• Title/Summary/Keyword: Management Disclosure and Analysis

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Design and Implementation of App Control System for Improving the Security of the Mobile Application (모바일 애플리케이션의 보안성 향상을 위한 App 제어 시스템 설계 및 구현)

  • Lee, Yu-Jun;Jang, Young-Hwan;Park, Seok-Cheon
    • The Journal of the Korea Contents Association
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    • v.16 no.2
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    • pp.243-250
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    • 2016
  • Recently, with the rise of the mobile device, from mobile devices the user who owns the security, speed up the implementation of the guarantee management environment as businesses and individual equipment for the effcient management of the existing system, but the introduction of the MDM MDM App management features administrators to register the App until you can't prvent the security threat. Therefore, this paper addresses these issues in order to improve the security of your application for the control system. The proposed system is a function of the MDM authentication technology to design analysis, and system architecture to help prevent information disclosure within the design and implementation of Mobile-based application control system. Implementation of the control system to assess the security of the international common criteria security evaluation complete the test scenarios on the basis of the test items. An average of 40% of the test results to verify the results of this enhanced security.

Efficiency Analysis of Public Institutions Relocating to Local Areas - Focusing on the Case of Korea Housing Finance Corporation (지방 이전 공공기관의 효율성 분석 - 한국주택금융공사의 사례 중심으로)

  • Seo, Min Geun
    • Journal of Digital Convergence
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    • v.19 no.12
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    • pp.21-28
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    • 2021
  • The purpose of this study is to analyze the efficiency of the policy direction to see if the government's purpose of relocating public institutions was achieved by analyzing the case of the Korea Housing Finance Corporation, which moved to Busan Metropolitan City in 2014. Based on the Korea Housing Finance Corporation's settlement management disclosure and public institution performance evaluation report from 2009 to 2019, efficiency was compared and analyzed using DEA analysis, work efficiency in management performance evaluation report, and financial ratio. The analysis results are as follows. First, in the case of DEA analysis, the difference in efficiency before and after fat transfer was not noticeable. Second, the efficiency analysis using the performance evaluation report and the financial ratio showed that the efficiency decreased after local relocation. Taken together, in the case of the Korea Housing Finance Corporation, efficiency decreased after local relocation, which can be attributed to sluggish business performance and inefficiency related to financial ratios. However, this study has limitations because it conducted an analysis on the Korea Housing Finance Corporation. To compensate for this, it is necessary to diversify the scope of research targeting all fund-managed quasi-governmental institutions in Korea. Nevertheless, this study is the first study to analyze before and after the relocation of fund-managed quasi-governmental institutions, and is expected to provide significant implications for future policies to be discussed.

A Study of Economic Value Added Disclosures in the Annual Reports: Is EVA a Superior Measure of Corporate Performance?

  • Bhasin, Madan Lal
    • East Asian Journal of Business Economics (EAJBE)
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    • v.5 no.1
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    • pp.10-26
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    • 2017
  • This paper explains the concept of Economic Value Added (EVA) that is gaining popularity in India. We also examine whether EVA is a superior performance measure, both for corporate disclosure and for internal governance. Of late, companies in India have started focusing on shareholders wealth creation by adopting value-based models for measuring shareholder value that helps to align managerial decision-making with the firm preferences. In recent years, the EVA framework is gradually replacing the 'traditional' measures of financial performance on account of its robustness and its immunity from 'creative' accounting. Even though some leading Indian companies have already joined the band wagon of their American counterparts in adapting the EVA-based corporate performance systems, many other are hesitating as there is no strong evidence that the EVA system works in India. Till now, EVA disclosures are "not mandatory for the Indian companies." Also, we examine the value-creation strategies of selected Indian companies by analyzing whether EVA better represents the market-value of these companies in comparison to conventional performance measures. The study indicates that "there is no strong evidence to support Stern Stewart's claim that EVA is superior to the traditional performance measures in its association with MVA." As part of this study, we have also extensively surveyed the EVA disclosures in the Annual Reports made by the same sample group of 500 corporations from India.

