In the meantime, research on corporate informatization focuses on the completeness of information technology itself and its financial effects, so there is insufficient research on whether information technology can support business strategy. It is necessary to verify whether the management strategy implementation of the company can be led through the informatization of the enterprise and the relation between the main mechanism factors and the informatization performance. In this study, what a mechanism factor is applied in the process of result creation of informatization from three mechanism perspectives such as selecting mechanism, learning mechanism and coordinating mechanism with cases of representative domestic IT company and what an importance mechanism factors have been ascertained. This study results in 8 propositions. For a main agent of companies, securement of information capability of organizations has been selected to realize informatization results and investment of informatization has been selected to solve organizational decentralization problems as the most important factor. Additionally, as competition in the industry gets fierce, investment on informatization has been changed to a utility way of implementation of strategies and decision on investment has been made through the official process and information technology. Differentiated company capability has been made based on acquisition of technical knowledge and company information has been expanded to its whole employees through the information system. Also, informatization change management and outside subcontractor management have been acknowledged as an important adjustment factor of company. The first implication of this study is that since case studies on mechanism factors that preceding studies on informatization results did not empirically cover have directly been dealt with based on experiences of executives in charge of business and in charge of informatization, this study can provide practical views about factors that should be mainly managed for informatization results of IT companies. Secondly, since ser-M framework has been applied for IT companies for the first time, this study can academically contribute to companies in other fields about main mechanism factors for result creation of informatization based on deeper understanding and empirical cases.
The purpose of this study was to empirically verify the effect of social entrepreneurship on market orientation. total of 500 questionnaires were distributed to workers in social enterprise and preliminary social enterprise. 202 questionnaires were used for final validation of research model, The hypotheses set in this study were validated through SPSS18.0 and LISREL8.3 based on the research model. The results showed that all hypotheses were accepted, except for 5 hypotheses(Hypothesis 1-1, Hypothesis 1-2, Hypothesis 1-3, Hypothesis 1-6, Hypothesis 1-9). First, we examined the effect that empathy might have on market orientation in connection with social entrepreneurship. The results suggested that empathy did not have a statistically significant effect on customer-orientation, inter-department cooperation and coordination, and competitor orientation. Second, we examined the effect that innovativeness might have on market orientation in connection with social entrepreneurship. The results showed that innovativeness had a positive(+) effect on customer-orientation and inter-department cooperation and coordination but did not have a statistically significant effect on competitor-orientation. Third, we examined the effect that risk-taking might have on market orientation in connection with social entrepreneurship. The results implied that risk-taking had a positive(+) effect on customer-orientation and inter-department cooperation and coordination but did not have a statistically significant effect on competitor-orientation. Finally, the relationship among market orientation variables was like this: The inter-department cooperation and coordination had a positive(+) effect on both customer-orientation and competitor-orientation. The results of this study are expected to provide a useful basis for overall understanding about the effect of social entrepreneurship on market orientation and present important theoretical and practical implications.
Safety Management System is the aviation industry policy for while operating the aircraft, to ensure the safety crew, aircraft and passengers. For operating a safe aircraft, in order to establish the international technical standards, the International Civil Aviation Organization has established the Annex 19 of the Convention on International Civil Aviation. As a result, member country was supposed to be in accordance with the policy of the International Civil Aviation Organization, to accept the international standard of domestic air law. The South Korean government announced that it would promote active safety management strategy in primary aviation policy master plan of 2012. And, by integrating and state safety programmes(ssp) and safety management system(sms) for the safe management of Annex 19 is to enforce the policy on aviation safety standards. State safety programmes(ssp) is a system of activities for the aim of strengthening the safety and integrated management of the activities of government. State safety programmes(ssp) is important on the basis of the data of the risk information. Collecting aviation hazard information is necessary for efficient operation of the state safety programmes(ssp) Korean government must implement the strategy required to comply with aviation methods and standards of the International Civil Aviation Organization. Airlines, must strive to safety features for safety culture construction and improvement of safety management is realized. It is necessary to make regulations on the basis of the aviation practice, for aviation safety regulatory requirements, aviation safety should reflect the opinion of the aviation industry.
This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.
