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[산업연구] 34권 1호(1)
작성자 정해윤
날짜 2011.11.24
조회수 267
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[산업연구] 34권 1호(1)

  1. Fighting Against Financial Crimes: Tone At the Top
      (Fighting Against Financial Crimes: Tone At the Top)
      ; 이기열 (Lee, Gi-Youl)

Abstract

  Corporate fraud can be classified into asset misappropriation and fraudulent financial reporting. But corporate fraud significantly harms the transparency of financial reporting, regardless of types of fraud. Even a single incident of corporate fraud can shake the public’s confidence in the credibility of financial reporting, which may ultimately dismantle effective functioning of the financial market. The loss of public’s confidence will, in turn, increase the cost of capital even to those companies not involved in the fraud. In economic downturn, many companies face challenges to meet the target revenue or income, loan covenants, or analyst’s expectations. Personal greed, pay cuts, diminished morale, and inadequate internal control aggravate the situation for corporate fraud. Most of fraud occurrences go undetected and their magnitude cannot be determined for certain. A preventive measure to lessen the tempting opportunities is regarded as the best approach to manage risks arising from fraud. ACFE (2008) reports the lack of internal controls as the main cause for corporate fraud. Internal control purports to provide reasonable assurance about safeguarding assets and reliable financial information along with other features. But the organization’s tone at the top provides the ground upon which internal control system can be built and operated as planned.

Key Words:corporate fraud, financial crime, fraudulent financial reporting,
                        audit committee



  2. Business Models and Strategies for Virtual Worlds
      (가상 세계 비지니스 모델과 전략)
      ; 최재화 (Choi, Jae-Hwa)

Abstract

  As the Internet technology advances, businesses are interested in understanding why mainstream companies are so keen to get involved in the virtual space and why people on virtual worlds are increasing recently. This paper summarizes different definitions and classifications of virtual worlds. It also reviews different definitions and classifications of business models. The goal of this paper is to identify the challenges that developers of virtual worlds will face in their efforts to find viable business models.

Key Words:Virtual World, Business Model, Business Strategy



  3. The Effect of the Green IT to the Productivity of the Business
      (그린 IT 비지니스가 생산성에 미치는 영향)
      ; 김태환 (Kim, Tae-Hwan)

Abstract

  The development of green IT for business will open up exciting opportunities for
finding new and efficient way of doing businesses. This study is to contribute to a
better understanding of green IT by carrying out the survey among IT userson the
factors of green IT. Based on the literature study, a conceptual framework of green
IT will be developed to investigate the relationship between green IT and the user’s
perception of the IT productivity.

Key Words:Green IT, IT Perception, Productivity