다각화전략과 이익조정에 관한 연구

김윤태(Kim, Yoon-Tae),라기례(Ra, Gi-Rye) 대한경영학회 2013 大韓經營學會誌 Vol.26 No.8

종교에 대한 경제학적 접근의 선교적 적용

김윤태(Yoon Tae Kim) 한국선교신학회 2013 선교신학 Vol.32 No.-

The purpose of this study is to examine the applicability of the economic approach to mission studies. In fact, the economic approach to religion was already attempted by some sociologists and economists. Sociologists noticed the phenomenon of marketization in religion and explained it in terms of the theory of secularization. According to this theory, modernity causes a plurality of worldviews, which in turn reduces religion to a private sphere. As religion becomes a matter of choice, religious decline, they argue, will be inevitable. Since the middle of 20th century, however, they have confronted with a somewhat unexpected situation. Namely, religious resurgence in secularized societies. Contrary to their expectation, not only Islam but also evangelical churches have grown remarkably all over the world. Furthermore, scholars have observed that neo−liberalism and free trade also in the late 20th century have been influencing the marketization and privatization in public services, such as law, education, health care, and even religion. All these unexpected situations have requested a new paradigm in religious studies. After all, the so−called new paradigm thinkers attempted to explain all these issues in terms of the economic approach. They concluded that the decline of religion, has nothing to do with secularization. To explain the resurgence of religion in the modern period, furthermore, they have shifted their interest from the demand side to the supply side of religion. For them, religious competition and plurality do not decrease religious vitality; rather, they increase it. To deduce this conclusion, they have used two main key concepts: 1) rational choice theory and 2) religious market model. The former theory assumes that people act rationally to maximize their self−interest. This applies equally to choices about religion. After evaluating costs and rewards, people decide what religion they will choose. Of course, religious organizations also act rationally in order to increase their membership and maximize their interests. After all, religious deals between religious buyers and suppliers establish religious market. Religious market model has been developed from this context. Then, is it possible to adopt above perspective and theories in mission studies? Simply, we may assume two different positions: 1) positive and 2) negative. The former position considers economic theories in a positive light, focusing on the phenomenon of marketization in mission. In many cases, competition with other religions or among Christian denominations often drive a mission field to a market context. In this context, people choose this religion or that denomination rationally just as they do when choosing a car or buying a computer. To meet their needs and attract more believers, missionaries use various strategies just as commercial firms do. Viewed in the light of economics, the natives and missionaries may correspond to the demand and supply side; religion or denomination can be considered as a religious product or brand. In mission studies, this economic approach will be useful in mapping out the mission strategy. Especially, the religious market model of this approach is very helpful in grasping religious terrain, religious market structure, and degree of government regulation of religion in the mission field. Furthermore, the economic approach can contribute to the study of denominationalism or ecumenics as well in a different angle. For instance, while theologians and missiologists see these issues in terms of ideology or theology, economists of religion see them in terms of a kind of religious cartel or spin−off. This perspective can give mission studies different but more effective insights regarding denominational split or unity. On the contrary, others may have a negative position to adopt the economic approach in mission studies.

