• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• 가족자원경영과 정책
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• 제5권1호
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• pp.61-78
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• 2001

This study intends to provide the groundwork for an establishment of women entrepreneur policy and the guidelines for start-up of women-owned business. The findings of the study are as follows; Women starts business for a financial reasons and this makes up 26 percent, which ranked the highest of respondents motive for starting up a business. The double labor - due 새 the practice of housework and running a business simultaneously - forms 19.6 percent of the bottleneck in operating business. In addition, the worst financial strain, 43 percent, occurred during the business preparatory period. As the entrepreneurship is higher, they are more backed up with support in education and training. In addition, annual net profit of business operated by the older age group is relatively greater. The firm performance is greater as she holds a higher academic degree. As the goal of annual net profit is higher that is set up before the start-up, the net gain turns out to be greater in actual operation, thus resulting in greater effects. The study shows that when they received economic aid, the initial capital had been greatly affected The younger age group makes up the higher percentage of support in education and training. After considering all the findings collectively, the conclusions are as follows; First, the firm performance is affected by the entrepreneurship, schooling, age, and the goal of the female entrepreneur. Second, a support in education and economic does not have a direct effect on the firm performance. However, the study reveals that the entrepreneurship of those who received educational support is higher than that of those who did not. Third, the in-depth interview reveals the facts that how they had been brought up and how the role of the family had a significant effect on their management of business.

• 한국정보통신학회논문지
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• 제7권7호
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• pp.1498-1508
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• 2003

기업은 내부의 정보체계를 프로세스나 워크플로우 중심으로 통합함으로써 고객의 요구가 달성되기까지의 과정과 시간을 최소화하고 고객의 가치를 극대화하여 기업의 시장 경쟁력을 확보하려고 한다. 그러한 통합 노력은 ERP, CORBA, DCOM둥 패키지 또는 동기식의 강력한 결합(Synchronous & Tightly-Coupled)방식에서 시작하여, 인터넷 기술의 발전으로SCM(Supply Chain Management), CRM(Customer Relationship Management), e-Business, B2B(Business-to-Business)둥이 확대됨으로써 이 기종의 다양한 플랫폼을 가진 기업간에 효율적인 통합이 가능토록 MOM(Message-Oriented Middleware)을 기반으로 한 비동기식의 유연한 결합(Asynchronous & Loosely-Coupled)방식인EAI(Enterprise Application Integration)나 웹서비스(Web Services)로 발전하고 있다. 하나의 프로세스는 기업의 목적달성을 위한 하나의 장기 트랜잭션으로 간주될 수 있다. 동기식 결합보다는 비동기식 결합 방식에서 트랜잭션의 효율적인 관리가 더욱 중요한 데, 본 고에서는 기존의 2-Phase Commit(2PC) 방식보다 트랜잭션의 효과적인 모니터링과 처리자원 낭비를 감소시킬 수 있는 방법으로써 “Classify Phase”를 추가한 3PC Protocol를 제시하고 기존의 처리 방식과 비교하여 개선된 부분을 확인해본다.

• 유통과학연구
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• 제12권12호
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• pp.83-92
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• 2014

Purpose - A business ecosystem refers to mutually dependent systems interconnected by a loose foundation of various ecosystem members such as customers, suppliers, partners, and other stakeholders. The ecosystem-based strategy attempts to achieve competitive advantage for firms by enriching a business ecosystem or building a sustainable business ecosystem through the collaboration and co-evolution of its members. A sustainable business ecosystem is a source of competitiveness for firms anda manageable resource for gaining a competitive advantage. Customers represent the core membership of the business ecosystem and play a pivotal role in building a sustainable business ecosystem. This study examines the effects of customer participation on economic and social value in the business ecosystem and suggests a course of action for building a sustainable business ecosystem. Research design, data, and methodology - Two business cases of South Korea are selected from two different business types: business-to-business (B2B) and business-to-customer (B2C) firms. Business ecosystems for B2B and B2C firms reflect contrasting characteristics. Data was collected from in-depth interviews with four representatives of four firms. Results - The study suggested seven propositions for the relationships between customer participation and a sustainable business ecosystem through multiple case studies based on in-depth interviews. The results reveal the following four strategic actions for building sustainable business ecosystems based on the suggested propositions: alignment, systemization, socialization, and co-evolution. Alignment refers to achieving a harmonic balance or virtuous circle among the firm's mission, investment, and value creation. Systemization refers to building and implementing management and infrastructure systems rooted in the corporate culture. Socialization of customers in the business ecosystem reinforces the harmony or virtuous cycle. Finally, co-evolution is associated with the relationship between firms and customers as buyer firms in a restricted business ecosystem. Conclusions - This study considers multiple cases for the execution of a sustainable business ecosystem in collaboration with customers and suggests seven propositions and four strategic actions. The results are based on qualitative data from interviews with business associates from two firms in an open business ecosystem and two firms in a restricted business ecosystem, both in South Korea. Our research results regarding two contrasting business ecosystems shed light on business issues and policy making in Asian business environments, which are in the transition stages from a traditional conglomerate-driven to an inclusive growth-driven economy. The business ecosystem itself should be considered a manageable resource for firms' competitive positions in the market. A customer is a member of the business ecosystem and should thus be viewed not only as a purchasing entity and an object of relationship management but also as a co-creator of value. Therefore, firms should collaborate with customers to build sustainable business ecosystems. For this, firms must create social value, which cannot be created by customers alone, within the business ecosystem. Then, customers participate in a business ecosystem and build it to be favorable to them. Implications for academics and practitioners were suggested.

