• Title/Summary/Keyword: 재무 설계

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The Impact of Key Success Factors and Implementation Typology of SCM on the Business Performance -Using the Balanced Scorecard- (공급사슬관리(SCM)의 핵심성공요인과 추진유형이 기업의 경영성과에 미치는 영향 -균형성과표(BSC)를 활용한 성과측정-)

  • Lee, Jae-Sik
    • Management & Information Systems Review
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    • v.28 no.1
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    • pp.45-69
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    • 2009
  • Today, SCM is used as a important tool of management innovation for enterprise's survival and development. BSC forces managers to focus on balanced measures of business performance that are most critical. The purpose of this study is to find out the determinants of SCM adoption through the analysis which examine the relationship among the key success factors, and business performance using the BSC perspective. This study also gives the suggestion for the effective SCM implementation in the korean companies. This study has been conducted using the data collected from 107 companies implementing SCM. By analyses of the questionnaires, empirical results shows that the implementation of SCM has positive effect on organizational performance with 4 perspectives of BSC. The contribution of this study is that it provides a conceptual framework and empirical evidence of the causal relationship between key success factors, and business performance with 4 perspectives of BSC concept. This study showed that more consideration are essential to obtain balanced business performance for companies with SCM adoption plan.

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Empirical Study on the Needs and Effectiveness of the Educational Program for Successful Aging (성공적 노후 교육프로그램의 수요도 및 효과성에 대한 실증적 연구)

  • Jeong, Jong-Bo;Lim, Wang-Kyu
    • The Journal of the Korea Contents Association
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    • v.11 no.9
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    • pp.335-351
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    • 2011
  • The purpose of this study was twofold; one was to investigate the elderly people's educational needs on successful aging(Study 1), and the other was to construct the educational program for successful aging and evaluate its effectiveness(Study 2). For Study 1, data were collected with structured questionnaires from the 166 elderly people participating in the government job creation projects for the aged in Gwangju and analyzed using frequency analysis and means-of-different tests. It was found that most of the elderly people strongly desired the education successful aging in terms of health care, finance, social participation, leasure, social network and self acceptance. In Study 2, the educational program for successful aging was constructed based on the results of Study 1 and the effectiveness of the program was evaluated using one-group pretest-posttest experimental design. Data were collected from 34 voluntary participants in the program before and after the implementation of the program and analyzed using the paired samples t-test technique. It was found that the program had a positive effect on the improvement of the elderly people's understanding of successful aging in terms of health care, finance, social participation, leasure, social network and self acceptance. Based on these results, the implementation of the educational program designed in this study was recommended to improve the elderly people's quality of life and the directions for future research were advanced. successful aging, educational needs, educational program, effectiveness.

Improving Business Usability of XBRL Based on Semantic Web Approach (시맨틱 웹을 이용한 XBRL의 비즈니스 활용성 개선)

  • Jeon, Pyo-Jin;Lee, Myung-Jin;Kim, Woo-Ju;Hong, June-S.
    • The Journal of Society for e-Business Studies
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    • v.15 no.3
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    • pp.1-23
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    • 2010
  • It is crucially important to exchange and manage the financial information of an organization for the reason of complexity and diversity of information caused by its implicit information involved. Especially, according to the development of information technology, various approaches appeared to manage financial data of organization. For example, XBRL (Extensible Business Reporting Language) is one of the technologies dealing with the above criteria. Basically, XBRL is a business reporting language to define and exchange financial information, such as a financial statement of organization. XBRL is an international standard which enables the exchange of information between information providers and consumers by adding the tags involving the information of circumstantial factors of data. However, XBRL is not able to describe semantics because XBRL is fundamentally based on XML(Extensible Markup Language) having the purpose of expressing and structuring data. Therefore, this paper aims to enable semantic information to XBRL through the semantic technology. The objective of this paper is an ontologization of the knowledge to perform sharing, reusing, discovering, and inferring the knowledge described and conducted by XBRL. In order to achieve the above objective, this paper suggests the methodology for the ontologization of the category and instance document of XBRL. Furthermore, this paper points out the possibility of suggested methodology in a practical business through indicating the advantages of the knowledge described by XBRL.

