• 제목/요약/키워드: Financial Perspectives

검색결과 214건 처리시간 0.023초

A study on the application of legal design methodology for commercialization of security tokens

  • Sangyub Han;Hokyoung Ryu
    • 한국컴퓨터정보학회논문지
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    • 제29권7호
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    • pp.117-128
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    • 2024
  • 본 연구에서는 블록체인 및 분산원장 기술에 기반한 새로운 상품인 토큰 증권에 대한 사업화와 관련하여 시장 및 법제도화의 불확실성이 높은 상황에서 활용 가능한 리걸 디자인 기법을 통해 우선순위 과제를 도출하는 과정을 제안하였다. 토큰 증권의 발행 및 유통을 위해 혁신금융서비스 (금융규제 샌드박스)를 신청한 참여자들을 대상으로 리걸 디자인 워크샵을 진행하여 각자의 이해관계를 조율하고 법적, 기술적 측면을 감안한 준비 사항들을 논의하여 향후 추진 과제들에 대한 우선순위 도출이 가능한지 검증하였다. 리걸 디자인 기법은 불확실한 환경에서 이해관계자들이 상호간 이해증진에 기반하여 입장 차이와 이견을 확인하고 조정하여 최대한 합의된 방향을 도출하게 해주는데 주요 단계들로는 상호 공감 과정인 'Family Therapy', 문제 정의를 위한 'N whys', 그리고 문제 해결을 위한 발상 단계인 'Speculative Scenario Design'으로 구성되고 이는 사용자 중심의 사고방식에 기반한 디자인 씽킹과 구별되는 특징이다. 리걸 디자인 기법 특성상 다양한 이해관계자들이 참여하고 상호간 대립 의견에 대한 조율이 필요할 수 있는데 리걸 디자인 워크샵 준비 및 진행에 있어서 퍼실리테이터 (Facilitator)의 역할이 중요한 대목이다.

섬유(纖維)패션산업(産業)의 공급(供給)사슬관리(管理) (Supply Chain Management of Textile Fashion Industry)

  • 신상수
    • 패션비즈니스
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    • 제11권4호
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    • pp.221-231
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    • 2007
  • SCM system is required inter-industrial cooperation as well as inter-organizational cooperation. It means not only standardization of inter-organization but also standardization of inter-industry. SCM makes possible one circulation from fiber to retail industry in the respects of information and product flows. QR is the SCM of textile apparel industry, which satisfy customer need with least cost and maximum profit. Customer-oriented supply chain system focused on information sharing, cost reduction, inventory control, lead time reduction, quick response on customer demand. How we can measure the performance of successful SCM is issued on the approach of Balanced Scorecard which evaluates 4 perspectives such as customer perspective, internal business perspective, financial perspective, and innovation and learning perspective. This can project the blueprint of textile fashion business to right direction with vision.

균형점수표(BSC)를 이용한 EIS 사용자의 정보요구분석 - 우리나라 중소제조업체를 중심으로 - (An Application of Balanced Scorecard to EIS User Information Requirements Analysis - Small and Medium Manufacturers in Korea -)

  • 이정환;강신철
    • Asia pacific journal of information systems
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    • 제11권1호
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    • pp.155-173
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    • 2001
  • Assessing user information requirements is one of the most important issues in building Executive Information Systems. Application of the Balanced Score Card method as a tool for strategic planning and performance measurement has been increasing recently in various fields. However there has been meager attempt to apply the method to user requirement analysis, in particular, for small and medium sized companies. This study surveyed 79 executives of small and medium sized companies in Korea. The study founds the applicability of BSC for analyzing user requirements of EIS, in terms of financial, customer, internal process, learning and growth perspectives. The paper also suggested several guidelines for using BSC to improve user satisfaction to the practitioners who are operating or planning to build EIS in the small and medium sized companies.

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병원의 수익성 관리개선을 위한 의료이익계획모형 및 혁신.합리화전략 개발연구 (Medical Profit Planning Model and Innovative Strategies to Improve Profitability Management in Hospitals)

  • 황인경
    • 한국병원경영학회지
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    • 제1권1호
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    • pp.83-107
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    • 1996
  • This study discusses how to rationalize or innovate the managerial practice of the profitability-deteriorated hospitals in Korea, and attempts to suggest proper planning models and strategies to reorient them. For these purposes, the hospitals' financial indicators were analysed, the process of profit planning were reviewed, and strategic assessment were made, using relevant data. The analysis shows that failures both in proper capital investment to fixed assests and in effective containment of operating costs have been causing the worsening of profitability. For the improvement of the profitability management, seven procedural and behavioral strategies were suggested from the innovative and rationalizing perspectives, together with necessary prerequisite conditions to be equipped with for their implementation. This study concludes that the top management should attempt the changs on their own initiative.

