• Title/Summary/Keyword: 정책채택

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A Study on the Impact of Environmental-Friendly Logistics Activities on Corporate Performance (친환경 물류활동이 기업 성과에 미치는 영향에 관한 연구 -기업 종사자들의 인식을 토대로-)

  • Song, Ji-Wong;Ha, MyungShin
    • Journal of Korea Port Economic Association
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    • v.30 no.2
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    • pp.25-50
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    • 2014
  • This study analyzes how the environmental-friendly logistics activities impact on both environmental performance which is the result of sustainable development and business performance which is one of basic achievement of commercial company. It has been researched especially focusing on manufacturing-based company. According to the results of multiple regression analysis, it has been proven that environment-friendly storage and cargo handling, management and policy factors significantly affect environmental performance. And environment-friendly production, management, policy factors significantly affect the company's business performance.

The Effect of New Revenue Recognition Standard on Telecom Firms' Financial Reporting : Focusing on Regulatory Accounting (새로운 수익인식기준이 통신사업자의 재무보고에 미치는 영향 : 규제회계를 중심으로)

  • Chon, Mi-Lim;Jung, Jin-Hyang;Lee, Tae-Hee
    • Journal of Digital Convergence
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    • v.17 no.11
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    • pp.163-170
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    • 2019
  • A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.

수익률규제(收益率規制)와 경비선호행위(經費選好行爲)

  • Kim, Ju-Hun
    • KDI Journal of Economic Policy
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    • v.11 no.4
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    • pp.93-108
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    • 1989
  • 본(本) 논문(論文)은 독점기업규제(獨占企業規制)의 한 방법(方法)으로서, 수익률규제정책(收益率規制政策) 즉 독점기업(獨占企業)의 소유권(所有權)은 민간(民間)에게 허용(許容)하되 투자자본(投資者本)의 수익률(收益率)이 정부(政府)에서 정해준 기준치 이상으로 초과하는 것을 금지하는 정책(政策)을 채택하였을 때 발생할 수 있는 문제점(問題點)을 검토해 보는 데 그 목적(目的)이 있다. 본(本) 논문(論文)에서 논의되는 문제점은 수익률규제정책(收益率規制政策)을 실시하게 되면 널리 알려져 있는 Averch-Johnson효과(效果) 이외에 경비선호행위(經費選好行爲), 즉 경영자 자신의 효용(效用)을 증대시키는 방향으로 경비지출의 증가가 있게 될 것이라는 점이다. 한국의 경우 공기업제(公企業制)를 포기하고 독점기업(獨占企業)들을 민영화(民營化)하게 될 때 만일 수익률규제정책(收益率規制政策)을 도입할 것을 고려한다면, 그로부터 발생할 수 있는 문제점에 대한 대비책을 세워야 할 것이라는 점을 본(本) 논문(論文)은 강조하고 있다.

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Open Research Data Policy Trends and Domestic Status (오픈 연구데이터 정책 동향 및 국내 현황)

  • Choi, Myung-Seok
    • Proceedings of the Korean Society for Information Management Conference
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    • 2017.08a
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    • pp.97-97
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    • 2017
  • 최근 연구 환경과 연구 패러다임이 데이터 중심으로 변화되고 있다. 특히, 공공 연구성과의 개방과 공유에 기반한 오픈 사이언스(Open Science)가 과학 연구의 글로벌 어젠더로 새롭게 부각되고 있다. OECD는 오픈 사이언스를 정책의제로 채택하고 있으며, 미국, 영국, 호주 등 세계 선진국에서는 공공자금이 투입된 연구과제로부터 생산된 연구데이터의 체계적인 관리와 쉬운 접근, 재사용을 통한 가치 창출을 위해 데이터 관리 계획(Data Management Plan)을 비롯한 오픈 연구데이터 정책을 적극적으로 시행하고 있다. 하지만 국내에서는 연구데이터를 공유 활용하기 위한 법제도적 기반과 관련 인프라가 아직 미흡한 실정이다. 이 연구에서는 오픈 연구데이터를 위한 세계 각국의 정책 동향을 소개한다. 그리고, 국가과학기술연구회 소속 22개 정부출연 연구기관과 국내 20개 대학의 연구자를 대상으로 조사한 연구데이터 생산, 관리, 활용 현황과 데이터 공유 활용을 위한 시사점과 개선방향을 살펴본다.

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A Process Evaluation of GIS Construction in Local Government in Local Government (지방정부 지리정보시스템(GIS)구축의 과정적 평가)

  • 김태진
    • Spatial Information Research
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    • v.9 no.1
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    • pp.137-154
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    • 2001
  • Process models are concerned with determining the key phases in the adoption process. therefore, process approaches strive to analyze the key steps or decisions in understanding how the innovation is successfully adopted. Objective in this study was to complement variance procedures with a process evaluation. Following are the major findings of this research. First, simply acquiring a new system does not automatically guarantee its successful adoption throughout the local government Second, problems with the adoption of a new technology is often based on human and organizational issues rather than on technical concerns.

