• Title/Summary/Keyword: financial industries

검색결과 441건 처리시간 0.027초

Integrated Reporting Disclosure and Its Implications on Investor Reactions

  • ULUPUI, I Gusti Ketut Agung;MURDAYANTI, Yunika;YUSUF, Muhammad;PAHALA, Indra;ZAKARIA, Adam
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.433-444
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    • 2020
  • The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.

200해리 제도와 어업합작투자에 관한 소고 (A Study on the Overseas Investment of Fisheries under the 200 Nautical Miles System)

  • 지응상
    • 수산경영론집
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    • 제15권1호
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    • pp.81-95
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    • 1984
  • The international marine system was plunged into the age of divided occupation with the adoption of the United Nations Convention on Law of the Sea in April, 1982. The exclusive economic zone of 200 Nautical miles set up by the Convention confirms the assertions of many coastal states whose fishing industries are not well-developed. However, it is unfavorable to the countries whose fisheries are being carried on in deep-sea, because the coastal state has sovereign rights to conserve and manage living resources in it. Under the circumstances the Korean deep-sea fisheries had to find ways out of the difficulties. The ways may be divided into two ways, namely, licensed fishing and joint-venture fishing. The former type becomes unfavorable to foveign fisheries because of decreasing quarts, rising fees and remunerations. The latter type properly meets the wishes of countries concerned and has some merits. However, there is a possibility of bearing the risk in case of investment in developing countries. The insurance system is effective to make up for the loss from the risk, although not perfect. The deep-sea fisheries depressed now by accumulated difficulties need more financial support from the Goverment for the active promotion of overseas joint-venture.

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New Database Table Design Program of Real Time Network for High Speed Train

  • Cho, Chang-Hee;Park, Min-Kook;Kwon, Soon-Man;Kim, Yong-Ju;Kim, Sung-Shin
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 2003년도 ICCAS
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    • pp.2164-2168
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    • 2003
  • Real time control system such as in factory automation fields, defense field, aerospace, railway industries, financial trading and so forth, includes multiple computers on multiple nodes, and share data to process various actions and functions. This is similar to multitasking in a multiprocessor computer system. The task processing efficiency of such system is proportionally increased by process speed of each process computer. And also it is greatly influenced by communication latencies of each node. To provide proper operation of such real time system, a network that can guarantee deterministic exchange of certain amount of data within a limited time is required. Such network is called as a real time network. As for modern distributed control system, the timeliness of data exchange gives important factor for the dynamics of entire control system. In a real time network system, exchanged data are determined by off-line design process to provide the timeliness of data. In other word, designer of network makes up a network data table that describes the specification of data exchanged between control equipments. And by this off-line design result, the network data are exchanged by predetermined schedule. First, this paper explains international standard real time network TCN (Train Communication Network) applied to the KHST (Korean High Speed Train) project. And then it explains the computer program developed for design tool of network data table of TCN.

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창원시 재래시장의 실태 분석 (Analysis of Trends of Traditional Markets in Changwon)

  • 박영근;김판준
    • 마케팅과학연구
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    • 제7권
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    • pp.1-23
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    • 2001
  • 국내 유통시장의 개방에 따른 유통산업구조의 변화는 창원시의 유통산업에도 커다란 영 향을 미치고 있다. 특히 탑마트, 아람마트 등의 할인점에 이어 최근에 개장한 대형 유통매 장인 홈플러스의 입점과 12월 개점 예정인 룻데 마그넷은 기존의 일반 재래시장의 상권을 상당히 잠식하여 창원시의 재래시장은 저가판매라는 고유의 장점을 상실해 가고 있으며, 또한 전근대적인 유통활동, 영세성, 비효율적 경영, 조직화 협업화 부족, 시설의 낙후성 등 으로 경쟁력을 상실해 가고 있다. 이 같은 재래시장의 침체와 위축은 지역 영세상인의 생계문제와 창원시의 경제에까지 영향을 미칠 것이다. 이와 같은 배경에서 본 연구는 창원시 재래시장의 실태분석을 통해 문제점을 파악하는 것을 목적으로 한다. 본 연구의 방법은 문헌연구와 실태조사를 통하여 문제점을 제시하기로 한다.

