• 제목/요약/키워드: Managerial Practice

검색결과 102건 처리시간 0.021초

경로분석에 의한 내부통제가 회계정보시스템에 미친 효과분석 (The Impact of Internal Control on Accounting Information Systems Bying Path-analysis method)

  • 이장형
    • Asia pacific journal of information systems
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    • 제5권2호
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    • pp.79-100
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    • 1995
  • Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

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사업체 급식소 영양사 직무분석 ( 제 2 보 ) : 업무수행시간 및 적정인원산출 (Developing standardized dietetic staffing indices in employee foodservice by job analysis methodology)

  • 이진미;양일선;김현아;차진아
    • 대한영양사협회학술지
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    • 제1권1호
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    • pp.79-88
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    • 1995
  • The purposes of this study were to : a) investigate actual time spent and expected labor time spent on management activities, and b) develop standardized indices of dietetic staffing needs in employee foodservice. A job analysis questionnaires were developed and mailed to 65 dietitians who were members of The Korean Dietetic Association Practice Group, members with management responsibilities in employee foodservices. Completed questionnaires were received from 32 dietitians for a response rate of 49%. The questionnaire contained two parts with a total of 99 statements. Statistical data analysis was completed using the SAS programs for descriptive analysis, wilcoxon signed ranks test, wilcoxon rank sum test, and pearson correlation. The results of this study can be summarized as follows. 1. The actual time spent on management activities by dietitians in employee foodservice was 69.80 hours and expected labor time spent was 61.81 hours. And they were significantly different (p<0.05). 2. ILO allowance rate( 11%) was applied: The standardized working hours per week of dietitians working in employee foodservice with manufacturing and industrial plants, and office building were 79.61 and 64.25 respectively ; Staffing need indices were 1.81 and 1.46 respectively on the base of 44 working hours. 3. The average standardized working hours per week was 68.61 hours and staffing need indices was 1.56

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사업체 급식소 영양사 직무분석 ( 제 1 보 ) : 업무수행도 및 중요성 인식도 분석 (Performance and Importance analysis of dietitian's task in employee feeding facilities)

  • 이진미;양일선;김현아;차진아
    • 대한영양사협회학술지
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    • 제1권1호
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    • pp.66-78
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    • 1995
  • The purposes of this study were to a) analyze the dietitian's job as a foodservice manager in employee foodservice, b) examine the performance and importance levels of management activities, c) determine factors affecting performance and importance levels of management activities. A job analysis questionnaires were developed and mailed to 65 dietitians who were members of The Korean Dietetic Association Practice Group, members with management responsibilities in employee foodservices. Completed questionnaires were received from 32 dietitians for a response rate of 49%. The questionnaire contained two parts with a total of 99 statements. Statistical data analysis was completed using the SAS programs for descriptive analysis, Wilcoxon signed ranks test, Wilcoxon rank sum test, and pearson correlation. The results of this study can be summarized as follows. 1. The average score of performance and importance levels on management activities were 3.11, 3.99 respectively. And they were significantly different(p<0.001). 2. The performance level was significantly correlated to working hours per week(r= .6598, p<.01), number of meals(r=.3934, p<.05) and foodcost(r=.5208, p<.05). 3. The importance level on management activities was significantly correlated to working hours per week(r=.6214, p<.05), number of meals(r= .4161, p<.05) and foodcost (r =.6920, p<.01).

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유통경로상의 칼등원인, 갈등 및 거래성과에 관한 연구 (Antecedents and Consequences of Channel Conflict)

  • 한상린
    • 한국유통학회지:유통연구
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    • 제9권1호
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    • pp.93-110
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    • 2004
  • 본 연구는 주유소와 가전제품취급점이 직영점과 대리점의 양대 유통체제를 가지고 있다는 사실에 착안하여 갈등발생요인과 갈등과의 관계, 갈등이 경영성과에 미치는 영향을 파악함으로써 유통환경 내에서 중점적으로 관리되어야 할 갈등원인을 규명하고 이에 따른 갈등이 경로성과에 미치는 영향을 파악해 보고자 하였다. 본 연구의 분석결과를 요약해 보면, 주유소와 가전제품취급점이 갖고 있는 갈등원인 중 힘의 불균형, 본사의 역할불이행, 가맹점의 역할불이행, 지각의 차이, 의사소통의 장애는 갈등과 정의 관계를 가지나 역할명확성은 갈등과 부의 관계를 가지는 것으로 나타났으며 이러한 결과는 본사의 일방적 힘의 행사 정도가 강할수록, 본사와 가맹점이 서로의 역할을 수행하는 정도가 떨어질수록, 가맹점 취급의 공정성이나 가맹점 지원이 부족할수록, 가맹점 요청에 대한 반응이 부적절하거나 정보의 전달 정도가 떨어질수록 갈등이 더 많이 발생한다는 것을 의미한다고 할 수 있겠다. 또한 갈등에 가장 큰 영향을 미치는 갈등원인은 본사의 역할불이행으로 나타났으며 마지막으로 본 연구의 유통 관리적 의미와 전략적 시사점에 대하여도 기술하였다.

