• The Korean Journal of Archival Studies
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• no.48
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• pp.45-92
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• 2016

Corporations report their economical, environmental, social influences and achievements through sustainability reports. Apart from the financial reports, which are subject to legal restrictions, sustainability reports inform non financial achievements of a corporation, thus the reliability of the information is solely dependent on the corporation itself. The current sustainability reports are of types that cannot include proof or source of the index data, thus they are tended to be regarded as means of publicity. The reliability of the reports is often questioned. This research applied the concept of Evidence-Based Accountability, which will allow the confirmation of accountability through records including contents and context of the tasks. Evidence-Based Accountability means producing and accumulating witness records of actions, then managing the records as usable information and use them as accountability information. Index data from sustainability reports of domestic corporations and web based reports of Vodafone was reviewed. Measures to link task records as proof of index data was studied. To make this possible, record production and acquisition system was redesigned in order to secure required records as evidence. Linked build-up of SR system and RMS was proposed. The proposed system will allow collection and management of records as SR accountability information, and provide the data when necessary. Also, corporate infrastructure was proposed. This infrastructure will build a professional records management system in stages, through organizational system and regulations. Cooperation of staff in this infrastructure will support reliable corporate accountability.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.6
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• pp.135-154
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• 2020

This paper analyzes the 5,521 samples of the small and medium-sized businesses(SMBs) obtained from the Korea Credit Guarantee Fund. From January 2014 to September 2019, 85% of the SMBs have 5 or fewer full-time employees. The proportion of SMBs is overwhelmed by the elderly men, and most founders are the CEO. Also, about 87% of the workplace types are rented, while 64% of the CEO's residence types are owner-occupation. 47% of the financial grade score is less than 10 points out of 100 and 80% of SMBs have less than 200 million won of the loan guarantee. In particular, the total guarantee loan amount or the days of net guarantee have significantly positive relations with the working period of the CEO in the same industry, the number of employees, the operation period of SMBs, and the corporate business type. In the case of the financial grading score which has the highest weight in overall credit rating gets higher with the higher number of employees, the longer the operation period, and the corporate business type. However, the quantified non-financial grading score has no significant relationship with other explanatory variables, except for the corporate business type. This implies that a non-financial grade score is measured by other determinants that are not observed by the Korea credit guarantee fund. The pure non-financial grade score has positive relations with the working period of the CEO. Overall, this paper would help Korean SMBs upgrade their credit ratings and expand the money supply when there is no standardized credit rating model or no publicly available evaluation criteria for SMBs. We expect this paper provides important insights for further research and policy-makers for SMBs. In particular, to address the financial needs of thin-filers such as SMBs, technology-based financial services (TechFin) would use alternative data to evaluate the financial capabilities of thin-filers and to develop new financial services.

• Proceedings of the Korea Information Processing Society Conference
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• 2014.04a
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• pp.773-776
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• 2014

최근 기업의 기술력이 기업의 경영성과에 미치는 영향이 증가함에 따라 기업이 보유한 기술적 정보가 경영성과예측에 있어 필수적 요소로 대두되었다. 본 연구에서는 기업의 기술적 정보를 담고 있는 특허정보 및 특허지표를 활용하여 기업의 경영성과를 정량적으로 예측하는 모델을 제안한다. 또 미국 정보통신기업의 재무정보와 특허정보를 활용하여 제안된 예측모델을 구축하고 그 성능을 검증 및 평가하였다. 본 연구에서 제안한 기업실적예측 모델의 구축을 위해 인간의 두뇌가 학습하는 과정을 모방한 인공신경망알고리즘을 활용하였다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.2
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• pp.180-189
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• 2019

The purpose of this study is to analyze the factors that affect the entrepreneurial satisfaction of entrepreneurs, based on the characteristics of entrepreneurial firms. For this purpose, we tried to derive the psychological factors besides the personal characteristics of the entrepreneurs as the factors affecting the entrepreneurial satisfaction, which is the result of much research. Psychological factors were empirically analyzed by satisfaction with job and work environment through entrepreneurship, satisfaction with economic employment stability and income factors, and individual development potential, autonomy, and social reputation. The results of this study are as follows: First, the sample consists of entrepreneurs who have been engaged in entrepreneurship activity in Busan for 3 years. Through technical statistical analysis, correlation analysis and multiple regression analysis, The hypotheses about entrepreneurship satisfaction were verified and meaningful results and implications could be derived. Based on this, it can be extended to include research on firm capacity variables such as financial indicators and technological power that were not reflected in this study in the future.

• Environmental and Resource Economics Review
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• v.13 no.1
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• pp.1-32
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• 2004

Environmental Performance Index(EPI) has shown some limitation. Since it has lack of analysis for the relation between environmental performance and business performance, and public information. Therefore it could not provide valuable information for the shareholders to decide for the investment. In this paper by using Analystic Hierarchy Process (AHP), EPI was calculated giving some weighted scale for each environmental items. Improvement of pollution treatment, general management data such as EMS system, and environmental improvement for the products and process were the main three items when decision makers in bankings are considering the investment for a company. In empirical case, companies which has Environmental-Friendly Coorperation Award from MOE and ISO 14001 certification had shown strong relation between business performance and environmental performance.

