산업별 교육훈련비가 기업가치와 경영성과에 미치는 영향

강남호(Nam ho, Kang),김선배(Sun bae, Kim),이문석(Moon seok, Lee) 조선대학교 지식경영연구원 2017 기업과 혁신연구 Vol.10 No.2

본 연구는 기업이 속한 산업에 따라 교육훈련비가 기업가치와 경영성과에 어떠한 영향을 미치는지? 산업별로 분석하는데 그 목적이 있다. 교육훈련비를 연구개발비 및 광고선전비와 더불어 지식자산에 대한 투자로 분류하는 맥락에서 볼 때, 교육 훈련비 또한 광고선전비와 연구개발비가 기업가치 또는 경영성과에 미치는 영향을 산업별로 분석한 선행연구의 결과처럼 산업에 따라 차이가 존재할 것으로 예상할 수 있다. 이와 같은 관점에서 기업이 속한 산업에 따라 교육훈련비가 기업가치와 경영성과에 미치는 영향을 분석하여 어떠한 산업에서 정(+) 또는 부(-)의 영향을 미치는지 살펴보았다. 본 연구의 결과를 종합하면, 기업이 속한 산업에 따라 교육훈련비가 기업가치와 경영성과에 미치는 영향이 산업에 따라 차이가 있음을 확인하였다. 특히 관심변수인 교육훈련비(ED)가 기업가치(Tobin’s Q)와 경영성 과(ROA; Return on Assets, ROE; Return on Equity, GRW; Sales Growth Rate)에 미치는 영향이 산업에 따라 차별적으로 나타난 것은 회계정보나 품질이 산업에 따라 차이가 있다는 다수 선행연구의 주장을 지지하는 결과이다. 이와 같은 실증분석결과에서 보듯이 인적자산에 대한 투자전략으로 교육훈련계획을 수립할 경우, 기업이 속한 산업특성을 고려한 의사결정이 요구된다. 본 연구를 통하여 해당 산업에 속한 기업의 경영자에게 교육훈련비에 대한 합리적 지출 수준을 결정할 수 있는 판단 기준을 제공하고, 이해관계자들에게 교육훈련비와 기업가치 및 경영성과의 관련성에 관한 산업별 회계정보를 제공하는 계기가 되었다. The purpose of this study is to analyze the ways educational and training expenses have impact on enterprise values and business performance of firms based on which industry they belong to. Regarding educational and training expenses as an investment in knowledge assets in addition to R&D expenses and advertising expenses, it is expected that there would be huge difference in the impacts of educational and training expenses by industry as the results of previous studies analyzing the impacts of advertising expenses and R&D expenses on enterprise values or business performance by industry. From this perspective, this paper analyzes the impacts of educational and training expenses on enterprise values and business performance and examines their positive and negative effects to the industries that the companies belong. This study confirms that the impacts of educational and training expenses on enterprise values and business performance of companies vary by the industry that the businesses belong. In particular, the finding that educational and training expenses, which are an interest variable have different impacts on enterprise values(Tobin’s Q) and business performance(ROA; Return on Assets, ROE; Return on Equity, GRW; Sales Growth Rate) by industry supports the argument of multiple previous studies that accounting information or quality is different by industry. This empirical analysis finds out that decisions should be made with the consideration of the industry that companies belong when people build plans for education and training sessions as an investment strategy for human assets. This study provides CEOs of each industry with a standard of judgment that they can refer to when deciding how much they would spend on education and training sessions and stake-holders with accounting information about the association between educational and training expenses and enterprise values or business performance by industry.

지방재정의 건전성 강화를 위한 법제개선방안

강남호(Kang, Nam-Ho) 원광대학교 법학연구소 2011 圓光法學 Vol.27 No.1

This paper focus the alternatives of legislative reform for improving soundness of local finance in korea. Opening the era of local autonomy, many changes in local finance are made in various fields. Expenditures in local finance are increasing rapidly. Publishing municipal bond has been increased. Also, the estimation of social expenditures has grown rapidly. In recent years, an ongoing debate about local finance strongly emphasized the soundness of local finance. Thus, this paper provides empirical analysis and suggests appropriate legislative reform for local government's fiscal health. To achieve the purpose of this research, The legislative reform related sovereignty of taxation and management system for local finance have to be improved first.

