• Title/Summary/Keyword: 경영통제시스템

Search Result 179, Processing Time 0.033 seconds

A Study on the Priority Analysis in Stakeholers of Information Systems Audit using Fussy-ANP Method (Fuzzy ANP 기법을 이용한 정보시스템 감리 이해당사자별 우선순위 분석에 관한 연구)

  • Kyung, Tae-Won;Kim, Sang-Kuk
    • Information Systems Review
    • /
    • v.11 no.1
    • /
    • pp.85-106
    • /
    • 2009
  • Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.

Forest Fire Monitoring System Using Satellite (위성활용 산불감시 시스템 구축)

  • Park, Beom-Sun;Cho, In-Je;Lim, Jae-Hwan;Kim, In-Bae
    • Journal of Convergence for Information Technology
    • /
    • v.11 no.11
    • /
    • pp.143-150
    • /
    • 2021
  • It introduces the contents of establishing a geostationary satellite-based forest fire monitoring system that can monitor areas of the Korean Peninsula 24 hours a day for forest fire monitoring, and describes how to establish a forest fire monitoring system and use it in various ways. In order to establish a satellite-utilized forest fire monitoring system, we will describe and draw conclusions on literature research, technical principles, forest fire monitoring means, and satellite forest fire monitoring system. The satellite-utilized forest fire monitoring system can consist of one geostationary satellite equipped with infrared detection optical sensors and a ground processing station that processes data received from satellites to spread surveillance information. Forest fire monitoring satellites are located in the country's geostationary orbit and should be operated 24 hours a day, 365 days a day. Forest fire monitoring technology is an infrared detection technology that can be used in national public interests such as forest fire monitoring and national security. It should be operated 24 hours a day, and to satisfy this, it is efficient to establish a geostationary satellite-based forest fire monitoring satellite system.

The Effects of CEO's Narcissism on Diversification Strategy and Performance in an Economic Downturn: The Moderating Role of Corporate Governance System (경기침체기의 다각화전략과 성과에 대한 최고경영자 나르시시즘의 영향과 기업지배구조의 조절효과에 대한 연구)

  • Yoo, Jae-Wook
    • Management & Information Systems Review
    • /
    • v.35 no.4
    • /
    • pp.1-19
    • /
    • 2016
  • The researchers in strategic management have focused on identifying the effects of CEO's demographic characteristics and experience on the strategic choices and performance of firms. On the other hand, they have failed to identifying the effects of CEO's psychological characteristics on them because of the difficulties over data collection and measurement for variables. To overcome this limitation of prior researches, this study is designed to achieve two specific objectives. The first is to examine the effect of CEO narcissism on diversification strategy and performance of listed corporations on Korean securities market in an economic downturn. The other is to examine the moderating effects of various corporate governance systems that are related to board and/or ownership structures on those relationships. The empirical setting for this study was drawn from a multi-year(2011~2014) sample of large listed corporations in Korean securities market. To achieve the objectives, the hypotheses of research are analyzed by implementing multiple regression analyses in two separate models. The results of these analyses show that CEO narcissism is positively related to the diversification of listed large corporations in Korean securities market. Regrading the moderating effects, the stake of institutional investors weakens the positive relationship between CEO narcissism and firm's diversification. The findings of this research imply that CEO narcissism can intensify the tendency of Korean corporations to adopt high-risk and high return strategy in an economic downturn. Thus, firms might be able to use CEO narcissism to drastically restructure the business portfolio in an economic downturn. However, Korean corporations should be very cautions to maximize the positive effect of CEO narcissism. They might be use the institutional investors as their corporate governance system to monitor and control the opportunism of CEO in the decision for diversification in an economic downturn.

  • PDF

A Study on the Types of Dispute and its Solution through the Analysis on the Disputes Case of Franchise (프랜차이즈 분쟁사례 분석을 통한 분쟁의 유형과 해결에 관한 연구)

  • Kim, Kyu Won;Lee, Jae Han;Lim, Hyun Cheol
    • The Korean Journal of Franchise Management
    • /
    • v.2 no.1
    • /
    • pp.173-199
    • /
    • 2011
  • A franchisee has to depend on the overall system, such as knowhow and management support, from a franchisor in the franchise system and the two parties do not start with the same position in economic or information power because the franchisor controls or supports through selling or management styles. For this, unfair trades the franchisor's over controlling and limiting the franchisee might occur and other side effects by the people who give the franchisee scam trades has negatively influenced on the development of franchise industry and national economy. So, the purpose of this study is preventing unfair trade for the franchisee from understanding the causes and problems of dispute between the franchisor and the franchisee focused on the dispute cases submitted the Korea Fair Trade Mediation Agency and seeking ways to secure the transparency of recruitment process and justice of franchise management process. The results of the case analysis are followed; first, affiliation contracts should run on the franchisor's exact public information statement and the surely understanding of the franchisee. Secondly, the franchisor needs to use their past experiences and investigated data for recruiting franchisees. Thirdly, in the case of making a contract with the franchisee, the franchisor has to make sure the business area by checking it with franchisee in person. Fourthly, the contracts are important in affiliation contracts, so enacting the possibility of disputes makes the disputes decreased. Fifthly, lots of investigation and interests are needed for protecting rights and interests between the franchisor and franchisee and preventing the disputes by catching the cause and more practical solutions of the disputes from the government.

