• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.33 no.1
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• pp.371-401
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• 2022

If the blockchain means storing information in a distributed environment that cannot be forged or altered, it is mentioned that this is similar to what librarians collect, preserve, and share authoritative information. In this way, this study examined blockchain technology as a way to collect and provide reliable information, increase work efficiency inside and outside the library, and strengthen cooperative networks. This study attempted to propose various ways to utilize blockchain technology in book relations based on literature surveys and case studies in other fields. To this end, this study first analyzed the field and cases of blockchain application to confirm the possibility and value of blockchain application in the library field, and proposed 12 ways to utilize it based on this. The utilization model was proposed by dividing it into operation and service sectors. In the operation sector, it is a digital identity-based user record storage and authentication function, transparent management and traceable monitoring function, voting-based personnel and recruitment system, blockchain governance-based network efficiency function, and blockchain-based next-generation device management and information integration function. The service sector includes improved book purchase and sharing efficiency due to simplification of intermediaries, digital content copyright protection and management functions, customized service provision based on customer behavior analysis, blockchain-based online learning platforms, sharing platforms, and P2P-based reliable information sharing platforms.

• 한국체육학회지인문사회과학편
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• v.55 no.4
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• pp.443-462
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• 2016

The purpose of this study was to suggest an extensive and evolved conceptual model of community dance reflecting new tendencies, practice, and various values. For the purpose, efforts were made to categorize common properties based on various cases using qualitative data collection about 10 community dance specialists. The Practice of Community theory of Wenger(1991) has contributed to conceptualization including the new perspective on community dance, which has been the theoretical framework. Firstly, 'a community' as a basic premise is self-organizing, interactive, regional and creative. Secondly, 'practice' in community dance means openness, focused on participants, improvisation and nmind-body centering, value-oriented processes and connectivity with daily lives. Thirdly, 'social learning' can be interpreted within the framework of joint enterprise and domain, quality and status of dacne, and dance literacy embodied as a shared repertoire. Lastly, identity of community dance has been expanding the concept area as 'dance for all' reflecting ongoing properties and future-oriented values in that it pursues healing arts and relationship, amateurism collaborating with dance artists, combination of democratic citizenship and civic creativity, cultural diversity and social integration, and types of sustainable development.

• Korean Journal of Culture and Arts Education Studies
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• v.6 no.2
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• pp.37-62
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• 2011

The aim of this study was to search conditions activating the regional consortium for regional culture education in schools. Results of this study are follows: the regional consortium consists of parents of students, communities, schools, school boards, public institutes, and NGO groups. The consortium contribute the educational support and development for student activities in schools. Furthermore the consortium make an offer to coordinate and facilitate the delivery of information, resources, and services to students, educators, employers, and the community. Therefore, the consortium might be best described as "matchmakers" that help ensure that our customers are able to easily connect with providers of the services they need. The consortium will be made up of a network of service providers from across its region that all collaborate in helping to connect the local education and school communities.

• 한국노년학
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• v.39 no.1
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• pp.169-188
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• 2019

In this study, the author utilizes longitudinal data of the recent 12 years to verify whether the absolute versus relative income of old age has a significant effect on their life satisfaction of life. The findings of this study show that there is a significant difference in life satisfaction of old age according to respondents' relative income of three reference groups based on their asset quintile and residental area and education. In the correlation analysis using the cross-sectional data, the absolute and relative income level was closely related to the life satisfaction. In the panel regression analysis using the 12 years longitudinal data from the Korea National Labour Panel dataset, the income level of counterparts in those reference groups appeared highly significant in determining the level of life satisfaction of the elderly. However, some demographic variables such as age and marital status did not have a statistically significant effect in the long-term perspective. The income of reference groups in terms of asset levels, education and region as well as their own past life satisfaction level had a significant effect on the elders' life satisfaction determination. These results suggest that the relative income hypothesis in terms of life satisfaction among the elderly is more valid than the previous absolute income hypothesis.

• Knowledge Management Research
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• v.24 no.3
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• pp.53-71
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• 2023

