환경은 가정내의 다양한 디지털 기기들이 네트워크로 통합한 최첨단 생활환경으로써, 이동 에이전트는 이러한 홈 네트워크 환경에서의 새로운 컴퓨팅 요소로써 활용될 것으로 기대된다. 특히, 이동 에이전트의 이동성과 비동기적 수행능력은 가정내의 디지털 기기들을 제어하고 관리하기 위해 발생하는 네트워크 트래픽을 감소 시킬 수 있다. 그러나, 이동 에이전트를 홈 네트워크 환경에서 적용하기 위해서는 이동 에이전트에 대한 접근제어가 반드시 필요하다. 기존의 홈 네트워크 시스템에서는 홈 서버를 이용하여 사용자에 대한 접근제어를 수행한다. 홈 서버는 디지털 기기와 사용자의 권한을 명시하는 접근제어 목록을 이용하여 홈 네트워크로 접근하는 사용자에 대한 접근제어를 수행한다. 이를 위해 홈 서버는 디지털 기기와 사용자의 권한 간의 최신 정보를 저장하기 위해 주기적으로 접근제어 목록을 갱신하는 추가적인 연산을 수행한다. 따라서, 본 논문에서는 홈 네트워크 환경에서 이동 에이전트의 역할에 기반한 접근제어 프레임워크(Secure-KAgent)를 보인다. 본 프레임워크는 Role-Based Access Control(RBAC)을 기초한 접근 권한의 관리가 가능하다. 또한, 본 논문에서 제안하는 롤 티켓(Role ticket)을 이용함으로써 이동 에이전트에게 안전한 역할 분배를 보장한다.

      • 中小企業의 國際競爭力과 政府支援政策에 관한 硏究

        정용우 경희대학교 경영대학원 2009 국내석사

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        ABSTRACT A Study on the Government's Support Policy to Strengthen the International Competitiveness of SMEs Chung, Young Woo Major in International Business Admin. Graduate School of Business Admin. Kyung Hee University This paper is to give Korean small and medium enterprises the direction for strengthening the competitiveness through looking the problems and improvements about the government policy that domestic small and medium enterprises is essential for the growth anc development. To derive these results, the theoretical background was established through considering the existing research literature. This paper has drawn the final policy alternatives through collecting field data and analysing the practical support after meeting with executives that are operating a small business related to research purposes. In this paper in order to strengthen the competitiveness of small and medium enterprises of the government's support policy, it is critical for the financial support policy, the tax support policies, and international support policy. - In this research, the following is a summary of the results obtained. The problems and improvements for financial support policy of the government follow. First, there are problems and improvements about the redundancy of support institutions and procedures. There are he approximately 100 kinds of policy fund for SMEs, but many redundancy occurs because it is supported by the ministries. There is a problem that financial support could not efficiently provide the distribute the funds that small and medium enterprises need as the government's willingness, but be bias in the small firms of the specific fields. Therefore, the government should have an efforts to minimize redundancy of support institutions and improve the procedural complexity to SMEs. In other words, it enhances effectiveness of government policies through overcoming selfishness between ministries and strengthening relations between government. Second, most of policy funds of government provide the funds via banks, except for the direct loan funds of the Small and Medium Business Corporation. Therefore in this system, SMEs that ability to mortgage or credit is not strong enough would be nearly impossible to get credit loans. The business sector that the initial operating funds needs a lot can not be supported by the policies of government. Therefore, the government agencies such as Small and Medium Business Corporation should expand the ratio of the direct loan through investigating more than now to effectively support the government's policy funds. Third, there are the absence of credit rating and credit rating companies, and the shortage of post management skilled-workers. The lack of credit information and evaluation resources in SMEs make it trouble to decide the lending and investment, as well as the absence of credit rating company make SMEs to pay costs duplicated because of collecting and evaluating credit information by each banks. In addition, government's policy funds is supported through most financial institutions. Banks has not felt much need of post-management because they handles a loan after acquiring mortgage. Therefore, the government should make it easier through giving directly the necessary information that related with financial support to SMEs. They should make an effort to get long term interests and benefits by reinforcing the professional workforce in the SMEs. Fourth, SMEs have many restrictions to fund through direct financial markets in domestic financial environment. Therefore, they need to expand the volume of financial support, and should be built the support system that promising SMEs mitigate financial problem and have competitiveness for stable supply of funds. - The problems and improvements for tax system support policy of the government for SMES follow. First, SMEs is difficult to get secure fund to invest in itself because of the difficulties to use the financial support and to delays due to collections. They have to prepare monetary measures to facilitate investment in SMEs as the support of government using tax policy. Therefore, they need improvement that the exemption of the national tax such as the corporation tax and income tax, and the local tax such as acquisition tax, registration tax, property tax, aggregate land tax is higher than the now system. Second, SMEs would weaken the competitiveness and finally be the bankruptcy of many companies because of the recent rapid changes of domestic economy and external economic conditions. Therefore, they need to ease tax burden for the more daring and innovative tax support. in the government for SMEs to overcome the this difficulties. Third, tax support for the SMEs has problems such as the procedural complexity, particularity of the condition, lack of interest for the management of the tax laws, and lack of administrative guidance, so practical benefits in the position of SMEs in the government system is poorly. Therefore, the improvement of the unreasonable portion in a tax assistance program is considered to be leading. Fourth, the biggest unsatisfactory of SMEs in the level of support of the tax system will be less effective in practical effect of the tax reduction. Therefore, government have to actively promote and educate for many SMEs to take advantage of the tax system and to know enough information to understand the tax system easier. Fifth, the government think that support for SMEs is a priority through developing the support system, but they don't satisfy that the support system, and don't earn enough to be effective. Therefore, they have to develop the most appropriate support system for the SMEs to increase the affinity through ensuring enough effective. - The problems and improvements for overseas expansion support policy of the government for SMEs follow. First, the efforts of the government for SMEs overseas is very active recently, and they are devoting a lot of interest. However, the timely offer of the export-related information for the environmental changes in SMEs is still very insufficient. Therefore, they have to provide SMEs the information to go overseas or other overseas of useful information from the database necessary for business activities more than now. Second, government ministry such as Ministry of Knowledge and Economy, Small and Medium Business Administration and government agency do the duplication of similar projects, and the system of promotion and support is very complex and various. Therefore, the government requires innovative measures to resolve the issue of redundancy of the overseas support. They are urgently required improvement measures in the administration with training foreign experts for SMEs to solve difficulties for a fraction of the export or overseas investment, and tax-related administrative support for SMEs Third, government have to build comprehensive database of information available to SMEs, and provide export and investment information from each local government to SMEs. The conclusions in this study are following. SMEs in Korean economic growth contribute greatly to advance industrial structure, regional balanced development, employment opportunities and to alleviate the concentration of economic power. However, there are these positive, and the negative such as the absence of entrepreneurial spirit and passive participation in society. Therefore, SMEs now should have your own a lot of effort to improve their competitiveness. In addition, government believe that SMEs directly impact on the national economy, especially the people, but they still need systematic and aggressive policy support in the future because of the lack of the result. Finally, if they try strategic approach for several issues and improvement of government's support policy that this study suggested for SMEs, the entrance toward developed countries can be through jumping of Korean economy.

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