• 제목/요약/키워드: financial resource management

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기업의 사회적 책임과 기업성과의 관계에 관한 문헌연구 (The Literature Study of the Relationship of Corporate Social Responsibility and Corporate Performance)

  • 박승구;이재연;박승배
    • 디지털산업정보학회논문지
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    • 제7권1호
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    • pp.95-110
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    • 2011
  • Since the mid-1990s, the corporate social responsibility(adhere CSR) has risen as an important issue in Korean company. We have classified 3 effects of CSR activities on corporate performance. That is, this study investigates the relationship between CSR and corporate performance, which are financial performance, marketing performance, human resource and organization performance. Previous literatures discuss how CSR activities influence on corporate performance. But they have not reached at a clear conclusion and the issue is still debate. The relationship between CSR and corporate performance is actually more complicated, so this study is to review literature of various perspective. In this study, CSR management tool proposed for effective and efficiency CSR management by literature review. A right measure is fundamental factor for effective and efficiency CSR management. This study provide fundamental tip for CSR measure using of principles of ISO 26000.

IT 기업의 전략적 지식관리를 위한 SD 모델 구축 사례 (Building A System Dynamics Model for Strategic Knowledge Management in IT Company)

  • 박상현;연승준;김상욱
    • 한국시스템다이내믹스연구
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    • 제3권1호
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    • pp.105-129
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    • 2002
  • IT companies make a lot of efforts for sharing and utilizing of experiences of their members and transforming them into the organizational knowledge as a competitive core. But they face a dilemma that they have to spend time and financial resource to perform activities around knowledge management for the long-term gains, while carrying field-works for making short-term profits. As an initial attempt to tackle this managerial problem, this paper try to investigate the mechanism of knowledge management in a small IT company in Korea with a synthetic view-point using system dynamics simulation model. It depicts the dynamic behaviors of knowledge management and presents some findings of political leverage. Although it has to be replenished further, the scheme for the dynamism of knowledge management and the findings presented in the paper could be useful for the decision makers particularly of knowledge-intensive organizations

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기업의 ESG 활동, 녹색 혁신과 기업성과 간 관계 연구: 중국 제조기업을 중심으로 (An Empirical Study on the Relationship between Corporate ESG Activities, Green Innovation and Corporate Performance: Focused on the Chinese Manufacturing Companies)

  • 증탁기;오민정;최성용
    • 산업경영시스템학회지
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    • 제45권3호
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    • pp.186-196
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    • 2022
  • In recent years, ESG activities (Environment, Social and Governance) have been paid more and more attention by enterprises and their stakeholders in various countries. China is the largest developing country in the world. The ESG performance of Chinese listed enterprises helps to understand the shortcomings of their sustainable development ability and further enhance the firm value. Moreover, the interaction effect between green innovation investment and ESG activities is of great significance for enterprises to balance the resource allocation between the two factors in the future. Taking listed Chinese manufacturing companies from 2011 to 2020 as an example, this study investigates the influence of ESG activities on financial performance and non-financial performance, and tests the moderating role of green innovation. Our results show that: (1) ESG performance has a negative impact on financial performance; (2) ESG performance has a positive impact on non-financial performance; (3) Green innovation can positively adjust the negative impact of environmental activities on financial performance. However, it will enhance the negative impact of governance activities on financial performance. The interaction effect between green innovation and social activities on corporate financial performance is a substitution effect; (4) With the improvement of green innovation level, the positive impact of ESG overall performance and environmental performance on corporate reputation will also be suppressed.

${\cdot}$소 인터넷기업의 전략적 제휴를 위한 공적 e-Hub 구축과 사회 관계망의 활용에 관한 연구 (The Public-Oriented e-Hub Construction for Strategic Alliances by Using Network Analysis)

  • 박기남;김종원
    • 한국정보시스템학회:학술대회논문집
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    • 한국정보시스템학회 2003년도 춘계학술대회
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    • pp.183-197
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    • 2003
  • This paper introduces the public-oriented e-Hub construction for strategic alliances in the community. The public-oriented e-Hub can link with all Participating internet firms on the ba business models, and consequently help them share their core competence, management resource Based upon this perspective, this paper presents the procedures corresponding with social network strategic alliances of small and medium internet firms. In addition, this paper tries to analyze th among degree of competition, potential of strategic alliance, and financial performance. The resu the firms with more easily accepting various strategic alliances make higher financial performance competitive environment. This suggests that strategic alliances through the public-oriented e-Hub virtual community provide the internet firms with various opportunities

