• 제목/요약/키워드: Financial Management Practices

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국내 건설기업의 ESG 평가 및 대응방안 (ESG Evaluation and Response of Construction Companies in Korea)

  • 박환표
    • 한국건축시공학회지
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    • 제23권6호
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    • pp.785-796
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    • 2023
  • 국내 건설기업의 ESG 경영은 대형업체 중심으로 추진되고 있다. 건설업체는 ESG 경영보고서를 발간하고, 중대성 평가를 통하여 이슈를 도출하고, 관련 전문가 의견수렴 과정을 통하여 10대 이슈와 우선순위를 도출하여 ESG 경영관리를 하고 있다. 또한 국내외 ESG 평가기관의 건설업체 ESG 평가결과, 동일한 업체에 대한 평가결과가 상이한 것은 각 기관별 평가항목과 평가절차 등의 평가모델이 다르기 때문이다. 따라서 본 연구는 건설ESG 경영을 강화하기 위한 대응방안을 제안하였다. 첫째, 중소건설업체도 건설ESG 경영을 추진할 수 있도록 정책적인 지원과 자금지원이 필요하다. 둘째, 건설산업의 특성에 맞는 건설 ESG 평가항목을 표준화하여 공개함으로써 건설업체가 ESG 경영 및 추진하는 것이 필요하다. 셋째, 하청업체의 ESG 평가도 표준화하여 발표함으로써, 하청업체들이 ESG 경영 및 평가를 준비하는데 활용하는 것이 필요하다. 넷째, EU 발주처인 사업의 경우 아프리카, 동아시아지역의 해외건설 사업은 ESG 기준에 맞게 사업을 추진하도록 요청받고 있다. 따라서 장기적으로 해외사업은 지역별, 국가별 ESG 규제사항 및 영향 등에 관한 자료를 구축하여 해외건설 진출기업에게 정보를 제공하는 방안을 제안하였다.

학교급식비 관리의 효율적 개선을 위한 연구 - 공동조리 및 단독조리 급식학교의 비교 - (A study on the Efficient Improvement of Meal cost Management in Elementary School Foodservice - A comparison of commissary with conventional school foodservice systems -)

  • 최은희;이진미;곽동경
    • 대한영양사협회학술지
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    • 제1권1호
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    • pp.54-65
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    • 1995
  • Commissary school foodservice system has been expanded rapidly in elementary foodservices in Korea. Therefore, it is essential that cost effectiveness should be assessed by comparing between alternative systems. The objectives of this study were to assess the effects on meal costs of foodservice systems and other school characteristics in terms of meal costs/day per 1 person ; to examine financial management practices and dietitians' perception concerning importance of school foodservices financial management. A total of 16 commissary schools in nationwide and 102 conventional schools at Chungnam province and Seoul were participated in this survey by mails. The results are as follows 1. Average meal costs per one person was 1,232.6 won evaluated on the standards of monthly budget basis on June, 1994. Average food costs per one person was 836.1 won(67.83%), average labor cost was 320.1 won(25.97 %) and operation costs was 76.3 won(6.2 %). 2. Average meal costs per one person did not show any significant difference between commissary and conventional foodservice schools. Meal costs of the island type and the rural type were significantly higher than those of the urban type. Meal costs of schools in Chungnam and other province were higher than schools in Seoul. The schools with less than 200 feeding numbers were higher than the schools more than 201 in meal costs per one person. 3. Food costs per one person were higher in the urban type, especially in Seoul, as the scale of feeding number increased. Labor costs and operational costs were increased in island type as well as in the schools of small feeding numbers. 4. Foodservice teachers, not dietitians were in charge of foodservice duties at the 75 % of satellites. Dietitians participated in the satellite foodservice duties were only averaged at 2.19 visits per month of 20 feeding days. 5. Items which influenced by food costs per person at the step of foodservice production were purchasing method, the perception of inventory, the distributor for foodservice, and usage of standardized recipes.

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S-O-R 모델을 활용한 모바일 간편 결제 서비스 지속 사용 의도에 대한 연구 : 소비자 감정의 다중 매개 효과 분석 (Application of the Stimulus-Organism-Response Model on Consumer's Continued Intention to Use Mobile Payment Services : Multiple Mediation Model)

  • 김효정;나종연
    • 가정과삶의질연구
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    • 제34권4호
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    • pp.139-156
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    • 2016
  • This study uses S-O-R framework to examine the relationships among consumers' perception of economic benefits, usefulness, privacy risks, switching cost, and emotions and continued intention usage. Results from an online survey of 324 qualified respondents were analyzed using the structural equation model. The results of the survey showed that first, perceived economic benefits and perceived usefulness has a positively effect on consumers' positive emotions. Second, perceived privacy risks have a negative effect on consumers' positive emotions. Third, perceived usefulness has a negative effect on consumers' negative emotions. Fourth, perceived switching cost has a positive effect on consumers' negative emotions. Fifth, consumers' positive and negative emotions have an effect on continuous usage intention. Sixth, consumers' positive and negative emotions have a mediating effect. The S-O-R model can explain consumer's continued intention to use mobile payment services. The study analyzed the emotional elements of mobile payment services. Emotional elements through mobile payment services can be applied to other financial services. Therefore, this study can guide emotional related practices with various future consumer electronic services.

