• Korean Business Review
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• v.18 no.2
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• pp.45-60
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• 2005

CSA(Control Self Assessment) is a new internal control technique whose objective is to control the human resource performance, the manager's philosophy, the business ethics, the effective communication and decision making etc. The purpose of this study is to find out if the CSA improve the quality of internal control. With the questionnaire method the following conclusions are reached. 1) Level of the management supports influence the level of the workshop participation. 2) Anonymity during the workshop session influences the level of workshop participation. 3) Level of the organizational committment influences the level of the participation 4) The level of workshop performance significantly influences the level of internal contro improvement.

• Korean Architects
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• no.12 s.464
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• pp.53-59
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• 2007

최근 네덜란드의 건축은 세계 건축계에서 두각을 나타내고 있으며, 현대 건축사에 일 획을 긋는 등 중요한 역할을 하고 있다. 특히 우리에게 널리 알려진 Rem Koolhaas나 MVRDV등은 국내의 프로젝트에도 적극적으로 참여하여 그들의 진가를 잘 보여주고 있다. 이런 네덜란드 건축계와의 건축문화교류를 통해 그들이 일궈놓을 수 있는 독창성과 건축문화의 배경을 이해하고 우리의 건축문화를 위한 초석을 놓고저, 우리 협회는 지난 8월에 3명의 대표단을 보내 사전 조사를 시행한 바 있다. 그결과, Berlage Institute와 네덜란드 건축문화원과는 공감이 갈수 있는 건축적 이슈들을 국제토론의 장으로 이끌어 내는데 공조하기로 합의하고, 이의 후속 작업으로 Berlage Institute의 학장인 Rob Doctor교수와 네덜란드 건축문화원(Netherlands Architecture Institute, NAI)의 원장인 Ole Bouman 이 네덜란드의 건축정책을 소개하는 글을 게재하기로 했다. 이는 한국 건축사로서 현재 네덜란드에 유학중인 이은경씨의 도움에 의해 준비 되었고, 번역까지 도움을 주었다. 이은경씨의 도움에 진심으로 감사드린다.

• Journal of the Korea Safety Management & Science
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• v.7 no.5
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• pp.135-153
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• 2005

자가통제평가(CSA : Control Self Assessment)는 핵심사업 목적을 달성하는데 개입되는 위험 그리고 그러한 사업위험을 관리하기 위하여 설계된 내부통제를 공식적이고 문서화된 협력적 프로세스에 의하여 검토하기 위하여 사용되는 방법론이다. 현재 많은 기업에서 효과적인 조직통제와 비즈니스 프로세스 개선을 위하여 전문 감사인과 경영인들이 기업지배구조 조직의 강력한 위험관리 도구로서 자가통제평가의 필요성을 강조하고 있다. 자가통제평가는 해당 조직의 담당부서나 팀에서 내부통제평가를 통하여 내부통제상의 재무보고, 준법, 사업 및 운영상의 효율성 등을 확보하기 위해서 설치되며, 효과적인 모니터 장치로서 기업지배구조상의 업무 프로세스를 정비하고 업무에서 발생하는 제반 정보의 흐름을 원활하게 해서 조직에게 손해가 발생할 수 있는 여러 가지 위험으로부터 회사를 사전에 차단하는 기능을 한다. 이러한 부분에서 효과적인 자가통제평가 시스템을 구축하는 것이 중요할 것이다. 본 연구에서는 e-Business 관련 기업지배구조의 안전성을 확보하기 위한 자가통제평가 모델에 대한 개발 필요성과 관련 자가통제평가 세가지 기본 모델들을 통하여 장단점을 제시하고, 자가통제평가 모델의 필요성을 논의하였다.

• The Korean Journal of Air & Space Law and Policy
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• v.19 no.1
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• pp.165-182
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• 2004

According to the Annex 17 to the Convention on International Civil Aviation, an appropriate authority of each contracting state has to define and allocate tasks and coordinate activities between the departments, agencies and other organizations of the State, airport and aircraft operators and other entities concerned with or responsible for the implementation of various aspects of the national civil aviation security programme. It is generally recognized that the three major parties responsible for the aviation security at an airport are appropriate government departments, airport operator and airlines. The airlines are the beneficiaries of security activities as well as the provider of security activities. So, their responsibilities have been critical in protecting civil aviation from unlawful interferences. The airport has to take leading role in implementing security tasks at airport area because the airport operator is the provider of airport facilities and services to its customer and the security activities belong to its services. The government has the responsibilities not only for establishing regulatory system but also for oversighting the implementation of aviation security activities. The paper is to review the revision of aviation security regulation and the changes of aviation security responsibilities, and costs and task assignment in Republic of Korea after September 11 event. The responsibilities, tasks and costs assigned to airlines, airport operators and government are introduced and evaluated in terms of economic fairness, effectiveness and efficiency of aviation security activities. The drawbacks of new legal system are pointed out and the suggestions to remedy them are proposed as conclusions.

