• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Journal of Korea Technology Innovation Society
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• v.16 no.3
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• pp.605-629
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• 2013

The aim of this study is analyzing the factors and performance related to the entry control mode when a SME advances into the global market. For this, the strategic factor of the SME was divided into the enterprise capabilities consisting of technology commercial capability, internal capability, and global capability of enterprise and information capabilities that are the capabilities on the global market and on the advanced technology. In the empirical study, a total of 27 variables that include the control variables and the financial and non-financial variables as a performance variable was used. The hypothesis was also established for analyzing the effect of the entry strategies on the entry control mode and the effect of the mode on performance. Logistic regression was conducted for verifying the hypothesis, and Multiple regression analysis and T-test were carried out on the additional analysis related to the performance.

• Journal of the Korean Home Economics Association
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• v.29 no.2
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• pp.77-86
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• 1991

본 연구의 목적은 1) 집단 급식소의 재고 관리 시스템에 관한 자기학습식 Module (Self-instructional Module)을 개발하고, 2) 비동등 통계 실험연구 디자인 (Nonequivalent Control group research design)을 사용하요 자기학습식 재고 관리 시스템 Module의 교육적 효과를 평가하여, 3) 교육기관 및 집단 급식소에서의 교육용 교재로서의 타당성 여부를 검증하고자 함이다. 집단급식소의 재고 관리 시스템에 관한 자기학습식 Module을 개발하기 위해서 현재 미국 전역의 가정대학 내의 식품영양 및 급식경양학과에서 재고 관리에 관련된 교과목을 위하여 채택되어 사용되어지고 있는 주요 교과서들의 내용 분석과 급식경영학 전공 교수 3인의 판단에 기초를 두어 재고관리에 포함되어야 할 내용이 분석되었다. 포함되어져 있는 내용의 목차는 반입(receiving), 저장(storing), 출고(issuing), 재고통제(inventory control), 재고의 자산적 가치(inventory valuation) 및 재고관리 시스템의 자동화(inventory control computer system)등이다. 실험 대상은 Iowa 주립대학에서 급식정보관리 (Foodservice Management Information System) 과목을 수강하였던 88명의 학생이며, 강의를 통해 수업을 받은 통제집단 46명과, 자기 학습식 Module을 사용했던 실험집단 42명으로 구성되었다. 모든 실험 대상에게는 사전검사(Pretest)와 사후검사(posttest)를 실시하였으며 자료의 처리는 SPSS PC Package를 통계법으로 분석하였다. 연구결과는 강의 중심의 통제집단과 자기학습식 Module을 사용했던 실험집단 간의 통제 후 평균 값(posttest adjusted mean score)사이에는 유의적인 차이를 보였으며 (p<0.05), 자기 학습식 Module 그룹에 속해 있던 학생들이 더 높은 통제 후 평균값(adjusted mean score)을 보여 주었다. 그러므로, 이 실험을 통하여, 개발된 집단 급식소 재고관리 시스템에 대한 자기학습식 Module은 학생들에게 재고관리 시스템에 관한 개념과 내용의 습득력을 향상시키는데 있어서 적어도 강의식 교수법과 동일하거나 더나은 교육적 효과를 가져왔다고 판단되었다.

• Information Systems Review
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• v.9 no.3
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• pp.67-82
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• 2007

The myth about BPO is: since firms do not want to continue to control the business process, they outsourced it to the external provider. Therefore, there is no need for controlling the outsourced process. Based on resource dependency theory, this study explores control mechanism used in BPO context. The overall approach of this study is qualitative, inductive and exploratory. First, a generic framework on the control structure is derived from extant literature, which includes outcome/process control, IS and social control. This framework is applied to a Korean BPO case. This study has found that the hybrid control structure consisting of behavior, outcome and social control mechanisms are effective for BPO success. As outsourcing grows rapidly and IS functions become smaller, the business struggles to redefine its IS capability. This research proposes setting up proper control mechanism between user and BPO service provider as new IS capability that business should focus on; and provides guidelines for managers in development of new IS capability.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.47-53
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• 2019

This study examined the effects of risk aversion on the Self-Insurance-cum-Protection activity (SICP) in a two period model, which is in contrast to existing studies that focused on an one period model. The assumption that there is a time difference between making an effort and incurring loss helps examine the effects of risk aversion in the long-term period. An increase in risk aversion always increases the efforts of SICP, whereas existing studies require additional restrictions to both the loss and cost function. Second, an increase in risk aversion always increases the efforts on self-insurance and self-protection. This result is in contrast to that of existing studies in that an increase in risk aversion increases the efforts of self-insurance, whereas the effects on the efforts of self-protection are unclear. Lastly, when there exists a background risk with zero mean and risk aversion increases in a two period model, the prudence condition of the utility function is a sufficient condition to increase the efforts of SICP.

