• 한국산업융합학회 논문집
• /
• 제25권3호
• /
• pp.467-476
• /
• 2022

The Bank of Korea raised the benchmark interest rate by a quarter percentage point to 1.75 percent per year, and analysts predict that South Korea's policy rate will reach 2.00 percent by the end of calendar year 2022. Furthermore, because market volatility has been significantly increased by a variety of factors, including rising rates, inflation, and market volatility, many investors have struggled to meet their financial objectives or deliver returns. Banks and financial institutions are attempting to provide Robo-Advisors to manage client portfolios without human intervention in this situation. In this regard, determining the best hyper-parameter combination is becoming increasingly important. This study compares some activation functions of the Deep Deterministic Policy Gradient(DDPG) and Twin-delayed Deep Deterministic Policy Gradient (TD3) Algorithms to choose a sequence of actions that maximizes long-term reward. The DDPG and TD3 outperformed its benchmark index, according to the results. One reason for this is that we need to understand the action probabilities in order to choose an action and receive a reward, which we then compare to the state value to determine an advantage. As interest in machine learning has grown and research into deep reinforcement learning has become more active, finding an optimal hyper-parameter combination for DDPG and TD3 has become increasingly important.

• 한국조리학회지
• /
• 제19권3호
• /
• pp.291-304
• /
• 2013

본 연구는 호텔산업에서 종업원이 차지하는 중요성에 기초하여, 기업의 제안된 직원가치(EVP: Employee Value Proposition)와 직무순환의 중요도가 주관적 경력성공에 미치는 영향을 분석하였다. 본 연구의 설문조사는 서울 지역 특 1, 2급 호텔에 근무하는 종업원을 대상으로 편의표본추출을 하였고, 유효표본 379명의 자료가 실증분석에 사용되었다. 요인분석결과, EVP의 요인으로 '성장개발,' '상호신뢰,' '근무환경,' '역량인정' '급여와 보상' 등 5개 요인이, 직무순환의 요인으로 '개인의 발전과 효용성,' '운영절차,' '경력관리' 등 3개 요인이 각각 도출되었다. EVP와 주관적 경력성공에 대한 가설검증 결과 EVP의 5개 요인 중 '급여와 보상'을 제외한 모든 요인이 주관적 경력성공에 영향을 미치는 것으로 나타났다. 또한 EVP가 직무순환에 미치는 영향을 조사한 결과도 '급여와 보상'을 제외한 EVP의 요인이 주관적 경력성공에 유의한 영향을 미치는 것으로 나타났다. 마지막으로, 직무순환이 주관적 경력성공에 미치는 영향을 파악한 결과, 직무순환의 하위 요소인 '개인의 발전과 효용성', '운영절차', '경력관리' 모두 주관적 경력 성공에 영향을 미치는 것으로 나타났다. 이러한 연구결과는 주관적 경력성공 및 직무순환의 인식에 있어 종업원들은 금전적인 보상 보다는 비금전적 보상에 의해 영향을 받는다는 것을 의미한다. 연구결과를 바탕으로 연구결과가 갖는 학문적, 실무적 시사점(예, 조직문화의 창출)이 결론 부분에 제시되었다.

• 유통과학연구
• /
• 제14권7호
• /
• pp.71-81
• /
• 2016

Purpose - Because creativity, which is an intangible resource embedded within the company, can offer a competitive advantage, most companies have an interest in promoting creativity among their employees and division(e.g., marketing organization). Creativity renders a sustainable competitive advantage to a firm because it is a strategic resource that is valuable, flexible, rare, and imperfectly imitable or substitutable. Although most companies broadly recognize the importance of creativity, the methods for developing creativity remain elusive. Therefore, the present study investigates how to structure incentives to motivate employees to be more creative and how to develop tools to facilitate creativity. In detail, the present study aimed to examine the relationship between the regulatory focus of marketing organizations(e.g., promotion focus vs prevention focus) and creativity of marketing organizations. In addition, the present study set out to examine the moderating role of interaction of financial reward and creative training in addition to investigating the direct relationship between creativity and regulatory focus in New Product Development(NPD) context. Research design, data, and methodology - The data used to test the hypotheses are drawn from a survey of full time NPD project members(including project manager, designer, engineer, and marketer). The present study utilized data obtained mainly from a database compiled by the Korea Investors Service-Financial Analysis System which provides comprehensive corporate and financial information on firms listed on the Korea Stock Exchange. A study population comprising 1,000 South Korean firms was obtained from this database. We selected 864 firms from the database, and the firms have experiences of new product development project. We collected a total of 162 responses, for a 18.8% response rate. After we excluded 14 questionnaire because of incomplete responses, a total of 148 questionnaire remained(final response rate: 17.1%). Working with a sample of 148 responses in South Korea, hierarchical moderated regression is employed to test research hypotheses(

