• Title/Summary/Keyword: Business Reporting

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Leveraging Sports Leadership Principles for Employee Leadership Development

  • Jae-Hyung LEE
    • The Journal of Industrial Distribution & Business
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    • v.15 no.4
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    • pp.19-26
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    • 2024
  • Purpose: The present research encircled on a systematic view of leadership in sports, an area that can be used to boost the skilling of employees. Four specific managerial development tools have been formulated during this research based on relevant materials studied in the previous section. Research design, data and methodology: This research used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) standards to systematically search for, screen, and synthesize relevant past research on using sports leadership principles for team member development. Results: The findings in this research offer four staff leadership development program ideas that are unique and beneficial for firms looking to foster the development of strong leaders. By deploying sport-based principles and methodology, these approaches can solve the limitations of conventional leadership development programs. This will demonstrate how each plan can help HR managers develop the appropriate strategies for their companies. Conclusions: In sum, this research suggests that by incorporating time-honored principles of sports leadership, these models will provide HR managers with an excellent arsenal of tools for developing a generation of leaders endowed with the skills, mindset, and resilience required to ensure the organization's prosperity under the most adverse conditions.

The History of Tourism Distribution Channels and Future Prospects in the Tourism Service Industry

  • Moon-Jeong KIM;Woo-Je CHO
    • Journal of Distribution Science
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    • v.22 no.6
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    • pp.107-114
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    • 2024
  • Purpose: The current research investigates historical and future trends of tourist distribution channels in the tourism services business. The research examines historical patterns, current shifts, and new technologies in electricity distribution to offer insight into the distribution dynamics and advice for companies and regulators. Research design, data and methodology: The research in this case specifically employed the PRISMA approach when it comes to the data collection and research methodology. (PRISMA). The process is specifically made up of four steps, such as (1) Identification of Relevant Studies, (2) Screening and Selection Procedures, (3) Data Synthesis and Analysis, and (4) Reporting of Findings. Results: The fast-changing technology offers all opportunities to innovate the sector of tourism services. These upcoming technologies are not just reconstructing the way customers interact and operate but they are also creating room for development. Besides "the utilization of new technologies such as artificial intelligence, augmented reality, virtual reality, and blockchain, the current state of tourism distribution channels also implies some other possible consequences. Conclusions: These research results show that we should not be reluctant about adopting new technologies, we should expand direct booking systems, promote eco-friendly tourism, and use data analytics in order to provide personalized experiences.

Advantages of the Wellness Tourism and its Future Implications

  • Soo-Hee LEE
    • The Journal of Industrial Distribution & Business
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    • v.15 no.7
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    • pp.11-18
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    • 2024
  • Purpose: The current research has investigated the question of how wellness tourism can be optimized to serve the diverse needs of its participants better while ensuring sustainable and inclusive growth. It will help design and implement better health and tourism policies to improve health and tourism policies to improve societies and economies. Research design, data and methodology: This research adopts a systematic literature review approach in collecting and synthesizing previous research works contained in the study to develop the result discussed in the next section. This review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) checklist. Results: The findings of this research have indicated total of four brief suggestions to answer the research question, such as (1) Integration of Health and Wellness Programs in Mainstream Tourism, (2) Economic Revitalization of Rural and Underdeveloped Areas, (3) Enhancement of Public Health through Preventive Wellness, (4) Promotion of Sustainable Tourism Practices. Conclusions: Finally, this research concludes that incorporating health and wellness programs into mainstream tourism is a strategic focal area in hospitality practice. By raising the stakes in, for example, physical activities, beauty treatments, healthy meals, and mental health sessions, old-fashioned hotels or resorts can broaden their client base.

