The Roles of Eosinophil and Related Cytokines in Allergic Inflammation

한만용 대한 소아알레르기 및 호흡기학회 2000 소아알레르기 및 호흡기학회지 Vol.10 No.부록1

Factor Analysis on Firm Value of Venture Business

한만용,포철삼,곽종민 충북대학교 국가미래기술경영연구소 2022 기술경영 Vol.7 No.2

Globalization of management led modern firms to improve management efficiency, through effective investment and establishing rational finance strategy, in order to compete against multinational enterprises. Modern firm, symbolized by globalization and specialization, should innovate its business paradigm into how the firm value can be enhanced focusing on management, research and development(R&D) and evaluation system. Firm values were measured by the factor analysis and the multiple regression analysis. The analysis surveyed venture companies that are continuously listed at the KOSDAQ market for 5 years from 2016 to 2020. The factor analysis verified that firm value is highly correlated with accounting information in the financial statements and the other information. Among accounting information; total assets, sales and operating profit are the prime variables that determine firm value. Also, when measuring firm value, adding other information regarding certain firm’s characteristic along with the prime accounting information appeared to elevate the rate of correlation. The result of multiple regression analysis showed that total assets and operating profit, and the other information such as average foreigner ownership ratio, WACC etc., are positively correlated with firm value and are significant around 1% level. On the other hand, sales appeared to have negative correlation with firm value and is significant around 1% level. Throughout the study, accounting information in the financial statements and other information which reflects company’s character are proven as significant information that determine firm value.

국가직무능력표준(NCS)을 활용한 재직자 훈련 성과 사례연구 - 정수기 부품 E사의 컨설팅 사례를 중심으로 -

한만용,이정연,강수진 충북대학교 국가미래기술경영연구소 2021 기술경영 Vol.6 No.2

The government is carrying out consulting projects for the use of NCS companies to realize a capability-oriented society, and many companies are using this project to utilize methods for fostering human resources and the foundation for organizational operations. E Co., Ltd. was established in 2003 and manufactures ice evaporators and cold and hot pipes, which are key components of water purifiers, and supplies them to large companies. The Company participated in this project to discover the training required for the employees. The consulting methodology applied to E Co., Ltd., which participated in this project, performed job classification by organizational unit and selected tasks subject to consulting by dividing importance and difficulty by job. Personnel, quality control, and purchasing materials management were selected for the consulting tasks. The selected tasks derived a list of competency units and formed a career development path for workers. Afterwards, the training process was developed and a training completion system and a training operation plan were formed. Based on the process learned through consulting on the use of NCS companies, E Co., Ltd. has opened curricula for non-consulting tasks and used them for work-learning parallel projects. As a result, the satisfaction level of employees attending education and training rose from two points in 2016 to four points in 2020, and the voluntary retirement rate also decreased by 59% from 17 in 2018 to 7 in 2019, contributing to the workforce settlement rate. This study presents a consulting methodology using the National Competency Standards (NCS) to help companies that do not participate in the project understand how to use it and how to proceed with consulting, but there are limitations to generalizing it to E's limited content.

A Case Study on Strengthening SME Competency through NCS-based Consulting

한만용,이원희,곽종민 충북대학교 국가미래기술경영연구소 2023 기술경영 Vol.8 No.1

This study aims to develop a personnel evaluation system for resolving internal conflict management and management of resigners presented by case companies that received corporate consulting, and providing fair compensation to employees. This is a case study that strengthened the management competency of SMEs by reflecting the results of management consulting based on National Competency Standards(NCS). The main research contents are SWOT analysis based on the environment analysis such as the industry and market status of the consulting guidance company to establish the consulting direction for organizational capabilities, human resource management and development, work system, labor relations, etc. In this study, reasonable plans for job redesign of case companies, calculation of appropriate personnel, design of employment system based on competency modeling, and education & training system were suggested by reflecting the consulting results. The results of this study will help establish management strategies necessary for CEO's interest in the internalization of systems essential for the rational management of SMEs, connectivity with systems to enhance management execution, the establishment of personnel evaluation and compensation systems, and the strengthening of internal competency of the organization. It is expected that the establishment of management strategies for small and medium-sized enterprises.

소아 부비동염의 치료

한만용 대한소아청소년과학회 2007 Clinical and Experimental Pediatrics (CEP) Vol.50 No.4

Sinusitis is a common medical problem in children. The prevalence of penicillin-resistant S. pneumoniae infection has been increased during the last decade. The medical management is based on the choice of antimicrobial agents. This article reviews current literatures on the management of acute bacterial sinusitis and chronic sinusitis, with an emphasis on penicillin-resistant S. pneumoniae infection. This article also explores the potential pathophysiologic mechanisms of chronic sinusitis.

