• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

• Journal of Global Scholars of Marketing Science
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• v.2
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• pp.17-37
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• 1998

중소기업간 협력 활동은 사업의 전체 혹은 일정 부분에 대하여 분업이나 협업의 관계를 맺는 공동사업의 형태로 나타난다. 기업간 연결의 강도에 따라 기업들간에 형성되는 분업과 협업의 관계를 시장형, 중간조직형, 위계조직형으로 구분할 때, 중소기업간 공동사업은 중간조직형에 속하는 일종의 기업간 네트워크라고 볼 수 있다. 물론 네트워크형의 협력관계를 추진하는 방식도 업무제휴, 지분제휴, 합작투자, 컨소시엄 등으로 다양하다. 그러나 완전한 자본적 통합에 따른 위계적 조직과는 달리 참여기업들이 독립성을 유지하면서, 네트워크 밖의 기업에 대해 경쟁우위를 확보하기 위해 형성한다는 공통점을 가지고 있다. 기업간 협력관계를 통해 참여 기업들이 얻을 수 있는 혜택에 관한 기존연구들은 크게 두 가지로 나누어 볼 수 있다. 하나는 기업의 생산함수를 중심으로 그 이점을 파악하는 것이고 다른 하나는 관계의 종류에 따라 기업간 거래관계를 관리하는 소위 거래비용의 효율성을 중심으로 혜택을 파악하는 접근방법이다. 전자의 접근방법을 따를 때, 기업간 협력의 근본 유인은 규모의 경제(혹은 비경제), 범위의 경제, 집적의 경제, 구도의 경제 등이 협력관계에서 발생하는 혜택의 근본 원천이다. 기술과 제도의 발전, 시장과 경쟁환경의 변화에 따른 기업간 협력의 필요성은 갈수록 증대되고 있다. 소비자들의 요구는 매우 개성화 다양화되고 종합화되는 추세이다. 더불어 기술개발의 비용이 큰 폭으로 증가하고 있으며, 경쟁의 격화로 기술 및 제품의 진부화도 급속도로 이루어지고 있다. 세계화 상품고도화 서비스산업화 정보화 등으로 특징지워지는 새로운 경쟁환경 아래에서 장기적으로 기업의 경쟁력을 향상시키기 위해서는 시장중심적인 관점에서 형성된 기업간 전략적 연계를 바탕으로, 정보의 집적을 통해 다양한 생산성 향상 혹은 관계효율성 향상의 경제를 추구하는 것이 필연적 전제 조건이 되었다. 기업간 경쟁보다는 최종제품의 생산과 판매를 위해 형성된 기업네트워크간의 경쟁이 중시되는 시대인 것이다. 동서간(東西間) 중소기업(中小企業)의 협력(協力)을 새삼스럽게 논의하는 것은 다분히 정치적이라는 느낌을 준다. 경제적인 관점에서 실익이 있음에도 불구하고 동서간 중소기업의 협력이 이루어지지 못하고 있다면, 그 이유는 기업정보의 수집과 유통상의 문제이거나 문화나 기업관행에 대한 잘못된 선입관에서 비롯된 관계 관리비용 계산상의 문제일 것이다. 현실적으로 이 가능성은 매우 낮다. 산업의 발전 정도나 연관성에 있어서 동서축보다는 남북축을 따라 기업간 협력이 이루어질 수 밖에 없는 우리나라의 현재 상황이 동서간보다는 남북간 경제교류를 유도하고 있는 것이다. 동서간 중서기업 협력체제의 구축에 대한 논의가 본질적으로 정치적 관심에서 비롯되었다는 전제 하에, 구축의 방안을 논의하고자 한다. 경제적으로도 타당하면서 정치적으로 관심을 유발할 수 있는 협력체제 구축방안으로, 기업간 네트워크의 조직 주체로서 최근에 논의되고 있는 새로운 형태의 마케팅회사를 동서간에 공동으로 설립할 것을 제안한다. 영구 지속적 공동사업관계보다는 프로젝트별 공동사업을 전제로 기업들 사이의 효과적인 네트워크를 형성함으로써 일종의 가상적 기업을 결성할 필요가 있다. 이러한 기업간 네트워크 형성의 실행주체가 될 수 있는 새로운 마케팅 전문기업의 형태로는 공동회사(空洞會社)(hollow company), 종합상사(綜合商社)(General Trading Company), 거래형 마케팅회사(Marketing Exchange Company), 변환형 마케팅회사(Marketing Coalition Company) 등을 들 수 있다. 양 지역에서는 소비자환경과 기술환경의 특성 및 양 지역의 경제에 대한 파급효과를 고려하여 가장 적합한 마케팅회사의 유형은 선택하여 육성하고, 이를 중심으로 강력한 양 지역 및 다른 지역에 입지한 기업간의 네트워크를 구축하여야 한다. 마케팅회사를 설립하고 완전한 마케팅 서비스를 제공할 수 있도록 육성하기 위해서는 많은 투자가 필요하다. 마케팅회사의 핵심기능 분야인 금융부문, 정보부문, 영업조직 등은 모두 막대한 투자를 필요로하는 기능영역이다. 정보부문은 기술의 발전과 범세계적인 정보관련기관과의 제휴를 통해 독자적인 구축이 어느 정도 가능하나, 영업조직의 구축을 위해서는 기존업체와의 연대가 필수적인 것으로 판단된다. 지속적으로 효과적인 기업간 네트워크를 형성하고 유지하기 위해서는 또한 기업간 관계를 관리하는 방식과 제도 및 수단에 대한 연구가 필요하다. 양 지역 산 학 관의 공동노력을 통해서 새로운 경제 환경에 가장 적합한 기업 형태로 제시된 바 있는 마케팅 전문회사 중심의 기업간 네트워크를 성공적으로 구축한다면, 양 지역 및 국가 경제의 지속적인 동력원이 될 수 있을 것이다

