• Title/Summary/Keyword: 경영통제시스템

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A Study on the Strategy of Parties Concerned with regard to the Ban of the Use of Asbestos on Ships (선박에서의 석면사용금지와 관련 당사자의 대응전략에 관한 연구)

  • Ha, Weon-Jae;Kim, Jong-Ho
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.20 no.2
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    • pp.179-185
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    • 2014
  • A use of Asbestos onboard was banned by the provisions of SOLAS since 1 January 2011. And this provision was also implemented by the Rule for Ship's Facilities in Korea. However, these provisions were only declaration and there were no detailed measures for detect, removal and confirmation. In this study, by reviewing the Ship Recycling Convention, IMO circulars and Asbestos Safe Management Act, the following strategies for each concerned parties were proposed. The administration and class society should establish the provisions for appointment of subject vessel which to be inspected for asbestos, criteria for asbestos management and appointment of handling expert. The shipbuilder and equipment manufacturer should make written confirmation that asbestos was not used in their product. And shipowner and ship manager should establish procedure for onboard control of asbestos in the ship's safe management system.

Application of Throughput Costing in Smart Factory Manufacturing Environment (스마트공장 제조환경에서의 초변동원가회계의 적용)

  • Kim, Kyung-Ihl
    • Journal of Convergence for Information Technology
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    • v.11 no.8
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    • pp.8-13
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    • 2021
  • The purpose of this study is to propose a throughput costing as a performance measurement tool to measure cost indicators, which are one of the indicators for evaluating organizational performance in a smart factory manufacturing environment. An empirical study by questionnaire was conducted, and 60 experts were surveyed to verify the hypothesis. As a result of the study, it was concluded that the information provided based on throughput costing is helpful in cost measurement and in evaluating organizational performance efficiency and effectiveness, and it was confirmed that this method has usefulness to support the planning and control process. It is proposed that the use of throughput costing by constraint theory, which can maximize throughput and optimize inventory levels in the manufacturing process, can find solutions to bottlenecks affecting the efficiency and effectiveness of organizational performance.

A Study on the Labor Director System of Public Institutions in the Degital Age

  • Park, Jong-Ryeol;Noe, Sang-Ouk
    • Journal of the Korea Society of Computer and Information
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    • v.27 no.11
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    • pp.231-239
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    • 2022
  • The labor director system to be introduced into the company law, the labor director must be explained in the Korean company law and the inevitability of its introduction must be persuaded. Conflicts with shareholders' right to appoint institutions are also a task that must be resolved. Management has absolute meaning for shareholders who receive dividends from operating profit. On the other hand, for workers who are guaranteed the right to collective action and are paid for their labor according to the contract law and the labor law, the management must be considered as a partner in labor-management cooperation, so the labor director system may cause confusion. There are growing calls to create a system that can form a 'relationship of understanding, participation, and cooperation', away from the existing 'control and command'-centered manpower management that causes labor-management confrontation and the system can also serve as an opportunity to reduce harmful effects of high-handed personnel administration in public institutions.

A Phenomenological Study on the Stress experiences of Pregnant Women During the Coronavirus Disease (COVID-19) Pandemic (코로나바이러스 감염증(COVID-19) 범유행시 임산부의 스트레스 경험에 관한 현상학적 연구)

  • Young-Mi Yang;Mi-Ock Cho
    • Journal of Industrial Convergence
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    • v.21 no.3
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    • pp.117-127
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    • 2023
  • The study is a qualitative study to understand the stress experience of pregnant women by exploring the vivid experiences of pregnant women during the COVID-19 pandemic through a phenomenological approach. As for the study subjects, 12 pregnant women who were pregnant during the COVID-19 pandemic were selected as subjects and in-depth interviews were conducted. Interviews with participants were conducted from June to October 2022, and data were analyzed through the Taguette program using the Colaizzi (1978) analysis method. As a result of the analysis, the category of experience was derived as 4 themes and 12 sub-topics. The main themes appeared as confusion due to inaccurate information, collapsed prenatal care, stress due to a controlled life, and body and mind adapting. It was confirmed that social support for the health of pregnant women and the establishment of a stable medical system need to be done overall. Further studies are needed to support this.

