• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• Korean Journal of Child Education & Care
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• v.18 no.2
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• pp.129-145
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• 2018

The main subjects of this study is to study the qualification and in-service education policies of the child care center staff and to suggest a desirable direction of policy. The main subjects of this study are child care staff policies and related laws. The results of this study shows that the philosophy, developmental psychology and some social backgrounds are the stantards required when designating the child care curriculum and essential subjects for attaining class 2 childcare teacher certificates. This study arises the needs of adjustment of the fields of the childcare curriculum contents, change between mandatory and elective subjects, and renewal of the subject title. The standards for competency in provision of childcare services of National Competency Standard(NCS) has to be considered in the adjustment process. The integrated teacher's certificate for teachers training system is needed in the reserve integration process. The systematization of the data and operating system is needed to manage the target of education efficiently, in order to develop childcare center staff's strengthening ability and professionalism. For in-service education, the diversification of the main body of operation, a periodical monitoring of the content, administrative and financial support are needed. Voluntary participation of in-service education, and the childcare center staffs professional development policy making supported by the government and parents is needed.

• Journal of Korean Home Economics Education Association
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• v.28 no.4
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• pp.139-158
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• 2016

The purpose of this study was to explore the effects of career experiential learning and parental support on career maturity of high school students. The number of subjects for this study was 290 high school students. The results are as follows. First, the effects of attitude in career maturity were higher for students with communication, field trip and visiting, and field experience in career experiential learning. However, career planning did not have any correlation with field experience types of attitude in career maturity. The effect of competency in career maturity was positively correlated with student experience with theory, communication, and field trip and visiting in career experiential learning. Second, parental support showed a significant positive correlation with all factors of career maturity. Third, results identify career maturity impacts on career experiential learning. The types of communication as well as field trip and visiting significantly affected all components of career maturity. The type of theory was a factor affecting competency. In addition, the results reveal the impact of parental support on the career maturity. Emotional support had a significant influence on all factors for career maturity, except for career exploration. Informative support was found to have a significant influence on career planning, career independency and career exploration. Financial support had a significant influence on occupational attitude, career independency and career exploration.

• The Journal of Information Systems
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• v.27 no.1
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• pp.171-191
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• 2018

Purpose Corporate technology leakage is not only monetary loss, but also has a negative impact on the corporate image and further deteriorates sustainable growth. In particular, since SMEs are highly dependent on core technologies compared to large corporations, loss of technology leakage threatens corporate survival. Therefore, it is important for SMEs to "prevent and protect technology leakage". With the recent development of data analysis technology and the opening of public data, it has become possible to discover and proactively detect companies with a high probability of technology leakage based on actual company data. In this study, we try to construct profiles of enterprises with and without technology leakage experience through profiling analysis using data mining techniques. Furthermore, based on this, we propose a classification model that distinguishes companies that are likely to leak technology. Design/methodology/approach This study tries to develop the empirical model for prevention and protection of technology leakage through profiling method which analyzes each SME from the viewpoint of individual. Based on the previous research, we tried to classify many characteristics of SMEs into six categories and to identify the factors influencing the technology leakage of SMEs from the enterprise point of view. Specifically, we divided the 29 SME characteristics into the following six categories: 'firm characteristics', 'organizational characteristics', 'technical characteristics', 'relational characteristics', 'financial characteristics', and 'enterprise core competencies'. Each characteristic was extracted from the questionnaire data of 'Survey of Small and Medium Enterprises Technology' carried out annually by the Government of the Republic of Korea. Since the number of SMEs with experience of technology leakage in questionnaire data was significantly smaller than the other, we made a 1: 1 correspondence with each sample through mixed sampling. We conducted profiling of companies with and without technology leakage experience using decision-tree technique for research data, and derived meaningful variables that can distinguish the two. Then, empirical model for prevention and protection of technology leakage was developed through discriminant analysis and logistic regression analysis. Findings Profiling analysis shows that technology novelty, enterprise technology group, number of intellectual property registrations, product life cycle, technology development infrastructure level(absence of dedicated organization), enterprise core competency(design) and enterprise core competency(process design) help us find SME's technology leakage. We developed the two empirical model for prevention and protection of technology leakage in SMEs using discriminant analysis and logistic regression analysis, and each hit ratio is 65%(discriminant analysis) and 67%(logistic regression analysis).

