• 제목/요약/키워드: Design Governance

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기업 전사 자료 설계에서 역정규화 중심 데이터 모델링의 부작용 (Negative Side Effects of Denormalization-Oriented Data Modeling in Enterprise-Wide Database Design)

  • 이혜경
    • 전자공학회논문지CI
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    • 제43권6호
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    • pp.17-25
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    • 2006
  • 전산화 대상 규모가 확대되면서 새로운 방식의 데이터 모델링 방법론이 필요하게 됨에 따라 자료 설계라는 것에 최근 들어 1980년대 초반 못지 않게 이른 바 데이터 거버넌스 혹은 데이터 질 등의 화두의 모습으로 큰 관심이 재연되고 있다. 그러나 데이터 모델링에 대한 확고한 견해를 가지고 있지 못하기 때문에 막상 데이터베이스 설계를 실무적으로 소화해 내기에는 적지 않은 어려움을 겪게 된다 본 논문에서는 업무의 요구 형성/분석 단계부터 데이터베이스 구현까지 최종 단계까지를 체계적인 방법론을 통해 정보시스템의 데이터 모델을 창출하는 정규화 중시의NS방법론을 적용한 설계방법과 기존의 관행에 의해 역정규화를 어쩔 도리 없이 용인하고 마는 정보공학(Information Engineering, 약칭 IE)방법론 기반의 설계방법과 비교한다. 동일한 업무를 대상으로 설계된 데이터 설계 산출물을 기준으로 각종 측면에서 비교해 봄으로써 정규화 중시 기반의 체계적 방법론이 기업의 정보시스템의 성능 향상에 어느 정도 기여하는지를 정량 파악하였다. 비교 실험 결과, 개체 설정의 타당성, 설계의 균형성 지표인 사각고리형 경로 유무, 그리고 속성중복률 면에서 모두 NS방법론적 설계가 우수하였다.

정보보안 인력양성을 위한 탐색적 연구: 정부, 기업, 학계, 인력 관점 기반 (An Exploratory Study on Development of Information Security Manpower)

  • 서경진;최지은;김희웅
    • 한국정보시스템학회지:정보시스템연구
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    • 제24권2호
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    • pp.73-96
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    • 2015
  • Purpose Information security industry is rapidly growing, but has been confronted with many challenges in a business environment. One of them is the imbalance between supply and demand of information security manpower, which has caused an insecure market situation. Therefore, this study has derived factors of promoting and hindering information security manpower from governance, academics, corporations, and workforce perspectives, and has analyzed a sequence of cause and effect of each factor. Design/methodology/approach This study is an exploratory research based on the interviews. The causal loop diagram (CLD) was developed to deduce key issues and propose alternatives. Findings The result of this study is expected to help the development of information security manpower in Korea, by minimizing the potential negative effects as well as maximizing the positive effects. This study found out the dynamic causes and effects of the security manpower system in each stakeholder's perspective. The cause-and-effect relationships between the stakeholders will be able to contribute to solve the imbalance of supply and demand in security manpower system.

A Systematic Literature Review of the Environmental Upgrading in Global Value Chains and Future Research Agenda

  • Khattak, Amira;Pinto, Luisa
    • 유통과학연구
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    • 제16권11호
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    • pp.11-19
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    • 2018
  • Purpose - The purpose of this study is to provide a systematic literature review related to environmental upgrading in Global Value Chains (GVCs) and suggest possible future research agendas in advancing environmental upgrading and ultimately GVC boundaries. Research design, data, and methodology - The academic databases such as Science Direct, EBSCO, ProQuest and Google Scholar were explored using a structured keywords searches to identify relevant research in the environmental upgrading area in GVCs. Only relevant papers were selected after reading the abstracts, and analyzed using qualitative content analysis. Results - Overall analysis of the literature review suggests two critical developments in the field of environmental upgrading. The first and foremost major development is an enhanced understanding of environmental upgrading as a concept and phenomenon. The second significant development is that environmental upgrading has been empirically proven to be fundamentally based on relationships and power structures within GVCs. Conclusions - Environmental upgrading in GVCs has been studied individually and not in relation to financial outcomes and social upgrading. Hence, the relationship of environmental upgrading with financial outcomes and social upgrading needs to be investigated. Furthermore, the impact of the interaction of varying institutional structures on environmental upgrading is worthy of future study.

