• 제목/요약/키워드: Financial Management Practices

검색결과 168건 처리시간 0.085초

팀 네트워크 특성과 경계관리 활동이 지식경영 성과에 미치는 영향: 팀 신뢰의 매개역할 (The Effects of Team Network Characteristics and Boundary Spanning Activities on Knowledge Management Performances: The Mediating Role of Trust)

  • 고유미;김지영;정명호
    • 지식경영연구
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    • 제14권5호
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    • pp.101-120
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    • 2013
  • The effective management of knowledge has become one of the critical success factors in current organizations. In spite of the extensive use of Knowledge Management System (KMS), useful information and knowledge resources are still transmitted through personal networks among people in organizations. Thus, social network theory which focuses on social relationships in organization can be a fruitful theoretical resource for enhancing Knowledge Management (KM) performances. In this study, we investigate the effects of intra-team network characteristics (i.e., group density and degree of centralization) and external boundary spanning activities on knowledge management performances of a team. We also acknowledge that all group members do not necessarily agree on the team goal and actively disseminate useful information and knowledge. Drawing on the political perspective on KM which emphasizes the role of trust among group members, we examine the mediating effects of team trust between internal/external network characteristics and KM performances. From the data of 220 teams in financial companies in Korea, we found that: (1) group density had positive effects on KM performances (i.e., knowledge creation, sharing, and use). (2) However, centralization was not significantly associated with KM performances. (3) Team trust was found to be an important factor mediating the relationship between intra-team network characteristics, boundary spanning activities, and KM performances. Based on these results, we discuss and suggest possible implications of the findings when designing and implementing KM practices.

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임상 간호사의 비용절감수행 영향 요인 (Factors Affecting the Cost-Reduction Practice of Clinical Nurses)

  • 박금자;임경민
    • 보건의료산업학회지
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    • 제10권2호
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    • pp.49-58
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    • 2016
  • Objectives : The purpose of this study was to find factors affecting the cost-reduction practice of clinical nurses. Methods : The Data were collected from Feb. 25, to Mar. 15, 2015.the Total subjects were 201 nurses working in secondary-care hospitals located in Busan Results : The Meaningful variables that explain the cost-reduction practice in clinical nurses were psychological ownership, religion, and marital status in that order. Total explanation power was 22.1.% and psychological ownership has most explanation power. Conclusions : Psychological ownership and economic consciousness need to improve to develop cost-reduction practices. Additionally, nurses with and low concern about finances need to receive financial-related education.

Modified (Q, r) Model for Discrete Demand

  • Rim, Suk-C.;Noh, Seung-J.;Hyun, Hye-Mi
    • Management Science and Financial Engineering
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    • 제17권1호
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    • pp.65-78
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    • 2011
  • In the continuous review (Q, r) model one continuously monitors inventory level and places a replenishment order when the inventory position reaches the reorder point. In many business practices, however, inventory decreases in a discrete fashion. As a result, replenishment orders are usually placed after the inventory position gets far below the reorder point. This makes a chance of shortage more likely and the service level lower than designed. Such a discrepancy can be compensated for by raising the reorder point to some extent. The question is how much the reorder point should be raised in order to compensate for a potential shortage. In this study, we present experimental analyses for this question. Regression models are also proposed for on-site use.

The Effect of Unobservable Efforts on Contractual Efficiency: Wholesale Contract vs. Revenue-Sharing Contract

  • Kang, Sungwook;Yang, Hongsuk
    • Management Science and Financial Engineering
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    • 제19권2호
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    • pp.1-11
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    • 2013
  • An interesting puzzle in business practices is that although many researchers emphasize the benefits of a revenue-sharing contract, a wholesale contract has remained to be the most common contractual form. By introducing the concept of unobservable efforts, we examine the contractual efficiency of a wholesale contract and a revenue-sharing contract. The multi-task agency model and experimental design approach are used to analyze the relationship between the contractual efficiency and parameters. A major finding of our study is that a wholesale contract coordinates unobservable efforts, while it fails to coordinate the order quantity decision. Because unobservable efforts have mixed effects on the contractual efficiency, the superiority of contract type depends on parameters. This finding implies that a wholesale contract can be a competitive contract, especially when unobservable efforts are heavily involved. Our conclusion is that the current popularity of a wholesale contract is manager's rational response to complex supply chain environments rather than irrational behaviors.