• 수산경영론집
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• 제51권2호
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• pp.71-87
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• 2020

Oysters are the most abundantly harvested type of shellfish in Korea. As export of this marine product increases, oysters have greatly contributed to an increase in fishing income. As the oyster aquaculture industry has rapidly grown since the late 1990s, issues of oyster-shell processing that occur in production processes have re-emerged as important topics in the oyster industry. The amount of oyster shells harvested in 2019 is estimated to be approximately 300,000 tons. With reductions in demand for pyrolytic fertilizer and feed, which are currently the greatest sources of demand, unprocessed shell quantities have doubled compared to 2018, causing them to be an issue once more. Such oyster-shell processing also incurs great costs, and a total of forty-six billion three hundred fifty million Korean won (46,350,000,000 KRW) has been provided from 2009 to 2020 for the use of oyster shells as a resource. According to current Korean laws, oyster shells are considered to be industrial waste if more than 300 kilograms are sent out in a day. Collection and processing must be conducted by a waste-consignment company. Consequently, there are many limitations to the use of oyster shells in Korea as a resource. However, in Japan, only oyster-shell waste is regulated by waste-processing As a result, local governments may apply exceptions when utilized as organic matter. Consequently, in Japan, oyster shells are being used as resources in more diverse fields than in Korea. This study observes the conditions and problems of oyster-shell processing in Korea and attempts to find new domestic oyster-shell resource solutions in light of Japan's recycling practices.

• 산학경영연구
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• 제23권2호
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• pp.1-29
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• 2010

전통적 인적자원관리는 행동과학적 접근에 입각하여 인간의 특성을 모티베이션, 태도, 지각, 가치관 등의 심리적 변수들을 중심으로 설명하여 왔으며, 환경과 인간의 상호작용에서는 시스템적 접근에 입각한 상황이론이 연구의 주축을 이루고 있다. 반면 인사 경제학에서는 인간의 특성에 관해서 다루는 변수는 선호로 제한되어 있으며, 선호 및 합리적 의사결정에 대한 아주 비현실적이고 단순한 가정 하에 경제학적 환경변수들이 인간행동에 미치는 영향에만 연구의 초점을 맞추고 있다. 전통적 인적자원관리는 제 각각의 상황에 대한 설명은 풍부하지만 보편적 원리를 도출하는 데에 있어서는 커다란 한계를 지니고 있다. 반면 인사경제학은 연구모델이 엄밀하고 분석적이라는 장점을 갖고 있지만 인간 본질에 대한 비현실적 가정에 입각하고 있기 때문에 실제 현상에 대한 이해를 왜곡 시킬 수 있다. 두 학문분야의 교류에 의하여 인적행동에 관한 보다 깊은 이해가 이루어질 잠재력이 충분하게 존재하고 있으며 이를 위해서는 인사경제학자들은 그들의 연구모델에 심리적 변수를 포함시켜야 되고 인사관리학자들은 경제학자들의 이론적 정교함을 받아들여야 할 것이다.

• 정보처리학회논문지D
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• 제13D권2호
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• pp.191-198
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• 2006

다양한 환경 속에서 기업이 업무의 효율성과 효과적인 업무처리를 해결하기 위해서 핵심정보시스템으로 워크플로우를 도입하고 있다. 최근에는 워크플로우 확장으로 비즈니스 프로세스 관리(BPM: Business Process Management)가 기업 소프트웨어 시장의 가장 중요한 부분을 차지하고 있다. 비즈니스 프로세스 관리에서 워크플로우는 핵심적인 역할을 수행하고 있지만, 워크플로우 연구의 대부분은 복잡한 업무의 정확한 실행 순서를 찾기 위한 시간적인 제약들에 집중되어 있다. 그런 이유에서 워크플로우 스케줄링의 대부분은 처리해야 할 다양한 자원의 모델링에 집중되었으며, 자원과 연관된 제약조건에서의 워크플로우 스케줄링에 대한 관심은 미흡한 편이다. 본 논문에서는 자원할당 제약조건에 따른 워크플로우 스케줄링에 적합한 CTR(Concurrent Transaction Logic) 기반의 변형 템플릿(Transformation Template)과 논리적 프레임워크를 제안한다. 변형 템플릿은 워크플로우 변형 템플릿(Workflow Transformation Template)과 제약조건 변형 템플릿(Constraint Transformation Template)으로 구성된다. 이 변형 템플릿은 기존의 워크플로우를 자원할당 제약조건 하에서 새로운 워크플로우를 논리적으로 표현하는데 용이하게 사용할 수가 있다.