항공사 e-서비스가 고객 만족도에 미치는 영향

김윤태(Yoon-Tae Kim) 한국콘텐츠학회 2009 한국콘텐츠학회논문지 Vol.9 No.6

인터넷과 정보통신기술의 발달과 보편화로 각 업계에서는 고객의 편의증진과 함께 업무자동화 및 간소화로 비용을 절감할 수 있는 기회 요인이 되고 있다. 이로 인하여 e-비지니스에 대한 관심이 점차 늘어나고 있으며 항공사는 다양한 분야의 e-서비스를 개발적용하고 있다. 전자항공권(e-ticket)은 이미 모든 항공사에서 전면적으로 실시하고 있으며, 고객이 직접 인터넷을 통한 발권 비율이 증가하고 있어 항공사는 여행사에게 지불하는 수수료를 절약하여 이를 다시 항공권 가격을 인하하거나 추가수입에 적용하고 있다. 항공사 서비스 가운데 가장 긴 시간을 할애하는 기내서비스 가운데 무선 인터넷과 통신 그리고 오락에 적용하는 e-서비스는 항공사가 타 항공사와의 경쟁력을 높이기 위하여 서비스를 개발하고 있다. 무선주파수 인식기술인 RFID는 여객운송서비스 가운데 수하물의 분실과 파손방지를 위하여 적용하고 있으며 앞으로 다양한 서비스에 적용할 것이다. 이에 본 연구는 항공사 승객이 경험한 e-서비스요인에 따른 재구매의도와 추천의사 그리고 전체만족도에 대한 영향관계를 밝혀 업계에 도움이 되는 시사점을 찾고자 하였다. 결과로 항공사의 e-서비스는 전체 만족도에 영향을 주지만 재구의도와 추천의사는 예약발권 e-서비스만이 영향을 미치는 것으로 나타났다. With the development and generalization of internet and information technology, airlines has tried to reduce their business expenses and commissions to travel agencies and enhance service qualities through service automation and simplification, such as internet booking and ticketing, self check-in, in-flight internet and RFID for checked baggage. The statistical techniques conducted for this empirical analysis are frequency analysis, reliability analysis, factor analysis, confirmatory factor analysis and multiple regression analysis. This research has tried to examine factors of airline e-services that influence on recommendation re-purchase intention and satisfaction. Results has found that only on-line reservation and ticketing factor had significant effect for recommendation and re-purchase intention and all e-service factors produced significant effect to total satisfaction. It was also recommend that airlines have to provide easy and more familiar e-service system to their passengers to deliver better services.

국내 저비용 항공사 이용승객의 안전에 관한 인식 연구

김윤태 ( Yoon Tae Kim ),신찬호 ( Chan Ho Shin ) 한국항공운항학회 2007 한국항공운항학회지 Vol.15 No.4

This paper examines the safety perception of passengers on low cost carriers which has made several accidents and incidents at the early stage of their business. The concept of low cost carrier is becoming more important to airline industry in Korea. This study achieves the first selecting attribute among airline service factors on domestic flights and try to indicate that how much the passengers trust in the safety of low cost carriers. It is also sets the comparative safety awareness between low cost carriers and two full service national carriers in domestic market. The safety perception of aircraft type can be a major factor for LCC choice in Korea due to frequent accidents and incidents for last two years. More than 60% of LCC passengers have increasingly considered the safety after recent accidents. The low cost airlines` images of the passengers showed that the first image of the LCC was the fare and the second image was safety. This study indicates that most of the LCC travelers will use the international low cost airlines when LCC extend their destination to adjacent countries. For the accomplishment of the low cost carriers` competitiveness in domestic market, they have to try to get rid of bad image for safety and pay extra attention to find out better services other than the safety and develop other strategies to compete against existing full service carriers.

