• 한국경영과학회지
• /
• 제39권2호
• /
• pp.131-140
• /
• 2014

Customer networks go through constant changes. They may expand or shrink once they are formed. In dynamic environments, it is a critical corporate challenge to identify and manage influential customer groups in a cost effective way. In this context, we apply inverse optimization theory to suggest an efficient method to manage customer networks. In this paper, we assume that there exists a subset of nodes that might have a large effect on the network and that the network can be modified via some strategic actions. Rather than making efforts to find influential nodes whenever the network changes, we focus on a subset of selective nodes and perturb as little as possible the interaction between nodes in order to make the selected nodes influential in the given network. We define the following problem based on the inverse optimization. Given a graph and a prescribed node subset, the objective is to modify the structure of the given graph so that the fixed subset of nodes becomes a minimum dominating set in the modified graph and the cost for modification is minimum under a fixed norm. We call this problem the inverse dominating set problem and investigate its computational complexity.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.675-685
• /
• 2020

The main purpose of this study is to investigate the potential effect of ownership concentration on the relationship between board composition and bank performance. The study employs a sample of Saudi banks listed on Saudi stock exchange (TADAUWL) over the period from 2011 to 2018. To test the study hypotheses and control for endogeneity issues, the Ordinary Least Square (OLS) and the Two-Stage Least Squares (2SLS) techniques are used. The empirical results reveal a significant negative moderating effect of ownership concentration on the association between board composition and bank performance, which confirms the study argument and supports hypotheses. The results indicate that board composition in terms of independent board members, executive board members, and non-executive board members in banks with higher ownership concentration have a weaker positive influence on bank performance. For control variables, the results are almost consistent with theoretical perspectives and previous empirical evidence. The results of this study have important implications for regulatory authorities, companies, and market participants in Saudi Arabia and countries with high concentrated ownership to understand how ownership concentration could affect corporate governance and firm performance and to identify appropriate actions to protect board composition from the influence of ownership concentration.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.717-728
• /
• 2020

The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.761-768
• /
• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• 동아시아경상학회지
• /
• 제9권4호
• /
• pp.103-111
• /
• 2021

Purpose - We attempt to provide a background, a review of current development of the digital technologies and their effect on the digital transformation process, and then offer our recommendations for identifying and taking strategic actions to exploit them. More importantly, we also aim to offer important recommendations for policymakers and practitioners how to better advance the innovation system by facilitating the development of digital technologies and take advantage of improvements in digital technologies. Research design, data, and methodology - This study undertakes an extensive and critical review of the digital transformation literature and identifies several important issues with relevant practical examples of best practices in the transition to digital transformation process. Results - This paper finds that digital technologies with strong technological backing have brought technological spillovers to the economy while also generating shocks. Conclusion - To maintain a healthy and developing market order, it is necessary for governments to innovate regulatory models. This study offers several important suggestions for government regulatory innovation that we believe should help to better deploy digital transformation initiatives and enhance the efficiency and effectiveness of government regulation in contributing more to the high-quality and healthy development of the digital economy.

• 한국정보통신학회:학술대회논문집
• /
• 한국정보통신학회 2022년도 춘계학술대회
• /
• pp.259-261
• /
• 2022

최근 악성코드는 한 가지의 기법이 아닌 여러 기법들이 조합되고 합쳐지고 중요한 부분만 추출되어 새로운 악성코드들이 제작되고 변형되면서 점차적으로 공격 패턴이 다양해지고 공격 대상 또한 다양해지고 있다. 특히, 기업들의 보안에서의 악성 행위로 인한 피해 사례는 시간이 지날수록 늘어나고 있다. 하지만 공격자들이 여러 악성코드를 조합하더라도 각 악성코드의 종류별로 API들은 반복적으로 사용되고 API들의 패턴들과 이름이 유사할 가능성이 높다. 그로 인해 본 논문은 악성코드에서 자주 사용되는 API의 패턴을 찾고 API의 의미와 유사도를 계산하여 어느 정도의 위험도가 있는지 판단하는 분류 기술을 제안한다.

