• 대한영양사협회학술지
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• 제9권1호
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• pp.22-31
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• 2003

The purposes of this study were to compare performance of HACCP-based sanitary management and sanitation knowledge of employees in some food services (hospitals, elementary school, industry) in Inchon. Therefore, the survey questionnaire consisted of general background, sanitation performance, sanitation knowledge evaluation. The subjects were 370 employees in hospital, elementary school, industrial food service. The statistical analysis of data was completed using SPSS program. The results were summarized as follows: 99.3% of surveyed employees were female. 95.7% of employees were attended sanitation education and 76.8% of them were educated once a month. Employees in school food service showed higher academic career than the other food service employees. The food service employees' performance level was high(4.48). The performance level of school employees was significantly higher compared to other food services(p<0.001). Average score of sanitation knowledge was 16.36/20. The school food service employees' knowledge 17.03 was also higher compared to other food services. There was no significant correlation between sanitary performance and knowledge for total score. But among items of sanitary performance, a personal hygiene and food sanitary was significantly correlated with sanitation knowledge. The results of survey imply that the suitable contents and methods of education and training must be developed. Also, Financial supports to install necessary sanitary facilities are very important in order to raise effectiveness of education.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.637-643
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• 2021

The study examines the influence of the five pillars of inclusive financing on the empowerment of micro-, small- and medium-sized enterprises (MSMEs) and the influence of institutional conditions on the empowerment of MSMEs. This study uses primary and secondary data. The population of the study are MSMEs; the is a total of 930,620 MSMEs in Jakarta. Owners of micro-, small- and medium-sized enterprises is a good population to be measured because they are the main actors that know exactly the challenges and the obstacles in doing business addressing problems faced in inclusive financing, which is related to the purpose of the study. The research borrows from finance and entrepreneurial theories for model design. The results of the study show that all the variables are significant and positive in the efforts to finance MSMEs in Indonesia, which means that financial education plays an important role in the sustainability of financial inclusion. The financial theory, developed to explain financing at the company level, needs to be adapted to the entrepreneurial situation, so that it can explain the behavior of small businesses. This means that, with correct financial knowledge, financial inclusion plays an important role in the sustainability of MSMEs in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• 한국도서관정보학회지
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• 제34권3호
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• pp.231-257
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• 2003

금융기관의 경쟁력을 창출하기 위해서는 전 임직원들의 경쟁력 마인드와 업무현장의 실제적인 경험에서 우러나온 노하우, 은행내외에서 생산되어 유통되고 있는 명시적 지식정보 등을 서로 공유할 수 있는 조직문화가 갖추어져야 한다. 여기에 지식정보관리의 중요성에 대한 인식과 발상전환이 이루어져야 한다. 이 연구는 지식정보관리에 대한 중요성을 중심으로 국내 은행들의 지식정보공유에 대한 영향과 그 인식수준의 다양성을 조사하고 분석하여 은행에서의 바람직한 지식정보관리의 당위성을 은행의 역할과 개선방안 측면에서 모색해 보고자 한다.

• 한국컴퓨터정보학회논문지
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• 제25권9호
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• pp.167-172
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• 2020

본 연구는 계속되는 코로나19의 여파로 경제적인 상황이 어려움에 처함에 따라 대학생뿐만 아니라 모든 금융소비자들의 재무관리에 대한 지식과 태도 등 높은 수준의 재무관리역량을 필요로 한다는 문제의식에서 출발하여, 대학생들의 건전한 재무관리역량 수준을 높여줄 수 있는 시사점을 제시하는데 연구의 목적을 두었다. 연구의 목적을 달성하기 위하여 대학생들을 대상으로 하여 설문조사를 실시하였다. 설문조사를 바탕으로 본 연구에서 설정한 연구모형과 관련하여 독립변수는 재무관리역량과 재무적 자기효능감을 종속변수는 재무관리행동을 선정하여 연구모형에 따른 구조적인 관계를 분석하였다. 분석결과 재무관리역량은 재무적 자기효능감과 재무관리행동에 영향을 미치는 것으로 나타났다. 이러한 결과를 기초로 하여 이론적 시사점과 정책적 시사점을 제시하였다. 마지막으로는 본 연구의 한계와 향후 연구방향을 제시하였다.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• 한국사회복지학
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• 제57권3호
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• pp.415-435
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• 2005

