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호텔기업의 잉여현금흐름 모형에 의한 기업가치와 회계지표와의 관련성 분석
최상철(Sang-Cheol Choi),고동원(Dong-Won Ko) 한국콘텐츠학회 2009 한국콘텐츠학회논문지 Vol.9 No.7
우리나라 대부분 호텔기업의 가치평가는 자산가치에 초점을 두어 임시ㆍ단편적으로 결정되고 주로 거래당시의 부동산 시장환경에 큰 영향을 받아왔다. 그러나 호텔기업도 다른 업종의 기업과 마찬가지로 수익창출을 통한 기업가치의 극대화를 목적으로 하기 때문에 호텔기업의 가치평가는 수익가치로 계산하는 것이 타당할 것이다. 이에 본 연구는 호텔기업의 회계적 지표와 기업가치 간의 관련성 및 기업가치에 미치는 영향을 분석하여 기업의 외부정보이용자에게 호텔기업에 투자할 경우 합리적인 판단을 할 수 있도록 정보를 제공함을 목적으로 하였다. 연구결과는 다음과 같다. 첫째, 호텔기업들은 변수들간 상하위 25%의 차이가 많이 발생하고 있다. 특히, 신규투자증가율과 매출액증가율, 그리고 자기자본순이익은 하위 25%의 호텔기업이 음(-)의 부호를 보이고 있다는 것이다. 둘째, 특1급 호텔의 경우 자산규모와 부채비율간에는 99% 수준에서 음(-)의 유의함을 보여주고 있다. 이는 자산규모가 클수록 부채비율이 낮음을 나타내는 것이다. 신규투자증가율과 부채비율도 99% 수준에서 음(-)의 유의함을 보여주고 있어 부채비율이 높을수록 투자율이 낮음을 알 수 있다. 셋째, 특1급 호텔과 특2급 호텔의 총자산규모 기업가치에 99% 수준에서 유의한 영향을 미치는 것으로 나타났다. 또한 특2급 호텔의 경우에는 유보율도 90% 수준에서 양(+)의 차이가 나타났다. A valuation of the most hotels in Korea have been decided by their asset value and influenced by real estate market. On the other hand, most hotels aim to maximize their through generating profit as other enterprise do it. Therefore a valuation of the hotel industry should be decided from calculating in their profit value. This study is tried to find out the relationships of the company value by free cash flow model between accounting index in hotel industry. The results are as follows. First, there is a 25% gap between high level and low level in hotel industry. Second, in the first rate hotels it is meaningful 99% between asset size and liability rate. Third, there is 99% meaningful relationship asset size of the first level and second level hotels and company values.
위탁급식의 계약형태에 따른 수탁사의 수익성에 관한 연구
최상철(Sang Cheol Choi) 한국호텔외식관광경영학회 2001 호텔경영학연구 Vol.10 No.3
The study try to figure out how the types of foodservice contract affect on maximizing organization`s income. There are several types of the foodservice contract in the field such as management fee, fixed management fee, a unit cost per meal etc. These types have different operating data based on 3 major organizations`s last 3years operating data. In order to an actual proof analysis how the types of foodservice contract affect on maximizing organization`s income, the study make a comparison with 3 major organizations`s last 3 years operating statement from several table. Additionally the study show a company`s customer satisfaction research data to comparison with the contract types and customer satisfaction. In conclusion, a unit cost per meal contract is more effective contract type based on long term organization`s profit management and customers satisfaction rather than management fee way.
김홍민,최상철,김광용,김병희,임영택,Kim, Hong-Min,Choi, Sang-Cheol,Kim, Kwang-Yong,Kim, Byung-Hee,Lim, Young-Taek 한국유체기계학회 2003 한국유체기계학회 논문집 Vol.6 No.2
Both numerical and experimental studies on the sedimentation efficiency of a sedimentation bed were carried out. Three different structures of sedimentation bed and five different combinations of blockage ratio of center feed wall and angle of distributor are implemented to find the optimal values of geometric parameters. The effect of rotation of the distributor on sedimentation efficiency is also investigated. It reveals that the effects of blockage ratio and angle of distributor on sedimentation efficiency are considerable, while rotation effect can be neglected, and that calculated efficiencies show good agreements with those of experiment, qualitatively.
