• The Journal of the Korea Contents Association
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• v.14 no.12
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• pp.744-752
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• 2014

This research analyzed acceptability of local public enterprise management assessment targeting Chungcheongnam-do direct management enterprises. To do this, this research analyzed influence with acceptability of local public enterprise management assessment by composing the area with 5 aspects related to local public enterprise management assessment. More differentiated strategy is required to operate management assessment efficiently, since direct management enterprises have different shape from other public enterprises in respect of organizational structure. In case of water and sewage, it tends to be difficult to return the result of management assessment to the local government organization, so that managers' interest and effort is necessarily required. Also, responsible person's professionalism is required to raise achievement of direct management enterprise through management assessment, politic management plan for this is necessary. Above all, the structure of incentive for management assessment result is difficult in making intended effect as other public enterprises. Therefore, differentiation of compensation system for assessment result is required.

• Journal of the Korea Safety Management & Science
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• v.7 no.5
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• pp.135-153
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• 2005

자가통제평가(CSA : Control Self Assessment)는 핵심사업 목적을 달성하는데 개입되는 위험 그리고 그러한 사업위험을 관리하기 위하여 설계된 내부통제를 공식적이고 문서화된 협력적 프로세스에 의하여 검토하기 위하여 사용되는 방법론이다. 현재 많은 기업에서 효과적인 조직통제와 비즈니스 프로세스 개선을 위하여 전문 감사인과 경영인들이 기업지배구조 조직의 강력한 위험관리 도구로서 자가통제평가의 필요성을 강조하고 있다. 자가통제평가는 해당 조직의 담당부서나 팀에서 내부통제평가를 통하여 내부통제상의 재무보고, 준법, 사업 및 운영상의 효율성 등을 확보하기 위해서 설치되며, 효과적인 모니터 장치로서 기업지배구조상의 업무 프로세스를 정비하고 업무에서 발생하는 제반 정보의 흐름을 원활하게 해서 조직에게 손해가 발생할 수 있는 여러 가지 위험으로부터 회사를 사전에 차단하는 기능을 한다. 이러한 부분에서 효과적인 자가통제평가 시스템을 구축하는 것이 중요할 것이다. 본 연구에서는 e-Business 관련 기업지배구조의 안전성을 확보하기 위한 자가통제평가 모델에 대한 개발 필요성과 관련 자가통제평가 세가지 기본 모델들을 통하여 장단점을 제시하고, 자가통제평가 모델의 필요성을 논의하였다.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.34 no.3
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• pp.977-987
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• 2014

Since 1960's, international construction market have explosively increase and have reached up to 600 Bil. US$ through active participation of construction firms and steady support of government. Nevertheless, owners, clients and financial institutions required reasonable criteria to effectively assess the overseas business capabilities of construction firms. However, the existing methods for construction firms rarely considers the perspective of overseas business capabilities. To overcome these problems, this study proposes an evaluation system for overseas business capabilities of construction firms. First, the needs for new evaluation system is derived through FGI, and the direction of new evaluation system is presented by reviewing the limitations of existing methods. Also, the capabilities that are required for the performances for overseas businesses were analyzed through expert interviews. Finally, 31 primary evaluation indices consisting of 3 criteria - appropriateness of index, possibility of quantification, possibility of data gathering - are derived under 9 categories and 3 perspectives through surveys and consultation meeting. The preliminary investigation of 24 Korean construction firms are conducted for comparing the existing evaluation systems and to verify its applicability. The proposed method could provide a rational criterion to evaluate the construction firms, improve internal capacity of firms, and ultimately supports the success of the construction industry.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.323-329
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• 2020

