• Title/Summary/Keyword: win-win

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동반성장 기업의 회계보수주의 수준 연구 (A Study on the Accounting Conservatism of Win-Win Growth Corporate)

  • 곽영민;지상현
    • 경영과정보연구
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    • 제38권1호
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    • pp.155-168
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    • 2019
  • 2008년 미국 서브프라임 금융위기 이후 더욱 심화된 국내 대기업-중소기업 간 경제 양극화의 해소 방안 중 하나로 동반성장정책(Win-Win Growth policy)의 중요성이 주목받고 있다. 특히 최근 다소 높은 수준의 최저임금 인상으로 중소기업의 경영난이 가중되고 있는 현 시점에서 동반성장 정책의 도입 및 확산은 대기업이 중소기업을 지배하는 한국 경제의 생태계를 대기업-중소기업 간 상생협력의 동반자적 경제 생태계로 전환하는 하나의 계기가 될 수 있을 것이다. 이에 본 연구에서는 동반성장 기업에 초점을 두고 동반성장 기업의 회계보수주의 수준을 검증하였다. 연구표본은 동반성장지수가 공시되기 시작한 2011년부터 2017년 한국거래소 상장 비금융업 12월 결산법인 총 3,608개 기업연도이다. 분석결과, 동반성장 수준이 높은 기업일수록 회계보수주의 수준이 높은 것으로 나타났다. 특히 이러한 결과는 동반성장평가 기업만을 대상으로 한 추가분석에서도 지지되었다. 본 연구는 최근 그 중요성이 더욱 높아지고 있는 동반성장에 주목하고, 동반성장 기업의 회계이익의 질을 회계보수주의 측면에서 검증한 첫 연구라는 점에서 연구의 의의가 있다고 할 수 있다. 아울러 본 연구가 한국 경제 생태계에 동반성장의 인식 및 확산에 조금이나마 기여할 수 있기를 희망한다.

기업의 동반성장 노력과 재무성과의 선후행 관계 : 순위 프로빗 모형을 이용한 계량적 동반성장지수의 산출 (The Relationship between Win-Win Growth Effort and Financial Performance with Time-lag : Development of Win-Win Growth Index using Ordered Probit Model)

  • 민재형;김범석
    • 한국경영과학회지
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    • 제39권2호
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    • pp.67-82
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    • 2014
  • The purpose of this study is two-fold : the one is to examine the causal relationship between domestic large firms' win-win growth effort and their financial performance by fiscal years; and the other is to develop a quantitative win-win growth index to overcome the limitation of the current one mainly using a survey method developed by NCCP (National Commission for Corporate Partnership). To serve the first purpose, we take a sample of 128 large companies whose win-win growth indices as of year 2011 and 2012 were evaluated by NCCP. We use their respective fiscal year's financial data to select 62 candidate financial ratios, which are then used in subsequent empirical tests. For the tests, we employ ordered probit model with stepwise selection method and two-way ANOVA with randomized block design to identify which of the 62 financial ratios are statistically significant ones to affect the firms' win-win growth index as well as to determine if the firms' win-win growth effort would cause their financial performance positively. To serve the second purpose, we devise a model using the 123 firms' 45 financial ratios, which employs ordered probit model with stepwise selection, and the validation of the model follows. We claim that the model suggested in this study serve as an alternative complementing the current one as it can produce the index in a more objective and swift manner using the firms' publicized financial statements.

Manufacturing of GaAs MMICs for Wireless Communications Applications

  • Ho, Wu-Jing;Liu, Joe;Chou, Hengchang;Wu, Chan Shin;Tsai, Tsung Chi;Chang, Wei Der;Chou, Frank;Wang, Yu-Chi
    • JSTS:Journal of Semiconductor Technology and Science
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    • 제6권3호
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    • pp.136-145
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    • 2006
  • Two major processing technologies of GaAs HBT and pHEMT have been released in production at Win Semiconductors corp. to address the strong demands of power amplifiers and switches for both handset and WLAN communications markets. Excellent performance with low processing cost and die shrinkage features is reported from the manufactured MMICs. With the stringent tighter manufacturing quality control WIN has successfully become one of the major pure open foundry house to serve the communication industries. The advancing of both technologies to include E/D-pHEMTs and BiHEMTs likes for multifunctional integration of PA, LNA, switch and logics is also highlighted.

