• Title/Summary/Keyword: 통제 전략

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The Empirical Study on Interrelationship between Strategy, MCS, Corporate's Performance and Role of Controller (전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구)

  • Son, Woo-Jin
    • Journal of the Korea Convergence Society
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    • v.6 no.5
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    • pp.303-314
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    • 2015
  • In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.

[Retracted] A Study on the Export Control System and its Effective Implementation Plan in Korea ([논문 철회] 한국의 전략물자 수출통제제도의 문제점과 효율적 이행방안)

  • Lee, Sang-Ok
    • International Commerce and Information Review
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    • v.13 no.3
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    • pp.353-375
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    • 2011
  • Export control was first triggered by international export control system at US led COCOM in 1949. Numerous international efforts such as NPT in 1969, ZC in 1970, NSG in 1978, AG in 1985, MTCR in 1987, Wassenaar Arrangement(WA) establishment in 1995 with 1990's the fall of the Berlin Wall, have been made since. The concept of export control has been changed from weaponry and parts export control to preventing or blocking weaponry, respective goods and relevant technology from the hand of troubled regions and non-state actors as terrorist groups; and the new concept is described as Nonproliferation Control. Extent of control items is not only limited to conventional weaponry, but also includes weapons of mass destruction(WMD) and even dual use items which can be used for production, development, usage or storage. Control items include all items defined by NSG, MTCR, AG, WA, and CMC-Opec. The 9.11 terror had a strong influence on international society. Effort to prevent WMD proliferation has now become the most important issue for international security. This study aims to suggest improvement points for nonproliferation law and its effective implementation, based on problem and limitation identification along with analysis of nonproliferation law and implementation examples by type. Furthermore for the purpose of national and global security, export control system on strategic items which are considered to be a key issue in South and North Korea relationship needs to be effectively managed. Recently, North Korea's missile and nuclear tests have been criticized globally; and the global society including respective countries as China and South Korea is striving to urge export control in line with the UN resolution.

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Analysis of Voice-over Strategy of Chan-wook Park's Vengeance Trilogy (박찬욱 감독의 복수 삼부작에 활용된 보이스오버 전략 분석)

  • Chang, woo-jin
    • Proceedings of the Korea Contents Association Conference
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    • 2017.05a
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    • pp.215-216
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    • 2017
  • <복수는 나의 것>, <올드 보이>, <친절한 금자씨>는 죄와 복수, 구원의 문제를 다룬 박찬욱 감독의 복수 삼부작으로서, 보이스 오버를 활용한다는 공통점이 있다. 이 연구는 박찬욱 감독의 복수 삼부작이 각 내러티브의 주제에 따라 내러티브 정보를 통제하고 관객의 심리적 거리감을 조절하기 위해 보이스오버 전략을 어떻게 구사하는지 논의한다. 이를 위해 각 작품의 플롯, 초점화 유형, 보이스오버의 특징들을 분석한 결과, 보이스오버를 통해 관객의 정서적 참조점을 형성하고, 인물과 이야기에 대한 동일시나 감정이입을 통제하는 복수 삼부작의 특성을 확인하였다.

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The Effect of STS Instruction through Science to Enhance Hypothetical Deductive Thinking Skills for Creativity - Water Section of Chemistry I (창의성의 기저가 되는 가설 연역적 사고력 신장을 고려한 과학 교수인 STS 수업 전략의 효과 - 과학 I의 물 단원)

  • Kang, Soon-Hee;Kim, Eun-Sook
    • Journal of The Korean Association For Science Education
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    • v.25 no.3
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    • pp.327-335
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    • 2005
  • This study investigates student achievement and science-related attitudes on STS hypothetical deductive instruction strategy in the water section of high school chemistry. Two 11th grade co-ed high school classes participated in the study; one control group and one treatment group. After being taught for 10 class periods during the second semester. ANCOVA analysis revealled no significant difference (p>.05) between two groups' achievement tests. However, analysis by ANCOVA did show that the scores for science-related attitudes in the treatment group were significantly higher than those of the control group (p<.05). In particular, the scores of science learning contents and science value about science-related attitude were significantly higher in the treatment group.

The Relationship between Personality Trait of Venture CEO and Corporate Strategy (벤처기업 최고경영자의 성격특성과 경영전략간의 관계)

  • 임창희;김영천
    • The Journal of Information Technology
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    • v.4 no.2
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    • pp.51-68
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    • 2001
  • This study integrates personality trait theory to empirically Investigate the corporate strategy in Korean venture firms. This study predicts that type A/B, locus of control(internal/external), and risk-taking/avoiding will be positively associated with corporate strategy selection. Corporate strategy selection consists of aggressive entry strategy and defensive niche market strategy. Data obtained from a survey of 87 venture business firms is used to construct final variable measures and test the hypothesized relationships. The statistical result shows that type A, internal, and risk-taking CEOs positively associated with aggressive entry strategy, and type B, external, and risk-avoiding CEOs positively associated with defensive niche market strategy. Additional analysis(multiple regression model) to test relatively importance of independents is used.

