• Title/Summary/Keyword: 내부통제시스템

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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.

A Study on the Evaluation of Service Quality Index for International Airport Using MCJ (MCJ를 이용한 공항서비스 품질지수 평가에 관한 연구)

  • Lee, Seung-Chang;Lee, Gang-Seok
    • Journal of Korean Society of Transportation
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    • v.23 no.1
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    • pp.45-54
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    • 2005
  • The main purpose of this study is located at developing Ominibus Monitoring System(OMS) for the purpose of the internal management, which enable to establish job standards, find out matters to be improved, and appreciate for its treatment in a systematic way. It is through developing subjective or objective estimation tool with use of importance, perceived level, and complex index at international airport by each principal service items, The direction of this study came towards for the purpose of developing a metric analysis tool, utilizing the Quantitative Secondary Data, Analysing Perceived Data through airport user surveys, systemizing the data collection-input-analysis process, making data image according to the graph of results, planning service encounter and endowing control attribution, and ensuring competitiveness at the minimal international standards. It is much important to set up a pre-investigation plan on the base of existent foreign literature and actual inspection to international airport. Two tasks have been executed together on the base of this pre-investigation; one is developing subjective estimation standards for departing party, entering party, and airport residence and the other is developing objective standards as complementary methods. The study has processed for the monitoring services at airports regularly and irregularly through developing software system for operating standards after ensuring credibility and feasibility of estimation standards with substantial and statistical way.

A Study on the Development of High Sensitivity Collision Simulation with Digital Twin (디지털 트윈을 적용한 고감도 충돌 시뮬레이션 개발을 위한 연구)

  • Ki, Jae-Sug;Hwang, Kyo-Chan;Choi, Ju-Ho
    • Journal of the Society of Disaster Information
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    • v.16 no.4
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    • pp.813-823
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    • 2020
  • Purpose: In order to maximize the stability and productivity of the work through simulation prior to high-risk facilities and high-cost work such as dismantling the facilities inside the reactor, we intend to use digital twin technology that can be closely controlled by simulating the specifications of the actual control equipment. Motion control errors, which can be caused by the time gap between precision control equipment and simulation in applying digital twin technology, can cause hazards such as collisions between hazardous facilities and control equipment. In order to eliminate and control these situations, prior research is needed. Method: Unity 3D is currently the most popular engine used to develop simulations. However, there are control errors that can be caused by time correction within Unity 3D engines. The error is expected in many environments and may vary depending on the development environment, such as system specifications. To demonstrate this, we develop crash simulations using Unity 3D engines, which conduct collision experiments under various conditions, organize and analyze the resulting results, and derive tolerances for precision control equipment based on them. Result: In experiments with collision experiment simulation, the time correction in 1/1000 seconds of an engine internal function call results in a unit-hour distance error in the movement control of the collision objects and the distance error is proportional to the velocity of the collision. Conclusion: Remote decomposition simulators using digital twin technology are considered to require limitations of the speed of movement according to the required precision of the precision control devices in the hardware and software environment and manual control. In addition, the size of modeling data such as system development environment, hardware specifications and simulations imitated control equipment and facilities must also be taken into account, available and acceptable errors of operational control equipment and the speed required of work.

A Case Study on the Application of Security Policy for Outsourcing Personnel in case of Large-Scale Financial IT Projects (금융회사 대형 IT프로젝트 추진 시 외주직원에 대한 보안정책 적용 사례 연구)

  • Son, Byoung-jun;Kim, In-seok
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.17 no.4
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    • pp.193-201
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    • 2017
  • Financial firms strengthen to protect personal information from the leakage, introducing various security solutions such as print output security, internet network Isolation system, isolationg strorage of customer information, encrypting personal information, personal information detecting system, data loss prevention, personal information monitoring system, and so on. Financial companies are also entering the era of cutthroat competition due to accept of the new channels and the paradigm shift of financial instruments. Accordingly, The needs for security for customer information held by financial firms are keep growing. The large security accidents from the three card companies on January 2014 were happened, the case in which one of the outsourcing personnel seized customer personal information from the system of the thress card companies and sold them illegally to a loan publisher and lender. Three years after the large security accidents had been passed, nevertheless the security threat of the IT outsourcing workforce still exists. The governments including the regulatory agency realted to the financail firms are conducting a review efforts to prevent the leakage of personal information as well as strengthening the extent of the sanction. Through the analysis on the application of security policy for outsourcing personnel in case of large-scale Financial IT projects and the case study of appropriate security policies for security compliance, the theis is proposing a solution for both successfully completing large-scale financial IT Project and so far as possible minizing the risk from the security accidents by the outsouring personnel.

