• Title/Summary/Keyword: 정책채택

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Initial Adoption and Convergence of Accounting System under the K-IFRS by the Quasi-Government Entity : A Case of National Research Foundation of Korea (준정부기관의 한국채택국제회계기준(K-IFRS) 도입 및 회계시스템 융합과정의 주요 회계현안과 시사점 -한국연구재단 도입사례를 중심으로-)

  • Kim, Do-Hyeong;Oh, Kwang-Wuk;Park, Sung-Jong
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.57-75
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    • 2015
  • The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

Comparative Analysis of Greenhouse Gas Inventories and Reduction Targets in 16 Metropolitan Cities in Korea (국내 16개 광역시·도의 온실가스 인벤토리 및 감축목표 비교 연구)

  • Park, Nyun-Bae;Jeon, Eui-Chan
    • Journal of Climate Change Research
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    • v.4 no.2
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    • pp.159-175
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    • 2013
  • Emission reduction targets to respond to climate change have been discussed and set locally, nationally and globally. After Korean government set the national target in 2009, 16 metropolitan cities established voluntary emission reduction targets by 2020. This study review and compare historical greenhouse gas emissions, reduction target by 2020 and strategies in 16 metropolitan cities. Most cities chose a consumption-based inventory approach. Some cities set the reduction target excluding land use change and forestry (LUCF) at 30% against business-as-usual by 2020, while others set the absolute reduction target against past year including LUCF. The stringency of reduction target in metropolitan cities was evaluated differently according to the comparative indicators such as the targets against BAU or past year and per capita emission, etc. Key mitigation sectors were different across metropolitan cities. It is suggested that national government share detailed raw data for metropolitan cities' emission inventory with the local government. Using advanced mitigation model and two types' target based on BAU and historical year and integrating local government's climate change plan with its energy plan are also required.

Impact of IT Exploration & Exploitation Capability upon Organizational Agility: Evidence from Small and Medium Sized Logistics Firms in South Korea (IT 탐색 및 활용 역량이 조직 민첩성에 미치는 영향: 국내 중소 물류기업을 대상으로 한 실증 연구)

  • Nam, Seunghyeon;Kim, Taeha
    • Knowledge Management Research
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    • v.21 no.4
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    • pp.287-300
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    • 2020
  • We investigate empirically the impact of IT exploration & exploitation capability and operational capability upon organizational agility, especially small and medium sized firms in the logistics industry in South Korea. Based on literature on the bilateral relationship between organizational agility and IT capability, we follow the established research model and propose hypotheses. This work takes an empirical methodology to test the hypotheses: design survey questionnaires, collect data, test reliability and validity of data, and finally test the hypotheses. Our results based on the data collected in 2018 present that IT exploration & exploitation capability significantly increases operational capability, and operational capability increases organizational agility. We find our contribution in updating previous research findings with recent data and in expanding the domain of research more specifically into small and medium sized firms in logistics industry in South Korea. Practically our work suggests that managers and policy makers should consider both fostering newly emerging IT exploration and existing IT resource exploitation capability in order to enhance organizational agility of those small and medium sized firms in logistics industry.

Research on Supplier's Absorptive Capacity, Knowledge Creation, Intellectual Capital and Competitive Advantage (공급업체의 흡수능력, 지식창출, 지적자본 및 경쟁우위에 관한 연구)

  • Si-Chao Wang;Yan-Nan Li
    • Journal of Digital Convergence
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    • v.21 no.3
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    • pp.1-14
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    • 2023
  • This raises the question of how competitive advantage can be created, prompting firms to enhance their capacity for change. In this context, the role of knowledge creation becomes increasingly vital. This research aims to explore the role of intellectual capital and how to improve knowledge cration ability through absorptive capacity framework. It examines the links among knowledge acquisition, learning of new knowledge, knowledge creation, intellectual capital, and competitive advantage, drawing from both internal and external sources. The study focuses on small and medium-sized supplier firms in Korea, with data collected from 15 industries, totaling 106 responses. The research model employs structural equation modeling (SEM) and utilizes AMOS 22 for analysis. As anticipated, all hypotheses were supported. The study provides robust evidence that absorptive capacity is a pivotal factor in cultivating suppliers' competitive advantage. Furthermore, it posits that intellectual capital should be viewed as a criucial component of suppliers' knowledge stock, significantly enhancing the impact of absorptive capacity on their competitive edge. Future studies should aim to validate the research model in different international settings or across multinational corporations to enhance its generalizabulity.

