• Title/Summary/Keyword: 내.외적 불확실성

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환경 및 구조요인이 회계정보시스템의 산출정보특성에 미치는 영향에 관한 연구

  • 한인구;김은홍;전영승
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1992.04b
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    • pp.278-281
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    • 1992
  • 회계정보시스템은 재무적 자료를 수집.처리하여 회계정보를 산출하고 이를 조직내의 경영관리자와 외부의 정보이용자에게 전달하는 시스템이라 할 수 있다. 기업의 환경 및 조직구조 등은 회계정보시스템을 설계하는데 영향을 미치게 되며, 회계정보시스템의 설계자는 이러한 기업의 내적.외적 환경요인에 가장 적합한 시스템을 구축하고자 노력하여야 한다. 본 논문은 기업의 외부환경요인(환경의 불확실성)과 조직구조요인(조직의 집권화, 공식화, 조직규모), 전산화 환경요인(최고경영층의 지원, 사용자의 전산능력) 및 업무특성(업무의 비구조화 정도, 상호연관도, 업무의 난이도와 다양도)등이 회계정보시스템의 개발 및 실행, 산출정보의 특성(정보의 대상, 정보의 시점, 정보의 형태, 정보제공 빈도, 정보의 통합도)에 미치는 영향을 파악하고, 상호간의 적합도가 회계정보시스템의 성과에 미치는 영향을 연구할 것이다. 또한 국내기업의 회계정보시스템의 운용실태와 현황을 파악하여 문제점을 지적하고 개선방안을 모색하고자 한다.

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기술혁신역량이 지식경영성과에 미치는 요인에 관한 연구 : 정부 중소벤처기업 R&D사업을 중심으로

  • Seol, Dong-Cheol;Park, Cheol-U
    • 한국벤처창업학회:학술대회논문집
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    • 2020.06a
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    • pp.51-57
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    • 2020
  • 최근 글로벌 경제의 중장기적 불황과 성장률 하락에 기인하여, 대내외적으로 불투명한 환경하에서 생존하고 발전하기 위한 새로운 대안으로 새로운 상품이나 서비스를 탄생 시키고 생산방식의 변화와 업무 혁신을 통해 조직의 지속가능성을 높이는 조직구조에 대한 관심이 날로 높아지고 있다. 이런 분위기에서 중소벤처기업의 성장은 국가경제에 미치는 영향이 매우 지대하다는 것을 모두 공감 하고 있으며, 이러한 중소벤처기업이 기업 성과를 높이고 그러한 성과를 지속할 수 있도록 구성원들의 기술혁신역량을 높이기 위한 다양한 노력들이 지속되고 있다. 본 연구의 목적 역시 중소벤처 기업의 기술혁신 역량이 지식경영의 성과와 어떠한 상관관계를 가지고 있는가를 조사하고 기업의 전략적 활동을 조직화하여 가치창출에 사용될 자원 및 조직 능력을 외부 네트워크로부터 획득하게 하는 네트워크 역량이 어떤 역할을 수행하는지에 대해 분석 하는데 있다. 즉, 중소벤처기업의 기술 혁신역량이 네트워크 역량을 매개변수로 하여 지식경영 성과에 미치는 영향에 관한 연구를 중심으로 진행하였다. 따라서 본 연구에서는 기술혁신역량이 중소벤처기업의 네트워크 역량을 매개로 삼아, 기술혁신역량이 지식경영성과에 정(+)의 영향을 미칠 것이라는 가설을 검증하고자 한다. 기술혁신역량을 기반으로 한 경제활동의 불확실성이 높아진 환경 하에서 새로운 변화에 신속히 대응하며, 장기적 경기 침체 극복은 물론이고 거시적 경제 성장과 발전을 이끌어 조직의 지속적 성장과 생존뿐 아니라, 국가의 신성장 동력이 될 수 있도록 하여야 한다. 그리고 조직 내의 가장 중요한 지식경영 성과를 종속변수로 설정하여 본 연구를 진행하였다.

