• Title/Summary/Keyword: e-governance

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A Study on the Effects of Earnings Management in Outside Directors System for Information Security Company (정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구)

  • Kim, Dong Young
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.143-158
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    • 2014
  • Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

Mobile Commerce Success Factors: A Value-Focused Analysis (모바일 커머스의 성공 요인들에 관한 연구 : 가치 중심적인 분석)

  • 이정우;이승희
    • The Journal of Society for e-Business Studies
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    • v.8 no.4
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    • pp.129-149
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    • 2003
  • Explosive growth of mobile devices over the past years has greatly increased commercial interests in mobile commerce, but mobile commerce has not yet seen enough increase on demand side as anticipated. Despite the slow start, mobile commerce has a lot of potential from users' perspective. In order to make this potential a reality, businesses must focus on the values from their customers' perspective, not technical competencies. This research employed Keeney's(1992) value focused thinking approach and explore values of mobile commerce from actual users' viewpoint. In depth interviews were conducted with seventy Practical users of mobile commerce. Through an extensive focus group sessions, 748 statements obtained from actual users were classified into 18 categories of means objectives and 12 categories of fundamental objectives of mobile commerce. The means-ends network diagram of values seen in mobile commerce by actual users were presented and compared to typical electronic commerce diagram. Results suggest the mobile commerce needs to be handled differently from the traditional electronic commerce.

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Bitcoin(Gold)'s Hedge·Safe-Haven·Equity·Taxation (비트코인(금)의 헷지·안전처·공평성·세제 소고)

  • Hwang, Y.
    • The Journal of Society for e-Business Studies
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    • v.23 no.3
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    • pp.13-32
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    • 2018
  • Btcoin has made a big progress through anonymity, decentralized authority, sharing economy, multi-ledger book-keeping, block-technology and the convenient financial vehicle. Bitcoin has the characteristics of mining and supply by decentralized suppliers, limited supply quantity and the partial money-like function as well as gold. The paper studies the hedge and safe-haven of Bitcoin and gold on daily frequency data over the period of July 20, 2010-Dec. 27, 2017 employing Asymmetric Vector GARCH. It finds that gold has the hedge and safe-haven against inflation and capital markets while Bitcoin has the weak hedge and the weak safe-haven. It shows insignificant effects of inflations of US and Korea on the volatilities of Bitcoin and gold. It also suggests the necessity of clearing of vagueness behind the anonymity for fair and transparent trade through the law application in the absence or fault in law (Lucken im Recht). following the spirit of the living constitution (lebendige gutes Recht oder Vorschrift). The relevant institutions are hoped to be given some of obligations such as registration, minimum required capital. report, disclosure, explanation, compliance and governance with autonomous corresponding rights. The study also suggests the reestablishment of the relevant financial law and taxation law. The hedge would not be successfully accomplished without the vigilant cautions of investors.

Environmental Management : Based on CU's ESG Management (유통산업의 환경경영 : CU의 ESG경영을 중심으로)

  • Kim, So Hyung;Seo, moon Sol;Kim, Yu Jin
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.2
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    • pp.37-46
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    • 2022
  • Recently, our society and environment has changed rapidly due to the pandemic caused by the COVID-19 virus. In this rapidly changing environment, companies fulfill their social responsibilities and require non-financial elements of transparent management activities. ESG has become one of the non-financial factors, and interest of ESG management is increasing worldwide. In this paper, we examine the importance of ESG concept and ESG management performance and the correlation with companies, and examine the necessity of ESG management for companies in the future. The literature reviews are conducted on CU which is currently best practicing ESG management through various secondary data. Also, we used interview articles so that reflect the rich voice of the distribution industry. In addition, after examining ESG characteristics through examples of global companies, we looked at BGF Retail's CU convenience store ESG activities, which is a leader in ESG management, in distribution industry. CU was divided into all sectors of E, S, and G, and all sectors were actively engaged in activities and flexibly coping with changing environments and social needs. In particular, it was confirmed that CU's environmental management, which focuses the most, achieved successful results due to the increase in actual consumption of customers. ESG management activities at CU convenience stores are currently ongoing and future tasks. As a leading company in ESG management in the current industry, it is meaningful to understand the process of growing into a company that shares concerns, efforts, and practical activities and fulfills social responsibility. Through this study, the changes and growth of CU and domestic companies to ESG and sustainable management are expected in the futures.