기계학습 알고리즘을 활용한 지역 별 아파트 실거래가격지수 예측모델 비교: LIME 해석력 검증 (Comparative Analysis for Real-Estate Price Index Prediction Models using Machine Learning Algorithms: LIME's Interpretability Evaluation)

  • 조보근;박경배;하성호
    • 한국정보시스템학회지:정보시스템연구
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    • 제29권3호
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    • pp.119-144
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    • 2020
  • Purpose Real estate usually takes charge of the highest proportion of physical properties which individual, organizations, and government hold and instability of real estate market affects the economic condition seriously for each economic subject. Consequently, practices for predicting the real estate market have attention for various reasons, such as financial investment, administrative convenience, and wealth management. Additionally, development of machine learning algorithms and computing hardware enhances the expectation for more precise and useful prediction models in real estate market. Design/methodology/approach In response to the demand, this paper aims to provide a framework for forecasting the real estate market with machine learning algorithms. The framework consists of demonstrating the prediction efficiency of each machine learning algorithm, interpreting the interior feature effects of prediction model with a state-of-art algorithm, LIME(Local Interpretable Model-agnostic Explanation), and comparing the results in different cities. Findings This research could not only enhance the academic base for information system and real estate fields, but also resolve information asymmetry on real estate market among economic subjects. This research revealed that macroeconomic indicators, real estate-related indicators, and Google Trends search indexes can predict real-estate prices quite well.

군집화를 이용한 기업 핵심기술 유출자 분류에 관한 연구 (A Study on The Leak of Core Business Technologies Using Preventative Security Methods Such as Clustering)

  • 허승표;이대성;김귀남
    • 융합보안논문지
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    • 제10권3호
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    • pp.23-28
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    • 2010
  • 최근 국내 기업의 핵심기술 유출은 해마다 증가하고 있고 국가적인 차원에서 피해액 손실도 매년 크게 증가하고 있다. 최근 5년 간 우리나라 주요 사업의 기술유출에 따른 피해액은 220조 원에 달했고 2010년 총 예산과 비슷한 액수이다. 또한 핵심기술 유출 유형별로는 전직 직원, 현직 직원, 협력 업체 직원, 유치과학자, 투자업체 순으로 내부 인력에 의한 핵심기밀 유출이 가장 많은 것으로 나타났다. 이처럼, 사람에 의해서 핵심기밀 유출이 가장 많이 발생한 것에 따라 기업의 인원 보안 관리에 대한 대책 및 관리가 제대로 이루어 지지 않는 것을 미루어 짐작할 수 있다. 따라서 본 논문은 기업에서의 핵심기술 유출을 방지하기 위하여 내부 인력에 대한 사전 정보를 데이터 마이닝 방법을 통해서 핵심기술 유출 징후 분류 방법을 제안한다.

인천지역 단체급식소별 조리종사자의 위생실천도 및 위생지식 비교 조사 (A Comparative Study on Sanitary Practices and Perception of Employees in Elementary School, Hospital and Industry Food Service in the Inchon Area)

  • 이윤주
    • 대한영양사협회학술지
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    • 제9권1호
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    • pp.22-31
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    • 2003
  • The purposes of this study were to compare performance of HACCP-based sanitary management and sanitation knowledge of employees in some food services (hospitals, elementary school, industry) in Inchon. Therefore, the survey questionnaire consisted of general background, sanitation performance, sanitation knowledge evaluation. The subjects were 370 employees in hospital, elementary school, industrial food service. The statistical analysis of data was completed using SPSS program. The results were summarized as follows: 99.3% of surveyed employees were female. 95.7% of employees were attended sanitation education and 76.8% of them were educated once a month. Employees in school food service showed higher academic career than the other food service employees. The food service employees' performance level was high(4.48). The performance level of school employees was significantly higher compared to other food services(p<0.001). Average score of sanitation knowledge was 16.36/20. The school food service employees' knowledge 17.03 was also higher compared to other food services. There was no significant correlation between sanitary performance and knowledge for total score. But among items of sanitary performance, a personal hygiene and food sanitary was significantly correlated with sanitation knowledge. The results of survey imply that the suitable contents and methods of education and training must be developed. Also, Financial supports to install necessary sanitary facilities are very important in order to raise effectiveness of education.

