• 제목/요약/키워드: Finance Capability

검색결과 102건 처리시간 0.021초

프로젝트금융으로 인한 우발채무가 건설기업의 재무상태에 미치는 영향 (Effects of the contingent liabilities caused by project financing on financial status of the Korean construction firms)

  • 강남희;김현중;최재현
    • 한국건설관리학회논문집
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    • 제16권6호
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    • pp.84-91
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    • 2015
  • 프로젝트 파이낸싱(Project Financing, 이하PF)은 자금조달을 위한 금융기법 중 하나로 사업주의 신용도나 다른 담보 대신 프로젝트의 수익성에 기초하여 투자자로부터 자금을 제공 받는다. 하지만 국내에서 이루어지는 PF의 경우, 자금 조달의 주체인 금융기관은 사업 타당성 검증체계가 부족하여 프로젝트의 사업성을 평가하기보다 건설사에게 신용보강을 요구하며, 이에 따라 사업주의 대출채권에 건설사가 연대보증 또는 채무인수약정을 하고 있는 실정이다. 이로 인해 건설사는 PF 우발채무라는 간접적인 채무가 발생하게 되고, 이는 재무제표에 포함되지 않으나 2009년 PF 우발채무 기재의 공시기준 제정됨에 따라 주요 관리 항목이라 할 수 있다. 본 연구는 PF 우발채무가 기업의 재무상태에 미치는 영향을 분석하기 위하여 신용등급 및 도급순위 별로 건설사를 분류하여 PF 우발채무가 기업의 주요 재무비율인 유동성, 안정성, 수익성에 미치는 영향을 분석하였다.

바이오인증 기반의 전자서명을 이용한 스마트 뱅킹 시스템 설계 (A Design of Smart Banking System using Digital Signature based on Biometric Authentication)

  • 김재우;박정효;전문석
    • 한국산학기술학회논문지
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    • 제16권9호
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    • pp.6282-6289
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    • 2015
  • 최근 공인인증서 유출 사고가 급증하고 있으며 이로 인한 전자금융사기가 빈번하게 일어나고 있다. 공인인증서와 개인키는 파일 형태로 존재하여 접근이 용이하고 쉽게 복사가 가능하기 때문에 PC의 하드디스크나 이동식디스크 등에 저장해두는 경우 악성코드에 의한 파밍, 피싱, 스미싱 등의 해킹 공격에 의하여 유출될 위험이 높다. 따라서 안전한 저장매체인 보안토큰, 저장토큰 등을 권고하고 있지만 분실 위험, 비용 문제 등의 이유로 실제로 사용하는 사람은 소수에 불과하다. 본 논문에서는 이러한 문제를 해결하고 단점을 보완하기 위하여 인증서와 개인키를 인증기관에서 보관하도록 하고 사용자는 본인 소유의 단말에서 바이오인증절차를 거쳐 인증기관에게 기기 고유 식별자와 인증토큰을 전달함으로써 인터넷 뱅킹을 위한 본인확인 및 전자서명을 수행할 수 있는 시스템을 제안한다. 제안하는 시스템은 인증서 비밀번호 입력 없이 바이오인증만으로 인증기관을 통하여 전자서명을 수행할 수 있어 기존 시스템에 비하여 서비스 이용이 간편하며 키로깅, 저장매체 분실, 인증서 유출 등의 위협요소를 무력화시킴으로써 안전한 인터넷 뱅킹 환경을 제공한다.

