글로벌경영학회지最新文献

{"title":"A Study on the Supply Chain Optimization Method using SNA-based product tracking manufacturing data - Focused on the Plating Surface Treatment in the Manufacturing Industry -","authors":"Il Jung Kim, Heung Nam Kim, Min Soo Shin, A Ram Han, Hee Su Chae, Jin Yeong Kim, Joon Yong Park","doi":"10.38115/asgba.2023.20.5.72","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.72","url":null,"abstract":"This study aims to comprehensively understand the complex dynamics within the supply chain by visualizing the local supply chain of Company K, an essential company in the metal surface treatment field in the region, through social network analysis and evaluating the structure, relationships, and interdependence between companies. Do this. Connectivity, betweenness, proximity, and eigenvector centrality indicators were used to identify the dominant influence of key hubs (S3HY, S3SY) and hidden pivotal nodes (S1SY) within the supply chain. This analysis is expected to be a theoretical and empirical basis for strategic decision-making and optimal supply chain strategy establishment.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"44 3-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Comparative Study on Operational Optimization with Contactless e-Service Encounters","authors":"Don Hee Lee","doi":"10.38115/asgba.2023.20.5.51","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.51","url":null,"abstract":"As the wave of digital transformation is rapidly permeating various industries and our daily lives, developing a new business model centered around online platforms for creating customer value is an important operational strategy for deriving competitive advantages. This study proposes an approach to optimize the user-centered operation process with contactless e-service encounter activities on an online platform. In this study, e-service encounter activities are categorized into tasks, e-tangibility, and task processing methods. We analyzed the product introduction approach of selected platform companies based on e-tangible characteristics and customer demand handling methods. The analysis identified commonalities and differences among the case companies. The commonalities found were (1) a user-centric operational method; (2) the importance of securing customer trust through product introductions based on user experience and accurate information; and (3) diverse communication channels for rapid response. The differences in operational approaches to e-service encounter activities among the case companies were primarily due to the unique characteristics of each firm, although the companies offer similar platform services. The results of this study provide valuable insights and significant implications for operational optimization of contactless e-service encounter activities to potential companies that are interested in offering online platform services.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"18 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of tax system of corporate tax on unappropriated earnings on the Tax avoidance: Focus on ESG-Scored performance","authors":"Youn Hwa Kim","doi":"10.38115/asgba.2023.20.5.97","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.97","url":null,"abstract":"This study analyzes the impact of the non-refundable tax system on corporate tax planning at the financial reporting stage. A non-refundable tax system is a system that taxes a certain amount of corporate income as additional corporate tax if it is not spent on investment, wages, etc. Therefore, this study analyzed the impact of tax avoidance to reduce the burden of the reverse tax system in anticipation of its temporary introduction on long-term decisions such as investment and wages, and the impact of ESG performance of companies subject to the reverse tax system on tax avoidance in the early planning stage. To this end, we empirically analyze the relationship between ESG performance, tax avoidance, and earnings adjustment(AEM or REM) using ESG evaluation data(integrated score and evaluation score) from the Korea ESG Institute(KCGI) for companies listed on the KRX from 2015 to 2020, when the non-refundable tax system was applied.
 First, we found that the discretionary accruals(AEM) earnings adjustment of companies subject to the non-refundable tax system is higher than that of companies not subject to the system. However, we do not find an increase in the adjustment of real activity profit (REM) between the two groups. However, it is analyzed that the non-refundable tax-eligible companies use AEM to plan for tax avoidance at the financial reporting stage when making tax planning. When analyzing the relationship between ESG performance and tax avoidance, we found that Ab_CFO is related to ESG·T and ESG·E, and AB_Dis_Exp is related to ESG·S. In other words, if the ESG rating of a company subject to the unregistered tax is high, it is interpreted that the decision to avoid taxes through REM (adjustment of earnings through real activities) is already being made at the financial reporting stage, which is consistent with some previous studies.