Market-model based Accounting Information and Firm Value analysis

한만용,윤덕병,곽종민 충북대학교 국가미래기술경영연구소 2024 기술경영 Vol.9 No.1

Risks for minimizing capital costs are divided into systematic risks and unsystematic risks. Systematic risk is a market risk that cannot be diversified from a macroeconomic perspective, and unsystematic risk is defined as a diversifiable risk arising from a company's management risk. W. Sharpe's market model was studied to have a logical structure in which firm value is determined by dividing a company's rate of return into market risk and management risk. Based on the market model that determines the rate of return, this study divides accounting information into systematic risk and unsystematic risk from an accounting information perspective. Systematic risk is a risk that depends on market conditions , which is a company's market activity, there sales were derived as a proxy. In addition, since a unsystematic risk is inherent in the company, its management is derived by investment activities necessary for asset operation and profit generation, and that cash flow creation is necessary for the company to operate as a sustainable going concern. Considering this, Return On Assets(ROA) and net profit were set as a proxy for measuring unsystematic risk. As a result of the study, sales in a proxy for systematic risk, which are accounting information in financial statements, Return On Assets(ROA) and net profit, which are a proxy for unsystematic risk, have a positive(+) correlation with firm value, and it was verified to have significance within 1%.

합병기업의 공시 및 규모효과

한만용,이수욱 충북대학교 국가미래기술경영연구소 2019 기술경영 Vol.4 No.3

This study empirically analyzed the effect of scale on the merged firms along with the disclosure effect at the time of the merger disclosure using 280 samples of companies listed on the Korea Exchange's securities market from 2005 to 2016. The results of this study are as follows: First, the cumulative average return rate of a significant positive(+) relationship was shown at the time of disclosure of the merger sample (280 cases), which resulted in supporting the disclosure effect of the merger. Second, the results of the analysis by classifying the combined sample into sub-samples of large firms and small firms using the total assets and capital, the proxy variables of the firm size, are as follows: First, sub-samples classified according to the total assets showed a higher abnormal return rate for small firms samples than for large firms samples, and significant results were also shown in the difference between the means between the two samples. These results were significant not only in sub-samples classified according to the size of capital, but also in the difference in means between the two samples, where the small firms sample has a higher abnormal yield than the large firms sample. Therefore, it was found that both the total assets variable and the capital variable supported the effect of the firm size. Third, by analysing the independent variables that affect the cumulative average unusual return rate that could be found at the time of the merger disclosure, we observed a significant negative(-) regression coefficient with the total assets variable (TA), while a non-significant positive(+) regression coefficient with the capital variable (CAP). Therefore, the total assets rather than the capital was found to explain the firm size better.

26 일 ( 토 ) 일반연제 , 구연 A : 그랜드볼룸 1 : < 좌장 : 안영민 , 김규한 > ( 10:10 - 10:40 ) : 영 , 유아기 Epstein - Barr 바이러스 감염과 IgE 와의 관계