• 한국프랜차이즈경영연구
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• 제11권1호
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• pp.31-44
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• 2020

Purpose: The baby boomers and the millennials, who make up the largest share of the market, are showing the gap in their differentiated cultural styles. The purpose of this study is to study the consumption propensity and purchasing determinants of the baby boomers generation and the millennials generation, which have become a very important key pillar in shaping the market based on the cultural dimension model theory of h(=>H)opstead, and to identify the difference Research design, data, and methodology: In order to verify the research hypotheses, The data was collected from the baby boomers and the millennials using online questionnaires. The pre-test was conducted from October 10 to 12, 2019, and the main survey was conducted from October 15 to 25. A total of 230 copies were recalled, and the final 219 copies were used for the final analysis. Results: The consumption propensity between the baby boomers and the millennials differed in resource saving purchase propensity and impulse buying propensity. The baby boomers showed higher resource saving purchase propensity than the millennials, while the millennials showed higher impulse buying propensity. There was a difference in the determinants to purchasing only in the evaluation factor. Results of gender differences by generation, baby boomers differed in their planned purchase propensity, and women were higher. The millennials generation differed in resource saving purchase propensity and awareness propensity for others, all higher in men. In determinants to purchasing, the baby boomers did not differ in gender, and the millennials did differ in product factors. A canonical correlations analysis of the relationship between the baby boomers and the millennials showed a significant relationship between consumption propensity and determinants to purchasing. Also, the baby boomer generation has the biggest link between impulse buying propensity and evaluation factor. The millennials generation showed the biggest link between resource saving purchase and product factors. Conclusions: This study compared consumption propensity and determinants to purchasing of baby boomers and millennials on the basis of Hopstead's cultural dimension model theory to identify differences between generations, presenting practical and theoretical implications for establishing a correct understanding and specific marketing strategy among generation.

• 한국산학기술학회논문지
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• 제11권10호
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• pp.3779-3788
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• 2010

본 연구는 지역전략산업과 연계되어 추진되고 있는 중소기업 산업인력 양성 정책의 효율화방안을 제시하고자 한다. 특히 산업인력부문의 공급측면과 수요측면을 동시에 접근함으로써 실무적.정책적 시사점을 파악하고자 하였다. 공급측면에 대해서는 지역산업인력 종사자 현황 및 전략산업별 인력공급현황, 지역전략산업 내 인력양성사업을 다루었다. 수요측면에 대해서는 지역전략산업진흥사업에 참여하고 있는 201개의 중소기업을 대상으로 인력수급현황과 산업인력 양성에 관한 기업수요에 대하여 설문조사를 실시하였다. 연구결과 전략산업별 기업수요의 특성이 다르게 나타나고 있어 전략산업별 차별적인 정책방향과 효율성 개선을 위한 시사점을 찾을 수 있었다. 이러한 결과들은 중앙정부의 산업인력 정책기조와 지역산업 현장의 기업수요를 반영하여 산업인력정책의 효율성을 증대하기 위한 시사점이 될 것이다.

• 디지털융복합연구
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• 제20권5호
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• pp.165-171
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• 2022

본 연구의 목적은 인적자원유연성이 조직몰입에 미치는 영향을 검증함과 동시에 인적자원유연성과 조직몰입 간의 관계에서 자기효능감의 매개효과를 실증하는 것이다. 이러한 연구 목적을 달성하기 위하여 중국 내 서비스 업종에 근무하는 직원을 대상으로 설문조사를 진행하여 분석한 결과는 다음과 같다. 첫째, 인적자원의 유연성의 하위요인인 기술유연성, 행동유연성, 관계유연성은 모두 조직몰입에 유의한 정(+)의 영향을 미친다는 것이 실증되었다. 둘째, 인적자원유연성과 조직몰입 간의 관계에서 자기효능감의 매개효과를 검증한 결과, 자기효능감은 기술유연성, 행동유연성, 관계유연성과 조직몰입 간의 관계에서 모두 부분적 매개효과를 가진다는 것이 검증되었다.