How Does Corporate Social Responsibility Affect Asymmetric Information: Evidence from Korean Retail Industry

  • Kim, Sang-Su;Lee, Jeong-Hwan
    • 유통과학연구
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    • 제17권2호
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    • pp.5-11
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    • 2019
  • Purpose - This paper examines how corporate social responsibility of the Korean retail industry affects the degree of asymmetric information. Recent theories predict that a firm's active engagement in socially responsible activities lowers the degree of asymmetric information of the firm. Research design, data, and methodology - This paper uses the sum of environmental and social scores (ES), published by the Korean Corporate Governance Service in order to proxy the degree of socially responsible management practices of Korean retail firms. This paper uses the ordinary least square method to investigate the above predictions. The publicly traded Korea retail firms listed in the Korean Exchange are analyzed from 2011 to 2016. To measure the degree of asymmetric information, this paper adopts the analyst dispersion and price impact measures. Results - This paper shows that the ES score has significantly positive relationships with these two measures of information asymmetry. The environmental score seems to increase the analyst dispersion measure and the social score appears to raise the price impact measure mores significantly. Conclusions - The results do not support the prior theory expecting a negative relationship between corporate social responsibility and the degree of asymmetric information. Environmental and social scores are found to affect the measures of information asymmetry differently.

Corporate Social Responsibility and Financial Reporting Quality: Evidence from Korean Retail Industry

  • KIM, Sang-Su;LEE, Jeong-Hwan
    • 유통과학연구
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    • 제17권6호
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    • pp.33-42
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    • 2019
  • Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

이사회 독립성과 이사회 관여: 정보 제공 및 공유를 중심으로 (Examination of Board Independence and Board Involvement: The Role of Information Provision and Sharing)

  • 윤현중
    • 지식경영연구
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    • 제17권4호
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    • pp.105-127
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    • 2016
  • There is a growing awareness about the role of the board of directors in decision making, which is crucial to vitalize board activities in Korean firms. Given the academic and social needs, the current study is designed to identify the relationship between board independence and the board involvement of directors, highlighting the important aspects of information provision from diverse channels and information sharing among external directors. In this study, I include not only traditional variables to address the structural independence of the board but also the information provision and information sharing variables to explain how external directors, on average, are involved in board decisions. The research results from 136 Korean business samples show positive relationships between board independence and board involvement, but the influence of information provision and sharing proves to be significant in increasing the level of the board involvement of external directors. These findings suggest that active communication and information sharing among external directors, as well as an independent structural design for the board of directors, are important factors to improve the level of board involvement. Based on these results, the current paper provides theoretical and practical implications for corporate governance and knowledge management. Future research directions and limitations are also discussed.

Controlling Mikania micrantha HBK: How effective manual cutting is?

  • Rai, Rajesh Kumar;Sandilya, Madan;Subedi, Rajan
    • Journal of Ecology and Environment
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    • 제35권3호
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    • pp.235-242
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    • 2012
  • Mikania micrantha, a neo-tropical vine, is spreading rapidly in the tropical part of Nepal and is now threatening the rural ecosystem including biodiversity and rural livelihoods. However, no attempt has been made to control the spread of M. micrantha. As a result, the vines are spreading freely and rapidly. After a thorough literature review and assessment of forest management practices, we proposed a manual cutting method, as it suits the Nepalese situation for several reasons: required labor is readily available, as local communities are managing forest patches, and the method does not have any potential adverse effects on non-target native species. Experimental plots were laid out in August 2011 to examine the effectiveness of manual cutting. Two different site types based on canopy coverage were selected and divided into three blocks based on cutting strategy. Four treatments were assigned across the experimental plots following a complete block design. We harvested above-ground biomass according to the assigned treatment. The results suggested that there should be at least two consecutive cuttings within a 3-week interval before flowering, and that three consecutive cuttings resulted in 91% mortality of the vines. In addition, cutting promoted regeneration of native plant species. Employing regular cutting operations can modify understory shade enhancing regeneration of native species, which is a desirable condition to constrain proliferation of M. micrantha. Periodic cuttings reduced the competitiveness of M. micrantha regardless of canopy openness, but native ground cover should be retained.