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An Exploratory Study on the Interaction among Local Broadcast Stations based on Market Environment (시장 환경에 입각한 지역 지상파 방송사 조직의 상호작용 특성에 대한 탐사적 연구)

  • Kwon, Jang-Won
    • Korean journal of communication and information
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    • v.52
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    • pp.27-47
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    • 2010
  • This study analyzes the latest statistics for 3 years based on the traits of market environment, internal organization characteristics(the size and distribution of workforce), and financial structure, and then, investigates the interactivity traits and drawbacks between organization and market environment, among the local broadcast stations, and, among the type of work in the internal organization, by interviewing with broadcasters working at the local stations. Major findings of this studies are : at first, statistically, the conditions of local market environment, the size of local station workforce, financial structure are very poor. And, the interactivity among the local broadcast stations have so many difficulties because of a conflict of interest. So, for getting over a difficult situation at the local stations, in addition to planning to support local stations with various policies, government and local stations should seek for solution to overcome the conflict of interest jointly.

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A Study on the Risk Evaluation of Apartment Development Project based on VE (VE기반 공동주택 개발사업 리스크 평가에 관한 연구)

  • Lee, Hyun-Chul;Shin, Seog-Bae;Hong, Ju-Hyun;Go, Seong-Seok
    • Korean Journal of Construction Engineering and Management
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    • v.10 no.4
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    • pp.14-25
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    • 2009
  • Development work of apartment houses is a complex medium-and long-term project requiring grand resources and work force. Since in combination inner and outer project variables relate to project output, uncertainties caused by not only a given site condition but also politic, economy and social sectors are generated during the project. These risks influence output of the project as important factors, and ultimately as management variables in priority giving an effect on earnings and the financial structure of enterprises they should be manageable with the risk reduction plan. In this point of view, this study focused on development work of apartment houses among construction project. Risky factors were deduced, analyzed and evaluated based on Value Engineering from planning to designing to executing to maintaining. Eventually, this study showed the foundation guaranteeing competitive power of public and private construction sectors.

The Impacts of External and Internal Environmental Factors on External Collaboration-From the Perspective of Foreign Direct Investment (기업환경요인이 협력활동에 미치는 영향에 관한 실증연구 -해외직접투자 여부에 따른 비교-)

  • Lee, Seung A
    • The Journal of the Korea Contents Association
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    • v.18 no.1
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    • pp.132-142
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    • 2018
  • This study attempts to identify the external and internal factors which affect collaboration motives and investigates their respective impacts from the perspective of foreign direct investment(FDI). Although there has been much research on collaboration motives, so far, few studies have associated collaboration motives with FDI. The findings suggest that while price competitiveness and cost structure uncertainty have a positive and significant impact on collaboration motives, the gross added value to property as well as plant and equipment have a significant negative impact. Furthermore, in the case of gross added value to both property and plant and equipment, managers tend to collaborate with others to enhance the value of these factors. For both FDI and non-FDI firms, internal factors such as price competitiveness and investment within three years are significant determinants for the decision to collaborate. The difference between FDI and non-FDI firms is that for the former, the gross added value to property, an internal factor, is a critical factor, while for the latter, the cost structure uncertainty, an external factor, is critical for collaboration. To summarize, this study suggests the following managerial implication: the enhancement of the internal competency of a firm broadens the window of opportunity for collaboration with others, and consequently provides a chance to boost management efficiency.

A Study on Seismic Capacity Assessment of Long-Span Suspension Bridges by Construction Methods Considering Earthquake Characteristics (지진특성을 고려한 장경간 현수교량의 시공방안별 내진성능 평가에 관한 연구)

  • Han, Sung Ho;Jang, Sun Jae;Lim, Nam Hyung
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.30 no.2A
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    • pp.93-102
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    • 2010
  • The numerical analysis and safety assessment by construction stages were considered the essential examination particular in order to solving the unstability of long-span bridges in the middle a construction. When estimating structural response characteristics by the construction stage analysis of long-span bridges, the influence of the near-field ground motion (NFGM) would be evaluated as a critical factor for the seismic design because it indicates clearly different aspects from the existing input earthquake motion data. Therefore, this study re-examined the response aspect of long-span bridges considering NFGM characteristics based on the response spectrum result, and advanced the presented numerical analysis program by the related research for conducting the construction stage analysis and reliability assessment of long-span bridges efficiently. The excellency of various construction schemes was assessed using the time history analysis result of critical member considering NFGM characteristics. For evaluating quantitative safety level, the reliability analysis was conducted considering the influence of external uncertainties included in random variables, and presented the safety index and failure probability of the critical construction stage by NFGM characteristics. In addition, the reliability result was examined the influence of internal uncertainties using monte carlo simulation (MCS), and assessed the distribution aspect of the essential analysis result. It is expected that this study will provide the basic information for the construction safety improvement when performing seismic design of long-span bridges considering NFGM characteristics.

