• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• The Journal of the Korea Contents Association
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• v.13 no.6
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• pp.481-495
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• 2013

The purpose of this study is to figure out the effects of business startup attributes on customer orientation and business startup performance in the foodservice industry. To achieve this, a survey was carried on 300 entrepreneurs, who are running 5 or more years of restaurants in Seoul, through February 1 to February 28, 2013. The SPSS v. 17.0 statistical package program was used for data analysis. The results were as follows; First, the effect of business startup attributes on the understanding of customers' desires in the foodservice industry showed that business startup funds, business startup location, business startup facilities and business startup products had a significant positive effect on the understanding of customers' desires. Second, the effect of business startup attributes on customer relationship in the foodservice industry showed that business startup funds, business startup facilities and business startup products had a significant positive effect on the customer relationship. Third, the effect of customer orientation on business startup performance in the foodservice industry showed that the understanding of customers' desires and customer relationship had a significant positive effect on the business startup performance. These results suggest that business startup funds, business startup location, business startup facilities and business startup products in the foodservice industry are important, and the customer-oriented understanding of customers' desires and close adherence to customers lead to ultimate performance, supporting a stable management in the long term.

• The Journal of the Korea Contents Association
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• v.22 no.4
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• pp.651-664
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• 2022

The purpose of this study was to verify the effect of tourists' tourist selection attributes on tourism satisfaction and to verify the mediating effect of tourism satisfaction in the effect of tourist selection attributes on recommendation intention. To this end, a survey was conducted on 305 male and female tourists in their 40s or older in Korea. The main results are as follows. First, among the tourist destination selection attributes, safety, attractiveness, experience, and landscape were all found to have a significant positive effect on tourism satisfaction. Second, it was found that the tourist satisfaction had a significant positive effect on the recommendation intention. Third, in the case of safety, experience, and landscape excluding attractiveness, tourism satisfaction was found to play a mediating role in the relationship with recommendation intention. It can also be seen as an academic significance of this study that the tourist's selection attribute has a positive effect on tourism satisfaction, and this increased tourism satisfaction will have a positive effect on the local tourism intention. problem.

• Journal of Korean Philosophical Society
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• v.123
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• pp.27-56
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• 2012

Das Ziel dieser Abhandlung ist die Unterscheidung zwischen der kognitiven und ontischen Ununterscheidbarkeit. Jene zeigt sich als die Ununterscheidbarkeit, die aus dem Fehler des Identifizierens erfolgt. Diese besteht in der $Selbstidentit{\ddot{a}}t$ jedes individuellen Seienden. Um der Untersuchung der zwei Arten der Ununterscheidbarkeit willen soll die $Identit{\ddot{a}}t$ als Begrifflichkeit von dem Identifizieren als der subjektiven $T{\ddot{a}}tigkeit$ unterschieden werden. $W{\ddot{a}}hrend$ das kognitiv Ununterscheidbare nicht immer das Identische sein kann, ist das ontisch Ununterscheidbare notwendig das Identische. Durch diese Unterscheidung zwischen den beiden Konzeptionen der Ununterscheidbarkeit kann der Sinn des Leibniz'schen Satzes der $Identit{\ddot{a}}t$ des Ununterscheidbaren (principium identitatisindiscernibilium) deutlicher erhellt werden, indem diese Unterscheidung die kritische $Verst{\ddot{a}}rkung$ seines Satzes impliziert. Die Denkbarkeit der Duplikate, die intrinsisch $v{\ddot{o}}llig$ identisch qualifiziert sind, gilt als der bedeutsamste Einwand gegen seinen Satz der $Identit{\ddot{a}}t$. Aber der $Identit{\ddot{a}}tssatz$ - principium identitatis indiscernibilium - ist noch $g{\ddot{u}}ltig$, weil diese Duplikate letztendlich mittels der raumzeitlichen Relationsbeschaffenheit unterscheidbar sind. Hierdurch wird die grundlegende bzw. unentbehrliche Funktion der $Subjektivit{\ddot{a}}t$, die die raumzeitliche Relationsbeschaffenheit $erm{\ddot{o}}glicht$, $erl{\ddot{a}}utert$. $Daf{\ddot{u}}r$ wird Hegels $Erkl{\ddot{a}}rung$ vom $Identit{\ddot{a}}tsbegriff$ und Leibniz bearbeitet.

• 한국체육학회지인문사회과학편
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• v.55 no.5
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• pp.375-385
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• 2016

This study aims to find out the effect of attributes for selecting physical education institutions for preschooler by the director of early childhood education institutions on relationship quality and loyalty. The subjects were 254 directors of early childhood education institutions, which offer visiting physical education of physical education institutions for preschooler located in Busan and Gyeongnam Province, using convenience sampling method. 244 questionnaires of them were used for analysis. First, among attributes for selecting physical education institutions for preschooler recognized by the directors of early childhood education institutions, instructors qualification and the image of the institution had a positive influence on relationship satisfaction and all the four variables of early childhood education institutions directors' attributes had a positive effect on relationship trust. Second, among the four variables of attributes for selecting physical education institutions for preschooler recognized by the directors of early childhood education institutions, instructors qualification, tuition fee, and the image of the institution had a positive influence on loyalty. Third, both the two variables of relationship quality of the director of early childhood education institutions toward preschool physical education institutions had a positive influence on loyalty.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.9
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• pp.279-289
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• 2019

