• Journal of Distribution Science
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• v.16 no.10
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• pp.77-82
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• 2018

Purpose - This paper examines the relationship between corporate social responsibility and financial reporting quality. Corporate social responsibility is a way for firms to take responsibility for the social and environmental impacts of their business operations. Corporate social responsibility is a broad concept that can take various forms depending on the firm and industry. Through corporate social responsibility programs, firms can benefit society. At the same time, firms improve their reputations by increasing engagement in corporate social responsibility activities. However, corporate social responsibility activities are not directly related to profitability, especially for distribution firms. Research design, data, and methodology - 229 distribution & service firm-years between 2011 and 2016 are used for the main analysis. In Korea, Korean Economic Justice Institute evaluates the ethical performance of Korean firms, and the institute annually discloses the scores of top firms. This study uses the KEJI Index scores to measure firm-level corporate social responsibility activities. Discretionary accruals are used as a proxy for financial reporting quality. Discretionary accruals can be used opportunistically, and thus distort the information in earnings. We extract financial data from the KIS Value database. Results - We find that distribution & service firms' engagement in corporate social responsibilities is positively related to their financial reporting quality. First, there is a negative correlation between implementation of corporate social responsibility activities and discretionary accruals. In addition, we find that the coefficient of CSR is significantly negative, supporting our prediction. The result is significant at the 1% level. Conclusions - We examine the relationship between corporate social responsibility activities of distribution firms and their financial reporting quality while most prior studies examine the engagement in corporate social responsibility activities of manufacturing firms. The results of this study show that distribution & service firms engaging in corporate social responsibility activities are likely to maintain high-quality financial reporting.

• Korean Journal of Plant Tissue Culture
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• v.24 no.4
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• pp.189-195
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• 1997

Twenty six per cent of Canada's core biotech companies are Ag-biotechnology, compared with five per cent in the United States. Activities include the use of microorganisms, plant cells to create commercially viable products, and transformation of plants to improve specific qualities. Goals ate to increase the world's food supply, enable crops and animals to resist pests and diseases, increase the nutritional content of food, and improve production efficiency. I believe that there are business opportunities in the agriculture sector for Canada and other countries such as Korea to collaborate. These are research to research : institute to institute: business to business, and combinations of these areas. However, for these opportunities to become a reality we need to increase our awareness of each other's activities and needs. My presentation today was not designed with specifics, but to encourage some strategic thinking by both countries on how we can do business together in agriculture and biotechnology.

• The Journal of Information Systems
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• v.16 no.2
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• pp.145-169
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• 2007

The purpose of this research is to investigate success factors of knowledge management in Korea companies. The research scheme was experimented through a questionnaire survey answered by 87 companies. The research model was composed of five groups : 1) CEO support and business strategics, 2) organization culture 3) information technology characteristic of knowledge workers 4) a reward and performance measurement 5) knowledge management system. The results of this research indicated that the CEO support and organization culture are important factors for knowledge activities. The information technology characteristic of knowledge workers and a reward have small effects for knowledge activities. Manufacturing companies and non-manufacturing companies need different knowledge management strategies. The results of this study will be helpful for the success implementation of knowledge management in Korean companies.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.35 no.4
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• pp.133-141
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• 2012

Virtual project organization may be recognized as one of the promising business models in which many knowledge sources externalize through cross boundaries of knowledge-based organizations. This paper proposes a knowledge competence evaluation of virtual project organization based on the following perspectives: 1) Individual knowledge perspective, 2) Activity-oriented knowledge perspective, and 3) Knowledge-driven social network perspective. In the framework, individual knowledge competence having experienced or learned from knowledge-based activities and virtual networks in the project, should be evaluated according to the assumption that knowledge and collaboration competence depends on the activities and networks acquired proportionally by the past participation to projects. An illustrative SI example is given in order to validate the proposed evaluation and computing procedure.

