• The Journal of the Korea Contents Association
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• v.22 no.6
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• pp.692-700
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• 2022

This study was conducted to analyze firms' death rate and impact factors on the death of Foreign-invested Companies in Korea which is between 20013 and 2017. Cox Proportional Hazard Model took to conduct on the death impact factors, such as 2 characteristics factors of the firm, and 4 financial characteristics variables, variables, and 4 profitability factors. As a result of the impact factors of Foreign-invested Companies' death the Labour(NE) variables of characteristics firm had negative effects. And the Debt(LB), Operating Profit (OP), and Sales Profit (SP) of the financial characteristics had a negative effect. Other factors did not produce significant results. As a result of an empirically comparative analysis of the mortality rate of foreign-invested companies by the Kaplan-Meier method, it was analyzed that fully owned companies and large enterprises had lower extinction risk and greater sustainable management potential than joint ventures or SMEs.

• 한국IT서비스학회:학술대회논문집
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• 2007.11a
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• pp.459-464
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• 2007

e-Loyalty는 인터넷 웹사이트나 커뮤니티에 대한 충성도를 의미하며, 현재의 충성도를 의미하는 밀착도(stickiness)와 미래의 충성도를 의미하는 지속적 이용 의도로 구성된다. 본 연구에서는 이러한 e-Loyalty에 영향을 미치는 주요요인으로 사용자 참여, 네트워크 효과, 사회적 영향 유용성을 선정하였다. 연구결과, 현재의 충성도인 밀착도에는 사용자 참여, 네트워크 효과, 사회적영향, 유용성이 모두 유의하게 영향을 미치는 것으로 나타났다. 그러나 미래의 충성도민 지속적 사용의도에는 사용자 참여와 유용성만이 유의한 영창을 미치는 것으로 나타났다. 이는 사용자 참여가 기업의 현재 이익을 결정하는 중요한 요인이 되기도 하지만, 지속 가능할 미래의 경쟁력을 확보하는 데에도 중요하다는 것을 시사하는 것이다. 따라서 인터넷 기반의 기업은 사용자 참여를 향상시킬 방안을 적극 모색할 필요가 있다.

• Journal of the Korea Society of Computer and Information
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• v.3 no.2
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• pp.229-238
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• 1998

Current cost income is composed of current operating profit and holding gains. There is two viewpoints about the nature of current cost changes: earnings and capital adjustments. The former is based on the financial capital maintenance concept, while the latter is based on the physical capital maintenance concept. Proponents of current cost accounting are convinced that it provides more useful information than conventional accounting. Advocates of financial capital believe that current cost information is needed for management to evaluate their past decisions, and thereby be able to improve their decision-making ability. Defenders of historical cost point out that current cost accounting violates the traditional revenue recognition principle by recognising increases in the value of assets before sales.

• 한국경영정보학회:학술대회논문집
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• 2007.11a
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• pp.52-57
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• 2007

본 연구는 IT아웃소싱 서비스 공급기업의 관계 성과를 조명하기 위하여 성과를 사회적 기술적 측면으로 접근하고 이에 대한 영향 요인으로 파트너십 형성 요인과 파트너십을 성장 강화시키는 요인에 대한 다중회귀분석을 실시하였다. 성공적인 아웃소싱은 서비스 고객사와 서비스 공급사간의 지속적인 의사소통은 물론 상호간 위험과 이익을 공유하며 필요시 서로 상생할 수 있는 파트너십 관계로의 관리가 요구되고 있음을 탐색하고자 하였다.

• Korean Business Review
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• v.22 no.2
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• pp.61-86
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• 2009

The purpose of this article is to investigate the effects of cash flow and accrual, which are the elements of earnings, and those of the elements of cash flow and accrual on the consistency of cash flow and firm's value. We analyzed 4 kinds of regression models, of which the independent variables are this period's cash flow, the elements of cash flow, accrual, and the elements of accrual, and the dependent variables are the next period's cash flow, and the stock price at the end of financial statements disclosure months, respectively. The sample firms were the manufacturing companies listed on the Stock Exchange 1980 through 2006, of which the fiscal year ended in December. And, the results of the analyses are as follows: Cash flow and accrual are shown to have significant relationships with cash flow consistency and the evaluations of firms' value. And, the elements of cash flow or accrual proved to have more influence than the total amount of them, on cash flow consistency and the evaluation of firms' value. Also, the results present that some of the elements of cash flow and accrual differently affect cash flow consistency and the evaluation of firms' value. Accordingly, this study indicates that each of the elements of cash flow and accrual needs to be considered respectively rather than the total amount of them, in the case that cash flow and accrual are used in the decision-making concerned with the forecast of cash flow and the evaluation of firms' value. This study also shows that each element of cash flow and accrual needs to be used differently for cash flow forecast and the evaluation of firms' value.

• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.85-93
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• 2016

This study was researched by practical method in a subjectivity study accessible in-depth, in sloughing off old habit of functional quantity analysis about acceptance effect of health public advertising. The perception pattern come out in this study were divided into three types in Q-methodology. The result is as follows ; it is that divided '1[(N=9) : Profit & truth type], 2[(N=9) : Profit & Sympathy type], 3[(N=7) : Profit & Prevent education type] '. Like this, it found that is very different type all over. Hereafter, this study is to ascertain acceptance behavior about reception type on acceptance effect of health public advertising ; to offer a developmental suggestion about it.

