• 제목/요약/키워드: Business-specific factor

검색결과 212건 처리시간 0.029초

기업의 경영전략이 감사시간에 미치는 영향 (The Effect of Business Strategy on Audit Hours)

  • 이유선;도기철;김민희
    • 한국융합학회논문지
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    • 제13권4호
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    • pp.321-329
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    • 2022
  • 본 연구는 경영전략 상 신제품 또는 R&D비용 관련 고유위험을 가진 선도형 기업이 회계감사시간에 어떤 영향을 미치는지 분석하며, 더 나아가 직급별 감사시간에 어떤 영향을 미치는지 분석한다. 표본은 유가증권 및 코스닥 상장기업을 대상으로 2018년부터 2019년 표본을 이용하여 실증분석하였다. 분석결과, 첫째, 선도형 기업의 고유위험을 감사인이 인지하고 감사품질을 높이기 위해 노력하고 있는 것으로 나타났다. 둘째, 감사팀 내 직급과 역할에 따라 상응하는 위험정도가 다르기 때문에 위험정도가 높은 핵심직급에서 더 높은 노력을 하는 것으로 나타났다. 본 연구의 결과는 기업의 경영전략 유형이 재무보고품질이나 조세회피 등과 같은 기업 내부적 요인이 아닌 외부 관계자인 감사인의 감사노력과 자원투입에 어떠한 영향을 미치는지 검증하는데 연구의 의의가 있다. 또한 감사품질 제고를 위한 정책과 제도를 마련하는 데 있어, 기업의 경영전략이 중요한 고려 요소가 될 수 있다는 중요한 함의를 갖는다.

건물 외벽청소 로봇의 비즈니스 모델 개발 (Business Model Development of Facade Cleaning Robot)

  • 서현영;최인휴;조영조;심민규
    • 로봇학회논문지
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    • 제17권3호
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    • pp.381-386
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    • 2022
  • We develop a business model for facade cleaning service robot system that provides service by meeting the market needs and environments. The size of the facade cleaning market is growing rapidly in recent years due to the increasing importance of indoor space and the modern trend of building construction methods. Also, maintenance of exterior appearance of buildings has become an important factor in residential and commercial facilities. Though demand for facade cleaning services is rising, the current facade cleaning services are performed dangerously in a human labor-dependent way. It is desirable that the existing human resource service should be replaced with robot-based services. In addition, quantitative analysis of rental pricing model was conducted to propose effective launch of products to the market. The robot system is economically attractive from the consumer's point of view. When the actual facade cleaning robot service is released, it is expected that verification of the business models and more accurate analysis with specific figures can be performed.

현대패션에 나타난 Contemporary Art Inspiration 연구 (A study on the Contemporary Art Inspiration in Contemporary Fashion Design)

  • 백정현;배수정
    • 패션비즈니스
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    • 제14권1호
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    • pp.143-162
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    • 2010
  • The purpose of this study is to suggest more specific method to express art connected to the factor of fashion design by classifying fashion case combined with contemporary art, which is expressed through visual factor of fashion, analyzing exchange phenomenon, trend and change aspect of art and fashion and researching its expression type under the background of art preference phenomenon of contemporary art. From the result of measuring the frequency of contemporary art type, it was found that various types and artists' works were applied to fashion industry. Therefore, the scope of contemporary art, which is used for fashion, is being enlarged and new type is appearing every year continuously. Especially, its frequency was highest in 2008 S/S. In addition, it was found that it was more frequent in S/S season rather than in F/W season. From the result of analyzing expression method of contemporary art inspiration shown in fashion by classifying it into structure aspect, print aspect and 3D decoration aspect, in most cases, the contemporary art was used as a print or pattern for dress or accessory. The print aspect could be divided into geometric abstraction pattern, expressional abstract pattern, trompe-l'oeil pattern, graffiti pattern, picture image pattern and cartoon pattern in detail.

