• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.127-137
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• 2022

This paper aims to investigate the impact of corporate governance on the quality of integrated reporting. Corporate governance includes internal (board size, board independence, and board diversity) and external (audit quality and enforcement) governance factors. This paper develops an index to capture the quality of integrated reporting by employing the completeness of information required by the International Integrated Reporting Council (IIRC). For an international sample, the paper manually collects 160 integrated reports along with internal and external governance factors and employs multivariate analyses to examine the association between these governance factors and the quality of integrated reporting. The empirical results suggest that firms with a larger board of directors, a larger proportion of female members on board, and located in countries with enforcement for integrated reporting requirements have a higher quality of integrated reporting. Our conclusions still hold after accounting for several conditions, including the industry-fixed and year-fixed effects. Together, these results suggest that both internal and external governance factors are important determinants for the quality of integrating reporting. These results have several theoretical and practical implications as they fulfill the absence of relevant studies on addressing the impact of internal and external corporate governance factors on the quality of integrated reporting.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 1998년도 추계학술대회 논문집
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• pp.202-206
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• 1998

The conventional management which had economic requirement such as productivity, competition, customer satisfaction, and return needs the environmental management in order to meet a change of the external situation such as the environmental requirement (such as resources reduction, pollution prevention, and waste reduction). However, there have been a few studies which try to investigate internal factor and to regard external factors as negative ones. This paper proposes the external factors are significant to the performance. Several hypotheses were developed regarding the relationships. Based on the collected data from 126 firms, the hypotheses were analyed with SPSS.

• 경영과학
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• 제31권2호
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• pp.15-32
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• 2014

This research empirically investigated the influence factors on the adoption of environmental management systems (EMS) in Korean manufacturing firms. In this study, the external factors (cause factors), the internal factors (facilitating factors) and the firm specific characteristics were integrally considered. In the factor analysis, the third item (regional society) of the external factors and the first item (environmental law) of government regulation were confounded with the items of the other factors. Thus, the confounded items were removed. In the second factor analysis, no items were replicated. The results of a multiple regression analysis showed that the influence factors such as government regulation, normative pressure, top management support, environmental strategy and employees' recognition, and ratio of large shareholders have a significant impact on the construction of EMS. However, the effects of the other firm specific characteristics were not statistically significant. We also examined whether both the number of environmental personnel and the allocation of environmental resources, which are directly related with the adoption of EMS, have a moderating impact on the relationships between other internal factors and the construction of EMS. With a subgroup analysis, the moderating roles of the number of environmental personnel were empirically confirmed. Through a multiple regression analysis, the direct effects of the external factors on the adoption or construction of the internal factors were demonstrated. The effects of government regulation, normative pressure and imitative pressure on the internal factors were significant and positive. Finally, in this study, the fact that the adoption of EMS can improve the environmental performance of a firm was also empirically found.

• 보건행정학회지
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• 제23권3호
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• pp.281-288
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• 2013

Background: The purpose of this study is to grasp the factors forming hospital image and to measure evaluation of internal and external customers towards hospital choice factors. Methods: This study is based 4 types of choice factor such as physical, human, accessibility, and connection. Data were assessed using 98 patients and 96 internal employees who work at A general hospital in Seoul and 116 patients and 97 internal employees at B general hospital in Chunkcheongbuk-do. Data were collected with self-administered questionnaires from February 17 to April 29 in 2012 and analyzed SPSS ver. 18.0 by using frequency, t-test, analysis of variance, correlation, and multiple regression. Results: The results of this study show that factors affecting hospital image is significant different between internal and external customers of hospital A and B. Expecially the finding of this study will be applied to improve connection factors in administrative department of hospital for hospital image. Conclusion: This study presents primary data for correct decision making to authorities of local hospitals that have concern about marketing strategy for hospital image.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.417-425
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• 2020

This paper investigates the potential impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the capital of Vietnam. The data used in this study are secondary data taken from annual reports and sourced from the Department of Public Procurement, Ministry of Planning and Investment in Hanoi. Besides, to identify the impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the study collected data from 272 qualified questionnaires from bidders doing business in Hanoi. Cronbach's Alpha, EFA and regression model are used to explore the impact of each independent variable on bid/no-bid decision for supervision consultant service on construction project. The results show that three external determinants, including Project characteristic (PC), Legal codes (LC) and Competition (C) are affecting bid/no-bid decision for supervision consultant service on construction project in Hanoi. Among them, Project characteristic (PC) and Legal codes (LC) have positive relationships with bid/no-bid decision for supervision consultant service on construction project, whereas Competition (C) negatively affects bid/no-bid decision for supervision consultant service on construction project. It means the more contractors actually participate in a bid, the less bid/ no-bid decisions are made.

• 한국항해항만학회지
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• 제28권6호
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• pp.525-530
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• 2004