The Effects of Korean Exporter's Incentives on the Improvement in the Indian and ASEAN Importers' Role Performance (수출업자의 인센티브가 수입업자의 역할수행 향상에 미치는 영향: 인도와 ASEAN)

  • Choi, Chang-Bum
    • Korea Trade Review
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    • v.43 no.5
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    • pp.93-113
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    • 2018
  • The purpose of the study is to investigate whether monetary and non-monetary incentives of exports incentives affect the formation of trust between exporters and importers. Data was collected from 110 Korean SMEs(small and medium-sized enterprises) that were engaged in exporting. 'Three hypotheses were proposed and tested using the data collected. Findings include monetary incentives are not related to trust, but non-monetary incentives are positively related to trust. The findings suggest that exporters should focus on non-monetary incentives, rather than monetary incentives, to build trust with importers. Non-monetary incentives signal that exporters intend to have long-term relationship with importers, but monetary incentives do not. Trust was also found to mediate the relationship between non-monetary incentives and importer' role performance. Non-monetary incentives affect importer's role performance through trust formed between importer and exporter.

A Study on Continuous Monitoring Reinforcement for Sales Audit Using Process Mining Under Big Data Environment (빅데이터 환경에서 프로세스 마이닝을 이용한 영업감사 상시 모니터링 강화에 대한 연구)

  • Yoo, Young-Seok;Park, Han-Gyu;Back, Seung-Hoon;Hong, Sung-Chan
    • Journal of Internet Computing and Services
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    • v.17 no.6
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    • pp.123-131
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    • 2016
  • Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

A Study on Causes of Franchisee's Conflict in Distribution Channel of small and middle sized Franchise Industry (중소형 프랜차이즈 유통시스템에서 가맹점의 갈등에 관한 질적 연구 - 토대이론 접근법을 활용하여-)

  • Jeon, Ta-sik
    • Journal of Distribution Science
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    • v.4 no.2
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    • pp.21-40
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    • 2006
  • Small and middle sized Franchise system channels experience conflicts because of constant interaction between franchiser and franchisee. However, it is rarely that attempt has been made to identify causes of conflicts in distribution of franchise industry. The purpose of this study was to explore cause of conflicts from the franchisee. For the study, data were collected from the owner or the shop-manager with a contractor in franchise systems. By means of in-depth interviews with multiple informants, their statement was analyzed qualitatively. From analysis of the resulting data, the causes of conflicts were associated with two broad sets, attitudinal and structural differences between franchisers and franchisees. First, attitudinal sources of conflict were identified as perception of subordinated relationships between channel members, delayed announcement on order changes, difficulties in communication by doing irresponsible behavior, different expectations between channel members in market territory and lack of consistent-supporting. Second, structural sources of conflict involved unilateral decision on interior, payment method, unreasonable delivery issue, treat franchisee with discrimination by the sales, in controlling against free management. There are limitations on generalization due to the results based on interview, but this study will be a useful exploratory step before designing a large scale survey.

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An Appraisal on the MAGPs for the EU's Fishing Industry (EU의 어업구조조정을 위한 다년도지도프로그램(MAGP)에 대한 평가)

