• 한국정보시스템학회지:정보시스템연구
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• 제14권1호
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• pp.125-147
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• 2005

This research focused on the comparison of corporate business mokels to explain different financial performances on the eBusiness domain. Especially, because customers have the more buying [ower tha other business areas, customer value and the service quality were prepared for independent variables and operational margin which can be obtained by publicize report was used for a dependent variable in stead of the other variables dependent on human perception as well. As a result, this research found that the customer value measured by service quality concept impact on the financial performance of eBusiness corporation positively. To find out more delicate results, structural equation was used for statistical method using 324 survey samples on 10 corporations. Though data using for statistical analysis were divided into individual and corporate level and have the time gap between research time and financial performance publicized period, the value of this research is that the customer value and service quality concepts with very objective financial information were input for constructing a research model.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2009년도 추계학술대회
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• pp.373-385
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• 2009

In business aspects, the corporate usually confronted with various risks. such as the management problems of the quality, the environment, the safety & health, the ethics, and the social responsibility. Overall monitoring of these aspects is required to the top manager ceaselessly. In the past ways, for these problems, the government has been controlled the corporate to keep them. But nowadays, the needs of self management of these topics is rising up for the business continuity especially to the multi-national corporate. To prove their soundness they issued the management status report periodically. Internal audit will works not only the self confirming tool but also the best supporting tool for the policy managements in such circumstances. So, an effective internal audit will lead the business continuity management to the future.

• 수산해양교육연구
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• 제28권4호
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• pp.913-924
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• 2016

Re-consultation on Marine Environment Impact Assessment (MEIA) says that business operators are then licensed back from the disposition authorities undergoing a consultation process to change business plans. Marine Environment Management Act has provisions(Article 94) with respect to a case where the scale of business, the period of business, reflects the basic plan, including a plan to change a variety of reasons. But increasingly diverse types of businesses and projects which are the subject of MEIA, As it appears that the vulnerability issues and the problem of the re-consultation. In this study conducted an analysis of the literature review and comment on the re-consultation report four years. In addition, it presents a check to the problem through concrete examples related to the re-consultation and proposes improvement measures.

• 융합경영연구
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• 제5권2호
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• 한국방재안전학회논문집
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• 제5권2호
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• pp.49-59
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• 2012

비상구의 안전관리는 유사시 인명피해와 직결되는 것으로 소방관서의 일방적인 단속위주의 업무처리에는 그 한계가 있고, 시민들의 적극적인 관심과 참여 속에서 그 효과를 기대할 수 있다. 이러한 배경 속에서 비상구 불법행위 신고포상 제도가 2010년부터 전국적으로 시행되고 있으나, 포상금 지급에 따른 전문신고자의 집중적인 활동으로 제도의 목표와 방향에 부적합한 운영상황이 발생하고 있다. 이에 본 연구에서는 2010년~2011년 동안 전국 16개 시도와 서울특별시의 운영결과 분석을 통해 개선방안을 제시하였다. 첫째, 신고대상을 다중이용업소와 일정규모이상의 대형다중이용시설로 조정하고, 경미한 위반사항의 경우 동일인의 신고 건수를 연 5회 이내로 제한하고, 과태료 수입을 비상구관련 재해예방활동에 사용할 수 있도록 한다. 둘째, 신고인의 신고정확도를 높이기 위하여 신고 전에 위법여부의 확인이 가능한 정보를 제공하고, 신고인을 대상으로 안전교육실시와 시기별 취약 업종에 대한 안내로 사전예찰활동이 될 수 있도록 유도한다. 셋째, 피 신고시설에 대한 지원방안을 강구하여 동일 대상에 반복적 신고가 발생하지 않도록 하고, 신고활동을 자원봉사시스템과 연계하여 봉사시간으로 인정하여 신고자가 방재자원봉사자로 활동할 수 있도록 한다.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• 산경연구논집
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• 제11권12호
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2004년도 제5회 정기학술발표대회 논문집
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• pp.370-375
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• 2004

공정 및 작업단위등이 다양하고 복잡한 건설산업에서 작업일보의 관리는 매우 중요하다. 그러나 건설산업 분야의 다양한 건설프로젝트 관리 시스템은 작업 및 작업시 발생하는 정보들을 효율적으로 관리하지 못할 뿐만 아니라 하수급업체와의 연계가 되지 않아 실제적으로 이용되지 못하고 있다. 이것은 하수급업체에 대한 배려 없이 원수급업체 주도로 시스템이 구축/이용되기 때문이다. 이러한 이유로 하수급업체 중심의 시스템이 발전하지 못할 뿐만 아니라 프로젝트 진행에 있어서 발생하는 작업정보의 축적에 있어 누락 및 왜곡이 발생하는 문제점이 발생하고 있다. 따라서 본 논문의 목적은 웹을 기반으로 원수급업체와 하수급업체간 원활한 작업정보 관리 시스템의 개발에 관해 연구/분석하고 모델을 제시하는데 있다.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• 건설관리
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• 제13권6호
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• pp.41-45
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• 2012

Nowadays the Project Management is increasingly adapted into almost all the fields in business management processes among leading companies both in Korea and overseas. However its actual practices are rare to be found. Among the Project Life Cycle, this report covers the real cases of the PMBOK knowledge areas in NPP Architect Engineering. The areas of the Construction, Start-up and Operation will be exception of the cases. By way of analyzing the KEPCO ENC's Processes/Procedures/Systems and the ones in PMBOK Guide, this report will show the contents in the PMBOK Guide is rather practical than theoretical. Meanwhile, implications whether the conclusions of this report might be applied to other industries such as general construction, non-nuclear plants, etc. should be left behind to follow-up studies.