• Title/Summary/Keyword: 내부관계자

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Information asymmetry and opportunistic behavior of insider : Focusing on fraud event firm (자본시장의 정보불균형과 기업내부관계자의 기회주의적 행태에 대한 실증연구 : 부정사건기업을 중심으로)

  • Lee, Posang
    • Journal of the Korea Convergence Society
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    • v.10 no.11
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    • pp.345-352
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    • 2019
  • This paper examines the opportunistic behavior of corporate insiders and analyzes the relationship between equity change and the possibility of delisting. The findings are summarized as follows. First, the larger the stake reduction of insider, the greater the negative excess return after announcement. In the delisting firm group, there is a significant decrease in equity and statistically significant results in the difference test between the comparative groups. The logistic regression analysis showed that the regression coefficient of equity change was negatively statistically significant, indicating a significant correlation between insider share change and the possibility of delisting. These findings are expected not only to provide useful information for investors, but also to be evidence of capital market information asymmetry.

Independent Production Routines and Environmental Changes In 'Comprehensive Programming Television Channels' in Korea Focusing on Interviews with Independent Producers, Broadcast Writers and Individuals Involved with the TV Channels (종합편성채널의 독립제작 환경과 관행에 관한 연구 독립PD, 작가 및 종합편성채널 관계자 심층인터뷰를 중심으로)

  • Choi, Sun Young;Han, Hee Jeong
    • Korean journal of communication and information
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    • v.73
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    • pp.56-91
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    • 2015
  • This study examined changes in the independent production environment in the perspectives from flexible specialization of labor and media routines since January 2011, when comprehensive programming television channels (JTBC, MBN, Channel A, TV Chosun) emerged in Korea. In-depth interviews were conducted with thirteen individuals, including producers from independent production companies, broadcast writers, and individuals involved with these TV channels. The interview results indicated that a flexible specialization production system had been established by the comprehensive programming channels. This means that they were heavily dependent on independent producers, except in relations to their own news programs. Moreover, it was identified that the production of diverse programs could be difficult due to absurd contract practices such as those related to TV ratings and performance systems. Second, these channels have implemented some positive changes such as the payment of higher production costs and an incentive system, compared to terrestrial TV stations. However, the incentive system also helps to aggravate internal competition in the channel and also instigate contract competitions among independent companies, which can eventually result in the channels for holding exclusive rights to certain content and, hence, unfair business practices. Third, as a result of the newspaper and broadcast cross-owenership system of the comprehensive programming channels, hierarchical independent production practices can be established under the influence of newspaper proprietors and executives or managers who have previously worked for newspapers. Lastly, as a result of interviews with independent producers and individuals involved with the TV channels concerning the awareness of comprehensive programming channels, it could not be ascertained whether it is difficult to produce programs dealing with diverse items and genres, because programming autonomy has been distorted by capital or the advertisement market. In this circumstance, it is not surprising that some comprehensive programming channels mentioned that they prioritize profit and performance in programming. In conclusion, it is absolutely imperative that complementary and legal measures be implemented institutionally in order to redress the existing systematic dysfunctional routines in the independent productions of the comprehensive programming TV channels in Korea.

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A Study of Environment Analysis Method for Information Strategy Planning based Scenarios (시나리오 기반의 정보화전략 계획 수립을 위한 환경 분석 방법 연구)

  • Hong, Jin-Woo;Park, Koo-Rack;Kim, Dong-Hyun
    • Journal of Digital Convergence
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    • v.14 no.10
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    • pp.195-203
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    • 2016
  • This paper, which was performed for an environmental analysis step in the information strategy planning, proposes the capable method of building a foundation which can improve the quality of results. An existing environment analyzing method is composed with external environment analysis, internal capacity analysis and information direction deriving activity. At the first stage of environment analysis, with current state analysis, preparation of interview with major stakeholder of project, carrying out the interview, added the activities to gain initial direction of the information. Then it applied a key-questioning of convergence scenario-based analysis for external environment analysis and internal capacity analysis. Performing the external environment analysis and internal capacity analysis with analysis model, convergence application of scenario-based analysis model was enabled to verify information direction on the initial setting. The result was applied at actual project site and was enabled to perform the project quickly, and to improve the quality of project results.

