• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.685-686
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• 2015

The world is currently undergoing an intense urbanization process. The percentage of urban dwellers has never been so high. In 2010, and for the first time, urban population surpassed the rural one, accounting for 51% of global population, and this trend will continue in the forthcoming years. This increment in concentration of population and supporting assets in cities, make their performance a critical issue for world population. Recent events such as Fukushima tsunami and the hurricane Katrina have shown how fragile built environments are and the unpredictability of occurrence and magnitude of the hazards. Such an expansion of the world's urban population, together with an increase in severity and number of hazards and catastrophes, has put under the spotlight the necessity to build cities not only sustainable, but resilient. Decision makers should acknowledge failure as an option, and the importance of developing city resilience. This paper will provide an initial review on urban resilience, definitions and assessment approaches as a first step for decision makers to account for resilience in their decision making process.

• 경영과정보연구
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• 제2권
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.171-182
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• 2020

This research focuses on the importance of corporate social responsibility in building the company's reputation. Experts have studied CSR as an antecedent of a company's reputation, but the mechanisms underlying this process are rarely explored. Therefore, to fill this research gap, we demonstrate CSR's implementation combined with organizational justice based on discrepancy and equity theory. This study involved 210 employees in a family company. The study's analysis method uses Structural Equation Model (SEM), SmartPLS, with a five-step measurement and analysis procedure. The variables in this study are CSR implementation, organizational justice, employee trust, firm reputation, organizational objectiveness, organizational commitment, job satisfaction, and job performance. The results found that some of the direct relationships stated were not significant, but all demonstrations of indirect links were substantial. Besides, optimal CSR and organizational justice provide a reliable and positive domino effect in increasing the role and consequences of employee trust and firm reputation. The findings in this study confirm that upstream-downstream job performance causality can be successfully achieved if job satisfaction has been realized, job satisfaction can be achieved if organizational commitment can also be recognized, and organizational commitment can be developed. Reflection and influence, rather than organizational attractiveness becomes essential.

• 한국지능정보시스템학회:학술대회논문집
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• 한국지능정보시스템학회 2003년도 춘계학술대회
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• pp.338-346
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• 2003

Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.

• 대한지역사회영양학회지
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• 제15권1호
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• pp.124-136
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• 2010

The purposes of this study were to investigate importance level and performance frequency of the dietitians' duties and task elements, to examine the actual condition of education and need for education, to analyze the interrelation between their tasks and education, and to provide the direction of education for the contracted Business & Industry (B & I) foodservice dietitians. The task elements of receiving, ordering, HACCP management and directing serving process were done almost every day. In terms of the importance of tasks, food sanitation management, personnel sanitation management, receiving and ordering were high. Meanwhile, the computerization of their works was being carried out on the whole, showing a higher frequency in all the details of procurement management and accounting management, as well as task elements such as menu planning, leftover and food waste management, HACCP management and human resource management. In the past three years, HACCP management, cost management, planning work schedule and allotting a task, general business and sale bond management were increased most and rapidly. For the actual condition of education, dietitians got more education for the duty of sanitation, safe and facility/utility management than any other duty, while they did less education of procurement management and office management than others. Meanwhile, the education for sanitation, safe and facility/utility management and accounting management were very much required. For the relationships of frequency of duty and the necessity of education, seven task elements including food sanitation management were correlated positively. Eighteen tasks besides menu planning had a significant positive correlation between the importance of duties and the necessity of education.

• 한국콘텐츠학회논문지
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• 제22권2호
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• pp.617-629
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• 2022

본 연구는 선박 부품제조 기업의 기술혁신이 경영성과에 미치는 영향관계에서 기술흡수역량의 매개효과를 실증적으로 분석하였다. 이를 통해, 향후 기술개발과 관련된 경영전략 수립의 개선방안에 시사점을 제공할 수 있을 것이다. 본 연구목적을 달성하기 위하여, 부산, 경남 지역의 조선, 선박 부품업체의 연구개발, 마케팅, 생산·제조, 자금/회계 부서에 근무하는 총 362명을 연구대상자로 선정하였다. 본 연구결과, 선박 부품제조 기업의 기술혁신, 기술흡수역량이 경영성과에 정(+)적인 영향을 미치는 것으로 파악되었다. 이러한 연구결과를 근간으로 한 결론은 기술흡수역량을 구성하는 잠재흡수역량과 실현흡수역량이 지속적인 기술 역량 축적 등 기술혁신과 경영성과 상호 간에 주요한 핵심 요인이 될 것으로 판단된다. 실무적인 관점에서는 선박 부품제조 산업은 스마트 부품공정 기술흡수 역량에 집중할 필요성이 제기된다.

