• 디지털융복합연구
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• 제19권4호
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• pp.39-48
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• 2021

퇴직연금은 노후소득 보장체계중 하나이다. 한국은 2016년부터 종업원 수 300인 이상 기업의 경우 의무적으로 퇴직연금을 도입하도록 되어있어 대기업의 퇴직연금 도입비율은 높은 편이나 중소기업의 도입비율은 매우 낮다. 본 연구는 중소기업 퇴직연금 도입의사에 영향을 주는 재무적속성이 무엇인지 살펴봄으로써 정부의 퇴직연금 도입 유도 정책 수립에 방향을 제시해 보고자 한다. 분석결과, 재무적속성중 매출액순이익률은 양(+)의 방향, 자기자본비율은 음(-)의 방향으로 중소기업 퇴직연금 도입의사에 영향을 주는 유의미한 요소로 밝혀졌다. 이에 따라 중소기업 퇴직연금 도입 활성화를 위해 매출액순이익률과 자기자본비율을 우선적으로 고려한 퇴직연금 도입유도 정책 실시가 필요함을 본 연구는 시사하고 있다.

• 한국경영과학회지
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• 제27권2호
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• pp.123-152
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• 2002

This study establishes key success Predictors of internet venture enterprises in Korea. The five factors are derived from the relevant literature and clarified the concept of entrepreneurship, industrial level, enterprise strategy, organizational capability, and resource procurement by distinguishing between its components and determinants. Organizational performance indicators were derived from the previous studies classifying by financial performance indicator and non-financial performance indicator using by recent evaluation method as BSC (Balanced Scorecard). We then examine the impact of critical success factors on the internet venture performance. Hypotheses on five factors of internet venture were tested for 103 organizations. Results indicate that critical success factors may serve as key predictors. Organizational strategy and resource capability was found to be positively influenced on both financial performance indicator and non-financial performance indicator while entrepreneurship, industrial level and organizational capability positively affected only non-financial performance indicator.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.11-18
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• 2020

This paper analyzes factors affecting enterprise's financial risk listed on the Vietnam stock market. The panel data of research sample includes 524 non-financial listed enterprises on the Vietnam stock market for a period of eleven years, from 2009 to 2019. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, financial risk is measured by the Alexander Bathory model. Debt structure, Solvency, Profitability, Operational ability, Capital structure are independent variables in the study. Firm Size, firm age, growth rate are control variables. The model results show that in order to prevent and limit financial risk for enterprises listed on the Vietnam Stock Market, attention should be paid to variables reflecting Liability structure ratio, Quick Ratio, Return on Assets, Total asset turnover, Accounts receivable turnover, Net assets ratio and Fixed assets ratio. The empirical results show that there are differences in the impact of these factors on the financial risk in state-owned enterprises and non-state enterprises listed on the Vietnam stock market. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to improve the efficiency of financial risk management in enterprises.

• 정보화연구
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• 제10권4호
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• pp.497-508
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• 2013

본 논문은 국가 주도의 정보화 사업 중 하나인 금융정보화에 대한 IT 거버넌스의 조직 구조를 연구 대상으로 하고 있다. 금융정보화는 국내 전자금융의 발전은 물론 우리의 일상생황에 큰 영향을 미치고 있다. 다중 사례 연구를 통한 정략적인 데이터 분석을 통해 본 연구는 금융정보화의 효과적인 IT 거버넌스에 장애가 되고 있는 요인들을 파악한다. 그리고 금융정보화에 IT 거버넌스를 효과적으로 도입하기 위한 참여자들의 범위와 역할을 찾는다. 금융정보화에 대한 성공적인 IT 거버넌스를 위해서는 관련된 감독당국 및 이에 직접적으로 영향을 받는 제2금융권의 참여와 책임 부여가 중요한 것으로 연구결과 나타났다.

• 수산경영론집
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• 제33권2호
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• pp.99-125
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• 2002

Fisheries cooperative requires dual characteristics in performing its original function. Economic characteristic as an business enterprise and democratic characteristic as cooperative entity need to complete its objectives and survive in the complex rapidly-changing environment. After IMF crisis, fisheries cooperative received enormous government's financial support and credit-business department is perfectly under government's control. Regional fisheries cooperative also faces business failure, therefore pure cooperative movement can't save the fisheries cooperative. Economic characteristic as an business enterprise is more emphasized than democratic characteristic as cooperative entity in recent years. The theory of corporate ownership and governance can be applied to explain the ownership and governance of fisheries cooperative because fisheries cooperative is now similar to an business enterprise. During the IMF crisis the board, the auditors and the minority shareholders in business enterprise were revealed to be powerless against the mighty influence of controlling shareholders. Unconstrained discretion exercised by those controlling shareholders not only led to the firms'insolvency, but also brought down the country's financial system. During the past few years, Korea has experienced many institutional changes regarding its corporate governance structure. The introduction of outside directors, the strengthening of minority shareholders' rights, and enhanced accounting transparency are achieved to improve the efficiency of economic system. Investors, including institutional and individual, also seem to be more aware of governance issues now. Credit-business department of fisheries cooperative is recommended to introduce the institutions same as the case of the corporate governance structure. Fisheries cooperative except economic and credit-business department requires other prescriptions because it is emphasized as democratic cooperative entity. But we should be careful to interpret the ownership and governance structure because they are products of nations, eras and organizations.