The Influence of Senior Entrepreneurship Competency and Start-up Support Policy on Entrepreneurship Intention: Focusing on the Moderating Effect of Mentoring (시니어 창업자 역량과 창업지원정책이 창업의지에 미치는 영향: 멘토링의 조절효과를 중심으로)

  • Kim, Young Tae;Heo, Chul Moo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.2
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    • pp.109-121
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    • 2021
  • With the recent increase in senior retirement, and senior start-ups are becoming more active due to high interest in start-ups. Research on young entrepreneurship, including college students, is being actively conducted, but most of the preceding research on senior entrepreneurship was conducted mainly on personal characteristics and social environment, and there were not many empirical studies on the influencing factors of entrepreneurship support policies. In this study, research and discussion on the entrepreneurial support policy and entrepreneurial competence as the influencing factors of senior entrepreneurship. As the independent variable of this study, the founder's competency was adopted as two factors: technical competence and creative competency, and the entrepreneurial support policy was divided into education support and funding support. Mentoring was set as a controlling variable and entrepreneurial intention was set as a dependent variable. A total of 232 questionnaires collected from seniors in their 40s or older were empirically analyzed. To verify the hypothesis of the study, SPSS 23 was used for exploratory factor analysis and regression analysis, and Process 3.4 was used for moderation effect. As a result of the study, it was found that the factors of technical competence, creative competence, educational support, and funding all have a significant influence on the will of entrepreneurship. It was found that creative competency(𝛽=.318), funding support(𝛽=.188), educational support(𝛽=.152), and technical competence(𝛽=.139), in this order, influenced the entrepreneurial intention. It was verified that the moderating effect of mentoring was significant between technical competence, creative competence, and entrepreneurial intention, but the moderating effect of mentoring between educational support, funding and entrepreneurial intention was not. The implications of this study will contribute to the research of senior start-up support policies, institutional supplementation, and differentiated start-up support programs by studying the factors of senior start-up capabilities and start-up support policies. It is also believed that it will contribute to the search for ways to increase creative capabilities that have a high influence on the willingness to start a business and the expansion of mentoring functions.

Human Resource Management Policy for University Faculty enhancing University-Industry Cooperation (산업현장친화형 대학교원 인사제도의 방향)

  • Jang, Seungkwon;Choi, Jong-In;Hong, Kilpyo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.8 no.4
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    • pp.95-109
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    • 2013
  • The practices and processes of HRM (Human Resource Management) for university faculty in Korea depend heavily on assessment of research and teaching rather than the UIC (University-Industry Cooperation) performance. In this regard, HRM of Korean universities is said to be far distant from UIC. Although policy initiatives by the Korean government, notably the MoE (Ministry of Education) have implemented in most universities, the desirable level of UIC could not be achieved yet. Moreover, the very notion of 'university' in Korea is much more to do with 'pure' education and research institution than with 'applied' and 'vocational' purpose. Considering upon HRM practices and organizational culture, for enhancing UIC in Korea, the government's policy should be linked to alter deep-rooted university culture. So the aims of the research are to describe the current state of HRM in Korean and foreign universities; to find out the critical factors of UIC in Korean universities; to analyze the gaps between university research and industrial commercialization based on a conceptual framework, the 'valley of the death'; and to recommend HRM policies fostering UIC for the MoE. For achieving these objectives, we deploy multiple methodologies, namely, in-depth interview, literature survey, and statistical data analysis with regard to UIC. Analyzing the data we have collected, the present research sheds light on all aspects of HRM processes and UICs. And the main policy implication is restricted to the Korean universities, even if we have collected and analyzed foreign universities, notably universities in the USA. The research findings are mainly two folds. Firstly, the HRM practices among Korean universities are very similar due to the legally institutionalized framework and the government's regulations. Secondly, the difficulties of UIC can be explained by notion of the 'valley of death' ways in which both parties of university and industry are looking for different purposes and directions. In order to overcome the gap in the valley of death, the HRM policy is better to be considered as leverage. Finally, the policy recommendations are as follows. Firstly, various kinds of UIC programs are able to enhance the performances of not only UIC, but also education and research outcome. Secondly, fostering organizational climate and culture for UIC, employing various UIC programs, and hiring industry-experienced faculty are all very important for enhancing the high performance of university. We recommend the HRM policies fostering UIC by means of indirect way rather than funding directly for university. The HRM policy of indirect support is more likely to have long-term effectiveness while the government's direct intervention to UIC will have likely short-term effectiveness as the previous policy initiatives have shown. The MEST's policy means of indirect support might vary from financial incentives to the universities practicing HRM for UIC voluntarily, to information disclosure for UIC. The benefits of the present research can be found in suggesting HRM policy for UIC, highlighting the significance of industry-experienced faculty for UIC, and providing statistical analysis and evidences of UIC in Korean universities.

