• 디지털융복합연구
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• 제12권2호
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• pp.173-182
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• 2014

정부는 창조경제에 의해 국가 성장과 효율성을 향상시키고자 한다. 본 연구에서는 벤처기업과 일반중소기업의 조세지원제도의 유효성으로서 조세부담율의 차이가 있는지에 대해 연구한다. 표본선정은 2010-2012년도 대한상공회의소, 중소기업청, 코스닥협회의 공시자료를 통해 수집하였다. 분석결과, 첫째, 벤처기업과 중소기업간, 세액공제 및 세금감면 등 조세지원을 받는 기업과 받지 않는 기업간에 조세부담률에서 차이가 있었다. 둘째, 벤처기업이 중소기업에 비해 조세부담율이 낮은 것으로 조사되었다. 본 연구결과에 의해 조세지원제도의 유효성을 확인하였으며, 새로운 정책적 대안으로 활용할 수 있을 것으로 본다.

• 정보보호학회논문지
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• 제24권6호
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• pp.1309-1318
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• 2014

최근 들어 세계적으로 정보자산 유출에 대한 문제가 심각하게 대두되고 있다. 국가정보원 산업기밀보호센터에 따르면 첨단 기술 불법 유출 관련 사건 피해 기업 중 중소기업이 71%에 달하는 것으로 나타났다. 이는 대기업뿐만 아니라 중소기업 역시 정보보호 관리체계를 수립 운용하고 이를 인증 받아야 할 필요성이 있음을 뜻한다. 이러한 ISMS 인증을 받기 위해서는 외부 컨설팅 업체의 컨설팅이 필요하지만, 기업이 어떤 요인을 가지고 ISMS 인증을 위한 컨설팅 업체를 선정하는지에 대한 연구가 아직까지 미비한 수준이다. 본 연구에서는 중소기업이 어떠한 요인을 가지고 ISMS 인증을 위한 컨설팅 업체를 선정하는지 탐색적 요인분석 기법을 이용하여 실증적으로 분석하였다. 연구 결과 인적 능력 및 관리력, 시장 선도 능력, 컨설팅 진행 능력 및 실적, 물적 인적 자산규모 등 네 가지의 압축된 요인을 도출하였다.

• 노동경제논집
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• 제36권2호
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• pp.95-124
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• 2013

본 연구에서는 정부의 사업주 직업훈련지원제도가 교육훈련투자를 촉진하고, 촉진된 교육훈련투자가 생산향상으로 이어지는지를 기업체 자료를 이용하여 실증분석해 보았다. 분석 결과 정부지원이 기업의 교육훈련투자를 촉진하는 효과가 중소기업에 비해 대기업에서는 분명히 관찰되고 있지 않다. 또 정부지원을 통한 교육훈련투자 증가는 대기업보다 중소기업에서 보다 분명히 생산성향상 효과가 나타났다. 한편 교육훈련투자 수준이 높은 기업일수록 정부지원을 통한 교육훈련투자의 성과향상 효과가 훼손되는 것으로 분석되었다. 따라서 상대적으로 더 높은 수준의 교육훈련투자를 하고 있는 대기업에 대한 정책 효과가 중소기업에 비해 제한적인 것으로 보인다.

• 산업공학
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• 제25권1호
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• pp.13-20
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• 2012

Recently, the collaboration among small and medium-sized enterprises(SMEs) has been recognized as an effective competitive tool. As several systems have been developed to boost the collaboration, it is necessary to analyze the effectiveness of the systems in terms of their contribution to enhance operational performance of SMEs through objective and quantitative validation. In particular, the analysis for SMEs rather than large-scaled enterprises has not received much attention due to lack of relevant information and difficulty of collecting data. This paper presents a framework for analyzing the effectiveness of the collaboration support system, called i-manufacturing hub, which has been implemented by Korean government. Identification of influential factors to the effectiveness of collaboration hub, and constructing necessary hypotheses are proposed. To overcome the difficulty in data collection only by means of surveys through subjective questionnaires, we exploit system log data that are generated while SMEs use the system. As an initial phase to analyze the effectiveness through hypothesis validation, we discuss several interesting observations and challenges in the direction of enhancing collaboration among SMEs for better operational performance improvement and more participation in the collaboration hub.

• 한국직업건강간호학회지
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• 제19권2호
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• pp.258-267
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• 2010

Purpose: This paper studies the influence of the case-management program on the change of blood sugar, lifestyle, and knowledge level of diabetes mellitus (DM) for medium-sized-enterprise employees suffering from DM. Method: Subjects, divided into experimental and control groups, are 59 workers with FBS higher than 126mg/$d{\ell}$ or under DM medication treatment in the medium-sized enterprises, being managed by two distinct university hospital group occupational health management service teams. The case management program for DM patients consists of 6 different processes in which each subject is treated. Result: FBS decreased in the experimental group after the program, while that of the control group increased significantly. In the experimental group, the amount of smoking, the frequency of drinking and the amount of drinking per week decreased. Also, the knowledge level for DM and the change of nutrition management showed significant increase. In the control group, the amount of smoking increased and the frequency of drinking, the amount of drinking and nutrition level did not change significantly. And the knowledge level for DM decreased. Conclusion: We expect that taking this case management program for DM management may significantly improve diabetic patients' overall health.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2005년도 추계학술대회
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• pp.93-100
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• 2005