Construction of Management Performance Data-Mining System for CEO′s Efficient/Effective Decision Making (CEO의 효율적/유효적 의사결정을 위한 경영성과 데이터마이닝 시스템의 구축)

  • 조성훈;안동규;김제홍
    • Journal of the Korea Society of Computer and Information
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    • v.5 no.4
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    • pp.41-47
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    • 2000
  • In modern dynamic management environment, there is growing recognition that information & knowledge management systems are essential for CEO's efficient/effective decision making. As a key component to cope with this current, we suggest the management performance data-mining system based on IT(Information Technology). This system measures management performance that is considered with both VA(Value-Added), which represents stakeholder's point of view and EVA(Economic Value-Added), which represents shareholder's point of view. The relationship between management performance and 85 financial ratios is analyzed, and then important financial ratios are drawn out. In analyzing the relationship, we applied the explanation-based Gas(Genetic Algorithms) that consider predictability, understanability (lucidity) and reasonability factors simultaneously. To demonstrate the performance of the system, we conducted a case study using financial data over the 16-years from 1981 to 1996 of Korean automobile industry which is taken from database of KISFAS(Korea Investors Services Financial Analysis System).

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Researching Internal and External Stakeholder Orientation of Sustainable Supply Chain Management (조직 내·외부이해관계자의 사회적 책임 지향성이 지속가능한 공급사슬 관리에 미치는 영향)

  • Kim, Gyeong Mook
    • Korean small business review
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    • v.42 no.4
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    • pp.173-212
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    • 2020
  • Interest in sustainable management based on the stakeholder perspective is expanding not only within an organization but also across the supply chain. For large companies that have established networks, sustainability management of the supply chain is now a factor that not only determines the social performance of the company as a whole, but also determines its long-term competitive position. Despite these changes in the business world, especially the proliferation of the sustainable supply chain management (SSCM) system, systematic research on SSCM has been lacking. In particular, there was a lack of empirical analysis on which factors promoted the establishment of the SSCM system for large companies and what's the effects of SSCM. In this regard, this study analyzes i) the impact of the social responsibility pressure of customers as external stakeholders and the CSR orientation of purchasing managers as internal stakeholders on supply chain transparency and partnership cooperation respectively, and ii) whether supply chain transparency and partnership cooperation can enhance corporate reputation. The samples used in this study were 69 large companies representing Korea. The results showed that the social responsibility pressure of customers and the purchasing manager's CSR orientation were positively related to the transparency of the supply chain. However, for partnership cooperation, only the purchasing manager's CSR orientation was found to have a positive and significant effect. Meanwhile, both supply chain transparency and partnership cooperation were positively related to the corporate reputation. At the end of the study, discussions on the implications of the results and future research directions will be presented.

A Study on the Relationship between the Disclosure of the Company's Internal Control System and the Agency Costs -Focused on SSE Listed Companies (기업 내부통제시스템 도입과 기업 대리 비용과의 관계연구 - SSE 상장기업을 중심으로)

  • Kim, Dong-Il;Choi, Seung-Il
    • Journal of Digital Convergence
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    • v.18 no.8
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    • pp.111-118
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    • 2020
  • This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

A Study on the Development of Performance Indicators in the Community Business (커뮤니티 비즈니스 성과지표 개발연구)

  • Kim, Myung-Jin
    • The Journal of the Korea Contents Association
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    • v.17 no.6
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    • pp.22-31
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    • 2017
  • This study has begun with the perception that proper measuring system is required to grow community business in equilibrium and to grope for some developmental directions of it. First, for effective performance evaluation of community business, the study developed a performance evaluation model based on balanced score cards, and to apply validity analysis and analytic hierarchy process (AHP) by classifying. Second, the relative importance of the second indicator for each of the first aspects shows that participation of local residents and in the aspect of person interested, satisfaction of inner education in the aspect of learning and growth, shortening of work process in the aspect of inner process, and sales per head in the aspect of substantiality were high in relative importance. Third, in the result of calculation of overall weight for each aspect, participation of local residents, a business connection to the community, sales per head were ranked in the upper group. Thus, it's now necessary to have management support through fostering intermediate support organizations in community business which has been bureaucratic, and improvement of product and service through connection with outside consulting agencies and strategic alliance with the leading businesses is required.