Portfolio Analysis on the New Power Generation Sources of the Sixth Basic Plan for Long Term Electricity Demand and Supply (포트폴리오 이론을 활용한 제6차 전력수급기본계획의 신규전원구성 비교 연구)

  • Kim, Juhan;Kim, Jinsoo
    • Environmental and Resource Economics Review
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    • v.23 no.4
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    • pp.583-615
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    • 2014
  • Including the rolling black out in 2011, Korea has suffered from rapid increase of electricity consumption and demand forecasting failure for last five years. In addition, because of the Fukushima disaster, high fuel prices, and introduction of new generation sources such as renewables, the uncertainty on a power supply strategy increases. Consequently, a stable power supply becomes the new agenda and a revisino of strategy for new power generation sources is needed. In the light of this, we appraises the sixth basic plan for long term electricity demand and supply considering the changes of foreign and domestic conditions. We also simulate a strategy for the new power generation sources using a portfolio analysis method. As results, a diversity of power generation sources will increase and the share of renewable power generation will be surged on the assumptions of a cost reduction of renewable power sources and an increase of fuel costs. Particularly, on the range of a risk level(standard deviation) from 0.06 and 0.09, the efficient frontier has the most various power sources. Besides, the existing power plan is not efficient so that an improvement is needed. Lastly, the development of an electricity storage system and energy management system is necessary to make a stable and efficient power supply condition.

A Study on the Factors Influencing Technology Innovation Capability on the Knowledge Management Performance of the Company: Focused on Government Small and Medium Venture Business R&D Business (기술혁신역량이 기업의 지식경영성과에 미치는 요인에 관한 연구: 정부 중소벤처기업 R&D사업을 중심으로)

  • Seol, Dong-Cheol;Park, Cheol-Woo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.15 no.4
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    • pp.193-216
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    • 2020
  • Due to the recent mid- to long-term slump and falling growth rates in the global economy, interest in organizational structures that create new products or services as a new alternative to survive and develop in an opaque environment both internally and externally, and enhance organizational sustainability through changes in production methods and business innovation is increasing day by day. In this atmosphere, we agree that the growth of small and medium-sized venture companies has a significant impact on the national economy, and various efforts are being made to enhance the technological innovation capabilities of the members so that these small and medium-sized venture companies can enhance and sustain their performance. The purpose of this study is also to investigate how the technological innovation capabilities of small and medium-sized venture companies correlate with the performance of knowledge management and to analyze the role of network capabilities to organize the strategic activities of enterprise to obtain the resources and organizational capabilities to be used for value creation from external networks. In other words, research was conducted on the impact of technological innovation capabilities of small and medium venture companies on knowledge management performance by using network capabilities as parameters. Therefore, in this study, we would like to verify the hypothesis that innovation capabilities will have a positive impact on knowledge management performance by using network capabilities of small and medium venture companies. Economic activities based on technological innovation capabilities should respond quickly to new changes in an environment where uncertainty has increased, and lead to macro-economic growth and development as well as overcoming long-term economic downturns so that they can become the nation's new growth engine as well as sustainable growth and survival of the organization. In addition, this study was conducted by setting the most important knowledge management performance within the organization as a dependent variable. As a result, R&D and learning capabilities among technological innovation capabilities have no impact on financial performance. In contrast, it was shown that corporate innovation activities have a positive impact on both financial and non-financial performance. The fact that non-financial factors such as quality and productivity improvement are identified in the management of small and medium-sized venture companies utilizing their technological innovation capabilities is contrary to a number of studies by those corporate innovation activities affect financial performance during prior research. The reason for this result is that research companies have been out of start-up companies for more than seven years, but sales are less than 10 billion won, and unlike start-up companies, R&D and learning capabilities have more positive effects on intangible non-financial performance than financial performance. Corporate innovation activities have been shown to have a positive (+) impact on both financial and non-financial performance, while R&D and learning capabilities have a positive (+) impact on financial performance by parameters of network capability. Corporate innovation activities have been shown to have no impact on both financial and non-financial performance, and R&D and learning capabilities have no impact on non-financial performance. It could be seen that the parameter effects of network competency are limited to when R&D and learning competencies are derived from quantitative financial performance. It could be seen that the parameter effects of network competency are limited to when R&D and learning competencies are derived from quantitative financial performance.