The Effect of Business Strategy on Audit Delay (기업의 경영전략이 회계감사 지연에 미치는 영향)

  • Kim, Jeong-Hoon;Kim, Min-Hee;Do, Kee-Chul;Lee, Yu-Sun
    • Journal of the Korea Convergence Society
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    • v.13 no.5
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    • pp.219-228
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    • 2022
  • In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

A Study for strategic cooperaton of enterprise security and business (기업보안과 비즈니스의 전략적 협력에 관한 연구)

  • Ryu, Hyung-Chang
    • Korean Security Journal
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    • no.28
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    • pp.103-130
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    • 2011
  • This study is the research of enterprise security for raising the profitability and stability of Korean companies in global business environment and strategic cooperation of business. As the scientific technology gets complicated as day goes by and new competitors appear regardless the border in the modern business environment, the situation happens frequently which the huge company hands over their market to the new one armed with the innovative thinking overnight. To survive such new environment, the answer is the change of paradigm regarding business management method at the new point of view. With the low level of security risk management of Korean companies which stick to old habit, the security management which helps the companies secure profits is not affordable. The global village where the population of 7 billions live in 21st century is facing up to the rapid ecological adaptation. The rapid change of climatic environment creates the hundreds of thousands of sufferers in a moment, and we have been watching the millions of livestock are buried alive due to new contagious disease everyday. Such change encourages the humans in global village to change the basic way of living. The business ecosystem which is the basic root for economic life cannot be an exception. To survive the business environment of 21st century, the security risk management at management level is required and the reporting line of companies should be established newly for raising business competing power through security risk management. The companies should bear in mind that they can be disappeared into our old memories overnight if they are not sensitive to the changing environment. Out of new risks for the modern companies, the field especially Korean companies are dealing easily is the security risk. Not like past, the security risk which's size is much more massive and its propagation velocity is very fast is the one of important business risks which the management should take care. Out of security risks which influence on the modern companies significantly, the brand of companies, protection of their reputation, continuity of production and operation and keeping customer's trust are prior to the others. This study offered the suggestion regarding enterprise security and the strategic cooperation of business to deal with such security risk effectively.

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An Exploratory Study of Technology Planning Using Content Analysis & Hype Cycle (뉴스 내용분석과 하이프 사이클을 활용한 기술기획의 탐색적 연구: 클라우드 컴퓨팅 기술을 중심으로)

  • Suh, Yoonkyo;Kim, Si jeoung
    • Journal of Korea Technology Innovation Society
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    • v.19 no.1
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    • pp.80-104
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    • 2016
  • Existing methodologies of technology planning about promising new technology focused on target technology itself, so it is true that socio-environmental context which the relevant technology has influence on is not well understood. In this respect, this study is aimed to questingly examine that news content analysis methodologies widely available in the field of science communication can be applied as a complementary methodology for contextual understanding of socio-environment in terms of technology planning about promising new technology. In the co-evolutionary environment of technology-society, promising new technology shows hype phenomenon regarding the relation with the society. Based on this, this study performed news content analysis and examined if the consequences of analysis would match hype cycle. It tried to explore substantive content understanding by socio-environment factors according to specific news frame content. To do this, new content analysis was performed targeting cloud computing as a representative promising new technology. The result of news content analysis targeting general newspapers, business news, IT special newspapers revealed that the tendency of news reporting matched the trend of hype cycle. Particularly, it was verified that reporting attitude and news frame analysis provided useful information to understand contextual content depending on social, economic, and cultural environment factors about promising new technology. The results of this study implied that news content analysis could overcome the limitation of technology information analysis focusing on academic journal patent usually applied for technology planning and could be used as a complementary methodology for understanding the context depending on macro-environment factors. In conclusion, application of news content analysis on the phase of macro-environment analysis of technology planning could contribute to the securement of mutually balanced view in the co-evolutionary perspective of technology-society.

