• 한국콘텐츠학회논문지
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• 제16권10호
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• pp.326-337
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• 2016

본 연구는 중소기업을 대상으로 기업가 정신과 시장 지향성이 기업의 성과에 미치는 역할을 중점적으로 살펴보고자 하였다. 이러한 연구 목적을 달성하기 위하여 울산 및 경남지역에 있는 500개의 중소기업을 대상으로 설문지를 배포하였고 회수된 설문지 중 183부에 대한 분석을 PLS 2.0 통계 패키지를 이용하여 실시하였다. 분석결과는 다음과 같다. 먼저, 기업가 정신이 기업성과에 미치는 영향에 관한 가설은 모두 기각되었다. 둘째, 기업성과에 미치는 시장지향성의 영향에 관한 가설은 모두 채택되었다. 끝으로 기업가 정신은 시장지향성에 유의한 영향을 미치는 것으로 나타났다. 본 연구는 중소기업 관점에서 기업가정신과 시장지향성의 효과를 검증하였고, 마케팅분야와 경영전략분야에서 다루어지고 있는 기업가정신과 시장지향성이라는 두 변수를 기업이라는 개체가 가지는 태도와 행동이라는 측면으로 접근하여 통합적으로 살펴봄으로써 융합적 연구를 진행하였다는 점에서 연구의 의의가 있다고 하겠다.

• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• 대한산업공학회지
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• 제40권3호
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• pp.342-357
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• 2014

The present study analyzes the relationship between research and development (R&D) inputs and performance of a national technology innovation R&D program using successive binary Logistic regression models based on a typical R&D logic model. In particular, this study focuses on to answer the following three main questions; (1) "To what extent, do the R&D inputs have an effect on the performance creation?"; (2) "Is an obvious relationship verified between the immediate predecessor and its successor performance?"; and (3) "Is there a difference in the performance creation between R&D government subsidy recipient types and between R&D collaboration types?" Methodologically, binary Logistic regression models are established successively considering the "Success-Failure" binary data characteristic regarding the performance creation. An empirical analysis is presented analyzing the sample n = 2,178 R&D projects completed. This study's major findings are as follows. First, the R&D inputs have a statistically significant relationship only with the short-term, technical output, "Patent Registration." Second, strong dependencies are identified between the immediate predecessor and its successor performance. Third, the success probability of the performance creation is statistically significantly different between the R&D types aforementioned. Specifically, compared with "Large Company", "Small and Medium-Sized Enterprise (SMS)" shows a greater success probability of "Sales" and "New Employment." Meanwhile, "R&D Collaboration" achieves a larger success probability of "Patent Registration" and "Sales."

• 한국산업정보학회논문지
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• 제15권5호
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• pp.287-298
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• 2010

As business needs are accelerating exponentially due to globalization and other market forces, companies regardless of its size need data which can operate flexibly and rapidly across disappearing physical and organizational borders. To meet the growing Enterprise Resource Planning [ERP] needs for small and medium sized firms, large ERP vendors have introduced new and inexpensive products to these markets. They can customize to businesses of all sizes as long as they have the need for the services and the budget to support the system. Based on the observations in this research, most ERP vendors, regardless of their size, are now focusing more on improving the implementation curve and reporting capabilities through compartmentalizing business applications along industry verticals. Also ERP systems are becoming more open thereby consultants and subject matter experts now have the opportunity to create modules based upon verticals to form a best-of-breed ERP implementation. of enterprises.

• 한국컴퓨터정보학회논문지
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• 제21권11호
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• pp.93-101
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• 2016

In this paper, we propose a new model, assembled ERP, to analyze the reason why the small and medium sized companies have a low ERP implementation rate and to solve this. As a result of our analysis, the high initial costs and time required for implementing ERP keep such companies from implementing it as they have relatively limited resources. The assembled ERP model, however, reduces the scale of ERP by developing the ERP for the unique business of each and connecting a few 3rd-Party applications as a module to make ERP for common work. Also it enables easier data utilization by drawing up an API list that connects the 3rd-Party applications to the developed ERP when the user lacks knowledge in the master data of the 3rd-Party applications. Therefore it lets the small and medium sized companies introduce the ERP more easily by reducing the costs for ERP implementation and user training.

• 대한안전경영과학회지
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• 제16권3호
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• pp.351-362
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• 2014

A prerequisite for improving the quality of a product is to enhance the quality of its parts supplied from outsourced enterprises. An enterprise certified by ISO 9001 Quality Management System is expected to develop their effective quality assurance system and maintain it through continuous control and improvement, thereby ensuring the good quality of products that they produce. However, it is reported that small and medium-sized enterprises certified by ISO 9001 have difficulty establishing an effective quality assurance system. This study aims to propose a new method of improving a quality assurance system that can be more effective in small and medium-sized enterprises. This study collectively considered requirements specified in several international standards on quality system and the results of expert group brainstorming to identify evaluation areas and items for assessing a quality assurance system. Based on these evaluation areas and items, a set of checklists for diagnosing and improving a quality assurance system was developed. In order to demonstrate the usefulness of the proposed method, this study applied it to ten small and medium-sized enterprises and could identify four approaches for improving their current quality assurance system. The presented improvement method, which consists of establishment of quality goals and quality innovation plan, defective products corrective activities, 4M and design change process, improvement of customer quality information management, is expected to be utilized as a useful tool for the enhancement of the quality assurance system of small and medium-sized enterprises.

