• Title/Summary/Keyword: 경영활성화

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Earnings Management and Division System in the KOSDAQ Market (코스닥소속부제와 이익조정)

  • Kwak, Young-Min
    • Management & Information Systems Review
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    • v.34 no.3
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    • pp.125-140
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    • 2015
  • KOSDAQ market reorganized their division system from two types to four types of division departments such as blue chip, venture, medium, and technology development departments in 2011. However, under the current new division system, financially unhealthy firms attempting to take advantage of the classifying opportunity of blue chip department are likely to engage in pernicious earnings management. The objective of this study is to investigate the earnings management behavior surrounding the time of KOSDAQ firms entering the blue chip department via new division system. More specifically, we test whether the firms classified blue chip department tend to engage in upward earnings management using accruals and real activities before and after they achieve blue chip status. In this study, we analyzed 111 firms classified blue chip department in 2011 according to new division system in KOSDAQ market. Major test results indicate that firms entering the blue chip department according to current KOSDAQ division system in general, tend to inflate reported earnings by means both of accruals and real activities right before the entering year. This result suggests that the firms classified blue chip department engage in opportunistic earnings management with a view to uplifting their market values. Our study is expected to provide clues useful for searching policy directions which intend to ameliorate adverse side effects of the current KOSDAQ division system. In sum, the regulatory authorities and enforcement bodies need to exercise caution in deliberating more stringent review procedures so that financially healthy and promising candidates are properly segregated from their poor and risky counterparts, thus enhancing the beneficial effects, while mitigating adverse side effects of the system.

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A New Approach to Improve Knowledge Sharing Activities at the Organizational Level by Rearranging Members of Current CoPs (실행공동체 멤버 재구성을 통한 조직차원에서의 지식공유 활동 개선 방안 연구)

  • Lee, Su-Chul;Suh, Eui-Ho;Hong, Dae-Geun
    • Information Systems Review
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    • v.13 no.2
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    • pp.1-16
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    • 2011
  • Recently, many companies have started to manage and support CoPs formally at the organizational level because of strategic usability of CoP. These companies are also seeking ways to motivate CoP members to actively participate in their groups. Accordingly, this paper proposes one way of increasing CoP activities by rearranging CoP members. In practice, active CoP members often lead their groups. Therefore, rearranging members can, eventually, be one method to motivate more individuals to participate in CoP activities. This paper first suggests a new approach in order to improve knowledge sharing activities at the organizational level based on rearranging members of current CoPs. Second, a mathematical model is presented which maximizes total BLS (Balanced Level Score) of company A with several constraints. Then a real world problem is changed to a popular problem, VRP to solve this problem. Third, the solution program was developed to find a meaningful solution.

Allocation Problem in Door to Door Delivery Service Network (택배 운송 네트워크 설계를 위한 할당 문제)

