재무성과와 ESG경영: 이사회 특성의 조절효과를 중심으로

정우성 한국산학기술학회 2024 한국산학기술학회논문지 Vol.25 No.2

This study aims to analyze the impact of a company's past financial performance and board characteristics on ESG management, and to specifically examine the moderating effect of board characteristics (proportion of outside directors and female directors) on the relationship between past financial performance and ESG management. The study was conducted from 2020 to 2022, focusing on manufacturing companies whose ESG ratings were disclosed by the Korean ESG Standards Authority. Hypotheses were established and empirically tested through regression analysis.The summary of the research findings is as follows. Companies with lower past financial performance tend to exert more effort in improving their current ESG management, whereas companies with better past financial performance seem to focus less on ESG outcomes. It was observed that companies with higher board independence (ratio of outside directors) and diversity (ratio of female directors) tend to have improved ESG performance. However, in terms of the relationship between past financial performance and ESG management, it was found that board independence positively influences ESG performance. This indicates that a company's approach to ESG management can vary based on its past financial performance, and a strategic board composition can contribute to achieving ESG objectives. This study confirms that board characteristics can play a significant role in decision-making related to ESG management and expands the field of research on determinants influencing the performance of ESG management, highlighting its significance.

학습 상태에 기반한 맞춤형 난이도 측정을 위한 척도 설계

정우성 한국융합학회 2020 한국융합학회논문지 Vol.11 No.3

난이도는 학습자가 컨텐츠를 선택하는 중요한 기준 중 하나이다. 하지만, 대부분의 난이도 기준은 컨텐츠 제공자 가 획일적으로 결정한다. 이러한 방식으로는 학습자의 다양한 수준과 환경을 고려한 맞춤형 교육을 지원할 수 없다. 본 연구는 이 문제를 해결하기 위하여 학습자와 컨텐츠의 지식을 정형화하고 일반화한 후, 이를 실험하기 위한 객체 모델과 맞춤형 난이도 척도를 설계하였다. 또한, 이를 검증하기 위한 목적으로 구현한 도구를 이용하여 100개의 음악 교육 컨텐츠와 20명의 학습자를 기반으로 시뮬레이션을 진행했다. 실험 결과는 제안한 방법이 학습 상태와 컨텐츠에서 정의한 지식의 유사도를 이용하여 맞춤형 난이도를 계산할 수 있음을 보여 주었다. 제안한 접근법은 학습 상태와 컨텐츠 에 쉽게 접근할 수 있는 온라인 학습 시스템에 효과적으로 적용할 수 있다. The ‘level of difficulty’ is one of the major factors for learners when selecting learning contents. However, the criteria for the difficulty level is mostly defined by the contents providers. This approach does not support the personalized education which should consider the abilities and environments of various learners. In this research, the knowledge of the learners and contents were formalized and generalized to resolve the issue, and object models, including a metric for personalized difficulty level, were designed in order to be applied for experiments. And then, based on 100 contents for music education and 20 learners, we performed simulations with an implemented tool to validate our approach. The experimental results showed that our method can calculate the personalized difficulty levels considering the similarities between the knowledges from the learning state and the contents. Our approach can be effectively applied to the on-line learning management system which contains easy access to the learning state and contents data.

세법과목의 학업성과와 학습자의 개별적 특성

정우성 한국산업경영학회 2003 경영연구 Vol.18 No.2

본 연구는 세법과목의 학업성과와 학습자의 개별적 특성과의 관계를 실증적으로 검증하며, 학습자들이 세법과목에 대하여 어렵게 느끼는 복잡성 정도를 밝히고 있다. 세법과목의 성적에 영향을 주는 특성요인으로 대입수학능력시험성적, 기수강과목 대학성적, 세법수강경험, 회계학전공, 세법관련자격시험응시계획, 세법과목수강동기, 과목만족도, 성별 등을 포함하였다. 검증결과 대입수학능력시험성적과 성별을 제외하고는 모두 학업성과에 영향을 미치는 것으로 나타났다. 추가적으로 이루어진 세법복잡성에 대한 분석에서는 세법의 복잡성정도가 학업성과에 영향을 미치는 것으로 나타났다. 본 연구는 세법교육에 관한 국내연구가 존재하지 않는 현실에서 탐색적 연구로서의 가치를 지니며, 효과적인 세법교육을 위한 기초적인 정보를 제공해줄 것으로 기대한다.

성층강도 산정을 통한 내만의 Hypoxia 산정

정우성,이원찬,홍석진,김진이,김동명,Jung, Woo-Sung,Lee, Won-Chan,Hong, Sok-Jin,Kim, Jin-Lee,Kim, Dong-Myung 해양환경안전학회 2014 해양환경안전학회지 Vol.20 No.5

