• Title/Summary/Keyword: Business Resource

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Determinants of Human Resource Accounting Disclosures: Empirical Evidence from Vietnamese Listed Companies

  • PHAM, Duc Hieu;CHU, Thi Huyen;NGUYEN, Thi Minh Giang;NGUYEN, Thi Hong Lam;NGUYEN, Thi Nhinh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.129-137
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    • 2021
  • This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

A Study on factors affecting the promotion of Women-Owned Business (여성창업기업의 기업성과에 영향을 미치는 요인에 관한 연구)

  • 문숙재;최자경
    • Journal of Family Resource Management and Policy Review
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    • v.5 no.1
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    • pp.61-78
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    • 2001
  • This study intends to provide the groundwork for an establishment of women entrepreneur policy and the guidelines for start-up of women-owned business. The findings of the study are as follows; Women starts business for a financial reasons and this makes up 26 percent, which ranked the highest of respondents motive for starting up a business. The double labor - due 새 the practice of housework and running a business simultaneously - forms 19.6 percent of the bottleneck in operating business. In addition, the worst financial strain, 43 percent, occurred during the business preparatory period. As the entrepreneurship is higher, they are more backed up with support in education and training. In addition, annual net profit of business operated by the older age group is relatively greater. The firm performance is greater as she holds a higher academic degree. As the goal of annual net profit is higher that is set up before the start-up, the net gain turns out to be greater in actual operation, thus resulting in greater effects. The study shows that when they received economic aid, the initial capital had been greatly affected The younger age group makes up the higher percentage of support in education and training. After considering all the findings collectively, the conclusions are as follows; First, the firm performance is affected by the entrepreneurship, schooling, age, and the goal of the female entrepreneur. Second, a support in education and economic does not have a direct effect on the firm performance. However, the study reveals that the entrepreneurship of those who received educational support is higher than that of those who did not. Third, the in-depth interview reveals the facts that how they had been brought up and how the role of the family had a significant effect on their management of business.

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Efficient Method of Processing Long-term Transactions for Distributed Environment (분산 환경에서 장기 트랜잭션의 효율적인 처리 방안)

  • 정지호;엄기환
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.7 no.7
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    • pp.1498-1508
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    • 2003
  • It is important to integrate an enterprise application for automating of the business process, which is responded by a flow of market environment. There are two categories of method that integrate enterprise applications. One is Synchronous Integration, and the other is Asynchronous Integration. EAI(Enterprise Application Integration) and Web service which of the asynchronous integration is focused in the automating method of the business process. After we construct the application integration for automating of the business process, we have to concern about managing of the business transaction. Many Organizations have proposed the process method of business transaction based on 2-phase commit protocol. But this method can't supply the phase that classify the transaction by transaction weight. In this Paper, we Propose an efficient method of transaction process for business transactions, which is composed by ‘Classify Phase’ that classify transactions. We called this model “3-Phase Commit Method Applied by Classify Phase”, we design this model to manage an resource of enterprise efficiently. The proposed method is compared by the method based on 2-Phase commit that could be a problem of management the resource of enterprise, and the advantage of this method is certified to propose the solution of that problem.

Customer Participation Driven Sustainable Business Ecosystems (고객참여 기반의 지속가능한 비즈니스 생태계 조성)

  • Joo, Jae-Hun;Shin, Matthew Min-Suk
    • Journal of Distribution Science
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    • v.12 no.12
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    • pp.83-92
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    • 2014
  • Purpose - A business ecosystem refers to mutually dependent systems interconnected by a loose foundation of various ecosystem members such as customers, suppliers, partners, and other stakeholders. The ecosystem-based strategy attempts to achieve competitive advantage for firms by enriching a business ecosystem or building a sustainable business ecosystem through the collaboration and co-evolution of its members. A sustainable business ecosystem is a source of competitiveness for firms anda manageable resource for gaining a competitive advantage. Customers represent the core membership of the business ecosystem and play a pivotal role in building a sustainable business ecosystem. This study examines the effects of customer participation on economic and social value in the business ecosystem and suggests a course of action for building a sustainable business ecosystem. Research design, data, and methodology - Two business cases of South Korea are selected from two different business types: business-to-business (B2B) and business-to-customer (B2C) firms. Business ecosystems for B2B and B2C firms reflect contrasting characteristics. Data was collected from in-depth interviews with four representatives of four firms. Results - The study suggested seven propositions for the relationships between customer participation and a sustainable business ecosystem through multiple case studies based on in-depth interviews. The results reveal the following four strategic actions for building sustainable business ecosystems based on the suggested propositions: alignment, systemization, socialization, and co-evolution. Alignment refers to achieving a harmonic balance or virtuous circle among the firm's mission, investment, and value creation. Systemization refers to building and implementing management and infrastructure systems rooted in the corporate culture. Socialization of customers in the business ecosystem reinforces the harmony or virtuous cycle. Finally, co-evolution is associated with the relationship between firms and customers as buyer firms in a restricted business ecosystem. Conclusions - This study considers multiple cases for the execution of a sustainable business ecosystem in collaboration with customers and suggests seven propositions and four strategic actions. The results are based on qualitative data from interviews with business associates from two firms in an open business ecosystem and two firms in a restricted business ecosystem, both in South Korea. Our research results regarding two contrasting business ecosystems shed light on business issues and policy making in Asian business environments, which are in the transition stages from a traditional conglomerate-driven to an inclusive growth-driven economy. The business ecosystem itself should be considered a manageable resource for firms' competitive positions in the market. A customer is a member of the business ecosystem and should thus be viewed not only as a purchasing entity and an object of relationship management but also as a co-creator of value. Therefore, firms should collaborate with customers to build sustainable business ecosystems. For this, firms must create social value, which cannot be created by customers alone, within the business ecosystem. Then, customers participate in a business ecosystem and build it to be favorable to them. Implications for academics and practitioners were suggested.

