• Title/Summary/Keyword: Accounting Knowledge

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Measuring and Reporting Corporate Social Performance: An Exploratory Study for Practical Application of Double Bottom Line (기업의 사회적 성과 측정과 보고: 더블바텀라인의 실무 적용을 위한 탐색적 연구)

  • Jo, Illhyung
    • Knowledge Management Research
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    • v.21 no.2
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    • pp.1-19
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    • 2020
  • The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

Applying Stochastic Fractal Search Algorithm (SFSA) in Ranking the Determinants of Undergraduates Employability: Evidence from Vietnam

  • DINH, Hien Thi Thu;CHU, Ngoc Nguyen Mong;TRAN, Van Hong;NGUYEN, Du Van;NGUYEN, Quyen Le Hoang Thuy To
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.583-591
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    • 2020
  • Employability has recently become the first target of the national higher education. Its model has been updated to catch the new trend of Industry 4.0. This paper aims at analyzing and ranking the determinants of undergraduate employability, focusing on business and economics majors in Ho Chi Minh City, Vietnam. In-depth interviews with content analysis have been primarily conducted to reach an agreement on a key group of factors: human capital, social capital, and identity. The Stochastic Fractal Search Algorithm (SFSA) is then applied to rank the sub-factors. Human capital is composed of three major elements: attitude, skill, and knowledge. Social capital is approached at both structural and cognitive aspects with three typical types: bonding, bridging, and linking. The analysis has confirmed the change of priority in employability determinants. Human capital is still a driver but the priority of attitude has been confirmed in the contemporary context. Then, social capital with the important order of linking, bridging, and bonding is emphasized. Skill, knowledge, and identity share the least weight in the model. It is noted that identity is newly proposed in the model but a certain role has been found. The findings are crucial for education strategies to enhance university graduate employability.

The Effects of knowledge management strategy on the management performance in the hotel industry (호텔기업의 지식경영전략이 경영성과에 미치는 영향)

  • Kim, Hyoung-Gu;Son, Jae-Young;SunWoo, Young-Soo
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2009.01a
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    • pp.351-359
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    • 2009
  • 21 세기 초 경쟁 환경에서 조직이 대처하기 위한 기업환경의 패러다임도 바뀌어 가면서 지식자산은 보다 더 중요한 기업가치 창출의 요소로 자려 잡게 되었다. 그러나 아직까지 대다수의 기업은 지식경영을 수행함에 있어 조직문화나 정보기술과 같은 지식경영 영향요소 (knowledge management enabler)자체에만 초점을 맞추고 있을 뿐 이를 어떻게 전략적으로 활용할 것인가에 대한 명확한 체계를 갖고 있지 못한 것도 사실이다. 따라서 종사원들이 보유하고 있는 지식이 기업의 근본자산이 되는 호텔 기업경영에 있어 변화하는 환경에 능동적으로 대처하며, 또한 시장에서의 경쟁우위의 획득 및 유지를 위해서는 전략적 지식경영 하에서 기업의 지식경영활동이 이루어져야 한다. 이러한 관점에서 호텔기업의 지식경영전략이 경영성과에 미치는 영향을 분석한 결과 형식지를 중심으로 한 시스템 지향적 지식경영전략과 앙묵지를 중심으로 한 인적 지향적 지식경영전략 모두 경쟁우위 정 (+)의 영향을 미치는 것으로 나타났다. 또한 경쟁우위는 재무성과에 정(+)의 영향을 미치는 것으로 나타났다. 반면에 지식경영전략은 재무성과에 부(-)의 영향을 미치는 것으로 나타나, 지식경영전략은 호텔기업의 경쟁우위를 획득 유지시키며 이를 통해 재무성과에 영향을 미친다고 나타났다. 이는 호텔기업에 있어서 모든 지식자산(암묵지, 형식지)를 기반으로 한 지식경영의 중요성을 인식시키고, 보다 지식경영활동을 활성화함으로써 호텔기업의 기업성과를 제고시킬 수 있는 구체적인 실행방안을 제시하였다.