Constitutional Protection for the Secrecy of Wire Communication and Freedom of News Reporting on Public Affairs (공적 인물의 통신비밀보호와 공적 관심사에 대한 언론보도의 자유: '안기부 X파일' 사건에 대한 서울고법 2006노1725판결을 중심으로)

  • Lee, Seung-Sun
    • Korean journal of communication and information
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    • v.38
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    • pp.211-244
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    • 2007
  • Article 17 and 18 of the Korean Constitution respectively prescribe the violation of individual's right to privacy and the secrecy of wire communication. Meanwhile, Article 20 of the Criminal Code provides that an act which is conducted within the ambit of laws or pursuant to accepted business practices or which does not violate the social norms shall not be punishable. In 1999, the Constitutional Court held that media reports on public matters of public figures must be given strong constitutional protection, and treated differently from reports on private matters of private figures. In accordance with the decision, the Supreme Court has expanded the scope of constitutional guarantee of freedom of expression since 2002. This study analyzes the issue of media liability for publication of illegally intercepted wire communication by a third person. Particularly, it reviews Seoul High Court's ruling on 'X-file scandal' which disclosed intercepted wire communications between notable public figures regarding a slush fund for a presidential candidate. In the light of this analysis, the study concludes that the media reporting of the intercepted communication does not violate social norms of Article 20, and therefore it is entitled to a constitutional privilege.

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A Study on Accrual Earnings Management of Shipping Companies (해운사의 발생액 이익조정에 관한 연구)

  • Hong, Soon-Wook
    • Journal of Navigation and Port Research
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    • v.45 no.3
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    • pp.173-180
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    • 2021
  • Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

A Study on the Effect of Airline Staff's Safety Culture to Service Quality and Service Provider Efficacy focusing on the Airline Staff working at Incheon International Airport (항공사 종사자의 안전문화 인식이 서비스 품질과 서비스 효능감에 미치는 영향 연구 : 인천국제공항지점 근무자를 중심으로)

  • Yoon, Han-Young;Jeon, Jong-Duk;Jang, Ji-Seung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.5
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    • pp.520-529
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    • 2019
  • This paper has made an empirical research on airline staff working at Incheon international airport, who perceived safety culture in their organization and delivered safety information while the staff were providing service against passengers. The purpose of this paper was to analyze the relationship among safety culture, service quality and service provider efficacy to find out which factor of safety culture had a significant effect on both service quality and service provider efficacy. Following the results from empirical research, this paper would provide administrative implications which could be applied to improve airline's service quality and to manage effectively the airline staff at field. According to research, it was found fairness culture among safety cultures had a positive and significant effect on both service quality and service provider efficacy. However, reporting/studying culture had a negative effect on them. In other words, it would decrease airline service quality and prevent active service provider's efficacy at airport if a airline management focused reporting/studying culture of safety. It is important to settle down fairness culture of safety to motivate and improve service quality.

A Study on Effects of Corporate Governance Information on Credit Financial Ratings (기업지배구조정보가 신용재무평점에 미치는 영향)

  • Kim, Dong-Young;Kim, Dong-Il;Seo, Byoung-Woo
    • Journal of Digital Convergence
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    • v.13 no.2
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    • pp.105-113
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    • 2015
  • If the watchdog role of good corporate governance, corporate executives and reduce agency costs and information asymmetries. Corporate governance score higher because enterprise internal control systems and financial reporting system is well equipped with the company management is enabled and corporate performance is higher because the high financial credit rating. Under these assumptions and hypotheses set up this study corporate governance (CGI) has been studied demonstrated how the financial impact on the credit rating (CFR). Findings,

    relevant corporate governance (CGI) and financial credit rating was found to significantly affect the positive (+), Regression coefficient code is expected code of positive (+), the value

    indicated by the value of all positive. The results of corporate governance (CGI) has showed excellent results, such as the more predictable will increase the credit score financial rating. The results of this study will have more CGI-credit financial rating the greater good. This study might be expected to provide a useful guide that corporate social responsibility, the company with a good governance and oversight systems enable to to get a higher credit rating in practice and research.