• 제목/요약/키워드: Financial company

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기업 보안평가 공시제도의 필요성 및 구현방안 (금융회사 중심으로) (Needs and considerrations of corporate security assessment (Focusing on financial companies))

  • 김보;임종인
    • 한국인터넷방송통신학회논문지
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    • 제14권6호
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    • pp.273-279
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    • 2014
  • 최근 신용카드사가 보관중인 고객의 개인 및 신용 정보가 약 1억4천만 건 유출되는 국내 최대 규모의 정보유출 사고가 발생했다. 이렇게 금융회사의 개인정보 유출사고는 증가하고, 소비자의 개인정보에 대한 민원이 급속히 증가하고 있지만 아직도 뚜렷한 예방책이 없는 것이 현실이다. 따라서 금융소비자 입장에서 기업의 보안 우수성 여부를 사전에 확인 및 판단할 수 있고, 기업은 우수한 보안성을 갖추기 위해 실질적인 노력을 할 수 있는 제도적 장치가 필요한 시점이다. 본 연구는 이러한 제도적 장치를 "기업 보안평가 공시제도"라는 모델로 보고 이 제도가 왜 필요한가에 대하여 현실적이고, 객관적 입장에서 연구하고자 한다.

웨딩산업에서 웨딩업체와 웨딩플래너의 관계결속이 관계성과 및 관계지속의도에 미치는 영향 (The effects of relationship commitment between wedding companies and wedding planers in the wedding industry on relationship performance and relationship continuation intention)

  • 이인숙;유지헌
    • 복식문화연구
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    • 제29권2호
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    • pp.240-251
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    • 2021
  • The purpose of this study is to establish the relationship between wedding companies and wedding planners and understand the influence of relationship factors on the relationship performance and relationship continuation intention of wedding companies. We conducted an online survey from June to July 2017, and collected 201 responses which were used during analysis. Statistical analysis, including technical statistical analysis, factor analysis, reliability analysis, and regression analysis, was undertaken using SPSS 23. This study shows that among the relationship factors affecting the wedding planner and the wedding company, the computational tie-up has a significant impact on both the financial and non-financial performance of the wedding company, while emotional tie-ups have a significant impact on the non-financial performance of the wedding company, but not on financial performance. As for the effects of relationship commitment to wedding planners on wedding shops' relationship continuation intention, each factor for relationship commitment significantly affected wedding shops' relationship continuation intention. Regarding the effects of wedding shops' relational performance on relationship continuation intention, each factor of performance significantly affected relationship continuation intention. Therefore, wedding companies should make continuous efforts to maintain this relationship and recognize the need for robust relationships with wedding planners as a sure and important competitive tool for attracting customer and generating revenue.

온라인 뉴스를 이용한 기업평판 구성요인 탐색 및 지수 개발 연구 : 감성분석과 AHP적용 (Exploration of Constituent Factors for Corporate Reputation and Development of Index Using Online News : Sentiment Analysis and AHP Application)

  • 이병현;최일영;이정재;김재경;강현모
    • 한국IT서비스학회지
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    • 제19권6호
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    • pp.145-159
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    • 2020
  • Because of the recent development of information and communication technology, companies are exposed to various media such as blogs, social media, and YouTube. In particular, exposed news affects the company's reputation. So, while positive news can improve corporate value, negative news can lead to financial losses for the company. In this study, we redefine corporate reputation as social responsibility, vision and leadership, financial performance, products and services through existing literature, and conducted an AHP survey with a total of four components to calculate the weight of each factor. As a result of the calculation, the proportion of financial performance was the highest at 0.41, and products and services, vision and leadership, and social responsibility were the lowest. In addition, in order to measure the reputation of a company, it is classified as a component that defines online news using the LDA technique. In addition, through sentiment analysis, an index for each corporate reputation factor was derived, and the reputation index was calculated by combining it with the AHP analysis result, and Spearman ranking correlation analysis was performed to secure the validity of the research results. Therefore, the significance of this study is that the definition and importance of the constituent factors can contribute to the future planning and development direction of the company, and also contribute to the derivation of the corporate reputation index. This study is significant in that a new analysis methodology that applied AHP analysis results to sentiment analysis was suggested.