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Activation plan and Status of English Experience Center (영어체험센터의 현황 및 활성화 방안)

  • Kim, Jeong-O
    • The Journal of the Korea Contents Association
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    • v.12 no.8
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    • pp.461-470
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    • 2012
  • English as official languages of the world has constantly increased the necessity. Since 1997 the government has adopted English as a regular subject in elementary school and Currently, an English specialist teacher has been employed, and native speakers have been hired in schools. In addition to, Teaching English in elementary schools was common. The importance of English was emphasized not only private organizations but also government, As the early 2000s, local provinces were interested in English education. To reflect the phenomenon is an English village. Seoul, Gyeonggi province and almost all other municipalities built the English village for each region. The English Experience Center and the English village surveyed how they are being operated and also checked students who have completed English Experience Center Research methods is to survey currently running the English Villages, and the experience centers by analyzing the programs. As a result of the programs, most English centers achieved its own purposes. Thus, This study checks Busan, Seoul, Gyeonggi English Village and Jeollanam-do English experience camp used for data analyzes and suggests improvements for English education.

Effects on Entrepreneurial Intention by Start-up Environment and Self-efficacy Mediated by Fear of Business Failure (창업 환경 및 인식이 사업실패부담감을 매개로 창업의지에 미치는 영향)

  • Oh, Sang-Hoon;Ha, Kyu-Soo
    • Journal of Digital Convergence
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    • v.11 no.8
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    • pp.143-157
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    • 2013
  • The purpose of this study is firstly, to find out the factors of entrepreneurial intention in potential entrepreneurs, and secondly to examine the relationship between objective start-up environment and subjective recognition of start-up environment, and entrepreneurial intention. For this study, investigation has been done to find out if fear of business failure, that is notoriously high among Koreans, acts as an influential factor between objective start-up environment/subjective recognition of start-up environment and entrepreneurial intention. The data is collected from 335 respondents comprised of college students and adults who are interested in starting their own businesses. The results of this study are as follows : (1) Objective start-up environment and subjective recognition of start-up environment, which is self-efficacy, have a positive effect on entrepreneurial intention. (2) Fear of business failure mediates the relationship between objective start-up environment/subjective recognition of start-up environment, and entrepreneurial intention (3) Child-care system, as an explain variable in the objective start-up environment in this study, is an important factor in the process of entrepreneurial commitment.

Concept of All-hazard Approach and Its Policy Implications in Emergency Management (재난관리에 있어서 모든 위험 접근법(All-Hazard Approach)의 의의와 정책적 시사점)

  • Kang, Wook;Park, Jun-Seok;Cho, Joon-Tag
    • Korean Security Journal
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    • no.40
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    • pp.7-33
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    • 2014
  • Korean Government decided to establish the Ministry of National Emergency Management and has reformed the emergency management system due to Sewol ferry disaster. These efforts has been focused on the hardware rather than the software. All-hazard approach has been employed as the one of main principles in the emergency management in the United States. All-hazards approach concerns arrangements for managing the large range of possible effects of risks and emergencies. Once the priority of risks and emergencies is decided, agencies prepare for them. In addition, interagency collaboration is critical for the preparation of risks and emergencies such as cooperation with local governments instead of FEMA alone. It is necessary to consider employing all-hazard approach for the Ministry of National Emergency Management. Moreover, 'Korean All-hazard approach' should be developed in order to manage upcoming emergencies.

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Dynamic Sensitivity Level Measurement for Privacy Protection (개인정보보호 강화를 위한 동적 보안수준 결정)

  • Jang, In-Joo;Yoo, Hyeong-Seon
    • The Journal of Society for e-Business Studies
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    • v.17 no.1
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    • pp.137-150
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    • 2012
  • For social demand and technological development, systematic private information management and security guidance have been enhanced; however, the issue of leakage and invasion of private information is shown in many ways. In the management of such private information, the issue of how to protect such information is one of the sensitive key elements. As a criterion to decide the management policy of each property information consisting of private information, this article suggests Dynamic-Security-Level-Measurement for property information. DSLM adopts the variable characteristics of property information as the element of measurement. By applying this method, it is possible to provide information management functions to cope with the changes of each property information security level of an individual actively. It is expected that this will improve the security of previous information management methods even more and also contribute to the improvement of security in integrated systems such as the integrated ID management system and electronic wallet.