• Journal of Environmental Science International
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• v.10 no.2
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• pp.85-90
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• 2001

The conflicts between environment protection and economic development are becoming increasingly important in environmental decision making of Nakdong River Basin. A science-based evaluation system is now needed to represent both the environmental values and the economic values with a common measure. EMERGY, spelled with an \"m\" evaluates both the work of river and that of human in generating products and services. The monetary cost-benefit analysis and the environmental accounting by EMERGY analysis were applied to determine whether there will have a net benefit in environmental decision making of Nakdong River Basin. Based on the results of the environmental accounting, all alternatives which related to environmental decision making of Nakdong River Basin show that more and more of EMERGY cost becomes needed than the a EMERGY benefit from getting water to drink in the lower basin. From these results, for selecting alternatives to manage water quantity and quality that is sustainable in the environmental use and economic development, environmental accounting concepts must be considered, and the economic structure of Nakdong River Basin should be changed from the present industrial structure to social-economic based on ecological-recycling concept for the sustainable use of Nakdong River.ong River.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.23-30
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• 2001

The Financial Cost in construction industry today is tend to increasing the burden of business management on account of lowered profit due to the mege-competition and decreasing investment of construction, multi-interfacing. system in it's attribute and various unreasonable governeing enactments. It is becoming the most important aspects for the management of construction business on how to preserve the profit from the various risks. The ultimate aims of this study is to pursue the contractual equity between the parties by establishing the fundamentals of framework for the compensation of Financial Charges through the review of the precedent studies and analysis of inquiries. As a result of the study, improvable measures for any practical inequality and/or institutional defects of current public contract system in recovering the Financial Cost incurred to Contractor are delivered as below; (1) $\lceil$Working Rules for Construction Industry Accounting Standards$\rfloor$ shall be amended and supplemented so as the incurred interest to be recognized as an operative cost by live return over the collection period. (2) The long-term phase contract system of which is enforcing contractor to bear the certain losses shall be diminished and/or abolished gradually. (3) The unreasonable legislations on compensation for financial cost in contract conditions shall be improved in response to practical circumstances. (4) The use of Critical-Path Method for Time Management shall be activated together with EVMS. (5) Independent application of Contract Enactments for construction industry shall be adopted.

• Informatization Policy
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• v.28 no.3
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• pp.95-111
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• 2021

To achieve a data-driven policy decision-making system, the Ministry of Strategy and Finance has formed a marketing team and is actively building upon it. This system, currently under construction, will enable data-driven financial tasks beyond simple financial administration. The U.S. has already enacted The Foundations for Evidence-Based Policymaking Act in the process of similar pursuits. Since last year, the data-driven system administrative law has been enacted in Korea, and a legal framework has been established for data-driven administrative work. The next-generation budget accounting system to fulfill its role as a data-driven system needs public policy support to operate. Innovation and transformation are needed in various areas such as data management, legal system, and installation of related systems. Accordingly, it is very timely to analyze the financial systems and policies of advanced countries such as the U.S. and U.K., which already have established and operates such a financial system. By benchmarking and applying existing financial information systems to the next-generation budget accounting system, a better system will result. In this study, major developed countries, including the U.S., U.K., France, and Canada were benchmarked and analyzed in terms of the main elements of data governance: public policy, systems, legal framework, promotion system, and service level. It was discovered that the role and direction of the national fiscal policy system that the people favor should be able to respond quickly to the recent difficult economic crisis environment such as the digital transformation trend and COVID-19.

• Management & Information Systems Review
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• v.31 no.1
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• pp.45-63
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• 2012

The purpose of this study is to investigated the association between the percentage of common stock held by a company's CEO and measure firm performance in down and up markets. We found that managerial ownership is associated positively with firm performance. We also found that although firms with high insider ownership generally outperform other firms, this relationship is diminished in down markets and is increased in up market. These results suggest that investment strategies based on the assumption that high insider ownership is associated positively with financial performance may be faulty in declining market.

• The Journal of Information Technology
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• v.7 no.4
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• pp.47-60
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• 2004

The main purpose of the present study are as follows: First, through the extensive literature review, we tried to find out environmental changes in the management thoughts. Second, as we found a new paradigm on valuation-oriented management thoughts, we argued that cost/management accounting information should play key roles in creating values. Third, we pointed out that when firms used only financial performance measurements, problems could take places. Finally, especially to promote the organizational effectiveness and efficiency, we stressed that firms should use the balanced scorecard approach in performance measurements of its own organizations and personnels.

