• Korea Petroleum Association Journal
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• s.277
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• pp.66-69
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• 2010

국내 최초의 민간 정유회사로서 시작한 현대오일뱅크는 '사랑가득! 희망에너지'라는 사회공헌슬로건을 걸로 가양한 활동을 펼치고 있다. 에너지기업으로서 우리 사회에 대한 사랑을 표현한 '사랑가득! 희망에너지'는 아동과 청소년에게 희망을 주는 미래희망+, 소외 계층과 함께 더불어 사는 이웃희망+, 푸른 자연을 지키고 사랑하는 자연희망+의 3가지 희망 정신을 담고 있다. 현대오일뱅크의 사회공헌활동은 파트너 십을 전제로 지역사회와의 신뢰감을 형성하고, 기업의 전 자원을 동원해 최대한의 효과를 달성하는 데 초점을 맞추고 잇다. 이를 위해 사업의 특성과 연계된 전략적인 프로그램과 기업, 지역사회, 임직원 모두에게 이익이 되는 프로그램을 구성하여 운영하고 있다.

• Nuclear industry
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• v.8 no.11 s.69
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• pp.37-60
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• 1988

카나다는 자원이 풍부하면서도 독자적인 원자로인 CANDU로를 개발하는 등 원자력발전에 대해 꾸준한 노력을 기울이고 있다. 다음은 에너지$\cdot$광산$\cdot$자원위원회가 작성한 보고서의 내용을 요약한 것으로서 본위원회는 원자력을 계속 유지하는 것이 카나다 국내뿐만 아니라 사회전체에 이익이 된다는 기본입장을 분명하게 밝히고 있다.

• Digital Contents
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• no.3 s.94
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• pp.68-75
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• 2001

최근들어 기업들은 경영에 있어 다양한 기법들을 시도하고 있다. 더불어 마케팅 분야에 있어서는 CRM이 기업경영에 다양한 방법으로 적용되고 있다. 지난해에 이어 CRM에 대한 것들을 집중적으로 분석해 보고자 한다. 이글의 필자는 삼성카드 전략정보팀의 박성수 과정이 CRM을 경영에 적용하면서 이론 및 실제의 다양한 노하우를 중심으로 전개를 해 나갈 것이다.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• 한국IT서비스학회:학술대회논문집
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• 2003.11a
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• pp.96-103
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• 2003

오늘날의 기업 환경은 그 어느 때보다 다양하고 빠르게 변화하고 있다. 이러한 환경에서 급변하는 정보요구와 기술변화에 대처하기 위해 많은 기업들은 해당분야의 외부 전문업체에게 위탁하는 아웃소싱 전략을 활용하고 있다. 본 논문에서는 이와 같이 기업이 아웃소싱을 활용하는 부분중 한 분야인 '웹사이트 구축 및 운영'에 관한 아웃소싱에 대하여 성공요인을 도출하여 보고, 이러한 요인들이 아웃소싱 성공의 여러 차원인 경제적, 전략적, 기술적 이익과 아웃소싱을 통하여 구축된 웹의 성과에 어떻게 영향을 미치는지 살펴보았다.

• The Journal of Information Technology
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• v.2 no.2
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• pp.251-267
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• 1999

This study examines that pricing multiple on and incremental explanatory power of equity book value(earnings) increase(decrease) as financial health decrease. Test using a sample of 75 bankrupt firms and test using a cross-sectional, pooled sample both yield inference consistent with predictions. It is thus hypothesized that the more bankrupt time are, the higher(lower) pricing multiple book value of equity(earnings) obtained. Findings are robust to inclusion of controls for debt/assets ratio, ROA, and ROIC. Overall, the results is the hypothesis.

• Management & Information Systems Review
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• v.37 no.4
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• pp.1-20
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• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• The KIPS Transactions:PartD
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• v.13D no.5 s.108
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• pp.683-690
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• 2006

The CBAM (Cost Benefit Analysis Method) provides a method for deciding the best architectural strategy by considering cost, schedule, and risks as well as the benefits of the architectural strategy. But many parts of the CBAM do not Present quantitative evidence explicitly on whether it is the best architectural strategy among others because it depends on the stakeholders' consensus, vote, and/or intuition. In this study, we apply the AHP (Analytic Hierarchy Process) to CBAM to provide explicit quantitative evidence and to reduce the possibility of subjective decision-making errors that may occur in the CBAM.

• Information Systems Review
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• v.7 no.2
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• pp.213-228
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• 2005

Due to the rapid progress of IT utilization, many firms have been perplexed how to increase the productivity and efficiency of the Information System and also to reduce the Total Cost of Ownership (TCO) of IS Organization. This paper employs the lens of the competitive advantages through Information System Outsourcing (ISO) arrangement. And also the concept of the "Utility Computing" of IBM-VNS. The Information Outsourcing System(ISO) is the fully or partly endorsed IT Outsourcing method, that supplies IT infrastructure, application system and system maintenance service, as well for the company networks. Many companies have implemented their own Information System. But some of the projects were not successfully carried out. We found many reasons for such a unsatisfaction with the quality of the new Information system. In this paper we select the "HanGlas Group" as the Case Study for Information System Outsourcing to overcome such difficulties. Through this Case Study we will learn the positive and negative aspects of ISO based on Utility Computing.

• Journal of International Area Studies (JIAS)
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• v.13 no.2
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• pp.47-72
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• 2009

Since the Soviet Union collapsed, Russia has been aggressively seeking a role and place in the U.S.-led international order. Russia conditionally cooperated with the U.S. global policy, efforts to protect and expand the national interests in Post-soviet region. In this context, Post-soviet space is the arena of the struggle among the world powers. Especially in Ukraine as the Axis power of Post-soviet space, hegemony conflicts so called 'New Cold War' between Russia and western powers including U.S. have appeared. This paper examines what are Russian military security strategy and policy, how these come to fruition in Ukraine, what are important factors of complications and its aspect.