A Study on the Industrial Competitiveness Analysis of Domestic Autonomous Operation Technology Industry Based on the Porter's Diamond Model (국내 자율운항기술 분야의 산업경쟁력 분석 연구 - 포터(Porter)의 다이아몬드 모델을 기반으로)

  • PARK, Hye-Ri;PARK, Han-Seon
    • Journal of Navigation and Port Research
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    • v.46 no.3
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    • pp.203-208
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    • 2022
  • Recently, various digital technology issues such as e-Navigation, Maritime Autonomous Surface Ship (MASS) and Smart ships have constantly emerged in the maritime industry, based on the fourth industrial revolution. The International Maritime Organization is gradually tightening regulations for marine safety and marine environmental protection, and these strengthened regulations are leading to new maritime industries. Thus, the purpose of this study was to design a suitable model to analyze the industrial competitiveness of domestic autonomous operation technology industry, based on the Porter's diamond model. Based on a total of five evaluation factors and 13 detailed factors, the industrial competitiveness of the domestic autonomous operation technology industry was evaluated qualitatively and quantitatively. This industry, which is in the early stage of industrial development, was evaluated as 16.9 points relative to indexing industrial competitiveness. Currently, it is characterized by the simultaneous development of related regulations and core technologies, from the establishment of the scope of the industry. The industrial competitiveness evaluation considering these industrial characteristics is expected to serve as the basis for strategic support and new industrial policy, and impact a wide range of related industries such as shipping, logistics, ports, and shipbuilding and equipment industries.

A Study on Research Trends in the Smart Farm Field using Topic Modeling and Semantic Network Analysis (토픽모델링과 언어네트워크분석을 활용한 스마트팜 연구 동향 분석)

  • Oh, Juyeon;Lee, Joonmyeong;Hong, Euiki
    • Journal of Digital Convergence
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    • v.20 no.2
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    • pp.203-215
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    • 2022
  • The study is to investigate research trends and knowledge structures in the Smart Farm field. To achieve the research purpose, keywords and the relationship among keywords were analyzed targeting 104 Korean academic journals related to the Smart Farm in KCI(Korea Citation Index), and topics were analyzed using the LDA Topic Modeling technique. As a result of the analysis, the main keywords in the Korean Smart Farm-related research field were 'environment', 'system', 'use', 'technology', 'cultivation', etc. The results of Degree, Betweenness, and Eigenvector Centrality were presented. There were 7 topics, such as 'Introduction analysis of Smart Farm', 'Eco-friendly Smart Farm and economic efficiency of Smart Farm', 'Smart Farm platform design', 'Smart Farm production optimization', 'Smart Farm ecosystem', 'Smart Farm system implementation', and 'Government policy for Smart Farm' in the results of Topic Modeling. This study will be expected to serve as basic data for policy development necessary to advance Korean Smart Farm research in the future by examining research trends related to Korean Smart Farm.

The Impact of Internal Customer Awareness of ESG Importance on the Organization's ESG Management Needs and ESG Performance Awareness -Focusing on Vocational Training Institutions- (내부고객의 ESG중요도 인식이 조직의 ESG경영 필요성과 ESG성과 인식에 미치는 영향 -공공기관(직업능력개발 조직)을 중심으로 -)

  • Dong-tae Kim;Eun-young Lee;Ji-hwan Park
    • Journal of Practical Engineering Education
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    • v.15 no.3
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    • pp.663-670
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    • 2023
  • Unlike previous studies that have looked at ESG management and ESG performance from a consumer perspective, this study aims to examine the relationship between attitudes toward ESG and ESG performance perception from the perspective of internal customers who are members of the organization. To this end, the impact of internal members' perceptions of the importance of each ESG area on the organization's ESG management necessity and performance perception was summarized into three research questions and the impact was identified using a structural equation model. As a result of the study, internal customers highly recognized the organization's ESG management needs when they recognized the E (environmental) and G (governance) areas as important, but there was no significant relationship with the ESG management needs in the S (social) area (Research Question 1). In addition, the relationship between the perception of importance in each ESG area and the organization's ESG management needs was found to be little different depending on internal customers' interest in ESG, the degree of ESG knowledge, and age (Research Question 2). Finally, it was found that internal customers who highly perceive the organization's ESG management needs were also positively aware of the organization's ESG performance level.

A Study on ESG Factors on Corporate Image and Corporate Reputation from a Consumer Perspective (소비자 관점에서 기업이미지와 기업평판에 미치는 ESG 요인에 대한 연구)

  • Park Jinwoo
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.6
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    • pp.715-720
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    • 2023
  • This study aims to select ESG items from a consumer perspective and examine the influence of these factors on corporate image and corporate reputation. ESG-related research tends to be conducted from a corporate or investment perspective. However, based on their evaluation of ESG activities, consumers form corporate image and corporate reputation. Accordingly, the E, S, and G evaluation items were applied from the consumer's perspective to analyze the impact of each item. As a result of the study, the impact on corporate image was found to be in the order of transparent management, support for small and medium-sized businesses, and response to climate change. The results of corporate reputation analysis showed transparent management, response to climate change, and support for small businesses. From the consumer's perspective, activities related to a company's response to climate change are considered a corporate obligation, and demands for coexistence and transparent corporate management of small and medium-sized businesses are growing. The significance of this study is that ESG requires environmental management, symbiotic management, and transparent management from a consumer point of view, suggesting that transparent corporate management is the most important factor. In addition, it suggests that communication with consumers of companies requires communication not only in the environmental area, but also in the social and governance areas.