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A Study on Cooperation between Kerberos system and Credit-Control Server

  • Choi, Bae-Young;Lim, Hyung-Jin;Chung, Tai-Myoung
    • Proceedings of the Korea Society of Information Technology Applications Conference
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    • 2005.11a
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    • pp.281-284
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    • 2005
  • Kerberos is system that offer authorization in internet and authentication service. Can speak that put each server between client and user in distributed environment and is security system of symmetry height encryption base that offer authentication base mutually. Kerberos authentication is based entirely on the knowledge of passwords that are stored on the Kerberos Server. A user proves her identity to the Kerberos Server by demonstrating Knowledge of the key. The fact that the Kerberos Server has access to the user's decrypted password is a rwsult of the fact that Kerberos does not use public key cryptogrphy. It is a serious disadvantage of the Kerbercs System. The Server must be physically secure to prevent an attacker from stealing the Kerberos Server and learning all of the user passwords. Kerberos was designend so that the server can be stateless. The Kerberos Server simply answers requests from users and issues tickets. This study focused on designing a SIP procy for interworking with AAA server with respect to user authentication and Kerberos System. Kerberos is security system of encryption base that offer certification function mutually between client application element and server application element in distributed network environment. Kerberos provides service necessary to control whether is going to approve also so that certain client may access to certain server. This paper does Credit-Control Server's function in AAA system of Diameter base so that can include Accounting information that is connected to Rating inside certification information message in Rating process with Kerberos system.

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Prevalence, Risk Factors and Disease Knowledge of Breast Cancer in Pakistan

  • Asif, Hafiz Muhammad;Sultana, Sabira;Akhtar, Naveed;Rehman, Jalil Ur.;Rehman, Riaz Ur.
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.11
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    • pp.4411-4416
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    • 2014
  • Breast cancer is the most common cancer in females all over the world with approximately one million new cases each year as well as one of second leading causes of death among females. In Pakistan, the most frequently diagnosed cancer among females is also breast cancer, accounting for nearly one in nine female patients. Its incidence in Pakistan is 2.5 times higher than that in neighboring countries like Iran and India. The risk factors associated with breast cancer are age, family history, early menarche, intake of combined estrogen and progestin menopausal hormones, alcohol consumption, physical inactivity, low socioeconomic status and lack of awareness regarding the disease. This mini-review article aims to provide awareness about breast cancer as well as an updated knowledge about the prevalence, risk factors and disease knowledge of breast cancer in Pakistan.

조직시민행동이 정보시스템 사용성과에 미치는 영향: 흡수능력의 매개역할을 중심으로

  • Gil, Jin-Ho;Gwak, Gi-Yeong
    • 한국경영정보학회:학술대회논문집
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    • 2008.06a
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    • pp.525-540
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    • 2008
  • With the competitive pressure and the development of information and communication technology, many organizations have introduced various kinds of enterprise-wide systems like enterprise resource planning (ERP) systems as strategic tools for the purpose of improving organizational performance. Despite their promised strategic benefits, however, their implementation has suffered from a high failure rate and difficulty in realizing the anticipated benefits. Previous studies have indicated that one of the most critical failure reasons is the lack of knowledge sharing and utilization across organizations. As a consequence, many information systems (IS) researchers have paid attention to examining the effect of absorptive capacity closely associated with knowledge sharing and transferring on IS usage performance. ERP systems implementation involves changes not only in systems but also in processes and other social dimensions, which can be related to organizational citizenship behavior (OCB) requiring appropriate communications and interactions among organizational members. A lack of communications and interactions due to a lack of OCB might lead to weak absorptive capacity and thus negatively influence knowledge sharing across organizations, because OCB facilitates a successful collaboration among functional units and positively impacts individual's attitude toward radical organizational change. With this motivation, this study has two research objectives. First, it introduces and tests a theoretical model accounting for the relationships among performance of ERP system usage, absorptive capacity, and OCB. Second, it examines a mediating role of absorptive capacity between OCB and performance of EPR system usage. Theoretical and practical implications of the study ware discussed, along with its limitations.

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The Impact of Technology Adoption on Organizational Productivity

  • LAKHWANI, Monika;DASTANE, Omkar;SATAR, Nurhizam Safie Mohd;JOHARI, Zainudin
    • The Journal of Industrial Distribution & Business
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    • v.11 no.4
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    • pp.7-18
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    • 2020
  • Purpose: This research investigates the impact of technology adoption on organisation productivity. The framework has three independent variables viz. technological change, information technology (IT) infrastructure, and IT knowledge management and one dependent variable as organisational productivity. Research design, data and methodology: An explanatory research design with a quantitative research method was employed, and data was collected using a self-administered questionnaire using online as well as an offline survey. The sample consisted of 300 IT managers and senior-level executives (production as well as service team) in leading IT companies in Malaysia selected using snowball sampling. Normality and reliability assessment was performed in the first stage utilising SPSS 22, and Confirmatory Factory Analysis (CFA) was performed with maximum likelihood estimation to assess the internal consistency, convergent validity, and discriminant validity. Finally, Structural Equation Model (SEM) and path analysis are conducted using AMOS 22. Results: The research findings demonstrated that technological change and IT infrastructure positively and significantly impact the organisation's productivity while IT knowledge management has significant but negative impact on organizational productivity of IT companies in Malaysia. Conclusion: The research concludes that all three factors plays important role in deciding organizational producvity. Recommendations, implications, limitations and future research avenues are discussed.