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Do Analyst Practices and Broker Resources Affect Target Price Accuracy? An Empirical Study on Sell Side Research in an Emerging Market

  • Sayed, Samie Ahmed
    • The Journal of Asian Finance, Economics and Business
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    • 제1권3호
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    • pp.29-36
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    • 2014
  • This paper attempts to measure the impact of non-financial factors including analyst practices and broker resources on performance of sell side research. Results reveal that these non-financial factors have a measurable impact on performance of target price forecasts. Number of pages written by an analyst (surrogate for analyst practice) is significantly and directly linked with target price accuracy indicating a more elaborate analyst produces better target price forecasts. Analyst compensation (surrogate for broker resource) is significantly and inversely linked with target price accuracy. Out performance by analysts working with lower paying firms is possibly associated with motivation to migrate to higher paying broking firms. The study finds that employing more number of analysts per research report has no significant impact on target price accuracy -negative coefficient indicates that team work may not result in better target price forecasts. Though insignificant, long term forecast horizon negatively affects target price accuracy while stock volatility improves target price accuracy.

An Estimate of the Mediation Effect of Risk Tolerance among Marital Status, Gender, and Investing Behavior

  • Heo, Wookjae;Grable, John E.;Nobre, Liana;Ruiz-Menjivar, Jorge
    • International Journal of Human Ecology
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    • 제17권1호
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    • pp.1-14
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    • 2016
  • This paper presents a series of path models that were developed to test whether financial risk tolerance mediates the association between the following four variables and investing behavior: (a) male and married, (b) female and married, (c) male and single, or (d) female and single. Data for this study were obtained from a proprietary consumer survey of risk-tolerance attitudes. Four path models were developed to test relationships among the variables in 2008, 2009, 2010, and 2011. These years were chosen to represent the depth and recovery periods in the Great Recession. The total number of respondents was 29,641. Findings showed that financial risk tolerance was positively associated with risky investing behavior (i.e., equity ownership) in each of the four periods. The associations among the gender-marital status variables and investing behavior were mixed; however, findings did indicate that risk tolerance mediates these relationships by sometimes amplifying and occasionally attenuating risky behavior. Based on the findings, implications and limitation are presented.

Deep Learning-based Delinquent Taxpayer Prediction: A Scientific Administrative Approach

  • YongHyun Lee;Eunchan Kim
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제18권1호
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    • pp.30-45
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    • 2024
  • This study introduces an effective method for predicting individual local tax delinquencies using prevalent machine learning and deep learning algorithms. The evaluation of credit risk holds great significance in the financial realm, impacting both companies and individuals. While credit risk prediction has been explored using statistical and machine learning techniques, their application to tax arrears prediction remains underexplored. We forecast individual local tax defaults in Republic of Korea using machine and deep learning algorithms, including convolutional neural networks (CNN), long short-term memory (LSTM), and sequence-to-sequence (seq2seq). Our model incorporates diverse credit and public information like loan history, delinquency records, credit card usage, and public taxation data, offering richer insights than prior studies. The results highlight the superior predictive accuracy of the CNN model. Anticipating local tax arrears more effectively could lead to efficient allocation of administrative resources. By leveraging advanced machine learning, this research offers a promising avenue for refining tax collection strategies and resource management.

학령기 자녀를 둔 빈곤가족의 스트레스 -일 지역 빈곤가족의 실태와 경험을 중심으로- (A Study on Stress in Poor Families with School Children)

