• Title/Summary/Keyword: 성과감사

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A Study on Environmental Performance Evaluation of ISO 14001 Certification Companies -Compliance of Environmental Regulations (ISO 14001 인증 기업의 환경성과평가에 대한 연구 -법규 준수율을 중심으로)

  • Kwon, Dong-Myung;Seo, Min-Suk;Seo, Yong-Chil
    • Clean Technology
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    • v.6 no.1
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    • pp.7-15
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    • 2000
  • The purpose of this articls is to investigate the impacts of ISO 14001 certification on the compliance of environmental regulations by Korean companies. The impact of ISO 14001 certification on the industries obtained the certificates was studied through a survey with questionnaires, and the compliance of environmental regulations was investigated using governmental release data. Motivations of Korean companies' environmental management were mostly caused by customer's request and the requirement from foreign countries. Certified enterprises showed more 3 times compliance of environmental regulation than non-certified ones. Such results were accomplished by systematic environmental management such as clear implementation purpose and all employee's voluntary improving according to ISO 14001 requirement. The continuous monitoring system was possible through internal audit and biannual audit from the certification body, to be finally verified by the top management. The four steps in ISO 14001 environmental management system, which are objective, methodology, inspection and monitoring, has contributed to this achievement.

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An Analysis of a Structure and Implementation of Error-Detection Tool of Cryptography API-Next Generation(CNG) in Microsoft (마이크로소프트의 차세대 암호 라이브러리 구조에 관한 연구 및 오류-검출 도구 구현)

  • Lee, Kyungroul;You, Ilsun;Yim, Kangbin
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.26 no.1
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    • pp.153-168
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    • 2016
  • This paper introduces a structure, features and programming techniques for the CNG(Cryptography API: Next Generation), which is the substitution of the CAPI(Cryptography API) from Microsoft. The CNG allows to optimize a scope of functions and features because it is comprised of independent modules based on plug-in structure. Therefore, the CNG is competitive on development costs and agility to extend. In addition, the CNG supports various functions for the newest cryptographic algorithm, audit, kernel-mode programming with agility and possible to contribute for core cryptography services in a new environment. Therefore, based on these advantageous functions, we analyze the structure of CNG to extend it for the enterprise and the public office. In addition, we implement an error-detection tool for program which utilizes CNG library.

The Institutional Elements and Institutional Congruence of National and Local Accounting System (국가회계와 지방회계의 구성요소와 제도적 정합성)

  • Lim, Dongwan
    • The Journal of the Korea Contents Association
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    • v.17 no.10
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    • pp.343-359
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    • 2017
  • This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

Study on the Validation of the Korean Version of the Fear of Missing Out (K-FoMO) Scale for Korean College Students (한국형 소외에 대한 두려움 척도의 타당화 연구-대학생을 중심으로)

  • Joo, Eunsun;Jeon, Soyeon;Shim, Solji
    • The Journal of the Korea Contents Association
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    • v.18 no.2
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    • pp.248-261
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    • 2018
  • This study, the Fear of Missing Out Scale (FoMO Scale) developed by Przybylski et al. (2013) was adapted and validated to the Korean culture. 3-factors were constructed through EFA and item content analysis. In the CFA, 3 models were constructed to verify the fit of the model. Compared the goodness of fit, 3-factors model with 8 items proved to be the most appropriate. Sub-factors extracted through the characteristic context and rationale of Korean culture are 'belonging needs', 'extrinsic motivation', and 'relative deprivation'. K-FoMO scale and the reliability level of each sub-factor were good. Convergent validity was assessed by significant correlation the K-FoMO scores with life satisfaction, positive emotions, negative emotions, and SNS addiction proneness. Discriminant validity was assessed by low correlation with gratitude. At the end, limitation and suggestions for the future research were discussed.

Correlation Analysis in Information Security Checklist Based on Knowledge Network (지식 네트워크에 근거한 정보보호 점검기준 관계분석)

  • Jin, Chang Young;Kim, Ae Chan;Lim, Jong In
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.109-124
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    • 2014
  • As the emerged importance and awareness for information security, It is being implemented by each industrial sector to protect information assets. In this paper, we analyze the information security checklists or security ratings criteria to derive similarity and difference in context which used to knowledge network analysis method. The analyzed results of all checklists (ISMS, PIMS, 'FSS', 'FISS', 'G') are as follows : First, It is common factors that the protection of information systems and information assets, incident response, operations management. Second, It deals with relatively important factors that IT management, the adequacy of audit activities in the financial IT sector including common factors. Third, the criteria of ISMS contains the majority of the contents among PIMS, 'FSS', 'FISS'and 'G'.