한만용,이미경,이규형 대한천식 및 알레르기학회 ( 구 대한알레르기학회 ) 2001 춘계학술대회 초록집 Vol.2001 No.-

개인기업의 법인전환 동기 및 장애요인에 관한 연구

한만용 한국세무회계학회 2020 세무회계연구 Vol.0 No.64

[Purpose]The purpose of the project was to analyze the practical motives and effects of the transition of a private entity to a corporate entity, to derive obstacles in the practice and tax support systems, and to present improvement measures accordingly. [Methodology]Among the companies converted to corporations, 236 questionnaires were used to analyze the frequency of demographic characteristics, analyze reliability and feasibility of various factors, classify the entire sample by period of corporate retention, size of capital, and industry, and then analyze differences and variance between means. [Fidings]First, the reasons for starting an enterprise as a private as a private enterprise when it was first established were in the order of simplification of legal procedures, ease of establishment, freedom and speed of decision-making and the need for corporate conversion. Second, the analysis of the factors for motivation for corporate transition showed that the items that could be rationalized by the enhancement of the corporate image, diversification of sources of capital procurement, reduction of comprehensive income taxes and participation of professional managers were the top items, and there was a significantly higher difference between means in each sample with a corporate operating period of more than five years. Third, the analysis of obstacles in the process of corporate transition showed that the complexity of administrative procedures, temporary financial burden, lack of conditions for corporate maintenance, and items were the top items, respectively, and management problems in samples with a corporate period of less than five years.It was shown that there exists a significant difference between the means of phosphorus. [Implications]In addition to detailed research on the benefits of the trillion tax reduction, along with policy and administrative consideration of the corporate conversion enterprises in the government and related agencies, intensive pre-education and consulting of private enterprises ahead of the corporate conversion will also be required. [연구목적]개인기업이 법인기업으로 전환하는데 따른 실무상의 동기와 효과를 분석하고, 실무 및 조세지원제도 상의 장애요인을 도출한 뒤, 이에 따른 개선방안을 제시하는데 목적을 두었다. [연구방법]법인으로 전환된 기업 중 설문조사에 응답한 236개 설문지를 이용해 인구통계학적 특성에 대한 빈도분석과 각종 요인에 대한 신뢰성 및 타당성 분석, 전체표본을 법인유지 기간별, 자본금 규모별, 산업별로 분류한 뒤 평균간의 차이분석과 분산분석을 실시하였다. [연구결과]첫째, 기업을 최초 설립시 개인기업으로 창업한 이유로는 법적절차의 간소화, 설립의 용이성, 의사결정의 자유와 신속, 법인전환의 불필요성의 순서로 나타났다. 둘째, 법인전환 동기요인에 대한 분석결과 기업 이미지 제고 요인은 기업 이미지 제고 항목, 자금조달 동기요인은 자본조달 원천의 다양화 항목, 법률 및 세제상의 동기요인은 종합소득세 절세 항목, 경영관리상 동기요인은 전문경영인의 참여로 경영합리화 가능 항목이 각각 1위였다. 법인 운영기간이 5년 이상인 표본에서 기업 이미지동기와 자금조달 동기, 그리고 자본금이 1억 미만인 표본에서 법률 및 세제 동기, 산업별분류에서의 서비스산업표본에서 법률 및 세제동기가 각각 유의적으로 더 높은 평균간의 차이가 존재하였다. 셋째, 법인전환 과정에서 나타난 장애요인에 대한 분석결과에서는 관리상의 문제요인은 행정절차의 복잡성 항목, 비용상의 문제요인은 일시적인 자금부담 항목, 법인유지능력 미비요인은 법인유지에 대한 제반여건의 미비 항목이 각각 1위로 나타났으며, 법인기업 운영기간이 5년 미만인 표본에서 관리상의 문제, 비용상 문제, 법인유지능력 미비 요인, 1억 미만의 표본에서 비용상 문제와 법인유지능력 미비 요인, 그리고 산업별분류에서는 서비스산업표본에서 관리상 문제요인이 유의적인 평균간의 차이가 존재하는 것으로 나타났다. [연구의 시사점]정부 및 유관기관에서 법인전환 기업에 대한 정책 및 행정적인 배려와 함께 조 세절감에 대한 혜택에 대한 연구가 세부적으로 이루어져야 할 뿐만 아니라, 법인전환을 앞둔 개인기업에 대한 집중적인 사전교육과 컨설팅이 이루어져야 할 것이다.

자녀에 대한 조세지원제도가 직장 여성의 실질소득에 미치는 영향 : 한부모소득공제제도의 중심

한만용 한국경영컨설팅학회 2014 경영컨설팅연구 Vol.14 No.3

산업사회의 가족형태는 핵가족 이외에도 부부가족, 한부모가족, 입양족, 노인단독가구 등 다양한 형태를 나타낸다. 본 연구는 자녀에 대한 조세지원제도가 직장 여성의 실질소득에 미치는 영향으로 한부모소득공제제도의 개선영향 측면에서 살펴 보는 것을 주된 목적으로 하였다. 본 연구의 결과를 요약하면 다음과 같다. 자녀에 대한 조세지원제도가 직장여성의 실질소득에 영향을 주는 한부모소득공제의 개선방향으로 첫째, 저소득층의 대다수를 차지하는 한부모 가족의 특성상 소득공제를 세액공제로 전환해 세액공제율을 15%이상으로 법규화 함으로써 실질적인 소득증대효과를 기대할 수 있다. 둘째, 여성가족부에 의하면 한부모 가정의 주거 형태는 자가 23.5%, 월세 23.3%, 전세 19.5%, 지인 동거(가족·친지·친구집) 18.6%, 공공임대 15.0%로써 월세, 전세, 지인 동거가 대다수를 차지한다. 따라서 한부모 가족에 대한 월세나 전세 비용에 대한 조세지원을 확대해 줌으로써 실질소득의 증대 효과를 기대할 수 있다. 셋째, 한부모 소득공제제도를 세액공제로의 전환은 소득재분배 기능을 개선시킬 것으로 기대된다. 그러나, 납부할 세액이 없는 저소득계층의 경우, 세액공제로 인한 혜택을 받을 수 없기 때문에 그 효과가 매우 제한적일 수밖에 없다. 즉, 납부할 세액이 없는 저소득계층에 대한 근로장려세제(EITC)와 아동빈곤 예방 및 자녀양육을 지원하기 위한 자녀장려세제(CTC) 등의 환급형 세액공제의 확대 및 도입은 급격한 세부담의 증가를 완화시키고 현금지원을 통한 실질소득 증가로 소득재분배 기능을 개선시킬 것으로 판단된다.