  • 강희경
    • Child Health Nursing Research
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    • 제5권2호
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    • pp.185-197
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    • 1999
  • In the family life cycle, the most important task the families with school children should perform is ‘child education’ and ‘socialization’ However, economic stress on poor families with school children presents multiple problems through the shortage of resources necessary for child education and socialization, inappropriateness of family appraisal, and the insufficiency of the control channels for the efficient management of these confined resources and appropriate appraisal. The objectives of this article are : First, to report research on the actual conditions of the poor families in one area of Cheju and on the relevant health welfare policy, and to examine the appropriateness of the direction and the substance of this policy in terms of the intervention in economic stress on the poor families under the categories of resource management and control of appraisal. Second, to analyze qualitative data extracted from the memoirs of single-parent families living in several areas of Korea under the conceptual framework constructed by literature review in order to get a better understanding of the stress which poor families with school children have experienced. And third, to confirm the factors that can be risk factor but, at the same time, strength to these poor families from presented data and to use them as the basic data from which an intervention model can be developed, based on resource management and control of appraisal. The findings of this article are : First, while the number of absolute poor families in one area of Cheju is increasing and, as a result, the danger of the possibility that multiple problems will occur is also growing, the supporting level of the current policy is no more than a direct resource offer and there is no evidence that resource management is being professionally carried out. When it comes to control of appraisal, due to absence of the professional human resources in this matter, policy performances such as technical education training can have a negative impact. Second, a conceptual framework introduced in this article, ; Economic Pressure → Helplessness → Poor self-esteem → Marital Conflict → Parent-Child financial conflict → Inappropriate socialization → Poor child social competence : is partly verified. And third, judging from the results of the qualitative data, it is confirmed that the healing families, having overcome poverty, show several positive characteristics including : hope, strength, and social support. These findings are identified with the factors of resiliency considered above. According to these results, this article suggests the following. The anti -poverty policy in the future should focus not only on a direct resource offer but also on resource management and the control of appraisal that can magnify its effects. In particular, close attention should be paid to school children since they are in the most crucial period for socialization. Moreover, an emotional labor is such an essential resource for intervention that skilled nurses should play pivotal roles.

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Development of A Performance Model of the Foodservice Industry

  • Seo, Kyung Hwa;Jeon, Yu Jung Jennifer;Lee, Soo Bum
    • 한국조리학회지
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    • 제22권6호
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    • pp.132-144
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    • 2016
  • This study reviewed previous researches about the competence selection of foodservice firms, and shows firm's performance model through the results. The study classified factors according to core competence, differentiation strategy, and management performance. Out of 400 survey responses from by the firm's executive and employees who had worked for over three years at the headquarters (sales, financial, marketing/plan, R & D, etc.), a total of 302 questionnaires were used for the final analysis due to missing values and biased responses (response rate: 75.5%). As the results of analyzing final research model of this study, it appeared that ${\chi}^2(df=170)=384.88$, ${\chi}^2/df=2.26$, GFI=0.90, NFI=0.92, CFI=0.95, RMSEA=0.07. The results indicated that the CEO leadership, organizational culture, and human resource competencies are a driving force in all aspects of competitive advantage differentiation strategies. In addition, the R & D innovation, service, and marketing differentiation strategies are positively related to performance. The results validate the fact that foodservice firms could reinforce strategic decisions through a variety core competencies and achieve continuous performance through competitive strategies.

서울시 자치구 건강가정지원센터 이용자의 가족건강성 및 프로그램 요구도 (Family Strengths and Program Needs of Seoul Local Healthy Family Support Center Participants)

  • 손서희;계선자
    • 가정과삶의질연구
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    • 제32권6호
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    • pp.19-30
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    • 2014
  • The purpose of this study was to identify the relationships between Healthy Family Support Center (HFSC) program participation and family strengths and program needs based on HFSC participants' individual, family, and community characteristics. A total of 695 HFSC participants who were married and had participated in HFSC programs were recruited through 25 local HFSCs in Seoul. A multiple regression method was conducted for data analysis. The major findings are as follows. Family strengths was related to the variables of age, education, monthly household income, and participation in family counseling and sharing family care programs. In terms of program needs, the variables of marital conflict, difficulty in care, financial distress, family strengths, and family-friendly community were associated with HFSC program needs while participants' socio-demographic characteristics were not related to program needs. This study highlights that HFSC programs have different target populations considering that the level of family strengths was different among the various programs' participants. In addition, program needs are different depending upon the HFSC participants' experiences in the family and community. These findings suggest that it is important to consider participants' family and community characteristics as well as participants' socio-demographic characteristics to provide appropriate programs for all HFSC participants.