• 산업경영시스템학회지
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• 제6권9호
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• 디지털융복합연구
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• 제19권5호
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• pp.229-239
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• 2021

본 연구를 위하여 정부의 금융관련 부서의 발표자료와 각 금융기관 및 전자금융 관련 기관의 자료를 광범위하게 분석한 결과, 우리나라의 전자금융 환경에 있어 첫째) 비대면 금융의 확대, 둘째) 금융권의 원격근무, 셋째) 공인인증의 폐지, 넷째) 고도화되는 보이스피싱, 다섯째) 금융산업의 개방과 형태의 다양화, 여섯째) '지갑 없는 사회'의 도래 등의 실제적 변화가 나타나고 있다. 하지만 이상의 문제 외에도 예를 들어, 4차 산업혁명으로 촉발된 전 세계적 변화는 금융보안 분야에도 전파되어, 인공지능 기술/딥러닝 기술/사용자 분석 기술/딥페이크(deepfake) 기술 등과 같은 문제는 특히 대응하기 어려운 위험요소이다. 전자금융은 사회적으로 점점 그 비중이 확대되고 있는 만큼, 전자금융과 그 환경의 문제 및 그로 인한 범죄와 범죄 수사의 분야까지도 꾸준하게 연구되어야 마땅하다.

• 한국비블리아학회지
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• 제14권1호
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• pp.25-44
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• 2003

본 연구는 우리나라 금융기관의 지식정보콘텐츠가 어떻게 생성되고 관리되는지를 실증적 접근으로 현장조사와 그에 대한 분석으로 이루어졌다. 조사대상의 은행에 대한 연구영역은 1)고객, 2)정보자료실, 3)문서관리(기록관리)로 구성되었다. 연구결과 1)고객에 대한 지식정보콘텐츠는 다양하게 제공되고 있으나, 분류체계의 통일성 결여로 체계적인 지식정보관리가 이루어지지 못하고 있다. 이에 대한 해결책을 제시하였다. 2)정보자료실에 대한 인식의 결여로 이용의 문제, 정보콘텐츠 생산과 활용의 문제가 발생하였다. 이에 대한 활성화 방안을 제시하였다. 3)지식정보공유와 관리가 잘 이루어지지 않고 있는 이유는 조직구성원의 지식정보공유의 인식결여와 문서관리와 정보자료실이 별개라는 인식의 결과였다. 이에 대한 활성화방안을 제시하였다.

• 시스템엔지니어링학술지
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• 제15권2호
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• pp.79-86
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• 2019

Among the government-sponsored projects supported by Ministry of SMEs and Startups(MSS), the financial support of the Consulting Research Institutes of our university is scheduled to be ended this year. In this regard, this study is to develop a profit model for R&D center of Consulting Research Institute that can cultivate the financial independence of R&D center of Consulting Research Institutes and foster technology convergence consulting manpower to strengthen the competitiveness of SMEs in preparation for the Fourth Industrial Revolution. The profit model were derived from the current status of consulting industry and similar organizations, the current status of consulting graduate R&D centers, case studies of other universities, and focus group interviews. In order to select three high profit models and commercialize them, BMC (Biz Model Canvas) was used and business feasibility was examined. Therefore, three profit model of R&D center of Consulting Research Institute are: First, SCB (SME's Consulting Business: Total Solution Provider for SMEs through Technology Convergence Consulting), Second, SNB (SME's Network Business: Experts connection in Consulting Graduate School for Solving Problems and Problems of SMEs / Industry Consolidation) And third, SM (Sustainable Management: Financial independence through structural improvement of Consulting Research Institute), and the road-map was established. As an implementation plan, the company intends to seek financial independence by developing a profit model for R&D center of Consulting Research Institutes and by establishing business goals and strategies, manpower operation plan, organization, and investment plan for three years.

