• Title/Summary/Keyword: 기업 이해관계자

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A Suggestion for Effectiveness Measure and Improvements of Information System Auditing (정보시스템 감리 효과성 측청 및 향상 방안에 관한 연구)

  • Moon, Song-Chul;Kim, Hyun-Soo
    • 한국IT서비스학회:학술대회논문집
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    • 2002.11a
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    • pp.215-222
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    • 2002
  • 정보시스템 감리와 관련된 기존 연구들은 감리와 관련된 이해관계자 집단 전체의 관점에서 포괄적으로 문제를 분석하지 못하고 한국전산원 감리인만을 대상으로 하거나, 또는 공기업 중심의 피감리인만을 대상으로 연구되어 왔다. 또한 감리 효과 향상을 위한 연구도 법적, 제도적 측면에서의 향상방안을 중심으로 수행되어 왔다. 본 연구는 감리효과성 측정과 향상 방안에 대하여 한국전산원과 민간 감리법인들의 감리인, 관공서 및 기업체의 감리의뢰인, 관공서 및 기업체소속의 피감리인, 기타 정보시스템 기술 (IT) 관련 업무에 종사 하는 전문가 등 4그룹을 대상으로 포괄적인 연구를 수행하였으며 감리 향상 방안도 법적, 제도적 측면의 향상 방안뿐만 아니라 감리인, 피감리인, 감리의뢰인 측면에서의 향상 방안을 포함하여 연구를 수행하였다.

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The Effect of Organizational Mecenat Interests on Individual Mecenat Interests, Participation, Organizational Trust, Commitment, Loyalty (조직의 메세나 관심이 내부 조직원의 메세나 관심도와 참여도 및 조직 신뢰, 애착, 충성도에 미치는 영향 연구)

  • Joo, Soon-Yi;Kim, Bo-Young
    • The Journal of the Korea Contents Association
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    • v.17 no.1
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    • pp.145-156
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    • 2017
  • Mecenat is a company support to cultural and artistic activities. It has developed as not only a patronage of the arts but also a strategic method for a business performance and a company's influence. And mecenat has impacted on customers, interested parties, local communities, and corporate culture. This study analyzes how individual and organizational interests and participation on Mecenat activities affect organizational trust, commitment, and loyalty. As a result of surveys from 438 employees, there would be a pro rata increase in an employee's interest and participation in Mecenat, if organizational interest goes up. The interest also affects trust in organization, organizational commitment, and employee loyalty in a positive method. The result clearly indicates necessity of company's support for cultural and artistic activities and importance of changing company's perspectives. Hence companies would be recognized that supporting Mecenat activities would strengthen organizational culture.

A Study on the Factors Influencing the Satisfaction of Certification and Support Policy of Innovative Pharmaceutical Companies : Focusing on the policy formation process variables (혁신형 제약기업 인증·지원 정책만족도에 대한 영향요인 연구 : 정책형성과정 변인을 중심으로)

  • Kim, Daejin;Oh, Kihwan;Ha, Dongmun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.8
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    • pp.360-369
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    • 2018
  • Innovative pharmaceutical company certification support policies have been implemented since 2012. This study was conducted to identify the perceptions of stakeholders and related experts on the formation process and policy satisfaction of this policy, and to identify factors that explain policy satisfaction. The survey was conducted by e-mail and facsimile of the pharmaceutical companies, universities, and government - affiliated research institutes. The effective response rate was 38.4% (61/159). As a result of the cross-sectional survey, the perception of policy necessity was the most positive among the policy formation process, and all the other stages and perception of policy satisfaction were at the medium level. As a result of examining the influential factors related to the variables of the respondents' personal variables and the policy formation process, it is confirmed that the factors that have the greatest influence on the policy satisfaction are the perception of the performance of the certified company. Also, perceptions of appropriateness and follow - up ability were similar in magnitude of impact on policy satisfaction. This study can be used as a basic data to systematically and effectively improve the certification and support policies of innovative pharmaceutical companies based on the consumer's perception. However, due to limitations such as being carried out at the beginning of policy implementation, verification and supplementation are necessary through further research.

A Study on Brand Image Analysis of Gaming Business Corporation using KoBERT and Twitter Data

  • Kim, Hyunji
    • Journal of Korea Game Society
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    • v.21 no.6
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    • pp.75-86
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    • 2021
  • Brand image refers to how customers, stakeholders and the market see and recognize the brand. A positive brand image leads to continuous purchases, but a negative brand image is directly linked to consumers' buying behavior, such as stopping purchases, so from the corporate perspective, it needs to be quickly and accurately identified. Currently, methods of investigating brand images include surveys and SNS surveys, which have limited number of samples and are time-consuming and costly. Therefore, in this study, we are going to conduct an emotional analysis of text data on social media by utilizing the machine learning based KoBERT model, and then suggest how to use it for game corporate brand image analysis and verify its performance. The result has proved some degree of usability showing the same ranking within five brands when compared with the BRI Korea's brand reputation ranking.

A Study on the Relationship between the Disclosure of the Company's Internal Control System and the Agency Costs -Focused on SSE Listed Companies (기업 내부통제시스템 도입과 기업 대리 비용과의 관계연구 - SSE 상장기업을 중심으로)

  • Kim, Dong-Il;Choi, Seung-Il
    • 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.