영유아 보육시설의 급식 운영 실태 조사 - 충남 아산 지역 중심으로 - (A Survey on the Foodservice Management System of the Child Care Centers in Chungnam Asan Area)

  • 송은승;김은경
    • 대한지역사회영양학회지
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    • 제14권6호
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    • pp.846-860
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    • 2009
  • We investigated the foodservice management practices in various operation types of childcare centers in Asan, Chungnam Province, with the intention of improving the quality of foodservice and providing the basic information for establishing more effective and efficient foodservice model system. Self-completed questionnaires were collected from the directors of 174 child care centers. The statistical analysis was completed using SPSS Ver. 12.0 program. The followings are about the results of this study. Approximately 94.8% of the directors were women with the average age of 40.3. All of the investigated facilities executed foodservice; the facilities of 96.2% had been self-operated, 1.9% was contract-managed and the remaining 1.9% served delivered meal from outside. Only 20.0% of the investigated centers employed a dietitian. In most of the centers, meals were prepared in a conventional manner and approximately 85.3% of the centers are serving only snacks twice a day as a supplementary due to financial difficulties. Menu planner of the facilities, which have no dietitian was the director (35.8%) or the cook (25.7%). In most centers, the directors purchased the food materials (67.5%). Material inspection was done by the director (54.9%) or the cook (40.5%). However, home care centers did not inspect the food material. These results indicate that food service management guidelines need to be established by the facility type with the government control and financial support. Especially, dietitian employment and the efficient foodservice model system establishment are questions that confront us.

중소기업의 결합형 개방형 혁신이 기업성과에 미치는 효과: R&D 및 R&D 이외의 혁신협력활동을 중심으로 (The Effects of Coupled Open Innovation of Small- and Medium-sized Enterprises on Firm Performance: Focusing on R&D and Non-R&D Innovation Cooperation Activities)

  • 박지훈;이정우
    • 지식경영연구
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    • 제23권4호
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    • pp.177-205
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    • 2022
  • 중소기업은 상대적으로 작은 규모와 제한된 자원으로 인해 혁신의 효율성과 효과성을 높이기 위해 개방형 혁신에 참여한다. 기존 연구들은 중소기업이 수행하는 다양한 유형의 개방형 혁신활동의 성과효과를 연구하였으나, 특히 결합형 개방형 혁신활동의 성과효과에 대한 결과가 혼재한 상황이다. 이에 본 연구는 중소기업의 결합형 개방형 혁신협력활동을 'R&D 협력활동'과 'R&D 이외의 협력활동'으로 세분화하여, 각 활동이 기업의 혁신성과와 재무성과에 미치는 효과를 Heckman의 2단계 모형을 적용하여 검정하였다. 분석 데이터로는 과학기술정책연구원(STEPI) 주관의 국가승인통계인 '2020년 한국기업혁신조사: 제조업 부문' 자료를 활용하였다. 분석결과 중소기업의 R&D 협력활동은 시장최초 상품혁신 성과에만 유의미한 정(+)의 효과가 있고, R&D 이외의 협력활동은 상품혁신, 비즈니스프로세스혁신, 시장최초 상품혁신, 자사최초 상품혁신 모두에 유의미한 정(+)의 효과가 있는 것으로 나타났다. 하지만 두 유형의 혁신협력활동 모두 재무성과에는 유의미한 효과가 없는 것으로 나타났다. 또한 이러한 혁신협력활동의 성과효과는 중소기업 내에서도 기업규모에 따라 다른 것으로 나타났다. 본 연구는 중소기업 맥락의 개방형 혁신 연구에 이론적으로 기여하며, 중소기업 경영자의 혁신전략 수립 및 관련 정책입안자의 정책 방향 도출에 참고가능한 지침을 제공한다.

