• 제목/요약/키워드: financial management skill

검색결과 32건 처리시간 0.022초

전자서명 인증제도의 문제점과 발전방향 (The Problems and Guidances of Digital Certification in EC)

  • 강태경;황상규
    • 경영과정보연구
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    • 제12권
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    • pp.1-15
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    • 2003
  • As a rapid development of electronic commerce transactions in these days, the security and private protection problems became more important matters under the electronic transaction base. Because electronic transaction using electronic documents be carried without direct person to person meeting, there can be the possibility to use other's identity illegally without notice, and very hard to verify authenticity of transaction as well. In addition, it is very hard to find out that the electronic documents on the process of submitting is forged documents or not, and also have much difficulty in maintaining transmitting secret. Therefore, to solve such problems on electronic commerce transactions and electronic documents, the digital signature and certification system with cryptography skill is inevitably necessary. As the wide use of digital signature together with beginning of digital government and financial transaction, not only the issuance of electronic certification, but certification market came to gradually expand. In Korea, after enacting digital signature act in 1999, the act contents were expanded to the wide range of contents complying with global standards from the end of 2001 to April, 2002, including the new clause of certification problems. And the act was put into operation now. Therefore, in this paper, we'd like to suggest development scheme through the investigation on electronic certification related problems, such as, concepts, procedures, service conditions here and abroad.

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농어촌 지역병원 의료이용률 제고방안 (A Methodology for The Improvement of Rural Hospital's Utilization)

  • 안인환;문영전
    • 한국병원경영학회지
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    • 제12권4호
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    • pp.119-142
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    • 2007
  • Although Korea joined OECD in 1996, there has still seen much unbalance in medical care and welfare standard between urban and rural area. The unbalance of medical demand between urban and rural area deepened low utilization of rural hospitals. So it caused many hospital's failure and conversion in rural area. Many rural hospitals are in difficulty managing business because of low medical demand along with the shortage of medical manpower, medical equipment and facilities. The objectives of this study were to reveal the cause of low utilization of hospitals in rural area, and to increase utilization of those hospitals. In this study the improvement methods of rural hospital's utilization were presented by examining were placed in difficult management condition, in respect of hospital's management conditions, manpower input, patient medical treatment record, financial record, and actual output. The causes of rural hospital's low utilization were as follows; 1) changes in number and structure of population 2) rural people's preference for large hospitals and hospitals which located in urban area 3) rural hospitals lacking in hospital management skill. Consequently rural hospital's operation condition got more and more deteriorated. To raise rural hospital's utilization, method for social policy, method for health policy, and intrinsic method of hospitals were presented in turn. For rural residents to utilize medical service conveniently, it is necessary for rural hospitals operated normally. So government must insist that rural hospitals solve the problems which come out from their internal management problems. And also these rural hospitals should be supported and nurtured by the government until their management is operated normally.

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블록체인 기술 다식부기 시스템 도입에 따른 회계전문인 육성 방안 (Training of Accounting Professionals Following the Introduction of Block Chain Technology)

  • 양해진;배기수
    • Journal of Information Technology Applications and Management
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    • 제26권4호
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    • pp.41-50
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    • 2019
  • Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

중고령 여성장애인의 삶: 포토보이스 방법의 적용 (Understanding Life Experiences of Middle-Aged and Older Women with Disabilities Using the Photovoice Method)

  • 박경미;김민아
    • 한국가족복지학
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    • 제56호
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    • pp.39-68
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    • 2017
  • 본 연구는 지체장애 및 뇌병변장애를 가진 중고령 여성장애인 6명을 대상으로 포토보이스 연구방법을 적용하여 중고령 여성장애인의 삶을 탐색하였다. 연구 참여자들은 집단토론을 통해 4개의 대주제를 선정하였고, 각 주제별로 직접 촬영한 사진을 매개로 하여 '무너지는 나의 건강과 건강 관리(신체 및 정신적 건강의 적신호를 감지함, 건강 악화에 대처하기 위해 노력함)', '나의 여가생활(여가활동이 제한적임, 나만의 여가를 즐기고 있음)', '나의 사회참여(나에게 즐거움을 주는 사회활동에 참여함, 더 나은 사회를 만들기 위해 사회활동에 도전함)', '나의 노후(노후의 경제적 어려움과 외로움이 걱정됨, 행복한 노후를 소망함)'에 대한 자신의 경험을 공유하였다. 이러한 연구결과를 통해 중고령 여성장애인을 위한 지속적인 건강관리 및 심리상담 프로그램 제공, 사회통합을 도모하기 위한 여가활동 제공 및 사회참여 기회 확대, 노후의 경제적 정서적 자립을 위한 훈련 및 교육 프로그램 제공 등을 제언하였다.

