• 제목/요약/키워드: Non-financial Information

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The Effects of Certification and Listing of Information Security Service Company on Financial Performance (정보보호 전문서비스 기업의 인증 및 상장여부가 재무적 성과에 미치는 영향)

  • Shin, Hyun Min;Kim, Injai
    • Knowledge Management Research
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    • v.21 no.3
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    • pp.197-213
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    • 2020
  • This study analyzed the impact of information security service company certification on financial performance. The purpose of this study was to analyze the effect of the "Information Security Service Certification Company" system from a financial point of view for information security service certified & non-certified companies, and listed & unlisted companies. From a financial point of view, performance analysis was conducted using two-way ANOVA on sales, operating profit, and profit rate. This study verified whether there is a difference in management performance between an information security service certified company and an uncertified company. In the financial performance indicators of sales, operating profit, and profit rate, the information security service certification system showed an impact on financial performance because the information security service certification company showed better management performance than the uncertified company. The implications of this study are that the empirical performance analysis from the financial point of view of the information security service certified company system can be used as a basis for negative regulatory policies to revitalize the information security industry in the future, contributing to the growth of information security companies with excellent growth potential.

The Effects of Business strategy on Business performance -IT applicability with parameter and regulation effect- (경영전략이 경영성과에 미치는 영향 -정보기술 활용도를 매개와 조절효과 중심으로-)

  • Kong, Seok-Jin;Yang, Hae-Sool
    • Journal of Digital Convergence
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    • v.12 no.1
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    • pp.177-192
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    • 2014
  • In this study, To identify the member of an organization can be affected use of information technology and support of information technology how business strategy affected business performance. Also, This study is considered to be the epitome of corporate strategy in the Miles & Snow of the 'adaptation strategy' and Michael E. Porter of the 'fundamental competitive strategy' at the same time, by applying the existing business management strategy that can be applied to target compared to the type of management performance measures are presented for the purpose. the results of the study can be summarized as follows. First, Business strategies affect the financial performance for the hypothesis that Miles & Snow of the 'adaptation strategy' honor type of defensive strategy and financial performance and strategy management and positive impact on non-financial performance was found. Second, Management strategies affect the financial performance for the hypothesis that Michael E. Porter of the 'fundamental competitive strategies' overall cost leadership strategy and differentiation strategy of management and financial performance and non-financial performance was found to positively impact. Also, Business performance management strategy significantly positive affect, Business strategies with the characteristics of the relationship between management and Information technology utilization showed that the moderating effects.

Balanced Scorecard using System Dynamics for Evaluating IT Investment (IT 투자 평가를 위한 시스템 다이나믹스를 활용한 밸런스스코어카드)

  • Baek, Sung-Won;Ju, Jung-Eun;Koo, Sang-Hoe
    • Journal of Intelligence and Information Systems
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    • v.14 no.1
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    • pp.19-34
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    • 2008
  • IT investment is usually very costly and takes a long time to get the results out of investment. However, most of currently available evaluation methods for IT investment are based upon short-term effects, hence their results are not fully trustworthy. In addition, those methods commonly consider only financial aspects such as ROI. For more reliable evaluation, it is necessary to consider non-financial factors such as system utilization, customer satisfaction, public relations, and so on, as well as financial factors. In this research, we propose an evaluation method that can evaluate both financial and non-financial aspects on a long-term base. For this purpose, we employed the research results developed in System dynamics and Balanced scorecard. System dynamics is useful in analyzing long term behavior of a given system, and Balanced scorecard is useful for evaluating both financial and non-financial aspects. We demonstrated the usefulness of our method by applying it to the evaluation of RFID (Radio Frequency Identification) investment in a distribution and retail industry. From this application, we found that RFID investment may not be rewarding in the short term, but is sure to be returning the income relative to its investment in the long run.

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Decision Making Model for Selecting Financial Company Server Privilege Account Operations (금융회사 서버 Privilege 계정 운영방식 결정 모델)

  • Lee, Suk-Won;Lee, Kyung-Ho
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.25 no.6
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    • pp.1607-1620
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    • 2015
  • The server privilege account must be operated through law and regulation. However, due to regulation non-compliance and inadequate operation on financial company server privilege, an incident that every server data being deleted by hacker occur which is later being named as 'NH Bank Cyber Attack'. In this paper, the current operation status on financial company privilege accounts is being analysed to elicit problems and improvement. From the analysis, important evaluation factors will be also selected and applied generating the decision making model for financial company server privilege account operation. The evaluation factor deducted from privilege account status analysis will be used to present and verify the decision making model and formula through AHP(Analytic Hierarchy process).

