• 제목/요약/키워드: financial resource management

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정보보안체계 수립이 Multibusiness 기업 성과에 미치는 영향에 관한 연구: IT Relatedness 이론 관점에서 (Study about the Impact of Information Security Systems on Corporate Performance: Based on IT Relatedness Theory)

  • 구자면;박주석;박재홍
    • Asia pacific journal of information systems
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    • 제23권4호
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    • pp.129-149
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    • 2013
  • According to the development of new Information Technologies, firms consistently invest a significant amount of money in IT activities, such as establishing internal and external information systems. However, several anti-Information activities-such as hacking, leakage of information and system destruction-are also rapidly increasing, thus many firms are exposed to direct and indirect threats. Therefore, firms try to establish information security systems and manage these systems more effectively via an enterprise perspective. However, stakeholders or some managers have negative opinions about information security systems. Therefore, in this research, we study the relationship between multibusiness firms' performance and information security systems. Information security indicates physical and logical correspondence of information system department against threats and disaster. Studies on information security systems suggested frameworks such as IT Governance Cube and COBIT Framework to identify information security systems. Thus, this study define that information security systems is a controlled system on enterprise IT process and resource on IT Governance perspective rather than independent domain of IT. Thus, Information Security Systems should be understood as a subordinate concept of IT and business processes. In addition, this study incorporates information capability to information security system literature to show the positive relationship between Information Security Systems and Corporate Performance. The concept of information capability suggested that an interaction of human, information, technical and an effect on corporate performance using three types of capability (IT Practice, Information Management Practice, Information Behaviors and Values). Information capability is about firms' capability to manage IT infrastructure and information as well as individual employees who use IT infrastructure and information. Thus, this study uses information capability as a mediating variable for the relationship between information security systems and firms' performance. To investigate the relationship between Information Security Systems and multibusiness firms' performance, this study extends the IT relatedness concept into Information Security Systems. IT relatedness provides understanding of how corporations cope with conflicts between headquarters and business units to create a synergy effect and achieve high performance using IT resources. Based on the previous literature, this study develops the IT Security Relatedness model. IT Security Relatedness is our main independent variable, while Information Capability and Information Security Performance are mediating variables. To control for the common method bias, we collect each multibusiness firm's financial performance and use it as our dependent variable. We find that Information Security Systems influence Information Capability and Information Security Performance positively, and these two variables consequently influence Corporate Performance positively. In addition, this result indirectly shows that corporations under a multibusiness environment can obtain synergy effects using the integrated Information Security Systems. This positive impact of Information Security Systems on multibusiness firms' performance has an important implication to various stakeholders. Therefore, multibusiness firms need to establish Information Security Systems to achieve better financial performance.

기술창업 초기기업의 성장의도와 성과에 미치는 영향 (The Influential Factors to Growth Intention and Performance in Early-stage Technology-based Start-up Companies)

  • 이창영;황인호;김진수
    • 벤처창업연구
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    • 제11권2호
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    • pp.49-62
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    • 2016
  • 기술창업은 경제 성장, 고용창출 등 경제적 파급효과가 높기 때문에, 지속적 성장을 위한 접근 전략이 필요하다. 그러나 창업 후 1~2년이내 발생 가능성이 높은 죽음의 계곡(Death-Valley)을 극복하지 못하고 많은 기술창업기업이 시장에서 퇴출되고 있다. 본 연구는 기술창업 초기 기업이 죽음의 계곡을 극복하기 위한 성과에 미치는 영향변수에 대한 실증 연구이다. 기술창업기업 관련 선행 연구를 바탕으로 성과(재무적 성과, 기술적 성과)에 미치는 영향 요인을 성장의도를 제시하고, 인적 자원 특성(기업가 역량, 팀 몰입)과 성장의도와의 관계, 그리고 비즈니스네트워크의 조절 효과를 찾는다. 연구 가설 검증을 위하여 구조방정식 모델링을 실시하였으며, 청년창업사관학교 졸업기업을 대상으로 설문을 배포하였으며, 총 306부의 설문지를 회수하여, 연구 가설을 SPSS 21.0과 Amos 22.0을 사용하여 실증분석 하였다. 가설 검증 결과 재무적 성과와 기술적 성과에 성장의도가 긍정적 영향을 미쳤으며, 기업가 역량(기술 역량, 전략적관리 역량, 창의역량)과 팀 몰입이 성장의도에 긍정적 영향을 미치는 것을 증명하였다. 또한 비즈니스네트워크가 인적자원 특성과 성장의도간의 조절효과 관계가 있음을 증명하였다. 이러한 연구 결과는 향후 창업 초기 기업의 지속적 성장을 위한 연구와 실무적 관점에 있어서 유용한 시사점을 제공해 줄 것으로 기대된다.