Evaluation of BTIP's Performance After the Implementation of PPK-BLU Policy in Indonesia

  • YUWANTARI, Vera;SUMARTONO, S.;SALEH, Choirul;SANTOSO, Bambang
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.491-499
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    • 2020
  • The implementation of PPK-BLU in Indonesia was not followed by a comprehensive change in aspects of organization, human resources, and finance. Based on this background, this study aims to provide a comprehensive evaluation of the BTIP after the implementation of the PPK-BLU policy in the implementation of telecommunications services and information to the public in Indonesia. This research used integration of the McKinsey 7S method, Analytical Hierarchy Process, and Likert scale. The integration of these methods can provide a detailed quantitative analysis. Based on the overall evaluation results of carrying out the PPK BLU, BTIP has a performance value of 81.195%, which puts it within the Good category. The McKinsey 7S elements used as a whole have the following values: one aspect is categorized as Very Good, namely, the strategy aspect with a value of 91.025%; two aspects are categorized as Good (structural aspects with a value of 86.857%, and skill aspects with a value of 81.432%); three aspects are categorized as Adequate (style aspect with a value of 76.441%, staff aspect with a value of 78.605%, and share value aspect with a value of 76.331%); one aspect is categorized as Bad, that is the system aspect with a value of 67.503%.

간호사의 직무만족 관련 요인 (A Study of Nurses' Job Satisfaction)

  • 이향련;이소영;이미애
    • 동서간호학연구지
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    • 제15권2호
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    • pp.91-101
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    • 2009
  • Purpose: This study was performed to measure nurses' perception of job stress and job satisfaction, and to clarify the factors influential to their job satisfaction. Methods: Participants were 169 nurses working at a general hospital. Data were collected with self-administrated questionnaires and analyzed by SPSS/PC WIN 15.0. Results: Subjects perceived that job stress was higher than 'middle (3)', job satisfaction was lower than 'middle (3)', and job-related stress detrimental to job satisfaction. Influential factors for job satisfaction in a 2008 survey were duty-related stress, working conditions, and knowledge/skill-related stress. Duty-related stress and working conditions were cited as influential in a 2009 survey. The explained power for job satisfaction job was 32.5% in 2008 and 21.1% in 2009. Conclusions: Higher job-related stress detracts from job satisfaction. Hospital/nursing managers need to develop strategies that could improve the personal relationship between nurses and doctors, and provide administrative support to nurses. Provision of a financial personnel management plan could alleviate future nursing shortage triggered by job dissatisfaction.

금융기관의 사회적 책임과 기업명성이 기업충성도에 미치는 영향: 기업신뢰의 매개효과 (The Effects of CSR and Firm Reputation of Financial Institutions on Loyalty: Focusing on the Mediation Effect of Trust)

  • 김성욱;하규수
    • 벤처창업연구
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    • 제10권3호
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    • pp.27-38
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    • 2015
  • 최근 기업의 사회적 책임은 지속 가능한 경영 및 긍정적인 기업신뢰의 형성을 위해 필수적인 기업 활동이 되었다. 그러나 CSR 활동이 기업 수준에서 기업성과에 미치는 연구는 많이 이루어졌으나, 산업별 전략적 접근은 부족하다. 본 연구의 목적은 금융기관의 CSR과 기업명성이 충성도에 미치는 영향에 대해 분석하고자 한다. 본 연구의 내용은 CSR 활동, 기업명성과 충성도와의 관계를 경험적으로 분석하고, CSR 활동, 기업명성과 충성도의 관계에 있어 기업신뢰의 매개효과를 파악하고자 한다. 분석방법은 설문지를 배포하여 SPSS 통계 프로그램을 사용하여 분석하였으며, 그 결과는 다음과 같다. 분석결과 소비자보호책임, 경제적 책임, 기업 경영능력이 기업신뢰에 정적인 영향을 미치는 것으로 나타났다. 둘째, 매개효과를 검증하기 위해 3단계 회귀방정식과 Sobel-Test을 사용한 결과 기업신뢰의 매개효과가 규명되었다. 연구결과 CSR과 기업명성의 유형에 따라 기업에 미치는 영향이 다르다는 것을 확인하였다. 이러한 결과는 기업이 사회적 책임을 수행할 때 산업별 전략적 접근이 필요함을 알 수 있다.