A Study on the Development of an Integrated Implementation Model for Digital Transformation and ESG Management (디지털 트랜스포메이션과 ESG 경영의 통합 추진을 위한 모델 개발에 관한 연구 )

  • Kim, Seung-wook
    • Journal of Venture Innovation
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    • v.7 no.3
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    • pp.85-100
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    • 2024
  • ESG management refers to corporate management that takes into account environmental, social, and governance factors, while digital transformation goes beyond the mere automation or digitization of existing tasks to drive an innovative change in the essence of work and the way value is created. Therefore, digital transformation can help companies achieve ESG goals and implement sustainable business practices, establishing a complementary relationship between digital transformation and ESG management for corporate sustainability and growth. This relationship maximizes the synergy of integrating digital transformation with ESG management, enabling companies to utilize resources efficiently and prevent redundant investments, ultimately enhancing sustainable management performance. In this study, we propose the simultaneous promotion of business process reengineering (BPR), in which both digital transformation and ESG management are integrated. This is because the collection, analysis, and decision-making processes related to various data for promoting ESG management must be organically integrated with digital transformation technologies. Therefore, we analyzed each ESG management objective presented in the K-ESG guidelines and identified the corresponding digital transformation technologies through expert interviews and a review of prior research. The K-ESG guidelines serve as a useful ESG diagnostic system that enables companies to identify improvement tasks and manage performance based on goals through self-assessment of ESG levels. By developing a model based on the K-ESG guidelines for the integrated promotion of digital transformation and ESG management, companies can simultaneously improve ESG performance and drive digital innovation, reducing redundant investments and trial-and-error while utilizing diverse resources efficiently. This study provides practical and academic implications by developing a concrete and actionable new research model for researchers and businesses.

A study on the technology transfer performance according to the patent management expert utilization of the university (대학의 특허경영전문가 활용에 따른 기술이전성과에 관한 연구)

  • Kim, Kyu-Tae;Lee, Jungsoo;Jeong, Myoung-Sun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.2
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    • pp.315-324
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    • 2016
  • The purpose of this study was to present the future directions for strengthening the TLO(Technology licensing office)s' expertise of universities by examining the impact on utilizing the university management experts for patents and technology transfer. To identify the specific effects of dispatching patent management experts, this study was conducted under various conditions, such as the dispatch status, the dispatching duration of patent management experts and the starting year of dispatching them. The data were analyzed by utilizing the data of the KIPSI's supporting program of dispatching the patent management expert to universities and the data of University Information Disclosure site. The data from a total of 110 four-year universities from 2008 to 2013 were used. According to the analysis result, the technology transfer's performance and technology transfer's income of universities of utilizing the patent management experts compared to universities not utilizing them appeared to be high. Technology transfer and technology transfer income appeared to be higher with a longer period of utilizing the patent management expert at university. This suggests that the direction is required to provide the plan for a longer period to maximize the effect of the program "The dispatching a patent management expert". The technology transfer's performance and technology transfer's income did not increase according to the year of dispatched the patent management expert at the university. A comparison of before and after dispatching, the technology transfer performance appeared to be high after dispatch. This suggests that the effects of dispatching the patent management experts at a university can be interpreted as a subsequent effect, rather than an immediate effect. Therefore, it does not simply limit the effectiveness of the dispatch business in the short term, but it needs to activate the technology transfer organization, such as a patent management expert in the long term.

A Study on the Improvement Plans of Records Management for Temporary Agencies based on Regulations and Current Status Analysis (한시기관 기록물 관리 법령 및 현황 분석을 통한 개선방안 연구)

  • Kim, Min Kyung;Youn, Eun Ha;Oh, Hyo-Jung
    • Journal of Korean Society of Archives and Records Management
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    • v.19 no.4
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    • pp.87-114
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    • 2019
  • With the increase of the establishment of temporary institutions in accordance with social issues, the importance of managing records that reflect the characteristics of temporary institutions is highlighted. However, because of the ambiguity of laws related to records management, the limited number of employees, and the lack of awareness of records management by temporary institutions, the records management has not been carried out properly. Therefore, this study seeks to identify the gaps between statutes and practices and derive improvement measures for them. As such, the concept and characteristics of temporary institutions were identified through requests for disclosure of information. Moreover, the status of the administrative committee and the records management status of various temporary organizations were determined as well. Finally, improvement measures were drawn and proposed in terms of law, system, and record management by selecting relevant institutions in accordance with the Act and conducting in-depth interviews. This study is significant as it monitored the entire process of managing the records of existing time organizations and will serve as the basis for efficiently managing the future ones.

