• Title/Summary/Keyword: 책임있는 성

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An Empirical Study on the Effect of Transparency and CSR On Financial Performance and Firm Value (회계투명성과 CSR이 재무적 성과와 기업가치에 미치는 영향)

  • Oh, Sang-Hui
    • Management & Information Systems Review
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    • v.31 no.3
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    • pp.117-139
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    • 2012
  • The purpose of this study is to examine of transparency and Corporate Social Responsibility(CSR) on financial performance and firm value. The empirical results are as follows: First, we finds that ROA showed significant effect of all transparency measures exception QAS measure and Tobin's Q showed significant effect of CITSA, SCTSA, SETR and SATSA. Second, 'Total-ROA' and 'ROA' models showed significant positive effects of lnCSR(TranD${\times}$lnCSR) and ROA, also 'Total-Tobin's Q' and 'Tobin's Q' model had same results. Consequently, this study results had that The firms with higher transparency and higher CSR exhibit better financial performance and firm value.

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A Study on the Accountability of Research and Development Organizations: Focused on the launch of the KSLV-I (연구개발조직의 책임성에 관한 연구: '나로호' 발사체 사례를 중심으로)

  • Cho, Seong-Sik;Kwon, Gi-Hoon;Kim, Dong-Hyun
    • Journal of Korea Technology Innovation Society
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    • v.15 no.1
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    • pp.163-184
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    • 2012
  • Although there are some technical reports on the example of Korea's first rocket, the Naro, there has been no studies on why there were two technical incidences in the space development programs which massive amount of physical and human resources were invested. For this, the objective of this study is to investigate the example of the Naro from the aspect of management and institutions as well as technical in terms of the responsibility of the R&D organization. Most important part in the responsibility of the R&D organization is the professional responsibility and it is difficult to attain the goals when they are diluted by political situations. Furthermore, this study also looked at the cause of the failure to exert righteous sovereign authority in the conflict with Russia from the discrepancy of goals between the authority and the agent, and studied efforts to prevent the recurrence of discrepancy.

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A Study on Understanding the Performance of Disaster Management and Exploring Alternatives (재난관리의 성과에 대한 이해와 대안 탐색 연구)

  • Eom, Young-Ho;Jeong, Seul-Gi
    • Proceedings of the Korean Society of Disaster Information Conference
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    • 2022.10a
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    • pp.433-434
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    • 2022
  • 본 논문은 재난관리의 성과에 대한 근원적 의문에 대한 문제제기에서 출발하였다. 재난관리의 성과는 재난에 대한 정부의 관리적 측면, 즉 행정관리 역량이나 산출지표 등으로 평가되어 왔다. 재난은 일상의 삶에 대한 도전이자 생존의 문제와 직접적으로 연계되어 있다는 점에서 재난에 대한 정부의 책임 요구가 지속적으로 강조되어 왔다. 정부 역시 재난에 대한 책임과 역할을 위하여 다양한 정책적 노력과 전문성을 강화하기 위한 노력을 지속하여 왔다. 그렇다면 재난에 대한 책임을 모두 정부에 물을 수 있는 것일까? 여기에 대하여 상황을 고려해야 하며, 반드시 정부가 책임이라고 답하기에는 분명 한계가 존재할 것이다. 즉, 재난에 대응하는 과정에서 정부의 노력과 함께 개인적 차원의 관심과 노력 역시 필요하기 때문이다. 따라서 본 연구는 재난관리의 성과가 정부 조직의 책임역량이 증진되는 것과 함께 시민들의 참여도 증진 역시 그 성과로 이해할 수 있을지를 검토하고 실증분석하는데 목적이 있다. 분석을 위하여, 기존 연구들에서 재난관리의 주요한 독립변수로 활용되던 재난경험, 재난위험, 조직특성 등을 주요한 독립변수로 사용하고자 하며, 종속변수는 재난조직의 책임역량과 재난현장에의 시민들의 자원봉사 참여도로 구분하여 설정하였다. 즉, 기존의 재난관리 성과와 대안적 성과로서 시민참여도 증진을 실증분석하고자 하였다. 분석결과, 재난성과는 조직의 내부적 책임역량의 증진과 함께 외부적으로 시민들의 참여를 이끌어 낼 수 있어야 한다. 이러한 시민 참여는 재난관리의 성과로서 정부의 새로운 지표가 될 수 있다. 시민들의 참여는 지역에 대한 재난의 위험 인식이 높을수록 그 참여도가 증진되는 것으로 나타나며, 이는 재난에 대한 대국민 인식개선 및 환경에 대한 위험도 증진의 정책적 노력이 필요함을 의미한다.

