• 한국경영정보학회:학술대회논문집
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• 2007.11a
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• pp.300-305
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• 2007

재무성과와 지식자산을 함께 관리할 수 있는 통합적 성과평가 방법을 도입함으로써 미래 기업가치를 제고시킬 수 있는 필요성이 증가하고 있다. 국제적인 추세에 발맞추어 본 연구의 목적은 지식자산 평가에 대한 기존 연구와 Kaplan & Norton이 주창(1992)한 균형잡힌 성과기록표(Balanced Score Card : BSC)를 이용하여 지식자산 평가 지표 개발과 이러한 평가를 위해 Saaty가 개발한(1980) 계층적 분석과정(Analytic Hierarchy Process : AHP)방법론을 적용한 평가모델을 제시하고, 국내 A은행을 대상으로 지점을 평가하는 연구를 수행하였다.

• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.119-120
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• 2011

본 연구는 중소기업의 글로벌 혁신역량에 관련 선행연구를 조사분석한 연구이다. 국내외 중소기업의 글로벌혁신역량에 관한 선행연구를 광범위하게 조사한 후 중소기업의 글로벌 혁신역량에 영향을 미치는 대표적인 잠재변수를 선정한다. 각 잠재변수별로 유의적으로 판명된 지표를 분석하여 기업내부역량 중 글로벌혁신역량에 중요한 요인인 CEO역량, 기술역량, 마케팅역량, 생산역량, 인적자원역량, 재무역량, 네트워크역량으로 재분류한다. 향후 잠재변수사이의 상관관계를 분석하여 상호교호작용효과를 배제한 잠재변수별 순효과(net effect)를 분석하고자 한다.

• Journal of Digital Convergence
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• v.13 no.11
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• pp.267-276
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• 2015

This study divided hospital management performance as surplus and deficit, Liquidity, Growth, Turnover Ratios, Productivity, Operating Expense, Patient Care Performance and evaluate the relationship between profitability. In addition to providing a useful basis for seeking profitability and effective management measures based on the findings of the hospital has its purpose. The study period was 2013 to identify the hospital's financial performance as evaluation criteria, were selected for a total of 147 hospitals surveyed. In conclusion, the more profitable medical and hospital financial performance, results showed a higher rate. In addition to the factors affecting the profitability of the Salaries, Administrative Expenses, Material Costs was a major factor. To to enhance the future profitability of hospital care it is also important to increase revenue, but Salaries, the cost reduction-effective strategy for reducing Administrative Expenses may be required.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.6
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• pp.87-104
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• 2023

Recently, concerns are growing over small and medium-sized companies holding out on debt as domestic loan interest rates have risen sharply due to the prolonged impact of COVID-19 and soaring raw material prices. In addition, loans from small and medium-sized enterprises, which are difficult in the business environment, are increasingly being rejected due to high loan interest rates and excessive submission documents and financial statements-oriented screening of loans by the financial sector. Therefore, since it is necessary to discuss ways to promote financing and investment by SMEs, this study intends to suggest ways to promote investment through the use of SMEs' ESG systems. The purpose of this study is to suggest that the use of ESG evaluation indicators used as non-financial indicators helps predict the corporate value of SMEs and the importance of SMEs actively participating in ESG information disclosure. This study suggests the necessity of introducing and practicing ESG by SMEs where financing is important, and aims to analyze as an empirical result that the use of non-financial indicators helps predict corporate value. As a result of the study, the ESG performance and corporate value of SMEs showed a positive (+) relationship. It can be seen that both the grades and corporate value of SMEs by ESG sector have a positive (+) influence relationship. The total ESG rating was confirmed to have a positive effect on corporate value, and it was confirmed that SMEs with higher ESG environment, social, and governance ratings were evaluated higher. According to the research results, it is suggested that SMEs also need to use ESG evaluation indicators, and in order to promote the growth of SMEs, it is suggested that research on ways to re-examine the corporate value of SMEs is necessary. Therefore, this study suggests that the use of ESG should be actively recommended and implemented as a way to establish a management strategy for SMEs, and that efforts to disclose ESG information can soon help SMEs solve information asymmetry. In addition, SMEs want to understand the investment mechanism that the introduction and practice of ESG can lead to the improvement of the value of SMEs and suggest the necessity of SME-type ESG policies in the future.

• Knowledge Management Research
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• v.3 no.1
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• pp.41-60
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• 2002

This paper defines measurement index items and weight of the index for the purpose of developing a performance measurement index that balancedly measures performance of B2B electronic commerce. The deductive research is used for the development of measurement index items and Analytic Hierarchy Process(AHP) method for the development of weight of the index. This paper has four performance measurement perspectives-finance, partners, business process and human resources, which based the existing researches of balanced performance measurement. This researchers developed eleven second level criteria and twenty-six indexes under four perspectives through the deductive method and expert interviews, weighted on the perspectives, criteria and indexes in accordance with the forms of e-marketplace-vertical and horizontal. As a result, the most important indexes are the maintenance of partners and the efficiency of operation process in the vertical e-marketplace. In the horizontal e-marketplace, the collection of partners, development and prediction processes are more important than other indexes.

