• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Journal of Korea Port Economic Association
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• v.39 no.4
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• pp.147-161
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• 2023

As global challenges, particularly climate change, become more pressing, there is a growing global awareness of Environmental, Social, and Governance (ESG) management. Given the crucial role played by the logistics industry in the complex network of the global supply chain, various societal stakeholders are emphasizing the necessity for logistics entities to practice ESG management. Despite the comprehensive ESG guidelines established by Korea for all enterprises, a notable limitation arises from its inadequate consideration of the distinctive features inherent to logistics enterprises, especially those of a smaller and medium scale. Accordingly, this study conducts a thorough examination of existing ESG guidelines, sustainable management approaches in large-scale logistics enterprises, and prior research to identify potential ESG management diagnostic criteria relevant to small and medium-sized logistics enterprises, including aspects such as Public(P), Environmental(E), Social(S), and Governance(G). To streamline the diagnostic criteria, taking into account the unique characteristics of small and medium-sized logistics enterprises, this study conducts a survey involving 60 logistics company personnel and experts from academic and research domains. The collected data undergoes Principal Component Analysis (PCA), revealing that the four dimensions of information disclosure can be consolidated into a single dimension. Additionally, environmental criteria reduce from 16 to 3 items, societal considerations decrease from 22 to 7 items, and governance structures distill from 20 to 5 items. This empirical endeavor is deemed significant in presenting tailored ESG management diagnostic criteria aligned with the specificities of small and medium-sized logistics enterprises. The findings of this study are expected to serve as a foundational resource for the development of guidelines by relevant entities, promoting the wider adoption of ESG management practices in the sphere of small and medium-sized logistics enterprises in the near future. population coming from areas other than Gwangyang, where Gwangyang Port is located.

• Journal of Arbitration Studies
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• v.26 no.1
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• pp.89-105
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• 2016

2008 began with the American financial crisis which gave way to the liquidity crisis (Fannie Mae and Freddie Mac) situation in which 'the withdrawal of investment initiated from the insufficiency of the U.S. subprime mortgage loan companies', 'the large size loss situation of the financial company (Bear Stearns) due to the American structured bond insufficiency' and the second half opening part national debt mortgage company. Within the American financial crisis was propagated the crisis of international derivatives. Due to this, the withdrawal of foreign investment progressed in the interior of a country with the considerable. By the end of 2007, the exchange rate fluctuation was absorbed in the domestic financial circle on the belief the potentiality of the domestic financial market had been growing drastically through the expansion of the foreign currency debt according to this and it came to the defence but while the exchange rate jumped up to the dollar shortage according to the international crisis, the small and medium companies making the banks and exchange rate-related derivatives contract were going bankrupt due to the derivatives loss. The small and medium factories establish the bank exchange rate-related derivatives has nose (KIKO), pivot (PIVOT), and snowball (Snowball) etc. at that time and the damage which it is the KIKO grasped at 6 end of the months in 2008 caused by reaches to 1 thousand billion 4 thousand hundred million dollars. Small and medium companies in which the dollar which it has to denounce among small and medium companies bearing the KIKO contract in fact with the Knock-In generation city bank exceeds the amount of sales were known to be 68 enterprises among 480 enterprises. This paper departs in this awareness of a problem and tries to look into the risk factor of the derivatives, including nose and study the essential ring risk management plan of small and medium manufacturer.

• Journal of Labour Economics
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• v.36 no.2
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• pp.95-124
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• 2013

This article empirically explore the effects of a training subsidies of corporate training investment and productivity improvement using enterprise data. I find that large sized enterprises don't have clear positive effects, but small&medium sized enterprises have, And the more enterprises have corporate training investment, the more positive effects of training subsidies decrease. So large sized enterprises with a relatively high level of corporate training investment have the restricted effect of training subsidies compare to small&medium sized enterprises.

