기술혁신활동이 경영효율성에 미치는 영향 : Inverted U Shaped 모형

하귀룡 ( Ha Gui Ryong ),최석봉 ( Choi Suk Bong ) 한국품질경영학회 2018 품질경영학회지 Vol.46 No.3

Purpose: This study addressed the relationship between technological innovation activity and management efficiency of Korean automobile firms. We tested the hypothesis of non-liner relationship of innovation activity in relation to management efficiency. Methods: We discussed prior literature in the firm innovation strategy and management efficiency studies to provide better understanding of relationships between technological innovation activity and management efficiency. As a result, we developed develop and tested a model (Inverted-U shaped) capturing the non-linear impact of technological innovation activity. While we used R&D expenditure and patent registration data for measuring firms’ innovation activity, management efficiency was evaluated by using DEA(Data Envelopment Analysis). Results: Main findings of our empirical analysis indicated that the relationships between technological innovation activity and management efficiency was inverted U shaped. This implied that the relationship between technological innovation and management efficiency is inverted U-shaped non-linear, with management efficiency increasing up to a point, beyond which higher levels of R&D and patent registration activities led to a decrease in management efficiency. Conclusion: This study empirically assessed the inconclusive findings of previous research in the area of effects of innovation activities in relation to firm performance. The paper also provided theoretical and practical implications for firms who explore efficient strategy to promote the management performance through technological innovation activities. Future research directions with the limitation of the study was discussed.

활동기준 원가 자료를 활용한 과별 전문의의 효율성 분석 : DEA-CCR 모형과 SBM 모형을 이용

김도원,김태현 한국병원경영학회 2023 병원경영학회지 Vol.28 No.2

Purposes: As super-aging population and low fertility rates are threatening the sustainability of the National Health Insurance funds, enhancing the efficiency of hospital management is paramount. In the past, studies analyzing the efficiencies of hospitals primarily made inter-hospital comparisons, but it is important to assess hospitalsʼ internal efficiency and develop improvement measures in order to attain practical improvements in hospital efficiencies. The purpose of this study is to analyze the efficiencies of specialists by medical specialty in a hospital in order to provide foundational data for efficient hospital management. Methodology/Approach: We used the activity-based costing (ABC) data and hospital statistical data from one tertiary hospital in Seoul to analyze the efficiency of specialists by medical specialty. Efficiency was analyzed and compared among specialists using the data envelopment analysis developed by Charnes, Cooper, and Rhodes (DEA-CCR) model and the slacks-based measure (SBM) models. The input variables were labor cost, material cost, and operational expenses, and the output variables were the number of outpatients, number of inpatients, outpatient revenue, and inpatient revenue. Findings: First, there was a marked deviation in efficiency across specialists. Second, there was a marked deviation in efficiency across medical specialties. Third, there was little difference in efficiency according to the specialistʼs sex, age, and job position. Fourth, the SBM model produced more conservative results and better explained efficiency parameters than the CCR model. Practical Implications: The efficiency of a specialist was more influenced by their medical specialty than their personal characteristics, namely sex, age, and job position. Therefore, Further research is needed to analyze the efficiencies of each subspecialty and identify factors that contribute to the variations in efficiencies across medical specialties, such as clinical practices and fee structures.

Open innovation of small and medium-sized enterprises and innovation efficiency

박지훈 기술경영경제학회 2018 ASIAN JOURNAL OF TECHNOLOGY INNOVATION Vol.26 No.2

Although open innovation approaches were introduced because of firms’ decreased innovation efficiency in a rapidly changing environment, few studies shed light on the effects of open innovation on innovation efficiency. Additionally, previous studies shed minimal light on open innovation practices in the small- and medium-sized enterprises (SMEs) context. This study attempts to remedy these research gaps using a unique dataset of Korean SMEs in manufacturing industries. I examined the effects of SMEs’ two inbound open innovation activities, external search and collaboration activities, on innovation efficiency. To measure SMEs’ innovation efficiency scores, I used the data envelopment analysis method, which calculates the relative innovation efficiency scores among them. The results revealed external search activities of SMEs improve their innovation efficiency, whereas their collaboration activities decrease their innovation efficiency. I also found the positive effect of SMEs’ external search activities on innovation efficiency is weakened by their internal R&D capacity. Nevertheless, with higher levels of internal R&D capacity, SMEs can improve their innovation efficiency through collaboration activities. Furthermore, the results showed the effects of these two inbound open innovation activities alter through the SMEs’ growth phases and the effects of collaboration activities on SMEs’ innovation efficiency and innovative performance are different.

