• Journal of the Korean Society for Library and Information Science
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• v.14
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• pp.19-65
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• 1987

Library classification schedule IS based on the classification theory, principle and the system of the classification of science. It should be consisted of the basic principle of library classification which should use the library materials effectively. Continuous study and research on the each subject field of the discipline are essential for keeping up with the transformation of each learning field and the change of modern society. In this paper, I studied comparatively the sections and subsections of the management in KDC, DDC and NDC and reviewed the academic systems of each subject area in the management. I tried to compare the relationship beween the structure of library classifications and academic systems for the more specialized subsections of the management. KDC is influenced by the principle and structure of DDC, but I found that KDC is more similar to NDC than DDC in the sections and subsections of the management. Being un sufficient of subsections of KDC and NDC, they are not enough for the expansion and specialization of the subsections in the management. DDC is necessary to re-schedule for the proper expansion of 650 and 658 with reflection of the importance of that sections and academic systems. In this study, I adoped 9 sections of management, (1) Management policy (2) Administrative organization (3) Personnel (4) Office management and business information management (5) Marketing (6) Financial management (7) Production management (8) Accounting (9) International management. It would be necessary for us to study continuously about the specilized subsubsections of the management for the more professional classification.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• The Journal of Economics, Marketing and Management
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• v.3 no.1
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• Health Policy and Management
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• v.4 no.2
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• pp.111-125
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• 1994

In developing total hospital information system, large amount of time and expense are to be spent while its results are likely to lead itself to end-users' dissatisfaction. Some of the main complaints on the part of end-users come from insufficient consideration of end-users environment as well as inappropriate representation of their requirement in the system alalysis and design. This papre addresses some advantages of Essential Logical Modeling Process for better analysis and design, explaining by example the developmental process of the Patent Management and Accounting System for a tertiary care hospital. In the case, the Essential Model, suggested by McMenamin and Palmer, proved to be an effective tool for clear separation of analysis and design phase and for better communication among system developers and with end-users. The modeling process itself contributed to better program modularity as well, shown in a Structured Chart. Difficulties in learning how to identify' essential activities' for the modeling practice were experienced in the beginnins stage, which were, however, overcome by elaborating some heuristic guideling and by rdferring to necessary tools including State Transition Diagram, Control Flow Diagram, and so many. While full evaluation of the Essential Model usag remains to wait till the completion of the case project, its strengt in making clear distinction between analysis and design phase was enough to be attractive to system analysts. The model concepts are open to many further application fields, particularly such areas as business re engineering, process remodeling, office automation, and organizational restructuring.

• Journal of the Korea Safety Management & Science
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• v.14 no.1
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• pp.7-13
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• 2012

Recently, carelessness on safety management in construction sites has caused a sharper upward trend in accidents and disasters, compared to the past. Therefore, this study analyzes the causes of accidents that occurred on construction sites in the year of 2007, and proposes preventive measures. The construction industry had a heavy death rate with 279 out of 418 deaths from falls in all industrial sites, accounting for 66.7%. And the causation analysis found a particularly high incidence of temporary structure-related accidents, with falling off scaffolding as the most common cause of accidents. According to the causation analysis of fall-down accident cases, accidents induced by protrusion on construction sites are a big contributor resulting in the deaths of 312, accounting for 74.8%, which is deemed to be due to site disorderliness. And to remove floor protrusions and to secure workers' traffic line and safety, neat and thorough site arrangement is necessary. Against collision, efforts must be made to prevent equipment-pedestrian crashes on site, which necessarily requires emergency lamps, alarm bells, and safety poles and blocks to be installed, lighting systems to be improved, obstacles to be removed, site supervisors to be assigned to construction equipment works, and workers to be more intensely trained and supervised.

• Management & Information Systems Review
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• v.2
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• Journal of the Korea Computer Industry Society
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• v.2 no.10
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• pp.1355-1364
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• 2001

Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.1
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• pp.209-221
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• 2023

A significant body of prior research on performance management systems (PMSs) either explains the components and the design of the systems or investigates the link between particular system/s and organizational functions, capabilities, or performance. In contrast, this study investigates the comprehensive use of PMSs and relates them to corporate financial and non-financial performance. Further, this study examines whether the association between PMSs and performance varies between industries or is moderated by the size of the company. Data was collected using a questionnaire that was sent to companies from different industries operating in Riyadh province, where the most important businesses in Saudi Arabia are located. A total of 152 usable responses were received. The results of this study revealed that companies use a variety of PMSs at a balanced level. The extent of each category of PMS use is associated with the extent of other PMS categories' use. However, the larger the company, the more PMSs it uses. Importantly, the results showed a positive and significant association between PMSs' extent of use and both financial and non-financial performance. This association was minimally moderated by the company size and industry for specific categories of PMSs and performance.

• Journal of Information Technology Applications and Management
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• v.13 no.1
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• pp.149-166
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• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.