• Proceedings of the Safety Management and Science Conference
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• 2009.04a
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• pp.213-224
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• 2009

The present management of the domestic and international advanced enterprises is transferring the systems and the regulations to the prevention system management. Expecially, KOSHA (Korea Occupational Safety & Health Agency) in Korea has supported to set up the OSHMS (Occupational Safety & Health Management System) by KOSHA 18001 since 1997. But small & medium enterprises (SMS) has many difficulties to set up the OSHMS system because of limited natural and human resources. In this study, the rating system as a judgment method of an OSHMS based on the certification standard of the OSHMS was suggested for SMS to adopt voluntarily the OSHMS, certify KOSHA 18001, and improve the safety and health level.

• International Commerce and Information Review
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• v.11 no.1
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• pp.353-378
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• 2009

This paper intends to analyse the export assistance programs for SMEs(Small and Medium-Sized Enterprises) located in Gyeongsangbuk-do Province as well as to suggest export promotion policy for the local government. In order to accomplish these objectives, the present paper makes an extensive survey about export-support programs conducted by Gyeongsangbuk-do Province. The survey was rigorously made to evaluate export-support programs taken by the provincial government of Gyeongsangbuk-do and the regional firms' awareness about them. The paper utilized SPSS for empirical analysis. The frequency analysis was used to know the precision of data and its general features. The Crosstabulation Analysis was also used to evaluate firms' recognition about export-support programs and their practical use, satisfaction and relationships with the characteristics of enterprises. The results show that the local government must effectively systematize export support programs and develop export-support programs customized for the characteristics of enterprises in Gyeongsangbuk-do.

• Proceedings of the Korean Society for Quality Management Conference
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• 2004.04a
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• pp.556-563
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• 2004

For the activation of the Sanhakyeon Consortium, the role of local universities is critical. It is necessary for the university professionals to bring forth detailed alternative plans to upgrade the technological power of the inferior local small & medium enterprises. This means that the local self-governing bodies must database local universities and professional personnel. As a result, the professionals that are needed by enterprises must be designated to those businesses. Also, the regional small and medium enterprises must develop research personnel to enhance their power of technology. To make this possible, the participating companies of Sanhakyeon Consortium should support the students who are participating in the Consortium with research funds, and also should consider how these students can work for those companies after graduation. Finally, the local self-governing bodies must support Sanhak's cooperative research on locally specialized Industries, by forming a technology-human power network between local universities and small Sl medium enterprises.

• Journal of Korean Society for Quality Management
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• v.40 no.2
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• pp.166-175
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• 2012

Enterprises are continuously trying management innovation activities for survival. Among representative management innovation activities in domestic manufacture enterprise, which are TPS, 6 sigma, Lean 6 sigma etc. Many enterprises through these reform activity have gotten good result. However, these techniques have merits and demerits according to circumstance of enterprise. Specially, there are a lot of difficulties in medium and small size enterprises. In this research, We introduce Lean-SMAIS Method for medium and small size enterprises that is consists of the merit of lean 6 sigma and software(which is called ProEye). We prove Lean-SMAIS method is useful by applying medium and small size enterprise A company.

• Journal of the Korea Safety Management & Science
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• v.10 no.4
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• pp.11-20
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• 2008

The present management of the domestic and international advanced enterprises is transferring the systems and the regulations to the prevention system management. Expecially, KOSHA (Korea Occupational Safety & Health Agency) in Korea has supported to set up the OSHMS (Occupational Safety & Health Management System) by KOSHA 18001 since 1997. But small & medium enterprises (SMS) have many difficulties to set up the OSHMS because of limited natural and human resources. Therefore, this study is developed and proposed the certification standard of an OSHMS for SMS based on the case study on advanced countries, actual conditions of SMS in Korea, and opinion of specialists.

• Journal of the Korea Safety Management & Science
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• v.26 no.2
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• pp.117-125
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• 2024

The objective of this study is to identify the priority of elements for effective implementation of MES in small and medium-sized manufacturing enterprises trying to develop into smart factories. For this purpose, the Delphi method and the Analytic Hierarchy Process(AHP) mothod are applied. As a result of the study, the cooperation of the members in the supply chain is the most important factor for small and medium-sized enterprises in order to survive in the global competitive environment. Therefore, the enterprises need to make various efforts to create synergies through the technical strength of suppliers and the cooperation in the process of introducing and operating MES.