• 한국융합학회논문지
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• 제12권6호
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• pp.173-181
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• 2021

그동안은 규모가 큰 기업 위주의 분석과 과거 경영실적과 특허권의 관계위주의 분석을 했으나, 본 연구에서는 실증분석을 통해 중소기업을 대상으로 특허를 보유한 기업의 미래 매출액 변동성에 대해 살펴보았다. 본 연구에서는 지식재산권인 특허권의 양적가치와 질적가치가 기업경영성과에 미치는 영향을 분석하였다. 특허의 양적가치로는 특허의 수를, 질적가치는 특허평균점수를 기업경영성과로는 평균매출액증가율을 사용하였다. SPSS를 이용한 판별분석을 통해 2가지 독립변수 모두 평균매출액 증가율이 2배 이상인 기업과 2배 미만인 기업을 구분하는데 유의적인 변수임을 확인하였다. 따라서 특허권 보유 중소기업에 대해 보증심사나 여신심사시 본 연구결과를 이용하여 향후 매출액이 어떻게 변경될지에 대한 분석의 틀을 이해관계자에게 제공한다는데 의의가 있다.

• 벤처창업연구
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• 제7권3호
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• pp.39-44
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• 2012

오늘날에는 기업의 규모에 상관없이 생산성향상과 원가절감을 도모하기 위하여 외부의 전문가를 활용하는 경우가 많다. 본 연구에서는 기업지도에 따른 경영성과 제고에 지도위원이 어느 정도 기여하고 있는지를 확인하고 그 역할 관계성을 살펴보기 위하여 2011년도에 제품품질혁신을 위한 지도에 자발적으로 참여한 중소기업 235개 기업을 대상으로 설문조사를 실시하고 이를 토대로 분석하였다. 수집된 설문조사 자료는 데이터의 신뢰성과 타당성을 검토한 후, SPSS의 Amos를 이용한 구조방정식 분석과 함께 각 연구 가설과 연구모형을 검증하는 방법을 이용하였다. 본 연구의 결과는 지도 대상기업의 여건뿐만 아니라 지도위원의 역량이 지도의 성공을 이끄는 요인임을 확인할 수 있었다. 즉, 전문가의 지도가 성공하기 위해서는 지도위원의 성실성, 전문성뿐만 아니라, 회사 여건에 적합한 지도내용이 따를 때 의미가 있는 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
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• 제5권2호
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• pp.139-149
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• 2018

In the contemporary era of smart tourism, travelers face more accommodation options than ever before. The rapid expansions of alternative accommodation sector are partially owing to the growth of electronic commerce and the rise of online intermediary platforms. Online travel agencies serve as a critical distribution channel for tourism sectors, and the significance is further increased for small and micro entrepreneurs whose direct communication channels are scarce. Considering the holistic process of customer experience started with a third-party online intermediary, this study explores basic and extended attributes of small and medium-sized alternative accommodation where the comparative value is created. In order to achieve the objective, a research design was developed to synthesize the qualitative evidence. The synthesis encompasses both theoretical and practical perspectives, from a systematic review and opinions of academic professionals to an in-depth interview with an industry expert and the current practices of online travel agencies. This study suggests that the sources of value creation for alternative accommodation are not always consistent with those of the traditional. Accounting for the temporal and spatial dynamics in customer experience, the findings of this study provide insights on the comparative value of alternative accommodation, to both academic and industry audiences.

• 한국직업건강간호학회지
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• 제25권4호
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• pp.277-289
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• 2016

Purpose: This study aims to investigate the cross-sectional association of company size and self-rated health using representative data on Korean workers. Methods: We used the data from 2,884 wage workers collected by Korean Labor and Income Panel Study (17th). The association between company size and self-rated health was analyzed using logistic regression with covariates including demographic characteristics, work environment, job satisfaction, and health-related behaviors. Resulst: Odds ratio (OR) for better health status among workers in large-sized company was 1.351 (CI. 1.054~1.731), compared to workers in small-sized company. We performed three separate models stratified by firm size (small, medium, and large companies). Occupation variables showed different effect on health depending on firm sizes. OR for better health of white-color job (referred to blue-color job) was 1.693 in medium-sized company model but it was 0.615 in large company model. OR for better health of the workers working shift work showed 0.606 in large company model but it was not significant in small and medium company models. Conclusion: We found that small-sized company workers have significantly poor self-rated health compared to large-sized firm workers. This study revealed that there exist differences among health related factors depending on firm sizes.