The Effects of Financial Constraints on Investments in Korean Stock Market

  • KANG, Shinae
    • 동아시아경상학회지
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    • 제7권4호
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    • pp.41-49
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    • 2019
  • Purpose - This paper empirically investigates what factors contribute to corporate investments under financial constraint condition in the Korean stock market. In the paper, tangible assets' growth rate and fixed assets' growth rate were employed as investment performance and total assets were also used for comparison purpose. Research design and methodology - Samples are constructed by manufacturing firms listed on the stock market of Korea as well as those who settle accounts in December from 2001 to 2018. Financial institutions are excluded from the sample as their accounting procedures, governance and regulations differ. This study adopted a fixed panel regression model to assess the sample construction including yearly and cross-sectional data. Results - This results support the literatures that major shareholders showed positive significance to investment in financially unconstrained firms and no significance to investment in financially constrained firms. ROA showed positive significance to investment in financially unconstrained and constrained firms, whereas firm size showed negative significance to investment in financially unconstrained and constrained firms. Debt showed no positive significance to investment in financially unconstrained firms and negative significance to investment in financially constrained firms. Conclusions - This paper documented evidence that ROA and firm size are important factors to investment irrespective of firms' financial constraints. And this paper also supports that major shareholders give positive impact to investments in financially unconstrained firms. This means that financial constraints itself rule corporate' investment decision in financially constrained firms.

A Comparison and Evaluation of New Regulation on People Credit Funds Rating in Vietnam

  • Dang, Thu Thuy
    • Asian Journal of Business Environment
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    • 제8권1호
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    • pp.23-29
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    • 2018
  • Purpose - The purpose of this research is to make a comparative assessment of People Credit Funds (PCFs) ranking in Vietnam between the Circular No. 42/2016/TT-NHNN dated December 20, 2016 with the Decision No. 14/2007/QD-NHNN dated 09/4/2007 issued by the Governor of the State Bank. Research design, data, and methodology - This study is mainly based on the Circular No. 42/2016/TT-NHNN dated December 20, 2016 and the Decision No. 14/2007/QD-NHNN dated 09/4/2007 issued by the Governor of the State Bank on PCFs ranking. Results - The study paper has shown positive changes in PCFs ranking in Vietnam in accordance with the Circular No. 42/2016/TT-NHNN, such as increasing Capital Adequacy Ratio (CAR), maintaining CAR, improving assets quality, developing indicators of governance, management and control capability. These changes have implications for the development and efficient performance of PCFs in Vietnam. Conclusions - The classification and evaluation of PCFs will contribute to its healthy development. These finding support PCFs to understand more about rating methodology, significance of rating system and the importance of improving their rating. PCFs in Vietnam desire to develop their business effectively, they need to understand exactly and comply fully with regulations related to their field of operations.

An Empirical Study on the Vendor's Opportunism in the Collaboration between Buyer and Vendor

  • Hwang, Sunil;Suh, Eung-Kyo
    • 산경연구논집
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    • 제8권5호
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    • pp.53-63
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    • 2017
  • Purpose - The main feature of this study is understanding of the vendor's opportunism on the collaboration context between buyer and vendor from the buyer's viewpoint with resource dependence theory. A number of studies on opportunism have focused on opportunistic definitions and its theoretical studies. Other researches emphasize the importance of governance in ways that reduce opportunism. We think that this research could be filled with the lack of previous studies. Research design, data, and methodology - In order to accomplish research purpose, four hypotheses have been established based on the framework of resource dependence theory and previous studies. And we have used 599 survey data jointly collected by Korea Productivity Center and the Ministry of Trade, Industry and Energy. To verify these hypothesis, we have conducted multiple regression analysis with SPSS 23.0. Results - The vendor 's opportunism decreases as mutual trust with buyer becomes higher. However, as the degree of dependence of buyers on vendor resources increases, vendor's opportunism increases. And monitoring vendor's capacity has a moderating effect with buyer resource dependency to vendor's opportunism. Conclusions - This study suggest there are two options to decrease vendor's opportunism. Increasing mutual trust or decrease dependence on vendor's resources. Also, monitoring suppler's capacity could be effective when vendor's resource dependence is high.