• Journal of Environmental Policy
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• v.6 no.1
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• pp.41-60
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• 2007

Attempts were made to define the elements of debates, impact of decisions of the Access to Genetic Resources and Benefit-sharing(ABS) of the Conference of the Parties(COP) to the Convention on Biological Diversity(CBD) In Korea. Providing policy suggestions to cope with ABS, a cross-cutting issue of the meetings of the COP, was also undertaken. Meetings concerning ABS deal with several key matters such as an international regime, which is a legally binding implementation tool of the Bonn Guidelines, an international certificate of genetic resources' origin/source/legal provenance, and disclosure of origin of genetic resources, compliance measures with prior informed consent of the Contracting Parties providing such resources and with mutually agreed terms on which access was granted. Developing countries, rich in biodiversity and genetic resources, use the CBD as a major tool to maximize their national profits. They demand for national sovereign rights for the genetic resources and indigenous communities providing associated traditional knowledge. At the meetings of the COP, in addition, they requested that developed countries should transfer technologies and provide a financial mechanism for resource conservation to them. On the contrary, the developed countries argue that facilitating access to genetic resources is essential for scientific research and development, and that both Intellectual Property Rights and biotechnology using genetic resources should be protected to maximize their national benefits. Decisions of the COP concerning the Bonn Guidelines and compliance measures with ABS will affect on various socioeconomic fields of Korea, a country which is short of genetic resources. Especially, the importation of genetic resources and land development which might damage genetic resources will be limited seriously. Consequently, overall expenses will increase for the securing genetic resources from the foreign countries and developing biotechnology for conservation and sustainable uses of genetic resources. To minimize the adverse impacts, we endeavor to establish our clear standpoint and to lead the international trends, which are favorable for us. In order to achieve these objectives, government needs i) to proceed researches to lead the international ABS debates actively and to prepare the expected decisions of the future meetings of the COP, ii) to establish a national implementation plan to cope with the ABS and its related decisions, iii) to examine and improve the efficiencies of the national implementation plan with a proper monitoring system, and iv) cope with the other international meetings including the meetings of Trade Related Intellectual Properly Rights and International Treaty on Plant Genetic Resources for Food and Agriculture actively.

• Bulletin of Food Technology
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• v.8 no.3
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• pp.106-112
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• 1995

최근의 물류 환경은 교통 체증, 3D 업무 기피 현상으로 인한 인력난, 법적 규제등으로 지속적으로 악화되고 있어 기업의 물류비 부담은 매년 증가하고 있다. '94년 대한상공회의소에서 실시한 '기업 물류 관리 실태 조사'(대상업체; 513개사)에 의하면 총 매출액 중 물류비가 차지하는 비중은 14.3%에 이르고 있다. 이 같은 매출액에 대한 물류비의 비율은 '93년도의 8.5%보다 5.8%가 높아진 것으로 기업의 물류비 부담이 한 해에 19%나 증가 했음을 의미한다. 특히 음료업종은 저단가이면서 상대적으로 부피가 크고 무게가 무겁기 때문에 타 업종에 비해 물류비의 비율이 훨씬 높은 17.1%나 차지하고 있으며, 처리해야 하는 물동량도 상대적으로 많음으로 인해 물류관리상 개선의 필요성도 많고 개선에 따른 효과도 크다고 하겠다. 따라서 대부분의 음료업체들은 합리적인 물류활동을 통해 물류비용을 절감하고 서비스의 질을 높여 경쟁력을 강화하기 위해 노력하고 있는 것으로 알려져 있다. 과거 음료업체는 생산성 향상을 통한 원가 절감과 품질 향상으로 매출 증대와 이익을 이룰 수 있었다. 그러나 앞서 말한 바와 같이 물류환경의 지속적 악화와 소비자의 다양한 욕구에 의해 물류 부문에 대한 기업의 대응은 점점 어려워지고 있으며 사회적 문제화가 되고 있는 것이다.

• Management & Information Systems Review
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• v.31 no.4
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• pp.491-516
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• 2012

The KPI of the four perspectives in BSC need to modify because of the change of management environment. In particular, the KPI of the financial perspective needs to modify necessarily. The KPI of financial perspective has been consisted of short-term measures: net profit current year, operating profit, ROE, ROIC, and EVA. But this financial indicators cannot afford to represent essential corporate sustainability management in the change of management environment. So this study suggests CSV(Creating Shared Value) as an additional KPI of financial perspective. And this study investigates whether CSV represents business performance as the additional KPI in BSC adoption firms. To verify a hypothesis, the sample includes listed firms announcing CSR index publicly between 2005 and 2010. The results of this study are summarized as follows. The high CSV firms is higher on the value relevance of firm in comparison with low CSV firms. Moreover, The firm value of BSC adoption firms is lower than otherwise, but it is insignificant. Limitation of Our study is that we have no choice but to use dummy variable. Because it is a material question as CSV measurement. Nevertheless, contribution of our study is to suggest new KPI of BSC perspective to meet management environment.

• The Magazine for Energy Service Companies
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• s.79
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• pp.10-11
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• 2012

사업을 영위하는 CEO들이 가지고 있는 큰 고민 중 하나는 "언제 어떻게 투자를 할 것인가"와 "이를 통해 최대한 이익을 어떻게 가져올 것인가"에 대한 부분일 것이다. 요즘 에너지절약 관련 사업은 유행처럼 번지고 있다. 실제로 많은 기업들이 에너지 절약시설에 대한 투자를 통해 생산원가를 낮추고 온실가스저감을 통해 친환경 기업이라는 이미지 제고에도 노력을 기울이고 있다. 그런데 '제5의 에너지', 지속성장을 위한 '신성장 동력'이라 불리는 에너지절약사업 시장은 단기성 인기로 인식하는 사람들도 많다. 그 이유는 무엇일까.