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.479-490
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• 2021

As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.11
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• pp.309-316
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• 2020

This study analyzed Japan's three-dimensional road system as part of a study on urban regeneration plans through the three-dimensional use of road space. The three-dimensional road system integrates the Road Act, Urban Planning Act, and the Building Standard Act. The advantage of the three-dimensional road system is that landowners can freely use the space above and below the road so that they can live and operate sustainably, and road managers have the advantage of reducing the land acquisition costs because they only acquire rights to the road. In terms of type, it is applied to a variety of integrated and separated structures in elevated roads, underpasses, free passages, parking lots, and monorails. In addition, in the case of development methods, the degree of freedom of development plans is improved by enabling integrated maintenance of roads and buildings. Management stability is improved by applying management and law-based authority according to the Road Act. In this way, the three-dimensional road system provides support to maximize the use of limited available land through the three-dimensional use of road space, and to develop sustainable and good urban areas in development areas.

• Management & Information Systems Review
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• v.34 no.2
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• pp.113-130
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• 2015

This study considers the relation between firms' earnings management and credit rating. Unlike preceding papers only focusing earnings management by accrual(thereafter, AM), this paper examines the effect of accrual earnings management(AMs) and real earning management(thereafter, RM) on credit rating. RMs have more negative effects on firms' forward cash flow generation abilities and long term operating performances than AMs. So, RMs are more negative signals for credit analysts than AMs. But credit analysts have much difficulty in seeing through RM, because if credit analysts want to find out RMs, they have to understand firms' internal operating activities, cost structures, receivables collection practices, and review whether profit distortions are due to abnormal change of them. Sample of this study consists of 2,150firm-year data listed companies from 2002 to 2010. Empirical evidence shows that AMs and RMs are negatively related to credit rating. This result implies that credit analysts see through AMs and RMs in interpreting financial informations, that is to say, they discount credit rating in considering level of earnings management that consist of real activity and accrual earning management. This paper also finds that RMs are more negatively related to credit ratings than AMs. This result suggests that credit analysts don't take RMs into account in credit rating process as much as AMs.

