學校法人會計制度의 問題點 및 改善方案

黃允植,崔俊鍚 한국산업경제학회 1990 산업경제연구 Vol.3 No.1

企業社會責任會計의 遂行과 公示에 관한 硏究

黃允植 동아대학교 경영대학 1989 經營硏究 Vol.- No.3

Corporate Social responsibility accounting refers to the identification, monitoring, measurement, and reporting of the social and economic effects of an institution on society. Other terms in common use for Corporate social responsibility accounting include Corporate social responsibility disclosure and corporate social reporting Corporate Social responsibility accounting may include some or all of the following topics: employee related information. pollution and environmental protection data, product safety, energy usage, R & D activity, productivity statistics, and community projects and relationships. Although very little Corporate social responsibility accounting data are required by regulatory bodies, such as the SEC, many firms have taken the initiative and are now providing Corporate social responsibility accounting data in their annual reports on a voluntary basis. There is no well-deveioped theory of why firms incur nontrivial costs in voluntarily providing social responsibility accounting adta. Positive theory on social responsibility disclosure divided into two groups capital market studies and socio-economic(non-market) studies. Since, the objective of this study is to develop a model to examine managements incentives for incurring nontrivial costs to provide voluntary social responsibility information in annual report, socio- economic(non - market) studies was utilized. Several hypotheses are derived from reviewing the Corporate social responsibility accounting disclosure literature. The essence of the hypotheses is that a positive relationship exists between firm specific characteristics and the level of social responsibility disclosure provided by the firm. The dependent variable developed in this study is the level of social responsibility disclosure provided to the firm s constituencies in its annual report. The independent variables developed are the firm's size, the firm's industry, management's perception of the industry's political visibility, systematic risk, profitability, degree of stockholder pressure, and the firm s growth rate.

레이저 기반 플라즈모닉 어닐링을 통한 은 나노입자 자가 생성 및 소결 공정과 이를 활용한 메탈메쉬 전극 기반 투명 웨어러블 히터

황윤식,남의연,김연욱,우유미,허재찬,박정환 한국전기전자재료학회 2022 전기전자재료학회논문지 Vol.35 No.5

Laser-induced plasmonic sintering of metal nanoparticles (NPs) is a promising technology to fabricate flexible conducting electrodes, since it provides instantaneous, simple, and scalable manufacturing strategies without requiring costly facilities and complex processes. However, the metal NPs are quite expensive because complicated synthesis procedures are needed to achieve long-term reliability with regard to chemical deterioration and NP aggregation. Herein, we report laser-induced Ag NP self-generation and sequential sintering process based on low-cost Ag organometallic material for demonstrating highquality microelectrodes. Upon the irradiation of laser with 532 nm wavelength, pre-baked Ag organometallic film coated on a transparent polyimide substrate was transformed into a high-performance Ag conductor (resistivity of 2.2 10-4 Ω·cm). To verify the practical usefulness of the technology, we successfully demonstrated a wearable transparent heater by using Ag-mesh transparent electrodes, which exhibited a high transmittance of 80% and low sheet resistance of 7 Ω/square.

情報提供會計에 基礎를 둔 會計原則과 財務報告實務

黃潤植 東國大學校 嶺南地域發展硏究所 1999 地域發展硏究 Vol.5 No.1

부산광역시 자치구 재정력의 비교ㆍ분석에 관한 연구

황윤식,석기준 東亞大學校 經營問題硏究所 2004 經營論叢 Vol.25 No.-

우리나라의 기업회계(企業會計) 원칙(原則)에 관한 고찰(考察)

황윤식 경남대학교 산업경영연구소 1983 지역산업연구 Vol.6 No.1

會計情報의 相對的 有用性評價에 관한 實證的 硏究

黃允植 동아대학교 경영대학 1990 經營硏究 Vol.- No.4

The basic objective of accounting is to provide users with a useful information for economic decision making. Over the last decades there has been a considerable research focused on the improvement of the usefulness of accounting informations. This study is designed to test (1)The usefulness of current accounting information provided for decision making of investor group and (2)The attitude of preparing group th the requirement of new information. In practical, the study was carried by a questionnare investigation over both of preparing and using group of financial reports, in order to find the identities between those groups in order of the importance of the items. The main objective of the study is to promote the usefulness of financial reporst, and a close study for public announcement is to be conducted in pursuit of the reality, The purpose of accounting must be to provide with more useful informations, and it must be totally determined both in qualitative and quantitative sides in order to select items of information. In order to analsyze each x-group, Y-group and Z-group, the method of analysis of variance was used. As a result, 21 items were disregarded and rejected. And significance level 5% was used to see difference of those. In addition, frequency analysis was conducted where it is necessary and conducted correlative analysis with the chi-square examination. After a practical study, a final conclusion is made as follows: First of all, it was revealed that both of preparing and using group were likely being back of understandability of financial information while they realize the financial informations as a variable means of controlling stock-prices effectively. Secondly, those two groups are having a different view-point in regard to whether the financial informations are worthy to thrust on the fairness. Thirdly, intermediators(stock analyst and investment consultant) have a tendency to set a higher valus on non-accounting informations in korea. Forthly, the contribution of the system of director-in-charge for the public announcement. Finally, most of the investors desire additional information like as the trends of future-directive and also dynamic.

