• Title/Summary/Keyword: 경영권 통제

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A Study on The Effect of Bargaining Power on Partnership, Information Quality, and SCM Features (기업 주도권이 파트너십과 SCM 특징에 미치는 영향에 관한 연구)

  • Chang, Hwal-Sik;Choi, Yoo-Jung
    • Management & Information Systems Review
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    • v.34 no.5
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    • pp.171-189
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    • 2015
  • On the SCM network, there are two type of company, the one which has the powerful position in the decision process is called the leader, and the other company which reacts to the leader's decision is called the follower. This relationship structure effect on the partnership. Therefore this study suggested a research model which would explain the relationship among the bargaining power, partnership, information quality, SCM features. The 116 sets of data collected, which companies use SCM, were tested against the model using SPSS 23 and smartPLS 3.2.3. The results of this study are as follows. First, Bargaining Power had an effect on Influence, Partnership, Information Quality. Second, Influence didn't have an effect on the Partnership and Information Quality. Third, Partnership had an effect on the Information Quality and SCM Flexibility, Agility, Uncertainty Control. Forth, Information Quality had and an effect on the SCM Flexibility, Agility.

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The Effects of Compensation System Quality on Compensation System Satisfaction and Work Efforts (보상시스템의 질이 종업원 보상시스템 만족도와 노력투입에 미치는 영향)

  • Shin, Sung-Wook
    • The Journal of the Korea Contents Association
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    • v.9 no.9
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    • pp.313-324
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    • 2009
  • This study purposes to analyze how the level of compensation system qualify(transparency, fairness, controllability) affects the satisfaction of employee concerned with compensation system and work efforts. To test above mentioned objectives, i conduct using the survey data directly survey and e-mail to the MBA students of university located In southeastern korea and analyze using the structural equation model. The results of this paper are as follows. First, the analysis results demonstrate a positive relationship between the level of compensation system qualify and the satisfaction of employee concerned with compensation system. Second, the level of compensation system quality positively affects employee' work efforts. Thirdly, the satisfaction of employee concerned with compensation system also positive effects on work effort. The above results mean that if the level of compensation system quality is higher, employee are satisfied with the compensation system, and increase the level of work effort.

The Effect of Internal Control Weaknesses on Book-Tax Difference (내부회계관리제도의 취약점이 회계이익과 과세소득의 차이에 미치는 영향)

  • Yu, Soon-Mi;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.30 no.3
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    • pp.169-190
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    • 2011
  • Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

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Focusing on the effect of shareholder voting rights (Say on pay) on CEO compensation (경영진 보수에 대한 주주 투표권(Say on pay)의 효과를 중심으로)

  • Cha, Jeong-Hwa;Lee, Eun-Ju
    • Journal of Digital Convergence
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    • v.20 no.1
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    • pp.119-127
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    • 2022
  • In order to analyze the effect of strengthening the disclosure of remuneration for high-paid workers among the measures to improve the governance structure of financial companies by the Financial Services Commission in 2018, this study demonstrated the compensation system, management performance, and improvement of governance for Korean financial companies from 2015 to 2020. Analysis was performed. As a result of the empirical analysis, it was found that financial companies after 2018 decreased the employee compensation disparity and the majority shareholding ratio, while the stock performance and foreign ownership ratio increased. This study has the greatest contribution in that it is the first domestic study to verify the effect of applying the so-called Say on Pay, which discloses management's remuneration and allows shareholders to check its appropriateness through voting.

The Effect of the fit between Innovation Strategy and Company Characteristics on Innovation Performance (혁신전략과 기업특성 간의 적합성이 혁신성과에 미치는 영향)

  • Shin, Sung-Wook;Choi, Won-Ju
    • Management & Information Systems Review
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    • v.37 no.3
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    • pp.131-145
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    • 2018
  • The purpose of this study is to analyze the effect of the fit between innovation strategy and firm characteristics on innovation performance. We conducted surveys for venture companies in the Southeast region, The results of multiple regression analysis based on 135 questionnaires are as follows : First, the higher the fitness between innovation strategy and social network level, the higher the innovation performance. Second, the higher the fitness between innovation strategy and management control system level, the more positive effect on innovation performance. Finally, the higher the fitness between innovation strategy and innovation culture, the higher the innovation performance. This result implies that the enterprise characteristics should be designed and operated in accordance with the innovation strategy implementation.

A Case of Developing Performance Evaluation Model for Korean Defense Informatization (국방정보화 수준평가 모델 개발 사례)

  • Gyoo Gun Lim;Dae Chul Lee;Hyuk Jin Kwon;Sung Rim Cho
    • Information Systems Review
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    • v.19 no.3
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    • pp.23-45
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    • 2017
  • The ROK military is making a great effort and investment in establishing network-centric warfare, a future battlefield concept, as a major step in the establishment of a basic plan for military innovation. In the military organization level, an advanced process is introduced to shorten the command control time of the military and the business process is improved to shorten the decision time. In the information system dimension, an efficient resource management is achieved by establishing an automated command control system and a resource management information system by using the battle management information system. However, despite these efforts, we must evaluate the present level of informatization in an objective manner and assess the current progress toward the future goal of the military by using objective indicators. In promoting informatization, we must systematically identify the correct areas of improvement and identify policy directions to supplement in the future. Therefore, by analyzing preliminary research, workshops, and expert discussions on the major informatization level evaluation models at home and abroad, this study develops an evaluation model and several indicators that systematically reflect the characteristics of military organizations. The developed informatization level evaluation model is verified by conducting a feasibility test for the troops of the operation class or higher. We expect that this model will be able to objectively diagnose the level of informatization of the ROK military by putting budget and resources into the right place at the right time and to rapidly improve the vulnerability of the information sector.