대·중소기업 상생협력의 기호학적 분석 (Semiotics Approach to Win-win Cooperation of Large and Small Business)

  • 이지석
    • 한국콘텐츠학회논문지
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    • 제16권8호
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    • pp.377-386
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    • 2016
  • 본 연구에서는 대기업과 중소기업 간의 상생촉진 정책 및 관련법을 롤랑 바르트(Roland Barthes)의 의미 작용모델, 그레마스(Greimas)의 기호사각형을 활용하여 '상생협력', '동반성장'이라는 정책용어의 기표(signifier)와 기의(signified)를 기호체계로 분석하고, 기업생태계에서 상생(협력)과 상극(경쟁)이 음양이론처럼 서로 분리되는 것이 아니라 상호 조화와 균형을 형성해야 한다는 점을 제안하였다. 이러한 연구결과는 기업생태계에서 대 중소기업의 상생협력 촉진법이 본래 의도와는 달리 대기업과 중소기업 당사자들에게 오히려 규제로 작용할 수도 있다는 것을 의미한다. 본 연구는 대 중소기업 상생협력 정책과 법령 분석에 국한되어 있으므로 향후 구체적인 실증연구가 뒷받침되어야 할 것이다.

A Study on the Effect of Win-win Growth Policies on Sustainable Supply Chain and Logistics Management in South Korea

  • KIM, Ki-Hyung;SONG, Sang Hwa
    • 산경연구논집
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    • 제10권12호
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    • pp.7-14
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    • 2019
  • Purpose: In Korea, win-win growth policy has been successfully implemented in supply chain and logistics management. In the policy, it is recommended to support supply chain partners with various mechanisms including financial and technical aids. This study attempts to scientifically analyze the effects of direct and indirect win-win growth policy factors on supply chain and logistics management performance through partnership factors. Research design, data and methodology: This study builds a structural equation model reflecting the relationship between the win-win growth policy, partnership and performance factors. The proposed model is verified with the PLS (Partial Least Squares regression) methodology. Data from shipper and logistics companies were collected and analyzed by the PLS model. Results: The analysis showed that both direct and indirect policy factors are meaningful to improve supply chain and logistics performance. Indirect support factors including R&D, management innovation, human resources development and educational supports have positive impacts on partnership factors. Direct support factors including financial aids and fairness also have positive impacts on the performance. Conclusions: This study is meaningful in that it suggests a turning point in which supply chain Win-win growth and partnership efforts are perceived as new value-creating mechanism rather than unilateral cost reduction for logistics industry.

IT서비스 대·중소기업 동반성장 전략 연구 (A Study on Win-Win Growth Strategy for Large and Mid-sized IT Service Enterprises)

  • 김현수
    • 한국IT서비스학회지
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    • 제11권3호
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    • pp.177-190
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    • 2012
  • The purpose of this research is to find a better win-win growth strategy of Large and mid-sized IT service enterprises. Efficient win-win growth for large and mid-sized enterprises is essential for acquiring a solid global competitiveness in IT service industry. However, previous studies lack generalized and detailed findings, and therefore past strategies were based on fragmented analysis. To develop an efficient win-win growth for Large and mid-sized enterprises, global benchmarking and an in-depth analysis on deep-rooted problems in IT service industry has been conducted. Past and present policies on IT service industry have been reviewed based on desirable co-growth structure. Based on research, current policies are unable to support co-growth, and collaborative efforts between Large and mid-sized enterprises as well as square deals are necessary for win-win growth. A new policy paradigm has been derived and a roadmap for efficient co-growth strategy has been suggested. The results of this research can be used for building a better IT service industry polices. In future studies, a longitudinal analysis on the proposed co-growth strategy can be conducted.

