• Proceedings of the Korea Contents Association Conference
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• 2008.05a
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• pp.805-809
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• 2008

Although smaller enterprises connected with our country's most manufacturing industry want to construct information administration system in the company, they are not constructing information administration system actually because problem of financial difficult and money is hard. Also, because there is no person in charge of computing in the company, they are feeling constraint if is going to do to informationize company's information where and how. Therefore, in this paper, we make information construction strategy plan to construct the information administration system of ${\circ}{\circ}$ smaller enterprise, estimate information level through operation of constructed information administration system actually.

• Journal of Korea Multimedia Society
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• v.18 no.11
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• pp.1408-1418
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• 2015

As the CEO`s of game companies should be ready for the rapid change of technical environment of game industry, highly skilled employees and the social capital become very important factors in doing game business. 2013 Korea Game White Paper shows that many game companies prefer employees with job experience. The social capital and network help game companies get industrial information easily. This study empirically examines the relationship among CEO`s related business experience, corporate performance and social capital based on 134 Korean game companies. CEO`s characteristics are measured by using demographic characteristics including age, amount of education, and prior job experience and psychological characteristics, but this study focuses on related business experience. The results of this study show some significant relationship between the related business experience of CEO and nonfinancial performance of the firm. Secondly, this study verifies the moderating effect of the social capital between the related business experience of CEO and non-financial performance of the firm. The results of the moderating effect of the social capital show that social capital increases the non-financial performance.

• The Journal of the Korea Contents Association
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• v.9 no.8
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• pp.208-218
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• 2009

Entertainment industries have recently shown continuous growth as a potential high value-added market and are being acknowledged as the most promising high-efficiency industry. The following case study offers the understanding of the financial situation and the diversification of three management companies like SM entertainment, Yedang entertainment, and Sidus HQ. I analyzed through IR which is on homepage of each company, audit reports and some articles of news papers, etc. The results of this study will show that diversification of three companies are relatively stable and make efforts to expand their activities.

• Journal of Biosystems Engineering
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• v.19 no.4
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• pp.318-328
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• 1994

This study was carried out to find out the possibility of continuity of the Farming Service Company (FSC), which has been founding since 1991 by the public administration to obtain the scale economy in the rice production, through the only financial analysis of the FSC. The results obtained were as follows. 1. The FSC's business is forward to the off-farm business rather than farm business. Based on the profit ratio, the profit ratio of off-farm business is more than that of farm business. It may cause the difficulty of policy to obtain the scale economy in the farming through the FSC. 2. Without subsidies the average net profit of the FSC was negative, which may provide the motives to the FSC to seek out the way to survive through the off-farm business, unless the FSC's could break up. 3. After all, the possibility of continuity of the FSC through the only financial analysis seems to be very little. Therefore the public administration should reconsider the present policy which is to found the more FSC continuously. If government wants to support the FSC continuously, government should focus on the conglomeration of farm land to increase the productivity of farming and on the subsidy of off-farm business to increase the profit ratio of the FSC.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.181-193
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• 2020

The midst competition makes a brand all together with its offering products and services is becoming a crucial element for company existence. This requires direct involvement from internal organizational to develop effective strategic branding. According to Asosiasi Penyelenggara Internet Indonesia (APJII), Indonesia's internet penetration is among the highest in Asia. The purpose of this research is to improve the strategic role of brand orientation within Internet Service Provider (ISP) for maximizing return on the company's financial and non-financial benefits by proposing organization change readiness variable. The data collection is taken using an online survey with a non-parametric sampling method and collected 68 qualified respondents for data analysis using SEM-PLS (Structural Equation Modeling with Partial Least Square). The result indicates partial hypotheses on the constructed model between variables brand orientation, brand commitment, and internal brand equity is acceptable. Another finding is stated hypotheses on organization change readiness as moderation is not accepted and means there is no significance to the constructed model. The main conclusion resumes associative human memory can shape up organization change readiness inside internal toward then brand. Relevant cues generate information received in the human brain then will create common associative and becoming social identity on internal brand equity.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.687-696
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• 2020