• The Journal of the Korea Contents Association
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• v.22 no.10
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• pp.271-278
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• 2022

MyData service integrates and manages user's personal data such as finance, credit, etc, and is expected to provide useful information to the user as personal data in various fields are gradually integrated. Discovering factors that affect the intention to use of MyData service is a very important topic for understanding that service. To this end, in this study, the attributes of the MyData service were derived, and the derived service attributes were grouped together by using factor analysis. As a result, we found four factors such as "convenience", "usefulness", "security", and "control". After that, we established our research model to analyze the causal relationship between these four factors and the intention to use of MyData service. According to the analysis results, among the factors of the MyData service attribute, "convenience", "usefulness", and "control" had a significant effect, and "security" did not have a significant effect. In particular, it was confirmed that "control" had the greatest influence on the intention to use. This study suggests that MyData service provider need to make users recognize they are controlling their data and develop services that provide various benefits to users.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2014.06a
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• pp.63-64
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• 2014

NIR(New Inspection Regime, hereinafter NIR) relating to the PSC(Port State Contorl, hereinafter PSC) has implemented in Asia-Pacific region under Tokyo-MOU from last January 2014. The most noticable difference between NIR and existing TF(Target Factor, hereinafter TF) is to evaluate company performance and to conduct PSC with flexible inspection interval on the basis of Ship Risk Profile; High Risk Ship, Standard Risk Ship and Low Risk Ship.

• Information Systems Review
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• v.9 no.1
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• pp.121-137
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• 2007

Several security systems(firewall, intrusion detection system, vaccine for malicious codes and so on), whose purposes are to prevent the external information security threat, have gathered more technological concerns. However, they are little effective for the area of defending the internal information security threat which occurs more frequently and results in much more monetary damages. In this paper, a system for internal surveillance and control on the use of information systems is suggested and described with its architecture, features, necessary functions and development methods. And a case system is introduced to show the reality of this paper.

• Journal of Information Management
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• v.33 no.4
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• pp.85-105
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• 2002

The purpose of this study is to review the expanded role of authority files, which uses the Knowledge Organization System(KOS) to organize contents and manage the collections in digital libraries. The KOS plays a role as a bridge between the users' information needs and materials by providing links between catalogs and digital resources on the web and supporting retrieval of the relevant items. It is described how a KOS can be used to link a digital resource to related materials, to provide more descriptive records for entities, and access to relevant physical objects.

• Proceedings of the Korea Information Processing Society Conference
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• 2015.04a
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• pp.428-430
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• 2015

보안은 오직 기술을 관리하는 것이 아닌 사람관리, 조직관리, 경영관리이다. 그 중에서도 인적자원은 모든 산업에서 가장 중요한 자원임과 동시에 보안의 측면에서 볼 때 가장 통제해야 하는 존재이다. 이는 산업보안에서 가장 큰 이슈인 산업기술 기밀 유출이 주로 전 현직 임직원 및 협력업체 직원 등 인적자원을 통했기 때문이다. 미래 산업의 중심이 될 IoT환경에서는 산업기술이 핵심자산이므로 이에 더 주목해야 할 필요가 있다. 이처럼 인적자원에 대한 통제와 관리가 산업보안에서 중요한 의미를 갖는 것에 비해 기존의 보안관리체계의 통제항목은 대부분 IT적인 부분에 치중되어있다. 또한, 체계적인 운영이 부족하고, 산업스파이, 정보절취 등 다양한 위험요소가 존재한다. 특히, 인적자원은 완벽한 예측이 불가능하므로 위험을 최소화하는 방법을 고안해 대는 것에 유념하여 IoT환경에서의 인간중심적인 보안관리체계 구축해야한다. 이를 위해 기존의 정보보호 관리체계 분석을 통하여, 기존의 인적보안 지침들의 적합성을 따져 우선순위를 적용하여 효율적인 인적자원관리 방법론을 설계하였다. 본 연구결과는 보유자원을 가장 효율적으로 활용하여, 그 조직에 적합한 보안체계를 구축하는데 도움이 될 것으로 기대된다.