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창원지역 재래시장 활성화와 지원방안 (Rehabilitating and Supporting Strategy for Traditional Market in Changwon)

  • 송부용;권성오
    • 마케팅과학연구
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    • 제7권
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    • pp.25-53
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    • 2001
  • 경제위기가 계속됨에 따라 지역경제의 두 축인 유통산업과 건설업이 큰 위축을 받고 있다. 재래시장의 활성화를 위한 정책방안이 수립되었지만 뚜렷한 해법보다는 오히려 재래시 장의 재건축에 중점을 두고 있는 듯하다. 재래시장은 실업을 완화하는 사회안전망이자 지역경제의 활력원이다. 시설의 현대화, 업 종의 전문화 등을 통해 대형유통업과 유사한 형태로 조성한다는 것은 어쩔 수 없는 방편이 지만 재래시장 본연의 기능을 없애는 일일 수 있다. 따라서 재래시장의 활성화 방안은 지 역별, 시장별로 특징을 살리고 지역문화와 산업은 물론 소비자성향까지도 고려하여 차별화 하는 전략이 중요하다. 본 연구는 창원지역의 재래시장(중소상가)이 안고 있는 문제점과 특성을 파악하고 향후 경쟁력을 강게 하기 위한 방안과 이를 위한 행정적 재정적 지원과 제도적 정비 방안을 강구해 보는데 있다.

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RETScreen(R) 지중열 히트펌프 모듈 한국 적용에 관한 연구 (RETScreen(R) Ground Source Heat Pump(GSHP) Application for Korea)

  • 아메드 나비드;박상현;이의준;김병선
    • 한국신재생에너지학회:학술대회논문집
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    • 한국신재생에너지학회 2005년도 춘계학술대회
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    • pp.678-683
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    • 2005
  • Korea is utilizing geothermal resources mainly in the bathing and swimming facilities with very few applications for industrial processes or space heating. It is estimated that geothermal capacity and annual utilization are 36.2MWt and 761TJ/year as compared to global capacity and annual utilization of 15,145MWt and 190,699 TJ/year. RETScreen software is a user's friendly tool for analyzing the technical and financial pre-feasibility of potential Renewable Energy (RE) projects that promotes the use of RE applications through the capacity building of planners, decision-makers and industries for successful implementation of RE projects. Strong ties between Canada and Korean organizations such as Korean Solar Energy Society (KSES) and the Korea Institute of Energy Research (KIER) exist for knowledge transfer about RETScreen. In this paper, an overview of RETScreen and its ground source heat pump (GSHP) model with a practical example of an existing project of a community hall in Canada are described to illustrate effectiveness of RETScreenin the implementation of RE technologies. The same community hall project is then evaluated hypothetically considering its location at Kangnyng, Korea. The main objective is to demonstrate how RETScreen GSHP model can also be utilized effectively for GSHP applications in Korea.

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A Study of Successful IT Outsourcing model for SMB

  • Jeong, Seon-Phil;Kim, Yeong-Real
    • 한국정보기술응용학회:학술대회논문집
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    • 한국정보기술응용학회 2005년도 6th 2005 International Conference on Computers, Communications and System
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    • pp.301-304
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    • 2005
  • Most of the small and medium industries rather focus on immediate problems and how to properly maintain organizational matters and existing system than the strategic and operational use of Information Technology when they deal with applications and operation of Information System. This study found out that there were few studies on IT outsourcing for small and medium companies in Korea compared to large enterprises' IT outsourcing. Most preceding studies researched the problems of partnership and technical, managerial, and economical success factors for big companies. Small and medium companies have the problems of financial difficulty, organizational scale (40.3%), shortage of manpower for system operation (24.1%), and lack of practical use of managers (8.9%). SMB firms have required support of government for their Informationalization but, we found out amount of companies (41%) not be informed or don't account on government's supporting IT of SMB programs. In addition, Range and Contents of outsourcing, Reputation of Outsourcing vendor, Reliability of maintaining were selected as CSFs of SMB IT outsourcing. While large corporation staff more considered CEO's willing and inner facts of their companies.

