• Korean Business Review
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• v.20 no.1
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• pp.33-53
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• 2007

Environmental problems are becoming hot issues in many countries and the role of the enterprise, which causes environmental contamination, has become one of the most important concerns in business. We consider the factors such as reduce, recycle, reuse, which is effected environment conscious logistics system, and then we are to suggest optimal directions through statistical analysis of effects and causes of the influences of environmental logistics activities on logistics performance. In order to attain this objective we simultaneously execute a literature and actual research considering many manufacturing companies. In this paper we analyze various factors of logistics activities for environment conscious logistics system (ECLS) for economy base construction under resources circulation, and we especially analyze effects and causes of the influences of logistics performance by the operation characteristic of enterprises.

• Architectural research
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• v.19 no.2
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• pp.27-33
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• 2017

Advances in information and mobile technologies have changed the traditional firm ways of working very flexible, collaborative and innovative, resulting in the changes in work place structures and layouts. Despite the growing body of literature examining the novel ways of working, which is called smart work, there is little academic attentions paid to the spatial aspects of new work places, namely smart offices and smart work centers. This research explores the spatial changes of work places that improve business efficiency and collaboration among workers suitable for the novel ways of working. Conducting in-depth field surveys on selected cases, we analyzed the changes in spatial structure and operation policies of smart offices and smart work centers. From this survey, we observed that the new work places under study take various novel spatial forms and they have flexible operating policies such as flexible seating and flexible work hours. We also found that it would be difficult to change existing business practices and typical ways of performing tasks, without changing the bureaucratic spatial designs and layouts. Future studies are suggested to examine how spatial structures and layouts of offices have impacts on space utilization, collaboration, creativity, and job satisfaction.

• 한국공간정보시스템학회:학술대회논문집
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• 2005.05a
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• pp.351-354
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• 2005

NASA's remote sensing market analysis and forecast projects 3.3 billion dollars in 2005. On the other hand, a market research firm expected that world commercial remote sensing imagery, GIS software, Data, and value-added services will generate 8.3 billion dollar in 2007. It has been widely believed that geo-spatial information and service market is growing rapidly and has a huge potential, but it is not clearly understood where it is now and will be heading in the future. Also, it could be a significant question to answer where the industry in Korea fits the best in the world business trends and where it should be strategically heading to take a large market share. Furthermore, if it could be worth being considered as a Korean strategic industry for the future. Instead of pursuing direct answers to the questions, the author will start reviewing general business practices, major business transactions such as merging and acquisitions (M&A's) and initial public offerings (IPO's), and research on market capitalization and revenue of major companies. Throughout the study, a list of common grounds in the market was uncovered and realized as follows: (1) value-added data matters in geo-spatial information and service market; (2) private sector grows faster; (3) characteristics of multi-national industry; and (4) Dependency on major industry. Based on the findings, the author presents a list of recommendations as conclusions.

• 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.

• The Journal of Information Technology
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• v.7 no.3
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• pp.99-112
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• 2004

Internet is changing all of the commercial practices and customs on international business transaction. So called e-Trade in global marketing is expected to dominate the global trade in 21st century and thus is being introduced as a major mission assignment for exporting countries. e-Trade has the potential to accelerated existing threads and introduce new ways of carrying out global trade. It is especially important in Korea, which has a high dependency rate on trade. Trade efficiency through the channel of e-Trade is an alternative to strengthen international competition of korean small and medium sized global trading firm.

• Journal of Arbitration Studies
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• v.31 no.3
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• pp.69-89
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• 2021

General lawsuits can be chosen as a method of resolving patent disputes. However, a significant amount of time and money is wasted on litigation until the dispute is resolved. The Intellectual Property Framework Act in Korea requires the government to simplify litigation procedures and improve litigation systems to resolve intellectual property disputes quickly and fairly. As a result, accurate and timely resolution of patent disputes is given importance by the Korean government. Interest in arbitration as an alternative method of dispute resolution is growing. Although dispute resolution through arbitration is effective, the issue of resolving patent disputes through arbitration can lead to the arbitrability of patent disputes. It is therefore necessary to examine arbitrability of patent contracts and validity disputes. Korea has made efforts to reflect the model arbitration law of the United Nations Commission on International Trade Law for quick judicial resolution of patent disputes. Korea has also strengthened related systems for alternative resolutions. However, improving the arbitration system will necessitate a thorough examination of the systems and practices of the United States which is the country in the forefront of intellectual property. This paper examines the arbitrability of Korea's patent dispute and makes recommendations for more efficient dispute resolution system changes.

