• Journal of Distribution Science
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• v.21 no.12
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• pp.71-81
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• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• 한국가스학회:학술대회논문집
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• 1998.09a
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• pp.9-12
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• 1998

• Journal of East Asia Management
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• v.4 no.1
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• pp.53-77
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• 2023

Modern company faces an uncertain future and a competitive environment and are seeking new technologies and creative products to ensure the corporate growth and survival in the market through continuous innovation. "University Industry Cooperation(UIC)" is a point of contact for overcoming the crisis faced by companies and universities in this era and a cooperation platform for mutual prosperity. As a subsidiary of a university, "Technology Holding Company(THC)" is attracting attention as a new window for UIC in Korea. The role of THC is to establish and foster the business opportunities of their subsidiaries and to return investment profits to the university ecosystem again. But recently, the life cycle of technology is getting shorter, and the development cost is steadily increasing. In particular, with the increase of hybrid projects based on convergence and combination, the risk of conducting research(R&D) and new product development(NPD) projects is gradually increasing. A PMO refers to a project management organization that can contribute to improving the success rate of projects with increasing uncertainty by supporting project visibility and appropriate decision-making. The purpose of this study is to raise a research question on whether THC's corporate performance can be improved when "Project Management System(PMO Service)" is introduced into the subsidiary incubation system of THC. This study proposes several research methods to identify the relationship between the introduction of PMO and the corporate performance of THC.

• Journal of Navigation and Port Research
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• v.38 no.2
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• pp.141-146
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• 2014

NIR(New Inspection Regime, hereinafter NIR) relating to the PSC(Port State Contorl, hereinafter PSC) has implemented in Asia-Pacific region under Tokyo-MOU from last January 2014. The most noticable difference between NIR and existing TF(Target Factor, hereinafter TF) is to evaluate company performance and to conduct PSC with flexible inspection interval on the basis of Ship Risk Profile; High Risk Ship, Standard Risk Ship and Low Risk Ship. Particularly deficiencies related to ISM Code, more than 5 deficiencies and detention record have a serious effect on the evaluation of Ship Risk Profile. Therefore ship and company are requested to ensure proper implementation of Safety Management System for the changed PSC tendency. Also RO(Recognized Organization, hereinafter RO) and Administration respectively should take suitable actions different to previous measures, such as implementation of cooperation and support system between vessel and company, changing subject and object for avoiding Mannerism in SMS audit, strengthening supervision on RO by Administration and establishment of private-public Partnership network.

• Journal of Navigation and Port Research
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• v.34 no.3
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• pp.243-249
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• 2010

The competition between ship management companies is fierce as a result of global trend towards increased specialization. In order for ship management companies to remain competitive, it is necessary to understand the local and global factors and the changing circumstances that impact shipping markets and trade patterns. To better understand these factors, a study and analysis of drawing priority of the competitiveness-evaluation factors of ship management companies was conducted using Analytical Hierarchy Process(AHP) as a method dealing with dicision-making problem. As a consequence of this analysis, it was determined that human resources, both shipboard and land management, were a primary factor in ship management company's competitiveness. Thus, the acquisition and retention of capable staff was a key aspect of assuring a ship management company's competitiveness.

• Industry Promotion Research
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• v.7 no.1
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• pp.9-15
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• 2022

This study tried to analyze the growth background of Starbucks, a competitive company in the Korean coffee industry. Therefore, by using the STEEP analysis technique, each company's competitiveness was analyzed and the results were used to derive competitive factors. And the research results are as follows. Looking at the social aspect, economic activity has been a catalyst for women as the standard of living has increased due to economic growth. In addition, in the case of coffee culture in the past, Starbucks' response strategy, which has seen the transformation from vending machine mixed coffee culture to a consumer market that emphasizes cultural and spatial aspects, was effective. Looking at the technical aspect, the deviation has been reduced by securing uniform standardization of the taste of coffee beans at franchise stores, and the operation of a standardized operating system was possible by operating the store directly. And looking at the economic aspect, as the coffee consumption market continues to expand, the overall size of the market has also grown proportionally, creating a stable growth environment. Lastly, looking at the environmental and policy aspects, it is that the marketing strategy direction based on the policy activities as an eco-friendly company as a market leader has been the main focus of the recent policy direction emphasizing eco-friendliness.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.21 no.3
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• pp.128-138
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• 2011