• Journal of the Korea Society of Computer and Information
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• v.21 no.12
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• pp.97-105
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• 2016

Network-Centric Operational Environment(NCOE) service becomes critical in today's military environment network because reusability of service and interaction are being increasingly important as well in business process. However, the refinement of service by semantic similarity and functional similarity at the business process was not detailed yet. In order to enhance accuracy of refining of business service, in this study, the authors introduce a method for refining service by semantic similarity and functional similarity in BPMN model. The business process are designed in a BPMN model. In this model, candidated services are refined through binding related activities by the analysis result of semantic similarity based on word-net and functional similarity based on properties specification between activities. Then, the services are identified through refining the candidated service. The proposed method is expected to enhance the service identification with accuracy and modularity. It also can accelerate more standardized service refinement developments by the proposed method.

• Journal of Information Technology Services
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• v.5 no.3
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• pp.45-62
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• 2006

The research is intended to satisfy two interesting research purposes: one is to examine activities of both BSC adotion phase and implementation phase under carrying BSC project. The second purpose is to analyze the influence from those activities towards innovating business world. This study was conducted thru online questionnaires via online survey system during 3 months for targeting mainly on business users and consultants. The findings of the study suggest that employee's involvement, BSC information sharing, collaboration cross task related teams have major roles to operate BSC successfully. From findings, KPI choice, top-down goal allocation, budgeting allocation have strong influences on upgrading business innovations. Those businesses like to considering adoption of BSC can benefit from the findings of the research.

• Asia-Pacific Journal of Business
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• v.12 no.1
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• pp.57-69
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• 2021

Purpose - The purpose of this study is to investigate the effect of macroeconomic conditions on the relationship between CSR and firm value. Design/methodology/approach - Employing KEJI index as a proxy for a firm's CSR activities, we investigate whether investors discount the value of CSR activity during the economic recession when a firm's bankruptcy risk is high and thus its future sustainability is suspected. Findings - Our empirical result represents that the value of a firm with high CSR score is undervalued during recession, reflecting investors doubt the sustainability of a firm whose CSR score is high when overall economy is exposed to high downside risk. Research implications or Originality - It implies that investors may not regard the CSR activities as an indicator of corporate sustainability. Also, the result represents that stable macroeconomic condition can be one of the important factors to make the CSR activity increase a firm's value.

• Journal of Korean Society for Quality Management
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• v.35 no.4
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• pp.101-110
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• 2007

This study developed a new model for evaluating activities related to PL(Product Liability), with which our domestic enterprises can more easily assess the actual status of the management of PL than as they could do before. In addition, this model was designed to make the evaluation can be done focusing on the Product safety management cycle, unlike the other PL evaluation models. This model consists of 3 evaluation domains such as evaluations of planning, implementation, and assessment and taking action regarding product safety management. In order to verify that this evaluation model meets its objectives, the researcher directly conducted evaluations of activities related to PL in 3 companies specializing in electric home appliances through visiting them.

• Journal of Korean Society for Quality Management
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• v.45 no.3
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• pp.547-560
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• 2017

Purpose: This study investigates the effect of CRM activities of Korean equipment construction companies on the quality satisfaction perceived by consumers as an analysis method using Kano model. Methods: It use the Kano model to classify the quality characteristics of the CRM activities of equipment construction companies, focusing on consumer perception, and analyze the effect on the level of quality satisfaction perceived by consumers. Results: The results showed that most of quality attributes of CRM activities in the equipment companies were categorized as 'one-dimensional' quality. Conclusion: The CRM activities in equipment construction compaies is verified to be essential component of successful strategy to improve customer's satisfaction.

• Korean Management Science Review
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• v.33 no.2
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• pp.49-64
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• 2016

A literature has demonstrated that the three dimensions of corporate sustainable management activities (economic, social, and environmental responsibility) affect corporate performance via reciprocity and trust (expertize-based trust and benevolence-based trust) perception. However, previous studies show some inconsistent results for the effects of reciprocity and trust perception on the relationship between corporate sustainable management activities and corporate performance. Thus, this paper re-analyzes the relationships between the constructs based on various industries and customers. The empirical results can be summarized as follows. Expertise-based trust is affected not by social responsibility and environmental responsibility but economic responsibility.