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자본시장(資本市場)의 경제적(經濟的) 효율성(效率性)에 관한 연구(硏究) (A Study on the Economic Efficiency of Capital Market)

  • 남수현
    • 재무관리연구
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    • 제2권1호
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    • pp.55-75
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    • 1986
  • This article is to analyse the economic efficiency of capital market, which plays a role of resource allocation in terms of financial claims such as stock and bond. It provides various contributions to the welfare theoretical aspects of modern capital market theory. The key feature that distinguishes the theory described here from traditional welfare theory is the presence of uncertainty. Securities has time dimensions and the state and outcome of the future are really uncertain. This problem resulting from this uncertainty can be solved by complete market, but it has a weak power to explain real stock market. Capital Market is faced with the uncertainity because it is a kind of incomplete market. Individuals and firms in capital market made their consumption-investment decision by their own criteria, i. e. the maximization of expected utility form intertemporal consumption and the maximization of the market value of firm. We noted that allocative decisions that had to be made in the economy could be naturally subdivided into two groups. One set of decisions concerned the allocation of first-period resources among consumption $C_i$, investment in risky firms $I_j$, and riskless investment M. The other decisions concern the distribution among individuals of income available in the second period $Y_i(\theta)$. Corresponing to this grouping, the theoretical analysis of efficiency has also been dichotomized. The optimality of the distribution of output in the second period is distributive efficiency" and the optimality of the allocation of first-period resources is 'the efficiency of investment'. We have found in the distributive efficiency that the conditions for attainability is the same as the conditions for market optimality. The necessary and sufficient conditions for attainability or market optimality is that (1) all utility functions are such that -$\frac{{U_i}^'(Y_i)}{{U_i}^"(Y_i)}={\mu}_i+{\lambda}Y_i$-linear risk tolerance function where the coefficients ${\mu}_i$ and $\lambda$ are independent of $Y_i$, and (2) there are homogeneous expectations, i. e. ${\Large f}_i(\theta)={\Large f}(\theta)$ for every i. On the other hand, the efficiency of investment has disagreement about optimal investment level. The investment level for market rule will not generally lead to Pareto-optimal allocation of investment. This suboptimality is caused by (1)the difference of Diamond's decomposable production function and mean-variance valuation model and (2) the selection of exelusive investment or competitive investment. In conclusion, this article has made an analysis of conditions and processes of Pareto-optimal allocation of resources in capital marker and tried to connect with significant issues in modern finance.

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한국 기업 속성에 따른 기업연금보험 상품 및 제도유형 선호도 분석 (The Impact of Corporate's Attributes on Corporate Pension Insurance Products & Type Preference)

  • 주헌
    • 산경연구논집
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    • 제8권2호
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    • pp.21-31
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    • 2017
  • Purpose - The total amount of advanced Corporate Pension Insurance products exceed 148 trillion Korean Won at the end of 2016. For a firm with over 300 employees, when a bill on compulsion of introduction of Corporate Pension Insurance products, currently pending in court, is passed, Corporate Pension shall be an essential. The findings of the paper will provide a guideline for understanding on firm's attributes and its effects towards introduction of Corporate Pension Insurance products. Research design, data, and methodology - The data were collected using statistics of employer panel survey from Korea Labour Institute in 2013. The study analyses a sample survey on 1,775 outstanding enterprises and their HR department among whole corporations in Korea. For analysis of data, empirical testing by Logistic Regression was utilized. Results - As an outcome of empirical testing, variables on share of regular employees and the aged employees in over 50's generates a significant statistical meaning. It eventually gives a great impact on purchase of Corporate Pension scheme. Moreover, variables on corporate financial statement, current sales, current net income, total amount of the debts, labor cost per person also has a vital influence on introduction of Corporate Pension Insurance products. Lastly, variables on firm's labor relationship have no effect except for the execution or non-execution of HR consulting. Meanwhile, Variables affecting a choice on pension schemes types among firm's attributes are a share of regular employees, current net income, execution or non-execution of HR consulting etc. These variables represents a statistical implication. According to their each features, they prefer DB or DC plan. Conclusions - Introduction of corporate pension scheme is apposite to contemporary Korea's situation entering a hyper-aging society and firms with a high share of regular employees, the weight of aging, current sales, current net income and labor cost per person are exceedingly active in purchasing Corporate Pension Insurance products. However, after the introduction of corporate pension scheme, firms which has an implementation of consultation on human resource management, flexible benefits plan, job security and welfare system prefer DC plan whereas from financial perspective firms with high net income prefer DB plan.

