• 유통과학연구
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• 제14권1호
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• pp.29-38
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• 2016

Purpose - The purpose of paper is to review and look into the process of port development of each country, and compare with their system of port management. Research design, data and methodology - The methods to be taken is to examine a process of port development in terms of historic and regulated point of views, and each country's port is compared with various port models. Results - China has evolved of port governance into 3 stages, which has lead to almost liberalized port management system in process of privatization slogan. Japan has three stages of port development, and key commitments have been done by local government, rather than national one. Korea has also several stages of port reforms, and national government has been deeply involved in port industry, as well as regional government and port authority in certain areas. Conclusions - whatever port management system each countries has taken, it eventually aims to port productivity in country's port. To adopt most proper port management system may be answer for country to cope with environmental changes around port industry.

• 동아시아경상학회지
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• 제10권3호
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• pp.41-50
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• 2022

Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.305-316
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• 2020

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities'income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

• 한국전자거래학회지
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• 제21권2호
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• pp.23-46
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• 2016

인터넷을 통한 개방적 협업의 가치가 사회 경제적으로 증가하고 있는 가운데, 오픈소스 소프트웨어 개발 프로젝트의 성공적인 운영의 중요성 또한 증가하였다. 기존의 연구들이 프로젝트 성과에 영향을 미치는 다양한 요인들을 검증하였으나 프로젝트 운영자가 프로젝트 성과에 어떤 영향을 미치는지에 대한 연구는 한정적이다. 따라서 본 연구는 운영자의 특성을 개인의 특성과 운영 방식의 특성으로 나누어 인상형성 및 사회적 자본 이론을 중심으로 그 영향을 검증하였다. 이를 위하여 대표적인 오픈소스 소프트웨어 개발 플랫폼인 깃허브(Github)에서 611개의 리퍼지토리(Repository)와 리퍼지토리 운영자의 데이터를 수집하였으며, 사회 연결망분석을 통해 각 리퍼지토리의 지식공유 네트워크를 구축하였다. 위계적 회귀분석을 통해 프로젝트 성과에 영향을 미치는 명시적 리더의 특성을 분석한 결과, 운영자가 개인의 정보를 많이 공개하여 신뢰성을 확보하고자 노력하거나, 적극적으로 팔로잉을 하여 외부 개발자에 대한 관심이 높거나, 지식공유 네트워크에서 중심적인 역할을 할 경우 성과에 긍정적인 영향을 주는 것으로 나타났다. 반면, 코드의 수용비율이 높거나, 깃허브 내에서 전문가로 인지되어 있을 경우 오히려 성과가 낮은 것으로 나타났다. 본 연구는 향후 오픈소스 소프트웨어뿐만 아니라 다양한 형태의 개방적 협업의 성공적 운영을 위한 운영자 가이드라인으로 활용될 수 있을 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.317-328
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• 2021

This study aims to determine the factors that affect dividends initiation by initial public offering firms in Malaysia. The ownership structure is examined from a corporate governance theoretical perspective in order to evaluate the impacts of managerial, institutional, and family ownership on the dividend's initiation decision of IPO firms. This study employs a quantitative pooled cross-section of 372 Malaysian IPO companies active during the period of 2002-2013. The number of firms that went public each year varies, thus the pooled cross-section data takes place in this case rather than the panel data. The logistic model was employed to test the proposed hypotheses. The results revealed that the presence of institutional investors in the ownership structure make it more likely for IPO firms to initiate dividends. On the contrary, the presence of a family ownership structure in IPO companies as the controlling shareholder makes these companies less probable to initiate dividends. Managerial ownership was found to have no effect on the decision of initiating dividends by IPO firms. The findings of this study suggest that the existence of institutional and family ownerships are agency cost mitigators, as these ownership types could prompt IPOs firms to initiate dividends to overcome the agency conflicts.

• 한국비블리아학회지
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• 제33권4호
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• pp.229-247
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• 2022

오픈 사이언스의 일환으로 정부는 국가 연구데이터 공유 및 활용 전략을 채택하고, 국가 차원의 거버넌스 체제를 구성하여 연구기관이 이행하도록 정책을 추진하고 있다. 연구데이터 관리를 위한 정책이 학계를 중심으로 수행되고 있지만 선진국에 비해 미흡한 실정이며 이 마저도 현장에 도입하기에는 연구자의 인식도 부족한 현실이다. 본 연구의 목적은 학문분야별 연구자의 연구데이터 관리 현황을 파악하기 위함이다. 학문분야는 문헌정보학, 통계학, 생태학 및 한국음악학을 포함한 4개 분야로 구성하였으며 데이터 관리 현황은 설문조사를 통해 파악하였다. 연구데이터 관리 현황은 연구데이터 생산, 공유 및 관리, 저장, 보존 및 재사용 관점에서 분석하였다. 연구 결과, 데이터 저장을 제외하고 데이터 생산, 데이터 공유 및 관리, 데이터 보존 및 데이터 재사용의 경우 학문 분야별로 차이가 있는 것으로 파악되었다.