  • Shin Yong-Min;Lee Sang-Go
    • The Journal of Fisheries Business Administration
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    • v.37 no.1 s.70
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    • pp.121-142
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    • 2006
  • EU는 당면과제인 과잉 어획능력을 해소하기 위해 공동어업정책하 어업구조정책의 하나로 '다년도지도프로그램(Multi Annual Guidance Programmes: MAGPs)'을 시행해 왔다. 지난 1983년부터 2002년까지 시행된 MAGP는 EU의 어업구조정책의 핵심 요소이다. 이러한MAGP는 최초 EU의 공공원조계획을 위한 체제의 하나로 입안되었으며, 그 목적은 어선 톤수와 마력수에 대한 각 회원국 어선의 능력을 동결하고자 하는 것이었다. 회원국들은 $4{\sim}5$년 주기로 각 국의 어선개발에 대한 정밀한 계획을 세워야하며, 어선의 용량(총톤수와 엔진출력)과 어획노력에 관한 목표들을 달성하도록 되어 있다. 이러한 감소 목표들은 독립된 과학적 조사결과에 따라 EU 위원회에 제안되고, 공동체 선박등록부에 의거 각국의 프로그램에 대한 적정 실현여부를 감시받고 있다. 또한 각 회원국들은 매년 4월 1일까지 EU위원회에 당해 MAGP의 실현에 대한 진도보고서를 제출하는 식으로 운영되어 왔다. 현재까지 4개의 MAGP가 시행되었다. 제1세대 MAGP(1983-1986년)는 회원국들에 강제적인 것은 아닌 관계로 별다른 성과가 없었으나, 공동체 어선들간의 어획능력 증가 경쟁에 대한 제어의 표현으로 의미가 있었다. 제2세대 MAGP(1987-1991년)에서는 처음으로 진출입 제어를 위한 매우 제한된 법규정이 만들어졌으며, 제3세대 MAGP(1992-1996년)에서는 공동체 어선 감소의 실제목표를 수여하는 첫 번째 계획이었다. 그리고 이 계획은 약 15%정도의 매 우 실질적인 어획능력 감소를 이루었다. 가장 최근에 끝난 4세대 MAGP(1997-2002)는 공동어업정책의 개혁 시간을 주기 위하여 1년 연장되었으며, 이 시스템은 만약 어선의 어획구성상 감소되는 어족자원의 비율이 낮으면 그 자원을 보호하고자 하는 것이었으나, 그 성과는 매우 낮았다. 이 4세대 계획의 또 다른 중요한 혁신은 회원국이 그들의 어선의 활동규제와 크기를 결합시키거나, 또는 전적으로 표본어선의 수익성 분석을 통해 어획능력을 제거하고자 하는 것이다. 그러나 이 역시 관리와 통제의 곤란으로 별 다른 성과를 거두지 못한 것으로 평가받고 있다. 그러나 많은 어려움과 제도상 불완전함에도 불구하고 MAGP는 일정한 효과를 거둔 것으로 보고되고 있다. 즉 어획능력은 지난 20년동안 전체적으로 25% 가량 감소하였으며, 특히 오래되고 비효율적인 어선에 대한 감척으로 어획능력 감소에 기여한 것으로 평가되고 있다. 이들 프로그램은 특히 보조금을 통해 어선의 제3국 영구이전과 낡고 비효율적인 어선의 신조를 가속화시킨 것으로 보고되고 있다.

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Investigation into the Factors Affecting the Voluntary Information Security Compliance Behavior: Compliance Behavioral Belief, Compliance Knowledge, and Compliance Relevance to Job (자발적인 정보보안 컴플라이언스에 영향을 미치는 요인에 관한 연구: 준법에 대한 신념, 준법 관련 지식, 그리고 업무의 준법 연관성을 중심으로)

  • Kim, Sang Soo;Kim, Yong Jin
    • Information Systems Review
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    • v.18 no.2
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    • pp.127-149
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    • 2016
  • Based on a comprehensive literature review on Theory of Planned Behavior and Social Cognitive Theory, this study proposes and empirically examines a structural model consisting of factors affecting voluntary information security compliance behavior. To test the proposed research model, the study analyzes survey results from employees of a major Korean energy company, which employs an enterprise compliance support system. Results indicate three factors: compliance behavioral belief and compliance knowledge affect compliance behavior; compliance knowledge works as a mediator in the relationship between compliance behavioral belief and compliance behavior; and the more relevant the compliance is to an employee's job, the more the employee prioritizes compliance knowledge. This study suggests methods for encouraging employees to embrace voluntary, positive information security compliance standards. By doing so, this article aims to promote a more effective corporate compliance system for information security and enhance sustainable management practices.

A Study on Effects of Corporate Governance Information on Credit Financial Ratings (기업지배구조정보가 신용재무평점에 미치는 영향)

  • Kim, Dong-Young;Kim, Dong-Il;Seo, Byoung-Woo
    • Journal of Digital Convergence
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    • v.13 no.2
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    • pp.105-113
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    • 2015
  • If the watchdog role of good corporate governance, corporate executives and reduce agency costs and information asymmetries. Corporate governance score higher because enterprise internal control systems and financial reporting system is well equipped with the company management is enabled and corporate performance is higher because the high financial credit rating. Under these assumptions and hypotheses set up this study corporate governance (CGI) has been studied demonstrated how the financial impact on the credit rating (CFR). Findings,

    relevant corporate governance (CGI) and financial credit rating was found to significantly affect the positive (+), Regression coefficient code is expected code of positive (+), the value

    indicated by the value of all positive. The results of corporate governance (CGI) has showed excellent results, such as the more predictable will increase the credit score financial rating. The results of this study will have more CGI-credit financial rating the greater good. This study might be expected to provide a useful guide that corporate social responsibility, the company with a good governance and oversight systems enable to to get a higher credit rating in practice and research.