Li₂O의 삼출이 없는 LiNbO₃ 광도파로의 제조방법
김상혁(Kim Sang Hyuck),김상국(Kim Sang Kuk),조재철(Jo Jae Cheol),최상삼(Choi Sang Sam) 한국광학회 1991 한국광학회지 Vol.2 No.3
리튬나이오베이트 결정에 Ti를 열확산시켜 광도파로를 만드는 방법에서 문제가 되는 out-diffusion(삼출) 문제를 해결하는 방안으로 확산과정 이전에 SiO₂ 박막을 시료 위에 입히고 Ti을 열확산시켜 광도파로를 제조하는 방법을 제안하였으며, 기존의 방법에 의해서 만들어진 광도파로와 본 연구의 방법에 의해서 만든 광도파로의 근시야상(mear field pattern)을 비교하였다. We report a new method of fabricating a Ti:LiNbO₃ waveguide with no out-diffusion by coating the waveguide with SiO₂ thin film. It was coated before diffusion process, and the Li₂O out-diffusion was prevented in the diffusion process. We compare the near field patterns of the guided modes between the typical waveguide and the waveguide fabricated by new method proposed here.
정규엽(Kyoo Yup Chung),최상철(Sang Cheol Choi) 한국호텔외식관광경영학회 2004 호텔경영학연구 Vol.13 No.4
This study tried to examine how to enhance the efficiency of e-commerce food purchasing in the food service industry. From expert panel meeting and the review of the research a research model and hypotheses were formulated. The research model consists of two dependent variables such as companies` intrinsic factors, for example, including employees, sales, venders, and purchasing items and efficiency factors, example operation, management, items; and an independent variables that necessary to change from off-line to on-line food purchasing to become a B2B. To analyze the survey, t-test, factor analysis, regression analysis etc. were conducted. As a result, the survey showed several findings on how food service companies can create management strategies for the cyber market in food purchasing, the food service industry has stronger perception on employees and items in terms of necessity to change from off- line to on-line food purchasing.
급성 아세트아미노펜 중독에서 N-acetylcysteine 투여 결정 관련 인자
이정화 ( Jeong Hwa Lee ),최상천 ( Sangchun Choi ),윤상규 ( Sang Kyu Yoon ),신규철 ( Kyu Cheol Shin ) 대한임상독성학회 2020 대한임상독성학회지 Vol.18 No.2
Purpose: In acute acetaminophen poisoning, the administration of N-acetylcysteine (NAC) can effectively treat the main complications, such as kidney injury and liver failure. In the current situation, measurements of the acetaminophen concentration are not checked in the usual medical facilities. Therefore, this study examined the factors of determining the administration of NAC in addition to the stated amount of intake. Methods: The medical records of patients who visited Ajou University Hospital emergency center with acetaminophen poisoning from January 2015 to December 2019 were reviewed retrospectively. One hundred and seventy-nine patients were initially included. Among these patients, 82 patients were finally selected according to the inclusion criteria in the study. The inclusion criteria were as follows: patients who were 15 years of age or older; those whose ingested dose, ingested time, and body weight were clearly identified; and patients whose acetaminophen sampling time was within 24 hours. Patients were divided into two groups: NAC administered vs. non-NAC administered. The following variables were compared in these two groups: ingested dose, ingested dose per body weight, hospital arrival time after ingestion, suicide attempt history, psychiatric disease history, classification of toxic/non-toxic groups, duration of hospitalization, and laboratory results. Results: Univariate analysis revealed the ingested dose per body weight, hospital arrival time after ingestion, suicide attempt history, and psychiatric disease history to be the determining factors in administering NAC. Logistic regression analysis confirmed that the ingested dose per body weight was the only significant factor leading to an NAC treatment decision. (Odds ratio=1.039, 95% Confidential interval=1.009-1.070, p=0.009) Conclusion: The ingested dose per body weight was the only determining factor for administering NAC in patients with acute acetaminophen poisoning. On the other hand, additional criteria or indicators for the NAC administration decision will be necessary considering the inaccuracy of the ingested dose per body weight and the efficiency of NAC administration.
변혁적, 거래적 리더십이 호텔직원의 임파워먼트와 조직몰입에 미치는 영향
임재문 ( Jae Moon Lim ),최상철 ( Sang Cheol Choi ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2014 호텔리조트연구 Vol.13 No.2
The purpose of this study was to provide the Management and HR and Education Managers of Foodservice Industry with basic materials for efficient human resource management as well as to provide basic materials for salesmen of Foodservice Industry`s which have not been studied sufficiently, by reviewing internal marketing activities of Foodservice Industry`s to create profits which is the ultimate goal of the companies, and reviewing the influence of these activities on the core competency and job satisfaction. For the purpose of this study, empirical analysis using SPSS 18.0 was performed.