• 한국정보시스템학회지:정보시스템연구
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• 제7권1호
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• pp.55-76
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• 1998

Various trials to overcome the limitation of current accounting which fails in synchronizing business activities and their information have failed to make satisfactory result merely showing a little saving of processing time. This is because such trials have been done within the boundary of double-entry bookkeeping system. Without consolidating business activities and their information, reformation efforts such as BPR(business process re-engineering), ABC(activity-based costing), CALS(commerce at light speed) etc to fit the business organization to the changing business environment could not be achieved. Overcoming the limitation of accounting takes precedence of any other attempt to construct the management information systems. Activity Information Accounting System(AIAS) proposes the way of overcoming the limitation of current accounting by using the new accounting methodology and unique solution to real time accounting information. AIAS produces accounting and management information directly of activity information without bookkeeping process of activity information. AIAS adopts method of transforming the details of corporation activities directly into accounting information rather than method of double-entry bookkeeping system. The purpose of this paper is to prove AIAS to be very flexible system by using flexibility concepts. Flexibilities are defined as three aspects, namely ① timeliness (rapid accounting information generations and presentations) ② easy systems modificabilities according to environment changes ③ adaptabilities to all industries.

• 한국유통학회지:유통연구
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• 제14권1호
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• pp.1-25
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• 2009

본 연구의 목적은 소비자 관점에서 할인점의 사회적 책임 활동과 점포태도간의 관계를 실증함과 동시에 그러한 관계의 경계 조건으로 지역애착도의 조절효과를 규명하는데 있다. 1,118명의 할인점 이용 고객을 대상으로 수집된 자료가 분석에 이용되었으며, 분석 결과 사회공헌활동, 소비자보호, 환경보호와 같은 사회적 책임 활동이 점포태도에 영향을 미치는 것으로 나타났다. 아울러 지역사회공헌활동과 소비자보호는 지역애착도가 높은 소비자의 경우에 점포태도에 미치는 영향력이 증가하는 조절효과를 보여 주었다. 이러한 결과에 대한 이론적 및 실무적 시사점과 향후 연구 방향이 제시되었다.

• 한국경영과학회지
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• 제36권2호
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• pp.67-88
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• 2011

This study empirically investigated the effects of knowledge management(KM) strategic alignment on the KM activities as well as the product and process innovation of manufacturing firms. Based on the framework, which employs the usage levels of target costing systems(TCS) and information technology(IT) infrastructure, four types of KM strategies were identified and proposed：mixed, explorative, exploitative and negative strategies. In this research, these four types of KM strategies were empirically validated. According to the results of this study, it was found that when a explorative KM strategy is aligned with a low-cost strategy, KM activities are activated and the degree of a process innovation is increased. It was observed that in the case of the alignment between a differentiation strategy and a exploitative KM strategy, both KM activities and the level of a product innovation are enhanced. The results also demonstrated that for the enhancement of both a process and a product innovation through the activation of KM activities, a mixed KM strategy must be aligned with a composite business strategy, which focuses on a low-cost as well as a differentiation strategies. Accordingly, it is concluded that the KM activities and the levels of the product and process innovation can be activated or improved with the alignment of the KM strategies and business strategies.

• Journal of Information Technology Applications and Management
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• 제23권2호
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• pp.29-59
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• 2016

These days, the business environment such as Information Technology (IT) is rapidly changing, and organizations are consistently trying to change themselves for the survival and success under the changing environment. In this situation, change management is very important because it draws the change behaviors of organization members for the success of organizational change. The purpose of this study is to investigate the effect of the organization members' psychological factors on the performance of the acquisition of new IT, which is one of the most important organizational change. Based on previous studies in the area of organizational change, organization members' resistance to change, self-congruity theory, change activities and organizational performance, the research model is developed for validating the effect of organization members' self-congruity on the performance of the acquisition of new IT. Statistical analyses show that self-congruity has a significant effect on the change activities. In particular, private self-congruity has more impact on the change activities than public self-congruity. In addition, self-leadership, rewards and recognitions, and the diffusion of change activities have significant effects on job satisfaction. Self-leadership has a significant effect on organizational commitment.

• 한국정보시스템학회지:정보시스템연구
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• 제15권2호
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• pp.173-193
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• 2006

This study first conceptualizes and investigates five dimensions of SCM activities, such as organizational capacity, revitalization support collaboration, appraisal and responsibility, and information system activities. Second, this study develops three dimensions of a supply chain structure, and proposes a balanced scorecard (BSC) model in order to measure business performance. And then, this study establishes too research hypotheses as follows: H1. The SCM activities varies with the supply chain structure. H2. The management performance varies with the supply chain structure. In the questionnaire survey for empirical analysis, this study carefully selected 809 of companies in Korea. We conducted a survey by mail and collected 127 data. Out of 127 data we actually used 103 responses for statistical analysis. After conducting statistical analysis, we could find the results as followed: 1) The supply chain structure was classified into three networks through a clustering procedure, such as supply network, conversion network, and distribution network, and these networks were used to testify hypotheses. As a result the effect of SCM activities varies according to three networks and especially, the companies in distribution network were more active than those in supply and conversion networks doing SCM activities. 2) We may conclude that business performance varies with three networks, and distribution network achieves better performance than supply and conversion networks do.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.19-29
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• 2020