Evaluation of Introducing Feasibility of Blockchain Technology to Food Safety Management Network (식품안전관리망 강화를 위한 블록체인 기술 도입의 적절성 평가)

  • Kwon, So-Young;Min, Kyong-Se;Cho, Seung Yong
    • Journal of Food Hygiene and Safety
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    • v.34 no.5
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    • pp.489-494
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    • 2019
  • The appropriateness of introducing blockchain technology into food safety management systems was evaluated by conducting a survey of experts on the effectiveness and constraint evaluation indicators, and a portfolio analysis was conducted to set the priorities of blockchain application. The food safety management activities considered in this study were issuing documents on food import/export, food hygiene rating scheme, civil complaint management in the food sector, food- related certification, risk information management, and food traceability systems. The sectors that can be expected to be effective in the introduction of blockchain technology were food- related certification, food hygiene rating scheme, risk information management, and issuing documents on food import/export. In the case of food traceability systems and civil complaint management, the introduction of blockchain technology was not recommended due to ineffectiveness. From the evaluation of the constraints (e.g., technical limits, cost, legal amendment, personal information disclosure, timeliness, and ease of connection) to be overcome when introducing blockchain into food safety management, it was found that there are more than average constraints in all six areas. In particular, the food traceability system was evaluated to have the most constraints. Issuing documents on food import/export is very effective with the introduction of blockchain technology, but due to high cost and legal restrictions, it is necessary to improve the institutional system in order to introduce blockchain. Among the evaluation sectors, food- related certification, food hygiene rating scheme, and risk information management on foods were suitable for preferentially adopting blockchain technology since these areas might experience greatly improved reliability and transparency through the introduction of blockchain, with relatively low constraints.

A Study for Acquiring ISO 30301 Standard Certification in Public Institutions (공공기관에서 기록경영시스템 표준(ISO 30301) 인증 획득을 위한 연구)

  • Park, Jeong-joo;Rieh, Hae-young
    • Journal of Korean Society of Archives and Records Management
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    • v.22 no.1
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    • pp.83-107
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    • 2022
  • Although the ISO 30301 Management Systems for Records (MSR) Standard has established a standard system for records management to be promoted at the management level, only a few institutions have been certified, and there are few known cases. The purpose of this study is to present essential requirements for the establishment of MSR suitable for public institutions that want to acquire ISO 30301 standard certification, and through excellent cases of success in practice, various matters related to certification were used to help in the introduction of the ISO 30301 standard. In this study, cases of certified public institutions, local government funding agencies, and certification bodies (CB) were investigated and analyzed. In addition to the analysis of internal documents obtained through information disclosure requests, interviews were conducted with four public agency employees and one certification body auditor to capture the know-how and expertise of the individuals in charge who went through the certification screening process. Through the case study, the scope of the performance was divided into 1 to 5 stages so that organizations that want to acquire the certification can effectively obtain a certification, and the ISO 30301 Standard Certification Process was presented. Lastly, five ways were proposed to ensure that certification could be obtained effectively and practically.

The Effect of ESG Ratings on the Value of Chinese Listed Companies (ESG 영역별 평가등급이 중국 상장기업 가치에 미치는 영향)

  • Dong, Meng;Baek, Kang
    • Asia-Pacific Journal of Business
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    • v.13 no.1
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    • pp.153-166
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    • 2022
  • Purpose - ESG(Environmental, Social and Governance) rating is an indicator to predict the sustainable development and long-term value creation of enterprises, which is becoming more and more important. This study divided the ESG rating into each sector(E, S and G) to identify which ESG elements are effective in enhancing enterprise value according to the characteristics of the enterprise, which is different from previous studies. Design/methodology/approach - In this study, Bloomberg ESG Disclosure Score was used to empirically analyze the relationship between ESG ratings and corporate value by taking the listed companies of China's Shanghai Composite Index from 2017 to 2020 as the object. Findings - First, the relationship between ESG ratings and enterprise value shows a statistically significant positive correlation, which supports the results of previous studies. Second, the analysis results from the classification of ownership structure of enterprises (state-owned enterprises and non-state-owned enterprises) show that compared with state-owned enterprises, the ESG ratings of non-state-owned enterprises is more closely related to enterprise value. Third, the analysis of various industries (manufacturing and non-manufacturing) shows that compared with manufacturing, ESG scores of non-manufacturing has a more positive effect on enterprise value. Lastly, the analysis by industry type (heavy-contaminated companies, non-contaminated companies) confirmed that ESG scores of non-contaminated companies has a positive effect on corporate value than heavy-contaminated companies. Research implications or Originality - This study classified ESG evaluation grades(E, S and G) for listed companies in China and analyzed in detail how they affect corporate value according to corporate characteristics, drawing implications for what ESG indicators should be focused on to increase corporate value.

The working experience of internal control personnel and crash risk

  • RYU, Hae-Young;CHAE, Soo-Joon
    • The Journal of Industrial Distribution & Business
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    • v.10 no.12
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    • pp.35-42
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    • 2019
  • Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.