Accounting policies are principles and practices by which an entity uses to recognize, measure and report economic transactions. Improper application of accounting policies can lead to misrepresentation of firms' financial position and performance which consequently results in incorrect accounting information to the users. This paper aims to investigate the factors influencing the choices of accounting policies in small and medium enterprises (SMEs) in Vietnam by reviewing relevant literature to build a research model. The research model comprises of one dependent variable that is income-decreasing accounting procedures and six independent variables namely the firm size, financial leverage, incentives, auditor, accountants, and tax policies. After this, the authors collected primary data from more than 200 questionnaires sent to directors and chief accountants of the SMEs for the period 2018 to 2019. We then used Ordinary Least Squares regression method (OLS) to analyze the data. The results showed that four factors influenced selection of accounting policies in which auditors are associated with income-increasing accounting policies; and there are three factors associated with income-decreasing accounting policies which are, company size, tax and accountant. Especially, the research results indicate that company size has a significant influence on the selection of accounting policies in the SMEs. Based on the results, we propose instructive suggestions for regulators and lawmakers improve choices of accounting policies in the SMEs.

• Asia pacific journal of information systems
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• v.16 no.3
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• pp.177-192
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• 2006

Following the idea of "what you measure is what you get," this paper discusses the necessity to improve the plan and management of Application Service Provider (ASP) service based on performance evaluation. The Balanced Scorecard (BSC) has been used as a tool for suggesting the measures that can evaluate performance of a company by considering both financial and non-financial perspectives. The current BSC does not provide techniques to formally define, verify, implement and analyze the performance measures of ASP. Therefore, we developed a methodology for strategy development of ASP service by analyzing the BSC performance measures. This methodology provides a strategy for improving ASP service. The methodology proposed in this paper provide executives with core parts for achieving vision as well as the corresponding interpretation model for developing strategy. The methodology consists of the following two phases: BSC and Importance-Performance Analysis (IPA) phase. The methodology is illustrated through a case study in each phase. The case study shows practical deployment of our methodology.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.137-145
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• 2022

This study aims to test the information content of sustainability reports issued by the most significant telecommunications companies operating in the Kingdom of Saudi Arabia (Stc, Zain, and Mobily), and their compatibility with the national sustainability standards issued by the Ministry of Commerce in the Kingdom of Saudi Arabia in light of the Kingdom's vision 2030, and its impact on the stock exchange indices of these companies. The event study methodology was used to study the impact of publishing sustainability reports on stock prices and the trading volume of these companies' shares in the Saudi stock market during the period from (October 2020 to March 2021). The results indicate a significant impact of the information contained in the sustainability reports on stock prices and trading volume in the stock market, and the importance of directing the company's management towards more disclosure of information about sustainability in its environmental, social, and economic aspects instead of focusing only on information related to the financial performance and economic activity of the company. This encourages the listed companies to disclose the sustainability of the financial reports and standardize the form in which these disclosures are prepared.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.409-418
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• 2022

Over the past decades, Bangladesh has fought poverty via labor-intensive industry and inclusive financing. The techniques assist underprivileged women in achieving self-sufficiency and encourage them to pursue independent endeavors. However, the majority of female entrepreneurs focused on four key company types: parlor, boutique, clothes, and fashion, all of which have limited access to financing. It was feared that their shortage of finance was hindering the growth of their company. The study's goal is to assess the effects of financial availability and knowledge on women's entrepreneurship development in Bangladesh via the lens of transformational leadership practices. A sample of 580 SMEs was considered for data collection with a structured questionnaire: a five-point Likert scale for getting responses from SMEs. The model coefficients with structural equation modeling revealed that financial accessibility plays a positive and statistically significant role in women's entrepreneurship development. Moreover, knowledge level established positive interlinkage with women's entrepreneurship development. Transformational leadership, which plays a mediating role in leadership practices, has been linked to the development of women's entrepreneurship indirectly and positively. As a result, support for knowledge creation and external financing must evolve and be made available to ensure women's sustainable development through entrepreneurial activities.

• Journal of the Korea Safety Management & Science
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• v.24 no.2
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• pp.97-104
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• 2022

This study examines the effects of participation purpose, corporate readiness, and acceptance of changes that may occur in the course of expert guidance on the performance of smart factory. For this study, 129 questionnaires obtained from SMEs participating in the Smart Meister support project were used, and SPSS 18.0 and the AMOS 18.0 program were used for statistical processing for empirical analysis of the hypotheses test. It was found that the company's business participation motivation and readiness status had a significant effect on the acceptance and cooperation of changes that occurred during the consulting process. In addition, the acceptance and cooperation of changes within the company had a significant effect on the satisfaction with the Meister support project and the financial performance. Companies participating in the Meister support project need to clarify their motives for participating in the project and make stable corporate readiness in advance. In addition, based on the CEO's support, it is necessary to have a motivational program and to build an organizational culture that can actively accept innovation.