• 한국산학기술학회논문지
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• 제9권5호
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• pp.1460-1466
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• 2008

본 연구는 코스닥기업이 발표하는 회계정보가 유용하다면, 부도발생, 자본전액잠식, 거래실적부진, 감사의견 거절, 감사의견부적정으로 정의된 도산기업과 정상기업 간의 "회계정보는 어떠한 차이가 있는지" 재무지표를 기준으로 검증하는 것이 본 연구의 목적이다. 표본기업은 $2000{\sim}2007$년 도산한 코스닥기업 45개와 자산규모를 기준으로 대응하여 선정한 45개의 정상기업으로 구성하였으며, 같은 방법으로 모형확인을 위한 검증용 표본 30개 기업을 선정하였다. 실증분석 결과 도산 5년 전부터 본 연구에 사용된 17개의 재무지표 중 안전성에 관련된 변수들이 도산 및 정상기업에서 많은 유의한 차이를 보였다. 확인표본을 이용한 분류정확도는 도산 5년 전 76.7%, 도산 4년 전 76.7%, 도산 3년 전 65.0%, 도산 2년 전 76.7%, 도산 1년 전 88.3%로 나타났으며, 이는 정상기업에서 도산기업으로 서서히 진행되었음을 알 수 있는 것으로, 도산 5년 전부터 추정표본 83.3%, 확인표본 76.7%의 분류정확도를 보여 재무지표를 통한 회계정보의 유용성을 확인하였다.

• 한국항해항만학회지
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• 제32권3호
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• pp.185-192
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• 2008

본 논문의 목적은 국적외항선사들이 불확실한 국내외 해운환경변화에 적절히 대처할 수 있는 성과개선전략을 구축하는 데 있다. 이러한 목적을 위해 첫째로, 외항선사이 직면하고 있는 환경에 대처하여 성과를 개선할 수 있는 변수를 BSC의 네 관점에서 추출하여 이들 간의 관련성여부를 구조방정식 모형에 의해 분석하였다. 분석결과에 의하면, 학습 성장관점은 내부프로세스에 영향을 미치고 이는 다시 운항서비스를 제공하는 고객관점에 영향을 미치어 신규항로개발에 의한 물동량 창출, 재무적 안성성유지 및 항로수익성 제고 등의 재무적 관점요인에 영향을 미치는 것으로 인식되고 있다. 이러한 분석결과는 학습 성장관점, 내부프로세스관점 및 고객 관점과 같은 비계량적이고 비재무적변수가 외항선사의 성과개선에 기여하는 중요변수임을 시사하는 것으로 이에 대한 체계적인 관리가 필요하다.

• 한국직업건강간호학회지
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• 제3권호
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• pp.5-20
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• 1993

This study was aimed to investigate the actual condition of the performance of the occupational health nursing services, and to analyze a main cause which affects on the execution of its duties for occupational health nurses in occupational group health service. It had been surveyed by responsed data from the 105 respondents out of 180 persons. The results were as follows : 1. In performance of occupational health nursing services by the number of assigned plant, participation rate of health examination tended to significantly increase with decreasing the number of assigned and it was observed that the visiting rate of every month was also significantly higher on touring inspection of work plant, recommendation of facility improvement for work environment, understanding the modification of manufacturing process, and inspection of welfare and sanitation facilities. 2. While they executed their nursing services according to duration of service, the more, their duration of service was, the higher, participation rate of health examination, health check in returning to work for injured workers, talk with other health managers on promoting welfare, service evaluation for a year plan, record of health statistic, and experience of first aid service were. And it was found out that the visiting rate of every month was also significantly higher on touring inspection of work plant. 3. In regard to occupational health nursing services by age, the participation rate of health examination and the experience of first aid service were significantly higher as the age increased. And also the visiting rate of every month was significantly higher on touring inspection of work plant, compared with young ones. 4. In performance of occupational health nursing services by the time required visiting plant, The shorter, the time required visiting plant was, the higher, the visiting rate of every month was, on time of health consultation for diseased workers, and inspection of welfare and sanitation facilities. 5. The subjects of health education were mostly liver disease and occupational hearing loss and video tape was used mostly in health education, monthly health education was the highest in 1-3 times(74.5%) and its duration was the highest in about 60 minutes(33.3%). 6. Vaccination of hepatitis among the specific health services was the highest accounting for 64.7%.

• Asia Marketing Journal
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• 제15권2호
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• pp.175-194
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• 2013

The purpose of this study is to investigate the effects of the locomotion orientation on salespeople' sales performance with the mediating effect of selling behavior(adaptive selling behavior, SOCO). And we figure out the relationship between customer-oriented selling behavior and adaptive selling behavior because those relationships are not clear. The authors infer research hypotheses based on literature review. We have confirmed the reliability and validity test and those results can be acceptable. Hypotheses test were conducted with structural equation modeling, AMOS. All paths in the research model reasoned by authors have been supported statistically at the significant level. This study with the theoretical implications is as follows. First, this study is the first attempt to investigate the path between locomotion orientation and adaptive selling behavior and SOCO. Secondly, there is an empirical conflict between our study and Franke and Park(2006)'s study. Our study was contradictory to Franke and Park(2006)'s consequences. And so, figuring out clearly those causal paths remains. This study with practical implications are as follows. First of all, the salespeople' selling performance was affected by adaptive selling behavior, customer-oriented selling behavior, and sales-oriented activities, such as the importance of selling behavior once again proven. It is necessary to enhance the capabilities that can be transformed into action appropriate to the needs of customers each sales step-by-step in the process of salespeople for various system through education and incentives, and to interact with customers and understand their customers relative to salespeople will. In order to enhance adaptive selling behavior, the company needs to do educational program and monitoring system with the positional promotion when salespeople get the high adaptive selling behavior. Secondly, the locomotion orientation of the salespeople is to cause this selling behavior. Management style to increase locomotion orientation is needed, which means, salespeople' superior about something should be conducted. In order to stimulate the selling behavior of the salespeople, most supervisors should use some managerial tools such as feedback, engagement, and rewards.