• Title/Summary/Keyword: Corporate Knowledge

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The Effect of Corporate Social Responsibilities on the Quality of Corporate Reporting (기업의 사회책임이 기업경영보고의 질에 미치는 영향)

  • Jeong, Kap-Soo;Park, Cheong-Kyu
    • Journal of Distribution Science
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    • v.14 no.6
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    • pp.75-80
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    • 2016
  • Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

Structural analysis of IP-related activities in machinery industry (기업 규모에 따른 지식재산 활동 구조 분석-기계산업을 중심으로)

  • Lee, Seong-Sang
    • Proceedings of the KSME Conference
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    • 2007.05a
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    • pp.485-489
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    • 2007
  • Knowledge-based economy is the economy or economic structure based on production, accumulation and utilization of knowledge. With the emergence of knowledge-based economy, the importance to the corporate competitiveness of IP and IP-related activities has increased. This paper discuss the issues related to the mode of IP-related activities, including the comparison of SMEs and large firms. Especially, I focus on the role and impact of IP-related activities on innovation and growth of firm in machinery industry. The result of this study can help to set up strategy for supporting firm's technology innovation.

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Informix Media Asset Management

  • BBC Case Study
    • Proceedings of the Korea Database Society Conference
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    • 1998.09a
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    • pp.83-98
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    • 1998
  • Who needs Media Asset Management? ◆ Publishers ◆ Any company publishing newspapers, magazines, catalogs or web sites. ◆ Content Creators ◆ Companies who create content for use in their business ◆ Broadcasters, Advertising Agencies, Studios, Sports Houses (NBA, NFL), Corporate Training Depts, Retailers ◆ Content Distributors ◆ Cable Operators, Telecoms, Internet Service Providers, Online Service Providers Who needs Media Asset Management? ◆ There's a LOT of money being spent on this kind of technology, and not just by 'media' companies ◆ Retailers, for catalogs, web sites, call centers ◆ Chems/Pharms, for drug. discovery, knowledge management ◆ Legal, for document and knowledge management ◆ Federal, for video surveillance and knowledge management ◆ Manufacturing, for integration of CAD, text and business-to-business applications ◆ Anyone with a Web/Content Management challenge(omitted)

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A Study of Constructing Knowledge Management for Taiwan's Small and Medium-sized Enterprises by Successful Factors

  • Tien, Shiaw-Wen;Wang, Ming-Lang;Chung, Yi-Chan;Tsai, Chih-Hung;Lee, Si-Yi
    • International Journal of Quality Innovation
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    • v.7 no.1
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    • pp.60-89
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    • 2006
  • In the Knowledge-based Economic Era, all of the enterprises are facing global competitive pressure. The activities of knowledge accessing, codifying, and application will obviously become the main inner function on enterprise operation. Knowledge will be the primary competitive advantage; therefore, he who wants to hold the competitive advantage should do the knowledge management (KM) very well. In this study, we construct the research dimensions and variances by the successful factors of KM, which had been practiced very well by big enterprises inside and outside our country, and which was recommended by the related scholars. In order to approach the differences between big enterprises and small and medium-sized enterprises (SMEs) towards implementing KM, this study takes the way of questionnaire investigation to do empirical analysis and to construct the model of KM by path analysis. The study found out when implementing KM, SMEs should highlight 'leadership,' 'library-architecture,' and 'corporate culture' these three aspects, while 'information technology' and 'performance evaluation' these two aspects show no remarkable influence. It shows that he who wants to construct KM might not too overweight on information technology to build the KM system. Therefore, we suggest when implementing KM, enterprises should reinforce the corporate culture by sharing, organized KM process, learning environment for all employees, and highly authorization by top managers in order to reach the expectant success of KM. The result of this study offers practical thinking directions to reach the expectant success for the policy makers in SMEs, who are accessing to or evaluating to implement KM.

Analysis of Effects of Knowledge Management Strategies On Corporate Performance (지식경영 전략의 기업성과에의 영향 분석)

  • 이희석;장유신;최병구
    • Journal of Intelligence and Information Systems
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    • v.5 no.2
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    • pp.99-120
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    • 1999
  • 지식경? 전략과 기업 성과에 대한 기존 연구는 연구방법 및 대상이 제한적이었다. 본 연구는 전략과 성과에 대한 영향분석을 위해 국내 기업을 대상으로 설문을 실시하였다. 지식경영 전략은 (ⅰ) 내부 및 외부 지식원천을 이용하고 사람 및 지식 재사용을 모두 강조하는 적극적 전략, (ⅱ) 내부지식을 위주로 한 사람중심 전략(ⅲ) 외부지식 위주의 재사용중심 전략(ⅳ) 지식원천 활용이 저조하고 확실한 지식경영 중심이 미비한 소극적 전략의 4 유형으로 대별된다. 기업성과는 재무적 요소와 비재무적 요소가 고려되었다. 또한 조직구조, 문화, 기술적 특성의 차이도 파악되었는데, 적극적 전략의 기업이 조직구조, 문화, 그리고 정보기술 측면에서 지식경영에 적합하다는 점이 파악되었다. 내부지식 위주의 사람 중심형 기업은 조직 공동의 문화형성에 많은 노력을 기울이는 반면, 외부지식 중심의 재사용 중심형 기업은 정보기술 인프라 구축에서 우수함이 분석되었다. 본 연구결과는 기업의 지식경영 전략 수립에 실제적 지침을 제공할 것으로 기대된다.