The Effects of International Entrepreneurial Orientation and Entrepreneurial Activities on SMEs' Export Performance

  • Yoo, Sung-Joon;Kim, Hag-Min;Lee, Yea-Rim
    • Journal of Korea Trade
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    • 제23권7호
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    • pp.156-172
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    • 2019
  • Purpose - Without question, globalization has presented different opportunities to entrepreneurs seeking to expand their companies in foreign markets. The aim of this study is to examine the relationship between entrepreneurial orientation, entrepreneurial activity, information internalization, and product differentiation in export oriented firms. As such, entrepreneurial activities are divided into exploitative and exploratory opportunities. These opportunities are crucial in improving firms' performance. Design/methodology - A structural questionnaire was developed using 21 factors/indicators from previous researches. The subjects of this study were recruited using convenience sampling in export SMEs in the Seoul Metropolitan Area. Data were collected through visits or e-mails from the export managers, executives, and CEOs of export SMEs in advance. 321 questionnaires were collected over a period of one month. 316 questionnaires were used in the final analysis. Findings - First, International Entrepreneurial-orientation (IE) has a positive effect on the exploration and exploitation of business opportunities. Second, the exploration and exploitation of business opportunities have a positive impact on information internalization. Third, information internalization has a significant effect on product differentiation and plays a mediating role in seeking opportunities, utilizing opportunities, and differentiating products. Originality/value - This study contributes to the development of academic discussions by explaining existing research gaps. First, there is currently a lack of research focusing precisely on the product differentiation capability of SMEs in manufacturing field in terms of IE. To bridge these gaps, we examined the entrepreneurial factors impact on product differentiation and tries to expand the discussion about the internationalization of SMEs, which were mainly focused on IT companies, and manufacturing companies. Second, there is no intuitive explanation regarding international entrepreneurial activity in terms of exploration and exploitation within existing. In this study, international entrepreneurship activities were classified in terms of exploration and exploitation.

State-of-the-Art in Cyber Situational Awareness: A Comprehensive Review and Analysis

  • Kookjin Kim;Jaepil Youn;Hansung Kim;Dongil Shin;Dongkyoo Shin
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제18권5호
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    • pp.1273-1300
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    • 2024
  • In the complex virtual environment of cyberspace, comprised of digital and communication networks, ensuring the security of information is being recognized as an ongoing challenge. The importance of 'Cyber Situation Awareness (CSA)' is being emphasized in response to this. CSA is understood as a vital capability to identify, understand, and respond to various cyber threats and is positioned at the heart of cyber security strategies from a defensive perspective. Critical industries such as finance, healthcare, manufacturing, telecommunications, transportation, and energy can be subjected to not just economic and societal losses from cyber threats but, in severe cases, national losses. Consequently, the importance of CSA is being accentuated and research activities are being vigorously undertaken. A systematic five-step approach to CSA is introduced against this backdrop, and a deep analysis of recent research trends, techniques, challenges, and future directions since 2019 is provided. The approach encompasses current situation and identification awareness, the impact of attacks and vulnerability assessment, the evolution of situations and tracking of actor behaviors, root cause and forensic analysis, and future scenarios and threat predictions. Through this survey, readers will be deepened in their understanding of the fundamental importance and practical applications of CSA, and their insights into research and applications in this field will be enhanced. This survey is expected to serve as a useful guide and reference for researchers and experts particularly interested in CSA research and applications.

메커니즘 관점에서 본 조직변신과 포스코의 혁신패턴 연구 (Mechanism-based View of Innovative Capability Building in POSCO)

