• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.365-371
• /
• 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.

• International Journal of Costume and Fashion
• /
• 제15권1호
• /
• pp.75-85
• /
• 2015

Due to the plethora of political, economic, and social challenges experienced on a global scale in the 21st century, students need to be concerned with more than their immediate surroundings (Johnson, 2005). When implemented in an educational setting, topics encompassing social justice may provide students with the confidence and skills to become "reflective, moral, caring, and active citizens in a troubled world" (Banks and Banks, 2009, p.5). The purpose of this article was to provide examples of undergraduate lessons focused on sweatshop conditions within three time periods of United States history that incorporate social justice into the course curriculum. By implementing social justice lessons into the curriculum, students can engage in critical reading, writing, and thinking about injustices faced by society. Girded with knowledge of past oppression within the apparel industry, students may become actively engaged in challenging social injustices in our world.

• 재무관리연구
• /
• 제14권1호
• /
• pp.249-267
• /
• 1997

1996년 법률 제정을 거쳐 1997년 1월 1일 시행된 우리나라의 예금보험제도는 고정보험료 율방식을 채택하고 있다. 국정료율방식(國定料率方式)의 예금보험제도(預金保險制度는) 보험료 산출과 행정비용 등이 적게 들고 도입 및 운영이 용이하다는 장점이 있으나, 가입 금융기관의 도덕적위험(moral hazard)을 초래한다는 중대한 단점을 동시에 가지고 있다. 도덕적위험은 은행으로 하여금 고위험, 고수익을 추구하게 하여 결과적으로 위험이 낮은 은행으로부터 높은 은행으로 부가 이전되는 효과와 높은 위험을 가진 은행에게 오히려 낮은 보험료가 부과되는 부의 왜곡현상을 초래한다. 본 논문은 이와 같은 고정보험료율제도의 단점을 극복하는 장치인 은행위험에 근거한 차등 보험료율제도 즉, 위험조정보험료율제도의 핵심이라 할 수 있는 위험조정예금보험료(RADIP)를 실증적으로 추정해 내는데 그 목적이 있다. RADIP추정은 먼저 은행위험의 측정이 필수적인데, 은행위험인 자산수익률의 표준편차는 실제적으로 산출이 불가능하다. 따라서 이를 위해 본 논문에서는 Problem-Solving FORTRAN 프로그램인 'IMSL'을 사용한다. 그리고 측정된 은행위험을 기초로 RADIP가 최종적으로 측정되며, 이는 향후 고정료율보험료방식의 우리나라 예금보험제도가 차등료율보험료방식으로 전환될 경우 각 은행의 적정 예금보험료를 산출하는 합리적 기준이 될 것으로 생각된다.

• 한국경영과학회지
• /
• 제24권2호
• /
• pp.41-51
• /
• 1999

In sole-source procurement contraction for government goods and services, the buyer (government) needs to derive the optimal actions from the contractor so the buyer can obtain the maximum utility and the contractor, or single-source supplier, is guaranteed the equivalent of a minimum level of profit. Under the assumption of risk-neutrality for both the buyer and the contractor and the buyer's unobservability of the contractor's action, it is necessary for the buyer to design a (mathematical) model to achieve the above objective. This paper considers the mathematical formulation in which two problems - moral hazard and adverse selection - are present simultaneously; furthermore, from the formulation, a GAMS (General Algebraic Modeling System) program is used for a possible buyer to obtain the optimal actions.

• 유통과학연구
• /
• 제12권9호
• /
• pp.83-93
• /
• 2014

Purpose - This study attempted to identify any influencing relationships, between the antecedent variables and the members' innovative work behavior, which were expected to influence organizational performance based on the extended theory of planned behavior (ETPB). Research design, data, and methodology - The survey was conducted on SMEs in Seoul and its metropolitan area. A total of 158 copies of effective questionnaires were used and were analyzed through correlation analysis, regression analysis, and multiple regression. Results - Self-efficacy, value, intrinsic motivation, and self-enhancing bias have been found to have a positive relationship with innovative work behavior. In addition, transformational leadership was found to moderate the existence of a statistically significant negative influence between value, intrinsic motivation, and innovative work behavior. Conclusions - The results suggest that leaders will be successful in winning members' trust through conducting their behaviors in accordance with the applicable ethical and moral standards and through their fair, transparent, and legitimate management practices with an attitude of 'taking the initiative and setting an example', and this will help solve such problems.

