http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
기업의 사회적 책임과 내부 경영 활동 관계에 관한 연구
한만용,강수진,성중안,최재웅 (사)디지털산업정보학회 2013 디지털산업정보학회논문지 Vol.9 No.4
To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.
IT중소기업 리더의 진정성이 직무 만족에 미치는 영향: 자기효능감의 매개효과를 중심으로
한만용,최재웅 (사)디지털산업정보학회 2014 디지털산업정보학회논문지 Vol.10 No.2
This research attempts to see the phenomenon that how job satisfaction formulate throughthe analysis of structural relationships between the degrees of authenticity, self-concept,self-efficacy and organizational goals and objects. The survey collected questionnaires of the authentic leadership, self-efficacy and jobsatisfaction. 152 numbers of samples are collected for survey to observe empiricalrelationships, causal and correlation, for elucidating respected structural equation model. Structural equation modeling was carried out to explore the relationship of authenticleadership, self-efficacy, and job satisfaction. The mediation model posits that self-efficacymediate the linkage between authentic leadership and job satisfaction. The result of thisresearch indicates the positive impact of authenticity may not affect job satisfaction. As muchleader authenticity affects positive impact to self-efficacy which is individual identity, theleader should invest them to foster the authenticity. In other words, authentic leadership onjob satisfaction of subordinates is not directly affected. In order to increase job satisfaction ofsubordinates, leaders should be focused to raise self-efficacy.
한만용,이장명 대한전자공학회 1997 전자공학회논문지SC (System and control) Vol.s34 No.10
This paper introduces a methodology of the precise control of a mobile/task robot using visual information captured bythe camera attached at the hand of the task robot. The major problem residing in the precise control of mobile/task robot is providing an accurate and stable base for the task robot through the precise control of mobile robot. On account of uncertainties on the surface, the precise control of mobile robot is not feasible without using external position sensor. In this paper, the methodology for the precise control of mobile robot is proposed, which recognizes the position of mobile robot using the camera attached at the hand of the task robot. While the task robot is approaching to an assembly part, the position of mobile robot is measured using the line correspondence between the image capturesd by the camera and the real assembly part, and using the kinematic transformation from the hand of the task robot to the mobile robot. To verify the solidness of this method, experimental data for the measurement of camera position/orientation and for the precise control of mobile robot using measurement are shown.
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%.
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.