 By examining the profit adjustment behavior at the financial reporting stage to analyze the tax avoidance impact of companies subject to the non-refundable tax system using ESG ratings, a non-financial performance of companies, this study has practical implications in that it empirically verifies the impact of ESG-related reports, which are currently being prepared for mandatory introduction in KOSPI in a phased manner from 2025, on companies' financial reporting and tax planning.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"47 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Comparison and Analysis of SNN and RNN Results for Option Pricing and Deep Hedging Using Artificial Neural Networks (ANN)","authors":"Hong Jae Lee, Tae Seog Kim","doi":"10.38115/asgba.2023.20.5.146","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.146","url":null,"abstract":"The purpose of this study is to present alternative methods to overcome market limitations such as the assumption of fixing the dynamics of underlying assets and market friction for the traditional Black-Scholes option pricing model. As for the research method of this paper, Adam is used as the gradient descent optimizer for the hedging model of the call option short portfolio using artificial neural network models SNN (simple neural network) and RNN (recurrent neural network) as analysis models, and deep neural network (deep neural network) is used as the hedging model. neural network) methodology was applied.
 The research results of this paper are as follows. Regarding the ATM call option price, the BS model showed 10.245, the risk neutral model showed 10.268, the SNN-DH model showed 11.834, and the RNN-DH model showed 11.882. Therefore, it appears that there is a slight difference in the call option price according to each analysis model. At this time, the DH analysis data sample is 100,000 (1×) training samples generated by Monte Carlo Simulation, and the number of testing samples is the training sample. 20% (20,000 pieces) was used, and the option payoff function is lambda(), which is -max(, 0). In addition, the option price and P&L (P&L) of SNN-DH and RNN-DH appear linearly on the basis, and the longer the remaining maturity, the closer the delta value of SNN-DH and BS to the distribution of the S-curve, and the closer the expiration date, the closer the two models are. Delta is densely distributed between 0 and 1. As for the total loss of delta hedging of the short call option position, SNN-DH was -0.0027 and RNN-DH was -0.0061, indicating that the total hedged profit and loss was close to 0.
 The implications of this study are to present DL techniques based on AI methods as an alternative way to overcome limitations such as fixing underlying asset dynamics and market friction of the traditional Black-Scholes model. In addition, it is an independent analysis model that considers valid robust tools by applying deep neural network algorithms for portfolio hedging problems. One limitation of the research is that it analyzed the model under the assumption of zero transaction costs, so future studies should consider this aspect.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"73 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Study on the Application of Zero Trust Security Model in the Financial Sector","authors":"Jae Kwon Bae","doi":"10.38115/asgba.2023.20.5.179","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.179","url":null,"abstract":"The changed hybrid work environment such as the expansion of cloud computing technology and the increase in telecommuting due to the coronavirus infection (COVID-19), has brought about new security problems. The traditional perimeter security model has limitations in protecting various devices and environments because it is difficult to clearly distinguish network boundaries. The Zero Trust model, which has been proposed as an alternative security strategy to overcome this, is based on the premise that there is no trust in the assets and actors that are connected components when configuring corporate infrastructure and workflow. The financial sector is actively seeking to introduce the zero trust security model as a means of strengthening security. Demand for responding to advanced cyber-security threats, strengthening security policies, and applicability and necessity of a zero trust security model in the financial sector has expanded. This study proposed the components of a zero trust security model to be applied to the financial world based on financial governance and zero trust principles, components of the maturity model, and the results of expert interviews. The zero trust security model in the financial sector consists of four layers and eight detailed steps: perimeter security layer, authority definition layer, behavior detection layer, and internal control layer. This zero trust security model for the financial sector is expected to provide guidelines for key elements and construction steps to be considered when introducing zero trust in the financial sector.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"44 5-6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of the Interaction Effect of Free Cash Flow Information and ESG Evaluation Information on Foreign Ownership","authors":"Dong-young Kim","doi":"10.38115/asgba.2023.20.5.1","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.1","url":null,"abstract":"The purpose of this study is to verify whether the interaction effect of free cash flow information and ESG evaluation information is related to foreign ownership and how it affects it.