• Korean Security Journal
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• no.39
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• pp.355-386
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• 2014

Current business environment asks the fundamental changes about business security. The essences of these changes are that the security management of today's global business is important task of managers and the security practitioner is professional who needs very specialized education and training with business thinking. Rapid process of globalization of global village tore down the business limit that was restricted on the geological areas' limitation. Rapid business environments' change that is driving depends on development of science and technology with globalization needs new paradigm to keep business continuity. With the process of globalization, Korea, which importance is gradually increasing in the national economy, has trade dependent economic system, which keeps power of national economy through trade, so Korean economic tendency is accelerating. To keep competitiveness in global market, new strategy that is different with existing domestic business management is necessary. That is, capacity of coping with outside risk in domestic business management is established in some degree, but business activities in foreign countries faces at numerous unexpected risks that differ from country to country such as difference with the custom, changes of corporate governance etc. To cope with these new risks effectively, new paradigm for business risk is necessary. Especially, flexibility of thinking like new paradigm is necessary to cope with new security risk effectively. To cope with security risk that occurs in the new business environment effectively and competes against international company in global market, company management and members' changes of cognition about security and innovative changes in security policy is necessary. In the basement of these changes, there is expansion of business security tasks, improvement of report line, enhancement of professionalism and status of security officers, variation of hands-on workers and increasing of investment to the security etc.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2001.05a
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• pp.105-106
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• 2001

일반적인 정보 검색은 색인어를 통해 이루어지는데 이런 경우 사용자는 정보를 검색하기 위해 데이터베이스에 저장된 정보들이 가지고 있는 색인어를 정확하게 입력해야 한다. 그러나 일반 사용자가 색인어를 정확하게 입력하기는 어렵고, 특히 찾고자 하는 분야가 전문 분야에서 사용되는 용어일 때는 더욱 그러하다. 이럴 때 시소러스와 같은 지식구조를 이용해서 색인어를 탐색하여 검색의 효율을 높일 수 있다. 최근 들어 정보기술 분야의 연구가 활발함에 따라 정보자로의 생산이 급격히 증가하고 이를 관련 주제 분야의 연구정보로 활용하는 경우가 증가하고 있다. 따라서 IT 분야의 정보를 관리할 수 있는 시스템의 개발이 시급하다. 또한 IT 분야와 같은 전문분야일 때 검색 시스템에서 사용할 용어의 관리에 대한 연구의 필요성이 증가하고 있다. 본 논문에서는 IT분야의 정보를 검색할 수 있는 IT 업체정보검색시스템에서 정보 검색시에 생기는 용어간의 불일치 문제를 해결하고, 각 용어들간의 계층 관계를 나타내어 정보 검색시 검색어의 확장을 도울 수 있는 용어 관리 시스템의 구조를 제안하고 그에 대한 검색 알고리즘을 제시한다. 제안된 구조는 사용자의 검색어에 대한 동의어 관계나 상위어, 하위어 등의 계층 관계를 파악하여 검색의 범위에 추가함으로써 검색 효율을 높일 수 있다. 또한 새로운 용어의 생성이나 삭제와 같은 연산이 발생했을 때 시스템을 동적으로 확장할 수 있도록 구현하였다. 제안된 시스템은 단어간의 계층 구조를 효율적으로 검색하기 위하여 객체-관계형 데이터베이스를 사용하였다. 또한 메모리 상주 DBMS를 사용하여 많은 사용자들이 동시에 접근하는 환경에서도 빠른 검색 성능을 유지할 수 있도록 하였다. 제시된 방법은 정보기술 분야뿐만 아니라 다른 전문용어 분야의 연구로도 그 범위를 확장 할 수 있다.자기자본비용의 조합인 기회자본비용으로 할인함으로써 현재의 기업가치를 구할 수 있기 때문이다. 이처럼 기업이 영업활동이나 투자활동을 통해 현금을 창출하고 소비하는 경향은 해당 비즈니스 모델의 성격을 규정하는 자료도로 이용될 수 있다. 또한 최근 인터넷기업들의 부도가 발생하고 있는데, 기업의 부실원인이 어떤 것이든 사회전체의 생산력의 감소, 실업의 증가, 채권자 및 주주의 부의 감소, 심리적 불안으로 인한 경제활동의 위축, 기업 노하우의 소멸, 대외적 신용도의 하락 등과 같은 사회적·경제적 파급효과는 대단히 크다. 이상과 같은 기업부실의 효과를 고려할 때 부실기업을 미리 예측하는 일종의 조기경보장치를 갖는다는 것은 중요한 일이다. 현금흐름정보를 이용하여 기업의 부실을 예측하면 기업의 부실징후를 파악하는데 그치지 않고 부실의 원인을 파악하고 이에 대한 대응 전략을 수립하며 그 결과를 측정하는데 활용될 수도 있다. 따라서 본 연구에서는 기업의 부도예측 정보 중 현금흐름정보를 통하여 '인터넷기업의 미래 현금흐름측정, 부도예측신호효과, 부실원인파악, 비즈니스 모델의 성격규정 등을 할 수 있는가'를 검증하려고 한다. 협력체계 확립, ${\circled}3$ 전문인력 확보 및 인력구성 조정, 그리고 ${\circled}4$ 방문보건사업의 강화 등이다., 대사(代謝)와 관계(關係)있음을 시사(示唆)해 주고 있다.ble nutrient (TDN) was highest in booting stage (59.7%); however no significant difference was found among other stages. The concentrations of Ca and P were not different among mature stages. Accordi