  • 정기호;고창성
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2002.05a
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    • pp.987-993
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    • 2002
  • 최근 들어 전자상거래의 급속한 발달로 전 세계적으로 수송 물동량이 급격히 증대되고 있고, 이로 인해 택배사업이 대단히 활성화되고 있다. 출발지와 목적지가 서로 상이한 무수히 만은 수송 요구가 들어오면 수송 요구화물의 신속한 집배송을 위한 배차계획 및 수송계획을 세우는 것이 택배회사의 주요 업무이다. 이러한 배차 계획 및 수송 계획을 어떻게 수립하느냐에 따라 전체 수송비용뿐만 아니라 고객들의 서비스 수준에 상당한 영향을 미치게 된다. 그러나 이러한 운영적 차원에서의 의사결정 이전에 훨씬 중요하게 고려해야 할 내용이 택배네트워크의 설계 문제이다. 이러한 택배네트워크의 설계에는 터미널 개수 및 위치를 결정하는 전략적 문제와 영업소들을 터미널에 할당하는 전술적 문제로 구분될 수 있다. 현재 우리 국내에는 크고 작은 수많은 택배사업자들이 있으나, 그 중에서 비교적 규모가 큰 주요 택배회사들은 대부분 전국에 걸쳐 다수의 터미널을 설치하여 두고 수송화물의 집배송을 위한 물류거점으로 운영하고 있다. 이와 같은 터미널 위치 및 개수가 정해진 상태에서 전국에 걸쳐 분포되어 있는 영업소들을 어떤 터미널에 할당하여 처리되도록 하느냐의 여부는 수송비용 측면에서뿐만 아니라 고객들에 대한 서비스 측면에서 대단히 중요한 의사결정 중의 하나이다. 본 연구에서는 비용과 시간을 고려하여 전국에 걸쳐 분포되어 있는 영업소들을 어떤 터미널에 할당해야 하는지를 결정하기 위한 수리적 모형을 제시하고, 이에 대한 탐색적 해법을 제시하며, 국내의 택배회사 사례를 대상으로 모형을 적용해 보고자 한다.무가 많이 발생하는 유통 분야의 프랜차이즈 산업을 대상으로 기업정보시스템 구현 및 경쟁력 강화를 뒷받침하기 위해서, 기업간 프로세스 협업(collaboration) 부분의 데이터 및 서식, 이를 취급하는 기능과 프로세스에 대란 분석을 통해 업무 프로세스 모델링 방법론과 관련한 모델링 지침 및 메타모델을 이용한 표준 업무 프로세스 모델을 개발하여 기업간 업무 프로세스 표준화에 대한 체계적인 관리에 대한 방안을 연구하고자 한다.의Bullwhip effect를 감소시킬 수 있는 장점이 있다. 동시에 이것은 향후 e-Business 시스템 구축을 위한 기본 인프라 역할을 수행할 수 있게 된다. 많았고 년도에 따른 변화는 보이지 않았다. 스키손상의 발생빈도는 초기에 비하여 점차 감소하는 경향을 보였으며, 손상의 특성도 부위별, 연령별로 다양한 변화를 나타내었다.해가능성을 가진 균이 상당수 검출되므로 원료의 수송, 김치의 제조 및 유통과정에서 병원균에 대한 오염방지에 유의하여야 할 것이다. 확인할 수 있었다. 이상의 결과에 의하면 고농도의 유기물이 함유된 음식물쓰레기는 Hybrid Anaerobic Reactor (HAR)를 이용하여 HRT 30일 정도에서 충분히 직접 혐기성처리가 가능하며, 이때 발생된 $CH_{4}$를 회수하여 이용하면 대체에너지원으로 활용 가치가 높은 것으로 판단된다./207), $99.2\%$(238/240), $98.5\%$(133/135) 및 $100\%$ (313)였다. 각

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Analysis of Duty-Free Shopping Attributes and Shopping Satisfaction of Chinese Tourists : Focusing on duty free shops in Busan (중국인 관광객의 면세점 선택속성과 쇼핑 만족도 분석 : 부산지역 면세점을 중심으로)

  • Hwang, Seong-Jun;Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.15 no.12
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    • pp.137-145
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    • 2017
  • The purpose of this study is to suggest the measures to measure the shopping satisfaction and to increase the shopping satisfaction. We conducted surveys and conducted empirical analysis on Chinese tourists visiting duty free shops in Busan using direct survey method. The results of this study are as follows. First, factor analysis for subdividing the duty - free choice attribute was analyzed as store attribute, product attribute, and service attribute. Second, based on this analysis, the effect of each attribute on shopping satisfaction showed statistically significant positive results. Third, the analysis of the relative size of the effects of analytic attributes on satisfaction showed that store attributes were the highest. That is, the quality of duty-free shops, services, and products increases overall shopping satisfaction. Therefore, it can be said that the strategy implementation that improves the quality of the attributes affecting the satisfaction is expected to contribute to the improvement of the management performance, and suggests the management implications for the activation of the operation of the duty - free shop. Future studies will be more meaningful if more variety of shopping places are studied.