• 정보관리학회지
• /
• 제18권2호
• /
• pp.187-202
• /
• 2001

정보사회의 일부분인 사이버공간에서의 도덕의식결여와 일탈행위의 증가로 네티켓(netiquette)의 중요성이 점점 강조되고 있다. 이에 본 연구는 네티켓에 대한 이론적 배경을 구축하고, 사이버공간에서 나타나는 일탈행위에 대한 유형을 조사·분석하고, 이에 대한 대응방안을 제시함으로써 건전한 사이버문화와 정보사회의 정착에 일조하고자 하였다.

• International Journal of Computer Science & Network Security
• /
• 제21권5호
• /
• pp.237-242
• /
• 2021

The article deals with the problematic issues of defining information as an object of private relations. Definitions that they are intangible and non-consumable by nature, are inextricably linked to a specific material carrier are/or secured by the subject that transmits them, messages, and information that have quantitative and qualitative characteristics, and are capable of having a freight or another value, and in case of its illegal usage causing damage and moral harm.

• 경영과정보연구
• /
• 제30권2호
• /
• pp.133-159
• /
• 2011

본 연구는 중소기업들이 실행하는 다운사이징의 방식이 정리해고, 명예퇴직, 임금삭감 등의 인력감축, 고정자산과 유동자산의 축소, 조직통폐합, 기능통폐합 등의 조직재설계, 조직문화의 변화 등 매우 다양하다는 점에 주목하고, 이와같이 중소기업들이 실행하는 다양한 다운사이징 방식을 결정하는 요인을 중소제조기업들을 대상으로 분석하였다. 본 연구결과에 따르면 첫째, 중소기업의 특성에 따라 다운사이징의 방식이 달라진다는 사실을 확인하였다. 즉, 중소기업의 규모와 성장형태는 다운사이징의 방식에 유의한 영향을 미치는 반면 기업의 경영경험은 다운사이징의 방식에 큰 영향을 미치지는 않는 것으로 확인되었다. 둘째, 경영자 특성은 다운사이징 방식에 큰 영향을 미치지 않는다는 사실을 발견하였다. 이와 같은 연구결과를 통해 중소기업들은 자신들의 특성에 따라 단기적이고 즉각적인 효과를 시현할 수 있는 인력감축을 다운사이징 방식으로 선호하고 있음을 확인할 수 있었다. 그러나 이러한 인력감축과 같은 방식은 그 효과를 차치하고, 자칫 조직구성원들의 사기를 저하시키고 조직몰입도가 낮아지는 등 부작용도 야기할 수 있다. 따라서 중소기업들은 기업의 어려움을 타개하는 수단으로 조직구성원의 사기에 직접적인 영향을 미치는 다운사이징 방식보다는 중장기적인 관점에서 생산성 향상, 경영혁신 등의 방식을 도입하는 것이 바람직하다.

• Journal of Information Technology Applications and Management
• /
• 제21권3호
• /
• pp.119-133
• /
• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• 한국항해학회지
• /
• 제25권2호
• /
• pp.137-148
• /
• 2001

해상운송에 있어서 컨테이너화의 급진전한 발전으로 이전에 예상치 못했던 새로운 위험에 직면하게 되었다. 즉, 컨테이너 도난과 같은 모랄 리스크(moral risk), 컨테이너 멸실위험, 냉동컨테이너의 해동손해 등과 같은 위험이 있다. 이것은 컨테이너 운송인의 기업운영을 어렵게 하고 있다. 따라서 컨테이너의 해상운송시 발생할 수 있는 위험에 대해서 위험관리를 할 필요가 있다. 이에 본 논문에서는 위험관리 이론을 컨테이너의 해상운송위험에 적용하였으며, 위험분석방법으로서 하인리히의 도미노 이론을 도입하여 손해사례를 토대로 위험관리 기법의 선태문제에 대해서 고찰하였다. 이를 위해서 손해검정보고서를 이용하여 8개의 사례를 선별하였고, 각 사례별로 사고발생요인을 분서하여 하나의 요인을 제거함으로써 손실노출에 대비하였다. 그 결과 대부분의 사례에서 위험관리 기법 중 사후적 통제방안인 보험으로 전가가 이용되었음을 알 수 있었다.