Risks and Supervisory Challenges of Financial Conglomerates in Korea (금융그룹화와 금융위험: 실증분석 및 정책과제)

  • Hahm, Joon-Ho;Kim, Joon-Kyung
    • KDI Journal of Economic Policy
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    • v.28 no.1
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    • pp.145-191
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    • 2006
  • This paper studies implications of financial conglomeration for both financial risk of individual conglomerates and systemic risk potential in post-crisis Korea. Our analyses suggest that we cannot conclude that financial conglomerates are taking on higher risks relative to non-conglomerate independent institutions. We also find that larger financial institutions show a significantly higher profitability and lower variability in profitability operating on a superior efficient frontier. However, it turns out that the consolidation has raised systemic risk potential as direct and indirect interdependencies among large banking institutions have substantially increased. Furthermore, financial conglomerates have become more vulnerable to contagion risks from non-bank sectors and capital markets. In the face of the shifting risk structure, financial supervisory and regulatory systems must be upgraded toward a more risk-based, consolidated supervision. Prompt corrective action provision for financial conglomerates must be based upon fully consolidated group risks, and effective supervisory devices need to be introduced to avoid inadvertent extension of public safety net to cross-sectoral activities of financial conglomerates. It is also critical to strengthen internal control and risk management capacities at financial conglomerates, and to establish strong market discipline by improving information transparency and monitoring incentives in the financial market.

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A Study on the Distribution of Heavy Metal Elements in Arc Welding Fume (아크용접 Fume의 중금속 분포에 관한 연구)

  • 채현병;김정한
    • Proceedings of the Safety Management and Science Conference
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    • 1999.11a
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    • pp.343-343
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    • 1999
  • 아크용접은 산업전반에 걸쳐 그 생산기반에 없어서는 안될 필수기술로써 자동차 및 조선, 항공우주산업에 이르기까지 경제기반에 미치는 파급효과가 매우 크다. 그러나 이 아크용접을 하게 되면 각종 가스와 미세입자로 이루어진 흄이 발생하게 되는데 이들은 작업자들의 건강에 많은 영향을 미치는 것으로 보고되어 있다. 용접흄에는 용접재료 및 용접공정에 따라 다양한 유해원소가 포함되어 있고 그 종류에 따라 인체에 미치는 잠재적 독성효과도 매우 광범위하다. 최근 국내에서는 용접사들 중에 용접흄에 포함된 중금속 중 Mn중독에 의한 파킨스씨병 환자들과 Cr중독에 의하여 콧속 연골에 구멍이 뚫리는 비중격천공(鼻中隔穿孔) 환자들이 직업병으로 판정 받아 산재요양이 승인된 사례가 있다. 이러한 계기로 인하여 용접사들의 용접기피 현상이 심화되고 작업환경에 대한 법적규제는 선진 외국뿐만 아니라 국내에서도 한층 엄격하게 강화되고 있는 실정이다. 따라서 이제는 작업자와 사용자 모두 용접흄에 대한 인식의 전환이 요구되는 때이며 여러 분야에서 이러한 용접흄에 대한 연구가 활발히 진행되어야 한다. 해외에서는 이미 용접흄에 대한 연구가 활발히 진행되어 왔으나 국내의 경우는 매우 미비한 상태이며 용접산업의 미래 영향력이나 필요성을 고려할 때 국내에서도 적극적인 관심을 가져야 할 부분으로 판단된다. 본 연구에서는 아크용접공정에서 발생하는 흄의 특정 중금속 성분이 인체에 치명적인 악영향을 미치는 것에 착안하여 여러 종류의 용접재료에서 발생되는 용접흄의 중금속 분포를 조사하여 비교하였다. 이것은 향후 용접재료별 및 용접공정별 발생되는 흄의 유해원소를 저감시킬 수 있고 또한 각종 유해원소의 노출기준 및 평가기준을 마련할 수 있는 기초data로써 도움이 되리라 사료된다.동, 공정중재고가 줄어드는 결과를 보였고, 가동률 수준이 높을수록 ORR 방법간의 차이가 크게 나타났다. 그리고 부하평준화 기능은 Order Release 정책의 유효성에 별 영향을 주지 않는 것으로 나타났다. 결론적으로, Order Release 방법은 우선순위규칙간의 성능차이를 줄이거나, 대체할 수 통제 기법이라기보다는 우선순위규칙을 보완하여 공정중재고와 작업현장에서의 리드타임, 리드타임의 편차를 줄여주는 역할을 한다고 볼 수 있다. 그리고, 계획시스템이 존재하여 계획오더가 일정기간간격으로 이송되는 환경에서 특히 유용하다는 결론을 얻었다. 알 수 있었다. 것인데, 제조업에서의 심각한 고비용, 저효율 문제 를 해결하기 위해 필수적으로 도입해야만 하는 실정이다. 또한 소비자의 다양한 요구로 인 하여 제품의 종류와 사양면에서 심한 변동을 보이는 시장 수요에, 신속한 정보처리로 대응 하는데도 크게 기여하고 있다. 이에 본 연구에서는, 자동차 Job Shop의 동기화 생산방식을 지원하는 동기화 생산시스템의 구축 모델을 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른 영향을 받을 수 있기 때문에 앞으로 이에 대한 많은 연구가 이루어져야할 것으로 판단된다.태에도 불구하고 [-wh]의미의 겹의문사는 병렬적 관계의 합성어가 아니라 내부구조를 지니지 않은 단순한 단어(min