• Journal of Distribution Science
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• v.12 no.6
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• pp.81-88
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• 2014

Purpose - Entrepreneurship promotion is emerging as an important economic growth agenda. However, in Korea, entrepreneurship has weakened because of the collapse of the venture bubbles of the 2000s and the global economic recession in 2008, which have induced the business community to choose stability over risk. The Korean government has been implementing several support projects to inspire and promote youth entrepreneurship through various means including financial assistance; however, the perpetuation rate of young entrepreneurship is still low as compared to advanced economies such as the US and EU. This case study focuses on the Youth Start-Up Business Support Program of the Small & Medium Business Corporation, and explores practical alternatives. Further, it aims to suggest managerial factors and a conceptual model for change management factors affecting the business performance creation of a startup company, based on the Small and medium Business Corporation's young venture startup fund. Research design, data, and methodology - Many studies examine the current progress and issues of startup firms, for example, a lack of systematic cultivation of entrepreneurship and startup business training, lack of commercialization funding for youth startup businesses, lack of mentoring, and inadequate infrastructure. From prior research, we address four factors, namely, personal managerial capabilities, innovative business model, sufficient cash flow, and social network, affecting startup companies' business performance. This study involved a sample survey of 200 young entrepreneurs to investigate casual relations between the four factors and business performance. A regression analysis was used to verify the hypotheses. Results - First, in relation to differences in the founder's personal characteristics, age, sales amount, and number of employees significantly impact business performance. Second, regarding the causal relation between the four factors for creating business performance, an innovative business model and social networking have supported the hypotheses, revealing that the more that a start-up founder has an innovative business model and social networking, the more the start-up firms are likely to have better performance (e.g., sales volume, employment, ROE, ROI, etc.). Although the founder's competency and sufficient cash flow have no significant relationship with business performance, the mean value was higher performance for high founder's competency and sufficient cash flow. Conclusions - This study provides basic data on policy support strategies of the Small and Medium Business Corporation, to help young entrepreneurs achieve their start-up business goals. It shows that young entrepreneurship startup firms should strive to explore ideas to satisfy customers' needs, and that changes in customer value and the continuous innovation of business model differentiation are required to actively respond to change management. Moreover, at the infant startup stage, they should activate social network programs to share information, thereby offsetting resource scarcity and managing business risk. Further, the establishment of a long-term vision and the implementation of training programs in related specific fields should be supported to strengthen founders' personal capabilities.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.4
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• pp.133-142
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• 2019

The purpose of this study was to verify whether the entrepreneurial capacity indicator utilized by the pre - founder can predict the start-up's performances in advance. The questionnaire for this study was measured at a single point in food, clothing, cosmetics, and coffee industries, which account for more than 50% of self-employment in korean economy. A total of 1,600 questionnaires were distributed and retrieved. And the final results were obtained through regression analysis. The empirical results show that the entrepreneurial capability index was related to the entrepreneurial performances. In particular, job satisfaction was found to be significant, but some significant results were found in the detailed indicators of financial aspect, and the significance was confirmed in terms of the necessity of further research among the entrepreneurial competency indicators composed of single indicators. From the policy point of view, it was suggested that entrepreneurial capability index can be a good tool to increase the entrepreneurial performance of the entrepreneur. In particular, it was confirmed that personal characteristics, entrepreneurial knowledge, entrepreneurial execution capacity, and external environment items were closely related to job satisfaction among measured competency indicators. Self-employed businesses, such as cosmetics and food, ware based on their own know-how and technology, and therefore, they were more likely to be influenced by their ability to run and business environment than others.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1998.10a
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• pp.114-117
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• 1998