회계정보의 불확실성 및 성격변수가 협상에 미치는 영향

김윤태(Yoon-Tae Kim),정재을(Jae-Eul Jung) 한국산업경영학회 2007 경영연구 Vol.22 No.2

  본 연구에서는 회계정보에 의해 유발되는 불확실성(2차 위험)과 협상자의 성격변수(통제의 원천)가 협상에 미치는 영향을 실험실연구방법을 통해 실증적으로 분석하였다. 즉, 협상자에게 불확실한 회계정보가 제공될 경우에는 그에 대한 위험 프리미엄을 요구하므로 협상자의 요구수준과 협상비용이 높아지게 된다는 가설을 검정하였다. 또한 협상은 협상자들 사이의 인적 교류에 의한다고 할때, 서로 간에 상당한 상호작용이 있게 되므로 협상과정 및 결과는 협상에 참여하는 사람들의 태도를 포함하는 개인적 변수에 의해서도 영향을 받을 것이라는 점에서 협상자의 성격(통제의 원천)이 협상에 영향을 미칠 것이라는 가설을 검정하였다. 분석결과에 따르면 회계정보에 의해 유발되는 불확실성과 성격변수는 공급자의 초기제안, 공급자와 구매자 사이의 초기제안 간격, 최종협상가격에 영향을 미치고, 불확실성은 현금지출 협상비용의 대리변수라 할 수 있는 협상시간 및 협상 제안수에도 영향을 미칠 수 있음이 밝혀졌다. 회계정보의 불확실성은 회계정보시스템의 정교성에 의해 결정된다는 점에서 본 연구의 결과는 회계정보시스템의 선택이나 설계와 협상담당자 인적배치의 관점에서 시사점을 줄 수 있다.   This study empirically analyzes that the properties of accounting information (the degree of uncertainty inducing) and personality(locus of control) of negotiator can have influences on the bargaining costs (risk premium and the time and efforts required to reach agreement on a contract).<BR>  The results show that the uncertainty(second-order risk) and personality of negotiator can have influences on the bargaining cost represented by proxy variables like the initial offer by seller, interval between initial offers of seller and buyer, final negotiated price. And the results also show that the uncertainty can have influence on the out-of-pocket bargaining costs like negotiation time and the number of offers. The facts that reduction of uncertainty can decrease the bargaining costs and more elaborate accounting system requires additional cost suggest that uncertainty can help explain the choices firms make in designing and operating their accounting information system. And the fact that personality can have influence on the bargaining suggests that firms should consider personality in the assignment of negotiators on the important bargaining.

Flexible Duplex 통신의 PoC를 통한 자가 간섭 및 비선형성 분석

김윤태(Yoon Tae Kim),김용휘(Yong Hwi Kim),채찬병(Chan Byoung Chae) 한국통신학회 2023 한국통신학회 학술대회논문집 Vol.2023 No.6

人力資源 確保를 위한 政策課題

金潤泰(Kim Yoon Tae) 한국인구학회 1979 한국인구학 Vol.2 No.1

1. It is imperative that the policies dealing with human resource in Korea have a new direction in view of the fact that the international economic order is undergoing a profound change. 2. The focus of population policy should be placed on the issues of improving human capital qualitatively, population distribution, and the effective use of human resources. It should be pointed out that in dealing with population problems, the issues associated with the population size should not be confused with those of labor. Some have mistakenly viewed the localized shortage of labor as a result of the insufficient size of population for Korean industries. These people, therefore, have advocated the abolition of family planning activities. They should recognize that the labor shortage problems have been caused not by the insufficient number of people but the mismatch of the skill-mix demanded and offered. In the past, the labor has been the most inexpensive input for production in Korea. However, in the future and to some extent at present, labor has become the most scarce and expensive input for production. Thus, the labor shortage problems should be solved by the mechanization and automation of production processes of industries as other more developed countries have done in the past. In conclusion, the labor shortage problems have been caused by the temporal mal distribution of labor in terms of skill-mix and location and they are not the results of an insufficient number of population. In this connection, it should be pointed out that Korea has a vast reservoir of manpower in women. In order to maintain the current rate of economic development, it is imperative that female participation in all aspects of economic activities should be increased continuously. In improving human capital, there is an on-going debate whether emphasis should be placed on formal education or on the job training. This debate neglects the fact that education is not only for improving the earning power of the students but also to improve their knowledge for the sake of knowledge. The manpower policy should aim at closing the gap between the skill-mix of labor sought by the industries and that offered by the population by improving the quality of population. Therefore, family planning should emphasize the maternal and child health including the children enrolled in elementary schools. The investment in health should focus on improving the health of infants and children from embryo to those of six years or less where the investment is expected to have the biggest payoffs. Furthermore, the investment in health should not be made solely for the purpose of improving the earning power of the people but also for the improvement of the quality of life in general. Finally, I would like to propose that the Population Association of Korea publishes its official dictionary of terminology. During the discussion in this seminar, I have noticed a wide range of meanings attached to various terminologies. For example, there has been confusion as to the exact meaning of words such as human resources, human capital, manpower, labor power, etc.

