• Title/Summary/Keyword: 회계성과

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A Study on the Effects of Overseas IPO Chinese on Company's Performances (중국기업의 해외 IPO가 경영성과에 미치는 영향)

  • Jeon, Ho-Jin
    • Korea Trade Review
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    • v.41 no.1
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    • pp.41-66
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    • 2016
  • This paper analyzes the firms value and the business performance before and after Chinese firms got listed in the U.S. First of all, it was separated into term before U.S listed and after listed, and looked whether there was any change in the Tobin'Q. After listed, as time went on Tobin'Q decreased more. In terms of net sales growth rate, it dropped significantly after U.S IPO. Operating profits and net profits rate increased more after being listed in large corporation, but in small corporation cases, it produced an opposite effect on debt ratio and net interest cost. Interest burden continued to fall after being listed in small corporation, and it couldn't find the investment profitability, nor could it utilize ROE, ROI variable. ROE, ROI continued to fall after being listed, but current ratio and quick ratio increased significantly in small corporation. From this results, we can infer that the financial liquidity showed signs of improvement after being listed.

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A study on the effect of SME IT resource on performance (중소기업의 IT자원이 업무성과에 미치는 영향에 관한 연구)

  • Jin, Jeongsuk;Park, Jooseok;Park, Jaehong
    • The Journal of Bigdata
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    • v.4 no.2
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    • pp.141-158
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    • 2019
  • Based on RBV(Resource Based View), IT of SMEs classified into IT resource and capabilities. And We confirmed that capabilities and resources affected each performance. In other words, based on the questionnaire of SMEs and IT professionals, divides capability from the overall IT resource that are possessed by SMEs. Among the four attributes (value, rare, non-substitutability, imperfect imitability) presented by Barney (1991), this study targeted at value and imperfect imitability and investigated how SMEs recognize IT resource and capability. Furthermore, this study tests how IT resource and capability influence corporate performance. The result of this study finds that resources that are needed on "Knowledge-based" are classified into IT capability, otherwise classified into IT resource. Analysis shows that server, DB(database), system administrators, programmers, CIO, BA were capabilities, Desktop PC, PC software, software for salary and accounting management, e-commerce, Homepage, and network inside th enterprise were resources. Secondly, this study reveals that both IT resource and IT capability affected company performance (employee satisfaction, CEO satisfaction). IT is certainly having an impact on corporate performance. In conclusion, resource can be either IT resource or IT capability based on they way of utilization. And both IT resource and IT capability have an influence on corporate performance (employee job satisfaction, CEO satisfaction). Therefore, when considering IT investment, a company can purchase necessary IT resource and actively utilize it to be IT capability, which can have an influence on corporate performance in return.

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A Study on the Effects of SNS Informativeness, Playfulness and Reliability on Purchase Intention and Business Performance (SNS의 정보제공성, 유희성, 신뢰성이 구매의도 및 경영성과에 미치는 영향에 관한 연구)

  • Kim, Ye-Jung;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.38 no.3
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    • pp.113-125
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    • 2019
  • This study empirically analyzes the effect of SNS informativeness, playfulness and reliability on purchase intention and the effect of consumer's purchase intention on business performance through structural equation model, In doing so, this study aims to suggest ways to enhance consumers' purchase intention and consequently increase the business performance through various SNS marketing strategies that can efficiently manage consumers. The questionnaires were distributed to adult men and women who are in their 20s through 60s, actively use SNS, and primarily reside in Daegu and Gyeongbukdo. The 400 copies of questionnaire were distributed from September 15 to October 1, 2018, of which 364 (91%) were used for the empirical analysis, except for 36 of the questionnaires that were unfaithful or unresponsive. Basic statistical analysis including frequency analysis was performed using SPSS 22.0 and AMOS 24.0, reliability and validity analysis were also performed, and finally hypotheses were tested by performing confirmatory factor analysis and path analysis of structural equation model. All of the SNS informativeness, playfulness and reliability were shown to have positive effects on the purchase intention. In addition, the effect of purchase intention on business performance was found to be significant. Companies should come up with a strategic SNS marketing plan to encourage consumers to enhance the willingness to purchase their products and services through SNS, and to make actual purchases, thereby improving business performance.

The effects of knowledge management strategy on the management performance in the hotel industry (호텔기업의 지식경영전략이 경영성과에 미치는 영향)

  • Kim, Hyoung-Gu;Son, Jae-Young;SunWoo, Young-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.3
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    • pp.227-235
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    • 2009
  • The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitiveness, in their management. Thus this study set out to identify knowledge management strategy to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results. The causal relations between the knowledge management strategy and management performance were examined to figure out the former's influences on the latter. As a result, Two types of knowledge management strategy seemed to have positive(+) impacts on competitive advantages, but negative(-) impacts on financial performance.

A Study of Product Development Projects of Startup Ventures on Product Development Performance: Exploring the Role of Entrepreneurial Business Model (벤처기업의 제품개발 프로젝트와 제품개발 성과: 비즈니스 모델의 역할 탐색)

  • Yoon, HyunJoong
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.5
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    • pp.265-278
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    • 2022
  • R&D projects for product development are crucial for ventures' growth and success. Current study summarizes existing studies that identify the relationship between startup ventures' R&D department, R&D investment, and R&D cooperation on product development performance, and highlights the effects of business model as well as the roles of R&D activities for product development project that have been traditionally emphasized. In order to consider the effects of business models that were not previously available, the effects of these factors on product development performance were comprehensively analyzed. The research results with 180 venture cases surveyed on venture companies in the growth stage in Korea, showed that the effect of product development project activities measured by R&D department, R&D investment and R&D cooperation on product development performance is not evident. However, the effect of business model on product development time and product development performance measured by product innovation was confirmed. In particular, it was found that the clarity and uniqueness of the business model interacted with the R&D investment to shorten the product development time and directly increase the innovativeness of the developed product. Based on these analysis results, the implications of this study, limitations of the study, and the future research directions were described.