이혼한 어머니의 경험을 통해 본 비양육 아버지의 부모역할 수행과 공동부모역할 형성 (Divorced Mothers' Experiences of Noncustodial Fathers' Involvement with Their Children and Co-Parenting Relationships)

  • 손서희
    • Human Ecology Research
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    • 제51권4호
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    • pp.439-454
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    • 2013
  • The purpose of this study is to explore Korean divorced mothers' experiences of noncustodial fathers' involvement in children's lives after divorce and co-parenting relationships. The data were collected from 17 mothers who were divorced between the years of 2004 and 2009, and were raising at least one minor child. Data were analyzed based on the inductive data analysis method. Divorced mothers' experiences of noncustodial fathers' involvement in children's lives after divorce were categorized in three ways: a satisfactory on-going relationship, a dissatisfactory on-going relationship, and a discontinued relationship. The results show that a few mothers were satisfied with the degree of the fathers' involvement in the children's lives 1) if the fathers were interested in their children and responsive to their children, and 2) if the fathers paid either child support or provided some financial supports for their children based on the fathers' financial abilities. However, the majority of the mothers were dissatisfied with the degree of the fathers' involvement in the children's lives. While some of the mothers maintained a relationship with the children's fathers despite their dissatisfaction, others discontinued the relationship. Regarding the co-parenting relationship after divorce, the relationships with the fathers were classified as either cooperative relationships or uncooperative relationships. The majority of the mothers experienced difficulties establishing cooperative co-parenting relationships with the fathers, but three mothers had cooperative relationships. The reasons for these uncooperative relationships were: uncooperative fathers, uncooperative mothers, or ambiguous communication regarding parenting after divorce. These findings suggest parenting education for divorced parents.

대학병원 의사의 진료비심사기준 준수행동 분석 (An Analysis of the Medical Fee Review Standards Observance Behavior of a Tertiary Care Hospital Medical Staffs)

  • 윤경일
    • 한국병원경영학회지
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    • 제12권2호
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    • pp.1-24
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    • 2007
  • The medical fee reimbursement denied by HIRA(Health Insurance Review Agency) amounted to about 1.2% of the total medical fee claim to HIRA for reimbursement. Most of the denials stem from the inappropriate prescriptions of medical staff violating the medical fee review standards issued by HIRA. Considering the significant impacts of the standards observance behavior on the hospitals' financial viability, we attempted to analyze the predisposition factors of medical staffs' review standards observance behavior. The TPB(Theory of Planned Behavior) was adopted as the theoretical framework of the analysis. Data were collected by administrating a survey on the concepts included in TPB model to the 187 medical staff of a tertiary care hospital. Of the 187 questionaries distributed, 150 were responded resulting 80.2% of response rate. The mean differences among the groups classified by age group, years of experience, medical specialty and gender were analysis using ANOVA. The relationships among the TPB concepts were analysed by applying the Structural Equations Modeling method. The TPB model consists of three exogenous concepts (attitude toward the behavior, subjective norm, and perceived behavioral control) and two endogenous concepts (intention and the behavior). The results of ANOVA indicated significant mean differences among the groups classified by the medical staff's age, years of experience, and medical specialty. The older and the more experienced had the higher mean of observance behavior score. The results of Structural Equations analysis showed that the subjective norm and perceived behavioral control had statistically significant influences on intention, but the influence of attitude to intention was not statistically significant. The influences of perceived behavioral control and intention on behavior were significant. Based on these results the theoretical and practical implications were discussed.

