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Contents Analysis of Management Philosophy - focus on Mission and Vision of Fisheries Business (국내 수산관련 기업의 주요 경영철학에 대한 내용분석 - 상장사의 미션과 비전을 중심으로)

  • Lee, Dong-Ho
    • The Journal of Fisheries Business Administration
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    • v.44 no.3
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    • pp.85-101
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    • 2013
  • The foundation of any association or organization should include a mission, a vision, and strategic goals. Vision and mission are frequently discussed in academic and practitioner literature and accepted as key items in strategic decisions. But in these days, the words"change and crisis"are what companies are familiar with. They bringing about uncertainty led the companies to search for new strategies in order to specify their directions. In case of making proper direction for some organization, the role of management philosophy is most important. And also identifying, clarifying and communicating the management philosophy is now a major part of the planning process. This study examines the characteristics of management philosophy items which including mission and vision in Korean fisheries business with contents analysis. in order to achieve these purpose, this research analysing the mission, vision and CEO's greeting with the social network analysis(SNA) which is the most dominant technique in contents analysis. The SNA is evaluated that most popular, rigorous and firm methodology for analyzing, examining and revising some concepts or objects in the context of semantics. The findings of social network analysis show that some critical problems are existed. First, most of the fisheries company did not fully announce the mission and vision irrespective of one's size or scale. Second, there is some coverage insufficiency of stakeholders in mission and vision. And cutting edge topics like environmental problem, corporate social responsibility, consumer sovereignty are not included in management philosophy.

A Study on the Relevance between Auditing Quality and Book-Tax Difference Variability (감사품질과 회계이익-과세소득 차이 변동성 간의 관련성)

  • Ryu, Ye-Rin;Ji, Sang-Hyun;Lee, Gyeong-Rak
    • Journal of the Korea Convergence Society
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    • v.8 no.1
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    • pp.187-193
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    • 2017
  • We examined the effect of Audit Quality on Accounting Policy by using Book-Tax Difference Variability as the proxy of Accounting Information Quality. We used 2,412 sample data from 2010 to 2014. In short, the result of this study's is as followed. Audit Quality have a negative relevance with Book-Tax Difference Variability. Therefore we can support that the firm has a good Audit Quality shows the better Accounting Information Quality according to this study. This study contributes as follow. we can confirm how does Audit Quality affect Accounting Policy by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that has a good Audit Quality

Incremental Effect and Determinants of Equity to Shareholders in Regal Management - Forcusing on Non-Listed Firms - (법정관리의 주주지분증가효과와 결정요인 - 비상장기업을 중심으로 -)

  • Kang, Ho-Jung
    • Proceedings of the Korea Contents Association Conference
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    • 2006.11a
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    • pp.327-332
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    • 2006
  • Entering legal management, shareholders receive some payment. We call this phenomenon the deviations from absolute priority. This study focuses on incremental effect and determinants of equity to shareholders by wealth transfer from creditors to stockholders in the process of legal management. The main results of this study can by summarized as follows. First, the incremental effect of equity to shareholders is common in the sample of this study. The sample contains 46 non-listed firms that filed for legal management and had confirmed their reorganization plans. Second, the results of the regression model analyzing the determinants of incremental equity to shareholders in legal management show that it is negative related to the solvency(total debt/total asset), firm size, and weight of claims for secured creditors and banks significantly. but corporate reorganization period(from filing to confirmation)are not significant.

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Value of Fine Needle Aspiration Cytology of Mucinous Carcinoma of the Breast (유방의 점액성 암종의 진단시 세침흡인 검사의 의의)