A study on the Effect of Relational Energy and Resilience on Individual Job Performance through Job Crafting (관계적에너지와 회복탄력성이 직무재창조를 통하여 개인직무성과에 미치는 영향 연구)

  • Nam, Eun Woo;Sun, Eun Jung;Seo, Young Wook
    • The Journal of the Korea Contents Association
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    • v.22 no.2
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    • pp.529-544
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    • 2022
  • With the global pandemic in the era of the 4th industrial revolution, the business environment of companies was engulfed by rapid volatility and uncertainty. In particular, in order for an organization to have high competitiveness due to the spread of the flexible work system, relationship management with members of the organization and self-directed job crafting are recognized as important key resources. This study aims to investigate how relational energy and resilience within a corporate organization affect job crafting and to verify the effect of job crafting on individual job performance. For empirical research, 400 valid responses to employees of general companies were analyzed by SPSS 26.0 and Smart PLS 3.0. As a result of the analysis, first, it was confirmed that relational energy did not have a positive (+) effect on task crafting. Second, it was found that relational energy had a positive (+) effect on relational crafting and cognitive crafting, respectively. Third, it was found that resilience had a positive (+) effect on both task crafting, relationship crafting, and cognitive crafting that constitute job crafting. Fourth, it was found that job crafting had a positive (+) effect on individual job performance. Based on these research results, we intend to derive academic and practical implications and provide practical help to follow-up researchers and stakeholders.

The Effects of Internal Market Orientation on Service Providers' adaptive service behavior : Serial Multiple Mediation Effects of Person-Environment Fit and Work Engagement (내부시장 지향성이 서비스 제공자의 적응적 서비스 행동에 미치는 영향: 개인-환경 적합성과 직무열의의 연속다중매개효과)

  • Lee, Myoung-Soung;Kim, Gi-Dae
    • Journal of Service Research and Studies
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    • v.13 no.4
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    • pp.24-46
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    • 2023
  • This study sought to examine how internal market orientation of service organizations affects the service providers' adaptive service behavior and to determine what psychological processes go through for this purpose. To achieve this purpose, based on previous research, a research model was set up to predict that internal market orientation of service organizations will increase service providers' adaptive service behavior by continuously mediating the psychological processes of person-environment fit and work engagement. To test the hypothesis, a survey was conducted and data were collected from nutritionists at consignment catering companies located in Busan and Gyeongnam. As a result of testing the hypotheses proposed in this study's research model, internal market orientation increased person-job fit and person-organization fit, which are key elements of person-environment fit. And, it was confirmed that person-job fit and person-organization fit have a positive effect on work engagement. Additionally, work engagement improved service providers' adaptive service behavior. Lastly, this study confirmed that the influence of internal market orientation on adaptive service behavior is continuously mediated by person-environment fit and job enthusiasm.

A Study of the Development of a National Financial Health Maintenance in Response to Economic Crisis (경제위기 대응을 위한 국가재정 건전성 유지 발전을 위한 연구)

  • Kim, Young-Hu
    • Journal of Digital Convergence
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    • v.12 no.1
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    • pp.23-36
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    • 2014
  • Recently economic crisis has brought world economic instability. Each country in order to stabilize the economy, fiscal rules are introduced or reinforced. Fiscal Policy in a country plays an important role in determining the economic situation in the present and future. Existing fiscal rules tend to place a rigid limit not only on the deficit ratio and thus on the scope for fiscal stabilization, but also on the extent to which fiscal policy can be used for structural purposes. But the fiscal rules are operated in many ways and adopted in various forms, with different binding of each other, according to their own fiscal situations, and political circumstances. This study shows several important factors for successful National fiscal system and continuous fiscal soundness and development.

Characteristics of Information System that Affect Business Performance : Focusing on Accounting Information System (업무성과에 영향을 미치는 정보시스템의 특성에 관한 실증연구 : 회계정보시스템을 중심으로)

  • Oh, Eun-Hae
    • Journal of Information Technology Services
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    • v.12 no.1
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    • pp.33-50
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    • 2013
  • As having analyzed an advance research that had looked into how characteristics of information system affect use and success of the concerned system, the study determined that system quality, information quality and service quality are the fundamental requirements for a good accounting information system. In addition, based on perceived usefulness and perceived ease of use that have been selected as major variables related to information system acceptance proposed by Davis[10], the study conducted an empirical analysis on how such factors would influence performance of the accounting information system. According to the results from the analysis, the system quality one of the characteristics of the accounting information system was observed to have a significant influence on the perceived ease of use while both the information quality and the service quality would positively affect the perceived usefulness. Not only that, the perceived ease of use and the perceived usefulness were confirmed to be a significant factor to the performance, and with those results, all the theses of the study have been selected. As proved even with the information system success model, the system quality, the information quality and the service quality are definitely the most necessary elements for business management, and it also turned out that those elements would play an important role in several stages of the information system.

Effecting the System Characteristic and Individual Characteristic of Computerized Tax Accounting to Education Performance through Education Satisfaction; Based on KcLep Education Students of Korean Association of Certified Public Tax Accountants (전산세무회계 교육용 소프트웨어의 시스템특성 및 개인적 특성이 교육만족도를 매개로 교육성과에 미치는 영향; 한국세무사회의 KcLep(케이렙) 교육생을 중심으로)

  • Kim, Hyeongyu;So, Wonhyun;Kim, Hakyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.27 no.1
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    • pp.1-12
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    • 2015
  • This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.