프로젝트 리스크 관리(PRM)가 프로젝트 성공에 미치는 효과성 분석: 해외건설사업 수행단계 전반을 중심으로 (Analysis of the Effectiveness of Project Risk Management (PRM) on the Project Success: Focused on the Implementation Phase of Overseas Construction Projects)

  • 정설림;김대철
    • 산업경영시스템학회지
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    • 제46권3호
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    • pp.221-230
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    • 2023
  • Under increased complexity and uncertainty of overseas construction projects, it is important for construction companies to improve their own project risk management capabilities instead of risk-taking strategies to secure competitiveness in the overseas construction market. Although most of the risks occur in project execution stage, many previous studies focused on planning stage including risk identification and analysis among PRM process. Therefore, this study aims to verify the effectiveness of whole PRM process during project execution stage through empirical study on participants of overseas construction projects. As the result it was found that first, the factor directly affects the project success is the execution process of PRM. It implies that appropriate actions such as appointing charged manager for risks, timely implementation of responding plan, continuous risk monitoring and updating established plan are the key for contribution to the project success. Second, the importance of communication in PRM is also found, which is not conducted at a specific but throughout the entire PRM process and need to be managed as essential factor for successful PRM..

e비즈니스에서 신뢰의 결정요인에 관한 연구 (Determinants of Consumer Trust in e-Business)

  • 곽원섭
    • 디지털융복합연구
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    • 제2권2호
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    • pp.29-44
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    • 2004
  • The main objective of this study is to investigate the determinants of consumer trust in e-business. It examines consumer perceptions trust in a Web site and address following research questions: What factors influence consumer trust in a Web site and what specific Web site cues are associated with trust and satisfaction? We test our hypothesis in a empirical data from 568 consumers across 4 Web sites. By factor analysis, the results show that Web site characteristics are such as product information and purchase process , system stability, navigation, privacy(security), design, information of seller, pay methods, and customer service. We also find that brand and Web site characteristics such as Web site design, navigation, privacy(security), and customer service can explain over 59% of the variance in Web site trust and 60% in satisfaction. The results offer important implication for Web site strategies that include the manipulation of factors influencing Web site trust. And the future directions of the present research are discussed.

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여성복(女性服)의 공업용(工業用) 패턴제작(製作)에 사용(使用)된 요인추출(要因抽出)을 위한 실태분석(實態分析) (Research on the Factors of Design, Material and Sewing Methods for Production Pattern Development in Women's Clothing Industry)

  • 최진희
    • 패션비즈니스
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    • 제6권5호
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    • pp.96-111
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    • 2002
  • The aim of this study was to suggest appropriate factors for production pattern making of women's clothing. Sample pattern designers and production patterners of 13 women's brands were individually interviewed about pattern making process and factors necessary. The results were as follows: The factors to be considered in pattern making were categorized in three groups. 1. Factors to be considered to achieve the correct use of specific materials: elasticity, shrinkage, lining and interlining 2. Factors to be considered to satisfy the design specifications: silhouette, dart distribution, collar and sleeve, trimming 3. Factors to be considered for better sewing quality: skillfulness of the sewer, sewing methods and sewing equipment. 4. Suggestions were made for appropriate factors. A focus-group-interview in pattern design has been interviewed to verify the suggested factors. The factors were presented as a guide to develop the production pattern. 5. For better usage of the factors, standardization were suggested for making process with necessary factors for jacket, skirt.