• 디지털산업정보학회논문지
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• 제6권4호
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• pp.307-317
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• 2010

The majority of financial and general business organizations have had individual damage from hacking, worms, viruses, cyber attacks, internet fraud, technology and information leaks due to criminal damage. Therefore privacy has become an important issue in the community. This paper examines various elements of the information security management system and discuss about Information Security Management System Models by using the analysis of the financial statue and its level of information security assessment. These analyses were based on the Information Security Management System (ISMS) of Korea Information Security Agency, British's ISO27001, GMITS, ISO/IEC 17799/2005, and COBIT's information security architecture. This model will allow users to manage and secure information safely. Therefore, it is recommended for companies to use the security management plan to improve the companies' financial and information security and to prevent from any risk of exposing the companies' information.

• 수산경영론집
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• 제31권2호
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• pp.93-117
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• 2000

Fisheries finance is divided into the policy time of long period of time and low interest and the special financing institutions, such as Fisheries Co-operatives. Union system finance is the system finance, which supports the fisheries system organization. Fisheries Co-operatives in cities, towns and villages are the independent management objects. Prefecture federation of Fisheries Co-operative is in prefecture stage. Norm Chukin Bank is in national stage. Each shares functions in these three stages, and finance is performed systematically, Fisheries policy finance comprises government financial institution capital such as the Agriculture, Forestry and Fishery Finance Corporation whish is based on the capital of a country or a prefecture financial fund, and fishery Modernization Capital used as financial funds through the government. Moreover, to complement such finance institutionally, Fisheries Credit Foundations, Agriculture and Fisheries Saving Insurance Corporation and National fisheries Co-operative Trust Enterprise Mutual Aid system have been established

• 동아시아경상학회지
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• 제8권4호
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• pp.45-65
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• 2020

Purpose - This paper is to analyze the system and the models of financial analysis in the assessment of economic consistency and the creditability of borrower. To test the process of complex express-analysis, it is utilized by the concentric matrix models by using the matrix of 5×5.. Research design, data, and methodology - The estimation of economic consistency, the creditworthiness, the complex express-analysis with application of concentric matrix models were carried out on the basis of data of the report for the 2017 of corporations POSCO and in the first half of the 2018 Daewoo Shipbuilding & Marine Engineering of South Korea. Results - This paper focused on the unbalance of the corporate financial structure (capital, receivable) and the assessment of sustainability development, taking into account the liquidity, solvency, financial sustainability and economic viability of the enterprise. Conclusions - this paper also consider the theoretical means of regulating receivables. The material is presented in the pedagogical context and appendix of the conclusion.

• 벤처창업연구
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• 제17권2호
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• pp.81-97
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• 2022

본 연구는 스타트업 관련 국내 등재 논문들에 활용된 변수들을 분석하여 스타트업 관련 최근 연구 동향을 파악하고자 함이 목적이다. 대상 논문은 스타트업을 제목에 포함한 국내 등재 논문으로서 스타트업이라는 용어를 제목에 포함한 2013년 첫 등재 논문부터 2020년까지의 논문 108편이다. 본 연구의 분석방법은 전체 변수들에 대하여 클러스터링 및 빈도 분석을 실시하고, 유의한 관계를 가지는 변수들 간 텍스트 네트워크 분석을 진행하는 것으로 구성되어 있다. 텍스트 네트워크 분석을 위한 시각화툴은 Gephi를 활용하였다. 변수들에 대하여 분석한 결과는 첫째, 독립변수는 주로 스타트업의 내부적 요인에 대한 것과 외부적 환경에 대한 변수들로 구성되어 있지만, 초기 기업의 특성, 조직의 혁신성 등 스타트업의 특성으로 인하여 주로 내부적 요인, 예컨대 기업내부역량, 마케팅4P전략, 기업가정신, 협력방법, 변혁적 리더십, 기업특성, 린스타트업전략, 사내커뮤니케이션, 가치지향성, 과업갈등, 관계갈등, 지식공유 등에 대한 분석이 비중을 더 많이 차지한다는 점이다. 둘째, 종속변수는 주로 성과에 관련한 것으로서 상위 개념으로 클러스터링 하면 재무적 성과와 비재무적 성과로 크게 분류할 수 있다. 즉 스타트업은 매출 등 재무적 성과가 본격적으로 나타나기 어려운 상황이므로 재무적 성과뿐만 아니라 비재무적 성과, 예컨대 경영성과, 팀성과, SCM성과 등에 대한 관심이 높음을 알 수 있다. 본 연구를 통해서 알 수 있는 점은 스타트업을 주제로 한 등재 논문수가 많지 않은 상황임에도 불구하고 특정한 연구주제보다는 다양한 주제들에 대한 접근이 이뤄지고 있다는 것이다. 예컨대, 최신 트렌드를 반영하는 주제들도 등장하는데, 린스타트업전략, 크라우드펀딩, 인플루언서, 액셀러레이터 등은 시대상을 반영하는 주제라고 할 수 있다.