미용사의 온라인 취업사이트 몰입이 구직활동 및 구직효능감에 미치는 영향

박계희 ( Kye-hee Park ),김민선 ( Min-sun Kim ),진용미 ( Yong-mi Jin ) 한국미용학회 2016 한국미용학회지 Vol.22 No.5

This paper aims to provide the basic data to secure human resources in the hair care industry and relevant marketing strategy by investigating the involvement tendency of hairdressers in online job search sites, identifying the sub-factors of job search activity and job search efficiency, and analyzing the impact of online job search site involvement on job search activity and efficiency. Data were collected via 536 questionnaires distributed to female hairdressers working in Seoul and Gyeonggi-do. Data were analyzed using SPSS 20.0. The analysis results are presented below. The demographic features of the respondents were single women in their 20s whose average monthly income was from 1 million to 2 million KRW and who were studying or had graduated from college. In accordance with the analysis of online job search site involvement, and job search activity and efficiency, online job search site involvement had three factors: emotional involvement, information involvement and behavior involvement. The job search activity had two factors: execution phase and activity phase. Three factors were identified from job search efficiency: anxiety, goal orientation and technique orientation. In case of the impact of online job search site involvement on job search activity and efficiency, the higher the emotional involvement was, the higher the activity phase in job search activity and anxiety in job search efficiency became. Furthermore, higher information involvement meant higher goal orientation and technique orientation in job search efficiency.

감사위원회 활동성과 감사보고시차

박범진 한국회계정보학회 2022 회계정보연구 Vol.40 No.2

[Purpose]Although there have been a number of studies that have examined the effect of audit committee activity on auditing quality and earnings quality, no studies have investigated how audit committee activity influences auditing efficiency or audit effectiveness. The purpose of this study is to clarify the role of audit committee meeting frequency in corporate governance by verifying the relationship between audit committee activity and audit efficiency. [Methodology] The regression models were estimated to verify the relationship between audit committee activity and audit report lags. In addition, two-stage least squares (2SLS) was used to control potential endogeneity of this relationship. [Findings] The results showed that there was a significant and negative relationship between audit committee activity and audit report lags and this relationship was more pronounced for firms with mandatory audit committee. These results show that audit committee meeting frequency leads to audit efficiency because audit committee effectiveness is relatively increased in firms under regulatory pressure. Thus, audit committee meeting frequency seems to help limit managers’ opportunistic behavior in advance when firms are under high regulatory pressures. This relationship remains the same even after controlling for the potential endogeneity between audit committee activity and audit report lags. In addition, it was found that audit committee activity contributed to audit efficiency when the ratio of outside directors in the board was relatively higher and there was a continued auditor. Therefore, the audit committee is to enhance audit efficiency through interaction with internal and external monitoring bodies. [Implications]This study contributed to prior research by suggesting new evidence that audit committee activity positively affects audit efficiency rather than audit effectiveness. [연구목적] 그동안 감사위원회 활동성이 감사품질이나 이익의 질에 미치는 영향을 다룬 연구들은 많았지만, 감사위원회 활동성이 감사 효율성에 영향을 주는지 감사 효과성에 영향을 주는지를 다룬 연구는 아직 없었다. 본 연구의 목적은 감사위원회 활동성과 감사보고시차 간의 관련성을 검증함으로써 감사위원회 모임횟수가 기업지배구조에서 어떠한 역할을 하는지 밝히는 것이다. [연구방법]감사위원회 활동성과 감사보고시차 간에 관련성을 검증하기 위해 회귀모형을 사용하였다. 또한 이러한 관련성에 존재할 수 있는 잠재적 내생성을 통제하기 위해 2SLS(two-stage least square)이 이용되었다. [연구결과]본 연구에서 감사위원회 활동성과 감사보고시차 간에 유의한 음(-)의 관련성이 나타났다. 이러한 관련성은 감사위원회가 강제로 설치된 기업에서 뚜렷하게 나타났다. 이러한 결과는 감사위원회 모임횟수가 규제적 압력을 받는 기업에서 실질적으로 재무제표에 대한 감사위원회의 감시활동 수준을 높이기 때문에 감사 효율성을 가져오는 것으로 보인다. 따라서 규제적 압력이 높을 때 감사위원회의 모임횟수는 사전적으로 경영자의 기회주의적 행동을 억제하는 데 도움이 되는 것으로 보인다. 이러한 관련성은 감사위원회 활동성과 감사보고시차 간의 내생성을 통제한 후에도 같게 나타났다. 또한 감사위원회 활동성이 이사회 내 사외이사 비율이 상대적으로 더 높고 계속감사일 때 감사 효율성에 기여하는 것으로 나타났다. 따라서 감사위원회는 내․외부감사기구와의 상호작용을 통해 감사 효율성을 높이는 것이다. [연구의 시사점]본 연구는 감사위원회 활동성이 감사 효과성보다 감사 효율성에 긍정적인 영향을 준다는 새로운 증거를 제시함으로써 선행연구들에 기여하였다.