Climate-Smart Agriculture (CSA)-Based Assessment of a Rice Cultivation System in Gimje, Korea (한국 김제의 벼 경작 시스템의 기후스마트농업 (Climate-Smart Agriculture) 기반의 평가)

  • Talucder, Mohammad Samiul Ahsan;Kim, Joon;Shim, Kyo-Moon
    • Korean Journal of Agricultural and Forest Meteorology
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    • v.23 no.4
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    • pp.235-250
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    • 2021
  • The overarching question of this study is how a typical rice cultivation system in Gimje, Korea was keeping up with the triple-win challenge of climate-smart agriculture (CSA). To answer this question, we have employed (1) quantitative data from direct measurement of energy, water, carbon and information flows in and out of a rice cultivation system and (2) appropriate metrics to assess production, efficiency, GHG fluxes, and resilience. The study site was one of the Korean Network of Flux measurement (KoFlux) sites (i.e., GRK) located at Gimje, Korea, managed by National Academy of Agricultural Science, Rural Development Administration. Fluxes of energy, water, carbon dioxide (CO2) and methane (CH4) were directly measured using eddy-covariance technique during the growing seasons of 2011, 2012 and 2014. The production indicators include gross primary productivity (GPP), grain yield, light use efficiency (LUE), water use efficiency (WUE), and carbon uptake efficiency (CUE). The GHG mitigation was assessed with indicators such as fluxes of carbon dioxide (FCO2), methane (FCH4), and nitrous oxide (FN2O). Resilience was assessed in terms of self-organization (S), using information-theoretic approach. Overall, the results demonstrated that the rice cultivation system at GRK was climate-smart in 2011 in a relative sense but failed to maintain in the following years. Resilience was high and changed little for three year. However, the apparent competing goals or trade-offs between productivity and GHG mitigation were found within individual years as well as between the years, causing difficulties in achieving the triple-win scenario. The pursuit of CSA requires for stakeholders to prioritize their goals (i.e., governance) and to practice opportune interventions (i.e., management) based on the feedback from real-time assessment of the CSA indicators (i.e., monitoring) - i.e., a purpose-driven visioneering.

The characteristics of Records Management Policy during Participation Government(2003~2008) (참여정부 기록관리정책의 특징)

  • Lee, Young-Hak
    • The Korean Journal of Archival Studies
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    • no.33
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    • pp.113-153
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    • 2012
  • Since the government of Republic of Korea was established in 1948, a period that made the biggest difference on National Records Management System was from 1999 when was enacted. Especially, it was the period of President Roh's five-year tenure called Participation Government (2003-2008). This paper illustrates distinct phenomena of Records Management System Policy during Participation Government. Three major agents of the system are President Roh, the Presidential Secretariat, and Archives Management Bureau at the National Archives of Korea. They sometimes competed with themselves for initiatives of policy, but they used to cooperate with each other and have brought about innovations on records management. The first distinctive characteristic of Participation Government (below PG)'s records management is that it implemented governance actively. That is, it tried to listen carefully to all opinions of interest organizations related to records management and enacted laws based on those. The PG not only listened to civic groups, but also created two professional groups called Records Management Innovation Expert Committee and Innovation Decentralization Assessment Committee. Those two groups enacted . Another remarkable feature is a nomination of records management specialists at public institutions. In 2005, PG created Archival Research Positions among research public officials and appointed experts in the field of Archival Research History at central department. With the process, the government tried to provide public records management system and to improve specialty of records management. Since then, records management specialists were employed not only at local governments but also at private archival institutions. It has allowed of entering a new phase in employing records management professionals. The Participation Government also legislated (completely revised) . It led to a beginning of developing records management in Republic of Korea. was revised thoroughly for the e-Government period and was established as a foundation for managing presidential records. An establishing process of a country's records management system describes the degree of democratic development of society. Following governments should supplement PG's shortcomings and carry out 'New Governance Records Management System'. Principal subjects of records management system should include not only a government but also civic groups, local governments, small businesses, and academic professionals. The object of records management also needs to be democratic by recording not only the plans and enforcements of a task but also influences and results of a task. The way of archiving ought to be discussed by all related principals.