Small & medium sized company is the most efficient way of management to prevent my accident in the area of industry. Employees are more than 30 to less than 50 persons and which is liable for securing a safety manager on site, is gradually seen on the surface. Even a small company is nothing less than a dead zone from a safety since it's free from his obligation of employing a safety manager. Let us now think about the effective measures against a industrial accident by collecting, reviewing a variety of preventive measures, which is being carried out for preventing an industrial accident happening in a small company, and comparing, analyzing the effect according to the respective measures. Through this research, it's expected to contribute to both the development of small & medium sized company and our national economy with the improvement of a company's competitiveness and the accumulation a technical background by way of prevention from occurring industrial accident in a small & medium sized company, in accordance with an friendly environment of work room to protect the employee from leaving his job.

• The Journal of Asian Finance, Economics and Business
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• 제5권2호
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• pp.139-149
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• 2018

In the contemporary era of smart tourism, travelers face more accommodation options than ever before. The rapid expansions of alternative accommodation sector are partially owing to the growth of electronic commerce and the rise of online intermediary platforms. Online travel agencies serve as a critical distribution channel for tourism sectors, and the significance is further increased for small and micro entrepreneurs whose direct communication channels are scarce. Considering the holistic process of customer experience started with a third-party online intermediary, this study explores basic and extended attributes of small and medium-sized alternative accommodation where the comparative value is created. In order to achieve the objective, a research design was developed to synthesize the qualitative evidence. The synthesis encompasses both theoretical and practical perspectives, from a systematic review and opinions of academic professionals to an in-depth interview with an industry expert and the current practices of online travel agencies. This study suggests that the sources of value creation for alternative accommodation are not always consistent with those of the traditional. Accounting for the temporal and spatial dynamics in customer experience, the findings of this study provide insights on the comparative value of alternative accommodation, to both academic and industry audiences.

• Journal of Information Technology Applications and Management
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• 제22권4호
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• pp.205-224
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• 2015

Information System is a critical success factor for overcoming the limitations of asset and capacity of Small and Medium Enterprises (SME), and for acquiring competitiveness. Although, the rate of adopting information system by SME has grown, the rate of its utilization has been stagnant. The purpose of this study is to identify the influencing factors that increase SME's information system utilization. We identify perception of strategic value, supplier's support capacity, and organizational characteristic by examining previous researches on information system utilization by SMEs, and verify their the influencing relationship with the information system utilization. This study verifies the research model and hypothesis using structural model. A date-set of 1209 samples from a survey on employees in charge of information system of SME was applied in verifying the research hypothesis. The result of this study shows that the information system utilization influences perception of strategic value and support of supply company, and partly, the structural characteristics. This study presents directions to establish strategy and policy making, and theoretically presents core factors of SME's information system utilization.

• Journal of Information Technology Applications and Management
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• 제17권2호
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• pp.47-69
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• 2010

Small and Medium Enterprises(SMEs) represent quite a large proportion of the Information Technology (IT) industry as a whole in terms of the sales revenue and the number of employees. And their role has been constantly growing. However, they have suffered from the shortage and turnover of skilled IT personnel. Under the background, this study focuses on how to effectively retain IT personnel in SMEs. Job embeddedness is the newly emerging concept in the turnover research. It is known that job embeddedness predicts turnover better than the traditional attitude variables such as job satisfaction and it can be developed by human resource practices. So, this study empirically investigates the relationship among human resource practices, job embeddedness and turnover intention. The survey results of 193 IT personnel reveal that compensation, technical competency development, recognition and work-life balance practice have statistically significant effects on job embeddedness, and that job embeddedness has a negative influence on turnover intention of IT personnel. Based on these results, the implications for managing turnover issues in IT SMEs are suggested.

• International Journal of Internet, Broadcasting and Communication
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• 제11권4호
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• pp.65-70
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• 2019

We are looking the impact associated with globalization in favor of small and medium enterprises (SMEs) growth and how helped to reduce the obstacle facing SMEs growth. We used empirical analysis in order to examine the relationship underlying the globalization and its impact to SME growth. We employed primarily data from Tanzania SMEs. Further we seeks to explain the negative notion that has been created that globalization is not friendly to SME growths. We employed primary data from Tanzania SMEs. The partial least squares (PLS) was used for analysis. The conclusion has indicated that globalization has a relationship with SMEs growth and has contributed to the reduction of obstacles that inhibit SMEs growth. However study confirmed controversial result on part of availability of managers and manpower with global perspectives to influence SMEs growth. The test accepted that globalization has influenced availability of managers with global perspectives but reject the availability of these managers influences the SMEs growth The results give a clear outlook to help policy maker in policy review process, formulate base for extensive study on issues for manager perspectives and draw intervention.