A Study on the Formation and Influencing Factors of Ocean Governance in Busan, the Ocean Capital of Korea: A New Guide to Conflict Resolution Among Busan Marine Stakeholders (해양수도 부산의 해양거버넌스 형성수준 및 원인분석: 이해관계자의 '접촉과 갈등해결'을 중심으로)

  • Woo, Yang-Ho;Kang, Yun-Ho
    • Journal of Navigation and Port Research
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    • v.36 no.3
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    • pp.233-243
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    • 2012
  • The purpose of this study was to confirm that the formation and influencing factors of ocean governance in Busan. Recently it has been observed that the concept of ocean governance increasingly popular in the field of maritime administration, as the concept helps us understand more comprehensively the new or emerging roles of the government and other stakeholders(private enterprise, citizen, etc) in a rapidly changing environments. Therefore, this study aims to investigate the status of ocean governance and draw alternatives in applying appropriate ocean governance structure of maritime administration in Busan. The result of this study shows that ocean governance level in Busan was not high in some factors such as participation, cooperation, collective decision making. This is caused by the lack of a ocean governance structure. Based on these significant research findings, theoretical and practical implications were discussed.

Related Party Transactions and Corporate Value: Test of the Efficient Transaction and Conflict of Interests Hypothesis (특수관계자간 거래와 기업가치: 효율적 거래가설과 이해상충가설 검증)

  • Lee, Sang-Gyu;Kim, Byoung-Gon;Kim, Dong-Wook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.9
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    • pp.446-453
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    • 2018
  • This study analyzed the effect of related party transactions on the corporate value of Korean firms using panel data regression analysis. We tested the efficient transaction hypothesis and conflict of interests hypothesis which concern related party transactions. Five types of related party transactions were considered, including long term supply contracts, assets and business transfers, affiliate loans, equity investment, and credit offerings. If related party transactions were conducted for the purpose of enhancing corporate efficiency, results would have a positive effect on firm value. If related party transactions were conducted for the purpose of private profits of the controlling shareholders, the results would show a negative effect on firm value. Results were as follows. Firstly, it is confirmed that affiliate loans, equity investment, and credit offerings had negative effects on firm value. This implies that these types of related party transactions used by controlling shareholders for the purpose of their private profit, which supports the conflict of interests hypothesis. Secondly, it was found that long term supply contracts and assets and business transfers had no effect on firm value.

A Comparative Case Study on the CSR Strategies of Toyota and Hyundai Motors in China (중국에서의 도요타와 현대자동차의 CSR전약에 관한 비교 사례분석)

  • Seo, Min-Kyo
    • International Commerce and Information Review
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    • v.13 no.4
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    • pp.151-176
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    • 2011
  • Recently, the importance and requirement for Corporate Social Responsibility(CSR) is continuously growing in both korea and foreign countries. This paper tried to analyze on the theoretical trend of CSR and to draw out managemental implications for Korean firms' global CSR strategy by means of comparative case study for the CSR activities of Toyota and Hyundai Motor in China. The results and implications of this study are as follows. First, this study showed that these companies had carried out a systemic legal and ethical responsibility. Second, according to the model of Porter & Kramer and Ibuki Eiko, these companies had recognized the importance of CSR and had recently begun to implement their strategic CSR Third, Toyotas' CSR activities in China are more closely related to auto industry and more strategic in compare with Hyundai Motors' CSR activities in China. Fourth, therefore, the more strategic and long-term planned effective CSR activities of Korean firms in China will be needed in the future.

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Valuation Effects of Corporate Social Responsibility: The Evidence from Supply Contracts in Korea (기업의 사회적 책임과 기업가치: 공급계약 공시를 통한 분석)

  • Kim, Noolee;Kwon, Kyoung-Min
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.9
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    • pp.5836-5842
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    • 2015
  • We examine the effect of Corporate Social Responsibility activities on the value of corporations through the supply contracts with customers, one of important stakeholders. The analyses using KEJI index and supply contract announcements show that the likelihood of involving in a supply contract is lower and the announcement return is lower when CSR performance is higher. However, this negative effect of CSR is different across the level of CSR performance. The negative effects of CSR do not exist in the firms with highest level of CSR performance while most of the negative effects are concentrated in the firms with mediocre performance in CSR. These results indicate that market recognizes not best CSR activities but mediocre CSR activities as sacrifice of shareholder value.

Analysis of the Micro-Conflict Structure in the Process of Operation and Management of the Regulatory Free Zone (규제자유특구 운영 및 관리상 나타나는 이해관계자들의 미시적 갈등구조 분석)

  • Choi, HaeOk;Lee, KwangHo
    • Korean small business review
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    • v.43 no.4
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    • pp.155-172
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    • 2021
  • This research means that it analyzed the conflict structure of key stakeholders in the operation and management of the Regulation Free Zone. The analysis results are as follows. First, for the safety review related to the amendment of the law, the process of presenting a preliminary review opinion is additionally required. Second, institutional improvement is needed for the complicated preliminary preparation stage in the management system issue. Third, there is the issue of whether to provide an incentive structure to the local innovation ecosystem or to leave it to the autonomy of the participating companies and guarantee the choice in the post-management issue. In the future, this research suggests a method to systematically prepare a micro-policy demand identification process through continuous monitoring using the Q method.