우리나라의 임대주택시장과 법적 규제에 관한 연구

강남호(Kang, Nam-Ho),김경표(Kim, Kyung-Pyo) 원광대학교 법학연구소 2011 圓光法學 Vol.27 No.4

Généralement, le gouvernement impose une réglement d'administration publique aux loyers déterminé au marché de l'immobilier locatif dès que le gouvernement juge ce prix des loyers ne peut pas être établir le plus convenable. Mais, il est vrai que la politique de la restriction du gouvernement cause des problèmes et la répercussion négative. On voit graduellement plutôt la montée de l'anti-contrôle et de l'anti-restriction que la renforcement de la restriction. A l'assemblée nationale, les députés proposent des lois de restriction sur le marché de l'immobilier locatif pour stabiliser les loyers. Les autres pays aussi appliquent des plans de stabilisation pour la location de logements. Ce mesure tire son origine de l'idéologie de l'Etat-providence qui doit fournir le service de logement au peuple. Le maintien des prix de location et la possibilité de l'obtention du service de logement sont les facteurs de variation importante qui déterminent la stabilité de logement pour les locataires. Quand on analyse l'effet des buts et des moyens à propos du sujet actuel de l'établissement de la loi et de la restriction ou la politique au marché actuel de l'immobilier locatif, on voit bien le regard myope qui contient la fuite de la responsabilité politique qui ne refléte pas la complexité de la réalité (condition économique, différence de l'espace vitale, classe sociale, etc) Aussi, la dérapage actuelle des loyers est le phénomène composé qui est d'abord le changement du système de loyer (la Corée du Sud a la location sur dépôt qui est unique au monde et ce système se change en loyer mensuel) et résulte du désaccord de l'offre de la taille des logements qui ne convient pas à la demande réelle et au réglage raisonnable. Pour cette raison, la restriction au marché de l'immobilier locatif en Corée du Sud doit refaire la loi qui implique des idées suivantes. Premièrement, pour discuter la restriction des loyers, il faut traiter le loyer mensuel qui serait le pare-choc contre la dérapage future des loyers comme la base de la discussion et on doit légiférer cette restriction avec le droit de revendication au renouvellement du bail. Deuxièmement, il faut éviter de parler de la restriction qui demande la sacrifice des bailleurs qui charge le dépôt relativement important. Troisièmement, le système de la location sur depôt qui est du capital qui fructifie au benefice de l’immobilier et l’imperfection de la finace de l’immobilier va disparaître au marché. Pour preparer cette situation, il faut d’abord l’analyse claire et en suite prudemment le refléter sur le processus de l’act de décider les lois. Quatrièmement, Il faut réduire la dépense en cherchant des plans qui utilisent l’habitation d’occasion pas des nouveaux logements en ce qui concere de l’offre du logement public locatif et prendre des dispositons pour le système légal et institutionnel. En dernier, Il faut prendre des mesures en vue du sources du budget en conduisant l’immobilier locatif non-enregistrement à la conformation au système avec la politique propre de l’impôt. En même temps, il faut chercher la réorganisation des lois fiscales sur l’immobilier locatif pour que des sujets économiques aient la prévision raisonnable au marché de la l’immobilier.

전라북도의 지방보조금 성과평가체계 개선방안

강남호(Nam-Ho Kang) 한국산업경제학회 2021 산업경제연구 Vol.34 No.2

미계량 태양광 발전량을 고려한 제주지역 전력수요예측 방법 연구

강남호(Nam-Ho Kang),김지환(Ji-Hwan Kim),박해수(Hae-Su Park),김재명(Jea-Myung Kim) 대한전기학회 2020 대한전기학회 학술대회 논문집 Vol.2020 No.10

태양광 설비 증가에 따른 제주도 전력수요 패턴 변화

강남호(Nam-Ho-Kang),오각현(Gak-Hyeon-Oh),김지환(Ji-Hwan-Kim),이정호(Jeong-Ho-Lee) 대한전기학회 2019 대한전기학회 학술대회 논문집 Vol.2019 No.10

제주지역 풍력발전 및 태양광발전의 전력계통 부하기여 분석

명호산(Ho-San Myung),김형철(Hyung-Chyul Kim),강남호(Nam-Ho Kang),김영환(Yeong-Hwan Kim),김세호(Se-Ho Kim) 한국태양에너지학회 2018 한국태양에너지학회 논문집 Vol.38 No.1

As part of the “Carbon free Island 2030” policy, the local government of Jeju Island is currently working to reduce carbon through renewable energy supply. However, renewable energy is difficult to predict due to intermittent characteristics. If the share of renewable energy increase, it is difficult to plan of supply of electricity to grid due to that characteristic of renewable. In this paper analyze the fluctuation rate and the capacity credit of wind power and PV to find out how much wind power and PV contribute to supply of electricity of power system in Jeju. As a result mean value of variation rate of wind power and PV is about 3%, 5% and capacity credit is about 10% and 2% respectively.

풍력발전 출력제어 해외사례와 제주지역 현황 및 대책

이정호(Jeong-Ho Lee),정선호(Seon-Ho Jeong),강남호(Nam-Ho Kang),김지환(Ji-Hwan Kim) 대한전기학회 2019 대한전기학회 학술대회 논문집 Vol.2019 No.4

부하감소와 풍력발전을 반영한 제주계통 전압감도 및 과전압 분석

이정호(Jeong-Ho Lee),김재명(Jae-Myung Kim),강남호(Nam-Ho Kang) 대한전기학회 2019 대한전기학회 학술대회 논문집 Vol.2019 No.10

재생에너지의 전력계통 수용 증대를 위한 ESS 운영방안

김영환(Yeong-Hwan Kim),명호산(Ho-San Myung),강남호(Nam-Ho Kang),이창우(Chang-Woo Lee),김민재(Min-Jae Kim),김세호(Se-Ho Kim) 대한전기학회 2018 전기학회논문지 Vol.67 No.11

This paper proposed a method of energy storage system (ESS) operation to increase acceptable production of renewable energy (RE). We analyzed the rebound effect that does not show a demand increase even if the capacity of the ESS is increased and considered the charging time by analyzing the time when the output limit is most generated. The rebound effect was mitigated by adjusting the discharging time of the ESS, and the effect of the increase of acceptable production of the renewable energy was analyzed by adjusting the charging time.