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우리나라 IT산업 수출지원 제도의 평가와 향후 과제 (A Study on the Evaluation and Future Directions of Export Promotion Program in Korea's IT Industry)

  • 정재우;박종오
    • 무역상무연구
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    • 제50권
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    • pp.277-308
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    • 2011
  • Korea's economy has shown recovery since the global financial crisis in 2008. In the year 2010, Korea's export volume reached US D 467.4 billion and Korea is one of the main producer of IT equipment, electronics, ship-buildings, chemicals and automobiles. In particular, IT industry is one of the largest portion in Korea's export industries. The reason of the performance is that we develop innovative products to overseas markets and continued it. Also, there has been export support or promotion scheme in Korea. In this study, We need to evaluate the current system of export support and derive future challenges. This article has been studied to investigate relationship between export promotion and export performance. So, We classify export promotion program into 7 group(IT package, Market pioneers, Overseas exhibition, consultation invited buyers, International IT market research, Small Business IT export counseling center, Overseas marketing online) and the export performance was considered as the dependent variable. So the result are as follows. Factors on IT package, Market pioneers, overseas exhibition, International IT market research have been identified as influencing. and consultation invited buyers, Small Business IT export counseling center and Overseas marketing online have been identified as unimportant factor. So, We have to develop those Factors(IT package, Market pioneers, overseas exhibition, International IT market research) in the direction of strengthening the development of export support scheme.

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한국 벤처캐피탈의 선별력에 대한 분석 (A Study on Selection Capability and Investment Efficiency of Korean Venture Capitals)

  • 손동원;허원창
    • 경영과학
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    • 제29권3호
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    • pp.91-105
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    • 2012
  • This paper examines the investment efficiency of Korean venture capitals during 1987~2006 (20 years), focusing on their selection capability. Despite the Korean government's efforts, venture capital industry has evolved in a slow speed. Since the genesis of venture paradigm in Korea at 1997, venture capital industry as a macro unit has been fully discussed in Korean contexts. But venture capital's activities at micro level regarding each investment's outcome have not been examined. This study attempts to fill the voids of micro knowledge about each investment success rates by venture capitals. We analyzed venture investment records in 4,791 venture startups and their success rates. Their investment criteria were relevant to high potential industries and amount of tangible assets. But their criteria were not relevant to R&D intensity and financial growth of venture firms, which may indicate low level of maturity about Korean venture capital industry. We found that Korean venture capital's investment pattern may be originated from the low return of investment, so that efficiency of IPO markets is a prerequisite for the upgrade of venture capitals' efficiency. Some policy implications are discussed.

The Amount of Earnings Per Share's Adjustment and Earnings Management

  • Paricheh, Monireh;Mehrazeen, Alireza;Shiri, Mahmoud Mousavi
    • 산경연구논집
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    • 제4권1호
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    • pp.15-21
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    • 2013
  • Purpose - Our goal was to determine whether there is a relationship between actual profits' deviation from the profits expected in earnings per share's adjustment announcements and the degree of apparent earnings management in annual financial statements. Research design, data, and methodology - The samples consisted of 133 companies from ten industries. The companies were selected among those listed in the stock exchange, and their data were examined covering the two-year period from 2008 to 2010. Tests were conducted using a regression model and SPSS statistical software. Results - The findings indicate the following. There is no significantly positive relationship among the last earnings per share's adjustment forecast, the first earnings forecast per share, and earnings management. Moreover, the amount of the latest earnings per share's adjustment forecast relative to its first forecast is not associated with the companies' discretionary accruals items. Finally, the hypothesis that a relationship exists between companies' latest adjustments of their earnings per share and earnings management was tested the results indicate that there is no such relationship. Conclusions - The study's results suggest that the amount of earnings per share's adjustment is not a motivation for earnings management.