SOC 도로부문 민간투자사업의 효율성 분석에 관한 연구

백인호,이향숙 대한교통학회 2021 대한교통학회지 Vol.39 No.1

Since the enactment of the Private Investment Promotion Act in 1994, domestic SOC private investment projects have contributed significantly to revitalizing the Korean economy by addressing the government’s fiscal shortage and attracting private investment by promoting creativity and efficiency. So far, no research has been conducted to properly evaluate private investment projects. This study aims to diagnose the efficiency of private investment projects by comparing and analyzing the relative efficiency of private investment projects and public investment projects in the domestic road sector, which have been completed and operated. This study analyzed efficiency using Data Enforcement Analysis (DEA) and derived measures to promote private investment through Importance-Performance Analysis (IPA). As of 2018, 28 public and private investment highways nationwide were analyzed by dividing the efficiency of each project into construction, operation, revenue, and integration efficiency. The efficiency of each highway was calculated through the DEA and the average difference between groups through T-Test was analyzed to compare the efficiency between groups of public and private investment projects. As a result of the T-Test analysis, the average difference between groups of operational and profit efficiency was significant, indicating that private investment projects were more efficient than public investment projects in operational and profit efficiency. This study demonstrated that domestic road private investment projects, which have long been promoted to overcome the limitations of SOC infrastructure financial investment and increase private investment, were efficient in line with the original purpose of private investment projects. In addition, they discussed what activation efforts were needed to revitalize private investment projects that could supplement government finances and facilitate efficient projects. Factors for activation of private investment projects were derived through expert surveys and implications were derived. According to the analysis, the importance score of the activation factors was higher than the satisfaction score, and while experts judged that the factors needed to revitalize the private sector project were important, the satisfaction level of the government policy fell short of that. Through this study, the policy implications include expanding government-announced projects, allowing and expanding private proposals for BTL (Build-Transfer- Lease) private projects, introducing new private investment methods, revitalizing old facilities, and simplifying eligibility investigation procedures. We hope this research result will be used as an important reference for revitalizing private investment projects, and based on this, private investment projects will be activated. 국내 SOC 민간투자사업은 1994년 민간자본유치촉진법 제정 이후 정부의 재정부족을 해소하고 민간의 창의성과 효율성을 도모하여 민간 투자를 유인함으로써 한국경제 활성화에 중요한 기여를 한 것으로 평가되고 있으나, 재정투자에 한계가 존재하여 민간투자사업의 증대를 통한 국가경제 활성화가 필요한 시점이다. 현재까지 민간투자사업에 대한 적정한 평가를 수행한 연구는 없는 실정이다. 본 연구는 건설이 완료되어 운영되고 있는 국내 도로분야 민간투자사업과 공공투자사업의 상대적 효율성을 비교, 분석하여 민간투자사업의 효율성을 진단하고자 하였다. 본 연구는 자료포락분석(data envelopment analysis, DEA)을 이용하여 효율성을 분석하였고, 중요도-만족도 분석(importance-performance analysis, IPA)을 통해 민간투자 활성화 방안을 도출하였다. 2018년 기준 전국의 28개 공공투자고속도로와 민간투자고속도로의 사업별 효율성을 건설, 운영, 수익, 통합 효율성으로 구분하여 분석하였다. DEA를 통하여 각 고속도로의 효율성을 산출하였으며, 공공투자와 민간투자사업의 그룹 간 효율성을 비교하기 위해 T-Test를 통한 그룹 간 평균 차이를 분석하였다. T-Test 분석결과, 운영 및 수익 효율성의 그룹 간 평균 차이가 유의한 것으로 분석되어 운영 및 수익 효율성에서 민간투자사업이 공공투자사업보다 효율성이 높음을 알 수 있었다. 본 연구는 SOC 사회기반시설의 재정투자의 한계를 극복하고, 민간투자의 증대를 꾀하고자 오랫동안 추진되어온 국내 도로분야 민간투자사업이 공공투자사업에 대비하여 민자사업의 본래 취지에 부합하여 효율성을 발휘하였다는 것을 입증하였다. 또한, 정부재정을 보완하고 효율적인 사업추진이 가능한 민간투자사업이 활성화되기 위해서는 어떠한 활성화 노력이 필요한지 논의하였다. 민간투자사업 활성화를 위한 요인들을 전문가 설문조사를 통하여 활성화 요인을 도출하고, 시사점을 도출하였다. 분석결과, 활성화 요인들의 중요도 점수가 만족도 점수보다 높게 나타났으며, 전문가들은 민자사업 활성화에 필요한 요인들이 중요하다고 판단한 반면, 정부정책에 대한 만족도는 거기에 미치지 못한 것으로 확인되었다. 본 연구를 통해 정부고시사업 확대, 임대형(build-transfer-lease, BTL) 민자사업에 대한 민간제안 허용 및 확대, 새로운 민간투자 사업방식의 도입, 노후시설의 민자사업 활성화, 적격성조사 절차 간소화 등 도출된 활성화 요인들을 정책적 시사점으로 제시하였다. 본 연구결과가 민간투자사업 활성화에 중요한 참고자료로 활용되고, 이를 기반으로 민간투자사업이 활성화되는 계기가 마련되었으면 한다.