본 연구는 '계획된 행동이론'과 '계층적 성격모델'을 이론적 근거로, 65세 이상 고령자의 '은퇴에 대한 재정적 준비행동'을 결정하는 개념적 구조를 고찰하였다. '충주지역 고령인구의 보건 복지실태'의 원자료를 이용하여 65세 이상 노인 253명의 자료를 분석하였다. 구조방정식모형을 이용한 분석결과, '은퇴준비를 위한 재정적 지식'과 '은퇴에 대한 재정적 준비행동' 사이의 인과관계만이 유의미한 것으로 나타났으며 가정된 구조방정식모형의 모형합치도는 매우 높은 것으로 분석되었다. 본 연구의 결과는 성격의 표면적 특성이 행동에 영향을 미친다는 계층적 성격이론과 지식은 행동의도가 실질적 행동으로 표면화되는데 결정적 변인이라는 계획된 행동이론의 논지를 실증하였다. 끝으로, 은퇴에 대한 재정적 준비를 위한 사회적 프로그램의 필요성 등 본 연구가 제안하는 사회복지의 실천적 함의가 논의되었다.

• 품질경영학회지
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• 제50권1호
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• pp.43-61
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• 2022

Purpose: The purpose of this study was verifying factors that affect to intention to use AI financial services and finding a way of building an user oriented AI ecology. Methods: This study used the UTAUT (Unified Theory of Acceptance and Use of Technology) model with independent variables such as performance expectancy, effort expectancy, social influence, facilitating conditions, trust, personal innovativeness and AI understanding as moderating variable. The data was collected through online & offline survey with questionnaire from 330 financial customers. Results: As a result, the analysis suggested that the performance expectancy, social influence, facilitating conditions, personal innovativeness are statistically significant to the intention to use AI. It was also found that AI knowledge of users differently influence the intention to use through the moderating effect on the facilitating conditions. Conclusion: Performance expectancy, social influence, facilitating conditions, personal innovativeness have positive causation to the intention to use in AI financial service. On the facilitating conditions, unlike other variables, it was found that the user's intention to use was different by the level of AI understanding. It means that customers could have the strong intention to use AI even though they don't have enough pieces of knowledge on the factors. Customers seem to be of recognition that the technology has certain benefits for themselves. The facilitating factors are significantly affected by AI understanding and differently effect on the intention to use AI.

• 지식경영연구
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• 제22권1호
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• pp.139-154
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• 2021

기업 경영에 있어 환경적 위험이 증대되면서, 외부 충격 이후에 빠르게 일상 운영수준으로 복귀하는 능력인 회복역량에 대한 관심이 증대되고 있다. 이에 본 논문에서는 기업의 회복역량에 대한 개념적 모형을 제시하고, 이를 실증적으로 검증하고자 한다. 기존 연구를 기반으로 회복역량의 하위 구성개념을 강건성, 대체성, 자원동원성 및 신속성으로 구분하였으며, 선행요인으로 기업의 지식경영활동을 제시하였다. 회복역량을 매개변인으로 고려하면서, 기업의 성과에 영향을 미칠 것으로 가정하였다. 지식경영활동, 회복역량 및 성과로 이어지는 구조모형을 검증하기 위하여, 체계적으로 기업 대상 설문을 설계하여 조사를 시행하였다. 지식경영활동 외에 개별 기업의 회복역량을 높일 수 있는 독립변수들에 대한 탐색적 연구가 필요함과 성과에 대한 세분화된 검증이 필요함을 향후 연구방향으로 제시하였다.

• Journal of Korea Trade
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• 제24권7호
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• pp.54-72
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• 2020

Purpose - This study explores the contextual factors that affect the relationship between CEO overseas experience and firm internationalization. This study incorporates a wide range of contextual factors, including mega, macro, and micro variables. In particular, this study goes a step further from prior studies by incorporating a higher-order variable i.e., the global financial crisis that can constrain the managerial discretion of a CEO. Design/methodology - To structure the balanced data set before and after the 2008 global financial crisis, we used the data for the years from 2002 to 2014 from a sample of Korean manufacturing firms. Ultimately, 1101 firm-year unbalanced panel observations from 101 firms were used for the analysis. Findings - Our main findings can be summarized as follows. CEO overseas experience is positively related to firm internationalization. However, this relationship varies depending on the CEOs level of managerial discretion. As for the constraining moderation, the global financial crisis weakened the positive relationship between CEO overseas experience and firm internationalization. As for the enabling moderation, the CEOs tenure strengthened the relationship. Originality/value - This study adopted the knowledge, skills, and abilities (KSA) framework to explain the relationship between CEO overseas experience and firm internationalization. Moreover, we argue that the CEO-internationalization relationship depends on the specific context of the managerial discretion, focusing on the 2008 global financial crisis. Empirically, this study adopted the 2SLS procedure to correct endogeneity. Instead of taking the actual value of prior internationalization as a control, we estimated prior internationalization using the instrument variables at an industry level. This procedure made our estimation more robust.