The Effects of Sidecar on Index Arbitrage Trading and Non-index Arbitrage Trading:Evidence from the Korean Stock Market (한국주식시장에서 사이드카의 역할과 재설계: 차익거래와 비차익거래에 미치는 효과를 중심으로)

  • Park, Jong-Won;Eom, Yun-Sung;Chang, Uk
    • The Korean Journal of Financial Management
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    • v.24 no.3
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    • pp.91-131
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    • 2007
  • In the paper, the effects of sidecar on index arbitrage trading and non-index arbitrage trading in the Korean stock market are examined. The analyses of return, volatility, and liquidity dynamics illustrate that there are no distinct differences for index arbitrage group and non-index arbitrage group surrounding the sidecar events. For further analysis, we construct pseudo-sidecar sample and analyse the effects of the actual sidecar and pseudo-sidecar on arbitrage sample and non-index arbitrage sample. The result of analysis using pseudo-sidecar shows that the differences between index arbitrage group and non-index arbitrage group are larger in pseudo-sidecar sample than in actual sidecar sample. This means that former results can be explained by temporary order clustering in one side before and after the event. Sidecar has little effect on non-index arbitrage group, however, it has relatively large effect on arbitrage group. These results imply that it needs to redesign the sidecar system of the Korean stock market which applies for all program trading including arbitrage and non-index arbitrage trading.

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A Study on the Records Management for Evidence-Based Accountability of Corporations : Focusing on Sustainability Reports (기업의 증거기반 설명책임을 위한 기록관리 방안 '지속가능성보고서'를 중심으로)

  • Jung, Mi Ri;Yim, Jin-Hee
    • 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.

Study on Developing the Information System for ESG Disclosure Management (ESG 정보공시 관리를 위한 정보시스템 개발에 관한 연구)

  • Kim, Seung-wook
    • Journal of Venture Innovation
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    • v.7 no.1
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    • pp.77-90
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    • 2024
  • While discussions on ESG are actively taking place in Europe and other countries, the number of countries pushing for mandatory ESG information disclosure related to non-financial information of listed companies is rapidly increasing. However, as companies respond to mandatory global ESG information disclosure, problems are emerging such as the stringent requirements of global ESG disclosure standards, the complexity of data management, and a lack of understanding and preparation of the ESG system itself. In addition, it requires a reasonable analysis of how business management opportunities and risk factors due to climate change affect the company's financial impact, so it is expected to be quite difficult to analyze the results that meet the disclosure standards. In order to perform tasks such as ESG management activities and information disclosure, data of various types and sources is required and management through an information system is necessary to measure this transparently, collect it without error, and manage it without omission. Therefore, in this study, we designed an ESG data integrated management model to integrate and manage various related indicators and data in order to transparently and efficiently convey the company's ESG activities to various stakeholders through ESG information disclosure. A framework for implementing an information system to handle management was developed. These research results can help companies facing difficulties in ESG disclosure at a practical level to efficiently manage ESG information disclosure. In addition, the presentation of an integrated data management model through analysis of the ESG disclosure work process and the development of an information system to support ESG information disclosure were significant in the academic aspects needed to study ESG in the future.