Business relocation grant policies and manufacturing establishments' relocations to non-Seoul metropolitan areas (기업의 지방 이전 보조금 지원 제도와 관련한 수도권 제조업체의 비수도권 이동 확률 변화 분석)

  • Yi, Yoojin;Kim, Euijune
    • Journal of the Korean Regional Science Association
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    • v.33 no.3
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    • pp.61-78
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    • 2017
  • Among several policies for industrial decentralization introduced since the 1960s, business relocation grant policies put a heavy financial burden on central and local governments. This study investigates the change in the likelihood of manufacturing establishments' relocation to the non-SMA associate with the change in business relocation grant policies. Using the mining and manufacturing survey data from 1996 to 2014, manufacturing firms' relocation decision model in nested logit structure was estimated. The data showed that the proportion of movements from the SMA to the non-SMA significantly increased after the introduction of the grant policies. However, estimation results of firms' relocation decision model indicated that the likelihood of firms relocating from the SMA to the non-SMA decreased after the introduction of the grant policies. In particular, firms' likelihood to move into the rural regions is even lower in the period of the grant extension. This suggests that increasing rate of relocations toward the rural regions may have been driven by the growing advantage of rural locations, such as low land rent and improvement in market accessibility, rather than the grants per se. This implies that the alleviation of physical and environmental constraints of the rural regions and the creation of business friendly environment such as easy access to premises at reasonable prices and strengthened linkage with the SMA, rather than simple provision of business relocation grants, needed to attract businesses in the rural regions.

Moderating effects of perceived behavioral control on the relationships among exhibition sales promotions and purchase intention (전시회 판매촉진 활동이 지각된 행동통제의 조절효과와 구매의도에 미치는 영향연구)

  • Kim, Hyun Su;Kim, Mi So;Kim, Chul Won
    • Korea Science and Art Forum
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    • v.31
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    • pp.105-118
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    • 2017
  • The purpose of study is to examine the effectiveness of exhibition sales promotions and purchase intention for reasonable visitors. Perceived behavior control determining moderating effects on the relationship among their sales promotions and purchase intention is used as a predictive variable of unexpected impulsive purchases or negative purchase intention contrary to business intention. A total of 315 visitors who experienced the sales promotions of G-Star 2016 in Busan respond to the questionnaire and 259 forms are used to analyze the data. The main results of this study were as follows. First, except to value-added sales promotion, all of sales promotions positively impact on visitors' purchase intention. Second, as a result of analyzing the moderating effects of the perceived behavioral control consisting of control belief and perceived power on the relationships among the sales promotions and purchase intention, the control belief moderated the sales promotions such as price-off and education on purchase intention. In addition, the perceived power moderated the sales promotions such as escape and entertainment on purchase intention. In a nutshell, the degree of perceived behavior control makes critically impact on the effectiveness of exhibition sales promotions. Based on this results, it yields new insights into the way of developing various sales promotion strategies according to different features of visitors.

Correlation Analysis in Information Security Checklist Based on Knowledge Network (지식 네트워크에 근거한 정보보호 점검기준 관계분석)

  • Jin, Chang Young;Kim, Ae Chan;Lim, Jong In
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.109-124
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    • 2014
  • As the emerged importance and awareness for information security, It is being implemented by each industrial sector to protect information assets. In this paper, we analyze the information security checklists or security ratings criteria to derive similarity and difference in context which used to knowledge network analysis method. The analyzed results of all checklists (ISMS, PIMS, 'FSS', 'FISS', 'G') are as follows : First, It is common factors that the protection of information systems and information assets, incident response, operations management. Second, It deals with relatively important factors that IT management, the adequacy of audit activities in the financial IT sector including common factors. Third, the criteria of ISMS contains the majority of the contents among PIMS, 'FSS', 'FISS'and 'G'.

The information process on labor and the protection of information human rights (노동정보처리와 정보인권보호)

  • 하우영
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.13 no.6
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    • pp.17-32
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    • 2003
  • The information drive of the businesses requires new alternatives in that the promotion of business efficiency through information process technologies ends up conflicting with the protection of information human rights on laborers' side. Nevertheless, apathy on information protection has a tendency to be distorted by the efficiency of the businesses. Should the capital and mass media warn economic red lights, political circles with uneasiness would ignore the significance of information protection on the behalf of business efficiency. Therefore, the importance of information protection is considered a smaller interest than that of business efficiency with the infringements of human rights on laborers' side arising. Informatization of the businesses along with the developments of information process technologies has enabled the management to monitor and control the behaviors of laborers. This new problem needs to establish both information protection mechanism and institutional devices to regulate those labor controls. The security of business activity without human rights infringement warrants both basic rights of the public and spirit of the Constitution. The study suggests the establishment and revision of laws suitable to the period of information human rights. On top of that, the establishment of the basic law for information protection of individuals' with the common principle that integrates the related laws and rules on-off line is needed. This will warrant the active participation of labor unions and create specific alternatives for information protection.