The Future of BlockChain Technology Leading Innovation in the Industrial Ecosystem (산업 생태계의 혁신을 선도할 블록체인 기술의 미래전망)

  • Kim, Jung-Sook
    • The Journal of the Korea Contents Association
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    • v.18 no.6
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    • pp.324-332
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    • 2018
  • Blockchain technology has the potential to revolutionize trust models and business processes in a variety of industries. However, it is considered to be the initial stage of the system that pursues autonomy rather than efficiency, and it is necessary to monitor and inspect the distributed ledger technology from the price and introduction time as compared with the existing relational DB transaction technology. However, domestic and foreign private sectors have already been activated by applying block-chain technology in the national domain, and the block chain is devoid of doubt that it is an exaggerated technology, characterized by the invariance of the record, transparency, and autonomous execution of business rules. It has begun to be utilized in history, identity, certification and auditing in the financial industry as well as various industries. In this paper, we analyze the problems such as security weakness, insufficient regulatory environment, technical consensus and lack of common standard. In addition, the business sense and possibility of the block chain technology is expected to be the innovation of the industrial ecosystem by entering into the reality system from the concept through monitoring the actual introduction performance in the field of copyright, logistics, health care and environment.

Method of Introduce for International Standards for Water Footprint Calculations (물발자국의 국제표준화와 국내 도입 방안)

  • Park, Sung Je;Lee, Young Kune;Ryu, Si Saeng
    • Proceedings of the Korea Water Resources Association Conference
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    • 2015.05a
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    • pp.267-267
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    • 2015
  • 가상수의 흐름을 보다 가시적으로 파악하기 위하여 대두된 개념이 물발자국(water footprint)이다. 이는 흔히 사용되고 있는 생태발자국(ecological footprint)이나 탄소발자국(carbon footprint)에 착안하여 도입된 개념으로 한 국가의 물발자국은 직 간접적으로 물건이나 재화를 생산하는데 국민이 소비하는 물의 총량으로 정의된다. 물발자국을 내적/외적으로 단순히 구분하여 산정하는 방식이 진화하여 1단위의 생산에서 유통 및 서비스까지 확대하여 그 전 과정을 모두 포함하는 물발자국 산정방식이 도입된 것은 최근의 일이다. 직접적인 물사용과 간접적인 물사용을 구분하여 물발자국을 산정하고, 그 위에 물의 성질에 따라 green water, blue water, 그리고 grey water로 각각 개념을 상세화하여 물발자국을 산정하는 방안이 도입되었다. 2009년 물발자국 산정의 표준화를 위한 스위스의 제안이 ISO에 제출되었고, 각 국가들에 의한 투표가 진행되어 2010년 물발자국 국제표준안이 채택되었다. 본 연구는 이러한 국제기구에 의한 일련의 국제표준화 작업을 대상으로 진행되었다. 2014년 ISO/TC 207 국제총회가 개최되어 환경경영시스템(SC1), 환경감사(SC2), 환경 라벨링(SC3), 환경성과평가(SC4), 전과정평가(SC5), 온실가스관리(SC7)의 6개 분과위원회(Sub-Committees)가 구성되어 세부논의가 진행되었으며, 이러한 과정을 분석함으로서 물발자국 국제표준(ISO 14046)과 향후 우리나라의 대응방안을 고찰하였다. 물발자국 국제표준(ISO 14046) 제정을 통해 물발자국의 필요성 및 중요성에 대한 국가 간 합의는 도출되었으나, 적용시기 및 세부적인 방법론 등에 대한 이견이 여전히 존재하고 있다. ISO 14046의 실질적 적용에 필요한 세부사항과 관련된 기술보고서 작업초안(WD 14073)은 작업반(SC5/WG8)에서 진행되고 있다. 그러나 물발자국 국제표준이 국가 간 무역장벽이나 특정국의 진입을 막는 수단으로 사용될 수 있는 점 등 실질적으로 국제표준의 도입에 따른 문제점 역시 존재한다. 본 연구에서 제시된 국제표준의 도입 방안을 통하여 가상수무역의 국제적 선점효과를 기대함과 동시에 수자원의 유효한 활용을 기대할 수 있을 것이다.