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The Effect of Consumers' Loss Aversion on Pioneering Advantage

  • Won, Eu-Gene J.S.
    • Management Science and Financial Engineering
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    • 제17권1호
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    • pp.1-18
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    • 2011
  • The present study provides a theoretical investigation on pioneering advantage based on reference dependence and loss aversion effect under prospect theory (Kahneman and Tversky, 1979). Behavioral explanations for pioneering advantage are provided from two different perspectives: one based on the prototypicality and the other on the utility uncertainty of the option. A pioneer brand creates the product category and makes a strong impression in customers' mind, and thus becomes the most representative or prototypical option of the category. In addition, the pioneer brand becomes the first option to be experienced by the majority of consumers in the product category, thus has the lowest level of utility uncertainty compared with the late movers. This study integrates the previous accounts for pioneering advantage by showing that consumers have higher preferences for the most prototypical and the least uncertain option based on loss aversion and reference dependence effect. This study suggests that firms should carefully analyze the consumers' loss aversion and perceived uncertainty and prototypicality of their products in order to develop effective market entry strategies.

자원역량 관점에서 중소기업의 e-비즈니스 구현 영향요인에 관한 탐색적 연구 (An exploratory study of e-business systems implementation in Korean small business as a resource based perspectives)

  • 윤중현
    • 경영과정보연구
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    • 제24권
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    • pp.25-44
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    • 2008
  • Small business have very different characteristics from large business; notable, small business suffer from resource and capacity poverty. Without knowing the relative importance of limited resources and capacity in small business, it have limited practical contribution to e-business implementation success. This paper develops an exploratory resource-based model of e-business implementation for small business with 42 sample companies. The results show that three types of resource factors; IS/IT vender supports, the level of IS/IT knowledge, and financial support. The implication for research is that the resource-based view of the firm and the test an exploratory framework of resource factors are useful theories to ground future work on e-business implementation in small business.

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이동통신시장의 상호접속정산제도 개선 방안: Bill & Keep과 CPNP의 비교 (An Alternative to Improve the Interconnection Arrangement of Mobile Communications Market: A Comparison between Bill & Keep vs. Calling Party's Network Pay Method)

  • 김문수
    • 한국통신학회논문지
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    • 제36권3B호
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    • pp.231-239
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    • 2011
  • 유럽의 이동통신선진국들을 중심으로 Bill & Keep이 CPNP방식에 비해서 사회후생 차원에서 그리고 공정경쟁의 활성화 차원에서 보다 우월하다는 최근의 연구들을 이론적인 측면과 실증적인 측면에서 고찰하고, 국내 이동통신시장에서의 서비스 및 수요 변화 등을 고려하여 현행 상호접속정산제도가 향후 Bill & Keep으로의 변화 필요성을 분석하여 정책적 시사점을 논의한다.

선진국의 보완대체의료 정책의 함의 (The Implication of the Policy on Traditional and Complementary and Alternative Medicine in Developed Countries)

  • 한동운
    • 대한예방한의학회지
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    • 제12권3호
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    • pp.141-155
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    • 2008
  • Traditional, complementary, and alternative medicine(CAM) constitutes a major source of health care in developing countries. Its therapies, products and practices are increasing used in industrialized countries, typically by around 50% of the population. However, controls on the provider of CAM services and supply and promotion of complementary medicines are weak in these countries. These trends evoke important public health questions relating to benefits and detriments, safety and quality from medical, financial, and social perspectives. In the western counties, investment in research is increasing, and some guideline is now available for ensuring their quality, efficacy, and safety according to the criteria of evidence-based medicine as legally demanded. National policies and legislation are being developed in many countries and often include partnerships between biomedical and traditional health practitioners. The purposes of the study were to review the policies on CAM, to examine the responses of the government to cope with use of CAM in industrialized countries. Lastly, some implications and recommendation are suggested.

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국가적 관점에서 본 전력수요관리 심사모델에 관한 연구 (A Study on DSM Screening Model in Nation-wide Perspective)

  • 유지상;박종성;장승찬;김정훈
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 1996년도 하계학술대회 논문집 B
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    • pp.781-783
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    • 1996
  • An important purpose of screening DSM(Demand Side Management) programs is to determine which programs or technologies seem to be moot worthy of further development, given the characteristics of the particular utility system. Complication found in screening DSM technologies is the consideration of costs and benefits from several perspectives : the utility, society, participants, free riders and nonparticipants. In this paper, a nation-wide DSM screening model is presented using a rigorous mathematical formulation on the financial basis and the concept of marginal coots considering all affected parties inside the nation is fully exploited.

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A Case Study on the Performance Evaluation of a Not-for-Profit Organization by the Balanced Scorecard Perspectives: Focused on the Korea Shipping Association

  • Pai, Hoo-Seok;Shin, Yong-John
    • 한국항해항만학회지
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    • 제35권2호
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    • pp.179-185
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    • 2011
  • This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.