Environmental, Social, and Governance (ESG) refers to factors that are important for assessing a firm's social and environmental effect, as well as its governance standards. This paper investigates the relationship between ESG-based corporate governance and SDGs strategy implementation by discussing about incorporating ESG issues into corporate operations. It digs into the advantages and disadvantages of aligning corporate governance with the SDGs, demonstrating the potential for delivering long-term value for both firms and society as a whole. In this paper, we investigate ESG-Based Knowledge Management (ESG-KM), a knowledge management system that incorporates sustainability principles. More specifically, the paper investigates how the synergy between ESG-KM and ESG-Based Corporate Governance (ESG-CG) might influence firms' long-term value creation, stakeholder involvement, and sustainable decision-making. Finally, this paper investigates how public organizations might use knowledge management to improve the implementation and effect of ESG-CG principles, resulting in better sustainable outcomes. Public enterprises may support responsible decision-making, increase stakeholder involvement, and achieve long-term performance by linking ESG principles with corporate governance standards. The paper then explores how ESG-KM might help public firms integrate these concepts into their governance structures. The scientific novelty of this paper resides in its thorough investigation, realistic implementation methodologies, and novel combination of ESG principles, corporate governance, and knowledge management. Furthermore, by providing actionable insights and emphasizing the application of these concepts in the context of public enterprises, the paper makes a valuable contribution to the field of management, propelling the discourse on responsible and sustainable business practices in both the private and public sectors.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.5
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• pp.109-121
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• 2023

This paper examines whether angel investors affect startup's financial performance (profitability and growth ratios) in the Korean startup market over 10 years period from 2009 to 2018. In particular, we consider not only the behavior of angel investor such as the investment amount or the type of investments (stocks, bonds) but also the type of angle investor (individual or corporation). Our empirical results are as follows. First, we find that the startup's profitability ratios are higher after the investment of angel investors. However, the growth ratios show different results in assets and sales. Second, we identify that the investment amount of angel investors negatively affects on the startup's growth ratios. Lastly, we find that equity investment such as common stock or preferred stock and the individual angel investors such as personal investment association or professional angels show higher financial performance than bond investment or corporate angel investors. Overall, our findings imply that angel investors positively affect startup's financial performance. In particular, we infer that the superior financial performance is largely attributed to monitor startups by participating as shareholders or to select more carefully by the individual angel investors who may be exposed to more investment risk. In conclusion, our findings support that angel investors play a positive role in the Korean venture investment market.

• Journal of Industrial Convergence
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• v.22 no.2
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• pp.1-12
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• 2024

This study investigates what decisions have an impact on bank performance. A panel regression analysis was conducted using data from the financial statements of banks located in the United States from 2013 to 2022, and the effects of explanatory variables were examined through hierarchical panel regression analysis divided into financial decision-making and management decision-making. In addition, by analyzing performance separately from the creditor and shareholder perspectives (hereinafter referred to as overall) and from the shareholder perspective alone, it suggests which elements should be utilized and how to improve performance from each perspective. When a panel regression analysis was performed using only liquidity and stability, dependency on deposits and the interest coverage ratio had a statistically significant impact from the perspective of overall performance, and the debt ratio also had a statistically significant impact from the perspective of shareholder performance. When adding non-technical factors, only the labor cost ratio among non-technical factors was found to be statistically significant from the overall performance perspective, and although the non-technical factors were not statistically significant from the shareholder performance perspective, the cash ratio was found to have a statistically significant impact. Lastly, when adding technical innovation elements, the intangible asset ratio was not statistically significant from the overall performance perspective, but was significant from the shareholder performance perspective. The significance and implications of this study are that there are differences in factors that can affect the performance of overall or shareholder and that various decision-making factors can affect a bank's performance.

• Information Systems Review
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• v.20 no.3
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• pp.33-49
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• 2018

Since there are growing concerns regarding personal information, users have perceived the importance of it. It makes users try to manage and control personal information by their own intentions. Therefore, we assume users now have begun to perceive psychological ownership on personal information. A main objective of this study is to identitythe relationship between accountability, self-identity, self-efficacy and sense of belongingness and psychological ownership on personal information. We conduct an online-basedsurvey and establish a structural equation model for testing hypothesis. The results show that users' accountability, self-identity and sense of belongingness positively influence to psychological ownership on personal information. Additionally, users' perceived psychological ownership on personal information increase their concern for information privacy. This study suggests a new concept as 'perceived psychological ownership on personal information' to explain for intentions of their psychological possessions toward personal information. The findings of this study can provide a way for how firms have to require clients' personal information with increasing their satisfactions.

• Information Systems Review
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• v.20 no.3
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• pp.51-71
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• 2018

Many studies in the field of information security reveal the need to increase awareness. However, although awareness of information security has been raised to a considerable extent, actual security behavior has been shown to fall short of that. Therefore, we wanted to identify the role of psychological factors in making information security decisions by conducting a experimental study. The results show that there are differences in perception of information security risks according to the probabilistic distance and the degree of relative optimism due to social distance. In relation to their relative optimism and intention of information security, they reduced the level of perceived risk compared to those close to them and found that their influence varied according to their probabilistic distance. This study has made valuable attempt in terms of methodology and it is meaningful that the psychological factor is taken into consideration for the information protection behavior, so that the range of relative optimism that actually affects the perception of risk is narrowed. It is expected to contribute to the improvement of information security level of information technology users and protection of information assets by empirically identifying necessity of various approaches to decision making process for information security.