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The Influence of Sanctions and Protection Motivation on the Intention of Compliance with Information Security Policies: Based on Parameter of Subjective Norm (제재 및 보호동기와 정보보호정책 준수 의도에 관한 연구: 주관적 규범을 매개로)

  • Shin, Hyuk
    • Convergence Security Journal
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    • v.19 no.2
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    • pp.47-58
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    • 2019
  • This study applied the Theory of Reasoned Action by Fishbein & Ajzen(1975) as the grounded theory and adopt sanctions of the General Deterrent Theory and protection motivation of the Protection Motivation Theory as the antecedents to discuss the theoretical factors and the cases of application in the field of information security. Then, it adopted subjective norm, a variable of the Theory of Reasoned Action, as a parameter to analyze the causality of sanctions, perceived vulnerability, response cost, and self-efficacy with the intention to follow the information security policies. As a result, all of the antecedents except for sanctions had causality with the intention and subjective norm proved its mediating effect as a parameter between the antecedents and the intention.

Determinants of Behavioral Intention and Usage of Mobile Money Services in Ethiopia (에티오피아 모바일화폐 서비스의 채택의향과 사용행태 결정요인)

  • Bereket, Tiru Beza;Hwang, Gee-Hyun
    • Journal of Digital Convergence
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    • v.18 no.2
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    • pp.23-35
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    • 2020
  • Mobile Money is a key factor of financial inclusion that can revolutionize the financial service delivery and hence enhance access to finance in emerging economies, especially the East African countries. This study therefore aims to study the determinants of individual's behavioral intention and usage of Mobile Money services in Ethiopia by usiing the UTAUT2 model. The research model was tested by sampling 200 respondents from different areas of Ethiopia. The analysis results found that Government Support, Facilitating Conditions, Performance Expectancy, Trust and Effort Expectancy are the key factors that affect the usage of Mobile Money service, while Lower Transaction Cost factors and Social Influence were not statistically significant. The findings provide useful information that only government's active efforts and support to promote mobile money services, through appropriate policies and regulations rather than lower transaction cost, can facilitate the adoption and dissemination of such services in Ethiopia.

The Significance of a U.N. Guideline for Long-Term Sustainability of Outer Space Activities (UN 우주활동 장기 지속가능성(LTS) 가이드라인 채택의 의미)

  • Shin, Sangwoo
    • Journal of Aerospace System Engineering
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    • v.13 no.5
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    • pp.49-56
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    • 2019
  • The Long-Term Sustainability (LTS) guidelines have attracted the most attention in the recent formation of international norms of behavior regarding outer space activities. The discussion began at the U.N. COPUOS in 2010. In June 2019, the 21 guidelines were finally adopted. The guidelines include international cooperation to promote and support the observation of the situation of orbiting objects, including space debris, for the purpose of preserving the space environment indefinitely, sharing data and forecasts on space weather, and announcing each country's space policy in accordance with international law. Some guidelines have failed to reach a consensus as the mitigation of space debris is often difficult to separate from space weapons tests. As plans for small satellites and Rendezvous and Proximity Operations have been projected for the future, it is expected that each countries' position on preserving the space environment will become more acute.

An Exploratory Study on the SaaS Adoption Behavior of Small and Medium Sized Company (중소기업의 SaaS 채택의도의 영향요인에 관한 탐색적 연구)

  • Seo, Kwang-Kyu
    • Journal of Digital Convergence
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    • v.10 no.11
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    • pp.81-86
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    • 2012
  • The global recession circumstances, cloud computing has emerged as a new paradigm in the business IT sector. This paper focuses on Software as a Service (SaaS) among cloud services. The Technology Acceptance Model (TAM) has been popularly utilized for examining how users come to accept a new technology, but have not yet been employed to handle issues regarding SaaS adoption. This paper aims at developing an exploratory model that examines important factors affecting SaaS adoption of small and medium sized companies. The proposed exploratory model tests a number of hypotheses which integrate TAM related theories with additional imperative constructs such as marketing effort. Thus, the findings of this study can not only help company users gain insights into SaaS adoption, but also help SaaS providers obtain inspiration in their efforts to discover more effective courses of action for developing their service and improving marketing strategy.

Impacts of Success Factors of Information System on Business Performance through Security Reliability of Casino Information System and Job Satisfaction (정보시스템 성공요인이 카지노정보시스템의 보안신뢰와 직무만족을 통해 경영성과에 미치는 영향)

  • LEE, Dae Kun;HWANG, Chan Gyu
    • Journal of Digital Convergence
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    • v.14 no.9
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    • pp.181-198
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    • 2016
  • This study explored the performance factors of casino information systems for foreigners, empirically examined the causal relation between these factors and the business performances through organizational trust and job satisfaction and suggested a direction to enhance the casino information systems. The result of this study showed that, firstly, information quality impacted positively on security reliability and job satisfaction. Secondly, system quality impacted positively on security reliability and job satisfaction. Thirdly, service quality impacted positively on security reliability and job satisfaction. Fourthly, security reliability impacted positively on job satisfaction through security reliability. Lastly, security reliability and job satisfaction impacted positively on business performance. This research must be continued by expanding upon the variables of this research study, and there is a need for follow up research on methods that can analyze the management performance of casino information systems from a diverse set of approaches and also research that conducts an analysis on systems that are implemented to prevent tax evasion.