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Open Collaboration Innovation Methodology (OCIM) : A Methodology for New Service Development (개방형 협업을 통한 서비스 혁신 방법론)

  • Lee, Zoon-Ky;Lee, Min-He;Chu, Yo-Han
    • The Journal of Society for e-Business Studies
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    • v.16 no.1
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    • pp.49-70
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    • 2011
  • While new service development has become one of the most popular topics among practitioners and academics, methodologies development for new service development is only in its infancy. Especially, despite the growing interests in open innovations that effectively utilize external resources for R&D, existing research on new service development methodology designed to use external resources is scant. This article proposes a new methodology to generate new service business models that utilize massive external resources in combination with internal resources using ICT. The "Open Collaboration Innovation Methodology (OCIM)" is built based upon the theory of open innovation model and social psychology theories on behavioral motivation for cooperation. The model begins with the procedures to identify external resources that meet service objectives and requirements, and suggests motivation, control and monitoring mechanisms to implement a new service model. A business case is followed to demonstrate the use of the model. We expect that this model can be practically used by companies that are planning for developing new business models, and will provide a better understanding on open collaboration models, collective intelligence and crowd sourcing models.

Problem Analysis and Improvements Plans for PF ABCP of Apartment Housing Development Projects (공동주택 PF ABCP의 문제점 분석 및 개선방안에 관한 연구)

  • Kim, Soo-Yeol;Hwang, Uk-Sun;Kim, Yong-Su
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.2
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    • pp.133-142
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    • 2011
  • The purpose of this study is to analyze the problems of the parties involved in the issuance of apartment housing development projects. The adapted research method selected four apartment housing development as PF ABCP projects. This study carried out the case about participant institution of PF ABCP funding project including developer, constructor, financial institution so as to draw problems by participant institution. On the basis of the selected case, this thesis proposes methods for involved parties to negotiate and work out problems of the PF ABCP. The results of this study are as follows 1) Launching long-term project financing should be developed, including operating funds and strengthen the ABS and ABCP issuance of credit assessment procedures, combined with the simplicity of the instruments. 2) The Low-risk contract for the construction of simple managerial focus should be the construction, financial institutions essentially dependent on project financing feasibility verification purpose loans to prevent the division a true story, the development should be of interest to be preserved. The proposed included, among other, partial guarantee based on the construction plan financial institutions' share-based investment, and the supplement of legal issues.

Economic Analysis on the Automation System of the Cultivation Process in the Plant Factory (식물공장 재배 공정 자동화 시스템의 경제성 분석)

  • Jung, Mincheol;Kim, Handon;Kim, Jimin;Choi, Jeongmin;Jang, Hyounseung;Jo, Soun
    • Korean Journal of Construction Engineering and Management
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    • v.23 no.4
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    • pp.57-64
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    • 2022
  • A plant factory is a facility that creates an artificial environment in a controlled space and produces plants systematically through automated facilities. However, automation in the cultivation process is insufficient compared to the internal environment control technology in plant factories. This causes the problem of an increase in operating costs due to the input of a large number of workers. Therefore, this study aims to evaluate economic feasibility by comparing before and after introducing automation in the cultivation process of plant factories. The target plant factory to be analyzed was selected, and the break-even point analysis method was used by comparing the cost required compared to the operating period. As a result, the break-even point was analyzed to be 3.4 years when automation was introduced into six processes for plant cultivation. Therefore, it can be judged that the introduction of automation is excellent in terms of economic feasibility when the target plant factory has been operated for more than 3.4 years. This study is expected to be used as basic data to analyze the economic feasibility of introducing automation in domestic and foreign plant factories.