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Strategic Bundling of HRM for Organizational Performance: an Empirical Study of Publicly Listed Companies

  • Gautam, Dhruba Kumar
    • 아태비즈니스연구
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    • 제5권2호
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    • pp.51-64
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    • 2014
  • Strategic bundling of Human Resource Management (HRM) practices among themselves works together as an entire HRM system rather than individual HRM practices to achieve organizational objectives. The bundles of HR practices support the effectiveness of one another assuming the effectiveness of any practice depends on other practices in place. It is said that the greater the total degree of bundling among the various components of HRM policies and practices, the more will be the organizational outcomes. Realizing these facts, this study aimed to explore the level of strategic bundling and examined the impact of such bundling on organizational performance to the publicly listed companies of Nepal. This empirical study is based on description and exploratory design for which data collected through the questionnaire based on 5-point liker scale. Total population of the study at the time of data collection are 234 organizations publicly listed in Stock Exchange of Nepal. Questionnaire is distributed to all organizations listed, response received from 105 organizations, as a unit of analysis, which is fairly good response. The study of strategic bundling of HRM practices perhaps the first study in Nepal, found that only 32 percent organizations have followed high bundling HR practices and these high bundling organizations are significantly different with low bundling organizations. Business organizations are trying to practice being close association of HRM policies and practices within them except labor relation with employee participation and business strategies. Supporting to the international literature, strategic bundling of HRM practices among themselves shows statistically significant effects on quality of product or services, labor productivity, financial performance, employee satisfaction, rate of innovation, employee commitment and market share.

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경영진과 종업원 간 보상격차가 기업성과에 미치는 영향 : 승진가능성 및 기회, 경영진에 대한 만족도의 조절효과 (The Compensation Gap between Top Management Team(TMT) and Employee, and Firm Performance : Moderating Role of Promotion Probability and Opportunity, and Satisfaction with TMT)

  • 최석봉
    • 품질경영학회지
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    • 제49권3호
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    • pp.313-326
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    • 2021
  • Purpose: Prior studies have sought to find antecedent to improve firm performance. However, research on compensation systems and employees' psychological mechanisms have been relatively limited. In this sense, this study has investigated the impact of compensation gap between TMT and employees on firm performance, and explored the factors that affect the above relationship. Specifically, this study analyzed the direct impact of compensation gap on firm performance. In addition, the process of compensation gap to firm performance is assumed to be significantly influenced by employees' recognized promotion system and satisfaction with TMT. Therefore, we examined moderating effects of both promotion probability and opportunity, and satisfaction with TMT on the relationship between compensation gap and firm performance. Methods: For empirical test, financial variables were collected from TS-2000 database, and moderating variables were collected form Job Planet for listed firms in Korea. We conducted hierarchical regression analysis to test hypotheses. Results: The findings of empirical analysis are as follows. First, compensation gap between TMT and employees had a positive effect on firm performance. Second, when promotion probability and opportunity was high, the effect of compensation gap on firm performance was strengthened. Third, when satisfaction with TMT was high, the positive effect of compensation gap on firm performance was also strengthened. Conclusion: Our findings have expanded prior research on human resource management and labor relation by identifying the positive role of compensation gap between TMT and employees on firm outcome. Moreover, our results also indicated that promotion probability and opportunity, and satisfaction with TMT, which has not been addressed well in previous studies, were important conditions enhancing the positive relationship between compensation gap and firm performance. Finally, this study suggest several theoretical and managerial implication with future research direction.

국내 호스피스.완화의료 현황 및 활성화 방안 - 호스피스.완화의료 기관 조사를 바탕으로 (Current Status and Activation Plan of Hospice Palliative Care in Korea - Based on Hospice Palliative Care Facilities Survey)

