• 무역학회지
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• 제46권2호
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• pp.245-262
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• 2021

Despite the numerous advantages that CSR engagement can potentially offer, top managers may not always be willing to invest in CSR as they are expected to meet expectations of external constituents in the short run. Given that financial analysts' expectations are important short-term performance targets that top managers are motivated to meet, this study examines how performance relative to earnings forecasts issued by analysts affect top managers' decisions about CSR engagement. Using a sample of publicly listed U.S. firms from 2000 to 2016, we find that top managers are more likely to reduce discretionary expenditure on CSR activities as performance falls below analyst forecasts to improve financial performance in the following fiscal year. As performance exceeds analyst forecasts, top managers are motivated to reduce CSR investments in order to meet higher expectations of analysts. As financial analysts closely monitor the firms that they follow in order to publish investment advice to market participants, we find that analyst coverage weakens top managers' incentive to reduce CSR engagement. Overall, this research sheds meaningful insight into the contextual background in which the top managers are situated in when they make decisions on CSR engagement.

• 대한간호
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• 제29권5호
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• pp.46-53
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• 1991

In the past, management had been done over nurses rather than nursing and this brought the existence of general manager and as a result, nurse-manager's position and role are being threatend. For the up-bringing of nursing to firm professional recognition in the 21st century, it is firmly believed that nursing managers are to be in the position to play the role of general manager with professional qualifications; personal qualities and exact understandings on the role and function of each tier group under her/his management. 124 top(3 nursing superintendents), middle-range(23 supervisors) and unit managers(98 head-nurses) from 3 university hospitals in Seoul were interviewed in order to investigate their belief in the role, professional qualifications, personal qualities as well as the strategy for the development of their leadership qualities. The frame of reference for the interview were developed by the researcher in reference to relevant literatures. It was the common belief that qualifications o[ top-managers and mid-managers require an educational background of master's preparation or higher and clinical career for at least 15 years for top-managers and 5 -10 years for mid-managers. The personal qualities required by nurse managers include; leadership, initiative, judgement, self-confidence, flexibility, open-mindedness and strong motivation. Achievment-orientedness would greatly help them become excellent managers. On the other hand, [or more effective management, managers of each teir group are to fully understand their role and perform "their job responsibilities ie. Top managers are supposed to study with emphasis on organization, function and conceptual s~ill while mid-managers concentrate their effort on the development of skills for direction, guidance and human relationship. Unit managers also supposed to have abilities to manage their function with emphasis on development of clinical performance skill, for direction on operative aspects. The strategies for the development of leadership qualities include program-planning at individual instutional level as well as local, national and international level. Nurse-managers are to be motivated and encouraged to participate in the programs in order to effectively communicate within tier groups.oups.

• 품질경영학회지
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• 제37권3호
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• pp.1-9
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• 2009

Top Managers are apt to do the decision making on the base of cost-benefit analysis. Therefore the return on quality is indispensable to get the commitment of the top managers on the quality programs. The monetary or tangible effects of the most improvement activities through the suggestion systems and the quality circle activities are computed and reported. In most cases the reported gains are much bigger than the input invested. In spite of the reported high return many top managers are doubtful about the truth of reports because the gains are not translated into the profit on the income statement. This paper discusses about the mechanism of individual improvement activities and analyze the system effect which sum the individual effect and the realization effect on the income statement during that period. This will help the top managers to commit on the quality programs with high confidence.

• Journal of Korea Trade
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• 제23권2호
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• pp.88-109
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• 2019

Purpose - This paper examines the effects of host country's non-economic factors on foreign affiliate's financial and operational performance. Design/Methodology - Using Korean-owned foreign affiliate-level data, we employ various measures that represent host country's non-economic factors and examine their effects on foreign affiliate's performance. We further investigate the effects of local top managers and local middle managers on the impact of country's non-economic factors on foreign affiliate's performance. Findings - We find that local top managers are effective in increasing foreign affiliate's financial performance by dealing with institutional and cultural factors, particularly in high-income countries, while local middle managers are effective in increasing affiliate's operational performance by responding to the changes in doing business factors, particularly in low-income countries. Originality/value - Considering that most of previous FDI studies focus on examining host country's economic factors on firm's FDI decision, our findings suggest that country's non-economic factors are strongly associated with actual business performance of foreign affiliates.

• 경영과정보연구
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• 제38권1호
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• pp.1-21
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• 2019

본 연구는 최고경영자와 이사회의 네트워크밀도와 R&D투자 간의 관계와 이들 관계에 영향을 미칠 수 있는 기업분할의 유형과 제도의 영향을 분석하는데 주된 목적을 두고 실행되었다. 연구목적의 달성을 위해 외환위기가 발생하고 기업분할 관련법(상법 530조)이 제정된 직후인 1999년부터 가장 최근의 자료수집이 가능한 2016년까지 총 18년의 연구기간 동안 기업분할을 실행한 국내기업들을 대상으로 다중회귀분석을 실행하였다, 분석결과는 국내기업 최고경영자와 이사회의 네트워크밀도와 R&D투자 간에 유의한 정(+)의 관계가 있음을 보여주고 있다. 또한 기업분할 유형과 관련하여 최고경영자와 이사회의 네트워크밀도와 R&D투자 간의 정의 관계는 비관련분할에서 보다 관련분할을 실행한 기업에서 강화되었음을 보여주고 있으며, 기업분할 제도와 관련해서는 물적분할보다 인적분할을 실행한 기업들에서 이들 관계가 강화되었음을 보여주고 있다. 신속한 의사결정이 요구되는 사안임에도 불구하고 장기적인 관점에서 높은 수준의 불확실성과 위험을 수반하게 되는 R&D투자결정에 있어 최고경영자와 이사회 간의 네트워크밀도가 긍정적인 영향을 미칠 수 있음을 보여주는 본 연구의 분석결과는 최고경영진들 간의 신뢰의 중요성을 강조해 온 네트워크이론의 주장과 일치한다. 또한 혁신역량 강화를 위한 R&D투자결정에 있어 개인수준의 요인들뿐만 아니라 조직수준의 요인이 함께 고려되어야 함을 시사하고 있다. 본 연구는 향후 기업분할의 활용을 통한 보다 전략적인 국내기업 지배구조의 개선방안에 대한 연구를 강화하는 동기를 제공해 줄 수 있을 것으로 기대된다.