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클라우드 컴퓨팅의 안전한 이용과 활성화를 위한 법적 과제

  • Yi, Chang-Beom
    • Review of KIISC
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    • v.20 no.2
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    • pp.32-43
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    • 2010
  • 클라우드 컴퓨팅 서비스의 많은 장점에도 불구하고 아직 기업들이 서비스의 가용성 및 데이터 보안, 자사 데이터에 대한 통제권 확보, 종속성 등의 문제로 클라우드 컴퓨팅 서비스의 이용을 꺼리고 있다. 이 같은 문제들은 기술개발, 표준화, 표준약관, 서비스수준협약(SLA) 등으로 어느 정도 해결이 가능하다 그러나 데이터가 여러 국가에 복제되어 분산 저장될 경우 데이터의 국외이전 금지 문제, 데이터의 보관 및 파기 의무, IT 컴플라이언스 수탁자의 불법행위에 대한 위탁자의 책임, 자신의 데이터센터에 저장된 불법정보에 대한 클라우드 서비스제공자의 책임범위, 클라우드 서비스제공자의 책임제한 등 현행법상의 법적 규제와 충돌되는 부분에 대해서는 법. 제도적 접근과 검토가 필요하다. 클라우드 컴퓨팅 산업의 촉진 및 이용 활성화를 위해서는 구체적으로 다음과 같은 사항이 법 제도적으로 검토되어야 한다. (1) 클라우드 서비스나 솔루션을 시험할 수 있는 테스트베드 구축 등 시범사업 근거 마련, (2) 분야별 특화된 클라우드 서비스 모델 개발 및 사업화를 위한정부시책 추진 및 지원 근거 마련, (3) 민 관의 포괄적 협력 기반조성 및 정부의 기술 개발연구 지원체계 마련, (4) 사전 인증 및 사후 보증체계 구축을 통한 클라우드 서비스의 신뢰성 및 안정성 제고, (5) 클라우드 서비스의 상호운용성 확보를 위한 표준화, (6) 클라우드 컴퓨팅의 정보보안, 개인정보보호 등 각종 법률 이슈와 예상되는 다양한 이해관계 충돌 문제에 대응할 수 있도록 서비스제공자와 이용자 대상의 지침 근거 마련, (7) 클라우드 속에 있는 기업의 정보지산에 대한 접근권 보장, (8) 정보자산의 실제 위치와 선택권 보장, (9) 정보자산의 부적절한 접근 방지와 오남용 방지, (10) 클라우드 서비스 제공기업 또는 서비스 자체의 영속성 보장, (11) 서비스 장애 책임범위와 분담, (12) 소프트웨어 라이선스 등에 대한 규정이 고려되어야 한다.

Corporate Social Responsibility, Knowledge Management, and Organizational Performance (이해관계자에 대한 사회적 책임활동이 지식경영활동 및 조치성과에 미치는 영향)

  • Lee, Young-Chan;Lee, Seung-Seok
    • Journal of Korea Society of Industrial Information Systems
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    • v.13 no.4
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    • pp.83-97
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    • 2008
  • Recently, as managing organization's stakeholders become important, a viewpoint of corporate social responsibility (CSR) has been changed. Unlike in the past, organizations have performed CSR in their active and strategic point of view. Previous studies about the effect of social responsibility generally focused on customer response, social performance, and financial performance, and studies about the influence on business processes and organizational members are relatively not sufficient. In particular, there is few studies about the relationship among CSR, organization's innovation capability, and non-financial performance. The purpose of this study is to examine the effect of CSR to knowledge management and organizational performance by using multiple regression analysis. Specifically, from the empirical result of this study with 256 Korean finns in diverse industries including the manufacturing, we identified that CSR has positive influence on knowledge management and organizational performance.

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A Study on the Accounting Conservatism of Socially Responsible Investment Corporate (사회책임투자 기업의 회계보수주의 수준에 관한 연구)

  • Kim, Jin-Seop
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.1
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    • pp.347-353
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    • 2019
  • This study examined the Quality of Accounting Earning of Socially Responsible Investment(SRI) Corporate from the vantage point of Accounting Conservatism. This study used 2,993 sample data from 2011 to 2016. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a positive relevance with Accounting Conservatism. Therefore, this study can support that the firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting Earnings according to this study. This study contributes as follow. This study verified the Accounting Earnings's Quality of Socially Responsible Investment(SRI) Corporate from a Accounting Conservatism vantage point and extended precedent study on Socially Responsible Investment(SRI). We hope that this study can be helped development of capital market.