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Corporate Social Responsibility and Information Asymmetry in the Korean Market: Implications of Chaebol Affiliates

  • Yoon, Bohyun;Lee, Jeong-Hwan
    • The Journal of Asian Finance, Economics and Business
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    • 제6권1호
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    • pp.21-31
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    • 2019
  • This paper examines how corporate social responsibility is related to the degree of asymmetric information in the Korean financial market. Recent theory argues that there is a negative relationship between a firm's corporate social responsibility and its information asymmetry. To test this hypothesis, we use the environment, social and governance (ESG) score, published by the Korean Corporate Governance Service, to proxy a firm's management practices toward socially responsible activities. In the entire sample of the Korean firms, we find contrasting results; the ESG score shows negative relationships with the price impact measure but statistically insignificant relationships with the dispersion of analyst forecasts. However, the ESG score shows negative relationships with both measures when we exclude chaebol affiliates from the sample. These findings are robust when we examine environmental, social and corporate governance scores separately. This set of results argues for the extant theory, expecting a negative relationship between a firm's engagement in corporate social responsibility and asymmetric information. It further argues for the importance of firm characteristics in determining the influence of socially responsible activities.

The Effect of Curiosity on Employee Performance: A Case Study in Indonesia

  • SUMA, Dewi;BUDI, Budi Alamsyah Siregar
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1385-1393
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    • 2021
  • This study examines the impact of independent behavior, goal achievement, and curiosity on employee performance and examines the impact of independent behavior and goal achievement on employee performance through curiosity. This research is conducted on a survey using explanatory research. Data collection is carried out using a questionnaire as a research instrument. The questionnaire was conducted on employees of finance companies in Yogyakarta, Indonesia. The selection of companies used as research is based on the similarity of the products being marketed. In Yogyakarta, there are 54 branch offices of finance companies that carry out business activities. However, of the 54 companies, ten have the same products being marketed, namely mortgage loans, investment loans, and multipurpose loans. In contrast, other finance companies focus more on motor vehicle loans—determining the number of samples obtained by multiplying by six times the number of indicators used. The sampling technique is done by purposive sampling with specific respondent criteria. In this study, analysis techniques, using Structural Equation Modeling (SEM) with AMOS 22. The results showed that the increase in employee performance was influenced by curiosity regarding independent employee behavior. This study provides recommendations human resource management practices that have an impact on organizational performance.

Perceptions regarding the multidisciplinary treatment of patients with severe trauma in Korea: a survey of trauma specialists

  • Shin Ae Lee;Yeon Jin Joo;Ye Rim Chang
    • Journal of Trauma and Injury
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    • 제36권4호
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    • pp.322-328
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    • 2023
  • Purpose: Patients with multiple trauma necessitate assistance from a wide range of departments and professions for their successful reintegration into society. Historically, the primary focus of trauma treatment in Korea has been on reducing mortality rates. This study was conducted with the objective of evaluating the current state of multidisciplinary treatment for patients with severe trauma in Korea. Based on the insights of trauma specialists (i.e., medical professionals), we aim to suggest potential improvements. Methods: An online questionnaire was conducted among 871 surgical specialists who were members of the Korean Society of Traumatology. The questionnaire covered participant demographics, current multidisciplinary practices, perceived challenges in collaboration with rehabilitation, psychiatry, and anesthesiology departments, and the perceived necessity for multidisciplinary treatment. Results: Out of the 41 hospitals with which participants were affiliated, only nine conducted multidisciplinary meetings or rounds with nonsurgical departments. The process of transferring patients to rehabilitation facilities was not widespread, and delays in these transfers were frequently observed. Financial constraints were identified by the respondents as a significant barrier to multidisciplinary collaboration. Despite these hurdles, the majority of respondents acknowledged the importance of multidisciplinary treatment, especially in relation to rehabilitation, psychiatry, and anesthesiology involvement. Conclusions: This survey showed that medical staff specializing in trauma care perceive several issues stemming from the absence of a multidisciplinary system for patient-centered care in Korea. There is a need to develop an effective multidisciplinary treatment system to facilitate the recovery of trauma patients.

Adapting to the Unpredictable: Companies' Strategies with Business Continuity in the Pandemic Era

  • Choongik CHOI
    • 동아시아경상학회지
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    • 제12권1호
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    • pp.23-33
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    • 2024
  • Purpose: This paper explores the nuanced approaches undertaken by private companies in formulating and implementing business continuity plans (BCPs) in response to the unprecedented challenges posed by the global COVID-19 pandemic. Research design, data, and methodology: Utilizing a mixed-methods research design, the study delves into the multifaceted strategies employed by private sector entities, ranging from risk assessment and remote work policies to supply chain diversification and employee well-being initiatives. Result: The findings contribute to a deeper understanding of the evolving landscape of business continuity planning during a pandemic, offering valuable insights for academia, industry practitioners, and policymakers. The research findings present a detailed account of how private companies have tailored their business continuity plans in response to the unique challenges posed by the pandemic. Conclusion: This academic exploration sheds light on the dynamic landscape of business continuity planning in private companies responding to the global pandemic. Insights into the effectiveness of remote work policies, supply chain diversification, employee safety measures, and financial strategies contribute to the understanding of best practices and areas requiring further attention. These recommendations aim to inform future business continuity planning efforts, enhance organizational resilience, and mitigate the impact of global health crises on private sector operations.