  • 경민호;장유미;한경희;윤영호
    • Journal of Hospice and Palliative Care
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    • 제13권3호
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    • pp.143-152
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    • 2010
  • 목적: 본 연구는 호스피스 완화의료 기관 조사와 통계청 자료를 이용하여 호스피스 완화의료 기관 현황과 장애요인, 그에 따른 활성화 방안을 조사하고 분석하여 향후 정책수립을 위한 기초자료를 제공하고자 실시되었다. 방법: 현황조사를 위해 국내 호스피스 완화의료 관련 단체 및 기관을 통해 호스피스 완화의료 제공 기관을 선정 하여 2009년 2월에서 3월까지 설문을 시행하였으며 설문내용은 기관의 일반현황, 대상자, 서비스 제공인력, 시설, 재정, 활성화 방안으로 구성되었다. 또한 필요병상수 및 병상충족률 산출을 위해 통계청의 지역별 인구수 자료를 이용하였다. 결과: 전체 53개 호스피스 완화의료 기관 가운데 42개 기관이 종합병원 이상으로 총 설문대상 기관 중 의원급 기관은 6개였다. 전체 53개 기관 중 18.8%의 기관이 수도권 지역에 분포하고 있었다. 전반적인 호스피스 완화의료 병상충족률은 21.9%로 낮은 것으로 나타났으며 4개 광역시도의 경우 호스피스 완화의료 전용병상이 없는 것으로 보고되었다. 2008년 호스피스 완화의료기관의 사망자는 전체 암사망자의 6.3%에 불과했다. 기관의 재정 관련한 설문에서 86%의 시설이 재정이 부족하다고 답변하였으며 그 외 인력수급 장애요인 및 시설기준 미충족의 원인으로도 재정 부족을 원인으로 꼽은 기관이 과반수를 넘는 것으로 나타났다. 호스피스 완화의료 활성화를 위한 정부의 지원으로 가장 필요한 부분으로 재정지원이었으며(71.2%), 기부문화 활성화 방안으로 기부금 전액 세금 공제(43.1%), 공익재단 설립(23.5%) 등으로 나타났다. 결론: 본 연구는 이처럼 기관의 현황 자료조사 및 설문조사를 통해 국내의 호스피스 완화의료 이용률 및 병상충족률이 낮은 문제점, 지역별 병상충족률 편차가 큰 문제점 등을 파악하였으며 호스피스 완화의료의 장애요인으로 재정부족, 인력수급 장애, 인식부족 등을 파악하였다. 또한 이를 위해 호스피스 완화의료 기관의 재정마련 방안이 필수적이며 인식 부족에 대한 개선 노력도 동시에 이루어질 필요가 있을 것으로 결론지었다. 이 중 재정 부족에 대한 방안으로는 정부의 재정 지원과 기부금 전액 세금공제와 공익재단 설립이 검토해 볼 만한 대안으로 제시할 수 있겠다.

주요 전략지수별로 살펴 본 국내 대형건설업체의 해외건설 진출전략 효과에 대한 실증적 연구 (Empirical Assessment of International Entry Strategy for Large Construction Companies)

  • 정우용;한승헌;장우식;구본상
    • 한국건설관리학회논문집
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    • 제11권1호
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    • pp.59-69
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    • 2010
  • 해외건설이 국가수출에 중추적인 역할을 하는 산업으로서 기여하고 있음에도 불구하고 그 간 해외건설 진출전략에 관한 연구는 단편적인 동향이나 활성화 제언을 제시하는데 초점이 모아졌다. 금융위기와 같은 시장 불확실성에 대비하고 중장기 진출 전략을 세우기 위해서는 이러한 제언적 연구나 프로젝트단위의 연구보다는 제조업처럼 기업단위의 연구를 통해 실효성 있는 해외진출 전략을 모색하는 것이 필요하다. 본 연구에서는 1993년부터 2007년까지 31개의 기업이 수행한 1,920개의 해외수주 프로젝트를 기업별로 분석하여 9개의 전략지수를 산정하고 4개의 재무지표를 조사하여 주요 기간별(아시아시장 도약기, IMF 조정기, 재도약기)로 기업의 수주성과를 다중회귀분석을 통하여 분석하였다. 또한 주요 전략지수와 재무지표의 각 시기별 증감이 기업의 해외수주량 증감과 어떤 상관관계가 있는지를 살펴보기 위해 동태적인 분석을 추가하였다. 그 결과 건설기업의 지역다각화, 공종다각화, 현지화, 부채비율 감소는 어느 시기에나 중장기적으로 해외수주량을 증가시키는 중요한 전략으로 평가되었으며, 국내기업간 공동진출비중, 선진기업 제휴비중, 현지기업 제휴비중, 인건비 비중, 관리비 비중의 증감은 시대에 따라 다르게 평가되었다. 본 연구의 성과는 해외건설진출 기업들에게 구체적이고 근거 있는 진출전략을 수립하고 해외시장진출 리스크를 관리하는데 유익하게 활용될 수 있을 것으로 기대된다.