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The effects of Lubric Learning Strategy Program, to solve problems of the Middle School Students' learning, on learning motivation, self-efficacy and self-regulation (루브릭 학습전략 프로그램이 중학생 학습문제 및 학습동기와 자기효능감, 자기조절력에 미치는 효과)

  • Jung, Jung-Soon;Byun, Sang-Hae
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.1
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    • pp.27-33
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    • 2012
  • The purpose of this research is to investigate the effects of Lubric Learning Strategy Program, to solve problems of the Middle School Students' learning, on learning motivation, self-efficacy and self-regulation. The objects of this investigation was 60 students sampled from the first, second and third year students of Y Middle school in Seoul, which was divided equally -30 students each- into experimental group and control group. The progress covered 10 weeks period, a hour and half every week on Tuesdays and Thursdays. The conclusion derived from the results and discussion is as follows: First, the learning motivation of experimental group participated in the Lubric Learning Strategy Program to solve learning problems has changed quite meaningfully compared to the control group. It showed positive changes in all suborn ate variables such as class motivation, continuing motivation, intrinsic motivation, and extrinsic motivation. Second, the self-efficacy of experimental group participated in the Lubric Learning Strategy Program to solve learning problems has changed quite meaningfully compared to the control group. These results showed positive changes in subordinate variables such as preference level to subjects and self-control efficacy, though did not show notable changes in confidence area. However as confidence area doesn't really matter in total score, Lubric Learning Strategy Program is considered to have good influence in self-efficacy. Third, the self-regulation of experimental group participated in the Lubric Learning Strategy Program to solve learning problems has changed quite meaningfully compared to the control group. It showed positive changes in all subordinate variables such as self-control mode and inhibitory will mode. Fourth, the use on learning strategy of experimental group participated in the Lubric Learning Strategy Program to solve learning problems has changed quite meaningfully compared to the control group. These results showed positive changes in subordinate variables such as rehearsal, elaboration, organization and inspection, though did not show notable changes in schedule and control area. However, as the total score of use on learning strategy has changed prominently, Lubric Learning Strategy Program is considered to have good influence in use of learning strategy.

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The Study on Factor and Performance for SMEs' Global Market Entry Mode (중소기업의 해외시장진입방식 결정요인과 경영성과에 관한 연구)

  • Choi, Yun-Jeong;Jeong, Suk-Jae;Lee, Suk-Jun
    • Journal of Korea Technology Innovation Society
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    • v.16 no.3
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    • pp.605-629
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    • 2013
  • The aim of this study is analyzing the factors and performance related to the entry control mode when a SME advances into the global market. For this, the strategic factor of the SME was divided into the enterprise capabilities consisting of technology commercial capability, internal capability, and global capability of enterprise and information capabilities that are the capabilities on the global market and on the advanced technology. In the empirical study, a total of 27 variables that include the control variables and the financial and non-financial variables as a performance variable was used. The hypothesis was also established for analyzing the effect of the entry strategies on the entry control mode and the effect of the mode on performance. Logistic regression was conducted for verifying the hypothesis, and Multiple regression analysis and T-test were carried out on the additional analysis related to the performance.

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A Comparative Study on the Compliance Program(CP) of Strategic Export Control System between Korea and Japan (전략물자 수출통제 자율준수제도(CP)에 관한 한.일 비교 연구)

  • Shim, Sang-Ryul;Shao, Dan;Joo, E-Wha
    • International Commerce and Information Review
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    • v.13 no.4
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    • pp.297-321
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    • 2011
  • Under the UN Security Council Resolution 1540/1810 in 2004 to restrict the proliferation of WMD (weapons of mass destruction) and their means of delivery, many countries have taken great efforts to, control the export of strategic items, thereby preventing the transfer of ABCM (atomic, biological, chemical weapons, missiles) and technologies and goods related to conventional weapons or dual-use items, Compliance Program (CP) in Korea or Internal Compliance Program(ICP) in Japan refers to a company's internal system or rules to comply with the export control laws and regulations, and is to prevent the unintentional illegal export of strategic items. This paper analyzes the Compliance Program (CP) of strategic export control system between Korea and Japan. Both countries have very similar legal frameworks under the guiding principles of multilateral export control regimes. However, there are some differences in actual procedures, classification service, supporting system, export license, sanctions for illegal exporters, etc. Korea should take more active and customer-oriented measures to promote the Compliance Program (CP) into Korean export companies for better awareness and positive attitude, practical information and education, smoothy government-firm communication, closer cooperation between Korea and Japan, etc.

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