• Title/Summary/Keyword: 기업투명성

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Effect of ERP Implementation for Public Owner - Based on Case Study (공공발주기관의 ERP 적용효과 평가방안 - 사례연구중심으로)

  • Kim, Hyoun Young;Park, Hee-Sung
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.33 no.2
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    • pp.749-755
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    • 2013
  • The public corporations have already implemented ERP to improve productivity, quality, and cost saving. This paper presents the result of business process improvement based on implementation of ERP. Therefore, this paper performed case study of K corporation. Survey was conducted to define the degree of improvement and evaluation method was presented using AHP. The weights for each business area is assigned based on AHP. Then ERP is evaluated in efficiency, work transparency, information sharability, and easy of use. It is meaningful achievement considering its short term implementation. The human resource management shows a relatively larger improvement than other management processes. However, information sharability shows relatively low improvement than others. This quantified result of user-oriented subjective evaluation on ERP implementation will contribute to evaluate the impact of ERP for owner organizations.

China's Government Audit and Governance Efficiency of Companies: Analyses of Listed Companies Controlled By China's Central State-Owned Enterprises (중국의 정부감사와 기업의 관리효율성 : 중국 중앙기업 상장자회사 분석)

  • Choe, Kuk-Hyun;Sun, Quan
    • International Area Studies Review
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    • v.22 no.4
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    • pp.55-75
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    • 2018
  • In China, different from the private enterprises or the locally-administered state enterprises, central state-owned enterprises generally spread over cornerstone industry which is greatly influenced by the public policy, which results in the objective existence of government influence in their productive activities. As the strategic resource, listed companies controlled by central state-owned enterprises, mostly distributed in the lifeblood and security of key industries. Therefore, listed companies controlled by central state-owned enterprises' governance efficiency play an important role in optimal allocation of state-owned assets, improve capital operation, improve the return on capital, and maintain state-owned assets safety. As the immune systems of national governance, the government audit strengthen the supervision of listed companies controlled by central state-owned enterprises in case of the loss of state-owned assets and significant risk events occur, to ensure that the value of state-owned assets. As an important component of national governance, government audit produced in entrusted with the economic responsibility of public relationship. Government audit can play an important role in maintaining financial security and corruption, and also improve listed company's accounting stability and transparency. While government audit can improve governance efficiency and maintain state-owned assets safety, present literature is scarce. Under the corporate governance theory and the economical responsibility theory, the thesis select data from 2010-2017 to verify the relationship between government audit and listed companies controlled by central state-owned enterprises' corporate performance. Results show that listed companies controlled by central state-owned enterprises are more likely to be audited by government of poor performance. Results also show that the government audit will have a promoting effect on listed companies controlled by central state-owned enterprises, and through to the improvement of the governance efficiency will enhance its companies' value. The results show that China's government audit has appealing role in accomplishing central state-owned enterprises to realize the business objectives and in promoting the governance efficiency.

국가 선진화를 위한 정부혁신 추진 전략에 관한 연구;Two Six Sigma 방법론 제안

  • Choe, Hyeon-U;Lee, Gang-Gun
    • Proceedings of the Korean Society for Quality Management Conference
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    • 2006.11a
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    • pp.411-416
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    • 2006
  • 참여정부의 출범 이후 정부는 투명하고 일 잘하는 정부를 만들기 위해서 정부의 각 부처 및 공기업의 자율적 혁신 및 체질화를 유도하고 있다. 현재 이러한 정부의 강력한 정부개혁 혁신 의지는 세계 10위권의 경쟁력 있는 국가의 건설과 국민이 편안하고 행복한 나라 만들기를 비전으로 선정하고 대통력 주재의 정부혁신추진회의를 운영하는 등 다각적인 노력을 기울이고 있다. 그러나 2006년 5월 11 일 스위스 국제경영개발연구원(IMD)이 발표한 '2006년 세계경쟁력 연감'에서 한국의 국가 경쟁력이 총체적으로 후퇴한 것으로 나타났다. 이에 본 연구에서는 정부혁신의 방향성을 진단해 보고 구체적 추진 방법론을 제안하고자 한다.

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A Study on Public Data Opening Status and Utilization Policy (공공데이터 개방 현황 및 이용 활성화 방안)

  • Han, Eok-Soo
    • Proceedings of the Korea Contents Association Conference
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    • 2018.05a
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    • pp.75-76
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    • 2018
  • 공공데이터 공개 의무 확대와 법제도 개선에 따라 한국 정부 및 지자체를 중심으로 공공데이터 서비스가 촉진되고 있다. 공공데이터 개방의 당초 취지는 일상 업무를 통해 만들어낸 수많은 데이터를 기업체와 국민이 쉽게 접근하고, 재사용을 가능하게 함으로써 정부는 신뢰성과 투명성을 향상시키고, 예비 창업자들에게는 새로운 시장과 창업 기회를 창출하며, 국민 참여 및 국민의 의사결정에 도움을 준다는 것이다. 하지만 이러한 정책 취지와 노력에도 불구하고 공공데이터 개방과 활용에 있어서는 여전히 어려움과 한계가 존재하고 있다. 이에 본 연구에서는 현재 진행되고 있는 정부 및 공공기관의 데이터 개방과 개방 데이터의 활용 현황을 분석, 진단해 보고 향후 공공데이터 개방 촉진 및 이용 활성화를 위한 정책적 방안을 제언해 보고자 한다.