A Study on the Effect of Customer Integration and Market Orientation on the Uncertainty and Flexibility of Supply Chain and Management (고객통합과 시장 지향성이 공급사슬 불확실성과 유연성 및 경영성과에 미치는 영향에 관한 연구)

  • Jung, He-Kyung;Boo, Jeman
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.43 no.4
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    • pp.178-189
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    • 2020
  • The purpose of this study was to analyze structural relationships with regard to the effect of customer integration, which is a type of integration in the supply chain, and market orientation of supply chain on the resulting change in the supply chain and management performance. The results of analysis in this study are as follows: First, customer integration and market orientation had a positive effect on reducing the flexibility and uncertainty of SCM. The decreased flexibility and uncertainty of SCM had a positive effect on non-financial performance, which also had a positive effect on financial performance. Second, customer integration and market orientation had a positive effect on financial and non-financial performance indirectly by decreasing the flexibility and uncertainty of SCM. Third, the effect of customer integration and uncertainty of SCM on the flexibility of SCM changed depending on the position in the supply chain; the effect was larger in the distribution group. The implications based on the analysis results are as follows: It is expected that the ability to deal with market changes in the overall supply chain is improved by laying the foundation for cooperation through establishing information infrastructure, including sharing information with trade partners and integrating systems, and implementing customer integration based on these achievements. It is also necessary to consider the business types and characteristics of individual companies in establishing information infrastructure.

A Study on the Effect of Quality Management Activities on Business Performance -Focused on Manufacturing Companies in Kazakhstan- (품질경영활동이 경영성과에 미치는 영향에 관한 연구 -카자흐스탄 제조기업을 대상으로-)

  • Gulnur, Shatekova;Lee, Jae-Ha
    • Journal of Convergence for Information Technology
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    • v.12 no.5
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    • pp.256-270
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    • 2022
  • This paper examined whether quality management(QM) positively impacts Kazakh companies' business performance (financial and non-financial performance). As a result of testing ten hypotheses based on the research model for 287 companies in Almaty, only eight hypotheses were supported. Top management leadership was identified as a critical factor that positively affected financial performance, and customer-centered thinking is strongly related to non-financial performance. Employee participation and quality information analysis factors also positively affected business performance, but their influence was lower than top management leadership and customer-centered thinking factors. Finally, the supplier management factor did not significantly affect business performance, and the two related hypotheses were not supported. These results are presumed to be due to the characteristics of the target companies, such as oil and raw material manufacturing and construction, rather than high-quality finished products.

A Comparative Analysis of Balanced Scorecard Performance Measures Based on Business Strategy (기업 전략에 따른 균형성과표 성과지표 비교분석)

  • Sohn, Myung-Ho;Kim, Jae-Gu;You, Tae-Woo;Rhim, Ho-Sun;Lee, Hee-Seok
    • Asia pacific journal of information systems
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    • v.13 no.1
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    • pp.1-22
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    • 2003
  • This study describes how the weights of performance measures varies depending on business strategy types, such as defenders, prospectors, analyzers, and reactors. A Balanced Scorecard has been widely used for measuring a corporate performance to incorporate financial and non-financial measures simultaneously. Because such performance measurements are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Our test results demonstrate that the weights of the business performance measures differ in the four perspectives-financial, customer, internal process, and learning and growth. Furthermore, there is evidence that the weights of performance measures vary depending on business strategy. Our study results can be used for enhancing the quality of performance measurement systems.

An Analysis of Financial Ration for the Profitability in the Hotel Industry (호텔기업의 재무비율과 수익성간의 관계)

  • Park Tae Su;Lee Sang Geon
    • Journal of Applied Tourism Food and Beverage Management and Research
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    • v.15 no.1
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    • pp.81-97
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    • 2004
  • The purpose of this study is to suggest management information through the analysis of relationships between financial characteristics and financial performance to the owners and managers of super deluxe hotels in Korea. The data of super deluxe hotels were collected by the electronic F/S announcement system. Forty-two hotels, which have financial statements for the previous three consecutive years were chosen as the sample of analysis. Return on total assets and times interest earned, asset turnover, current ratio of the super deluxe hotels are correlated. Return on total assets and asset turnover, sales growth rate, times interest earned are also correlated. And productivity and asset turnover of chain hotels are correlated. Based on this study, it can be concluded that chain hotels are maily correlated with growth ratio and activity ratio. Otherwise non-chain hotels are mainly correlated with current ratio and safety ratio.

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Non face-to-face News Articles Keyword Using Topic Modeling (토픽모델링을 이용한 비대면 신문 기사 키워드 분석)

  • Shin, Ari;Hwangbo, Jun Kwon
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.26 no.11
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    • pp.1751-1754
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    • 2022
  • The news articles collected with keyword "non face-to-face" were analyzed through topic modeling applied with LDA algorithm. In this study, collected articles were divided into two periods, period 1(the beginning of COVID-19 spread) and period 2(the end of COVID-19 spread), according to issued date of the articles. The articles of period 1 showed support for non-face-to-face treatment, smart library, the beginning of the online financial era, non-face-to-face entrance exam and employment, stock investment for main topic words. And the articles of period 2 showed conversion to non face-to-face classes, increasing unmanned stores, online finance, education industry, home treatment for main topic words. Also, further issues were discussed through visualization of topic words. These results provide evidence that education and unmanned business in non-face-to-face industries are growing.

Information as An Object of Legal Regulation in Ukraine

  • Iasechko, Svitlana;Ivanovska, Alla;Gudz, Tetyana;Marchuk, Mykola;Venglinskyi, Oleksandr;Tokar, Alla
    • International Journal of Computer Science & Network Security
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    • v.21 no.5
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    • pp.237-242
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    • 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.