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A Study on Methodology of Assessment for KM Maturity (지식경영 성숙도 측정 방법론에 대한 연구: 지식경영동인과 지적자산의 연계)

  • Byun, Daniel;Choi, Jae Woong
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.5 no.1
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    • pp.141-153
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    • 2009
  • There have been a lot of researches about KM(knowledge management) in domestic and foreign countries since 1990. Especially, there have been a lot of researches about enabler of KM, knowledge asset etc. but these are insufficient researches about performance measure of knowledge management considering maturity of KM. In addition, performance measure and maturity considering enabler to manage successful knowledge as well as knowledge asset which can be the following result are not the sufficient situation. Therefore, this study makes developmental levels of the inside and outside of the corporate by observing previous studies about the maturity of knowledge management and classifies enabler of knowledge management and measure item about knowledge asset by level, considering the features of each developmental level. And it is designed to propose maturity measure methods considering maturity level of actual knowledge management item by drawing indicator to measure classified items.

The Knowledge Process and Performance of Knowledge Management Systems (지식 프로세스와 지식관리시스템의 성과)

  • Kang, Inwon;Lee, Kun-Chang;Lee, Sangjae
    • Knowledge Management Research
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    • v.9 no.3
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    • pp.43-57
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    • 2008
  • This study examines the impact of knowledge processes (KP) on the performance of knowledge management systems (KMS). It posits that task needs and available functionality of technology existing in an organization could influence the usability of KP and the KMS performance. A firm-level structural model was developed based on data collected from corporate KM users. Survey-based research was carried out to test this model. Following questionnaire development, validation, and pretest with a pilot study, data were collected from 886 knowledge management (KM) users including directors, managers, and workers in a South Korea-based company, Korea Asset Management Corporation (KAMCO), to measure the task needs and available functionality of technology to improve the KMS performance. Results show that the matching between the two factors-technology and task-had a significant influence on the usability of KP and the KMS performance, and a better usability of KP has positive impact on the KMS performance. Implications on KM practices and KMS designs are also discussed.

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[Retracted]Relationship between Corporate Governance and Risk Disclosure: A Systematic Literature Review Using R-Tools

  • Ag Kaifah Riyard, KIFLEE;Nornajihah Nadia, HASBULLAH;Suddin, LADA;Faerozh, MADLI
    • The Journal of Asian Finance, Economics and Business
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    • v.10 no.2
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    • pp.355-365
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    • 2023
  • This study examined the relationship between corporate governance and risk disclosure via a systematic literature review and bibliometric visualization analysis. The study aimed to present evidence of risk disclosure intellectual structure, volume, and development knowledge trends. Data was extracted from Scopus and analyzed with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and RTools. In turn, 64 articles were extracted from the Scopus database. The results demonstrated that the number of corporate governance and risk disclosure publications increased significantly from 2015 to 2019 compared to before 2015. RTools revealed the most prominent journals, authors, and interests in the field. The co-occurrences map was constructed based on 208 keywords from 64 articles, where the keywords were required to appear once in the research. Interestingly, the keyword search yielded new concepts relatively unexplored in the risk disclosure field. The 13 clusters were generated, which contained 1987 total links and 1567 direct citations. Based on the scientific analysis discussion, corporate governance and risk disclosure is an interesting topic that has produced many publications. Applying research keywords arguably aided in producing and publishing papers in top journals. Despite the number of publications decreasing due to the COVID-19 pandemic, the pandemic also presented new opportunities for future research.

Effect of University Student's Awareness of Social Responsibility and Trust in Corporate Social Responsibility on a Sustainable Diet (대학생의 사회적 책임 인식과 기업의 사회적 책임 신뢰가 지속가능 식생활에 미치는 영향)

  • Ji Eun Kim;Kyoung Sook Choi
    • Journal of the Korean Society of Food Culture
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    • v.39 no.3
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    • pp.138-146
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    • 2024
  • This study examined the influence of social responsibility awareness (economic and social-environmental responsibility) and trust in corporate social responsibility on sustainable diets. The subjects of the study were 468 university students. The main research results were as follows. First, the social responsibility awareness of the study subjects was 4.03±0.72 points for economic responsibility and 3.48±0.81 points for social-environmental responsibility. An awareness of economic responsibility showed differences according to gender. Trust in corporate social responsibility was 3.62±0.61 points, and there was no statistical significance based on gender. Second, the level of a sustainable diet was food safety and consideration (4.06±0.63), knowledge of the environment and diet (3.94±0.68), understanding of the food circulation system (3.45±0.77), and healthy diet (3.26±0.89). Among the factors influencing a sustainable diet, female students had higher attitudes toward food safety and consideration and understanding of the food circulation system than male students. Third, the social responsibility awareness (economic responsibility and social-environmental responsibility) and corporate social responsibility trust variables influenced university students' sustainable diet. Among these, social-environmental responsibility awareness had the highest influence.

Cross-cultural Study on Knowledge Sharing in Open Collaboration: Collectivism vs. Individualism (문화에 따른 개방형 협업 지식공유 활동 비교 연구: 집단주의 문화와 개인주의 문화를 중심으로)

  • Baek, Hyunmi;Lee, Saerom
    • Knowledge Management Research
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    • v.19 no.2
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    • pp.133-150
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    • 2018
  • To cope with the rapid changes in the corporate environment, the creation of innovative output through various forms of collaboration have been discussed. For open collaborations, contributors who distribute to various countries and cultures are able to share knowledge via the internet without physical rewards or responsibilities. In this study, we focused on the open source software project, which is a representative open collaboration. We investigated the factors that affect the knowledge contribution of developers of various countries within the open collaboration platform. Specifically, we investigated the open collaborative nature of multi-culture developers by dividing cultures according to collectivism and individualism. We collected data on 26,604 developers using a python based web crawler for GitHub which is an open source software development platform, and conducted cross-cultural study. This paper contributes to the field of knowledge management by suggesting various impacts of antecedents such as hireability, and information exposure on knowledge sharing according to culture.