• Journal of Information Technology Applications and Management
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• 제21권3호
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• pp.119-133
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• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• Journal of the Korean Data and Information Science Society
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• 제19권3호
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• pp.789-800
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• 2008

Current credit evaluation models based on financial data make use of smoothing estimated default ratios which are transformed from each financial variable. In this work, some problems of the credit evaluation models developed by financial experts are discussed and we propose improved credit evaluation models based on the stepwise variable selection method and Box-Cox transformed data whose distribution is much skewed to the right. After comparing goodness-of-fit tests of these models, the validation of the credit evaluation models using statistical methods such as the stepwise variable selection method and Box-Cox transformation function is explained.

• 디지털융복합연구
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• 제7권2호
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• pp.51-62
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• 2009

Most studies of organizational effectiveness previously done, have measured financial performance such as productivity, efficiency or subjective performance such as a commitment, satisfaction, and turnover intention of employees. However, these measurements have limitations to evaluate a organizational effectiveness in recent knowledge information era because evaluation of organizational effectiveness in knowledge-based society needs measurements in various aspects such as financial, customer, internal business process, and learning and growth. The purpose of this study is to overcome these problems and to introduce an appropriate system for evaluation of organizational effectiveness under knowledge management paradigm. In this paper, we suggest a Balanced Scorecard(BSC) as a new measurement standard of organizational effectiveness in a knowledge information era. The balanced scorecard is designed to help firms that have historically overemphasized short-term financial performance. When measuring organizational effectiveness through Balanced Scorecard(BSC) suggested by Kaplan and Norton[31], it is to present the measurement indices that can cover the limitation of the past evaluation indices of organizational effectiveness.

• 통상정보연구
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• 제9권1호
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• pp.169-186
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• 2007

The purpose of this study analyzes laying stress on Japan example that background of electronic issue of international meritime insurance policy is what, and is marched in some degree present. and this study presented what hereafter subject of electronic insurance plice is. The this paper is to study the current situations of trade financial EDI in Japan and problems in application of marine insurance contracts. The subject of electronic marine policy issue is as following in trade financing EDI. (1) application of electronic document in claim demand. (2) standardization of various documents and insurance plice data. (3) insurance compensation document that become Jeonjahwa in insurance accident settlement. (4) maritime Insurance policy agreement's establishment. (5) when is monopolized to third party, realization of electronic maritime insurance policy offer.

• 재무관리연구
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• 제1권1호
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• pp.133-149
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• 1985

The theory of option pricing has undergone rapid advances in recent years. Simultaneously, organized option markets have developed in the United States and Europe. The closed form solution for pricing options has only recently been developed, but its potential for application to problems in finance is tremendous. Almost all financial assets are really contingent claims. Especially, Black and Scholes(1973) suggest that the equity in a levered firm can be thought of as a call option. When shareholders issue bonds, it is equivalent to selling the assets of the firm to the bond holders in return for cash (the proceeds of the bond issues) and a call option. This paper takes the insight provided by Black and Scholes and shows how it may be applied to many of the traditional issues in corporate finance such as dividend policy, acquisitions and divestitures and capital structure. In this paper a combined capital asset pricing model (CAPM) and option pricing model (OPM) is considered and then applied to the derivation of equity value and its systematic risk. Essentially, this paper is an attempt to gain a clearer focus theoretically on the question of corporate stock risk and how the OPM adds to its understanding.

• 산업경영시스템학회지
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• 제35권3호
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• pp.24-31
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• 2012

Priority rules or sequencing heuristics conventionally used to determine resource allocation is to maximize the earned value on time and cost. This study provides a effective strategy-oriented approach for the program resource management problem with limited same resource, which systematically connects individual project objectives to the overall organizational goal, by introducing financial values as well as priority rules in a broader context. It deals with the resource allocation problem as the decision making problem in the strategic management paradigm to meet business objective and solves it using the analytic hierarchy process, and explains the method of application and usefulness through some simulation cases.