The paper examines the impact of information about cash flow from operating activities of firms listed on Vietnam's stock market to the decision making of individual investors. Data were collected from interviews with 160 individual investors about their investment decisions based on information on profit growth and cash flow growth from operating activities. T-test was conducted to research on Vietnam's stock market - a market considered as information that is not really public, transparent and ineffective. The research results show that: (1) investors do not care about cash flow from operating activities when making investment decisions if the company's profits grow positively, (2) information about cash flow from operating activities only affects the decisions of individual investors once profit growth is negative, and (3) conflicting information between profit growth and cash flow growth from business activities significantly affects the confidence and comfort of investors in Vietnam's stock market when they make investment decisions. Then, the study points out the mistake of investors when making investment decisions, and offers recommendations to investors when making investment decisions, not only concerned with profit growth, but also paying special attention to cash flow growth, especially cash flow from the company's business operations.

• 동아시아경상학회지
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• 제9권4호
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• pp.43-54
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• 2021

Purpose - Stakeholders play a vital part in the company's CSR activities and they are part of the company's achievement and affect the company's achievement or business objectives. This study aims to add insight into the already existing knowledge how the organizational culture can promote corporate social welfare activities. Research design, Data, and methodology - The current authors obtained text data for the possible practical suggestions which might be used for the creation of coding method. That implies that the present author investigated only trustable textual sources to provide for the possible solutions such as peer-revied sources and published book. Result - Research results indicated that organizational culture promotes corporate social welfare activities by making people know their values and understand how they come about. Not every community knows what its members want and how to achieve its needs. Sometimes, a community can obtain the values and principles of an organization and incorporate them into community values. Conclusion - Executive leadership and customers are part of society. Any strategy that influences their operation and works ethic influences the contact of the community. This research found methods vital in setting up an excellent culture that enhances profitability and the corporate social welfare activities through motivation and communication.

• 융합경영연구
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• 제9권1호
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• pp.41-50
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• 2021

Purpose: In general, when a company wants to build a brand, its brand managers research the market and industry trends and then make decisions regarding the brand architecture and brand positioning development. This study was conducted not only in the service industry but also in manufacturing, finance, public institutions, and a variety of other business institutions. This led to a statistically significant difference between the status of external mobile branding for each business sector, and brand commitment and performance. Research Design, Data and Methodology: External mobile brand communication activities influence on employees' brand commitment. External mobile brand communication has a greater impact on employee brand commitment than any other factors. Result: Among the three external mobile branding activity variables, the external mobile brand communication variables have the greatest impact on employee brand performance. This supports the arguments proposed by that external mobile brand communication has a greater impact on employee brand commitment than any other factors. Conclusion: As a result, public institutions, such as ordinary businesses, need to recognize that external branding activities that enhance employee brand performance should be a key management activity. In contrast, financial institutions have the highest leadership activities and employee brand commitment.

• 아태비즈니스연구
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• 제12권4호
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• pp.241-251
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• 2021

Purpose - Drawing on the content-process approach, this study examines the effect of employees' perceived utility of education and training in small and medium enterprises (SMEs) on their satisfaction. In addition, this study investigates how the human resource management department' activities moderate the relationship between employees' perceived utility of education and training and satisfaction. Design/methodology/approach - This study predicts the positive relationship between employees' perceived utility of education and training and satisfaction, and HR activities strengthens this positive relationship. To test these hypotheses, this study utilized Human Capital Corporate Panel (HCCP) datasets, especially 2017 data at the individual level. The number of the final sample is 425 for the test. Moreover, this study used the hierarchical regression model with SPSS. Finding - As predicted, the analytical results with the hierarchical regression model showed that employees' percieved utility of education and training and satisfaction were positively related. In addition, HR activities strengthened this relationship between employees' percieved utility of education and training and satisfaction. Research implications or Originality - This study will provide academic and practical implications for future research on human resource development, especially SMEs by deepening an understanding of the important factors in order to increase employees' satisfaction of education and training. the number of viewers is found in most American films released in Korea.

• 한국중재학회지:중재연구
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• 제33권2호
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• pp.109-137
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• 2023

This paper reviews legal framework, characteristics and main contents of the 'Optional Rules for the Arbitration of Disputes Relating to Outer Space Activity' enacted by the Permanent Court of Arbitration (PCA) in 2011. Space activities, which began in the 1950s, are undergoing significant changes according to the international characteristics and development of science and technology. New Space and the space business will be the key factors driving these changes. However, the diversity of disputes caused by New Space space activities and the characteristics of each type of dispute must be considered together. This is because the space business can be maintained and developed by securing the effectiveness of dispute resolution. This paper identifies that the PCA Space Dispute Arbitration Rules have important legislative and policy significance in this respect. Specifically, in this paper, the international space law system, the draft convention of the International Law Association, and the PCA arbitration rules were introduced in an overview of the international dispute settlement system related to space activities. Afterwards, it examines that the systematic structure and some major contents of the PCA Space Dispute Arbitration Rules in detail. Based on this, the paper suggests some points of application of the PCA Arbitration Rules and the legislative policy implications.