패션 기업의 운영효율성과 마케팅 활동이 CSR 활동에 미치는 영향

류은정,이기세,안미강 한국세무학회 2023 세무와 회계저널 Vol.24 No.1

This study aimed to clarify the effects of operating efficiency and marketing activities on CSR performance of fashion corporate. This study collected a sample of total 223 companies that can obtain the corresponding data among fashion manufacturing companies listed on KOSPI. The data of the financial statements reported from 2011 to 2019 were analyzed. Correlation analysis and multiple regression analysis were conducted. The first result showed that the operational efficiency of fashion corporate had a positive effect on their CSR activity. Second, as a marketing activity for external stakeholders, advertising expenses had a positive effect on CSR activities, but entertainment expenses had a significant negative effect. Third, as a marketing activity for internal stakeholders, welfare benefits had a significant positive effect on CSR activities, but education and training expenses had no significant effect. Operational efficiency and internal and external marketing activities were identified as determinants of CSR activities of fashion companies. Strategic CSR activities should be considered in relation to another marketing activities for management performance. 본 연구는 패션 기업의 운영효율성과 마케팅 활동이 CSR 활동에 미치는 영향을 밝히고자 하였다. 연구 대상은 2011년부터 2019년까지 상장된 223개의 패션 기업이며, 주설명 변수로는 DEA분석에 의해 측정된 상대적 운영효율성과 내부 및 외부 고객을 위한 마케팅 활동에 대한 비용 변수이고, 종속변수는 CSR 점수이다. 연구 결과는 첫째, 패션기업의 운영효율성은 CSR 활동에 유의한 양(+)의 영향을 미쳤다. 둘째, 외부 이해관계자를 위한 마케팅 활동으로서 광고선전비와 기부금은 CSR 활동에 유의한 양(+)의 영향을 미쳤으며, 접대비는 음(-)의 영향을 나타내었다, 셋째, 내부이해관계자들을 위한 마케팅 활동으로서 복리후생비는 유의한 양(+)의 영향을 미쳤으나, 교육훈련비의 영향은 유의하지 않았다. 이러한 연구 결과를 통해 지속가능경영 및 환경문제 개선에 대한 사회적 요구를 강하게 받는 패션업계의 사회적 책임활동에 운영효율성이 중요한 역할을 하고 있음을 확인할 수 있다. 또한 각 마케팅 활동이 CSR 이행에 차별적인 영향을 주고 있어 다양한 이해관계자를 대상으로 하는 전략적 마케팅 활동이 기업의 지속가능경영에 긍정적 영향을 미칠 수 있도록 다른 마케팅 활동과 연계하여 실행되어야 함을 제시하였다.

A Design of a Wireless Power Receiving Unit With a High-Efficiency 6.78-MHz Active Rectifier Using Shared DLLs for Magnetic-Resonant A4 WP Applications

Hyung-Gu Park,Jae-Hyeong Jang,Hong-Jin Kim,Young-Jun Park,SeongJin Oh,YoungGun Pu,Keum Cheol Hwang,Youngoo Yang,Kang-Yoon Lee Institute of Electrical and Electronics Engineers 2016 IEEE transactions on power electronics Vol. No.