상생협력 품질경영의 추진방안에 관한 연구 - 기업 내부역량의 조절효과를 중심으로 - (A Study on Scheme for driving the Win-Win Cooperation of Quality Management)

  • 유춘번
    • 품질경영학회지
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    • 제42권4호
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    • pp.701-716
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    • 2014
  • Purpose: In the paper, I studied success factors and measures for win-win quality management for boosting corporate competitiveness through the achievement of high quality. Methods: As such, to that end, data of companies' win-win quality management activities and Cooperation performance were gathered. Also, I had a literature review and working staffs'opinions were gathered to develop items related to trade dependence, quality cooperation, and mutual trust and cooperation. To develop the questionnaire, sufficient literature survey was conducted, and advice was sought from experts of manufacturing companies which practice Win-Win Cooperation. Results: Based on these previous researches and analysis by structural equation modeling, among trade dependence factors, overall, other factors except financial dependence and some detailed factors were found to have a relatively significant influence relation. Conclusion: The findings of this study suggest that if individual organizations can construct an effective quality improvement system and positively pursue win-win activities, it will contribute greatly to achieving high quality and improving financial performance. However, given the time and regional limits of this study, more in-depth studies need to be conducted on measures for boosting quality competitiveness through Win-Win Cooperation.

농업-기업 간 상생협력 구축 전략에 대한 연구: 유통협력형을 중심으로 (A Study on Win-Win Cooperation between Agriculture and Corporations: Focusing on Distribution Cooperation)

  • 박성진;허성윤;최종우
    • 유통과학연구
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    • 제14권10호
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    • pp.137-146
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    • 2016
  • Purpose - Korean agriculture is facing internal and external environmental changes and the need for secure stable outlets. Active participation and mutually beneficial cooperation between enterprises and agricultural is necessary for a win-win situation. This study investigates the case for distribution cooperation and a cooperative system. To respond to the diverse needs of consumers and market reclamation, there is a need to analyze and categorize distribution cooperation. Research design, data, and methodology - A literature study, relevant interviews with enterprises, and meetings with local government practices were conducted. A survey frame was derived through the participation of agricultural enterprises and distribution cooperation models were categorized identifying win-win cooperation and best practices. It was organized on the basis of six best practice examples of distribution cooperation between industry and agricultural sectors, divided into three types: opening distribution channels, exporting cooperation, and developing new products. Results - An innovation management system that can adapt to environmental changes and problems of agriculture is necessary. A company has to supply high-quality agricultural products reliably to meet the preferences of consumers by introducing products that promote domestic market differentiation. In addition, consumers are choosing a variety of products that may include not only high quality products but also local products and safe products. The main areas of cooperation are the direct provision of agrifood raw materials to consumers. Next, would be to help agricultural sectors distribute and pioneer international markets. The ideal step for distribution cooperation is the joint investment in new products by business and agriculture. Conclusions - Agriculture and win-win cooperation with enterprises is in an early stage of social contribution. To implement a distribution cooperation model between business and agricultural sectors, it is crucial to establish a structured support system including joint councils. Additional requirements include strengthening agricultural capacities, creating a legal basis for provision, and producing a win-win cooperation environment. The promotion of win-win cooperation and agricultural enterprises needs to exist in various forms in order to establish a different type of incentive system.

가맹본부와 가맹점 사업자간 문제점 및 동반성장에 관한 연구 (The Study of Win-Win Growth and Problems Between Franchisor and Franchisee)

  • 박상금;이강원;최용훼
    • 한국프랜차이즈경영연구
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    • 제6권2호
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    • pp.31-49
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    • 2015
  • The purpose of this study was to propose a policy development plan for win-win growth between franchisor and franchisee by investigating success factors of win-win growth on the basis of the problems between franchisor and franchisee. There are many small scale franchise businesses in Korea that have not achieved an economy of scale compared to the developed countries. The conflicts between franchisor and franchisee have continued due to a lack of social trust which comes from an excessively high ratio of business failure and big firms' expansion into franchise business, then again, the perception of relations between the topdog and the underdog causes many problems. As franchise is the industry based on common people that helps service industry advance and competitiveness of the self-employed improve, it needs to be activated as the higher value-added business by promoting establishment of business and strengthening foundation of related industry. A matter of mutual cooperation and win-win growth between franchisor and franchisee is important not only for the sound development of franchise industry but also for the stable growth of nation's economy. Thus, this study suggested a policy development plan for win-win growth between franchisor and franchisee by analyzing success factor of win-win growth based on the problems between franchisor and franchisee. The results of the study provide the important strategic way towards mutual growth and maintaining cooperative relationship between franchisor and franchisee in Korean franchise industry.