This study is conducted to provide marketing implications for the growing pet-related market by identifying the impact of attachment to pets on the purchasing attributes of pet goods and the relationship between the purchasing attributes, satisfaction, and behavioral intention.The survey was conducted on 173 respondents among the pet owners who had purchased pet products (beauty/bathing goods). The confirmatory factor analysis and path analysis were conducted using SPSS 22.0 and AMOS 21.0. This analysis results showed that attachment to a pet significantly influences the purchasing attributes of pet products: price appropriateness, quality, design, reputation and the sales environment. The relationship between the product purchasing attributes, satisfaction, and behavioral intention showed that price appropriateness, quality, and the sales environment of the product purchasing attributes had a significant impact on satisfaction, but the product's design and reputation do not. Satisfaction has a significant effect on behavioral intention. This study demonstrates that the pet product market should consider product quality, price appropriateness, use and an accessible sales environment based on the characteristics of pets rather than considering the design or reputation of the owner's preference of product.

• Asia Marketing Journal
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• v.8 no.2
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• pp.1-26
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• 2006

In the growing field of green marketing there are various psychological influences that can lead to green purchase behavior. An understanding of these influences can lead to greater green marketing effectiveness. The purpose of this paper is to analyze the effects of several value types, environmental attitudes, and preference for product attributes on green purchase behavior. To this end, a conceptual model has been proposed and tested for empirical verification with the use of a survey. Data collected from 266 Korean respondents are analyzed using path analysis. Results provide support for the proposed model, demonstrating positive links among universalism, environmental attitudes, preference for environmental attribute, and green buying behavior. It indicates that individuals with universalism as a preferred value type are high in their environmental attitudes and finally, tend to buy green products through their preference for environmental attribute. The mediating role of preference for price is not significant between environmental attitudes and green purchase behavior. The present findings, in addition, contribute the width of understanding of various proenvironmental behaviors by focusing on green purchase behavior and surveying with a Korean sample. The implications for the practices of green marketing are discussed.

• Journal of the Korea Society of Computer and Information
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• v.17 no.9
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• pp.39-47
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• 2012

The opinion of user on a certain product is expressed in positive/negative sentiments for specific features of it. In some cases, they are expressed for a holistic part of homogeneous specific features, or expressed for product itself. Therefore, in the area of opinion mining, name of opinion features to be extracted are specific feature names, holonyms for theses specific features, and product names. However, when the opinion target is described with product name or holonym, sometimes it may not match feature name of opinion sentence to true opinion target intended by the reviewer. In this paper, we present a method to extract opinion targets from opinion sentences. Most importantly, we propose a method to extract true target from the feature names mismatched to a intended target. First, we extract candidate opinion pairs using dependency relation between words, and then select feature names frequently mismatched to opinion target. Each selected opinion feature name is replaced to a specific feature intended by the reviewer. Finally, in order to extract relevant opinion features from the whole candidate opinion pairs including modified opinion feature names, candidate opinion pairs are rearranged by the order of user's interest.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.30 no.4
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• pp.379-388
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• 2012

The Road Name Address system has begun to be applied and widely used since 2011. However, the Digital Map, or the national representative basic map, has no reference to the Road Name Address system. It causes some difficulties to use the Digital Map under the Road Name Address system. In this paper, we suggest a method for generating the expanded Digital Map by adding information about Road Name Address system into the objects of the Digital Map. First, object matching pairs between the road section layer from the Road Name Address Map and the road centerline layer from the Digital Map are found. Then attributes to be copied from the Road Name Address map to the Digital Map are extracted by comparing their attribute tables. Finally the extracted attributes are copied from the Road Name Address Map to the Digital Map. The expanded road centerline layer of the Digital Map then has attributes about road name according to the Road Name Address system, so that the georeferencing of the Digital Map according to the Road Name Address system becomes possible.

• The Journal of the Korea Contents Association
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• v.12 no.5
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• pp.431-446
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• 2012

In this study, a survey was carried out on wine consumers over age 20 experienced in wine purchase and drinking from December 1 through December 31, 2011 with the object of figuring out the effects of wine selection attributes on satisfaction and repurchase intention, and making an empirical analysis of the difference depending on involvement in wine. The findings of this study are summarized as follows. The effect of wine selection attributes on satisfaction showed that price, label and wine characteristic had a significant positive effect on satisfaction. The effect of wine selection attributes on repurchase intention showed that locality, price, and wine characteristic had a significant positive effect on repurchase intention. For wine attributes affecting satisfaction, the wine involvement moderated the relationship between locality, price, and satisfaction of wine attributes. And for wine attributes affecting repurchase intention, the wine involvement moderated the relationship between label and repurchase intention of wine attributes. In other words, local characteristics and reasonable prices of the cultivation areas for wine, and indigenous characteristics of wine in quality itself supported the existing preceded findings. And these findings showed the characteristics in that the wine involvement moderates satisfaction and repurchase intention.