• 벤처창업연구
• /
• 제14권2호
• /
• pp.235-247
• /
• 2019

기업 본연의 목적에 맞는 성과를 달성하기 위해서는 조직구성원들의 역할 내 행동과 역할 외 행동까지 종합적으로 파악하는 것이 주효하다. 하지만 지금까지 조직의 성과를 다루어온 기존의 연구들 가운데 기업의 사회적 책임 (CSR)과 관련하여 살펴본 연구는 상대적으로 미비하게 진행되어왔다. 특히, 조직의 성과가운데 조직구성원들이 자발적으로 헌신하는 행동인 조직시민행동은 기업의 성과를 높이는 매우 효과적인 변인으로 인식되고 있으나, 기업의 사회적 책임에 따른 조직시민행동을 규명한 연구는 드물게 진행되었다. 최근 국내의 기업들은 사회적 책임을 기업이 추가적으로 행하여야 하는 활동이 아닌 본연의 활동으로 인식하고 있기 때문에, 이러한 사회적 책임을 구성하는 요인들을 기업의 관점에서 조명하여 조직의 성과를 살펴보는 것은 매우 의미 있는 과업으로 여겨진다. 이를 실증하기 위해 본 연구는 전국의 대학과 공공기관에서 운영하고 있는 창업보육센터 입주기업으로부터 자료를 수집하여 총 303부의 표본을 활용하였다. 검증결과, 조직구성원이 받는 임금은 조직몰입에 영향을 미치지 않는 것으로 나타났으며, 노동시간과 노동환경은 조직몰입에 영향을 미치는 것으로 나타났다. 또한, 마케팅 측면에서 기업의 사회적 책임은 조직구성원의 조직신뢰에 영향을 미치는 것으로 나타났다. 조직몰입과 조직신뢰는 조직시민행동에 긍정적인 영향을 미치는 것으로 연구되었다. 아울러 본 연구는 조직구성원의 사회적 책임 인식 정도를 고인식 집단과 저인식 집단으로 나누고 이를 고용형태(정규직, 비정규직)에 따라 조직시민행동의 수준에 차이가 있는지에 대하여 분석하였으며, 분석결과 조직구성원의 사회적 책임 인식수준 보다는 고용형태가 조직시민행동 수준 결정에 높은 관여를 하고 있는 것으로 나타났다.

• 대순사상논총
• /
• 제34집
• /
• pp.203-238
• /
• 2020

外國宗教或外國宗教法人到臺灣發展可能會遇到的法律風險以及該如何控管, 本文先以外國宗教到臺灣發展的可能性做法, 該法律規範, 類型, 流程, 注意事項…等作為本文撰寫之目的, 以便外國宗教一開始來臺灣發展時, 可以選擇適合自己的方式參考進行之。外國宗教若欲來臺發展, 其發展方式可能有幾種方法可以遵循 : 1. 宗教人士個別在臺傳教 2. 宗教團體在臺傳教, 樣態可為幾種 : 1) 以寺廟(或有宗教稱為「靈臺」)型態呈現。2) 以人民團體 (非法人宗教團體) 方式呈現。3) 未辦理登記寺廟(或有宗教稱為「靈臺 」) : 係事實上已存在之募建寺廟(或有宗教稱為「靈臺」)建築物, 因未符合辦理寺廟(或有宗教稱為「靈臺」)登記規定者, 而依據『未辦理登記寺廟(或有宗教稱為「靈臺」)補辦登記作業要點』要點所稱之未辦理登記寺廟(或有宗教稱為「靈臺」)。3. 非屬前者之具有辦事處及獨立之財產與宗教目的, 但未經政府立案或未經登記為寺廟(或有宗教稱為「靈臺」)者 (非法人宗教團體)。4. 在臺設立研究中心 : 外國宗教在外國已經設立財團宗教法人時, 來到臺灣設立分部, 得以研究中心的形態出現。5. 在臺設立法人 : 區分為「學校法人」, 「宗教社團法人」與「宗教財團法人」。以上各種類型各有不同對應的設立準據法適用依據, 本文將介紹各該準據法內容, 並介紹重要內容, 例如有關經費的部分, 對於績優宗教團體設有獎勵規範, 宗教團體申請外籍人士來臺研修教義的要點規範, 如為外文文件, 並應備具中文譯本等規定。外國宗教在臺發展因有涉外因素, 涉外民事法律適用法為我國選擇法規適用的母法, 該外國法人之屬人法事項依據涉外法規定, 係參考1979年泛美商業公司之法律衝突公約第2條及義大利國際私法第25條第1項等立法例之精神, 均採法人之設立準據法主義, 明定所有法人均以其所據以設立之法律為其本國法, 故外國宗教法人在臺之法律問題涉及到屬人法事項時, 係以其據以設立之法律為其本國法, 而外國法人之下列內部事項, 亦是依其本國法為準據法。