  • Kim, So-Hyung
    • 유통과학연구
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    • 제11권6호
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    • pp.59-65
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    • 2013
  • Purpose - Studies of mechanism as a competitive strategy, a relatively new field in the study of strategic management research, has recently drawn the attention of the business management scholars. The literature has so far proposed the subjective-based view, environment-based view, and the resource-based view in its analyses of firm management. Hence, it is highly likely for the firm management to be reasonably thought of as a combination of and interaction among the three key elements of subject, environment, and resources this is the mechanism-based view (MBV). It is reasonable to consider firm management to be the combination of and interaction among the three key elements of subject, environment, and resources. The overall dynamic process that integrates these three elements and creates functional harmony is identified as the mechanism, the principle of firm management. Much of the extant literatures on MBV has mainly focused on case studies, a qualitative approach prone to subjectivity of the researcher, although the intuition from the study may lead to meaningful insights into a firm-specific mechanism. This study's focus is also on case analysis, but it still attempts a quantitative approach in order to reach a scientific and systematic understanding of the MBV. Research design, data, and methodology - I used both a qualitative and quantitative approach to a single model, given the complexity of the innovation processes. I conducted in-depth interviews with POSCO employees-20 from general management, two from human resources, eight from information technology, five from finance and accounting, and five from production and logistics management. Once the innovative events were selected, the interview results were double-checked by the interviewees themselves to ensure the accuracy of the answers recorded. Based on the interview, I then conducted statistical validation using the survey results as well. Results - This study analyzes the building process of innovation and the effect of the mechanism pattern on innovation by examining the case of POSCO, which has survived over the past 21 years. I apply a new analytical tool to study mechanism innovation types, perform a new classification, and describe the interrelationships among the mechanism factors. This process allows me to see how the "Subject"factor interacts with the other factors. I found that, in the innovation process of the adoption stage, Subject had a mediating effect but that the mediating effect of resource and performance was smaller than the effect of Subject on performance alone. During the implementation stage, the mediating effect of Subject increased. Conclusion - Therefore, I have confirmed that the subject utilizes resources reasonably and efficiently. I have also advanced mechanism studies: whereas the field's research methods have been largely confined to single case studies, I have used both qualitative and quantitative methods to examine the relationships among mechanisms.

AHP기법을 이용한 농식품 유통법인 경영진단지표 개발 (Development of Performance Indices for Agro-food Distribution Corporations Based on the AHP Method)

  • 김동환;현종기
    • 유통과학연구
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    • 제15권12호
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    • pp.95-102
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    • 2017
  • Purpose - This study aims to develop diagnostic indices for managerial performance of agro-food distribution corporations. In particular, weights of diagnostic indices were estimated using the AHP method. Management diagnosis on agro-food distribution corporations is expected to increase their competitiveness in the domestic market as well as in international markets. Research design, data, and methodology - It develops weights or importance of the diagnostic indices based upon the survey of 21 experts in food distribution management. The survey was carried out using e-mail. Management diagnostic indices were developed based upon four BSC(Balanced Scorecard) perspectives of finance, learning/growth/leadership, customer, and internal process/technology. Results - Diagnostic indices on financial perspective consist on profitability, productivity, growth, stability and activity. Learning and leadership perspective indices consist of management will, CEO leadership, level of learning, innovation, and level of management information system. Customer perspective indices are branding, customer and channel management and internal process/technology indices consist of fourteen sub-indices representing technologies, efficiency, and dynamics. It was estimated that the weight of financial perspective index was 0.3, internal process/technology perspective index 0.248, customer category index 0.247, and learning, growth and leadership perspective index 0.205. This study also estimates weights of sub-indices for managerial diagnosis by four different perspectives. Estimated weight of profitability (0.085) is the greatest among financial perspective indices, followed by stability (0.072), growth (0.053), productivity (0.051), and activity (0.038). While estimated weights of leadership, capability, and information indices are 0.100, 0.061, and 0.044 respectively, weights of marketing, customer management, and quality and service indices are 0.104, 0.093, and 0.051, respectively. Among internal process/technology perspective, estimated weights of efficiency, technology, and innovation indices are 0.106, 0.088, and 0.054, respectively. Conclusions - The diagnostic indices for managerial performance of agro-food distribution corporations would be utilized by agro-food distribution corporations themselves, extension service institutions, and consultants. It is also expected that central and local governments use diagnostic indices developed in this study for the purpose of evaluating the effects of governmental support programs for agro-food distribution corporations. Futhermore researchers and consultants would modify diagnostic indices developed in this study, reflecting characteristics and situation of types of agro-food distribution corporations.

