• 한국콘텐츠학회논문지
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• 제19권12호
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• pp.68-83
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• 2019

건설폐기물 기업의 중간처분업 특성은 이익조정의 여지가 큰 기업에서는 재무적 특성과 이익조정 간의 관계에서 이익조정 유인을 촉진하는 요인으로 작용하기 때문에 부정적 영향을 미칠 가능성이 크다. 이에 본 연구에서는 국내 건설폐기물 기업을 대상으로 중간처분업 특성을 고려하여 재무적 특성과 이익조정 간의 관계를 실증적으로 검증하고자 하였다. 분석결과, 건설폐기물 기업의 사업규모가 클수록, 매출채권회수기간이 긴 기업일수록 실물활동에 의한 이익의 상향조정 의도가 강하게 나타났다. 건설폐기물 기업의 영업활동 현금창출능력이 부족할수록, 에비타마진율과 영업이익률의 차이가 산업평균비율의 차이보다 낮은 기업일수록 재량적 발생액과 실물활동에 의한 이익조정이 더욱 크게 나타났다. 이러한 재무적 특성과 이익조정 간의 유의한 관계는 중간 처분업의 특성인 수주능력, 중간처리능력, 보관능력 등에 따라 그 능력이 우수한 기업 및 열악한 기업별로 다른 행태를 보였다. 본 연구는 회계분야에서 연구되고 있는 재무적 특성과 이익조정 간의 관계에 대하여 건설폐기물산업으로 그 범위를 확대하였으며, 건설폐기물 기업의 이익조정이 재무적 특성에 따라 중간처분업의 고유한 특성을 반영하여 차별적으로 실행되고 있다는 실증결과를 제시하였다는 점에서 의미가 있다.

• Journal of Information Processing Systems
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• 제16권2호
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• pp.377-393
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• 2020

Freight management systems require a new business model for rapid decision making to improve their business processes by dynamically analyzing the previous experience data. Moreover, the amount of data generated by daily business activities to be analyzed for making better decisions is enormous. Online-to-offline or offline-to-online (O2O) is an electronic commerce (e-commerce) model used to combine the online and physical services. Data analysis is usually performed offline. In the present paper, to extend its benefits to online and to efficiently apply the big data analysis to the freight management system, we suggested a system architecture based on O2O services. We analyzed and extracted the useful knowledge from the real-time freight data for the period 2014-2017 aiming at further business development. The proposed system was deemed useful for truck management companies as it allowed dynamically obtaining the big data analysis results based on O2O services, which were used to optimize logistic freight, improve customer services, predict customer expectation, reduce costs and overhead by improving profit margins, and perform load balancing.

• 통상정보연구
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• 제8권1호
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• pp.417-435
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• 2006

A Systematic Wealth Management Framework (SWMF) was developed as a private banking management tool to enable more integrative personal finance management of personal wealth. It is a reference model that provides an unified framework for development, operation, and management and makes provision for personal financial services in today's complex financial environment. This study suggested some practical results from banks and insurance companies that have established SWMF as the differentiation business strategy for wealthy customers. The focus of this manuscript is on capturing the methodological approach most financial institutions in Korea adopted to execute new e-finance planning and implementation based on the SWMF. The alignment between the wealth management business goals and information system architecture at an organization constitutes the main theoretical basis of the study. Relevant discussions are made on the wealth management framework as a general business model for financial industry, on the functional relationship between new information systems and business organizations. Finally, lessons learned from the SWMF implementation are discussed.

• 한국IT서비스학회지
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• 제14권1호
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• pp.85-98
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• 2015

As we enter the technology and knowledge-intensive era, standardization has become a key element to increase the sustainability of companies. However, standardization activities have not been proceeded well due to lack of relevant information, financial and human resources and complexity of the authentication process. Thus, in this paper, we analyze the effect of understanding the internal and external standard trends surrounding companies and recognizing the difficulties of standardization process on the needs of standard/standardization education. We suggest an experiment model and associated variables for analysis based on the previous studies. The analysis results from 1,000 companies that belong to telecommunication industry and electrical and electronics industry showed positive relationships among these three variables. Furthermore, we propose major policy directions for increasing standardization effect.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2017년도 춘계학술대회
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• pp.747-749
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• 2017

악성코드 감염, 외부침입 등으로 인한 금융회사의 고객정보 유출, 기타 금융사고 발생에 대한 위험으로부터 금융거래를 보호하기 위해 금융위원회에서는 "금융전산 보안강화 종합대책"에서 업무망과 인터넷망 분리에 의한 안전한 금융거래와 고객정보 보호대책의 가이드라인을 제시하고 금융전산망 분리를 의무화시켰다. 이에 각 금융회사는 회사별 IT전산 환경에 맞는 물리적, 논리적 망분리 방법을 선택하여 망분리 시스템을 구축하고 있다. 본 논문은 전통적 범용장비의 구성과 최근 발전중인 가상화 기술 중 하나인 Hyper Converged를 통한 통합형 HCI(Hyper Converged Infrastructure) 방식에 대한 비교 및 사례 연구로 논리적 망분리 구축을 위한 효율적인 인프라 구성 방안을 제시한다.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2014년도 추계학술대회
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• pp.67-70
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• 2014

최근 금융권의 주요 이슈는 보안이었고 앞으로도 보안을 더욱 강조 될 것이다. 2013년 3월20일 전산 대란, 6월 25일 사이버테러 등으로 금융 당국은 '금융전산 보안 대책' 발표와 2014년에 카드사 및 통신사 고객정보 유출 사고로 인해 '고객정보 유출방지 대책'을 공표하였고 당국은 매년 금융기관의 정보보호 실태 점검'을 실시하여 금융거래의 안정성 확보와 고객의 재산과 정보를 보호하는데 노력하고 있다. 본 연구는 IT 시스템 관리자가 보안 강화를 위한 필요 사항에 대해 본론에서 전산 시스템기기 서비스 보안, 데이터 운영서비스 보안, 보안 관제 서비스 운영, 전산 시스템 운영 관리의 보안 사항에 대해 기술하여 정보보호를 위한 업무 운영에 도움이 됐으면 한다.