A Study on the Investment Strategy Using Neural Network Models in the Korean Stock Market (인공신경망 모델을 이용한 주식시장에서의 투자전략에 대한 연구)

  • 서영호;이정호
    • Journal of the Korean Operations Research and Management Science Society
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    • v.23 no.4
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    • pp.213-224
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    • 1998
  • Since the late 1980s, an Increasing number of neural network models have been studied in the areas of financial prediction and analysis. The purpose of this study is to Investigate the possibility of building a neural network model that is able to construct a profitable trading strategy in the Korean Stock Market. This study classifies stocks into the future market winners and losers from the publicly available accounting information and builds portfolios based on this information. The performances of the winner portfolios and the loser portfolios are compared with each other and against the market index. The empirical result of this research is consistent with the traditional fundamental analysis where it is claimed that the financial statements contain firm values that may not be fully reflected In stock prices without delay. Despite the supporting empirical evidence. It is somewhat Inconclusive as to whether or not the abnormal return in excess of market return is the result of the extra knowledge obtained in the neural network models derived from the historical accounting data. This research attempts to open another avenue using neural network models for searching for evidence against market efficiency where statistics and intuition have played a major role.

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Information and Communication Technology Adoption in Small- and Medium-Sized Enterprises: Demographic Characteristics

  • KUSUMA, Hadri;MUAFI, Muafi;AJI, Hendy Mustiko;PAMUNGKAS, Sigit
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.969-980
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    • 2020
  • This study examines the acceptance factors, barriers, benefits, and strategies for resolving Information and Communication Technology (ICT) adoption and usage problems based on the different demographic characteristics of SMEs. The demographic characteristics investigated are gender, educational qualifications, age, managerial status, and years of business experience. To the best of our knowledge, this paper is the first to examine a more comprehensive demographic characteristics in the context of ICT adoption. A survey using self-administered questionnaires was conducted to retrieve information from SME owners/managers in Pekalongan, the local city of Indonesia. The items in the questionnaire were discussed with various experts in the field and a pilot study was conducted prior to the distribution of the research instrument. The study made some interesting findings. No significant differences were found in the SMEs' adoption factors between the demographics of gender groups and educational qualifications. However, significant disparities were found to exist among the age compositions, managerial status, and years in business. Additionally, younger managers/owners of SMEs find it easier to understand the background factors of ICT adoption. Lastly, older managers/owners are more likely to stick to the organizational status quo, be less able to learn new technology, and more likely to avoid risky decisions.

Technology Acceptance Model of Financial Technology in Micro, Small, and Medium Enterprises (MSME) in Indonesia

  • PURNAMASARI, Pupung;PRAMONO, Irena Paramita;HARYATININGSIH, Ria;ISMAIL, Shahifol Arbi;SHAFIE, Rohami
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.981-988
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    • 2020
  • Seeing the existence of MSME needs that have still not been met although this sector is undeniably important in Indonesian economy, changes in community behaviour and the intensity of the use of technology in the community, financial technology (fintech) has a lot of potentials to become a part of the solution of the problem commonly faced by MSMEs. Therefore this research needs to be done to observe the potential of fintech in integrating MSMEs in terms of the application of technology and knowledge from the community related to fintech. By using Technology Acceptance Model, this research tries to understand the determinant factors of the fintech application used by MSME. Based on the research framework and model, path analysis method used in this research. This research uses primary data gathered by the questioner, which was distributed to MSME. From the analysis conducted, we can conclude that the external factors tested in this research could have an effect on the behaviour intention through perceived usefulness in MSME practice of financial technology. Large variation in MSME educational background, busineess age and size would become a challenge in promoting fintech application, therefore this finding suggests that fintech should be promoted by highlighting what benefits can be obtained by using fintech application.