SCM 환경에서 CPFR 시스템 예측 알고리즘 설계 및 구현

황윤식,박상민,남호기 한국경영공학회 2004 한국경영공학회지 Vol.9 No.2

공급사슬 환경에서 구성원들 전체의 가치를 향상시키기 위해 공급사슬의 흐름을 원활히 하는 프로세스를 구현하는 것은 필수적이다. 특히 제조업자 및 유통업체 간의 협업의 중요성은 아무리 강조해도 지나치지 않다. 하지만 국내․외로 상식적으로 생각하는 것처럼 공급사슬 구성원들이 목표로 하는 만큼 제대로 SCM이 구축된 곳이 찾기 힘든 것이 현실이며, 지금까지도 여러 학계 및 기업체에서 공급사슬에서 발생하는 문제점을 무엇이며, 이를 해결해줄 수 있는 보다 향상된 기법은 없는지를 연구하고 있다. 이처럼 안정된 공급사슬을 구축하는 것은 구성원 모두의 프로세스 최적화를 이끌어 낼 수 있다. 이를 통해 정확한 납기와 재고의 효율적 운영, 그리고 재고 부족 현상으로 발생될 수 있는 문제점들을 제거할 수 있다는 사실은 세계 유수의 기관에서 조사한 통계자료만 보아도 알 수 있다. 하지만 이를 위해서는 공급사슬 구성원간 시스템이 통합되어야 함은 물론, 정보의 실시간 공유가 되어야 한다는 것 또한 알아야 할 것이다. 본 연구에서는 공급사슬 전체의 프로세스를 최적화해 줄 수 있는 기법 중 하나로 CPFR이라는 시스템을 제시하고자 한다. 우선 CPFR에 관한 개괄적인 소개와 더불어 공급사슬에서 CPFR이 필요한 이유 등을 설명할 것이며, 이후 전체 프로세스 중 예측 프로세스에 초점을 맞추어 기업간의 협업 예측 프로세스가 수행되는 절차를 서술할 것이다. 또한 이러한 예측 프로세스를 전산 프로그램을 이용하여 알고리즘을 설계하였으며 이와 더불어 가상 시나리오에 맞게 구현된 결과를 제시하였다. 특히 아직까지 개념상으로만 논의되는 주제에 관하여 특히 기술적인 관점으로 접근하는 것을 목표로 연구를 수행하였다. In supply chain environment, smooth process flow is essential for supply chain participant's value enhancement. Especially, collaboration between manufacturer and distributor is very important. But cooperations have to do supply chain optimization though this is very difficult work. Many universities and companies study fundamental problem, advanced technique in supply chain continuously. This study introduces CPFR system that it can solve supply chain's various issue and problem and explains CPFR's basic concept and business model. After business model is introduce, it focuses on CPFR forecasting process. Because this study's main object is forecasting algorithm design and implementation.

'96企業會計基準 改正案에 대한 社會文化的 適合性의 評價

黃潤植 동국대학교 지역개발대학원 1996 開發論叢 Vol.5 No.-

企業의 社會的 責任 遂行과 企業成果에 관한 實證 硏究

黃允植 東亞大學校 1991 東亞論叢 Vol.28 No.1

Social responsibility is an important corporate duty. Given the significance of corporate social respon-sibility in corporate decision making, the relationship between a firm's social and ethical policies or action and its financial performance is an important topic. Various arguments have been made regarding the relationship between firm's social responsibility and their financial performance. One view is that firms face a trade-off between social responsibility and financial performance. Those holding this view propose that firms incur costs form socially responsible actions that put them at an economic disadvantage compared to other, less responsible, firms. A second, contrasting viewpoint is that the explicit costs of corporate social responsibility are minimal and that firms may actually benefit from socially responsible actions in terms of employee morale and productivity. A third perspective is that the costs of socially responsible actions are significant but are offset by a reduction in other firm costs. In this study discriminant analysis is used to distinguish better firms with others by the level of corporate social responsibility implementation coat(CSRI). CSRI regression model implied that independent variables of firm's size, leverage and return on in-vestment were important. This result support that there are significant relationship between corporate social responsibility implemented and business financial performance.