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      • KCI등재후보
      • KCI등재

        재무비율을 이용한 부실기업과 건전기업에 관한 연구

        남형우 ( Hyung Woo Nam ) 단국대학교 융합사회연구소 2008 공공정책과 국정관리 Vol.2 No.1

        This study investigates is to compare CAR (CAR: cumulated abnormal return) between well-managed companies and poorly-managed companies to see. In addition, a couple of financial ratio analysis are done to identify causes of CAR difference. Based on manufacturing companies (Group A), which were put on the watch list for government management between 1996 and 2005, are selected for this study, while other 45 well-managed manufacturing companies (Group B), which are similar with Group A in their industry type and asset size, are selected for comparison. Analysis is done on a monthly basis from 36 months prior to insolvency to insolvency. For analysis, t-test and Wilcoxon signed rank test are done. The result of analysis is as follows: 1) CAR and 0 (zero) of poorly-managed companies shows a significant difference for the most of analysis period. 2) there is no significant difference in CAR between poorly-managed companies and well-managed companies for the most of analysis period. However, CAR of well-managed companies are 5% and 1% higher than that of poorly-managed companies 1 month prior to insolvency and the time of company getting insolvent respectively, showing a significant difference. There is no significant difference for the rest of period, because 1) the management of poorly-managed companies took profit-boosting measures. 2) the Korean economy as a whole was in financial difficulties. 3) poorly-managed companies did a window-dressing settlement of accounts - reducing debt ratio, over-appropriating assets, etc. -, resulting in exaggeration of figures in financial reports, which in turn serves as a basic info investors use to make their investment (Functional Fixation).

      • KCI등재

        준정부기관의 재무적 특성과 조직성과간의 상관관계 연구

        남형우(Nam Hyung-Woo) 한국국제회계학회 2012 국제회계연구 Vol.0 No.41

        This study is for preparing the analytical base in order to improve acceptable quality of an organization performance evaluation with actual analysis such as history & size of quasi-governmental agencies, financial soundness, and performance evaluation on the organization which influence the organization of quasi-governmental agencies and performance evaluation. According to the results of the actual analysis by Public Institution ALIO(All Public Information in One) System of the Ministry of Strategy and Finance in 12, 2010 on the history & size of the institution, financial soundness, and performance evaluation result from 2007 to 2009 in 53 quasi-governmental agencies out of 284 public institutions the result of sales size and organization performance evaluation did not appear to show statistical significance an organization performance evaluation result measured by independent variable with a founding year, a property size, executive & staff members, debt ratio, net profit during the term, however, appeared to have statistical significance. In other words, while a founding year of institution, the number of executive and staff members, debt ratio, and current net income appeared to have statistical significance in case of quasi-governmental agencies. The political meaning of this study is that we need to improve and operate the management evaluation system such as the development of qualitative indicators related to size of the institution & financial soundness through the analysis on factors influencing size of the institution & financial soundness in order to enhance the acceptable quality of management evaluation in public institution, since size of the institution & financial soundness especially has a positive influence on organization performance evaluation.

      • KCI등재

        전통가로경관의 건축적 특성과 보존적 재생 방향에 관한 연구

        남형우(Nam, Hyung-Woo) 한국도시설계학회 2010 도시설계 : 한국도시설계학회지 Vol.11 No.1

        도시개발에 있어서 오랜 전통을 갖고 있는 많은 장소가 전통성을 상실하여 시간적 연속성을 찾아 볼 수 없게 된 경우가 많다. 따라서 본 연구에서는 전통 가로공간을 도시의 보존 가치로 인정하여 도시재생을 위한 매우 중요한 요소 중 하나임을 전제로 약사천의 가로공간 특성과 가로변 건축물의 특성을 조사하여 전통적 요소를 함유하고 있는 보존적 도시재생의 방향 정립과 도시계획의 개선을 위한 기초적 자료 제공이 목적이다. 현황조사 및 분석결과를 통해 도출된 전통가로의 도시재생 요소는 경관적인 측면에서는 전체적으로 안정적이며 활력적인 면에서는 변화감이 부족한 단순한 가로경관을 보이고 있으며 정적이고 균형되어 있다. 건축적 특성에서는 60년대에 집단적으로 생성된 후생주택이 전통가로의 보존이 필요한 요소로 조사되었다. 특히, 하천제방과 일체화된 Down Step된 건축물로 형성된 자연 순응형 경관이 특징적으로 나타났다. 이러한 요소들의 적극적 활용을 통한 정량적인 Renewal 개념이 아닌 전통가로경관의 문맥을 연장하기 위한 정성적인 Revitalization개념의 접근이 필요할 것으로 판단된다. Many places have lost their traditional characteristics by reckless urban development without consideration of time continuity. The purpose of this study is to offer a plan for the traditional style street in the city where tradition should be preserved efficiently. Environmental Improvement in that district is the appropriate way to make it more attractive places. Based on the study, urban revitalization elements seem to be stable from the landscape perspective. In terms of vitality they appear to be simple, static, and balanced despite of lacking diversity. Architectural features created by the collective welfare housing in the 60"s were found to be necessary element for the preservation of the tradition of Chun Cheon. Especially Down Step house complying with the river bank is another example of natural adjustment to natural environment. Through the use of these elements, it is a crucial attitude to converting quantitative oriented approach to qualitative oriented approach in urban revitalization.