• 한국환경과학회지
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• 제22권6호
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• pp.779-785
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• 2013

To examine the psychological characteristics and work ethics of Hanwoo managers, we selected 26 of the 50 managers who took part in this study to avoid unreliable response and non-description from the questionnaire. The core results of this study were the following: First, cronbach's ${\alpha}$ reliability with highest domain in this study were obtained from character strengths (.938), followed by job satisfaction (.841), internal evaluation (.799), and external evaluation (.739). Second, for perception and attitude of Hanwoo management, the correlation between job satisfaction and internal evaluation (P<0.05) was observed. Management satisfaction showed higher for intermediate group and subgroup and lower satisfaction for the top group. Third, there were statistical differences (P<0.05) in ten character strengths (curiosity, judgment, creativity, social intelligence, wisdom, honesty, optimism, responsibility, humor, and passion) according to group satisfaction. Ten character strengths were lower in creativity (7.14) and higher in responsibility (8.57) in comparison with other items for the top group. In conclusion, these results suggest that character strengths are beneficial to improve Hanwoo management on psychological characteristics and work ethics of managers.

• 한국정보시스템학회지:정보시스템연구
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• 제14권2호
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• pp.215-236
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• 2005

The purpose of this paper is to examine the differences in the critical success factors for ERP adoption suggested by the system managers and the ERP consultants. The survey results indicated the following findings. First, there was no significant difference in the relative importance of the critical success factors between the system managers and the ERP consultants. Both groups agree that 'top manager's concern and support' is the most critical factor and that 'user involvement' is the second. However, the system managers tend to think 'training and education of end users' and 'cooperations among the project participants' more important than the consultants do. Second, both groups agree that the most important ERP contribution should be 'improvements in the business processes.' They also agree that the least important aspect is 'ERP's contribution to the individual's productivity.' In overall, the ordered lists of ERP evaluation criteria according to their importances were of no significant difference between the groups. Third the two groups showed differences when they were asked to evaluate the importance of the critical success factors for each of the ERP evaluation criterion. In general, the system managers tend to put more emphasis on 'training and education of end users' and 'adaptation of end users to the changed processes,' whereas the consultants tend to emphasize more on 'top managers' interest and supports' and 'project manager's capabilities and performance.' The differences in the critical success factors presented by the two groups indicated that more efforts need to be devoted to understanding other participant's interests and concerns in an ERP project team. Better coordinations based on the mutual understandings could improve the chance of achieving a success in adopting ERP packages.

• 한국건축시공학회지
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• 제8권4호
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• pp.61-69
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• 2008

The size of the construction projects become huge and complex, and the depth of excavation for the underground structures become deeper. Also the working area is not enough for loading materials and temporary facilities. This is the most case of recent construction projects in downtown area. Top-down is the most useful method for this kind of construction projects. Top-down construction method consists of supporting method, retaining wall type, foundation type and construction direction such as up-down or up-up. construction managers have to select sub-elements for top-down construction method in planning phase. This study is to suggest the sub-elements selection model for the top-down construction method, and the case study is conducted for evaluating this model.

• 성인간호학회지
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• 제20권2호
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• pp.251-268
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• 2008

Purpose: This study aimed to develop the first standardized education & training program for education of senile long-term care managers to improve the quality of senile long-term care service. Methods: The study developed programs through literature review, specialists' conference and interview with the linear approach from February, 2007 to May, 2007. Results: Senile long-term care managers should have qualification of 51 items in knowledge, 35 items in technology and 17 items in attitude. Total 8 subjects were education & training subjects of senile long-term care managers and the study proposed targets of each subject and education & training level divided into top, middle and bottom. Total education & training hours were composed of 70 hours in theory, 50 hours in practical technique and 40 hours in social welfare practice in agencies. Conclusion: The study will contributed development of the first education & training programs for education of senile long-term care managers. Therefore, the study proposes that the study will be applied to a systematical education & training course through program verification after applying real programs to senile long-term care managers and that it is necessary to develop the standardized education & training program for higher senile long-term care managers.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.229-238
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• 2007

This paper presents a study on construction safety in the People Democratic Republic of Laos (PDRL). Fifty workers experienced certain injuries in their construction sites and 15 top managers were interviewed in twenty-six construction projects in Vientiane, the capital of PDRL. Research results show that stepping on and/or striking against objects (48%), struck by falling objects (24%), falling of persons (12%) are major types of construction injuries. The paper stresses that the ignorance of top managers about their crucial role in safety improvement, using safety incentive to raise safety performance, lack of thorough understanding about benefit from labor safety performance, and the willingness to cut off safety performance expenditures is considered as obstructions of safety improvement programs. The survey indicates that physical working conditions, relationship among workers, foremen behaviors and the monthly wage were influencing factors to worker's job satisfaction. The study also highlights afternoon as dominant time that led to a large number of injuries.