본 연구는 반폐쇄성 해역인 마산만을 대상으로 eco-hydrodynamic model을 이용하여 해역의 물리적 구조를 분석하여, 물리적 안정도를 나타내는 수직확산계수를 산정하고, 생태계 모델에 적용하여 그 타당성을 평가하는 것이다. 해역의 물리적 구조는 EFDC모델을 사용하여 구하였으며, 수직 확산계수는 수층간의 밀도차이가 커질수록 감소하도록 산정하였다. 산정된 수직 확산계수를 Stella프로그램을 이용하여 구축한 생태계모델에 적용하여, 용존산소 재현성으로 그 타당성을 평가하였다. 수직확산계수 변화를 추정하여 적용한 모델의 결과는 2008년의 $R^2$값은 0.529~0.700으로 나타났으며, 2009년 $R^2$값은 0.542~0.791로 나타났다. 계산값은 관측값과 유사한 경향을 나타내었으며, 만 내측의 빈산소수괴를 잘 재현하였다. 본 연구에서 적용된 수직확산계수는 해역의 밀도성층과 물리적 안정도를 의미하는데, 향후 폐쇄성 내만해역의 빈산소수괴 발생 예측에 유용하게 활용될 것으로 판단된다. Goal of this study is estimating of validity of calculated vertical diffusion coefficient for Masan bay is semi-enclosed bay by using eco-hydrodynamic model that is used to analysis of physical structure of coastal waters and calculates the vertical diffusion coefficient. physical structure of coastal waters is calculated by EFDC model, vertical diffusion coefficient calculated as the density gradient is bigger, the vertical diffusion coefficient as density gradient is increases, the vertical diffusion coefficient is decreased. Validity of vertical diffusion coefficient estimated by reproducibility of concentration of dissolved oxygen that calculated in ecosystem model is constructed by Stella program. The Results of model in 2008~2009 were $R^2$ value of 2008 is 0.529~0.700 and $R^2$ value is 0.542~0.791. This results were similar to observed data and simulated to hypoxia at that time. The 'vertical diffusion coefficient' represents stratification and physical stable of a water body, and will be useful for prediction of Hypoxia outbreak.

건강보조식품에 의한 호산구성폐렴

정우성,김미옥,유정례,이종후,이재천,정선영,김영리 대한결핵 및 호흡기학회 2010 대한결핵 및 호흡기학회 추계학술대회 초록집 Vol.110 No.-

해상 어류가두리 양식장 생산 및 환경관리 방안 모델링

정우성,홍석진,윤상필,이대인,이원찬,김동명 해양환경안전학회 2022 해양환경안전학회 학술발표대회 논문집 Vol.2022 No.06

經營者의 利益豫測情報 公示動機에 관한 硏究

鄭宇城 釜山 外國語 大學校 1998 外大論叢 Vol.18 No.2

This paper empirically examines the motivation of managers to release forecasts of future annual earnings. Three potential motivating factors were compared for sample of firms that reported forecasts and another sample of firms that did not release this informations. The three factors are : (1) reporting good news, (2) correcting or confirming analysts' forecats, (3) ownership structure. A manager's forecast released when analysts have understimated earnings implies good news. The important of the correction or confirmation of analysts' forecasts was tested by examining the absolute error of analysts' forecasts. Larger absolute errors of analysts' forecasts for reporting firms than for other firms imply that managers' forecasts could be correcting forecasts. Differences in ownership structure represent a third factor potentially associated with the releas of forecasts. The association of ownership strecture with the release of forecasts was tested by examining the percentage of outsider ownership for the reporting and comparison firms. Multivariate tests shows that relative percentage errors and absolute percentage errors of analysts' forecasts are significant. Relative errors and analysts' forecasts are larger for the forecast reporting firms than for the comparison firms, suggesting that managers' forexasts are, on average. However, the evidence is not consistent with the assumption of ownership structure.

세무회계교육의 효율성 제고를 위한 법인세법의 복잡성 분석에 관한 연구 : 상업계고등학교를 중심으로

정우성 부산외국어대학교 교육대학원 2000 敎育論叢 Vol.2 No.-

유전 알고리즘 기반의 음악 교육 학습 경로 최적화

정우성 한국융합학회 2019 한국융합학회논문지 Vol.10 No.2

맞춤형 교육을 위해 학습자에 맞는 학습 경로를 탐색하는 것은 필수적이다. 유전 알고리즘은 해공간이 매우 커서 결정적 방법으로 해를 구하기 어려울 때 타당한 시간 내에 최적해를 찾게 해준다. 본 연구는 유전 알고리즘을 이용하여 200개 코드를 가진 악보 27개를 대상으로 학습자 부담을 최소화하고 단계별 학습량을 균등하게 분산함으로써 학습 효과를 최대화 할 수 있도록 학습 경로를 최적화하였다. 학습 컨텐츠가 27개만 되어도 학습 경로의 순열 크기는 을 넘지만, 본 연구에서 구현한 도구로 평균 20분 이내에 최적해를 구할 수 있었다. 실험 결과는 유전 알고리즘이 다양한 목적의 맞춤형 교육을 위한 복잡한 학습 경로 설계에 효과적임을 보여주었다. 제안한 방법은 다른 교육 도메인에도 활용할 수 있을 것으로 기대된다. For customized education, it is essential to search the learning path for the learner. The genetic algorithm makes it possible to find optimal solutions within a practical time when they are difficult to be obtained with deterministic approaches because of the problem’s very large search space. In this research, based on genetic algorithm, the learning paths to learn 200 chords in 27 music sheets were optimized to maximize the learning effect by balancing and minimizing learner’s burden and learning size for each step in the learning paths. Although the permutation size of the possible learning path for 27 learning contents is more than , the optimal solution could be obtained within 20 minutes in average by an implemented tool in this research. Experimental results showed that genetic algorithm can be effectively used to design complex learning path for customized education with various purposes. The proposed method is expected to be applied in other educational domains as well.

환경친화적 철도시스템 구축을 위한 정책 방안에 대한 소론

정우성,조영민,황신희,김희만 한국철도학회 2006 한국철도학회 학술발표대회논문집 Vol.- No.-

Effective management strategies of railroad environment should be prepared by the systematic management with the environment core technologies from the initial stage of the railroad environment to provide energy-efficient, safe, sound, and environment-friendly railroad service. In addition, the need for the development of railroad environment policy, like the improvement strategies and development strategies of railroad environment, is strongly required to actively prepare for the strengthening of environment regulations and supervision on the railroad environment problems. In this research, we studied the correlations between railroad environment policies and management strategies, and defined the component of environment policies. Moreover, we tried to present the direction of environment policies and mid-/long-term development plans that suit for the characteristics of Korean railroad through investigating the environmental policies of advanced countries.