도시물순환 개선을 위한 그린인프라 계획 프레임워크 개발 및 시범적용 - 부산시 연제구 및 남구를 대상으로 - (Development and Application of Green Infrastructure Planning Framework for Improving Urban Water Cycle: Focused on Yeonje-Gu and Nam-Gu in Busan, Korea)

  • 강정은;이명진;구유성;조연희
    • 환경정책연구
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    • 제13권3호
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    • pp.43-73
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    • 2014
  • 우리나라의 도시들은 과거 급격한 도시화를 겪으면서 방재, 안전의 개념이 도시개발에 충분히 반영되지 못했을 뿐 아니라, 개발에 따른 불투수층 확대에 따라 강수, 저류, 침투, 증발산 및 유출로 이어지는 자연적인 물순환 체계의 왜곡을 초래했다. 최근 선진국들을 중심으로 그린인프라를 활용하여 도시 물순환 체계를 개선하고 도시의 홍수저감 효과를 높이는 노력들이 강조되고 있다. 그러나 우리나라는 접근성이나 심미성의 측면으로만 그린인프라를 계획하고 있어 그린인프라가 가지는 다양한 효과들을 제대로 활용하고 있지 못하다. 이에 도시 물순환을 개선하고 홍수저감 기능을 효과적으로 활용할 수 있는 그린인프라 계획 프레임워크를 개발하고 이를 시범지역에 적용하고자 한다. 프레임워크의 1단계에서는 해당지역의 여건 및 문제점을 분석하고, 2단계에서는 홍수취약성 분석을 통해 취약성이 높은 지역을 도출하고 이 지역을 중심으로 그린인프라 우선 설치지역을 도출하는 공간계획을 수립한다. 홍수취약성은 빈도 비모형과 GIS를 활용한 정량적 분석방법론을 활용하였다. 3단계에서는 해당 지역의 지리적 여건, 홍수 경험, 재정 등 다양한 지역여건을 고려하여 그린인프라 기법을 선정하는 과정을 포함하고 있다. 개발된 프레임워크를 부산시 연제구와 남구에 적용하여 주요 취약지역을 대상으로 공원, 빗물정원, 투수성 포장 등을 활용한 구체적인 그린인프라 계획을 제안하였다. 그린인프라 계획 프레임워크가 도시계획, 환경계획, 개발계획 등 다양한 도시공간계획과 연계되어 반영된다면 보다 효과적인 그린인프라 활용에 도움이 될 것으로 기대한다.

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지방의료원의 재무성과 영향요인 (Some Factors Affecting Profitability of Local Public Hospitals)

  • 박종영
    • 한국병원경영학회지
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    • 제12권3호
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    • pp.47-67
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    • 2007
  • This paper aims at suggesting several ways lo change financial vulnerability and to improve managerial capability of local public hospitals (LPHs) in Korea through the identification of factors affecting profitability. Several findings of the research are as follows: To begin with, LPHs exhibited a statistically significant difference in their profitability from one another, according to tile analyses of their profitable margins from tile general characteristics. It depends on the number of hospitals in the area, the population of the hospital-built area, the number of competing hospitals, the number of staff per 100 beds, the opening of special clinic, the educational function, and the capacity of rooms. However, there was no variable in the managerial characteristics, presenting a significant difference, in contrast with hospitals which have been managed by private companies and made a great amount of profits. Second, according to the analyses of profit differences in behavioral effort-characteristics, a statistically significant difference was revealed upon the basis of the efforts to improve the clinic service, invite special patients, and shorten the period of being hospitalized. Third, the result of analyses about the difference of profitability from medical care and finance is statistically significant in the rate of labor cost, the rate of management cost, bed-occupancy rate, and the period of being hospitalized. Fourth, according to the analyses of the factors influencing the net profit ratio of the entire capital, Adjusted explanatory power(Adjusted $R^2$) was shown up to 65.2%, which is high. To compare the adjusted explanatory power stage by stage, the first stage model applying only two variables such as structural and strategic characteristics exhibited 23.8%, and the second stage model adding financial characteristics showed 51.5%. The explanatory power was much improved up to 65.2% when the third stage model incorporated the outcome of medical care performance. When the return on investment(ROI) was examined by using the multi-variate linear regression analysis at the final model of third stage, it was found that ROI had a positive relationship with the increase rate of patients, labor costs per doctor, and medical care rate of socially protected inpatients. However, it revealed that ROI had a negative relationship with the ratio of labor costs, the number of patients per managerial staff, and occupancy rate of rooms, respectively. The research suggests that in order for LPHs to increase profitability, LPH, should make efforts not only to attract patients to the hospitals without any discrimination of the patients depending on their financial status, but also to develop efficient management methods to reduce labor costs.