The Effect of Organizational Mecenat Interests on Individual Mecenat Interests, Participation, Organizational Trust, Commitment, Loyalty (조직의 메세나 관심이 내부 조직원의 메세나 관심도와 참여도 및 조직 신뢰, 애착, 충성도에 미치는 영향 연구)

  • Joo, Soon-Yi;Kim, Bo-Young
    • The Journal of the Korea Contents Association
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    • v.17 no.1
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    • pp.145-156
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    • 2017
  • Mecenat is a company support to cultural and artistic activities. It has developed as not only a patronage of the arts but also a strategic method for a business performance and a company's influence. And mecenat has impacted on customers, interested parties, local communities, and corporate culture. This study analyzes how individual and organizational interests and participation on Mecenat activities affect organizational trust, commitment, and loyalty. As a result of surveys from 438 employees, there would be a pro rata increase in an employee's interest and participation in Mecenat, if organizational interest goes up. The interest also affects trust in organization, organizational commitment, and employee loyalty in a positive method. The result clearly indicates necessity of company's support for cultural and artistic activities and importance of changing company's perspectives. Hence companies would be recognized that supporting Mecenat activities would strengthen organizational culture.

원자력 NEWS

  • Korea Atomic Industry Forum
    • Nuclear industry
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    • v.26 no.4 s.278
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    • pp.85-103
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    • 2006
  • 국제원자력규제자협의회(INRA) 정식 가입/ "원자력 기술 주도국으로 부상"/ "방패장 건설 사업 착실히 추진"/ 방폐장 처분 방식 "객관적이고 투명하게"/ 인도네시아 국회의장 고리 원전 방문/ 세계 원자력 안전 전문가들 한 자리에/ 아시아 태평양 지역 17개국 원자력 협력 토의/ 국제핵융합실험로(ITER) 공동이행협정문서 최종 확정/ 한 · IAEA, 원자력방호기술 향상 방안 협의/ 울진 원전 6호기 리스크 정보 활용 정기 검사 수행/ IAEA, 국내 원전 안전 점검 협의 위해 방한/ 중국 원전 기술단 방한/ 울진 원전 총발전량 4천억kWh 돌파/ 원전 안전 관리 실태 불시 점검 결과 양호/ '핵융합연구센터' 공식 출범/ 핵융합에너지개발진흥법 제정을 위한 공청회 개최/ 제9차 한-미 안전조치 기술협력 회의 개최/ 개량핵연료 'PLUS7' 첫 상용화/ 베트남 원자력 협력 강화 워크숍 개최/ "2015년엔 세계 최우수 발전회사"/ 'APR1400'중국에 적극 홍보/ 한수원, 협력기업에 500억원 지원/ "한국 원자력 도입 경험 배우겠다"/ 방사선원 사고 대비 예방 안전 체계 구축/ "한수원 신용 등급 A+"/ 울진 6호기 '첫번째' 계획 예방 정비착수/ '2006 원자력 체험전' 개최/ 원자로 내부 이물질 감시 시스템 개발/ 월성 3호기 정비 완료, 발전 재개/ IAEA안전조치이행자문단 월성 원전 방문/ 제11회 원자력안전기술정보회의 개최/ 월성 1호기 방사능 방재 전체 훈련 실시/ (주)선바이오텍, 첫 '연구소 기업' 공식 승인/ 방사선원 안전성 향상 워크숍 개최/ 양성자 가속기 사업 본격 궤도에/ 스웨덴 프로스마르크 원전 관계자 방한/ "방폐장 유치한 성숙한 시민 의식 감탄" / "올해는 혁신을 체질화하겠다"/ KAERI, 연구윤리위원회 발족/ 2005년 지식 활동 우수 그룹 포상/

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A Study Comparing Korean, Chinese, and Japanese Fire Investigation Operating System (한.중.일 화재조사 운영체제 비교연구)

  • Choi, Jin-Man;Kim, Kil-Hwan
    • Fire Science and Engineering
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    • v.25 no.4
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    • pp.56-63
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    • 2011
  • When enforcing fire investigation, duty for basic principles, responsibility of investigation, report deadline, and all sorts of standard forms are based on fire investigation report regulation which is internal instructions. This study has a purpose to prepare alternatives that are absent in Korea or have to be strengthened by comparing and examining Japanese and Chinese fire investigation report regulations with Korean one. As a result, it appears that Korea needs to standardize the report deadline of urgency fire and general fire into 30 days when additional investigation is needed, have investigators draw delays reports up when they exceed the deadline not to make work vacuum, and found and organize forms of certificate of custody and return for all fire related materials when investigators require data from fire-related people, to improve whole systems.