The article 742(2) of the Korean Commercial Code allowed the third party to invoke a direct action against the insurer under a liability insurance. Meanwhile, the owners of the vessel enter into the P&I Insurance Contract with the P&I Club to indemnify all kinds of liability or expenses involved in the operation of its vessel. However, the Rule Book under the P&I Insurance mostly included the Pay to be Paid Clause which precludes the third party's direct action. Recently, the Seoul Central District Court passed a judgement on the validity of the Pay to be Paid Clause under the Korean law against the third party i.e. the cargo insurer having the right of subrogation. The court held that (1) the third party's right of direct action is not the right to claim insurance money but the right to claim damages against the P&I Club, (2) the insurer under a liability insurance is deemed to assume liability jointly and severally with the insured against the third party, (3) the Article 742(2) of the Korean Commercial Code is considered as a compulsory provision because it was invented to protect the innocent third party, the Paid to be Paid Clause is thus null and void. The purpose of this article is to evaluate the appropriateness of this court's judgments by comparative analysis of Korean and English law, and to suggest the relevant amendments of the Korean Commercial Code in order to prevent further legal disputes. The article criticizes the decision of the Seoul Central District Court, taking the attitude that, since the third party's right is the right to claim insurance money, the Paid to be Paid Clause is valid against the third party.
The leaf aqueous extracts from five gymnosperms plant were investigated for allelopathy with five Hibiscus syriacus varieties. The leaf aqueous extract of Pinus rigida had the highest total phenolic compound of 2.21mg/L, whereas the soil under Pinus koraiensis canopy had the highest total phenolic compound of 1.38mg/L. Fourteen phenolic compounds were isolated from five gymnosperm plants by HPLC. Among them, phenolic compounds were the highest in P. rigida (320.56 g/mg) with the primary compound 5-sulfosalicylic acid (312.55 g/mg). The correlation between leaf total phenolic compound and pH was not significant, while the total phenolic compound of the leaf extract changed soil pH. The relative seed germination of H. syriacus varieties showed 25% was threshold concentration. The germination rates of varieties were similar to the control group or showed slight stimulation to treatment of P. koraiensis extract. H. syriacus Cambanha was similar to the control group or showed stimulation in all treated groups. H. syriacus Seohohyang showed stimulation in both root and shoot growth compared to the control group. In other varieties except Seohohyang, shoot growth was similar to the control group, while root growth was stimulated in all treated groups. The extracts of tested gymnosperms showed significantly more stimulation to transplanted Seohohyang seedlings, whereas others were similar to control or inhibited in the greenhouse. The dry weight of Seohohyang was greater in all treated groups than the control group, while other varieties were inhibited. All gymnosperm extracts stimulated the chlorophyll contents of Seohohyang and H. syriacus Koyoro but other varieties were not significantly affected. Accordingly, it is suggested that Seohohyang seems the most desirable when planted within these five gymnosperms.
Local opposition and protest constitute single greatest hurdle to the siting of locally unwanted land uses(LULUs), especially siting of high-level radioactive disposal not only throughout Korea but also throughout the industrialized world. It can be attributed mainly to the NIMBYism, equity problem, and lack of participation. These problems are arisen from rational planning process which emphasizes instrumental rationality. But planning is a value-laden political activity, in which substantive rationality is central. To achieve this goals, we need a sound planning process for siting LULUs, which should improve the ability of citizens to influence the decisions that affects them. By a sound planning process, we mean one that is open to citizen input and contains accurate and complete information. In other word, the public is also part of the goal setting process and, as the information and analyses developed by the planners are evaluated by the public, strategies for solutions can be developed through consensus-building. This method is called as a co-operative siting process, and must be structured in order to arrive at publicly acceptable decisions. The followings are decided by consensus-building method. 1. Negotiation will be held? 2. What is the benefits and risks of negotiation? 3. What are solutions when collisions between national interests and local ones come into? 4. What are the agendas? 5. What is the community' role in site selection? 6. Are there incentives to negotiation. 7. Who are the parties to the negotiation? 8. Who will represent the community? 9. What groundwork of negotiation is set up? 10. How do we assure that the community access to information and expert? 11. What happens if negotiation is failed? 12. Is it necessary to trust each other in negotiations? 13. Is a mediator needed in negotiations?