The Characteristics and Performances of Manufacturing SMEs that Utilize Public Information Support Infrastructure (공공 정보지원 인프라 활용한 제조 중소기업의 특징과 성과에 관한 연구)

  • Kim, Keun-Hwan;Kwon, Taehoon;Jun, Seung-pyo
    • Journal of Intelligence and Information Systems
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    • v.25 no.4
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    • pp.1-33
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    • 2019
  • The small and medium sized enterprises (hereinafter SMEs) are already at a competitive disadvantaged when compared to large companies with more abundant resources. Manufacturing SMEs not only need a lot of information needed for new product development for sustainable growth and survival, but also seek networking to overcome the limitations of resources, but they are faced with limitations due to their size limitations. In a new era in which connectivity increases the complexity and uncertainty of the business environment, SMEs are increasingly urged to find information and solve networking problems. In order to solve these problems, the government funded research institutes plays an important role and duty to solve the information asymmetry problem of SMEs. The purpose of this study is to identify the differentiating characteristics of SMEs that utilize the public information support infrastructure provided by SMEs to enhance the innovation capacity of SMEs, and how they contribute to corporate performance. We argue that we need an infrastructure for providing information support to SMEs as part of this effort to strengthen of the role of government funded institutions; in this study, we specifically identify the target of such a policy and furthermore empirically demonstrate the effects of such policy-based efforts. Our goal is to help establish the strategies for building the information supporting infrastructure. To achieve this purpose, we first classified the characteristics of SMEs that have been found to utilize the information supporting infrastructure provided by government funded institutions. This allows us to verify whether selection bias appears in the analyzed group, which helps us clarify the interpretative limits of our study results. Next, we performed mediator and moderator effect analysis for multiple variables to analyze the process through which the use of information supporting infrastructure led to an improvement in external networking capabilities and resulted in enhancing product competitiveness. This analysis helps identify the key factors we should focus on when offering indirect support to SMEs through the information supporting infrastructure, which in turn helps us more efficiently manage research related to SME supporting policies implemented by government funded institutions. The results of this study showed the following. First, SMEs that used the information supporting infrastructure were found to have a significant difference in size in comparison to domestic R&D SMEs, but on the other hand, there was no significant difference in the cluster analysis that considered various variables. Based on these findings, we confirmed that SMEs that use the information supporting infrastructure are superior in size, and had a relatively higher distribution of companies that transact to a greater degree with large companies, when compared to the SMEs composing the general group of SMEs. Also, we found that companies that already receive support from the information infrastructure have a high concentration of companies that need collaboration with government funded institution. Secondly, among the SMEs that use the information supporting infrastructure, we found that increasing external networking capabilities contributed to enhancing product competitiveness, and while this was no the effect of direct assistance, we also found that indirect contributions were made by increasing the open marketing capabilities: in other words, this was the result of an indirect-only mediator effect. Also, the number of times the company received additional support in this process through mentoring related to information utilization was found to have a mediated moderator effect on improving external networking capabilities and in turn strengthening product competitiveness. The results of this study provide several insights that will help establish policies. KISTI's information support infrastructure may lead to the conclusion that marketing is already well underway, but it intentionally supports groups that enable to achieve good performance. As a result, the government should provide clear priorities whether to support the companies in the underdevelopment or to aid better performance. Through our research, we have identified how public information infrastructure contributes to product competitiveness. Here, we can draw some policy implications. First, the public information support infrastructure should have the capability to enhance the ability to interact with or to find the expert that provides required information. Second, if the utilization of public information support (online) infrastructure is effective, it is not necessary to continuously provide informational mentoring, which is a parallel offline support. Rather, offline support such as mentoring should be used as an appropriate device for abnormal symptom monitoring. Third, it is required that SMEs should improve their ability to utilize, because the effect of enhancing networking capacity through public information support infrastructure and enhancing product competitiveness through such infrastructure appears in most types of companies rather than in specific SMEs.