• MARITIME LAW REVIEW
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• v.29 no.2
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• pp.115-144
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• 2017

The impact of the global financial crisis, which began in the United States in 2007, had a major impact on the domestic shipping and shipbuilding industries. In this regard, the domestic shipyard has established an order-taking strategy in several ways as an alternative to lowering the amount of construction of commercial vessels due to deterioration of the shipping industry, and selected industrial sector was the offshore plant sector. However, the domestic shipyard has under performed the offshore plant in order to just increase sales and secure work without any risk analysis for EPC contracts. As a result, the shipyard has been charged more than the initial contract price with the offshore plant contractor, or the shipyard has become a legal issue requiring payment of liquidated damages due to delays in delivery of the product. The main legal disputes are caused by the thorough risk analysis and the inexperience of process control that can occur during offshore plant construction. and In particular, there is no sufficient review of the unequivocal provisions in the contract as an element of risk management. There is no human resource to review these contractual clauses. Therefore, this study identifies the existence of specific risks that could lead to delays in offshore plant construction, and examined the existence of any unequivocal clauses in contracts for offshore plant construction. and also discussed how the toxic clause applies to the actual parties and how the concrete risk factors in the construction contracts are transferred and expressed by referring to the interviews with the project manager of the domestic shipyard and the previous research. As a result, This paper examined the legal liability of the contracting parties regarding delayed delivery of the products due to the offshore plant construction contract. And to improve the domestic shipbuilding industry.

• Korean Journal of Construction Engineering and Management
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• v.24 no.2
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• pp.88-97
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• 2023

The purpose of this study is to forecast future changes in the construction market following the reorganization of the construction production system by analyzing the possible market size in which general contractors and specialty contractors may participate in each other, and by carrying out a survey. The ratio of correlation between general construction and specialty construction industries was derived by analyzing the relevance of work area of general contractors and specialty contractors, the similarity of registration standards, and the market in which general contractors and specialty contractors may be able to mutually participate. In order to overcome the limitation of previous studies which analyze the changes in construction market based on the statistical data, and to analyze in more detail the impact of reorganization of construction production system from market participants' view, a survey targeting general contractors and specialty contractors for their willingness and method of participating in the mutual market was conducted. As a result of the survey, it was found that 52% of general contractors were willing to participate in the specialized construction market and 55.1% of specialty contractors were willing to participate in the general construction market. It was found that there was a high willingness to participate in the earthworks, reinforced concrete works, facility maintenance and management, water and sewage facility works, and interior works, and high competition is expected for projects with a scale of 500 million to less than 3 billion won. Through this study, it will be possible for general and specialty contractors to understand the changes in the construction market due to the reorganization of the construction industry production system, and to respond effectively to these changes.

• Korean Journal of Construction Engineering and Management
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• v.25 no.2
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• pp.45-55
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• 2024

This study analyzed the efficiency determinants of specialty construction companies by industry using the DEA model and the Tobit model. The analysis targets are 394 specialty construction companies as of 2022. As a result of analysis of efficiency determinants using 12 company characteristics as independent variables, the biggest problem for specialty construction companies was overall efficiency reduction due to rising labor costs. In addition, in a situation where construction companies' loan regulations are severe, the debt ratio was found to have a positive effect on efficiency. Company size had a different impact by industry, and the number of businesses held, credit score, and total capital turnover had an effect only on some industries. This study presents results that are an advance on existing research in that it strategically analyzes factors for improving the efficiency of specialty construction companies. However, it has limitations such as limiting the analysis to only specialty construction companies subject to external audit, insufficient number of companies subject to analysis by industry, and analyzing relative efficiency in the same category for each industry.