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A Study on the Effects of Earnings Management in Outside Directors System for Information Security Company (정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구)

  • Kim, Dong Young
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.143-158
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    • 2014
  • Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

The Effect of Corporate Social Responsibility on Organizational Trust, Job Satisfaction and Turnover Intention (건설기업의 사회적 책임 활동이 조직신뢰, 직무만족과 이직의도에 미치는 영향)

  • Cho, Jin-Ho;Kim, Byung-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.5
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    • pp.83-94
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    • 2019
  • Recently, the proportion of overseas orders of domestic construction companies is increasing, and the global market demands management transparency on corporate social responsibility activities. Therefore, domestic companies are faced with the need to systematically prepare for social responsibility activities. The purpose of this study was to examine whether CSR activities have a moderating effect on the relationship between organizational trust, job satisfaction, turnover intention and contract type. This study analyzed the effect of CSR activities on organizational trust, job satisfaction and turnover intention. The study targets regular and irregular workers in construction companies who promote CSR activities through the homepage, public service ad, and media. The questionnaire distributed 300 copies online. The final valid sample is 255 (145 Regular and 110 Irregular). Empirical analysis used a structural equation model. The results of the study are as follows. First, in CSR activities, economic responsibility, philanthropic responsibility and ethical responsibility had a positive (+) effect on organizational trust. Second, organizational trust had a positive (+) effect on job satisfaction in CSR activities. Finally, the magnitude of the Moderate effect of the type of labor contract according to the group classification showed that the CSR activity on organizational trust had many regular employees with economic responsibility. Also, organizational trust in job satisfaction was found to be large in regular employees. The results of this study can be a guide to CSR activities of construction companies in terms of organizational effectiveness.

A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS (K-IFRS 시행에 따른 우리나라 외부회계감사제도 개선방안 연구)

  • Choi, Rack-In
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.12
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    • pp.339-348
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    • 2014
  • This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

To ensure transparency in the implementation of national R&D Sanctions(refunds, participation restrictions) Research (국가연구개발 사업비 집행의 투명성 확보를 위한 제재조치(환수, 참여제한)에 관한 연구)

  • Noh, Sang-Kyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.8
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    • pp.433-440
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    • 2018
  • As government research and development projects become more important, such as the creation of future-oriented growth engines and expansion of budgets, the future vision of R&D is presented through paradigm shifts such as efficiency, investment direction and strategy. On the other hand, research and interest in sanctions are poor, and this paper examines legal grounds, comparative analysis of laws, and cases outside the country, draws implications for domestic applications, have. In addition, we will contribute to the prevention of damages caused by neglect, or the transparency of the execution of research funds. This study was conducted by comparing the characteristics of government R&D and sanctions with the sanctions for the top three R&D investment related SMEs. In Korea, starting with the introduction of sanctions in 2001, the moral hazard of research and development has been prevented through the cumulative violation of aggravation, expansion of the period of restriction of participation, and the introduction of a strikeout system. Nevertheless, fraudulent use of business expenses is constantly being detected. In order to ensure maximum autonomy and stronger responsibility than strong institutions, the willingness of the researchers to execute transparent business expenses, the moral approach to public resources, Precedence of recognition conversion is important.

Optical and electrical properties of AZO thin films deposited on OHP films (OHP 필름위에 증착된 AZO 반도체 박막의 광학 및 전기적인 특성 분석)

  • Kim, Kyoung-Bo;Lee, Jongpil;Kim, Moojin
    • Journal of Convergence for Information Technology
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    • v.10 no.9
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    • pp.28-34
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    • 2020
  • In this paper, an optical sensor based on an AZO semiconductor material is fabricated on an OHP film with high transmittance, and the characteristics of the optical element and the properties of the semiconductor material are described. In order to realize a flexible optical device, which is a major issue in the field of near-electronic devices, a transparent and bendable OHP film was used as a substrate. In addition, ITO, which is used for mass production as a transparent electrode and a semiconductor material, is expensive due to the scarcity of indium. Therefore, it is necessary to find a material that can replace it. The optical and electrical properties of the Au/Al/AZO/OHP structure are implemented to evaluate whether AZO is possible. It was found that devices and materials had no characteristic change by bending, and these results provide a possibility for application to a next-generation device. However, it is necessary to remove fine scratches on the surface of the OHP film, as well as optimized devices based on materials and structures that can improve the photocurrent.

ESG Management, Strategies for corporate sustainable growth : KT's company-wide goals and strategies (ESG 경영, 기업의 지속가능성장을 위한 전략 : KT의 전사적 목표와 전략)

  • Kang, Yoon Ji;Kim, Sanghoon
    • Journal of the Korea Convergence Society
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    • v.13 no.4
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    • pp.233-244
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    • 2022
  • One of the most noteworthy topics in recent corporate management is ESG(Environmental, Social, Governance). Although there are many companies that have declared ESG management, KT has declared full-fledged ESG management in 2021 and is sharing its sustainable management strategy with stakeholders. In addition, KT is strengthening ESG management by issuing ESG bonds for the first time in the domestic ICT industry. At a time when the information technology industry became more important due to COVID-19, this study attempted to examine KT's ESG management goals and strategies by dividing them into environmental, social, and governance areas. KT was aiming to achieve environmental integrity through 'environmental management', 'green competence', 'energy resources', and 'eco-friendly projects' in the environmental field. In addition, in the social field, genuine creating social value was pursued through 'social contribution', 'co-growth', and 'human rights management'. Finally, in the governance area, it was aiming for a transparent corporate management system to pursue economic reliability through 'ethics and compliance' and 'risk management'. In particular, KT was promoting its own ESG management by promoting strategies to solve environmental and social problems using AI and BigData technologies based on the characteristics of a digital platform company. This study aims to derive implications for ESG strategy establishment and ESG management development direction through KT's ESG management case in relation to ESG management, which has emerged as a hot topic.