A Study on Sectoral Burden Sharing for Greenhouse Gas Emissions Mitigation (온실가스 감축을 위한 부문별 책임할당방안 연구)

  • Lee, Sang-Youp;Choi, Kyong-Sik
    • Journal of Environmental Policy
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    • v.8 no.4
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    • pp.171-198
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    • 2009
  • The issue of burden sharing between sectors has become a pertinent national issue with respect tothe establishment of national greenhouse gas (GHG) reduction targets, and the means to achieve these targets. This study explores methods for equitable sectoral allocation to reduce GHGs based on an allocation index taking into account relevant attributes in line with national GHG emissions trends and structures. This paper considered potential for GHG reduction, rate of increase of emissions, and ability to pay as suitable criteria for analysis of each sector. As a result of the analysis, it was found that equitable allocation methods have significantly different burden sharing compared to allocation that considers only potential for GHG reduction. Accordingly, further empirical study on various simulations based on national economic impact will be essential for better policy solutions. This study will contribute to applying national allocation plans in a logical, consistent and transparent manner.

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The Effects of Responsibility and Critical Thinking Disposition on Clinical Competence of Nursing students who have Completed Clinical Practice (임상실습을 수료한 간호대학생의 책임성과 비판적 사고성향이 임상수행능력에 미치는 영향)

  • Lee, Eun-Sook;Jang, Eun-Sil
    • Journal of Convergence for Information Technology
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    • v.11 no.6
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    • pp.64-72
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    • 2021
  • The purpose of this study was to investigate the responsibility & critical thinking disposition and identify influencing factors of clinical competence of nursing students who have completed clinical practice. Data collection was performed from Dec. 11th, 2019 to Dec. 13th. A total of 119 4th grade nursing students were selected. Data were analyzed with descriptive statistics, t-test, ANOVA, Scheffé test, Pearson's correlation and stepwise multiple regression analysis using SPSS 25.0. As a result of this study, the correlated factors of clinical competence included responsibility(r=.53, p<.001), critical thinking disposition(r=.71, p<.001). The factors influencing clinical competence were critical thinking disposition(𝛽=.56, p<.001), responsibility(𝛽=.32, p<.001), and clinical practice satisfaction(𝛽=.13, p=.012). These factors accounted for 52% of the clinical competence(p<.001). Therefore, it is necessary to develop and apply educational programs so that concrete and practical education for reinforcing critical thinking disposition and responsibility can be performed together with clinical practice.

CSR Ad Strategy Based on Corporate Social Responsibility Theme, Model and Message Appeal (사회적 책임 활동 주제와 광고모델 및 메시지 소구방식에 따른 CSR광고 제작전략)

  • Yu, Seung-Yeob
    • Journal of Digital Convergence
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    • v.17 no.1
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    • pp.159-168
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    • 2019
  • The purpose of this study is to propose a strategy for creating an advertisement for Corporate Social Responsibility(CSR) based on the strategy of selecting an advertisement model in order to efficiently execute the advertisement of CSR. Data were analyzed by regression analysis. The results of this study are as follows: First, it is found that the value-relevance factors of the model are important regardless of the theme of CSR. In the economic field, the reliability of the model is important. But, the attractiveness of the model was more important in the environmental field. Second, it is effective to select a model with high value-relevance when selecting CSR advertising model. But, in the case of an expert, it is effective to select not only value addition, but also attractive and reliable models. Third, when producing CSR ads using emotional messages, it is important to consider the value and reliability of the advertising model. But, it is important to select the model considering the importance of the value and attractiveness of the advertisement model when producing the CSR advertisement using the informational message. It was found that it is very important to select a model that has a high relevance to the image of the social responsibility subject and the advertisement model when producing the social responsibility advertisement.

Improvement through Analysis of Current Open Book Policy for the Korean CM at Risk (국내 시공책임형 CM 오픈북 정책 현황 분석을 통한 개선방안)

  • Park, Kyungmo;Kim, Changduk
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.2
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    • pp.3-11
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    • 2016
  • CM at Risk has been introduced in Korea to keep up with the global standards of construction management and provide a higher quality of cm service in line with a rapid change of the construction industry recently. However, it is widely considered that more time would required to settle down the system due to a lack of understanding towards CM at Risk, shortage of reliability and low capability to manage and undertake CM at Risk. Therefore, this research is analyzed problems of contract types, open book policies, and contract conditions of 33 numbers of projects undertaken by a bespoke domestic construction management firm in this research. Moreover, this research is suggested a method to establish an open book policy of CM at Risk aiming a better customers satisfaction through staff training, simplifying and improving a payment system, and a way to settle down an open book policy by improving a performance management system on site. It's expected that this research will contribute to a more competitive system with more dominating the market and a differentiation of the service so as clients to rely more on the CM at Risk.