A Study on the Rational Recycling of Oyster-Shell (굴 패각의 합리적 이용 방안에 관한 연구)

  • Baek, Eun-Young;Lee, Won-Goo
    • The Journal of Fisheries Business Administration
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    • v.51 no.2
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    • pp.71-87
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    • 2020
  • Oysters are the most abundantly harvested type of shellfish in Korea. As export of this marine product increases, oysters have greatly contributed to an increase in fishing income. As the oyster aquaculture industry has rapidly grown since the late 1990s, issues of oyster-shell processing that occur in production processes have re-emerged as important topics in the oyster industry. The amount of oyster shells harvested in 2019 is estimated to be approximately 300,000 tons. With reductions in demand for pyrolytic fertilizer and feed, which are currently the greatest sources of demand, unprocessed shell quantities have doubled compared to 2018, causing them to be an issue once more. Such oyster-shell processing also incurs great costs, and a total of forty-six billion three hundred fifty million Korean won (46,350,000,000 KRW) has been provided from 2009 to 2020 for the use of oyster shells as a resource. According to current Korean laws, oyster shells are considered to be industrial waste if more than 300 kilograms are sent out in a day. Collection and processing must be conducted by a waste-consignment company. Consequently, there are many limitations to the use of oyster shells in Korea as a resource. However, in Japan, only oyster-shell waste is regulated by waste-processing As a result, local governments may apply exceptions when utilized as organic matter. Consequently, in Japan, oyster shells are being used as resources in more diverse fields than in Korea. This study observes the conditions and problems of oyster-shell processing in Korea and attempts to find new domestic oyster-shell resource solutions in light of Japan's recycling practices.

An Essay on Human Resource Management and Personnel Economics - A Behavioral Scientist's Viewpoint - (인적자원관리와 인사경제학의 비교 - 행동과학자의 시각에서 -)

  • Baek, Gwang-Gi
    • Korean Business Review
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    • v.23 no.2
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    • pp.1-29
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    • 2010
  • Traditional human resource management explains human characteristics with motivation, attitude, perception, value, etc., based upon behavioral science approach. And system approach is adopted in analyzing the interaction between people and the environment. However, personnel economics excludes social and psychological variables in the human choice models, and assumes very unrealistic and simple rational decision making process. For environmental variables, personnel economists considers only income and price. Traditional human resource management research model successfully explains the phenomenon for each specific situation, but lacks universality. On the other hand, personnel economics model is strict and analytical, but tends to distort the understanding of the results because of the unrealistic assumptions. These two academic fields may get benefits by introducing the other's research methodologies, theories, and ideas.

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Scheduling of Workflows under Resource Allocation Constraints using CTR (CTR을 이용한 자윈 할당 제약조건 하에서 워크플로우의 스케줄링)

  • Koh Jae-Jin;An Hyoung-Keun;Lee Dan-Young
    • The KIPS Transactions:PartD
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    • v.13D no.2 s.105
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    • pp.191-198
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    • 2006
  • Many enterprises have introduced workflow to enhance work efficiency and support effective work processes in their various work environments. Recently, Business Process Management(BPM), an extension of workflow, is spotlighted in enterprise software markets Although woklflow plays an important role in Business Process Managements, researches in workflow are mostly concentrated on temporal constraints which finds exact execution sequences for complicated jobs. On that reason, majority of workflow scheduling has concentrated on modeling of various resources which should be handled and the interest for workflow scheduling under constraints related to resources is rather unsatisfactory In this paper we presents the Transformation Template based on Concurrent Transaction Logic(CTR) which is suitable for scheduling workflows with resource allocation constraints, and the logical framework. The Transformation Template consists of a Workflow Transformation Template and a Constraint Transaction Template. Especially the Transformation Template can be conveniently used to logically represent new workflows under the existing resource allocation constraints.

