• Title/Summary/Keyword: 사회책임경영

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A Study on Case for Localization of Korean Enterprises in India (인도 진출 한국기업의 현지화에 관한 사례 연구)

  • Seo, Min-Kyo;Kim, Hee-Jun
    • International Commerce and Information Review
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    • v.16 no.4
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    • pp.409-437
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    • 2014
  • The purpose of this study is to present the specific ways of successful localization by analyzing the success and failures case for localization within the framework of the strategic models through a theoretical background and strategic models of localization. The strategic models of localization are divided by management aspects such as the localization of product and sourcing, the localization of human resources, the localization of marketing, the localization of R&D, harmony with a local community and delegation of authority between headquarters and local subsidiaries. The results, by comparing and analyzing the success and failures case for localization of individual companies operating in India, indicate that in terms of localization of product and sourcing, there are successful companies which procure a components locally and produce a suitable model which local consumers prefer and the failed companies which can not meet local consumers' needs. In case of localization of human resources, most companies recognize the importance of this portion and make use of superior human resource aggressively through a related education. In case of localization of marketing, It is found that the successful companies perform pre-market research & management and build a effective marketing skills & after service network and select local business partner which has a technical skills and carry out a business activities, customer support, complaint handling with their own organization. In terms of localization of R&D, the successful major companies establish and operate R&D center to promote a suitable model for local customers. In part of harmony with a local community, it shows that companies which made a successful localization understand the cultural environment and contribute to the community through CSR. In aspect of delegation of authority between headquarters and local subsidiaries, it is found that most of Korean companies are very weak for this part. there is a tendency to be determined by the head office rather than local subsidiaries. Implication of this thesis is that Korean enterprises in India should carry forward localization of products and components, foster of local human resource who recognize management and system of company and take part in voluntary market strategy decision, wholly owned subsidiary, establishment and operation of R & D center, understanding of local culture and system, corporate social responsibility, autonomy in management.

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A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • Korean Business Review
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    • v.14
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    • pp.1-30
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    • 2001
  • To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

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The Impact of Crisis Response Strategy on Brand Attitude - Focus on the Crisis Type and Cause Related Marketing - (기업의 위기대응전략이 브랜드 태도에 미치는 영향 - 위기 유형과 기업의 공익연계 마케팅을 중심으로 -)

  • Seol, Sang-Chul;Jung, Sung-Gwang;Choi, Woo-Young
    • Management & Information Systems Review
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    • v.34 no.5
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    • pp.251-276
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    • 2015
  • This study is to review the attitude of consumers on the crisis response strategy (defensive vs. receptive) that the company implements in crisis situations. Also, the interaction between the crisis response strategy that the company implements and the crisis type of companies (corporate ability vs corporate social responsibility) was discussed. In addition, the interaction between the messages (abstract vs. concrete) of public interest associated marketing implemented prior to crisis situations and the crisis response strategy implemented after crisis situations was discussed. And these results were reviewed to see if the same result can come out after controlling the involvement on consumer's public interest associated marketing as a covariate. The main results of this study are as follows. First, regarding the crisis response strategy, in the company's crisis response strategy, the receptive attitude was more favorable for the consumer's attitude than the defensive attitude. Second, it was seen that there is a significant interaction between the crisis response strategy of companies and the crisis type of companies. Third, it was seen that the crisis response strategy of companies has a significant interaction with the message type of public interest associated marketing. Lastly, the involvement showed a significant effect as a covariate and the interaction between the crisis response strategy of companies, the crisis type of company and the message type of public interest associated marketing can be confirmed even after controlling the involvement. In the conclusion of the study, the direction on implications, limitations and future.

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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.

The Importance of Employee's Perceptions When Conducting a Company's CSR Strategy : The Concept of 'Authenticity' (조직의 CSR 전략 이행과정에서 직원 인식 중요성 : '진정성' 개념을 바탕으로)

  • Jung, Ji-Young;Kim, Sang-Joon
    • Korean small business review
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    • v.43 no.4
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    • pp.27-57
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    • 2021
  • How does authenticity influence the process that conducts a company's CSR Strategy? Authenticity, an internal/external alignment condition that an employee feels in relation to an organization, means the decision on how true and beneficial to employees through their experiences, such as thoughts and emotions. Also, it can be understood as a process of meaning formation between the organization's strategy to conduct CSR and the perception of employees conducting CSR. To prove the relation between authenticity and CSR clearly, we used various techniques like Text Mining, Topic Modeling and Semantic network analysis about O corporation's 657 review data, from 2015 to 2021. As a result of the analysis, we find out the special issues and types. The analysis shows that the issue concerning the 'external image' is the biggest characteristic of authenticity perception in other conditions. Furthermore, the types of authenticity perception evaluations are largely divided into acceptance and rejection, in detail, five categories. This study indicates that organizations should consider both external and internal conditions when establishing CSR strategies. In addition, it is necessary to be an interactive circular relationship between the organization and employee, collecting and reflecting employee's perceptions. Finally, this study proposes ways to overcome problems related to interaction.