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한.중 FTA의 무역기술장벽 대응방안에 관한 연구 (A Study on Countermeasures for Technical Barriers of Trade in Korea-China FTA)

  • 서민교;김희준
    • 통상정보연구
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    • 제14권4호
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    • pp.491-516
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    • 2012
  • 본 논문은 현재 협상 중인 한 중 FTA관련하여 예상되는 무역의 기술장벽의 현안을 도출하고 그 문제점과 대응방안에 대하여 중점적으로 고찰해 보았다. 우선 FTA 무역 기술장벽의 이론적 배경인 의의와 유형을 살펴보았고, WTO의 주요 협정 내용 및 한국과 중국의 FTA 기술부문의 동향에 대해서도 알아보았다. 중국과의 무역의 기술장벽에서 쟁점이 될 수 있는 현안을 통보문 건수가 많은 "사람의 건강과 또는 안전의 보호", "환경보호" 및 "국제표준과의 조화", "투명성" 등으로 도출하였다. 대응방안으로는 중국의 배타적 기술규정에 대해 정부 차원에서 철회할 수 있도록 해야 하며 한국기업은 높은 수준의 환경규제에 충족하는 제품을 개발해야 하고 정부에서도 이러한 기업들에게 재정지원, 세제혜택 및 금융지원 등의 장려책을 실시해야 한다. 국제표준 활동의 역량강화와 전문인력의 확보가 중요하다 하겠다. 또한 한 중 정보 전달의 속도를 높이고 투명성을 제고하기 위하여 상호 직접적인 통보망을 설치하면 효율적이다. 중국의 지역통보자문센터와 유기적이고 협력적인 교류가 필요하며 기술규제의 재 개정 및 새로운 기술규제의 의견 수렴기간을 다양하게 해야 한다.

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건설사업관리업무 효율화를 위한 대가 산출기준 개선방향 (Improvement of CM Fee Estimation Criteria for Efficient CM Service)

  • 조영준;성용모
    • 한국건설관리학회논문집
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    • 제20권2호
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    • pp.105-112
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    • 2019
  • 2015년에 건설기술진흥법이 전면 시행되면서 책임감리라는 표현이 없어지고 대신에 건설사업관리가 포함되었다. 건설사업관리 대가를 산정할 때는 국토교통부의 건설기술용역 대가기준에 명시된 실비정액가산방식에 근거해야 한다. 그럼에도 불구하고, 현업에서는 기획재정부의 예산편성지침에 따라 공사비요율에 근거하고 있다. 이로 인해 현장에서는 단일화된 정부기준에 따라 건설사업관리 대가가 산출되고, 건설기술용역 대가기준이 합리적으로 적용되기를 기대하고 있다. 또한 근로기준법령의 변경은 건설현장의 근무환경에 큰 영향을 미침에도 불구하고, 이 법령에 건설현장의 특성이 고려되지 않고 있다. 이에 건설기술진흥법령상의 대가산정 관련 규정이 검토되었고, 실비정액가산방식과 공사비요율방식에 의한 건설사업관리 대가가 검토되었으며, 근로기준법령의 적용으로 인해 발생할 수 있는 문제점이 도출되었다. 이러한 문제점을 토대로 본 연구에서는 건설사업관리 업무가 효율적으로 이루어지기 위해서는 정부에서 건설사업관리 대가를 산출시 관계기관 협의 후 정부차원의 단일 기준을 적용해야 한다는 점, 국토교통부의 건설기술용역대가기준의 적용범위가 명확하게 되어야 한다는 점, 건설사업관리 기술자 투입수량과 함께 기술자의 능력을 고려하여 대가를 산출해야 한다는 점, 근로일수와 근로시간이 결정시 건설특성이 고려되어야 한다는 점을 제시하였다.