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Changyeon Cho(조창연),Woongsoo Jeon(전웅수),Sungjin Son(손성진) 한국국제회계학회 2020 국제회계연구 Vol.0 No.94
[연구목적] 본 연구는 기업가정신과 조직성과의 관계에서 성과측정시스템(PMS)의 매개 효과를 규명한다. 구체적으로, 본 연구는 PMS의 진단적 이용과 상호작용적 이용, PMS 특성(질적 특성, 공정성)을 주요 관심변수로 선정하였다. [연구방법] 연구목적을 달성하기 위한 가설은 세 개인데, 가설 1은 기업가정신과 조직성과의 관계, 가설 2는 그 관계에서 PMS 이용방식의 역할, 가설 3은 그 관계에서 PMS 이용방식과 PMS 특성의 역할을 탐색하는 것이다. [연구결과] 본 연구의 결과는 첫째, 기업가정신은 조직성과에 정(+)의 영향을 미치지 않았다. 둘째, 기업가정신과 조직성과의 관계에서 PMS 이용방식, PMS 특성은 매개역할을 하였다. 셋째, 기업가정신과 조직성과의 관계에서 PMS 이용방식과 PMS 특성의 순차적인 다중매개 효과도 존재하였다. [연구의 시사점] 본 연구는 경영자가 기업가정신을 발휘하여 기업가치 극대화라는 목표를 달성하려면 PMS 진단, 상호작용적 이용방식과 더불어 PMS 질적 특성, 공정성과 같은 특성을 관리하려는 노력이 병행될 필요가 있다는 점을 시사하고 있다. [Purpose] The aim of this study is to examine a role of performance measurement system (PMS) in relation between entrepreneurship and organizational performances. More specifically, the study focuses on diagnostic and interactive use of one important aspect of PMS, and qualitative and justice characteristics of PMS. [Methodology] Three research questions are investigated: (ⅰ) to what extent do entrepreneurship contribute to organizational performances? (ⅱ) to what extent do the diagnostic and the interactive use of PMS, (ⅲ) to what extent do the qualitative characteristics and the justice of PMS specifically contribute to the relation between entrepreneurship and organizational performances. [Findings] The results of the study are as follows: Firstly, no positive direct effect on entrepreneurship on improvement of organizational performances was found. Secondly, the PMS use and the PMS characteristics played a mediating role in the relation between entrepreneurship and organizational performances. Thirdly, we found that multiple mediating effects of the PMS use and the PMS characteristics in the relation between entrepreneurship and organizational performances. [Implications] This study suggests that efforts to manage characteristics such as PMS qualitative characteristics and justice along with PMS diagnostic and interactive use need to be carried out in order for entrepreneur to achieve the goal of maximizing firm value.
Yoon Changyeon,Jo Seongmin,Cho Yongho,Kim Nakjeom,Lee Taewoong 한국물리학회 2020 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.76 No.10
For successful targeted alpha radiotherapy (TAT), verifying the accurate position and distribution of a targeted radiotherapeutic agent in a patient or phantom is important. This paper, describes our investigation of depth-of-interaction (DOI) Compton imaging for the two γ-rays emitted during TAT with the 225Ac radioactive isotope. We optimized the design parameters of the DOI Compton camera, for example, the inter-detector distance, based on the figure of merit (FOM). The performance of DOI Compton imaging for TAT was improved because Doppler broadening and the energy uncertainty are inversely proportional to the radiation energy and the position uncertainty of the depth information is decreased. After the contrast phantom and the resolution phantom had been designed, two reconstruction algorithms, the filtered back-projection (FBP) algorithm and the maximum-likelihood expectation maximization (MLEM) algorithm, were applied to each reconstructed phantom image, and the qualities of the reconstructed images for the two γ-rays (218 keV and 440 keV) were compared. In the quantitative evaluation of the reconstructed images, the MLEM reconstruction algorithm performed better than the FBP algorithm. Based on Monte Carlo simulation studies, the DOI Compton images of the 225Ac radioactive isotope emitting two γ-rays demonstrated the capability of imaging a targeted radiotherapeutic agent in TAT.