A Comparative Study of Consumption Propensity and Determinants of Purchasing According to Cultural Differences between Baby Boomers and Millennials: Application to Franchise Customers

  • Roh, Hyun-Sik;Lee, Sung-Ho;Kim, Sung-Hoon
    • The Korean Journal of Franchise Management
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    • v.11 no.1
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    • pp.31-44
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    • 2020
  • Purpose: The baby boomers and the millennials, who make up the largest share of the market, are showing the gap in their differentiated cultural styles. The purpose of this study is to study the consumption propensity and purchasing determinants of the baby boomers generation and the millennials generation, which have become a very important key pillar in shaping the market based on the cultural dimension model theory of h(=>H)opstead, and to identify the difference Research design, data, and methodology: In order to verify the research hypotheses, The data was collected from the baby boomers and the millennials using online questionnaires. The pre-test was conducted from October 10 to 12, 2019, and the main survey was conducted from October 15 to 25. A total of 230 copies were recalled, and the final 219 copies were used for the final analysis. Results: The consumption propensity between the baby boomers and the millennials differed in resource saving purchase propensity and impulse buying propensity. The baby boomers showed higher resource saving purchase propensity than the millennials, while the millennials showed higher impulse buying propensity. There was a difference in the determinants to purchasing only in the evaluation factor. Results of gender differences by generation, baby boomers differed in their planned purchase propensity, and women were higher. The millennials generation differed in resource saving purchase propensity and awareness propensity for others, all higher in men. In determinants to purchasing, the baby boomers did not differ in gender, and the millennials did differ in product factors. A canonical correlations analysis of the relationship between the baby boomers and the millennials showed a significant relationship between consumption propensity and determinants to purchasing. Also, the baby boomer generation has the biggest link between impulse buying propensity and evaluation factor. The millennials generation showed the biggest link between resource saving purchase and product factors. Conclusions: This study compared consumption propensity and determinants to purchasing of baby boomers and millennials on the basis of Hopstead's cultural dimension model theory to identify differences between generations, presenting practical and theoretical implications for establishing a correct understanding and specific marketing strategy among generation.

A Plan of Efficiency of Human Resource Policy for Small-Medium Enterprises in Regional Strategic Industry (지역전략산업 연계 중소기업지원 인력양성정책의 효율화 방안)

  • Kyung, Jong-Soo;Lee, Sang-Cheol;Lee, Sang-Ho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.10
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    • pp.3779-3788
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    • 2010
  • In this study, We found approach to improve the efficiency of human resource policies for small-medium enterprises(SMEs) in the regional strategic industries. Especially, we intended to identify practical and policy implications, through analyzing to the supply and demand side of human resource at the same time. In the supply side, we analyzed workers, supply, and support policy in regional strategic industry. In the demand side, we analyzed the demands from 201 SMEs in regional strategic industry. We found the demand differences in strategic industries. we found the efficiency improvement and directions of human resource policies. Thus, these results imply the necessity of creating a customizing policy for SMEs. In conclusion, the human resource policy should be reflected the central government's policy direction and the demands of SMEs.

The Impacts of Human Resource Flexibility on Organizational Commitment Through the Mediating Effects of Self-efficacy (인적자원유연성이 조직몰입에 미치는 영향: 자기효능감의 매개효과를 중심으로)

  • Chi, WenJun;Jin, Chunhua
    • Journal of Digital Convergence
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    • v.20 no.5
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    • pp.165-171
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    • 2022
  • The purpose of this study is to verify the effect of human resource flexibility on organizational commitment and to verify the mediating effect of self-efficacy in the relationship between human resource flexibility and organizational commitment. In order to achieve this research purpose, a survey was conducted on employees working in the service industry in China, and the results of the analysis are as follows. First, it was found that technological flexibility, behavioral flexibility, and relationship flexibility, which are sub-factors of human resource flexibility, all had a significant positive effect on organizational commitment. Second, as a result of verifying the mediating effect of self-efficacy in the relationship between human resource flexibility and organizational commitment, it was verified that self-efficacy has a partial mediating effect in the relationship between technological flexibility, behavioral flexibility, relationship flexibility, and organizational commitment. Finally, the implications of this study were presented and the future research direction was discussed.