There is a system of mandating the allocation of support to small business in certain percentage or more to facilitate technological innovation at small business. Trying to assess small business R&D projects, which receive a budget of three trillion won or more from the government every year, for their possibilities of success, a group of experts perform a technological evaluation with their technologies and their difficulty levels and review closely the possibilities of their commercialization and success. Used in such a review, the Analytic Hierarchy Process technique cannot make an objective judgment of evaluation criteria for evaluation items and guarantee the professionalism and fairness of small business R&D projects due to the inherent ambiguity and uncertainty of the evaluation criteria. This study proposed an R&D evaluation system based on Fuzzy-AHP for small business to provide objective weight for the evaluation items and assess the possibilities of such projects' success. The evaluation criteria were make objective as they were applied as section values based on triangular fuzzy numbers. Weight was assigned and applied according to the management guidelines of supportive projects for small business' technological development so that it could be reflected on actual assessment. The findings of the study will be helpful for reflecting the scoring weight of these evaluation items again when an expert is appointed for a new project and guaranteeing the professionalism and fairness of small business R&D project based on them.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2003.11a
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• pp.187-299
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• 2003

최근 들어 공공 연구기관, 벤처기업 및 소규모 중소기업이 보유하고 있는 기술의 가치평가와 이를 바탕으로 하는 기업의 가치평가에 관한 요구가 많이 늘어나고 있다. 특히, 에너지.환경기술은 첨단 복합기술로서 기술가치평가 실시에 많은 자원(시간적, 경제적, 인적 등)을 요구하고 있다. 본 연구에서는 기술가치평가를 실시하기에 앞서 이를 보다 효율적으로 수행하기 위해 사전기술가치평가를 실시하기 위한 툴을 개발하여 제시코자 한다.

• Management & Information Systems Review
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• v.28 no.1
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• pp.71-97
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• 2009

In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Korean small business review
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• v.43 no.1
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• pp.35-50
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• 2021

The youth job problem is becoming more serious due to COVID-19. To solve this problem, a "good job platform" was proposed that allows young job seekers to easily and conveniently find excellent SMEs they want to work for. This study developed a "good job self-assessment model" that grasps the preferred jobs of young job seekers and evaluates SMEs and applied them in the platform. In this process, the characteristics of good jobs from the viewpoint of job seekers were identified through conjoint analysis from the viewpoint of salary level, performance compensation, working environment, corporate soundness, and organizational culture. Next, the importance of 13 detailed evaluation items was reflected through AHP for industry, academia, and research experts. The self-assessment model of this study can be used as a tool to improve awareness that changes the SME environment into a job favored by young job seekers. As a result, it could provide an opportunity to change the job problem from providing cost-oriented support to a qualitative solution.

• The Journal of the Korea Contents Association
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• v.9 no.10
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• pp.339-348
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• 2009

This research proposes a new approach to measure corporate contributions to sustainability called Sustainable Value. With some global corporations which recognize the seriousness of environmental crisis and their social responsibility, enterprises are positively accepting the sustainable management. Also, publication of the sustainability report is proliferating which is showing the enterprise's strategy, activity, result and influence in environmental, economic, social cases to the stakeholder. However, to settle and proliferate this current, it rests with how to evaluate enterprises sustainability in reasonable and reliable figure. In this context, what introduced and taking effects are sustainability report evaluation and awarding system. But the quality of sun stainability report and its content's depth and the evaluation of enterprise's sustainability itself should be distinguished. Because the enterprise which published excellent graded sustainability report is not always the enterprise that is sustainable. Then, how could we prove the result of enterprise's sustainable management based on sustainability report? This paper is to find the answer and to utilize it based on sustainability report, particularly sustainable value model as the central figure.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2002.11a
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• pp.197-207
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• 2002

최근 들어 정보통신산업의 발달과 더불어 벤처기업 및 소규모 중소기업이 가지고 있는 기술의 가치평가 및 이를 바탕으로 한 기업의 가치평가에 관한 요구가 많이 늘어나고 있다. 하지만 이러한 기업들이 가지고 있는 기술들은 생명공학, 정보통신, 나노관련기술 등 미래의 불확실한 상황에 따라 쉽게 변화할 수 있기 때문에, 기존의 전통적인 가치평가기법으로 가치를 평가하기 어려운 기술들이다. 따라서 이러한 첨단 기술들 혹은 불확실한 미래를 가지는 기술들에 대한 가치평가는 새로운 접근방법 및 시각이 필요하게 되었다. 본 연구에서는 전통적으로 널리 사용되어지고 있는 기술가치평가방법을 기초로 좀 더 미래상황에 영업적으로나 전략적으로 유연성이 있는 가치평가시스템에 대한 툴을 제시하고자 한다.