• The Korean Journal of Archival Studies
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• no.75
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• pp.135-176
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• 2023

The business management system is a standardized system commonly used by government agencies and is a major tool that remains in the work process and decision-making of government agencies. Production of document-type records is mainly focused on approval documents, so it does not cover various types of records. In a changing environment such as the production of new digital types of records, the emergence of various collaboration software and work systems, and remote work, it is necessary to think about the direction the government work management system will go. This study investigates business systems and utilization methods of competitive companies, analyzes the usage status of On-Nara 2.0, a government business management system, and conducts interviews with business managers. And the purpose is to analyze what kind of difference there is. In addition, we would like to suggest improvement functions and policy directions to respond to digital innovation and improve job accountability and efficiency.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.3
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• pp.1-32
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• 2007

The term of design management has become more and more widely used. It reflects the expectation, both practical and academic, that the combination of design and management expertises will open a new chapter of management. This study is to review current situation and related annecdotes on design management in UK where "design management" is first coined and became government agenda. It reviews the definition and understanding of design management by policy makers, and the use of various measures to enhance design management capabilities of UK firms. The focus of the study is early-stage enterprises, in which the success is much dependent on the innovative capability believed to be linked with design management capability.

• Journal of the Korea Safety Management & Science
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• v.17 no.4
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• pp.343-352
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• 2015

This study analyzes the business performance of research and development(R&D) and especially studies the effect of technology management activity and technology innovation competency on commercialization performance. According to previous studies, the technology management activity can be composed of technological innovativeness, analysis of market, R&D method, and appropriateness for commercialization plan. Also, the technology innovation can be divided into patent, R&D manpower, R&D investment ratio, production capability, and marketing capability. On the result of the analysis, all the components of technology management activity are positively related with commercialization performance. In case of technology innovation competency, however, only production and marketing capabilities have influence on the business performance. Especially, marketing capability controls the effect of technology management activities on the commercialization performance. Consequently, technology management is very important activity for SMEs to succeed commercialization and SMEs should collaborate with production and marketing departments from the early stage of R&D.

• Journal of Information Management
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• v.38 no.4
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• pp.145-166
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• 2007

This article analyzes the direction of 'business-Friendly' record management in electronic records environment which means paradigm shift in record management. In the first place, this article investigates the interrelationship of business, records and record management through natures of electronic records, and analyzes direction of purposes and roles of record management in electronic records environment. After all, this article rebuilds a significance and roles of record management in active stage, and provides theoretical bases for close relation between record management and information management in electronic records environment.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.323-336
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• 2021

The present study aims to examine the impact of real earnings management on the future value of the firm and its persistence. The study also tests suspect firm effects on the relationship between real earnings management and the future value of the firm. The sample of the present study consists of all listed non-financial firms from the year 2011 to 2018. Real earnings management has been measured in three alternative ways viz., abnormal operating cash flows, abnormal discretionary spending, and abnormal production cost. Tobin's Q is used as a measure of firm value. The interaction term of real earnings management and Tobin's Q is used to test firm value persistence. The results of the analysis disclose that out of three measures of real earnings management, abnormal reduction in discretionary spending only has a significant negative impact on the persistence of firm value. Moreover, the suspect firm analysis reveals that when the underlying motive of real earnings management is to meet zero earnings, both abnormal increases in operating cash flows and abnormal reduction in discretionary spending have a significant negative impact on firm value persistence.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.135-144
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• 2022

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

• The Journal of Industrial Distribution & Business
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• v.15 no.4
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• pp.1-9
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• 2024

Purpose: The purpose of this paper is to explore literature on performance management in order to get insight into how the concept could be optimised during VUCA times for better performance of organisations. Research design, data and methodology: The study adopted a desktop research methodology. Extensive literature review has been conducted from various sources such as journals, research papers, organizational reports, government reports, media reports and articles available on web and effort has been made to assimilate the knowledge body on the topic in the current paper. Literature that enhances understanding on managing performance during VUCA times was reviewed. Results: Solutions to optimise performance management in organisations during VUCA times were proffered and these include innovative planning, innovative monitoring, innovative training and development, innovative rating and innovative rewarding. Conclusions: The study proves that, performance management process should not be done the ordinary way during VUCA times, but innovatively. In this regard innovative performance management can optimise performance of organisations during VUCA period. The study recommends that a further quantitative study be done to test the suitability of each of the proposed ways of innovatively practicing each element of the performance management process across different industries, countries or sector.

• Journal of Korean Society of Disaster and Security
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• v.9 no.2
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• pp.93-101
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• 2016

In recent years, epidemics have raged with a 6-7 years period such as SARS (2002), Swine Flu (2009), MERS (2015). When an epidemic arises, the first advice is the isolation of infected patients and disease areas. Because it appears after a certain incubation period, the peoples worked with Infected (infection cause) staff and the place are largely exposed to the epidemic Risk. If you have an epidemic in the workplace, even if you close it, the business plan should be ready to continue the safety and protection measures for employees and the organization's core business. In this study We present the corresponding measures to protect the safety of the employees and to continue the core business during a pandemic outbreak and the introduction of BCP mainly corresponding practices of financial companies.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.1
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• pp.157-178
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• 2006

BPMS implementation in L Electronics, which started in 2003, was spotlighted in the IS Project and research area. L Electronics has conducted process innovation with the goal of being one of the Global Top 3 brands. Continuous business environment changes because of globalization and speedy development of information technology have caused changes in business process and functions. This case examines its efforts for optimizing business process continuously and systematically with BPMS and discusses the implication and potential of business process innovation with BPMS.

• Korean Business Review
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• v.2
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• pp.171-204
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• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.