The Demand Estimation Studies for the Establishment of the Second Convention Center in Busan : With the emphasis on time series analysis and Huff model (부산광역시 제2전시컨벤션센터 건립을 위한 수요예측연구 - 시계열분석과 Huff모형을 중심으로 -)

  • Oh, Chang-Ho;Ha, Seuong-Bum
    • Management & Information Systems Review
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    • v.36 no.3
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    • pp.185-202
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    • 2017
  • This study suggests the estimation of the demand for the exhibition center in Busan and to valid reasons for the establishment of the 2nd Convention Center in Busan. The validity for the estimated demand is acquired by examining the studies conducted by the Ministry of Commerce Industry and Energy. The qualitative data for the phased establishment of the area is suggested in accordance to the results of the demand estimation. From previous study(Oh, 2017), Kangseo-gu, Busan has been evaluated to be the final candidate for building a new convention center in the city of Busan. The potential synergy effects of on-going developmental projects in Kangseo region is one of the influential factors for the MICE professionals' opinion in the qualitative analysis. Moreover, the region has available land to hold the facility of more than 100,000 square meter to overcome the current drawback of BEXCO, insufficient space to hold large events. Lastly, the expansion of Gimhae International Airport would bring an increased international flights that would also lead to an increase in MICE industry for the region. The virtual effect of the more than one million $m^2$-sized oconvention center is examined via Huff Model and the results suggests a logical estimated data for further demand needed for the south east regions, not just within the city of Busan.

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A Study on Mediating Effect of Educational Program Satisfaction between Entrepreneurship and Career Recognition - Focusing on the Founding Bizcool Startup Camp Program - (기업가정신과 진로인식간의 교육 프로그램 만족도의 매개효과 연구 - 창업영재캠프 프로그램을 중심으로 -)

  • No, Hyun-Churl;Kim, Kyoung-Jae
    • Management & Information Systems Review
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    • v.36 no.3
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    • pp.51-70
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    • 2017
  • The purpose of this study is to examine the level and effectiveness of youth entrepreneurship and to analyze the relationship between entrepreneurship level and career change perceptions, And suggested ways of mutual cooperation and cooperation for activating entrepreneurship education and career education. The research hypothesis is the effect of entrepreneurship on career recognition, the mediating effect of program satisfaction on entrepreneurship and career awareness, and the difference in entrepreneurship change before and after participation in the program First, all factors such as innovativeness, risk sensitivity, entrepreneurship, autonomy, achievement desire, etc., Which are components of entrepreneurship, have positive influence on career recognition. Second, the mediating effect of program satisfaction on entrepreneurship and career recognition has positive effects on innovativeness, enthusiasm, autonomy and achievement desire. However, the risk sensitivity was not significant. Third, as a result of analyzing the difference of change before and after entrepreneurship education, all components of entrepreneurship were analyzed as positive (+). Considering these findings, it is necessary to improve the current method and content of entrepreneurship education to focus on student participation and experience. Second, it is necessary to coordinate and manage entrepreneurship education councils in government ministries with various stakeholders. Third, it is expected that future-oriented education will be possible if software education, entrepreneurship education and career education are integrated and operated in preparation for the fourth industrial revolution.

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Necessity of the Physical Distribution Cooperation to Enhance Competitive Capabilities of Healthcare SCM -Bigdata Business Model's Viewpoint- (의료 SCM 경쟁역량 강화를 위한 물류공동화 도입 필요성 -빅데이터 비즈니스 모델 관점-)

  • Park, Kwang-O;Jung, Dae-Hyun;Kwon, Sang-Min
    • Management & Information Systems Review
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    • v.39 no.3
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    • pp.17-35
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    • 2020
  • The purpose of this study is to develop business models for current situational scenarios reflecting customer needs emphasize the need for implementing a logistics cooperation system by analyzing big data to strengthen SCM competitiveness capacities. For healthcare SCM competitiveness needed for the logistics cooperation usage intent, they were divided into product quality, price leadership, hand-over speed, and process flexibility for examination. The wordcloud results that analyzed major considerations to realize work efficiency between medical institutes, words like unexpected situations, information sharing, delivery, real-time, delivery, convenience, etc. were mentioned frequently. It can be analyzed as expressing the need to construct a system that can immediately respond to emergency situations on the weekends. Furthermore, in addition to pursuing communication and convenience, the importance of real-time information sharing that can share to the efficiency of inventory management were evident. Accordingly, it is judged that it is necessary to aim for a business model that can enhance visibility of the logistics pipeline in real-time using big data analysis on site. By analyzing the effects of the adaptability of a supply chain network for healthcare SCM competitiveness, it was revealed that obtaining competitive capacities is possible through the implementation of logistics cooperation. Stronger partnerships such as logistics cooperation will lead to SCM competitive capacities. It will be necessary to strengthen SCM competitiveness by searching for a strategic approach among companies in a direction that can promote mutual partnerships among companies using the joint logistics system of medical institutes. In particular, it will be necessary to search for ways to utilize HCSM through big data analysis according to the construction of a logistics cooperation system.