A Study on the Distribution of Heavy Metal Elements in Arc Welding Fume (아크용접 Fume의 중금속 분포에 관한 연구)

  • 채현병;김정한
    • Proceedings of the Safety Management and Science Conference
    • /
    • 1999.11a
    • /
    • pp.343-343
    • /
    • 1999
  • 아크용접은 산업전반에 걸쳐 그 생산기반에 없어서는 안될 필수기술로써 자동차 및 조선, 항공우주산업에 이르기까지 경제기반에 미치는 파급효과가 매우 크다. 그러나 이 아크용접을 하게 되면 각종 가스와 미세입자로 이루어진 흄이 발생하게 되는데 이들은 작업자들의 건강에 많은 영향을 미치는 것으로 보고되어 있다. 용접흄에는 용접재료 및 용접공정에 따라 다양한 유해원소가 포함되어 있고 그 종류에 따라 인체에 미치는 잠재적 독성효과도 매우 광범위하다. 최근 국내에서는 용접사들 중에 용접흄에 포함된 중금속 중 Mn중독에 의한 파킨스씨병 환자들과 Cr중독에 의하여 콧속 연골에 구멍이 뚫리는 비중격천공(鼻中隔穿孔) 환자들이 직업병으로 판정 받아 산재요양이 승인된 사례가 있다. 이러한 계기로 인하여 용접사들의 용접기피 현상이 심화되고 작업환경에 대한 법적규제는 선진 외국뿐만 아니라 국내에서도 한층 엄격하게 강화되고 있는 실정이다. 따라서 이제는 작업자와 사용자 모두 용접흄에 대한 인식의 전환이 요구되는 때이며 여러 분야에서 이러한 용접흄에 대한 연구가 활발히 진행되어야 한다. 해외에서는 이미 용접흄에 대한 연구가 활발히 진행되어 왔으나 국내의 경우는 매우 미비한 상태이며 용접산업의 미래 영향력이나 필요성을 고려할 때 국내에서도 적극적인 관심을 가져야 할 부분으로 판단된다. 본 연구에서는 아크용접공정에서 발생하는 흄의 특정 중금속 성분이 인체에 치명적인 악영향을 미치는 것에 착안하여 여러 종류의 용접재료에서 발생되는 용접흄의 중금속 분포를 조사하여 비교하였다. 이것은 향후 용접재료별 및 용접공정별 발생되는 흄의 유해원소를 저감시킬 수 있고 또한 각종 유해원소의 노출기준 및 평가기준을 마련할 수 있는 기초data로써 도움이 되리라 사료된다.동, 공정중재고가 줄어드는 결과를 보였고, 가동률 수준이 높을수록 ORR 방법간의 차이가 크게 나타났다. 그리고 부하평준화 기능은 Order Release 정책의 유효성에 별 영향을 주지 않는 것으로 나타났다. 결론적으로, Order Release 방법은 우선순위규칙간의 성능차이를 줄이거나, 대체할 수 통제 기법이라기보다는 우선순위규칙을 보완하여 공정중재고와 작업현장에서의 리드타임, 리드타임의 편차를 줄여주는 역할을 한다고 볼 수 있다. 그리고, 계획시스템이 존재하여 계획오더가 일정기간간격으로 이송되는 환경에서 특히 유용하다는 결론을 얻었다. 알 수 있었다. 것인데, 제조업에서의 심각한 고비용, 저효율 문제 를 해결하기 위해 필수적으로 도입해야만 하는 실정이다. 또한 소비자의 다양한 요구로 인 하여 제품의 종류와 사양면에서 심한 변동을 보이는 시장 수요에, 신속한 정보처리로 대응 하는데도 크게 기여하고 있다. 이에 본 연구에서는, 자동차 Job Shop의 동기화 생산방식을 지원하는 동기화 생산시스템의 구축 모델을 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른 영향을 받을 수 있기 때문에 앞으로 이에 대한 많은 연구가 이루어져야할 것으로 판단된다.태에도 불구하고 [-wh]의미의 겹의문사는 병렬적 관계의 합성어가 아니라 내부구조를 지니지 않은 단순한 단어(min