This study tried to investigate the possibility and expectation effect to organize and operate NCS(national competency standards)-based vocational education curriculum in technical specialized high schools and meister high schools and the perceptions of specialty subject teachers about support plans for effective operation of the NCS-based curriculum. For this, the survey was conducted targeting 286 specialty subject teachers in technical specialized high schools and meister high schools. And the results are as follow: First, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that the positive expectation effect can be obtained through the NCS-based vocational education curriculum and the NCS-based vocational education curriculum should very much be applied to the school curriculum but it is impractical to organize and operate the NCS-based vocational education curriculum as the school curriculum from 2016. Second, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that industrial education needs can be analyzed, industry duties-based educational objectives and contents can be set up, industrial duties-based education can be done, the capability to develop and operate teachers' curriculum can be improved, and the NCS-based curriculum will be effective for industrial and academic cooperation and connection with communities by applying it but the realistic possibility will relatively be low. Third, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that tools for practice should be reorganized and expanded, the number of students targeting practical classes should be reduced by 15 to 20 persons, teachers' field education capability should be strengthened, supply and demand of teachers should be supported, industrial and academic cooperation-based field-centered education should be reinforced, and support of the NCS-based teaching materials to be textbooks should be required in terms of operating schools to operate the NCS-based vocational curriculum effectively. Support of finding jobs and field education which correspond with the NCS-based vocational curriculum should be provided, field instruction by ability of the national competency standards should be supported, field practice education projects about the NCS-based vocational curriculum should be provided and introduction and operation of the industrial employee performance evaluation system should be required in terms of the support plans of relevant organizations.
Kim, Dong-Yeon;Oh, Seung-Gyun;Koo, Ja-Gil;Kim, Jinsoo
대한공업교육학회지
/
v.39
no.1
/
pp.143-163
/
2014
This study developed a National Competency Standard(NCS) regarding the casino operations management based on the manual for developing National Competency Standard of 13 years and a revised classification system chart of the National Competency Standard. For the research method, this study developed a national competency standard of relevant jobs after going through review, consultation, modification, supplementation, and reporting procedures 10 times with development experts of the National Competency Standard, the industrial setting professionals, education and training experts, qualification(job analysis) experts, facilitators, and a working group of job verification committee based on the phased range and DACUM procedure of study. The major development results of this study are as follows. First, this study selected and defined duties based on the revised classification system chart of the National Competency Standard, then drew and developed total 8 ability units based on the applicable duties. Secondly, based on the developed ability units, total 27 ability unit factors were deduced and developed. Thirdly, a standard system by ability unit factor was developed based on the level of the national competency standard and revised classification system chart, then this study deduced and developed a supra-domain of the standard system by competency units using the standard tranquility value by these competency unit factors. Based on such development contents and guidelines for the national competency standard ability unit classification number, this study deduced and developed category numbers by relevant competency unit. Fourthly, total 27 relevant performance standard by competency units and knowledge, skill, and attitude were deduced and developed. Fifthly, this study deduced and developed a scope of application, work situation, evaluation guide, core competency, and development history in reference to the total 8 relevant competency units based on the duties.
The purpose of this study is to use as a basic data of establishing operating Course-based National Technical Qualification(CNTQ) support program by examining the educational needs for operating CNTQ of vocational school teachers, and to contribute to the vocational school settlement of CNTQ course. To achieve those purposes, this study drew 27 tasks performed by teachers operating CNTQ. Also, it surveyed the perceived importance and the performance. The findings of this study are as follows. First, it is showed that 'selection of qualification fields and confirmation of organization criteria, organization of educational training time by competency unit, organization of subjects and establishment of competency unit operating plan by grade and semester, selection of teaching materials, implementation of education and training, establishment of evaluation plan, implementation of evaluation, re-education and re-evaluation students with grades under 40%, guidance of paper evaluation, guidance of practical evaluation, guidance of interview evaluation' are the first priority tasks in the result of the need analysis. Second, it is indicated that 'application of external evaluation, guidance to retake an exam for failure' are the secondary priority tasks. According to these results, the following conclusions were made. First, it will be more positive effects if the educational needs in the next CNTQ support program include contents of the first priority tasks. Second, it is indicated that the priority of the educational needs for tasks of operating plan stages is commonly high. In particular, the highest ranking in the result means that it is completely supported from the first step on operating course. It is expected that the program which teachers on operating the course of similar qualification fields share each operating experience is effective. Third, the priority of the educational needs for external evaluation step ranked high. External evaluation has a different level of difficulty and a form of practical evaluation output according to qualification fields, so the method of guidance has to be different. It needs the program constructed by similar fields.
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