• 디지털융복합연구
• /
• 제18권6호
• /
• pp.157-166
• /
• 2020

기업은 이익유연화를 통해 보고이익의 변동성과 자본비용을 관리함으로써 경영성과 측정에 영향을 주는 다양한 행위들을 수행한다. 기업의 경영성과는 경영자 능력과 밀접하게 관련되어 있음에도 불구하고, 이들의 관계를 체계적으로 규명한 연구는 매우 부족한 실정이며, 분석결과에서도 일관된 결과를 제시하지 못하고 있다. 따라서 본 연구에서는 Demerjian et al.(2012)에서 제시된 경영자 능력의 측정치를 사용하여 경영자 능력과 이익유연화의 관련성에 초점을 두고 분석해 보고자 하였다. 분석결과를 요약하면 다음과 같다. 경영자 능력과 이익유연화는 1% 수준에서 유의한 양의 관계가 나타나는 것으로 확인하였다. 경영자가 이익유연화를 하는 경우 우수한 능력의 경영자가 미래에 대한 정확한 예측을 통해 더 이익유연화를 잘 하는 것으로 해석할 수 있다. 우수한 능력을 가진 경영자는 보다 정확한 예측을 통해 이익의 변동성을 감소시키는 이익유연화를 할 유인이 높다는 본 연구의 기대와 동일한 결과이다. 따라서 본 연구는 우수한 능력을 가진 경영자가 이익유연화 전략을 더 효과적으로 수행함을 실증적으로 분석하였다는데 연구의 공헌도가 존재한다.

• 복식문화연구
• /
• 제23권4호
• /
• pp.537-553
• /
• 2015

Recently, some fashion retailers have initiated sustainable actions in the form of corporate social responsibility (CSR) activities to address consumers' social concerns. This study intends to combine the concept of CSR motivation attributions with brand extension literature in order to examine how consumers' trust of a parent brand affects their CSR motivation attributions and ultimately their attitudes towards parent-brand CSR activities and sustainable extension lines. A self-administered online survey was conducted using scenarios describing a fast fashion retailer introducing a sustainable line. Data from 303 female U.S. consumers, aged between 18 and 34 years, were used for the statistical analysis. Data analyses were conducted using SPSS 21.0 for descriptive analysis, exploratory factor analysis, and regression analysis. The results revealed that all hypotheses were supported. The findings show that consumers' trust of a parent brand has an indirect impact on positive attitudes towards the parent brand's CSR activities as well as the sustainable extension product line, mediating positive evaluations of the brand's social CSR motivations. In addition, this study suggests consumers' prior trust of the parent brand is a variable that affects consumers' evaluation of CSR motivation sincerity. Marketing suggestions and thoughts based on the findings of this study were provided.