      • KCI등재

        외국의 정부회계제도에 관한 연구

        남형우(Nam, Hyung Woo) 글로벌경영학회 2006 글로벌경영학회지 Vol.3 No.1

        Currently the most important previous decision of the Government and the public institution’s innovation which progress in our country is changing of accounting system. The Governmental accounting is not sufficient for measuring device which evaluates the result; so introduction of double-entry bookkeeping was driven as the most significant task by means of Governmental accounting’s reform plan of principal advanced nations. Likewise our country is needed to introduce as soon as possible double-entry bookkeeping system into the Governmental accounting. An example of introduction to double-entry bookkeeping of advanced nations, it takes average 10 years and generally accessed step by step. Phase double-entry bookkeeping account system in is the commonly accessed way in EnglishㆍAmerican family including England and Continental family like France and Spain. The result of this study showed that as we examine the actual condition of foreign accounting system, in the U.S. integrate financial report has adopted the accrual basis and fund report has chosen the revised accrual basis due to development of the Governmental accounting. In England and New Zealand both budget accounting and financial accounting have adopted the accrual basis. Meanwhile in Japan the cash basis has adopted, however some local government has made a financial statement public according to double-entry bookkeeping. In Germany both budget accounting and financial accounting has chosen the cash basis. In France the financial statement has made out according to the revised accrual basis and reform of accounting system is under propulsion in order to introduce fully accrual basis accounting system. Now Korea is going ahead with a model business for introducing totally double-entry bookkeeping accrual basis accounting system to local government from 2006. This is seen as the reform of accounting system which spread and popularize in every public institution by constructing computerizable information system of Government accounting standard, executing tentatively to some local government, and supplementing the problems. Korea expects the effect on result evaluation, effective assets and debt management according to new accounting system.

      • KCI우수등재
      • Lock shape ITO전극을 가지는 AC PDP의 방전특성연구

        최용석(Yong-Suk Choi),남형우(Hyung-Woo Nam),위성석(Sung-Suk Wi),송인철(In-Cheol Song),옥정우(Jung-Woo Ok),김동현(Dong-Hyun Kim),이해준(Hae June Lee),이호준(Ho-Jun Lee),박정후(Chung-Hoo Park) 대한전기학회 2009 대한전기학회 학술대회 논문집 Vol.2009 No.7

        AC PDP는 다른 디스플레이들에 비해 높은 소비전력과 낮은 발광효율에 대한 문제를 가지고 있다. 이러한 문제를 해결하기 위해 본 연구에서는 기존의 Stripe shape ITO(Indium Tin Oxide)전극구조에서 Lock shape ITO전극구조를 제안하였다. 이 구조는 long gap을 가진 Square형태의 전극구조에 'ㄱ'형태의 점화전극을 추가한 구조로, 소비전력을 줄이기 위해 전극면적을 줄이고, discharge current를 제어 하였다. 또한 점화전극 구조에 의해 늘어난 gap으로 인한 방전개시전압 상승을 줄 일수 있었다. 실험은 Stripe shape ITO구조와 Lock shape ITO의 전극구조들로 구성되어 있는 Test Panel을 직접 제작하여 방전개시전압, 휘도, 소비전력, 발광효율을 측정하여 그 특성들을 비교하였다. 그 결과 제안된 전극구조에서의 소비전력은 reference 구조에 비해 최대 18% 감소하였고, 발광효율은 최대 13% 상승을 함을 보였다.

      • 정형물리치료 실기능력 향상을 위한 ADDIE(Analysis, Design, Development, Implement, Evaluation) 혼합학습 모형 개발 및 효과

        허진강 ( Jin-gang Hur ),이주상 ( Ju-sang Lee ),우지혜 ( Ji-hea Woo ),남형우 ( Hyung-woo Nam ) 한국고등직업교육학회 2010 한국고등직업교육학회논문집 Vol.11 No.2·3

        The purpose of this study is to see if students orthopedic physical therapy skill is improves when they use the ADDIE blended learning program that is combined with the existing instructor-led lessons which are based on e-learning and video lessons with the advantages of on and off-line courses. The instructor-led course group is organized with 24 students from March 2 to June 19 in 2008, and the ADDIE blended learning program group is organized with 27 students from March 2 to June 19 in 2009. Two groups are tested by the results of orthopedic physical therapy practical learning and course evaluation to compare the practical learning achievement and course satisfaction. The ADDIE group is significantly increased than the instructor-led group about the course preparation, the course content appropriacy, the students' understanding, the assignment quantity, the fair evaluation, and the course satisfaction in the comparative analysis of the course evaluation result differences(p <.05). According to the comparative analysis of orthopedic physical therapy practical evaluation result differences about our each body part, the ADDIE group is also significantly increased than the instructor-led group about pelvic, lumbar, thoracic, and cervical practical skills(p <.05).

      • 요추관 협착증 환자에서 단순 요추방사선 촬영의 진단적 가치에 관한 통계학적 연구

        남형우,이동배 충남대학교 의과대학 지역사회의학연구소 1986 충남의대잡지 Vol.13 No.1

        To evaluate the diagnostic advantages of simple lumbar X-ray and clinical features on the lumbar canal stenosis patients, we conducted the study upon the 40 lumbar canal stenosis patients, who were treated at the department of neurosurgery in a general hospital in Seoul, from January 1980 to October 1984. The results of the study were as follows: 1. Of the total 40 patients, the sex ratio was nealy 1, most patients were over forty, and 62.5% of them have been suffered from illness more than one year. 2. Main symptoms and signs were radiating leg pain, backward bending limitation, intermittent claudication motor weakness, in that order. 3. The frequent narrowing vertebral level was L_4~5, as 85.0%. 4. On simple lumbar X-ray, the anteroposterior of spinal canal was 4mm in diameter shorter in patient group, contrast with normal control group. But that was 3mm shorter in interpedicular distance. The difference of diameter and distance were statistically significant. 5. The main myelographic findings were complete and almost complete block, the levels were the site disc space.

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