Failure to link business or operations strategy with the activities of operations is a critical problem in strategy implementation process. This problem comes from malfunction of a coordination and control mechanism to support the strategic direction by effective communication throughout the firm. A performance measurement and evaluation system (PMES) is thought as a core mechanism to monitor, direct. and induce desirable activities. We have developed a new strategic PMES (SPMES) that can effectively support the manufacturing strategy by utilizing customized performance measures. They are selected from a pool of four distinct but closely related sets of performance measures; financial, market, internal competency, and performance driver. In this paper, we briefly review the structure of the SPMES and explain the change process of PMES into SPMES in manufacturing business units. First we analyze the business environment and manufacturing strategy to identify short- and long-term issues facing the management. Next step is scrutinizing the objectives and activities of every function and process in the business unit. Using the information obtained, we can diagnose the gaps between currently effective PMES and desirable SPMES supporting the strategies. Once the problems in existing system are identified, we reconfigure the existing and new measures to establish a SPMES through a series of analyses, discussions and workshops. In organizing the selected measures in the new system, we use AHP method to reflect the relative importance of the measures in a specific business. Finally, modification or development of information system to support the SPMES wraps up the development process, and implementation begins. We explain the entire process using two cases to clarify the real meanings and the difficulties of PMES change process.

• The Mathematical Education
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• v.58 no.4
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• pp.507-518
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• 2019

The OECD launched the Education 2030 project to develop a learning framework and to conduct the international comparative study on curriculum. As a part of the OECD international curriculum analysis, Korea Institute for Curriculum and Evaluation(KICE) conducted a main study of Curriculum Content Mapping (hereafter, CCM) in the 7 learning areas/subject areas such as national languages, mathematics, humanities/social sciences, natural science, physical education/health, arts, and technologies. The CCM study aimed to identify how the competencies on CCM framework were reflected in the Korea curriculum. For this purpose, KICE identified the competencies on CCM framework, revised the coding framework, and undertook the mapping process. In this study, we gathered the CCM data as an evidence of how competencies on CCM framework were embedded in the 2015 revised mathematics curriculum. For this purpose, experts in mathematics education undertook the mapping process, we summarized the results of CCM main study in mathematics. As the results, numeracy, critical thinking, problem solving, anticipation, action, reflection were perfectly embedded in the 2015 revised mathematics curriculum. the competencies on CCM framework were embedded in the 2015 revised mathematics curriculum, and but literacy, physical/health literacy, trust, learning to learn, reconciling tension and dilemmas, literacy for sustainable development, financial literacy, and entrepreneurship/enterprising were not clearly related to mathematics curriculum. The mapping results should help the Korea Ministry of Education and KICE for preparing the future curriculum revision and development.

• Information Systems Review
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• v.11 no.2
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• pp.169-182
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• 2009

Due to natural oligopolistic industry characteristics and huge influences on national and home economy, Telco Industry is regarded as a regulated industry. Thus, telco companies, including CATV, prepare not only management accounting reports for internal use but also regulatory accounting reports to be submitted to the regulatory agency. For telco companies, smooth integration of these financial, managerial and regulatory reporting requirements with legacies such as billing system, network operating systems is important to achieve operational efficiency and overall competency. This research studies telco ERP cost module implementation in order to provide theoretical and practical guidance for integrated information system. Especially, case analysis focuses on cost reduction and network costing implementation that involves Building Block Costing methodologies.

• Journal of the Korea Society of Computer and Information
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• v.20 no.5
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• pp.91-98
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• 2015

In this paper, we introduce PMS's main function and main effect which implemented medium and large scale software development project site, and we propose importance and improvement nacessity of PMS implementation. PMS's main functions are developed based on best practices which CMMI model and PMBOK. Also, each PMS has specialized unique function according to it's target industry area or related I.T solutions which has infra dependency. The effectiveness of PMS implementation on project site is seperated two types, one is qualitative effect, the other quantitative effect. Representative qualitative effects are improvement of enterprise's image and competency. Also representative quantitative effect is reduction of project management cost as a financial effect. As far as project size is increase, PMS's needs and necessariness will be increase, so we need to improve PMS;s function according to project management's global trend and software customer's requisition.