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베트남 직접투자 기업의 진입결정요인과 성과에 관한 연구 (A Study on the Entry Determinants and an Outcome of Korea's Direct Investment Company to the Vietnam)

  • 이제홍
    • 통상정보연구
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    • 제14권3호
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    • pp.185-207
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    • 2012
  • 베트남은 풍부한 노동력과 성장 잠재력으로 한국 기업들의 투자대상국으로 관심이 높으며, 2011년 9월 현재 약 239억 달러를 투자하고 있어 최대 투자국으로 부상하고 있다. 또한 한국의 대 베트남 투자 패턴도 노동집약적 산업형태에서 고부가가치 형태로 전환하고 있다. 본 연구는 베트남의 직접투자에 따른 경쟁력 결정요인에 따른 투자성과를 분석하여 한국 투자기업의 경쟁력을 확보하는데 있다. 특히, 베트남 투자기업의 대내적인 요인인 기업규모, 마케팅기술, 재무관리, 국제경험, 조직관리 등과 현지 베트남 시장요인인 현지시장규모와 시장환경 등의 요인이 베트남 투자성과에 어떠한 영향을 미치고 있는가를 분석한다. 본 연구결과를 보면 "투자기업의 규모", "투자기업의 국제경험", "투자기업의 마케팅 기술", "현지국의 시장규모", 그리고 "현지국의 시장환경"이 한국기업의 투자성과에 유의한 정(+)의 영향을 미치고 있다. 그러나 "투자기업의 조직관리"와 "투자기업의 재무관리"는 베트남 투자성과에 유의한 영향을 미치지 않아, 가설이 기각되었다. 투자성과에 유의한 영향을 미치지 않았다고 해서 투자기업의 결정요인으로 중요하지 않은 요인은 아니라는 것이다. 그렇기 때문에 한국기업은 베트남에 지속적으로 투자를 하고 있다.

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ICNP의 후향적 방법에 의한 한국가족현상의 실무타당성 검증연구 (Validity Field Testing of Family Nursing Phenomen in Korea by the Retrospective Method of ICNP)

  • 김현숙;권영숙;박경민;이지현;고영애;소애영;양순옥;김영임;김희걸;오진주;왕명자;김순례;윤순녕
    • 지역사회간호학회지
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    • 제13권3호
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    • pp.423-432
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    • 2002
  • This study was conducted to test the validity of characteristics of family nursing phenomena in Korea identified in a previous study by Yoon, S. Y, et al. (1999). Data for this study were collected from 355 (first measurement 186, second measurement 169) nurses whose family nursing careers were more than one year using a cross sectional survey method. The distribution per one characteristic ranged between 0 to 5. The phenomena that had two or more characteristics and had a score of 3.0 points or more included disturbance in marital role', 'disturbance in family communication', 'inappropriate family coping', 'lack of family intimacy', 'unhealthy life style', 'deficit of financial management skill and support', 'inadequate care management sick member', and' inadequate home-making'. The essential characteristics of the 8 phenomena presented above included 27 items. Further studies on family nursing phenomena in Korea are needed to support the evidence through surveys of families in the field. A reconfirmation study, as well as qualitative research on the low validity of the characteristics, needs to be more performed in the future.

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직장여성의 결혼에 따른 여가제약과 여가제약협상 (Leisure Constraints and Negotiation based on the Marital Status in Career Women)

  • 김홍설;이문진;황선환
    • 한국콘텐츠학회논문지
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    • 제15권1호
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    • pp.242-251
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    • 2015
  • 본 연구는 직장여성의 여가제약과 여가제약을 극복하기 위한 여가제약협상전략을 파악하고, 결혼여부에 따른 여가제약과 여가제약협상의 차이를 검증하는데 목적이 있다. 이를 위해 서울소재 직장에 근무하는 직장여성을 모집단으로 집락할당표집을 이용하여 440부의 설문지를 배포하였다. 응답내용이 부실하거나 신뢰성이 없다고 판단되는 7부를 제외한 433부를 최종분석에 사용하였으며, SPSS 18.0을 활용하여 빈도분석, 탐색적 요인분석, 신뢰도분석, 독립 t-검정을 실시하였다. 이를 통해 도출된 결과는 다음과 같다. 첫째, 직장 여성의 여가제약은 대인적 제약, 개인적 제약, 시간적 제약, 비용 및 정보 제약, 환경적 제약, 신체적 제약의 6개 요인으로 도출되었으며, 기혼여성과 미혼여성 모두 환경적 제약과 시간적 제약을 가장 크게 느끼고 있다. 둘째, 직장여성의 여가제약협상전략은 기술습득, 대체활동, 강도조절, 동반자탐색, 활동비 및 시간관리의 5개 요인으로 도출되었으며, 기혼여성과 미혼여성 모두 기술습득 전략을 가장 적극적으로 활용하고 있다. 셋째, 기혼여성의 제약 수준이 미혼여성에 비해 전반적으로 높으며, 시간적 제약과 신체적 제약에서 통계적으로 유의한 차이가 나타났다. 넷째, 기혼여성의 여가제약협상 수준이 미혼여성에 비해 전반적으로 높게 나타났으며, 기술습득 전략에서 통계적으로 유의한 차이가 나타났다.