 The research method is based on the free cash flow and foreign ownership ratio data from 2016 to 2020 provided by Fn-guide and ESG evaluation information data disclosed by the Corporate Governance Service, basic statistical analysis, correlation analysis, Regression analysis was performed.
 Summarizing the research results, the correlation analysis results show that the dependent variable foreign ownership ratio and variables of interest 1) free cash flow information and 2) ESG evaluation information (rating (R), environment (E), society (S), governance (G) category) showed a significant positive (+) correlation.
 And the results of the regression analysis show that the interaction effect information between free cash flow information and ESG evaluation information (rating (R), environment (E), society (S), and governance (G) sectors) excludes the social (S) sector. was found to have a significant positive (+) effect on the foreign ownership ratio. In other words, the higher the interaction effect between free cash flow information and ESG evaluation information, the higher the foreign ownership ratio.
 The implication of these research results suggests that foreign investors invest funds with interest in companies with high levels of free cash flow information and ESG evaluation information. Therefore, the interaction effect between free cash flow information and ESG evaluation information is expected to serve as useful accounting information for foreign investors in the capital market.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"17 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Project Governance on IT Project Performance: A Comparison Between SMEs and Large Firms","authors":"Jung-Soo Kim, Seung-Chul Kim, So-Hyun Park","doi":"10.38115/asgba.2023.20.5.123","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.123","url":null,"abstract":"Companies are paying attention to project governance to achieve corporate strategic goals and realize the value of IT projects in a fast and complex business environment due to the development of information technology. This study examines the difference between SMEs and large firms in a situation where project governance affects IT project performance. This study surveyed 208 project team members, project managers, and project applicants with IT project experience within two years in various industries, and analyzed survey responses using regression analysis and univariate analysis. The results of this study showed that project governance has a positive effect on IT project management performance and IT project goal performance for both SMEs and large firms. In addition, for small and medium-sized enterprises, project governance has a higher impact on IT project management performance and IT project target performance than large firms, and the higher the level of project governance execution, the higher the IT project management performance and IT project target performance. This study drew implications that project governance for both SMEs and large firms can positively affect the achievement of schedule, cost, scope and quality planned for IT projects, business success and customer satisfaction, and that if SMEs have good project governance, they can improve IT project performance to the level of large firms.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"47 15","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Moderating Effects of Environmental Interest between Consumption Value and Eco-friendly Purchasing Behavior","authors":"Moon Sil Kang, Yoon Sook Kim","doi":"10.38115/asgba.2023.20.5.25","DOIUrl":"https://doi.org/10.38115/asgba.2023.20.5.25","url":null,"abstract":"This study explores the importance for businesses to provide valuable products by considering environmental and consumer behavior trends in the production and sales processes. The utility of such value is entirely judged by consumers who intend to make a purchase. As consumer preferences and individuality continue to diversify, it is crucial for businesses to understand consumption values. Therefore, this study was conducted to find out consumption values and to find out adjustment effect of environmental interest in the structural relationship between consumption values and eco-friendly purchasing behaviors. The study was conducted for consumers residing in Jeju area and the obtained data was analyzed.
 The results of the study showed that, first, social values, functional values, and eco-friendly values, which are sub-factors of consumption values, gave positive (+) effects to eco-friendly purchasing behaviors. Second, the environmental interest gave partial effects in the relationship between consumption values and eco-friendly purchasing behaviors. The academic implication was that how the adjustment effect of environmental interest acted in consumption values and eco-friendly purchasing behaviors in case of eco-friendly products. Practical implication suggests that we should pay attention in how much influences are given by environmental interest as consumption value promotion factors.","PeriodicalId":497662,"journal":{"name":"글로벌경영학회지","volume":"18 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}