중국항만은 급속한 성장으로 말미암아, 최근 부산항의 경쟁력 제고에 관한 연구가 집중적으로 이루어지고 있다. 이러한 연구의 대부분은 동북아 주변항만의 경쟁력을 다양한 방식으로 분석/평가하여, 부산항의 위상을 제시하고, 경쟁력 강화를 위한 전략을 수립하는 것으로 요약된다. 그러나 이러한 연구는 학술적인 의미보다는 우리나라가 당면한 현안자체에 큰 비중을 두고 있는 연구들로서, 이와 관련한 기초연구의 필요성은 오히려 간과되고 있는 실정이다. 즉, 항만의 경쟁력을 올바르게 평가하고 분석하는 데 기초가 되는 항만선택요인에 대한 철저한 고찰은 매우 부족한 것이 현실이다. 이로 말미암아, 기존연구들은 각기 다른 요인들을 척도로 하여 항만들을 평가/분석하고 있는 실정이어서, 기존연구의 분석결과들로부터 일관성을 확보하기 곤란한 문제가 빈번히 발생하고 있다. 따라서 본 연구는 이러한 점에 주목하여, 항만의 선택 요인을 실증적으로 고찰하는 것을 연구의 목적으로 한다. 특히, 본 연구에서는 실증데이터를 분석하여 항만선택 요인을 내적요인과 외적요인으로 구분하고, 그 동안 그 중요성이 실증적으로 부각되지 않았던 외적요인에 주목하여 이러한 요인이 항만 선택에 미치는 영향력을 파악하고자 한다.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2004년도 춘계학술대회 논문집
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• pp.357-362
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• 2004

중국항만의 급속한 성장으로 말미암아, 최근 부산항의 경쟁력 제고에 관한 연구가 집중적으로 이루어지고 있다. 이러한 연구의 대부분은 동북아 주변항만의 경쟁력을 다양한 방식으로 분석／평가하여, 부산항의 위상을 제시하고, 경쟁력 강화를 위한 전략을 수립하는 것으로 요약된다. 그러나 이러한 연구는 학술적인 의미보다는 우리나라가 당면한 현안자체에 큰 비중을 두고 있는 연구들로써, 이와 관련한 기초연구의 필요성은 오히려 간과되고 있는 실정이다. 즉, 항만의 경쟁력을 올바르게 평가하고 분석하는데 기초가 되는 항만선택요인에 대한 철저한 고찰은 매우 부족한 것이 현실이다. 이로 말미암아, 기존연구들은 각기 다른 요인들을 척도로 하여 항만들을 평가／분석하고 있는 실정이어서, 기존연구의 분석결과들로부터 일관성을 확보하기 곤란한 문제가 빈번히 발생하고 있다. 따라서 본 연구는 이러한 점에 주목하여, 항만의 선택 요인을 실증적으로 고찰하는 것을 연구의 목적으로 한다. 특히, 본 연구에서는 실증데이터를 분석하여 항만선택 요인을 내적요인과 외적요인으로 구분하고, 그 동안 그 중요성이 실증적으로 부각되지 않았던 외적요인에 주목하여 이러한 요인이 항만 선택에 미치는 영향력을 파악하고자 한다.

• International Journal of Contents
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• 제6권4호
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• pp.79-89
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• 2010

In recent years, IT organizations are in the process of introducing IT Governance as the concept and measure of transparency, accountability and effectiveness of IT activities and control for managing governance processes. In this paper, the influential factors for IT organizations to adopt COBIT(The Control Objectives for Information and related Technology) which is a typical framework for effective IT Governance execution were classified and analyzed empirically into internal and external factors. Internal factors were designed based on influential factors in the theory of innovation diffusion, and external factors were designed based on influential factors from outside certification which were absent in COBIT and expertise support from the outside. The result of this study showed that understandability, transition and effectiveness which were internal factors had no effect on COBIT introduction, and only expertise support among certification and expertise support which were external factors had significant effects. This result shows that there are lack of COBIT supports and introduction in internal IT organizations. It is expected that the result of this study will allow strategic approach of COBIT adoption in future by verifying influential factors of COBIT introduction within IT organizations.

• 경영과학
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• 제31권2호
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• pp.49-63
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• 2014

With the huge concerns on the inefficiency of public enterprises, particularly a significant amount of debt, an increasing number of studies have been carried out to analyze the levels of inefficiency and investigate the causes of that inefficiency. However, very limited range of analytical methodologies have been used in the efficiency analysis and moreover, the effects of external factors have been little addressed. This study explores the efficiency of urban railway corporations in Korea by utilizing a method of stochastic frontier analysis (SFA). In particular, the potential effects of external factors including residential and floating populations of a station were statistically analyzed. A total of seven Korean urban railway corporations were selected to compare each other in terms of operational efficiency. The results present three important findings. First, the Cobb-Douglas model was found to be more valid for SFA compared to the Translog model. Second, the efficiencies of urban railway corporations in Seoul and Busan are relatively high whereas those of Daejeon and Gwangju are very low in efficiency in the area of sales revenue. In an aspect of number of transport of passengers, Gwangju Metro also showed the lowest efficiency. Third, the external factors are significantly associated with the efficiency, indicating that the efficiencies of Daejeon Metro and Gwangju Metro would increase while the efficiency of Seoul Metro would decreases when the external variables are excluded in the efficiency analysis. The results provide several meaningful implications for managers of the urban railway corporations as well as policy makers who are attempting to resolve the inefficiency problems of public enterprises.

• 한국컴퓨터정보학회논문지
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• 제22권9호
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• pp.155-161
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• 2017

As the e-marketplace becomes the core of management activities, researches on motivation, transaction type, strategy, satisfaction, risk management, performance evaluation, etc. have been actively studied, but the factors influencing actual utilization have not been fully. Especially, the factors that affect the intention of the users are limited without consideration of internal environment, external environment, e-marketplace characteristics such as operating rules, characteristics of the company to be used. In order to derive the determinants of B2B e-marketplace use, this study was conducted to examine the relationship between internal environment, external environment, e-marketplace characteristics as independent variables, intention of use as dependent variable, participation qualification, The results were as follows. First, the previous study limited the determinants of intention to use to either internal or external, but this study presented an integrated model that considers both factors. Second, the characteristics of companies participating in e-marketplace were identified by using participation qualification and activity scope as control variables.