금융산업의 고용조정을 통한 인적자원 관리에 관한 연구 (A study of the human resource management to employment flexibility in Financial Industry)

  • 이상명;김세환
    • 산업융합연구
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    • 제2권1호
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    • pp.187-216
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    • 2004
  • After Asian financial crisis hit the Korea, Korean government and Korean firms need to restructure their system. Specially financial sector has to renew its system. One way renew its system was adjust company's labor system. The forms of labor adjustment are external numerical flexibility, externalization, internal numerical flexibility, functional flexibility and wage flexibility. These five forms based on two big categories which are wage flexibility and employment flexibility. This study only focus on th effect of employment flexibility in financial sector in Korea. Employment flexibilities can be practice as employment adjustment. Also we concentrate on separation and re-accessors to other financial institute after the separation. The result shows that Korean financial sector are in the range of 10.78% and the job destruction rates are about 11.26%. During the period from year 1998 to year 2002, the numbers of accession has down about 30%. The logit statistical analysis for separation shows that demographical variables and the reasons of separation affected separation and reemployment.

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부동산 금융소비자 보호 체계의 평가 기준 간 중요도 분석: AHP 기법을 활용하여 (An Analysis Of The Importance Of The Evaluation Criteria Of The Real Estate Financial Consumer Protection System - Utilizing The AHP Technique)

  • 이연재;신승우
    • 아태비즈니스연구
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    • 제13권3호
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    • pp.227-243
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    • 2022
  • Purpose - This study surveyed real estate financial consumers and financial company staff regarding the components of the financial consumer protection system to seek detailed improvement plans for the Financial Consumer Protection Act. Design/methodology/approach - The Analytic Hierarchy Process (AHP) technique is applied. Findings - Both consumers and staff highly evaluated the importance of the preventive measures in the main classification factors. Regarding the sub-classification factors of preventive measures, consumers emphasized the responsible management of investment staff and financial institutions; however, the staff stressed the principle of effectiveness and efficiency. Regarding the elements of ex-post remedies, consumers answered that fast remedy would have a significant effect. At the same time, staff believed that punitive measures hinder free trading and investment activities. Regarding the sub-sub classification factors of prevention measures, the consumers value responsible management of staff and financial companies, while the staff tend to prefer the importance of the self-regulatory governance. Research implications or Originality - Based on the above results, financial regulatory authorities should find a balance between preventive and ex-post components once focusing on preventative measures. Our paper is one of the first research findings in this field of financial consumer protection system in Korea.

The Theses on the Methodological Aspects of Financial Analysis of Corporation in the conditions of inflation

  • Elena Nikolaevna VYBOROVA
    • 동아시아경상학회지
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    • 제11권4호
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    • pp.19-28
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    • 2023
  • Purpose - research the main methods of financial analysis of corporation in the condition of inflationary processes: the analysis of financial sustainability, liquidity, profitability and etc. Research design, Data, and methodology - the main methodical aspects of financial analysis of operations in the conditions of inflation, their efficiency are presented in the theses. Also the main financial indicators are generalized and systematized with the factor of inflation. The general scheme of adjusting the analysis of financial stability for the factor of inflation is presented. Result - The specifics of adjusting the company's assets and liabilities for the factor of inflation during the analysis of prospective financial stability are details revealed in the article. The features of a comprehensive prospective assessment of liquidity and the financial stability are determined. Conclusion - The account of factor of inflations in the financial operations enable reduce the losses, to identify the price of price strategy on the market, to analyze the problematic situations and develop scenarios for the development of the organization's activities in these conditions. The article the limitations and recommendations for adjusting for the factor of inflation are presented, including the necessary to clearly define the levels of their detail, since the study may be overloaded with calculations.