The relationship between promotion focus and creativity of marketing organization,

The relationship between prevention focus and creativity of marketing organization,

The moderating effect of joint influences(interaction between financial rewards and creativity training) on the relationship between promotion focus creativity of marketing organization,

The moderating effect of joint influences(interaction between financial rewards and creativity training) on the relationship between prevention focus creativity of marketing organization). SPSS 18.0 and AMOS software were used in the data analysis. Results - The empirical study confirmed that promotion focus of marketing organization is positively related to creativity of marketing organization. Also, prevention focus of marketing organization is positively affected to creativity of marketing organization. In addition, the interaction between financial rewards and creativity training moderated the relationship between regularity focus(e.g.), promotion focus vs prevention focus) and creativity of marketing organization. These results suggest that managers can improve the performances of their creative efforts by providing the use of financial rewards and creativity training in combination. Conclusion - Based on results of this study that examine the effects of regulatory focused creative efforts on creativity of marketing organization, promotion focus is helpful with marketing organizations to enhance their service innovation and performance. Prevention focused organization should allow monetary rewards and creativity training to increase their creativity for innovation of new products.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권4호
• /
• pp.275-286
• /
• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• 한국콘텐츠학회논문지
• /
• 제9권12호
• /
• pp.314-321
• /
• 2009

본 연구는 경찰공무원들의 조직환경 및 직무특성, 보상유형 등의 제반요인들이 직무만족에 어떠한 영향을 미치는가에 관한 실증적 연구이다. 특히 우리나라 경찰의 지배적인 조직문화의 유형은 무엇이고 어떠한 보상유형이 경찰조직 및 경찰관개인의 직무만족에 어떠한 영향을 미치고 있는가를 파악하려는 데 그 목적이 있다. 경찰공무원의 직무만족 영향요인에 관해 실증적 연구를 수행한 결과로 첫째, 직무흥미, 사회인정, 조직응집, 경제적 보상에 대한 인식이 높을수록 직무만족도는 높아지는 경향을 보였고, 근무환경에 대한 인식이 높아질수록 직무만족도는 낮아지는 경향을 보이는 것으로 나타났고, 둘째, 직무만족 영향요인 중 직무흥미, 사회인정, 조직응집, 경제적 보상에 대한 인식이 높아질수록 직무만족도는 높아지는 경향이 있으며, 근무환경에 대한 인식은 직무만족도에 아무런 영향을 주지 못하는 것으로 나타났다. 본 연구결과를 바탕으로 경찰의 조직과 인사정책에 관한 정책적 제언의 함의점을 도출해 보면, 경찰공무원의 직무만족의 향상을 위해서는 사회적 보상과 경제적 보상에 대한 대책이 보다 강화되어야 할 것으로 보인다. 특히 사회적 보상요인의 각 요인인 직무흥미, 사회안정, 조직응집, 근무환경, 경제적 보상 등에 대한 대책이 필요하며, 경제적 보상요인 중 승진 및 징계 등에 관한 공정한 인사정책의 시행이 필요할 것이다.

• International Journal of Advanced Culture Technology
• /
• 제10권3호
• /
• pp.18-24
• /
• 2022

This study attempts to provide basic data for the development of manpower maintenance programs by checking the degree of job stress and emotional burnout for nurses working in a university hospital and identifying factors affecting emotional burnout. Data were obtained through a structured questionnaire survey conducted on 187 nurses. The average score for job stress of nurses was 2.50 (range 1 to 4) and emotional burnout was 3.29 (range 1 to 5). The factors affecting emotional burnout were occupational climate, job demand, job insecurity, and lack of reward, which accounted for 44% of explanatory power. In order to reduce the emotional burnout of nurses, the management of medical institutions needs administrative and financial support. Further, it is necessary to improve the organizational culture regarding job assignment through job analysis, employment security, and a performance-based reward system.