• 유통과학연구
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• 제17권2호
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• pp.5-11
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• 2019

Purpose - This paper examines how corporate social responsibility of the Korean retail industry affects the degree of asymmetric information. Recent theories predict that a firm's active engagement in socially responsible activities lowers the degree of asymmetric information of the firm. Research design, data, and methodology - This paper uses the sum of environmental and social scores (ES), published by the Korean Corporate Governance Service in order to proxy the degree of socially responsible management practices of Korean retail firms. This paper uses the ordinary least square method to investigate the above predictions. The publicly traded Korea retail firms listed in the Korean Exchange are analyzed from 2011 to 2016. To measure the degree of asymmetric information, this paper adopts the analyst dispersion and price impact measures. Results - This paper shows that the ES score has significantly positive relationships with these two measures of information asymmetry. The environmental score seems to increase the analyst dispersion measure and the social score appears to raise the price impact measure mores significantly. Conclusions - The results do not support the prior theory expecting a negative relationship between corporate social responsibility and the degree of asymmetric information. Environmental and social scores are found to affect the measures of information asymmetry differently.

• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1171-1180
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• 2021

This study aims to investigate the impact of the multimarket contract on risk-adjusted profitability. Risk-adjusted profitability is measured in terms of risk-adjusted return on assets. This study employs dynamic panel data of 27 commercial banks in Vietnam using the GMM estimator to test the multimarket contact hypothesis in the Vietnamese banking sector. The results show that there is a negative impact of multimarket contact on the profitability of banks. Multimarket contact, deposit to asset ratio, non-interest income to total income, GDP growth rate, Worldwide Governance Indicator (WGI), and operating cost to assets are the major determinants of risk-adjusted profitability of commercial banks. Our main findings show that Vietnamese banks' focus to increase the multimarket contact may lead to lower profitability and there is evidence that supports theory predictions, since the average number of contacts among banks, bank size, and capitalization are positively related to risk-adjusted profitability. The study has policy implications for commercial banks in that they should not only focus on interest as a source of income and diversify their income source from non-interest income as well since it helps to improve risk-adjusted profitability for them.

• 정보화정책
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• 제30권4호
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• pp.113-137
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• 2023

본 연구는 플랫폼 정부의 개념이 다양하게 인지되고 있는 상황에서, 플랫폼 정부의 유형화를 수행하였다. 플랫폼 정부 개념의 포괄성 및 모호성이 실무자들의 정책추진에 장애가 되기 때문이다. 이에 관련 문헌 및 사례를 토대로 플랫폼 정부의 유형화 기준을 도출하였다. 기술적 측면은 데이터를 핵심 요인으로 하여, 공공부문의 정보시스템 및 웹사이트 등을 통합하는 통합시스템 플랫폼과 공공부문의 데이터를 단일 창구를 통해 제공 및 활용토록 하는 데이터 플랫폼 등의 플랫폼 정부 유형을 제시하였다. 거버넌스적 측면은 이해관계자를 핵심 요인으로, 공공부문과 민간부문의 교류를 목적으로 하는 소통 플랫폼과 공공부문과 민간부문이 협업하여 새로운 산출물을 도출하는 협업생산 플랫폼 등의 플랫폼 정부 유형을 제시하였다. 각 유형에 따른 플랫폼 정부 실제 사례를 제시하고, 이에 따른 함의를 제시하였다. 추가적으로 플랫폼 정부 유형 기준을 토대로 국내 디지털플랫폼정부의 추진현황에 대해 세부과제를 중심으로 어떠한 유형으로 분류되는지 내용분석을 진행했다. 분류결과 통합시스템 플랫폼 측면이 강조되고 있는 것으로 확인되었다. 플랫폼 정부 유형화를 토대로 국내 디지털플랫폼정부 구현의 정책적 제언은 다음과 같다. 첫째, 플랫폼 정부의 다양한 유형에 대한 균형 있는 구현이 요구된다. 둘째, 이해관계자의 참여와 협업을 촉진할 방안을 마련해야 한다. 셋째, 플랫폼 정부 구현을 위한 공공부문의 재구조 및 재창조의 필요성이다.