The Influence of Ethical Leadership on Organizational members' Innovative Behavior: The Serial Multiple Mediating Effects of Trust in Leader and Voice Behavior (윤리적 리더십이 구성원의 혁신행동에 미치는 영향: 리더신뢰와 발언행동의 직렬다중 매개효과)

  • Jin, Xiu;Jang, Eunmi
    • Journal of Digital Convergence
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    • v.20 no.3
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    • pp.9-18
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    • 2022
  • Organizational performance is directly associated with leaders' behavior and the importance of various leadership types are continuously emphasized. Various of leadership types are possessed of different roles and influences. Nowadays, Chinese organizations continue to reinforce social responsibility and demand ethical elements for continuous development of organization and performance improvement. It shows that the importance of ethical leadership is emphasized among Chinese organizations. Based on this phenomenon, this research focused on identifying the role of ethical leadership and verifying the level of performance. According to the current situation that requires innovation in relation to performance, we focused on the employees' innovative behavior. Furthermore, we also verified serial multiple mediating effects of trust in leader and voice behavior on the relationship between ethical leadership and innovative behavior. This research focused on 336 employees in Chinese small and medium-sized enterprises to conducted a survey and the data were used in empirical analysis. The results showed ethical leadership had a positive influence on innovative behavior. In additon, the serial multiple mediating effects of trust in leader and voice behavior were verified. Overall, this research focused on exploring performance that can be achieved through ethical leadership and finding the ways to improve performance. Finally, the future research related to ethical leadership and performance was presented.

Development of Content for Gender-Sensitive Work-Life Balance Organizational Culture Education : Focusing on Small and Medium-Sized Enterprises in Jeonnam Area (성인지적 일·생활균형 조직문화 교육 콘텐츠 개발 : 전남지역의 중소기업을 중심으로)

  • Lee, Yu Ri
    • Journal of Family Resource Management and Policy Review
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    • v.27 no.4
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    • pp.49-62
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    • 2023
  • In order to create an organizational culture that prevents women's career breaks and promotes economic activities, this study aimed at developing educational content for workplace culture improvement for both male and female workers working at small and medium-sized enterprises in Jeollanam-do. The core content composition and content design specifically consider the characteristics of Jeollanam-do based on an advisory meeting of the field experts and researchers to ensure the on-site utilization of the content and the validity and consistency of the teaching content. The educational content is divided into three areas: understanding, effectiveness, and the implementation of a gender-sensitive work-life balance organizational culture. The aim of the content is for all employees to understand the meaning of work-life balance and to improve the organizational culture of their company from the perspective of individuals, families, companies, and society. In particular, the intention was to personally identify and implement measures to improve a gender-equal work-life balance, not only at work, but also with regard to domestic labor and leisure time. Furthermore, the content is presented from a gender-sensitive perspective that encompasses diversity, systems, and programs targeting women, men, single people, married people, young people, the elderly, and people with disabilities - all these groups are explained as examples. The content emphasizes that we should all actively participate in improving the organizational culture of our companies. In addition, the Women's New Work Center should seek ways to increase the motivation for the voluntary participation by companies and strengthen the expertise of instructors in work-life balance education.

Influence of Organizational Justice, Shared Values and Job Satisfaction on Innovative Behaviors in Small & Medium Venture Enterprises: Focusing on the Mediating Effect of Organizational Trust (중소 벤처기업의 조직공정성과 공유가치, 직무만족이 혁신행동에 미치는 영향: 조직신뢰의 매개효과를 중심으로)

  • Lee, Chong Ik;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.2
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    • pp.51-61
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    • 2018
  • As Korean society becomes more matured, more people consider trust valuable, as a social capital. Researchers introduced trust literatures focusing on public policy, sociology than business. In this paper, it is empirically analyzed how Organizational Justice, Shared Values, Organizational Trust, 3 dimensions of social capital explained by Nahapiet & Ghoshall, together with Job Satisfaction and Innovative Behavior, as a proxy of performance at the organizational level. The results of this study are as below. Firstly Organizational Justice, consisted of 4 sub-variables of Distributional Justice, Procedural Justice, Interpersonal Justice and Informational Justice, classified by Colquitt, affects Job Satisfaction positively. Secondly Shared Values, consisted of 2 sub-variables of CEO's Core Value and Organizational Culture, availing Competing Value Model of Cameron & Quinn, affect Job Satisfaction positively. Thirdly Job Satisfaction, consisted of 2 sub-variables of economical satisfaction and self-efficacy, affects Innovative Behavior positively. Lastly Organizational Trust has mediating effect on the relationship between Job Satisfaction and Innovative Behavior. However, while the direct effect of Job Satisfaction on Innovative Behavior shows 69%, the indirect effect of Organizational Trust on Innovative Behavior shows 31%, which may not be ignorable. Furthermore in case of smaller organization with less than 30 members, the indirect effect of Organizational Trust shows 64%, comparing to 36% of direct effect of Job Satisfaction. This study was able to confirm that organizations need to maintain Organizational Trust as much as they strive to increase Job Satisfaction through securing Organizational Justice and Shared Values in order to effectively increase Innovative Behavior. For small organizations with less than 30 members, they can never achieve Innovative Behavior without Organizational Trust. Conclusively it is acknowledged that Organizational Trust is the most important prior condition for innovation and long-term survival of SME ventures.