<P>This paper presents a full-CMOS wireless power receiving unit (WPRU) with a high-efficiency 6.78-MHz active rectifier and a dc-dc converter for magnetic-resonant alliance for wireless power (A4WP) applications. The proposed high-efficiency active rectifier with delay-locked loop (DLL) is a highly efficient receiver circuit intended for use in resonant wireless charging applications with a resonant frequency of 6.78 MHz. Each MOSFET of the proposed rectifier is turned on and off based on the ac input voltage. The delay between the ac input current and the ac input voltage due to the delays of internal blocks such as voltage limiter, level shifter, gate driver, and comparator will cause the reverse leakage current, degrading the power efficiency. Thus, the proposed active rectifier adopts the DLL to compensate for the delay caused by internal blocks, which leads to the removal of reverse leakage current and the power efficiency maximization. Moreover, to maximize power efficiency, negative impedance circuit (NIC) is also adopted to minimize switching loss. In the case of dc-dc converter, phase-locked loop is adopted for the constant switching frequency in process, voltage, and temperature (PVT) variation to solve the efficiency reduction problem, especially by heat. This chip is implemented using 0.18 mu m BCD technology with an active area of 3.5 mm x 3.5 mm. When the magnitude of the ac input voltage is 8.95 V, the maximum efficiencies of the proposed active rectifier and dc-dc converter are 91.5% and 92.7%, respectively. The range of ac input voltage is 3-20 V, and the efficiency of the WPRU is about 80.86%.</P>

사회복지전공생의 교과 및 비교과활동이 진로결정에 미치는 영향 연구

김도희(Kim, Do-Hee) 경북대학교 사회과학연구원 2018 사회과학 담론과 정책 Vol.11 No.1

본 연구목적은 사회복지전공생들의 교과활동과 비교과활동이 사회복지효능감을 매개하여 진로결정수준에 영향을 주는지를 밝히는 것이다. 이를 위해 본 연구는 사회복지교과 이해도, 현장실습만족도를 교과활동으로 자원봉사활동만족, 비교과활동수준으로 비교과 활동으로 그리고 사회복지효능감, 진로결정수준의 변수들로 모형을 구성하고, 288명의 사회복지전공학생들에게 설문조사를 하여 응답결과를 통계프로그램 SPSS와 AMOS 20.0으로 분석하여 보았다. 분석결과로는 연구모형은 적합지수에 부합하며, 사회복지교육이해도→사회복지효능감, 자원봉사활동만족도→진로결정수준, 사회복지효능감→진로결정수준, 자원봉사활동만족도→사회복지효능감, 비교과활동수준→사회복지효능감 경로 순으로 유의했다. 사회복지전공생의 진로결정은 자원봉사활동수준, 사회복지효능감, 비교과활동수준에 직접적 영향을 미친다. 교과 및 비교과활동이과 진로결정에도 직접적인 영향을 미치기도 하지만 사회복지효능감을 통해 진로결정에 영향을 미치는 것 역시 검증되었다. 이러한 연구결과를 바탕으로 사회복지전공생의 진로결정수준을 향상시키기 위한 방안을 모색하였다. The purpose of study examined effects of career for undergraduate student studying social work in curricular and extracurricular activities. This study of model was consist of understanding of social work subject , practicum satisfaction , volunteer activity satisfaction, social work efficiency, level of career decision to be related career for undergraduate student studying social work. It was analysed by statistic programs SPSS and AMOS ver. 20.0 based on 206 cases. As result of this study was found following. The path of from understanding of social work subject to social work efficiency was the most significant statistically. Nextly, social work efficiency to level of career decision, from social work efficiency to level of career decision, from volunteer activity satisfaction to social work efficiency and from social work efficiency to level of extracurricular activity was the significant statistically. Also there were direct effect for fives path. Specailly, indirect effect was found path from social work in curricular and extracurricular activities to level of career decision through social work efficiency. Finally this study can be suggested enhancing alternatives for career for undergraduate student studying social work.

은나노 활성탄에 의한 하수 2차 처리수 중의 오염물질 제거 특성에 관 한 연구

선용호(Yong-Ho Seon) 한국생물공학회 2014 KSBB Journal Vol.29 No.5

This study targets the pollutant removal of secondary effluent from final clarifiers in wastewater treatment plant using silver nanoparticles on activated carbon. The removal efficiency and treatment characteristics of pollutant are anlayzed by perfoming experiments using granular activated carbon with silver nanoparticles and ordinary granular activated carbon. The specific surface area of granular activated carbon with silver nanoparticles is smaller than that of ordinary granular activated carbon. However, the removal efficiency of CODMn, T-N and T-P in experiments using activated carbon with silver nanoparticles are higher than that in experiment using ordinary granular activated carbon. That means the case of activated carbon with silver nanoparticles is much better at treatment activity. In addition, activated carbon with silver nanoparticles has antimicrobial activity because there is no microbe on the surface of it after experiments.