Objectives: It has been pointed out that there are problems in handling and managing chemicals due to trade secrets of Material Safety Data Sheet(MSDS). To date, some company intentionally leave out of several parts and use an inaccurate expression in MSDS. In particular, with the result of the inspection of the government and labour community, it is required that the 2nd section in MSDS included the composition and information on ingredients has to be provided with comprehensive expression to secure more reliability. Methods: Therefore, this study is aimed: 1) to recognize the current status of trade secrets of MSDS in workplaces with both domestic manufacturers of chemical products and multinational corporations; 2) to make contributions to prevention of the industrial accidents by providing the accurate information of MSDS; 3) to improve the risk communication system related with chemicals; 4) to impress workers on the importance of right of known for MSDS. With the result we analyzed the status of trade secrets in MSDS in 73 companies, such as petrochemistry production, paint production, metal processing oil production, detergent production, and international company related with chemicals, we have found that 38,150 (45.5%) have the trade secrets parts in the total number of 83,832 in MSDS. Also, based on the 288 MSDS gathered by the Occupational Safety and Health Research Institute (OSHRI) from 2005 to 2009, 41.7% of the MSDS are classified into the trade secrets. Conclusions: Therefore, to procure an assurance system of MSDS, we suggest that a MSDS picking up and checking system be legislated in the Occupational Safety and Health Act to protect workers from the unidentified chemical hazards due to the secret trade of MSDS.

• Bulletin of the Korean Chemical Society
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• v.30 no.11
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• pp.2589-2594
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• 2009

Aging phenomena of plasma polymer films were studied by using the surface analysis techniques of contact angle measurement, X-ray photoelectron spectroscopy (XPS), time-of-flight secondary ion mass spectrometry (TOFSIMS), and atomic force microscopy (AFM). The polymer films were grown on an aluminum substrate by using a plasma polymerization method from a gas mixture of acetylene and helium, and the films were subsequently modified to have a hydrophilic surface by oxygen plasma treatment. Aging of the polymer films was examined by exposing the samples to water and air environments. The aging process increased the hydrophobicity of the surface, as revealed by an increase in the advancing contact angle of water. XPS analysis showed that the population of oxygen-containing polar groups increased due to the uptake of oxygen during the aging, whereas TOF-SIMS analysis revealed a decrease in the polar group population in the uppermost surface layer. The results suggest that the change in surface property from hydrophilic to hydrophobic nature results from the restructuring of polymer chains near the surface, rather than compositional change of the surface. Oxidative degradation may enhance the mobility and the restructuring process of polymer chains.

• Journal of Electrical Engineering and Technology
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• v.11 no.2
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• pp.320-328
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• 2016

The introduction of renewable energy sources into the AC grid can change and weaken the strength of the grid, which will in turn affect the stability and robustness of the doubly-fed induction generator (DFIG) wind farm. When integrated with weak grids, the DFIG wind turbine with vector power control often suffers from poor performance and robustness, while the DFIG wind turbine with synchronized control provides better stability. This paper investigates the critical short circuit ratios of DFIG wind turbine with vector power control and synchronized control, to analyze the stability boundary of the DFIG wind turbine. Frequency domain methods based on sensitivity and complementary sensitivity of transfer matrix are used to investigate the stability boundary conditions. The critical capacity of DFIG wind farm with conventional vector power control at a certain point of common coupling (PCC) is obtained and is further increased by employing synchronized control properly. The stability boundary is validated by electromagnetic transient simulation of an offshore wind farm connected to a real regional grid.

• Journal of Electrical Engineering and Technology
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• v.13 no.6
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• pp.2168-2177
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• 2018

The unavoidable forecast error of wind power is one of the biggest obstacles for wind farms to participate in day-ahead electricity market. To mitigate the deviation from forecast, installation of energy storage system (ESS) is considered. An accurate model of wind power forecast error is fundamental for ESS sizing. However, previous study shows that the error distribution has variable kurtosis and fat tails, and insufficient measurement data of wind farms would add to the difficulty of modeling. This paper presents a comprehensive way that makes the use of mixed skewness model (MSM) and copula theory to give a better approximation for the distribution of forecast error, and it remains valid even if the dataset is not so well documented. The model is then used to optimize the ESS power and capacity aiming to pay the minimal extra cost. Results show the effectiveness of the new model for finding the optimal size of ESS and increasing the economic benefit.