  • Kim, Yoon-Jung;Gong, Gyung-Yub;Huh, Joo-Ryung;Park, Jeong-Mi;Ahn, Sei-Hyun;Kim, On-Ja
    • The Korean Journal of Cytopathology
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    • v.7 no.2
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    • pp.157-162
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    • 1996
  • Fine needle aspiration(FNA) is an effective tool in diagnosing mammary carcinoma. We experienced 7 cases of histologically confirmed mammary mucinous carcinoma among 3,052 aspirated cases of breast from 1992 to 1996 in Asan Medical Center. The average age of the patient was 48(33-64) years. The mean size of the lesions was $1.6(0.7{\sim}3)cm$, and they were palpated as well-defined, firm to hard masses. The cytologic features that may be useful in making a FNA diagnosis of mucinous carcinoma of the breast were analysed. Mucinous background and tumor cell clusters with occasional single cells were observed in all cases. Among them, two cases showed abundant scattered single cells, whereas only few single cells were seen in the other two cases. Tumor cells exhibited mild pleomorphism in four cases and moderate pleomorphism in three cases. Nucleoli tended to be not prominent and are observed in three cases, rarely noted in other three cases and not seen in one. There was microcalcification in four cases(57%). In conclusion, mucinous background and clustered tumor cells showing mild to moderate pleomorphism with characteristic clinical findings allow us to diagnose mucinous carcinoma of the breast.

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The Assessment of Gallbladder with Various Fatty Meal in Oral Cholecystography (경구담낭조영술의 지방식에 관한 비교평가)

  • Yeon, Jeong-Hum;Kwon, Lee-Seon;Kim, Myung-Sook;Chung, Kyung-Mo;Kim, Hea-Sung;Cheung, Hwan
    • Journal of radiological science and technology
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    • v.16 no.1
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    • pp.89-94
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    • 1993
  • However, technical advances in ultrasono imaging have had a remarkable impact on the study of biliary system oral cholecystography is a contrast of the gallbladder which is very frequently performed even with the application of Extra Shock Wave Lithotripsy(ESWL) in clinical use. Oral GB requires a stringent preparation if it is to be fully successful and a considerable amount of time to complete all its procedures and its objects of the radiographs. 1) to obtain a firm diagnosis of the presence of gallstones. 2) to essess function of the gallbladder that is, its ability to concentrate and store bile. After a times sequence of X-ray exposures taken in various positions to show the gallbladder to be satisfactorily filled, the patient is given a fatty meal, for instances two eggs or a cup of milk. The gallbladder which is drained by the cystic duct stores and concentrates the bile and is stimulated to contrast and excrete the bile by hormone "cholecystokinin" secreted in the intestinal mucosa. To evaluate the effect of the fatty meal which caused the gallbladder to constrict and empty, and by so doing the contrast medium passes through the cystic and bile ducts which are shown in radiographs exposed from 15-30 minutes after the variety practice of fattymeal, such as soft-boiled 2 eggs, raw 2 eggs, 100g of peanuts, and 200ml of milk. If the concentration of the opaque medium in the gallbladder is adequate, then not only the size, shape and position of the gallbladder will be shown from firms taken at intervals, the rate of concentration of the opaque medium and of the emptying of gallbladder has been measured and analyzed.

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A Study of Introduction of CMMI on Design Process for Improving Collaboration (설계협업 프로세스의 개선을 위한 CMMI 도입 방안에 대한 연구)

  • Jun, Joon-Ki;Yi, June-Seong
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.436-440
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    • 2008
  • Evaluating the work process of the organization is necessary to improve efficiency and make high quality of results. As size of construction projects are bigger, it is also applied to design firm. By applying efficient process, design team can reduce rework and waste. To make systematic process and keep a continuous progress, process evaluation is required. On this study, CMMI(Capability Maturity Model Integration) concept is benchmarked. Originally CMMI is suggested to evaluating capability of work process of Soft Ware developing organization by SEI(Software Engineering Institute). From CMMI system, direction of making evaluating method of design project performing team is drove. After worked out the evaluation method of capability maturity of process in design team, it could contribute making progress in the design process and satisfying client.