• East Asian Journal of Business Economics (EAJBE)
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• v.9 no.4
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• pp.29-41
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• 2021

Purpose - The current study explores pro-environment human resource management attributes like an organization's leadership support, training, empowerment, and motivation practices to encourage employees to adopt an environmentally friendly lifestyle, leading to the success of the pro-environmental initiatives pursued by the organization. Research design, data, and methodology - The research subject is a considerable determinant that helps the research choose which qualitative textual analysis will suit that specific research. This study is suitable to conduct qualitative textual research because the justification for the qualitative content analysis used by a researcher is guided by the subject of the research, the available funds, the available time, and the research objectives. Result - Various solutions have been identified to ensure that all interventions taken by an organization, especially in educating and training their employees, are efficient, effective, and impactful. They revolve around the individual group, organizational, societal, and government policy approaches. Solutions will create a dedication to developing sustainability and ensuring that employees are positive when dealing with the surrounding. Conclusion - Consequently, combined efforts involving employees, society, organizations, and the government are necessary for formulating and implementing a practical course of action. This is to end the ongoing environmental degradation and foster positive behavioral change that involves activities and initiatives that will improve environmental performance for current and future generations.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.73-92
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• 2022

Purpose - The purpose of this paper is to explore the relationship between corporate social responsibility (CSR) and corporate present and future value. Design/methodology/approach - This paper intends to prove the relationship between CSR and corporate value once again by selecting A-share companies listed on the China Shenzhen Stock Exchange and Shanghai Stock Exchange from 2010 2017. This paper also examines the effect of five dimensions of CSR on corporate value in China. Findings - Empirical evidence shows that CSR is conducive to corporate value. The fulfillment of social responsibilities improves firm value in the future. Further, the regression results show that the social responsibility of the non-state-owned enterprise (Non-SOEs) group has a more significant effect on corporate financial performance than on the state-owned enterprise (SOEs) group. Research implications or Originality - This study has limitations. First, the grouping is only divided into two groups of SOEs and non-SOEs, and we did not consider foreign investments, that is, foreign-funded enterprises, for the comparative analysis. Second, only the linear relationship between CSR and corporate value was tested. In the future, we must determine whether there exists a nonlinear relationship between the two key concepts. Finally, there exists no research on CSR and corporate value by specific industries. Thus, the relationship between the five dimensions of CSR and corporate value should be investigated by specific industries.

• Asia-Pacific Journal of Business
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• v.12 no.4
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• pp.13-40
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• 2021

Purpose - The purpose of this study is to predict corporate corruption in emerging markets such as Brazil, Russia, India, and China (BRIC) using different machine learning techniques. Since corruption is a significant problem that can affect corporate performance, particularly in emerging markets, it is important to correctly identify whether a company engages in corrupt practices. Design/methodology/approach - In order to address the research question, we employ predictive analytic techniques (machine learning methods). Using the World Bank Enterprise Survey Data, this study evaluates various predictive models generated by seven supervised learning algorithms: k-Nearest Neighbour (k-NN), Naïve Bayes (NB), Decision Tree (DT), Decision Rules (DR), Logistic Regression (LR), Support Vector Machines (SVM), and Artificial Neural Network (ANN). Findings - We find that DT, DR, SVM and ANN create highly accurate models (over 90% of accuracy). Among various factors, firm age is the most significant, while several other determinants such as source of working capital, top manager experience, and the number of permanent full-time employees also contribute to company corruption. Research implications or Originality - This research successfully demonstrates how machine learning can be applied to predict corporate corruption and also identifies the major causes of corporate corruption.