금융업 핵심감사사항과 회계정보 가치관련성의 관계 (The Relationship between the Key Audit Matters and Value Relevance of Accounting Information in the Financial Industry)

  • 마희영;김은혜
    • 아태비즈니스연구
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    • 제11권3호
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    • pp.123-136
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    • 2020
  • Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

경영컨설턴트의 역량이 컨설팅 수진기업의 경영성과에 미치는 영향에 관한 연구: 수진기업 컨설팅 수용성의 매개효과를 중심으로 (A Study on The Effect of Management Consultant Competency on Management Performance of Client: Focusing on The Mediating Effect of Client's Consulting Receptivity)

  • 신재훈;동학림
    • 벤처창업연구
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    • 제14권2호
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    • pp.119-134
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    • 2019
  • 성공적인 경영컨설팅 프로젝트를 완수하기 위해서는 경영컨설턴트의 역량뿐만 아니라 수진기업의 컨설팅 수용성도 매우 중요하다. 높은 역량을 가진 경영컨설턴트가 프로젝트에 투입된다 하더라도 수진기업의 컨설팅 수용성이 낮다면 성공적인 프로젝트 완수는 기대할 수 없다. 반대로 수진기업의 컨설팅 수용성이 높더라도 경영컨설턴트역량이 부족하면 경영컨설팅성과는 기대할 수 없다. 본 연구에서는 경영컨설턴트역량이 컨설팅 수진기업의 경영성과에 미치는 영향과 경영성과에 미치는 데 있어서 수진기업의 컨설팅 수용성의 매개효과를 실증적으로 분석하였다. 경영컨설턴트역량은 직무역량, 관리역량 및 공통역량으로 측정하였으며, 경영성과는 재무성과와 비재무성과로 측정하였다. 또한, 매개변수로는 수진기업의 경영컨설팅 수용성과 경영컨설팅성과로 측정하였다. 연구결과에 따르면 경영컨설턴트역량은 수진기업 컨설팅 수용성과 경영컨설팅성과 모두에게 유의한 정(+)의 영향을 미치는 것으로 나타났다. 수진기업 컨설팅 수용성은 경영컨설팅성과와 비재무성과에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 경영컨설팅성과는 재무성과와 비재무성과 모두 유의한 정(+)의 영향을 미치는 것으로 나타났다. 매개효과는 수진기업의 컨설팅 수용성은 경영컨설팅성과와 비재무성과를 경유하여 경영컨설턴트 역량과 재무성과의 사이를 직간접적으로 매개하는 것으로 나타났다. 본 연구의 실증분석결과는 경영컨설팅을 의뢰하는 수진기업의 입장에서 경영컨설팅을 통한 경영성과를 증대하는 데 도움을 줄 수 있을 뿐만 아니라 경영컨설팅을 보다 효울적이고 효과적으로 경영컨설팅을 수진할 수 있도록 하는데 기여할 수 있을 것이다.

Determination of Fleet Size for LTL Transportation With Dynamic Demand

  • Ko, Chang Seong;Chung, Ki-Ho;Shin, Jae-Yeong
    • Management Science and Financial Engineering
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    • 제8권2호
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    • pp.33-45
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    • 2002
  • This study suggests an approach for determining fleet size for LTL (less -than-truckload) transportation with dynamic demand for on-time supply of the parts between the assembly line in an automobile company and its part suppliers in Korea. The vehicles operated by the transportation trucking companies in Korea in general can be classified into three types depending on the ways how their expenses occur; company -owned truck, mandated truck which is owned by outsider who entrusts the company with its operation, and rented truck (outsourcing) . With the forecasted monthly production data a year, a heuristic algorithm is developed to determine the number of company-owned trucks, mandated trucks, and rented trucks in order to minimize the expected annual operating cost, which is based on the solution technologies used in the aggregate production planning and vehicle routing problem. Finally the algorithm is tested for the problem how the trucking company transports parts for the automobile company.