Definition of Pedagogical Content Knowledge and Ways of Raising Teaching Professionalism as Examined by Secondary School Science Teachers (중등 과학교사들이 말하는 교과교육학지식의 의미와 교직 전문성 제고 방안)

  • Kwak, Young-Sun
    • Journal of The Korean Association For Science Education
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    • v.26 no.4
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    • pp.527-536
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    • 2006
  • This study investigated the components of science teacher professionalism, the meaning of PCK (Pedagogical Content Knowledge), examples of science PCK, and complementary measures that should be taken to improve teacher professionalism. Six science teachers recommended by their colleagues explained that the science teacher's professionalism (or professional knowledge) consists of science content knowledge, knowledge about teaching, knowledge about learners, and improvement efforts. Science teachers' definition of PCK, which is the professional knowledge that members of the wider society expect teachers to possess, is the teacher's materialized knowledge that aims at students' understanding and PCK is the accumulated know-how of teachers as they strive to make their teaching comprehensible by students. Science teachers also contended that teachers as professionals need to complement an accountability system, acknowledgement of continuous self-developmental efforts, collegiality, and securing validity in the teacher employment test. The teachers argued that the societal recognition of teaching professionalism is essential for a high quality teaching. Suggestions for how to improve science teaching professionalism are also discussed.

Implications of Shared Growth of Public Enterprises: Korea Hydro & Nuclear Power Case (공공기관의 동반성장 현황과 시사점: 한국수력원자력(주) 사례를 중심으로)

  • Jeon, Young-tae;Hwang, Seung-ho;Kim, Young-woo
    • Journal of Venture Innovation
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    • v.4 no.2
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    • pp.57-75
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    • 2021
  • KHNP's shared growth activities are based on such public good. Reflecting the characteristics of a comprehensive energy company, a high-tech plant company, and a leading company for shared growth, it presents strategies to link performance indicators with its partners and implements various measures. Key tasks include maintaining the nuclear power plant ecosystem, improving management conditions for partner companies, strengthening future capabilities of the nuclear power plant industry, and supporting a virtuous cycle of regional development. This is made by reflecting the specificity of nuclear power generation as much as possible, and is designed to reflect the spirit of shared growth through win-win and cooperation in order to solve the challenges of the times while considering the characteristics as much as possible as possible. KHNP's shared growth activities can be said to be the practice of the spirit of the times(Zeitgeist). The spirit of the times given to us now is that companies should strive for sustainable growth as social air. KHNP has been striving to establish a creative and leading shared growth ecosystem. In particular, considering the positions of partners, it has been promoting continuous system improvement to establish a fair trade culture and deregulation. In addition, it has continuously discovered and implemented new customized support projects that are effective for partner companies and local communities. To this end, efforts have been made for shared growth through organic collaboration with partners and stakeholders. As detailed tasks, it also presents fostering new markets and new industries, maintaining supply chains, and emergency support for COVID-19 to maintain the nuclear power plant ecosystem. This reflects the social public good after the recent COVID-19 incident. In order to improve the management conditions of partner companies, productivity improvement, human resources enhancement, and customized funding are being implemented as detailed tasks. This is a plan to practice win-win growth with partner companies emphasized by corporate social responsibility (CSR) and ISO 26000 while being faithful to the main job. Until now, ESG management has focused on the environmental field to cope with the catastrophe of climate change. According to KHNP is presenting a public enterprise-type model in the environmental field. In order to strengthen the future capabilities of the nuclear power plant industry as a state-of-the-art energy company, it has set tasks to attract investment from partner companies, localization and new technologies R&D, and commercialization of innovative technologies. This is an effort to develop advanced nuclear power plant technology as a concrete practical measure of eco-friendly development. Meanwhile, the EU is preparing a social taxonomy to focus on the social sector, another important axis in ESG management, following the Green Taxonomy, a classification system in the environmental sector. KHNP includes enhancing local vitality, increasing income for the underprivileged, and overcoming the COVID-19 crisis as part of its shared growth activities, which is a representative social taxonomy field. The draft social taxonomy being promoted by the EU was announced in July, and the contents promoted by KHNP are consistent with this, leading the practice of social taxonomy