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신제품 개발에서 신기술 및 모듈화 도입이 기업수익에 미치는 영향에 대한 분석 (An Analysis of the Effect of Adopting New Technology and Modularity in NPD on Firm Profitability)

  • 편제범
    • 한국산업정보학회논문지
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    • 제24권6호
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    • pp.81-93
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    • 2019
  • 고객의 요구나 선호도가 다양해짐에 따라 제품의 다양화가 필요하지만, 이는 오퍼레이션스의 비효율성이 야기될 수 있어 기업의 중요 관심사가 되고 있다. 따라서 원활한 오퍼레이션스 기능 수행을 위해 기업들은 제품의 모듈화 구조를 도입해 왔다. 하지만 신제품 개발 과정에서 모듈화의 효과를 계량적으로 분석한 연구는 미흡하다. 이에 본 연구는 기존 제품에 신기술이 포함된 부품이 도입되는 제품개발의 상황에서 모듈화가 기업의 수익에 미치는 영향에 관한 계량모델을 개발하고 이를 분석하여 몇 가지 중요한 명제를 도출함으로써 신제품 개발 시 고려해야 할 신기술 도입 및 모듈화의 의사결정에 필요한 가이드라인을 제시하였다. 연구 결과, i) 제품의 업그레이드가 용이하거나, ii) 외부요인으로 인해 제품의 가격이 높게 책정되어야 할 경우, iii) 신기술 투자비용의 효과가 불확실할 경우, 모듈화 수준을 높이는 노력이 필요하고, 모듈화에 대한 수요탄력성이 낮은 제품의 신제품 개발 시에는 신기술 도입의 투자비용을 늘리는 것이 바람직하다.

An Analytical Appraisal of Building Information Modelling (BIM) Guidelines to Identify Variations in the Procedures

  • Das, Dakshata;Moon, Sungkon
    • 한국BIM학회 논문집
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    • 제6권3호
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    • pp.1-14
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    • 2016
  • The usage of Building Information Modelling (BIM) in building projects has enabled improvement in project planning, implementation and collaboration process amongst various stakeholders within architecture, engineering and construction (AEC) industry. However, variations exist in the current practices of BIM implementation and coordination process in the industry. These variations result in inconsistent degree of BIM use across the construction industry. This inconsistency gives rise to several managerial and technological challenges such as data interoperability issues and purposeful integration and exchange of information within the BIM components. In order to tackle the issue, it is essential to analyse the different BIM approaches employed by the industry practitioners. BIM guidelines serve as a critical link between the BIM model, and its subsequent execution. They therefore provide the best reflection of BIM application and processes. This research paper aims to address the variations existing in BIM practices across the construction industry. It includes an extensive study of 21 existing, publicly available BIM-based guidelines in order to establish an understanding of the present state of practice and deduce issues and concerns related to them. All guidelines analysed in this paper are first categorised based on authorship and the release date for efficient comparison. The points of similarity and difference between them are thereby realized and outlined. In addition, the transition of project implementation process from traditional methods to BIM technology is also explained. The existence of inconsistencies in the BIM guidelines reviewed in this paper reflects the need of a BIM 'Code Compliance Check'. The Code Compliance Check will serve as a regulatory project guideline that will further improve the potential of BIM by incorporating a consistent BIM modelling methodology for the entire construction industry.

서울시 공유자전거의 수요 예측 모델 개발 (Development of Demand Forecasting Model for Seoul Shared Bicycle)

  • 임희종;정광헌
    • 한국콘텐츠학회논문지
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    • 제19권1호
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    • pp.132-140
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    • 2019
  • 최근 전 세계 많은 도시는 교통량 및 대기오염을 감축하기 위해 공유자전거 시스템을 도입하여 운영하고 있고, 서울시에서도 2015년부터 따릉이 공유자전거 서비스를 제공하고 있다. 공유자전거의 사용이 확산됨에 따라 대여소별로 자전거의 수요는 증가하고 있으나, 제한된 예산 하에서 대여소별로 수요를 관리하기 때문에 운영 및 관리상의 어려움이 존재한다. 현재 자전거 재배치를 통해 대여소별로 수요의 변동을 해결하려고 노력하고 있으나, 불확실한 미래의 사용자 수요를 정확히 예측하는 것이 보다 근본적인 방안이다. 본 연구에서는 통계적 시계열 분석을 통해 서울시 따릉이의 수요를 예측하는 모델을 개발하고, 이를 실제 데이터를 통해 분석하고자 한다. 특히, 전기 사용량의 수요에 사용했던 Holt-Winters방법을 따릉이 수요 예측을 위해 변형하여 적용하였고, 또한 파라미터들의 변동이 실제 수요예측에 어떠한 영향을 미치는지 민감도 분석도 수행하였다.