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A Theoretical Model for the Choice of Alternative Work Arrangements (비정형근로 유형의 선택에 대한 이론적 모형)

  • Rhee, Chong-Hoon
    • Journal of Labour Economics
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    • v.29 no.1
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    • pp.75-98
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    • 2006
  • This study shows a theoretical model, based on transaction cost theory, for the choice of alternative work arrangement, Suppose that standard labor contract (permanent and full-time) is a typical labor contract of within-organization transaction and alternative labor contracts of variety are in the spectrum between market and within-organization transaction, the type and size of the market transaction cost for a specific labor would determine the appropriate labor contract. Firm-specificity and level of skill, scope and uncertainty of tasks, and duration of contract are the major determinants of transaction cost which, in turn, determines the type of labor contract. This theoretical model implies that there will be occupational segregation between standard and alternative work arrangements and that the legal regulations for protecting employment and wage of non-standard workers might not be so effective as expected.

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Analysis on the January Effect and Market Efficiency in Korea Stock Market Before and After IMF Financial Crisis (IMF 금융위기 전후 국내 주식시장의 1월효과 현상 및 효율성 분석)

  • Yun, Kang-In
    • The Journal of the Korea Contents Association
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    • v.17 no.3
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    • pp.578-588
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    • 2017
  • The purpose of this paper was to prove the January Effect and Efficiency of the KOSPI Market, and then suggest as a result. KOSPI data was divided into two of section, Before and After IMF Financial Crisis, and this paper utilized Market Capitalization of common stock to conduct a study. As the main findings of this result, in KOSPI 1st section(Before IMF Financial Crisis), this paper proved the January Effect and Size Effect for Small-capital stock. On the other hand, in KOSPI $2nd-{\alpha}$ & ${\beta}$ section(After IMF Financial Crisis), this paper couldn't prove the January Effect. And then, this paper couldn't prove the Efficient Market hypothesis in KOSPI 1st with January Effect, however, proved the weak efficient market in KOSPI 2nd(${\alpha}$ & ${\beta}$) without January Effect. Finally, this paper deducted implications and limitation as the results.

The Impact of University Knowledge Capital on the Local Business Activity in Korea (대학의 지식자본이 지역의 기업활동에 미치는 영향)

  • Kim, Seon Jae
    • The Journal of the Korea Contents Association
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    • v.18 no.2
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    • pp.450-458
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    • 2018
  • The purpose of this study is to investigate the impact of university knowledge capital on the local business activity in the Korean local governments in the year 2015. We found that the increase of the standard deviation of university patent, scientific publications, incumbent firms, and industrial property rights raised the number of new knowledge-intensive firms to 15%, 11%, 54%, and 22%, respectively, in the local economy. In addition, the coefficient which reflects the interaction effects of the knowledge capital between universities and local industries was significant in the given area in the year. On the other hand, in the control variables, the coefficients for the size of local government, population density, and percentage of 20s~40s out of the total population in the local government were significant, showing above 90% level except for the variable of the distance between a local government and Seoul. In particular, when the knowledge capital of the university and industry coexists, the synergistic effect which has influence on the foundation of knowledge-intensive firms was meaningful despite the small scale, and these two types of knowledge capital could be complementary in creating new knowledge-intensive firms in the Korean local economy.

Analysis on the Efficiency and Productivity Change of Non-Life Insurance Industry between Pre-Execution and Post-Execution of Capital Market Law (자본시장통합법 시행 전후의 손해보험산업의 효율성 및 생산성 변화 분석)

  • Kang, Ho-Jung
    • The Journal of the Korea Contents Association
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    • v.11 no.12
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    • pp.403-412
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    • 2011
  • The execution of capital market law causes severe competition by promoting restructuring of financial industry. This study analyze efficiency and productivity change of the Korean Non-Life Insurance industry between pre-execution and pre-execution of capital market law using DEA model and Malmquist Index. Additionally, this study finds determinants of efficiency using tobit regression. The main results of this study can by summarized as follows. First, the efficiency with post-execution was increased comparing with pre-execution of capital market law significantly. Second, the productivity with post-execution was increased comparing with pre-execution of capital market law significantly. Third, significant determinants of technical efficiency and pure technical efficiency are weight of life planner. operation rate of assets respectively. And significant determinant of scale efficiency are firm size, operation rate of assets, weight of life planner.