스키니 진의 착용 만족도 및 부작용 경험 (Satisfaction and Experience of Side Effecting in Wearing Skinny Jeans)

  • 박영희
    • 패션비즈니스
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    • 제22권2호
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    • pp.74-87
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    • 2018
  • Many people who wear skinny jeans have expressed satisfaction or concern regarding the side effects of wearing the garments, based on specific demographic characteristics. For this study, we disseminated 373 copies of a questionnaire. Study subjects were eighteen-to fifty-nine-year-old man and women Linear regression was used for data analysis. Descriptive statistics included the ${\chi}^2$ test, t-test, ANOVA and Duncan multiple range test. Corresponding results in terms of difference analysis overall were significant when based on gender, marital status, age, occupation and the average score of satisfaction. The values were approximately three points. The qualitative results of difference analysis for side effects in wearing skinny jeans according to demographic characteristics were identified as the experience of displeasure by pressure. There was a significant difference according to gender. Leg edema was also observed based on gender, marital status, age, occupation and the experience of poor circulation of blood. The factor that has the greatest influence on satisfaction on wearing skinny jeans was sitting long hours.

A Hybrid Approach Using Case-based Reasoning and Fuzzy Logic for Corporate Bond Rating

  • Kim, Hyun-jung;Shin, Kyung-shik
    • 한국지능정보시스템학회:학술대회논문집
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    • 한국지능정보시스템학회 2003년도 춘계학술대회
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    • pp.474-483
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    • 2003
  • A number of studies for corporate bond rating classification problems have demonstrated that artificial intelligence approaches such as Case-based reasoning (CBR) can be alternative methodologies to statistical techniques. CBR is a problem solving technique in that the case specific knowledge of past experience is utilized to find a most similar solution to the new problems. To build a successful CBR system to deal with human information processing, the representation of knowledge of each attribute is an important key factor We propose a hybrid approach of using fuzzy sets that describe the approximate phenomena of the real world because it handles inexact knowledge represented by common linguistic terms in a similar way as human reasoning compared to the other existing techniques. Integration of fuzzy sets with CBR is important to develop effective methods for dealing with vague and incomplete knowledge to statistical represent using membership value of fuzzy sets in CBR.

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소프트웨어 프로세스 개선을 위한 CMM과 ISO9001간의 비교 연구 (A Study on the Comparison of CMM and ISO9001 for Software Process Improvement)

  • 류진수;김연성;서우종
    • 한국지능정보시스템학회:학술대회논문집
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    • 한국지능정보시스템학회 2003년도 춘계학술대회
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    • pp.287-296
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    • 2003
  • Recently, CMM have been recognized as a critical factor to validate the competitiveness of software organizations, even if the organizations have already achieved the ISO9001 certification. Furthermore, the new version of ISO9001:2000 is being required instead of ISO9001:1994. Both CMM and ISO9001 have a common point 1ha t they pursuit quality improvement fur the organizations processes and products. Therefore, it is important to understand the similarities of specific requirements between the two models in software organizations which attempt to employ both of the models. from this background, this paper compares CMM and ISO9001 by considering the versions in 1994 and 2000 of ISO9001. The results of this research are likely to help software organizations make a decision for a strategy to adopt CMM and ISO9001.

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Distribution Competitive Advantage of Vietnamese Fintech Enterprises and its Impact on Dynamic Capabilities

  • Nguyen Van THUY
    • 유통과학연구
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    • 제22권1호
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    • pp.61-67
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    • 2024
  • Purpose: The study has identified factors affecting dynamic capabilities and the distribution of competitive advantage under the impact of dynamic capabilities of Vietnamese fintech businesses. Research design, data, and methods: The method used in this study is a survey analysis of 120 Vietnamese fintech businesses to test the hypothesized relationships of the research model as well as evaluate its effectiveness. The study uses the Cronbach alpha analysis, factor analyses, and structural equation modeling to assess the research's measurement and structural models. Results: Research results show that 3 critical success factors: "Capacity to develop financial service ideas," "Ability to develop a platform," and "Business capacity" have a positive impact on "Dynamic capabilities." In addition, the study also evaluates the effect of "dynamic capabilities" on the "competitive advantage" of fintech businesses. Conclusion: Theoretically, this result contributes to discovering new, specific factors affecting the dynamic capabilities of fintech businesses. In practice, the research results are empirical evidence of the distribution of competitive advantages of Vietnamese Fintech businesses and their impact on dynamic capabilities.