Education Efficiency Analysis of Architectural Design Firms Using a Combined AHP and DEA Model (DEA/AHP 결합모형을 이용한 건축 설계사무소의 교육효율성 분석)

  • Seo, Hee-Chang;Oh, Jung-Keun;Kim, Jae-Jun
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.3
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    • pp.78-87
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    • 2013
  • The modern society has been drastically changed from the industrial economic society to the knowledge based society, to catch up with the knowledge and the change of technology required for the modern people, the people can not live in the modern society without the continued study or education. In case of architectural design firm, it is concentrating on the productivity of enterprise by cultivating the working level through the self education focused on the improvement of inner capacity. In connection with this, the efficiency of enterprises are analyzed by carrying out the Data Envelopment Analysis(DEA) utilizing the financial ratio index in the various field of industries recently, the analysis study for the efficiency utilizing DEA is increased in the construction industries as well. However, in case of construction industries, the study focused on the efficiency of administration only has been progressed, it is the real situation that the approach for the analysis of education efficiency of each enterprise is very insufficient. Therefore, this study analyzed the education efficiency of architectural design firm after the selection of input and output variables by utilizing the DEA model and utilizing the AHP analysis technique by deducting the variables through the preceding study in relation to the education efficiency and the interview with the specialists.

The Audit Method for Private Location Information based on Location Services (위치서비스에 기반한 개인위치정보에 대한 감리방법)

  • Seo, Jung-Ho;Seo, Hee-Myung;Kim, Dong-Soo;Kim, Hee-Wan
    • Journal of Digital Convergence
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    • v.10 no.5
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    • pp.251-266
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    • 2012
  • Location Information is an information about a place where an individual exists or had existed. As smart phones are popularized, location information becomes more than simple information about the place. As a result, services using an individual's location information became the trend. However, problems arising from discharging Private Information can damage an individual, because it causes financial and economic loss but also detects individual's location and route directly. In realities, the guide that regulates Location Based Service for administering Private Location Information is insufficient. Therefore, this paper proposes check items, which contain standards of judicial action, financial loss ratings, importance of Private Location Information, and criticality of check lists, during the Private Location Information audit at the level of analysis, design, and management of the Information System, in order to prevent the infringement and disclosure of the Private Location Information. Moreover, the proposed check items were verified for its suitability by the professionals' survey.

A Development of Hotel Bankruptcy Prediction Model on Artificial Neural Network (인공신경망 기반 호텔 부도예측모형 개발)

  • Choi, Sung-Ju;Lee, Sang-Won
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.10
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    • pp.125-133
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    • 2014
  • This paper develops a bankruptcy prediction model on an Artificial Neural Network for hotel management. A bankruptcy prediction model has a specific feature to predict a bankruptcy of the whole hotel business after evaluate bankruptcy possibility on the basis of business performance data of each branch. here are many traditional statistical models for bankruptcy prediction such as Multivariate Discriminant Analysis or Logit Analysis. However, we chose Artificial Neural Network because the method has accuracy rates of prediction better than those of other methods. We first selected 100 good enterprises and 100 bankrupt enterprises as experimental data and set up a bankruptcy prediction model by use of a tool for Artificial Neural Network, NeuroShell. The model and its experiments, which demonstrated high efficiency, can certainly provide great help in decision making in the field of hotel management and in deciding on the bankruptcy or financial solidity of each branch of serviced residence hotel.

The Impact of Technological Competitiveness in the ICT Convergence Technology on Corporate Diversification (ICT 융합기술에서의 기술경쟁력이 기업 다각화에 미치는 영향)

  • Lee, Hyunmin;Kim, Sun Jae;Kim, Hong Young
    • Journal of Korea Technology Innovation Society
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    • v.21 no.1
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    • pp.385-419
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    • 2018
  • This study suggests an integrated model composed of factors of industrial environments and technology capacity for corporate diversification decision based on industrial organization theory and resource based perspectives. We examine the proposed model using patents and financial data of 272 applicants for 6 years (2010~2015) in the smart factory ICT convergence technology (application and platform field) sectors. The result of analyzing the fixed effect panel model shows that technological competitiveness has a positive effect on corporate diversification. Also, the additional result of analyzing the two-stage least square fixed effect model indicates that the convergence patent ratio increases technological competitiveness. Based on the results, we provide implications for corporate diversification strategies and government R & D policies for commercialization of corporate convergence technology resources and competencies.