• Asia Marketing Journal
• /
• 제16권1호
• /
• pp.13-20
• /
• 2014

Despite heightened interest in and increased urgency surrounding the adoption of green business initiatives, firms seem to suffer from a limited understanding of the prerequisites and profit potentials of green strategies. Our proposed theoretical model suggests that green purchasing asa unique firmcapability must be built on internal organizational characteristics (i.e., top management commitment to environmental management, inter-functional coordination, and performance evaluation and reward systems), and that it eventually helps a firm obtain positive financial performance. We offer some research propositions about potential causal relationships among key constructs that can be empirically tested in future research. We conclude the current study with implications for both managers and researchers.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권3호
• /
• pp.389-397
• /
• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• 한국정보컨버전스학회논문지
• /
• 제7권1호
• /
• pp.25-46
• /
• 2014

본 연구에서는 금융기관에서 발생하는 금융사고의 발생현황 및 발생원인을 살펴보고, 국내 및 외국의 금융사고 사례, 현재시점에서 금융사고 예방을 위한 활동에 대하여 살펴보고 앞으로 금융기관들이 금융사고에 어떻게 대처해 나아가야할지에 대한 방안을 제시하였다. 이 방안을 제시하면서 금융사고 발생 전 예방활동, 금융기관 정상영업 중 예방활동, 금융사고 후 활동으로 나누어 제시하였다. 그 내용은 다음과 같다. 1. 금융사고 발생 전 예방활동을 강화해야 한다. 이를 위해서는 첫째, 지속적인 내부통제를 위한 강화가 필요하다. 둘째, 금융사고의 개연성을 미리 차단할 수 있는 직원 윤리교육과 내부 제보자에 대한 포상제도가 확대 운영되어야 한다. 셋째, 금융사고 피해금액을 보전하기 위한 종합보험에 가입하여야 한다. 2. 금융기관 정상영업 기간 중 예방활동을 강화해야 한다. 이를 위해서는 첫째, 거래고객에 대한 본인인증 제도를 도입 운영하여야 한다. 둘째, 일 거래/주 거래/월 거래 등에 대한 대사 및 감시기구 확대 운영하여야 한다. 셋째, 금융사고 예방 등을 위한 대고객 문자통보서비스를 확대 운영하여야 한다. 넷째, 금융사고 정보고시제도를 확대하여 운영하여야 한다. 3. 금융사고 후 활동을 강화해야 한다. 첫째, 경영진에 대한 책임 부과 등을 통한 사고예방 인식을 제고 시켜야 한다. 둘째, 금융사고자에 대한 형사고발 등 제재를 강화하여야 한다. 셋째, 금융사고 금액은 반드시 전액을 환수할 수 있는 법 제도적인 장치와 결의가 있어야 한다.

• 한국융합학회논문지
• /
• 제6권5호
• /
• pp.303-314
• /
• 2015

본 연구는 중 소 섬유제조기업을 중심으로 전략실행과 MCS의 활용에 따른 기업성과와의 관계를 살펴보고자 한다. 특히 본 연구의 차별성이라고 할 수 있는 관리회계담당자 역할의 영향력을 분석하는데 목적이 있다. 연구 모형을 검증하기 위하여 한국의 중 소 섬유제조기업을 대상으로 255개의 설문지를 최종 표본으로 하여 구조방정식모형을 활용하였으며, 이를 위해 AMOS ver 18.0을 사용하였다. 연구결과 원가리더십전략과 차별화전략은 MCS 이용에 긍정적 영향을 미치고 기업성과에 직접적인 영향을 미치지 못하였다. MCS 이용은 기업의 비재무적성과에 긍정적인 영향을 미친다. 차별화전략은 MCS의 이용을 매개로 기업성과에 긍정적 영향을 미치고 원가리더십전략은 기업성과에 영향을 미치는 과정에서 MCS의 이용의 매개효과는 없다. 기업전략, 경영통제시스템의 이용, 기업성과간에 관리회계담당자의 역할수준이 조절변수로서의 효과가 있다.