• Journal of Korean Society on Water Environment
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• v.27 no.3
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• pp.349-356
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• 2011

This study, which evaluated the contribution of the real economic value and system in the Nakdong River Basin, estimated the emergy analysis for environmental accounting of the TMDL program. And an environmental accounting for TMDL is evaluated before and after adopting TMDL program respectively. The value of emergy after adopting the TMDL was 7.90 E+20 sej/yr. Although the real yield of the river after governmental investment was high (before: 9.7118 E+20 sej/yr and after: 9.7224 E+20 sej/yr), the effects of improvement was not great, in terms of an investment cost. The benefit/cost ratio resulted from environmental accounting has decreased from 1.493 to 1.230 due to the cost of managing treatment facilities. The method of improving water quality in the Nakdong River Basin by the TMDL program should be changed into an ecological treatment facilities using resources efficiently from a control of water quality depending on expansion of the wastewater treatment facilities and advanced treatment plant using high cost and non-renewable energies.

• Journal of dental hygiene science
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• v.10 no.5
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• pp.349-356
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• 2010

The purpose of this study was to examine the awareness of dental hygienists, who played a significant role in dental sector, about health care management and their needs for education in an attempt to pave the way for the development of a Dental Hygienist Coordination System(DHCS). The subjects were 156 dental hygienists at 85 dental clinics, who were selected in Gwangju based on the data released as of August 2008 by the Dental Association and public health centers in sampling region. A Questionnaire was conducted in person to gather survey data and SPSS 12.0 program was utilized to make a statistical analysis. This results findings suggested that a systematic curriculum should be developed by focusing on coordination theory and practice, counseling and educational practice, health insurance affairs and health insurance fee claim management.

• Proceedings of the Korea Information Processing Society Conference
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• 2006.05a
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• pp.1455-1458
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• 2006

비즈니스 인텔리전스(Business Intelligence)라는 용어는 기업 환경에서 매우 포괄적으로 사용되는 업무범위이다. 그러나 이를 이해하는 첫 번째 접근법은 데이터에 대한 분석적 접근을 행해야 만 가능하다는 것이며, 일반적으로 현황 보고서 조회 등과 같은 조회 시스템을 통하여 제공되는 현상 파악을 초월하여 데이터가 가지고 있는 여러 가지 속성을 의미 있게 이해하는 절차를 포함하는 것이다. 이러한 접근법에서 기업의 기간계 시스템등과는 확연히 다른 속성을 가지고 있다. 전사적 자원관리 시스템(ERP)은 기업의 중요 정보를 실시간으로 유지하기 위한 거래 시스템에서부터 기업의 운영을 위한 내부 회계, 영업, 서비스 시스템을 총괄하는 지원 능력을 가지게 된다. 그러나 ERP에서 생성되는 정보의 특성은 현시점에서 가정 정확한 트렌젝션 데이터의 속성을 가지게 되며, 업무적으로는 프로세스를 통합하는 기능을 지원받을 수 있게 된다. 이에 반하여 비즈니스 인텔리전스 애플리케이션은 현상을 초월하는 비즈니스 담당자의 질문에 답할 수 있는 시스템으로 구분 할 수 있다.

• Journal of Information Technology Applications and Management
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• v.12 no.1
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• pp.173-189
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• 2005

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. TAM has a base in psychological research, is parsimonious, explains usage behavior quite well, and can be operationalized with valid and reliable instruments. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with subjective norm and perceived behavioral control in mandated using environments. The results show that in mandatory environments such as accounting information systems, subjective norm is not a significant effect on the behavioral intention. Perceived usefulness and perceived behavioral control are significant the factor on the behavioral intention. The implications of finding are that perceived usefulness and perceived behavioral control play major role in technology acceptance rather than subjective norm in accounting information systems with mandatory environments.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2000.04a
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• pp.201-204
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• 2000

본 연구의 목적은 화합물 반도체를 생산하는 중소기업의 정보시스템을 설계하고 개발하여 적용하는데 있다. 제품의 수주에서 일정계획수립, 제품 재고관리 및 원·부자재 관리, 생산 가동율 등 생산활동전반에 걸친 업무 흐름을 분석하여 이에 사용되는 기초정보를 얻어내고, 이들 기반으로 관리자를 위한 관리정보와 의사결정자를 위한 경영정보를 Web상에 가시화 하는 시스템을 개발한다. 인터넷을 활용함으로써 기업 정보를 원격지에서 조회, 검색 할 수 있고 빠른 의사결정을 지원할 수 있도록 한다. 또한 기업 내부의 인트라넷 시스템과 연동하여 부서간 업무연락 및 정보시스템에서 발생하는 의사결정 요구사항을 쌍 방향으로 전달함으로써 그 활용도를 더욱 높인다. 본 시스템은 영업, 물류, 생산, 구매, 자재 인사, 회계 개발 등 기업 전체에 대한 자원관리를 위해 설계되었다. 개발된 시스템은 주문/수주정보관리, 제품재고관리, 원·부자재관리, 공정관리, 입출고 관리 등으로 구성되어 있다. 중소기업환경에 적합한 MS-SQL Server를 DB server로 사용하였고 Windows-NT기반의 ASP ( Active Server Page)를 사용하여 전 모듈을 개발함으로써 인터넷이 지원되는 모든 곳에서 접근 가능하도록 하였다.