코로나19로 인한 식품 소비행태 변화분석: MZ세대를 중심으로 (Analysis of Food Consumption Behavior due to COVID-19: Focusing on MZ Generation)

  • 이홍승;김준환
    • 디지털융복합연구
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    • 제19권3호
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    • pp.47-54
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    • 2021
  • 본 연구는 소비자들의 구매패턴이 1인 가구와 맞벌이 부부의 증가 등과 같은 인구통계학적 변화로 이미 변경되고 있는 상황에서, 최근의 코로나19 사태로 인해 그 변화가 가속화될 것이라고 전망된다. 이를 위해 전문조사업체인 닐슨코리아의 패널 500명을 대상으로 온라인 설문조사를 수행한 분석결과를 본 연구에 활용하였다. 특히 소비자를 2개의 세대 그룹(Z세대 vs. 밀레니얼세대)으로 나누어 코로나19로 인해 바뀐 소비활동 변화와 식품구매 행태를 분석하여 제시하였다. 그 결과, 기존 온라인 유통이 강화되어가고 있던 추세가 코로나19로 인해 그 영향이 증폭되었다. 이러한 변화는 세대별로 코로나19 우려 정도의 차이에 따라 소비행동도 다르게 나타났다. 본 연구결과를 토대로 가속화하고 있는 '언택트' 중심으로 소비자들의 행동변화를 새로운 기회로 전환시키는데 있어 관련된 이론적 의의와 실무적으로는 식품업계의 대응전략에 대한 관리적 시사점을 제공할 것이다.

UNCITRAL 신속 중재의 도입과 전망 (Introduction and Prospects of UNCITRAL Expedited Arbitration)

  • 이춘원
    • 한국중재학회지:중재연구
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    • 제32권1호
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    • pp.25-42
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    • 2022
  • The modern arbitration practice recognises the need for a faster and simplified procedural framework for international disputes with fairly low amounts at stake. This has driven several institutions to expand their offer of procedural guidelines with a simplified set of rules that would fit this purpose. Expedited arbitration is increasingly used by parties and is growing in popularity. The basic idea behind establishing expedited arbitration rules is to create the possibility for the parties to a dispute to agree on a simplified and streamlined procedure and to have an arbitration award issued within a short period. The associated cost savings for the parties is another benefit. The importance of developing rules for expedited dispute resolution has recently also been considered by the UNCITRAL Working Group II, in light of the "increasing demand to resolve simple, low-value cases by arbitration" and "the lack of international mechanisms cope with such disputes." As a result, the UNCITRAL 2021 Expedited Arbitration Rules (UNCITRAL EAR) took effect on September 19, 2021. The EAR was adopted by the Commission on 21 July 2021 and, next to UNCITRAL's well-known instruments like the Arbitration Rules (UAR) and the Model Law, represent another chapter in the Commission's impactful work in the field of international arbitration. Overall, the UNCITRAL EAR has great potential to meet the need for more flexible and efficient arbitration proceedings, primarily because they provide the tribunal with strong managerial powers while still leaving room for consultation with the parties. However, parties must remember that not all disputes may be suitable for expedited arbitration, and disputes that are complex or have the possibility of being joint or consolidated may not benefit from simplified procedures and tight deadlines. This article will outline the core features and characteristics of the UNCITRAL EAR.

Advanced Work Packaging (AWP) in Practice: Variables for Theory and Implementation

  • Jung, Youngsoo;Jeong, Yeheun;Lee, Yunsub;Kang, Seunghee;Shin, Younghwan;Kim, Youngtae
    • 국제학술발표논문집
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    • The 8th International Conference on Construction Engineering and Project Management
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    • pp.201-206
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    • 2020
  • Diversification of project delivery methods (PDM) under ever-changing construction business environment has significantly changed the role of project participants. Active efforts to effectively sharing the roles and responsibilities have been observed in the project management offices (PMOs) among owner/operator organizations as well as engineering, procurement, construction and maintenance (EPCM) firms. In order for being effective in a holistic way throughout the project life-cycle, a PMO needs to have 'adequate management skills' as well as 'essential technical capabilities' in cooperating with many different participants. One of the well-known examples of the PMO's tool to support these skills and capabilities is the effective 'work packaging (WP)' that serves as a common basis integrating all relevant information in a structured manner. In an attempt to enhance the construction productivity, the concept of 'advanced work packing (AWP)' has been introduced by Construction Industry Institute (CII). The AWP enables productivity to be improved by early planning of construction packages in the design phase "with the end in mind". The purpose of this study is to identify and evaluate the 'variables' of advanced work packing (AWP) for life-cycle information integration. Firstly, an extended concept of advanced WP based on the CII AWP was defined in order to comprehend many different issues of business functions (e.g. cost, schedule, quality, etc.). A structured list of major components and variables of AWP were then identified and examined for practical viability with real-world examples. Strategic fits and managerial effectiveness were stressed throughout the analyses. Findings, implications and lessons learned are briefly discussed as well.

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