Analysis on the effects that affect the organizational achievement by each factor of the multi-rater feedback system of public enterprises (공기업 다면평가제도의 각 요인별 조직성과에 미치는 영향 분석)

  • Kang, Jae-An;Cho, Sung-sook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.10 no.9
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    • pp.2424-2434
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    • 2009
  • This study, centering on public enterprises, has been conducted from 4 different perspectives such as grasping the effects that the factor precedent of the multi-rater feedback affects on the usefulness of evaluation and the effects that the usefulness of evaluation affects on the organizational achievement, checking on whether there is any discrepancy among the effects affecting on the usefulness of evaluation in accordance with the degree of advance training on the evaluation system, and being what kind of effects the usefulness of valuation that the appraised eventually understand affects on the organizational achievement. As result of the study, the factor precedent that are confidence of the appraisers and the support from CEO reasonably affected on the usefulness of evaluation, but the standard referred to evaluation was not reasonable. It became resultantly clear that the confidence of the appraisers held the effect of control from the verification of whether there is the effect of control between the factor precedent and the usefulness of evaluation in accordance with the degree of advance training. However, it turned out that the standard referred to evaluation and the support from CEO held no effect of control. As result, It was possible to confirm that the usefulness of evaluation in this study affects directly or indirectly to the organizational achievement such as organizational immersion, job satisfaction, self development opportunity, and organizational revitalization as influenced by the prior factors, and the advance training was partially effective on the adjusting effect.

A Study on Collaboration of Korean Performing Arts Markets - Focused on PAMS, Haevichi Arts Festival, G-FAFE (국내 공연예술 마켓의 협업 방안 연구 - 서울아트마켓, 제주해비치아트페스티벌, 경기공연예술페스타를 중심으로)

  • Kim, Sun Young;Yi, Eui Shin
    • Review of Culture and Economy
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    • v.21 no.1
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    • pp.21-61
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    • 2018
  • Most of the Korean performing arts markets are not only small but also show their limitations in terms of their role as a platform for the promotion of performing arts and future growth prospects. This study started from the perception that the domestic performing arts markets need the cooperation between the markets in order to overcome the current situation and become the representative performing arts markets of Asia. To do this, we conducted surveys and in-depth interviews on market collaborations with domestic performing arts officials such as PAMS, Jeju Haevichi Art Festival and G-FAFE. For successful inter-market collaboration, the first is to change ideas and thinking about collaborations, second, to select programs suitable for direct supervision and collaboration based on evaluation of comparative advantage, and third, to establish and operate the 'Performing Arts Market Collaboration Promotion Committee(tentative name)'. And the fourth, starting from the sharing of the network that is most required at this stage, it is necessary to develop the sharing of manpower and places through mutual financial support or sharing between the central government, the metropolitan municipalities.

The Effects of Perceived Risk and Review Diagnosticity on the Acceptance of Food Delivery Application (지각된 위험 및 리뷰 진단성이 배달앱 수용에 미치는 영향)

  • Roh, Minjung
    • The Journal of the Korea Contents Association
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    • v.19 no.10
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    • pp.581-592
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    • 2019
  • This study investigates the factors that stimulate or suppress the use of food delivery applications. As potential antecedent factors, the present research examined the review diagnosticity, descriptive norms, and multidimensional risk perception. Based on this, users' data were collected from major metropolitan cities where the food delivery application business is most active. The results of structural equation modeling confirmed that users' approach to food delivery apps becomes more favorable when the review diagnosticity and descriptive norms were improved and when the perceived multidimensional risk expected to be associated with app use is mitigated. Additionally, we found that the positive influence of these attitudes on the actual intention to accept delivery applications became weaker at higher levels of perceived risk. These empirical results may contribute to the formation of strategic and systematic guidelines for promoting the expansion of the recently emerging O2O service platform across diverse sectors. Namely, the significance of this study lies in that it has raised awareness regarding the strategic considerations that such new O2O service providers should take into account for their market positions, in addition to discovering factors that could aid the prompt expansion of the applications' user base.