• Journal of the Korean Data and Information Science Society
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• v.18 no.1
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• pp.31-40
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• 2007

Many previous researchers tried to analysis relationship between financial index of hospitals such as revenue, expenses, and profit and hospital outcome such as number of inpatient and outpatient or, between that financial index and hospital size including number of hospital beds. However, these studies did not find exact relationship between financial index and hospital efficiency and productivity. Therefore, purpose of the study explores exact relationship between hospital financial outcome and hospital efficiency and productivity using adjusted inpatient days concept from American Hospital Association. Through the empirical analysis, the researchers find that hospital profit has the U-shape quadratic function to operation ratio. 66.9% of operation ratio is changing point and hospitals with 55.8% through 75.0% of operation ration have experience deficit situation. Considering the hospital circumstance, Korean hospitals would be to maintain general hospital type with various specialty departments.

• The Korean Journal of Financial Studies
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• v.13 no.1
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• pp.19-46
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• 2007

우리나라의 상장기업 중 CGI의 산업별 분석결과 강력한 감독기관의 감독과 규제를 받는 금융업의 지배구조가 가장 높은 점수를 얻었으나, 전통적인 제조업이나 어업광업 등의 업종은 낮은 점수를 얻어 지배구조의 개선이 요구된다. 주식시장에서 신호효과(Signaling effect)에 대한 검증결과, 지배구조 우수기업의 발표가 분명히 시장에서 해당기업에게 호재로 작용했음이 분명한데도 불구하고, 주식수익률이 발표일 전후를 기준으로 유의한 차이가 없으므로 기업지배구조에 따른 기업가치는 시장에서 이미 인지되어 주가에 반영되고 있다는 결론을 도출할 수 있다. 이러한 연구는 우리나라에서 아직 부족한 기업지배구조 연구에 있어 새로운 시도로서 증권시장에서 장기투자를 하는 투자자들에게 지배구조가 하나의 투자지표로서 유용한 도구임을 보임과 동시에 지배구조의 개선은 기업의 입장에서도 기업 가치향상과 주주부의 극대화의 방법으로 타당함을 밝히기 위한 것이다.

• Management & Information Systems Review
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• v.32 no.5
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• pp.157-174
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• 2013

In this research I investigate different firm characteristics between environment-friendly companies which are awarded by the Government and companies which violate environmental regulations. I set up three hypotheses in terms of managers' environmental attitude and firms' characteristic in technical, financial and structural aspects, considering environmental experts' opinions and findings of previous papers. Main research findings are as follows. First, both acquisition of the ISO 14001 certificate and ownership structure are used as proxy of top management attitude towards environmental decision-making. It is hypothesized that it is found that the certificates of ISO 14001 is a good proxy to represent top management environmental attitude and a firm with the certificate would have less likelihood of violation. Second, it is hypothesized that technical ability affects violation tendency of environmental regulations. It is found that as R&D investment increases, violation likelihood of environmetal regulations decrease. It can be conjectured that R&D investment may improve technical abilities of observing environment regulations. Third, it is investigated whether a firm's financial capability affects violation tendency of environmental regulations. Fourth structural aspects of a firm such as capital intensity, the number of employees and export ratio are investigated. It is found that a firm with more employees per sale amount tends to violate environmental regulations. It is not found any effects of expert ratio nor capital intensity on violation tendency of environmental regulation.

• The Journal of the Korea Contents Association
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• v.7 no.12
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• pp.123-130
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• 2007

The purpose of this paper is to capture risk profiles of smaller-sized Korean firms $vis-{\grave{a}}-vis$ larger-sized firms during the Asian financial crisis. For this purpose, risk profiles are provided by estimating expected default risks and by tracking how these have changed during this period with respect to their magnitude, volatility, and sensitivity measures. Methodology used in this study employs the Black-Scholes-Merton model for producing estimates of default risks. And the conventional trans-log function is utilized for obtaining sensitivity measures of the estimated default risks. According to empirical evidence obtained here, it is revealed that contractions of corporate loans associated with IMF austerity policy was the main factor responsible for the drastic change in the default risk profile of Korean firms after occurrence of the Asian financial crisis.

• Korean Journal of Construction Engineering and Management
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• v.15 no.6
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• pp.105-112
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• 2014

The objective of this study is to examine the relationship between the degree of business diversification of a construction company and two of the indicators that represent financial stability, namely, a current ratio and a debt ratio, in order to draw policy implications. The current ratio and the debt ratio were used as variables that represent financial stability of a construction company. Berry-Herfindahl Index was used to measure the degree of business portfolio diversification of a construction company. For the analysis, quarterly time series data were retrieved from the financial information disclosure system of Korea's Financial Supervisory Service for the period between the first quarter of 2001 and the third quarter of 2013. The analysis results showed that a higher current ratio and a debt ratio led to a greater extent of business diversification. A higher level of business diversification led to a higher current ratio and a lower debt ratio. It was also shown that the impact of business diversification on the current ratio and the debt ratio outweighed the impact of changes in the current ratio and the debt ratio on business diversification. Meanwhile, an increase in the level of business diversification showed a quite positive effect as it raised the current ratio and lowered the debt ratio of a construction company. These findings suggest that diversification of business portfolio is essential for construction companies to strengthen their financial stability.