농약의 관리 및 유통의 문제점과 개선책 (Discussions on Pesticides Management and Marketing in Korea)

  • 배대한
    • 한국응용곤충학회지
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    • 제22권2호
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    • pp.106-129
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    • 1983
  • An emphasized analysis and reviews on the progress of pesticide managements for the past 10 years through the statistics in Korea are summarized in this continued studies in connection with the fundmental aspects and direction of advanced pesticide industry and improved plantprotection policies for 1980's. Remarkable development and changes are observed in the plant species and varieties, plantation practices and production techniques as well as pest infestations and controls in the last decade, but no normal achievement and operations are recognised on the pesticide management and marketing system especially. Realistic plant protection adminstration and pesticide regulations in accordance to the industrial modernization and pest management advancement must be adjusted in accordance with national economic progress and desirable agricultural structure for 1980's. Special considerations are stated on the strengthening of research and inspection program for the quality products and control with the efficacy and safety use of pesticides. More serious attentions are noted on the over production and flooded stocks under struggled market demands and sales competitions with lethal financial difficulties by producers. Through the status analyzed for the last decade, the integrated past management and cooperative basic control pattern under positive self-forecasting system by farmers are also urged for the effective and economic pest control measures. The problems and solutions discussed here ell the advanced pesticide management as well as the cooperation on the self-ordered quality control and market managing systems in 1980's as it is a desired projection for the further improvement. Most of outstanding and necessary statistics and data in the past decade are also summarized here for references in connection with the previous report.

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A Manifestation of Accounting Conservatism: A Case Study in Malaysia

  • ASON, Yvonne Joseph;BUJANG, Imbarine;JIDWIN, Agnes Paulus;SAID, Jamaliah
    • The Journal of Asian Finance, Economics and Business
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    • 제8권2호
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    • pp.365-371
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    • 2021
  • In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

미국 호텔의 사회적 책임이 재무적 성과에 미치는 영향 (Effects of Corporate Social Responsibility on Financial Performancein the U.S. Hotel Industry)

  • 김우혁
    • 서비스연구
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    • 제8권3호
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    • pp.25-35
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    • 2018
  • 기업의 사회적 책임 (CSR)을 위한 관행은 비즈니스 세계에서 경쟁우위의 원천이 되었습니다. 이에 따라 호텔 산업에서 이러한 관행의 계속적으로 증가하고 있지만, 이러한 관행과 기업의 재무적 성과 간의 관계에 관한 실증적 연구는 아직 많이 부족한 실정입니다. 따라서 이 연구의 목적은 미국 호텔 산업에서 기업의 사회적 책임의 다양한 차원의 영향이 미국 호텔산업의 재무적 성과에 미치는 영향을 확인하는데 있습니다. 이를 검증하기 위해서 본 연구는 KLD 통계 및 1991-2015년 SIC 코드를 사용하여 얻은 COMPUSTAT 데이터를 이용합니다. STATA를 이용한 OLS 회귀분석방법은 호텔의 사회적 책임이 호텔의 재무적 성과에 유의한 영향을 미친다는 것을 보여줍니다. 본 연구의 연구결과는 호텔산업의 사회적 책임에 관한 마케팅활동에 활용할 수 있는 유용한 정보를 제공하는데 의의가 있습니다.

농촌 환경오염의 실태와 대책 (A Study on Some Issues of Rural Environment Degradation)

  • 김수욱;박은희;박지항
    • 농촌지도와개발
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    • 제4권1호
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    • pp.175-193
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    • 1997
  • The agricultural development of Korea has occurred at the expense of natural resources and environmental quality, and, today, one of the most urgent problem in the practices of intensive livestock farming is disposing of the animal wastewater. As a result, soil and water degradation and other environmental deterioration become apparent and they cause long-term loss in agricultural production. This paper attempted to summarize the environmental problems associated with agricultural activities, and to get some implications to minimize agricultural environment problems. It is proposed that sustainable agricultural is one of desirable directions for future Korean agriculture. The goal of the sustainable agricultural effort is to utilize the potential environmental quality problem. Agricultural operations may be more dependent upon the production practices and waste management techniques utilized by farmers than the size of the operation, the number of animal fed, or amount of waste involved. Also low-input farming technology can be suggested one of them, and disposing system of agricultural residues and animal waste should be developed with intensive concerns and financial supports.

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