• 한국전자거래학회지
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• 제3권1호
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• pp.155-173
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• 1998

In this paper we present the development of internet banking and its impact on financial market. The internet banking has been introduced since 1990s, from which customers could obtain most financial services over internet, and will replace with the traditional banks. According to a survey, most of bankers agree that internet will play an important role in banking industry. The internet banking has an enormous impact on the transfer system and banking industry. The transfer system is divided into two-large-value transfer system and small-value transfer system, depending on the size of its transfer amount. The internet banking will enhance the transfer system, especially small-value transfer system. It will reduce the time lag between transaction of service and its payment. However, a congestion or a blockage in a part of network might stop the financial service all over the network, which is called "computer risk". As internet banking develops, banks have incentives to reduce their branches and have to compete with information-business companies which can offer financial EDI.

• International Journal of Computer Science & Network Security
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• 제22권10호
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• pp.389-399
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• 2022

This study aims to investigate and analyze the impact of the COVID-19 pandemic on the adopt electronic services in education sector in Jordan, where the COVID-19 pandemic has left huge threats in terms of health and led to a significant decrease in economic output and a rise in unemployment. This study also aims to know the steps taken by the Jordanian governments and higher education ministry and universities to overcome this crisis and mitigate the economic and financial impacts that would enhance the resilience of the education sector. To achieve the goal of the study, both methods of deductive and inductive analysis were used, which helped us to systematically consider the economic and other consequences of the COVID-19 pandemic, such as statistical analyses and other tools that helped us in this study. The results of this study, showed that the COVID-19 pandemic led to a significant increase in adopt electronic services in education sector in Jordan, and decline in economic growth, a significant rise in unemployment, an increase in market instability, and a decrease in the financial position of companies. The recommendations concluded that Jordan should begin to change its policies according to the new data, and take Measures to advance the education sector by relay on electronic services and directing investment in education sector through saving policies and infrastructure equipment in parallel with the population boom in Jordan.

• 디지털융복합연구
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• 제20권1호
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• pp.119-127
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• 2022

본 연구는 2018년 금융위원회의 금융회사 지배구조 개선 방안 중 고액 연봉자 보수공시 강화 효과를 분석하기 위하여 2015년부터 2020년까지 우리나라 금융회사를 대상으로 보상체계와 경영성과, 그리고 지배구조 개선에 관한 실증분석을 수행하였다. 실증분석 결과, 2018년 이후의 금융회사가 임직원보상괴리도와 대주주지분율은 감소하고, 주식성과 및 외국인지분율은 증가하는 것으로 나타났다. 본 연구는 경영진 보수에 대해 공개하고, 그 적정성에 관하여 주주들이 투표를 통해 확인할 수 있도록 하는, 이른바 Say on pay의 적용 효과를 검증한 첫 번째 국내연구라는 점에 가장 큰 공헌점이 있다. 외국의 Say on pay 제도는 기업 보상 체계를 더욱 엄격하게 조정하도록 하면서 기존 대기업의 보수지급 관행을 변화시켰다. 따라서 보수 공시제도의 긍정적인 효과를 반영한 금융위원회의 금융회사 지배구조 개선방안이 실효성을 거두었는지 실증 분석하였다는 점에서 의의가 있다. 또한 경영진의 과도한 보상을 통제하기 위한 수단으로서의 Say on pay의 효과에 집중한 점에서 최근 ESG경영과 지배구조 개선방안에 관한 학술적 공헌점도 제공한다.

• 한국환경복원기술학회지
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• 제27권1호
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• pp.55-70
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• 2024

The loss of biodiversity poses a significant threat not only to business sustainability and investment risk but also to societal well-being. Nature serves as a crucial driver for long-term business viability and economic prosperity. The Task Force on Nature-related Financial Disclosures (TNFD), established in September 2023, mandates that companies assess and disclose their impacts on nature. Despite this, many businesses lack a full understanding of their reliance on and impact upon natural capital and ecosystem services, leading to insufficient disclosures. This study evaluates the applicability of TNFD's assessment methodologies and indicators within a domestic context, highlighting the condition of nature and ecosystem services, and exploring potential synergies with national biodiversity policies. Our analysis suggests that TNFD necessitates a unique approach to the spatial and temporal data and methodologies traditionally employed in environmental impact assessments. This includes assessing the reciprocal influences of corporate activities on natural capital and ecosystem services via the LEAP framework. Moreover, in industries where the choice of specific indicators depends on unique sectoral traits, developing a standardized strategy for data and assessment indicators-adapted to local conditions-is crucial due to the variability in the availability of assessment tools and data. The proactive engagement of the private sector in ecosystem restoration projects is particularly promising for contributing towards national biodiversity objectives. Although TNFD is in its nascent phase, its global adoption by numerous companies signifies its potential impact. Successful implementation of TNFD is anticipated to deepen businesses' and financial institutions' understanding of natural capital and ecosystem services, thereby reinforcing their commitment to sustainable development.