• Journal of Convergence for Information Technology
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• v.10 no.2
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• pp.9-14
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• 2020

This study studied on innovation and R&D performance measurement, and especially the dimensions of measuring performance. The Empirical study is based on the opinions of 169 experts from a R&D group with a career for SMBA's support. The results reveal that what the most optimal and appropriate measures of project-level success are will depend on the type of innovation involved and the development project type and the relatively low significance of financial measures for innovation projects in general. Additionally, measurability is not major significance factor for selecting measures, whereas the level of innovativeness were to be selected as important factor. The roles of the evaluators are affected. It is expected to help make government policy for R8D performance evaluation.

• Proceedings of the Korea Contents Association Conference
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• 2019.05a
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• pp.75-76
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• 2019

최근 엔터프라이즈 소프트웨어는 핵심 비즈니스 기능을 수행하며 기업경영 및 재무보고의 원활한 수행을 돕는 측면에서 기업의 생산성을 향상시키고, 소프트웨어 사용을 위한 지원 비용을 절감하며 전문가와 기업의 사용자들을 위해 설계되고 있다. 그러나 엔터프라이즈 UX는 사용성 측면에서 복잡한 구성의 인터페이스, 직관적이지 않은 워크 플로우 등 여러 문제가 제기되고 있다. 이런 문제는 기업의 생산성 및 전문가들의 업무 효율과 연결되기 때문에 정확한 문제를 진단하여 직관적인 UX로 재설계 되어야 할 필요가 있다. 따라서 본 연구에서는 엔터프라이즈 UX의 최적화된 진단을 위한 엔트프라이즈UX를 위한 휴리스틱 평가 지표를 제안하였다.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.2
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• pp.109-116
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• 2014

In this study, the factors affecting the profitability of the oriental medicine hospitals of University to be analyzed. To do this, profitability indicators and current ratio, liquidity, turnover ratio, cost factors analysis and suggested ways to improve management. The results are as follows, the operating margin(1.17%). the return on assets(3.76%), the net profit to gross revenues(2.37%), and the net profit to total assets(-1.89) were lower than the average of the entire oriental medicine hospitals in Korea(respectively 8.9%, 8.7%, 2.6%, 2.5%). Current ratio(256.76%), quick ratio(231.17%), fixed ratio(121.02%), and total assets turnover(135.69%) were similar to the average of all oriental medicine hospitals in Korea. But growth rate of total assets(-2.21%), and growth rate of patient revenue(1.89%) is low. And salaries(53.39%), materials costs(16.62%), administrative expenses(28.58%) were different to the average of all oriental medicine hospitals in Korea(respectively 35.3%, 10.7%, 45.1%). Meanwhile, the cost ratio of the oriental medicine hospitals of University was 98.59%. It was 7.49% higher than the 91.1% of the average of all oriental medicine hospitals in 2011. Correlation analysis, growth rate of patient revenue and operating margin increased at the same time, and net profit to gross revenues and net profit to total assets with a growth rate of total assets increased. And administrative expenses and profitability indicators showed a negative correlation. It means, in order to improve the profitability of the oriental medicine hospitals of University should focus on reducing administrative expenses. Multiple regression analysis, growth rate of total assets, total assets turnover, administrative expenses, and salaries has affected the profitability. Therefore, in order to improve the profitability of the oriental medicine hospitals of University to increase the total capital and the total capital turnover, and to reduce administrative expenses effort.

• Journal of Korea Port Economic Association
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• v.36 no.1
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• pp.129-140
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• 2020

In the future, the global container handling market will be reorganized into larger ships and shipping alliances, and the bargaining power of shipping companies will be further strengthened. Therefore, the global terminal operator (GTO), which has a global network, vast experience, and operational know-how, is expected to strengthen its competitiveness. In Korea, the central government promoted the development of GTOs in the mid-2000s, but it failed, mainly due to disagreements between port stakeholders. In this study, the macroeconomic indicators that have the same effect in all regions were used to analyze GTO management performance. In the short term, it could be used to establish the business strategy of domestic terminal operators based on changes in macroeconomic indicators. In the long term, it would be used to establish a promotion strategy for GTOs in Korea. The results of analyzing the impact of macroeconomic indicators on the GTO's profit show that the GTO's profit is significantly affected by cargo handling capacity, the consumer price index of the United States, the Shanghai Composite Index, the Crude Oil Price, and the London Inter-bank Offered Rate (LIBOR). However, the scale of impact was not significantly different between public and private GTOs.

• Land and Housing Review
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• v.5 no.4
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• pp.259-269
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• 2014

After global financial crisis, the ratio of household debt to GDP was decreasing in other advanced countries such as the U.S., and the U.K. and so on. But, in Korea, household debt (of which residential mortgage loan account for a large part) ratio is still increasing. This paper focuses on the scale and characteristics of households in negative housing equity (those are called House-poors in Korea), and also the socio-economic backgrounds of the formation process. In financial perspective, the problem of negative housing equity depends on financial debt repayment capability. We used DSR (Debt Service Ratio) and LTA (Loan to Asset ratio) as financial indicators to evaluate the debt repayment capability. The critical value of DSR is assumed as 40%, and LTA 100%. The socio-economic backgrounds of the House-poors are as follows : increasing households debt dependency, over lending competition of financial institutions and unreasonable loan in household economy, instability of real estate market, week regulation on mortgage loan. Finally, this paper suggests some implications about the range and the target of public intervention.