공공계약의 기본법 역할을 하는 ｢국가계약법｣에는 공사, 물품, 용역에 대한 정의규정이 없어 공공발주기관의 자의적 판단에 따라 다수의 계약 제도가 불합리하게 운용되는 측면이 있다. 특히 ｢정보통신공사업법｣등 공사 관련 법령에서 정의하고 있는 공사의 경우 ｢국가계약법｣에 따른 공사 규정을 적용하여 입찰 및 계약 집행하여야 하나, 조달청 등 대부분의 공공발주기관은 계약목적물의 원가상 재료비와 노무비가 차지하는 비율을 따져 재료비가 노무비보다 많은 경우 전체 계약목적물을 물품으로 발주하는 관행을 보인다. 하지만 이러한 발주 관행을 뒷받침할 법적 근거는 없으며, 공사 관련 법령이 존재하는 한 계약목적물의 원가상 재료비와 노무비의 비율로 발주형태를 결정하는 것은 법적타당성이 인정될 수 없다. 이에 본 연구는 ｢정보통신공사업법｣상의 정보통신공사를 중심으로 ‘설치를 수반하는 계약목적물’이 ｢국가계약법｣상의 공사에 해당함에 관한 법적타당성을 밝히고, 물품으로 발주 시 문제점과 이를 해결하기 위한 개선방안을 제시하고자 한다.

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting informatio

  In this paper the economic value of weather forecasts is valuated for profit-oriented enterprise decision-making situations. Value is estimated in terms of monetary profits (or benefits) resulted from the forecast user’s decision under the specific payo

Since 1980's, many enterprises have constructed Strategy Information System and tried BPR, ISP. Also, they implemented ERP and practiced the Process Innovation and Six Sigma for Management Innovation in todays. Although most companies had previous good plans, but those are not satisfied. Because of failed to change management and continued next activity. Many Project for Process innovation are ended as disposal project in my case, if they want next project, they need a new plan which needs additional fund and resource. This paper studied Process Innovation and Six Sigma in many things and proposed new model for continued project on the master plan. Also it proposed next study subject about ERP Optimization and Harmonization after implemented ERP which is considered as next step of PI.

Since 1980's, many enterprises have constructed Strategy Information System and tried BPR, ISP. Also, they implemented ERP and practiced the Process Innovation and Six Sigma for Management Innovation in todays, Although most companies had provious good plans, but those are not satisfied. Because of failed to change management and continued next activity. Many Project for Process innovation are ended as disposal project in many case, if they want next project, they need a new plan which needs additional fund and re source. This paper studied Process Innovation and Six Sigma in many things and proposed new model for continued project on the master plan. Also it proposed next study subject about ERP Optimization and Harmonization after implemented ERP which is considered as next step of PI.

In this regard, the newly focused logistics information system makes reducing the expenses of whole logistic available by cutting down the expenses of materials, transportation and stock and also, it allows the company to cut down the procurement expense through the reduced lead-time and rationalize producing plans by eliminating the uncertain orders and fluctuation in procurement. It further more optimizes the efficiency of over all productions by meeting the dead line for delivery to the customers. In the recent environment of globalization where fierce competitions exist between manufacturers, logistics plays important role in the strategies of companies, and managements of companies try their best efforts in establishing the strategy to accomplish the innovative relationship between supply chain channels. Therefore, in this study, we try to suggest the model of consolidated logistics system that is integrated logistics information system with suggesting the better way of logistics and comparative analysis with logistics system to resolve the difficulties numbers of companies face after realizing what logistics information system is in Korea.

The focus of this study is to investigate the mediating role of online market orientation on information capital readiness-business performance relationship. The construct of information capital readiness is rarely researched. The readiness here refers to the availability of information capital needed to support strategy execution. As quantitative research, this study employs the partial least squares structural equation modeling (PLS-SEM) to test the hypotheses. Data was collected using questionnaires from the owners/managers of the micro, small, and medium-sized enterprises (MSMEs) in the East Java Province, Indonesia. As many as 433 respondents had participated. The result indicates that information capital readiness directly and positively affects business performance. Further analysis reveals that online market orientation partially mediates information capital readiness-business performance relationship. In conclusion, this study suggests that the owners/managers of the MSMEs should improve their information capital readiness to support online market orientation strategy so that it can improve their business performance. This is the first study that brings together the issues of information capital readiness and online market orientation as the antecedents of business performance in the Indonesian MSMEs research setting. The mediating role of online market orientation is rarely explored in previous studies.

To study the value-relevance of accounting information for business combinations in Chinese capital market, this paper uses Ohlson(1995) residual income valuation model to empirically examine the correlation among the enterprise stock price, consolidated earnings, consolidated book values, goodwill and earnings of combined party that have been realized prior to the combination. Empirical results show that the value-relevance of accounting information for purchase combinations is higher than that for pooling combinations, and accounting method employed is one of the important reasons. Furthermore, we put forward some corresponding policy recommendations to improve the value-relevance of accounting information for pooling combinations.