간암 세포주에서의 豨薟의 Apoptosis 유도와 기전

김윤태(Yoon Tae Kim),이헌재(Heon Jae Lee),김길훤(Gil Whon Kim),신흥묵(Heung Mook Shin) 한의병리학회 2005 동의생리병리학회지 Vol.19 No.3

Analysis of Traffic Access Control in ISDN

Kim Yoon Tae(김윤태),Kim Jae Yeol(김재열) 한국통신학회 1989 한국통신학회 학술대회논문집 Vol.1989 No.11

자기주식취득과 회계이익의 정보효과: 재량적 회계선택 중심으로

김윤태 ( Yoon Tae Kim ),서정욱 ( Jeong Wook Seo ) 한국회계학회 2005 會計學硏究 Vol.30 No.-

본 연구는 자기주식 취득기업이 그렇지 않은 기업에 비해 재량적 회계선택이 심하다는 것과 이에 대한 시장반응을 실증하기 위하여 2개의 가설을 설정하고 이와 일관된 증거를 제시한다. 가설 1은 자기주식을 취득하는 기업은 그렇지 않은 기업에 비하여 재량발생의 절대값이 더 클 것이라는 것이고 가설 2는 자기주식 취득기업과 그렇지 않은 기업에 있어 재량발생에 대한 주가반응이 차이가 있다는 것이다. 이러한 가설을 검증하기 위하여 자기주식 취득이 허용된 1994년부터 2002년까지 기간동안560개의 상장제조업에 속한 기업을 대상으로 분석하였고 검증결과의 내적타당성을 높이기 위하여 |OCF|, |TAt-1|, SIZE, DEBT, RISK와 산업더미(I)의 변수를 포함하였다. 본 연구의 결과를 요약하면, 가설 1과 가설 2와 일관된 증거를 나타내는데 자기주식 취득기업이 그렇지 않은 기업에 비해 재량발생의 절대값이 더 크며, 이러한 재량발생의 시장반응계수가 더 작게 나타났다. 이 결과는 자기주식 취득기업이 재량적 회계선택 행위가 심하고 그러한 행위에 대해 시장이 상대적으로 사적ㆍ우위적인 동기보다는 기회주의적인 동기의 발현으로 평가하고 있음을 제시한다. 이는 정보신호 동기와 대치되고 허위정보 신호동기를 지지하는 결과이다. 본 연구는 자기주식 취득기업에 있어 재량발생에 대한 시장반응을 통해 자기주식 취득기업에 있어 재량적 회계선택에 대한 투자자들의 반응을 검증함으로써 자기주식 취득기업의 정보효과 중 일부(재량발생의 시장반응)를 실증하는데 하나의 논리와 방법론을 제시한 연구로서 의미가 있다하겠다. This study empirically investigates the fact that manager` discretionary accounting choices are higher for firms that repurchase their own stocks (treatment firms) than for firms that do not repurchase their own stocks(control firms), and the market response. In particular, the study tests two related hypotheses: Hypothesis 1 is that the absolute of discretionary accruals are higher for treatment firms than for control firms; hypothesis 2 is that the market response to discretionary accruals in treatment firms and control firms is significantly different. Manager`s discretionary accounting choices can be measured by discretionary accruals. and Whether discretionary accruals arise from manager`s opportunistic behavior or attempt to signal inside superior information inference from market assessments. The sample of this study consists of 560 manufacturing firms listed in the Korean Stock Exchanges from 1994 to 2002. To increase internal validity of the study, we include these variables: |OCF|, |TAt-1|, SIZE, DEBT, RISK and I(industry dummy) in regression analysis. The results of this study are as follows. First, with regard to hypothesis 1, the absolute of discretionary accruals is higher significantly for treatment firms than for control firms. Second, the market response to this discretionary accruals shows a statistically negative relationship. These results are consistent with the fact that a manager`s discretionary accounting choices are higher for treatment firms than for control firms, which infers that market assess manager` opportunistic behavior than signal inside superior information.