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Determinants of IPO Failure Risk and Price Response in Kosdaq (코스닥 상장 시 실패위험 결정요인과 주가반응에 관한 연구)

  • Oh, Sung-Bae;Nam, Sam-Hyun;Yi, Hwa-Deuk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.5 no.4
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    • pp.1-34
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    • 2010
  • Recently, failure rates of Kosdaq IPO firms are increasing and their survival rates tend to be very low, and when these firms do fail, often times backed by a number of governmental financial supports, they may inflict severe financial damage to investors, let alone economy as a whole. To ensure investors' confidence in Kosdaq and foster promising and healthy businesses, it is necessary to precisely assess their intrinsic values and survivability. This study investigates what contributed to the failure of IPO firms and analyzed how these elements are factored into corresponding firms' stock returns. Failure risks are assessed at the time of IPO. This paper considers factors reflecting IPO characteristics, a firm's underwriter prestige, auditor's quality, IPO offer price, firm's age, and IPO proceeds. The study further went on to examine how, if at all, these failure risks involved during IPO led to post-IPO stock prices. Sample firms used in this study include 98 Kosdaq firms that have failed and 569 healthy firms that are classified into the same business categories, and Logit models are used in estimate the probability of failure. Empirical results indicate that auditor's quality, IPO offer price, firm's age, and IPO proceeds shown significant relevance to failure risks at the time of IPO. Of other variables, firm's size and ROA, previously deemed significantly related to failure risks, in fact do not show significant relevance to those risks, whereas financial leverage does. This illustrates the efficacy of a model that appropriately reflects the attributes of IPO firms. Also, even though R&D expenditures were believed to be value relevant by previous studies, this study reveals that R&D is not a significant factor related to failure risks. In examing the relation between failure risks and stock prices, this study finds that failure risks are negatively related to 1 or 2 year size-adjusted abnormal returns after IPO. The results of this study may provide useful knowledge for government regulatory officials in contemplating pertinent policy and for credit analysts in their proper evaluation of a firm's credit standing.

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A Qualitative Review of the Difficulties and Success Strategies of Workplace Health Management (사업장 보건관리의 어려움과 성공전략에 대한 질적 고찰)

  • Jung, Myung-Hee;Choi, Eun-Hi;Jung, Hye-Sun
    • Journal of the Korean Applied Science and Technology
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    • v.37 no.4
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    • pp.925-935
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    • 2020
  • This study aims to provide guidelines for the activities of workplace health managers by identifying their excellent health promotion activities and motivations. For this, consent for the study was obtained from 21 workplace health managers who had worked at the same company for more than five years, and a semi-structured questionnaire was sent via email to collect and qualitatively analyze the data. As a result, 17 categories and three topics were drawn. The derived topics included a sense of reward and accomplishment as workplace health managers, difficulties encountered as workplace health managers, and how to solve the difficulties. The survey respondents answered that they feel a sense of reward and accomplishment when workers open their mind, change their daily life, express gratitude, and pioneer new fields. On the other hand, they feel difficulties with unpredictable health, changes in the organizational culture, secrecy of disease, and people who think their job is easy. As a way of overcoming such difficulties, the research subjects said that it is necessary to read the minds of workers, let them know by themselves, use existing programs, have the most difficult people on their side, and spread their achievements. The results of this study revealed that it is required for workplace health managers to develop professional skills and emphasize the importance of health management to the policy-makers and employees of their workplace by continuously reporting health management performance. In addition, they need to actively benchmark the success strategies of exemplary workplace health managers.

An exploratory study on reviewing journal articles of qualitative studies in the field of social welfare in Korea (국내 사회복지질적연구논문 심사의 발전적 방향에 관한 탐색)

  • Chong, Hye-suk;Shim, Woochan
    • Korean Journal of Social Welfare Studies
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    • v.48 no.1
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    • pp.55-89
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    • 2017
  • This study suggests future directions or approaches as to how we should appraise qualitative studies by reviewing previous studies on this topic written in English and published outside of Korea. This study explored experiences and perspectives of qualitative researchers in Korea by conducting a focus group discussion on this topic. Results of this focus group discussion indicated that qualitative researchers often face manuscript reviewers who are overly biased with quantitative paradigm which result in feeling of frustration. They also shared feeling burdened and confused as reviewers due to their own lack of training and preparedness in reviewing qualitative articles. However, participants also stressed the feeling of gratitude and being rewarded because of the experience of mutual growth and partnership with peer qualitative researchers as they strive towards improving the quality and completion of peer researchers' work. Previous studies on this topic included wide range of issues concerning qualitative research appraisal from reflections on the experiences as submitters and reviewers of qualitative studies to academic conceptual papers that discussed researchers' dilemma on research paradigms and qualitative research appraising methods. This study ends with suggestions for the future directions for qualitative researchers in Korea.