  • PDF

Impact of Trust and Asset Specificity between Partner Firms on IJV Performance: A Quadratic Model Investigation of IJVs in Korea (합작파트너 간 신뢰와 자산특이성이 국제합작투자기업의 경영성과에 미치는 영향: 비선형적 모형을 중심으로)

  • Song, Yunah;Lee, Jae-Eun
    • International Commerce and Information Review
    • /
    • v.19 no.1
    • /
    • pp.235-256
    • /
    • 2017
  • This study is to analyse how trust and asset specificity among partner firms affect on performance of international joint venture(IJV). Especially, the analysis was mainly based on a quadratic model. While it assumes that the previous studies was based on linear model in the relationship between trust, asset specificity and the performance, this study proceeds a empirical analysis by setting up a hypothesis; it would be quadratic relationship between trust, asset specificity and performance which are based on social capital theory and transaction cost theory. The survey was held with 74 manufactures who were established as an IJV by Korean and foreign firms together. In the result of the empirical analysis, trust shows an inverted U-shaped relationship with IJV performance. Also, asset specificity shows the U-shaped relationship with IJV performance. The results suggest that it needs to control and maintain the trust level among the partners in order not to lose an appropriate control caused by too much trust. In order to minimize the cost generated by asset specificity and to transform it into positive impact, it needs a control and the operation of monitoring system on the opportunistic action of the partners. Furthermore, it needs to keep organizational flexibility and innovativeness to continuously develop new capabilities.

  • PDF

A Study on Procurement Audit Integration Real Time Monitoring System Using Process Mining Under Big Data Environment (빅 데이터 환경하에서 프로세스 마이닝을 이용한 구매 감사 통합 실시간 모니터링 시스템에 대한 연구)

  • Yoo, Young-Seok;Park, Han-Gyu;Back, Seung-Hoon;Hong, Sung-Chan
    • Journal of Internet Computing and Services
    • /
    • v.18 no.3
    • /
    • pp.71-83
    • /
    • 2017
  • In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

Development of Route Planning System for Intermodal Transportation Based on an Agent Collecting Schedule Information (운송스케줄 정보수집 에이전트 기반 복합운송 경로계획 시스템)

  • Choi, Hyung-Rim;Kim, Hyun-Soo;Park, Byung-Joo;Kang, Moo-Hong
    • Information Systems Review
    • /
    • v.10 no.1
    • /
    • pp.115-133
    • /
    • 2008
  • The third-party logistics industry mainly delivers goods from a place to an arrival place on behalf of the freight owner. To handle the work, they need a transportation route including transportation equipment between the starting place and the arrival place, schedule information for departure/arrival and transportation cost. Actually, automatic searching for an optimal transportation route, which considers arrival and departure points for intermodal transportation, is not a simple problem. To search efficiently transportation route, the collection of schedule information for intermodal transportation and transportation route generation have become critical and vital issues for logistics companies. Usually, they manually make a plan for a transportation route by their experience. Because of this, they are limited in their ability if there is too much cargo volume and a great many transactions. Furthermore, their dependence on the conventional way in doing business causes an inefficient selection of transporters or transportation routes. Also, it fails to provide diverse alternatives for transportation routes to the customers, and as a result, increases logistics costs. In an effort to solve these problems, this study aims to develop a route planning system based on agent, which can collect scattered schedule information on the Web. The route planning system also has an algorithm for transportation route generation in intermodal transportation.

The Impact of Internal Control on Accounting Information Systems Bying Path-analysis method (경로분석에 의한 내부통제가 회계정보시스템에 미친 효과분석)

  • Lee, Jang-Hyeong
    • Asia pacific journal of information systems
    • /
    • v.5 no.2
    • /
    • pp.79-100
    • /
    • 1995
  • Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

  • PDF

An Analysis of the Effect of Government Support on Automation and Smart Factory (자동화 및 스마트 공장 구축에 대한 정부 지원사업의 효과 분석)

  • Kang, Jung-Seok;Cho, Keun-Tae
    • Journal of Korea Technology Innovation Society
    • /
    • v.21 no.2
    • /
    • pp.738-766
    • /
    • 2018
  • The purpose of this paper is to figures out the impact on the business performance based on the case studies about the establishment of automated smart factories supported by the government. In this study, the effectiveness of supporting business is verified by comparing supported company with non-supported ones using methods such as T-test and ANOVA. The PSM method was used to solve the selection bias issue between the experimental group and the controlled group. The research results have shown that the effect of the supporting business to the automated system was tenuous, and the amount of sales and research and development costs was increased after a certain schedule passed in case of the supporting project to the smart factory. There is some time lag to appear the effect of the government supporting businesses and the supporting business to the automated system leads to long term sales increase by increasing parameters like research and development costs rather than direct influence. Therefore, this research will be useful information for the process of establishing useful basic data and policies which helps to secure new budget Government Supporting Businesses and find ways improve the business.