• Title/Summary/Keyword: 사내이사

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Improvement of Information Systems with the Application of Intranet - a Case Study for an Electric Utility Company (인트라넷을 이용한 정보시스템의 개선 방향 - 전력회사의 사례를 중심으로)

  • Rieh Hae-Young
    • Journal of the Korean Society for Library and Information Science
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    • v.32 no.4
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    • pp.227-248
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    • 1998
  • Intranet is an internal information system which utilizes Intranet technology. Intranet is quickly adopted by many organizations worldwide. Electronic survey was conducted in Korea Electric Power Corporation where part of the information systems are offered by the Web-based systems. 842 questionnaires were analyzed to investigate the usage of the information systems and the Internet to access information. Some heavily-used and hard-to-access internal publications and outside publications were identified, and investigated whether they would be accessed via the information systems, the Internet, and the BBS. The study also Identified some problems associated with the information systems, md the users' preference of Web-based services was also examined. It was also examined whether the usage of the information systems, the Internet, and the BBS was different by some factors such as the kinds of work, the years at work, and the location of work. In conclusion, this study recommends that the Intranet should be established linking all the current systems of the company to provide wide variety of information the users want.

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Corporate Non-reflux Income and Firm Value : A Review of Taxable Income Resources (미환류소득과 기업가치: 과세소득 재원의 고찰)

  • Kim, Jeong-Kyo;Kim, Hye-Ri
    • Journal of Digital Convergence
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    • v.15 no.11
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    • pp.221-229
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    • 2017
  • The purpose of this study is to find out ways to enhance corporate value by using more efficient use of non-reflux Income which is commonly considered in existing corporate income tax refund and newly introduced investment and mutual aid promotion tax. Specifically, we analyzed the effect of income tax return income and income tax return on wages and fixed - asset investments, which are commonly considered in the two tax systems, on firm value. As a result of the analysis, it was confirmed that short-term internal reserves and income reflux activities had a negative impact on firm value, and long-term internal reserves and income reflux return had positive effects on firm value. It is recommended not to formulate uniform criteria such as the ratio of income refund activity to the contents of tax, but to apply the tax refund to the internal taxation system and the taxable income source.

The Effects of the Previous Corporation Internal Reservation on the Current R&D Investment -Using EDU as a moderating variable & Verification through GBM model (법인의 전기 사내유보가 당기 연구개발 투자에 미치는 영향 - 교육훈련비의 조절변수 효과 및 GBM 모델을 통한 검증)

  • Yoo, Joon-Soo;Jeong, Jae-Yeon
    • Journal of the Korea Convergence Society
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    • v.9 no.1
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    • pp.9-20
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    • 2018
  • The purpose of this paper is to analyze the effect of corporation internal reservation on R&D investment. It is to find how much effect the reflux tax has achieved through empirical analysis. In addition, education training expense was taken as a moderating variable to find the effectiveness of government policy. Furthermore, the study looked through the effect once again by using GMB model. According to the result counted by regression analysis, it could be concluded that the effect of both moderation and intervention had a significant effect and the variable of interest cost and welfare & benefit cost in model 1, 2 and 3 had a meaningful impact at the level of 99%. On the other hand, the previous corporate internal reservation failed to show any significant result in all types of models. Even in GBM model of convergence level applied to additional analysis, similar results came out.

The effect of concurrent positions of board members on corporate diversification (이사회 구성원의 겸임이 기업 다각화에 미치는 영향)

  • Park, Yoo-Gak;Kim, Dong-Il
    • Journal of the Korea Convergence Society
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    • v.12 no.8
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    • pp.207-214
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    • 2021
  • Existing studies have shown consistent results that a diversification discount phenomenon occurs, which means that the value of the company decreases as the degree of diversification of a company increases. Nevertheless, it is explained by the agency theory as a factor that continues to promote diversification by companies. And in order to solve the agency problem, it is important to form an effective governance structure. In order to solve these problems, this study aims to study how the directors' concurrent information affects the monitoring effect of the board of directors through this affects diversification.To this end, research was conducted on KOSPI companies for 6 years from 2011 to 2016.As a result of the analysis, in the case of the concurrent appointment of the CEO and the inside director, there was a positive (+) effect, but the significance could not be confirmed. In the case of adjunct appointments as outside directors, positive results were confirmed that were significant for diversification.

The effect of Multiple Positions in the Board on the Quality of Internal Accounting Control System (이사의 겸임이 내부회계관리제도의 품질에 미치는 영향)

  • Jung, Woo-Sung
    • Journal of the Korea Convergence Society
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    • v.13 no.1
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    • pp.365-373
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    • 2022
  • The purpose of this study is to determine the effect of concurrent appointment as a director on the quality of the internal accounting management system (IACS). For analysis, 9,343 KOSPI & KOSDAQ company-year data from 2014-2019, excluding the financial industry, were used. As a result of the analysis, it was confirmed that the quality of IACS decreased as the number of multiple positions in the director increased. Although there is a difference in the roles of inside and outside directors, it was found that the quality of IACS decreases equally as the number of board members. According to the business hypothesis, this can be said to be the result of the agency problem within the company because directors, who were more busy with concurrent positions as directors, did not put sufficient effort into their work. This study suggests that information on the concurrent position of directors can be a new indicator that reflects the characteristics of the board in evaluating the effectiveness of corporate governance.