• Korean Business Review
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• v.11
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• pp.217-239
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• 1998

The intial public offerings(IPO) issued by going public must be decided duly and seriously. In these sense, this paper reviewed and analysed synthetically the theories and the empirical studies on the IPO. The implications about the empirical studies on the IPO in korea stock exchanges(KSE) are as follows: First, evaluating the IPO's intrinsic value, the issued firm's characteristics(style, scale, age, reevaluation and goodwill etc.) and business environments(industry, economic states, regulations and the relation with government etc.) will be considered. Evaluating the IPO's relative value, the stock price of firms registered in KOSDAQ market will be appreciated. Second, the income smoothing of an IPO listed in KSE accrued in the first and second years. Accordingly if auditors audit the accounting reports of firms to list in KSE by going public, they should more concern to the income smoothing on the accounting reports. Third, the information accuracy of investment banks and the qualities of auditors negatively correlated with the underpricing of an IPO. It is need to promote the information accuracy of investment banks and the qualities of auditors. Regulatory organizations support to promote the information accuracy of investment banks and the qualities of auditors. Forth, the investors interested in the IPO are to recognize the follows. (1) Relations between the underpricing of an IPO and the ratio of public participation, the issue price, the offer size, the insider ownership, the net asset value per share, the price decision system of an IPO. (2) An entrepreneurs who decided to bring his firm public would like to issue the IPO when company's operating conditions are good.

• Journal of Environmental Policy
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• v.9 no.3
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• pp.69-114
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• 2010

This study investigates the voluntary corporate disclosure of environmental information via stand-alone environmental reports or company web-sites. Quality of disclosure was assessed using the content analysis index proposed by Clarkson et al. (2008) based on GRI guidelines. Descriptive statistics on disclosure scores by category suggest that the level of disclosure is low relative to the expectation implied by the GRI reporting guidelines, and points to the need for improvement in the future. Specific areas where improvement is required include the disclosure of environmental performance indicators. Corporate environmental performance was measured in terms of the percentage of toxic wastes that was treated or processed by each firm and economic performance, by industry-adjusted annual return, which was subject to a series of association tests designed to explore the interrelations among environmental disclosure, environmental performance, and economic performance. The individual equation approach based on OLS procedures suggests a positive association between environmental performance and the level of discretionary environmental disclosures, which is not the case between environmental and economic performance. An integrated analysis using simultaneous equations approach does not indicate any significant relationships among three constructs, suggesting the lack of endogeneity, inconsistent with Al-Tuwaijri et al. (2004). Additional analysis assesses the level of environmental disclosure made in footnotes to the audited annual reports, which suggests that the quality of disclosure is very low and that footnote disclosure does not serve as a meaningful channel for the provision of corporate environmental information.

• Journal of Technology Innovation
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• v.26 no.2
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• pp.37-68
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• 2018

This study examines the effects of entrepreneurial orientation and external oriented organizational culture on the firm perfornamance focusing on mediating effects of open innovation. The survey was conducted on Korean manufacturing firms with 100-5,000 employees among listed companies and external auditing companies. The validity of the research model and hypotheses was verified through analysis of structural equation model for 283 valid responses. Empirical results show that entrepreneurial orientation positively affects both open innovation and firm's performance. The external oriented organizational culture of firms appears to be positive effects on open innovation, but the effect between the external oriented organizational culture and firm's performance shows no statistical significance. Open innovation have positive effects on firm performance. In addition, a test for mediation effects of open innovation reveals that a full mediation exists between the external oriented organizational culture and firm's performance, while there is a partial mediation effect between entrepreneurial orientation and firm's performance. This study contribute to the literature by deepening understanding on the open innovation. We propose an integrated model for examining antecedent factors, open innovation and performance.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.43 no.5
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• pp.659-666
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• 2023

Characterized by boom-and-bust cycles, low entry barriers, and an almost perfectly competitive structure, the construction industry presents a unique challenge for the survival and growth of its constituent companies. A crucial aspect of this challenge is the ongoing monitoring of their financial health and business performance. To understand the typical financial and operational status of construction companies, this study analyzes the financial statements of 6,252 such companies, all of which have undergone at least one external audit between 2000 and 2019. These statements were used to develop combined financial profiles and derive industry averages. The findings indicate that the construction industry experiences limited growth in sales and profitability. High leverage ratios can jeopardize financial stability, pushing companies to seek production efficiency, such as enhancing gross asset turnover. This tendency has been particularly noticeable in the aftermath of the global financial crisis in 2008.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.3 no.4
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• pp.43-57
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• 2008

This study investigates the ethical standards of treasurers in the defense industry and explores ways to improve them in order to contribute to businesses' ethical managements. Also, this research examines how the ethical standards of the treasures have an influence on accounting transparency and accounting fraud. This paper deals with two fields, namely, ethical judgment and ethics in different cultures. The former focuses on actions that can occur in various ethical situations of accounting area. The latter shows that the development level of certified accountants’ ethical thinking depends on cultural difference.

• The KIPS Transactions:PartD
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• v.10D no.5
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• pp.773-780
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• 2003

SecuROS(Secure & Reliable Operating System) prevents and blocks possible system cracking by implementing additional security functions in FreeBSD 4.3 operating system (OS) kernel, including access control, user authentication, audit trail, encryption file system and trusted channel. This paper describes access control technique, which is one of core technologies of SecuROS, introduces the implementations of DAC, MAC and RBAC, all of which are corresponding access control policies, and show security and results of performance measurement on the basis of application of access control policies. Finally, security and performance between conventional OS environment and environment adopting access control policy is described.