• Journal of Digital Convergence
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• v.13 no.10
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• pp.69-80
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• 2015

The Purpose of this study is to establish efficient and balanced development and to make transparent marketing system, environment which is to protect small business, consumer's. This Goal of this study is that focus on development of regional and national economy. Especially, to protect small businessmen, to reserve consumer's buying choice. First of all, to examine causes of distribution maintenance and to will be analysed legal controversy of big distributive markets since local autonomy business limits. It is this study that concentrate on big distributive mart shutdown of business hours, Problems and Countermeasures. The main focus of in this study is as follows: First, to examine the ruling of the court that protest and accept of business hour in big distributive mart' problem and regulation, Second, to understand each of the judgement and problems of distributive shutdown systems, Third, to suggest the good distributive business trade act and the possible collaboration with focus on small and big mart System in Korea. This paper to analyze case of conflict and focus on establishment of transparent distribution since business limits.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• KIPS Transactions on Computer and Communication Systems
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• v.12 no.8
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• pp.253-262
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• 2023

E-voting is a concept that includes actions such as kiosk voting at a designated place and internet voting at an unspecified place, and has emerged to alleviate the problem of consuming a lot of resources and costs when conducting offline voting. Using E-voting has many advantages over existing voting systems, such as increased efficiency in voting and ballot counting, reduced costs, increased voting rate, and reduced errors. However, centralized E-voting has not received attention in public elections and voting on corporate agendas because the results of voting cannot be trusted due to concerns about data forgery and modulation and hacking by others. In order to solve this problem, recently, by designing an E-voting system using blockchain, research has been actively conducted to supplement concepts lacking in existing E-voting, such as increasing the reliability of voting information and securing transparency. In this paper, we proposed an electronic voting system that introduced hybrid blockchain that uses public and private blockchains in convergence. A hybrid blockchain can solve the problem of slow transaction processing speed, expensive fee by using a private blockchain, and can supplement for the lack of transparency and data integrity of transactions through a public blockchain. In addition, the proposed system is implemented as BaaS to ensure the ease of type conversion and scalability of blockchain and to provide powerful computing power. BaaS is an abbreviation of Blockchain as a Service, which is one of the cloud computing technologies and means a service that provides a blockchain platform ans software through the internet. In this paper, in order to evaluate the feasibility, the proposed system and domestic and foreign electronic voting-related studies are compared and analyzed in terms of blockchain type, anonymity, verification process, smart contract, performance, and scalability.

• Management & Information Systems Review
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• v.37 no.4
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• pp.1-20
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• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• Korean Association of Arts Management
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• no.50
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• pp.147-175
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• 2019

Gentrification is the process by which a working class or other disadvantaged area of a city changes into a middle class residential or commercial district. Gentrification, which has received much attention in arts management in recent years as part of a concern with urban regeneration, carries a generally negative connotation. In this paper, we interrogate this negative view of gentrification to explore ways arts entrepreneurship can convert the perceived threat of gentrification into opportunity. To this end, we examine the Mullae Cultural Salon in the gentrifying district of the Mullae Creative Village. Through a literature review of gentrification and arts entrepreneurship, we propose seven elements of art entrepreneurs responding to gentrification as an analytic framework for research. Our findings indicate that arts entrepreneurs were able to extend the maturity phase of gentrification and thus enhance the cultural and artistic value of the region for other artists and arts entrepreneurs.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.877-886
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• 2009

Since 1982, the auditee have selected the auditor under market mechanism. Under the system on which the auditor have been chosen by client, there have been chances for opinion shopping, etc. To prevent those, some audit regulations have been introduced. Prior studies have documented the positive effect of these audit regulations. Those studies, however, had some limitations which they dealt with just short event period for empirical tests. This study examines the effect of Auditor Turnover Ratio on the Quality of Earnings using a sample of firms that were listed on Korea Exchange(KRX) from 1995 to 2004. The firms that change auditor frequently are expected to have low disclosure quality. The CEO with the incentives to manage or manipulate earnings could accomplish this purpose by replacing existing auditor with more friendly auditor, which could result in eventually lowering earning's quality of the firm. The result of empirical test shows that the accrual quality of firms which have high auditor turnover ratio are significantly lower than those of firms which have low ratio. This result is consistent with our hypothesis that the more frequently a firm changes auditor, the lower the quality of earning is. This evidence might give the implication to policy-making supervisor.

• KDI Journal of Economic Policy
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• v.17 no.4
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• pp.3-61
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• 1995

기업활동의 범세계화(汎世界化), WTO 출범 등으로 세계경제(世界經濟)의 통합(統合)과 무국경화(無國境化)가 진행되고 있다. 이에 따라 자본 고급인력 등 국제이동성(國際移動性)이 높은 자원들이 유동화(流動化)할 것이고, 그 결과 토지, 사회간접자본, 미숙련 노동력, '경기규칙', 사회 전반적인 과학기술수준, 문화 등 국제이동성(國際移動性)이 낮은 광의(廣義)의 생산요소(生産要素)들이 한 나라의 경제적 특성을 결정하고 경제 기반을 이룰 것이다. 무국경시대(無國境時代)에는 자원배분뿐 아니라 자원유치(資源幽致)가 한 나라의 경제성과에 큰 영향을 미칠 것이며, 따라서 자원유치가 경제운영의 중요한 과제로 등장할 것으로 예상된다. 자원의 국제적(國際的) 유동화(流動化)는 국제이동성(國際移動性)이 높은 생산요소들이 국제이동성이 낮은 생산요소들을 찾아 경제활동의 근거지를 선택하는 것이므로, 무국경시대(無國境時代)에는 저이동성(低移動性) 생산요소(生産要素)들의 양적(量的) 확충(擴充)및 질적(質的) 수준(水準) 제고(提高)를 통한 자원유치(資源誘致)의 가능성이 커지며, 따라서 일부 첨단기술산업의 육성보다는 전반적인 과학기술(科學技術) 수준(水準) 제고(提高)가, 소수의 고급인력 확보보다는 다수(多數) 미숙련(未熟練) 인력(人力)의 질적(質的) 수준(水準) 제고(提高)가 경제성과를 높이는 데 상대적으로 더 중요해진다. 또한 경제적(經濟的) 무국경화(無國境化)는 국적에 관한 속인주의(屬人主義)의 퇴조와 속지주의(屬地主義)의 보편화, 한 나라 국경 안에 상이한 특성을 가진 지방경제(地方經濟)들의 부상, 국내 산업들 사이의 산업연관관계(産業聯關關係) 약화(弱化) 등의 변화를 수반할 것으로 예상된다. 이같은 변화로 개방주의(開放主義) 및 무차별주의(無差別主義)의 확대(擴大)가 불가피하게 되고 특정 산업에 대한 정부지원 및 보호의 근거가 약화되는 반면, 자원배분의 참고단위로서 개별(個別) 경제주체(經濟主體)들의 중요성이 높아지며 그만큼 시장경쟁을 지배하는 '경기규칙(鏡技規則)'의 올바른 정립이 중요해진다. 그러므로 정부는 자원배분에 대한 개업을 축소하고, 저이동성(低移動性) 생산요소(生産要素)들의 양적 질적 수준 제고, 특히 '경기규칙(競技規則)'의 공정성(公正性) 및 투명성(透明性)을 높여야 한다. 즉 정부가 폐쇄성 높은 경제의 지배인으로부터 개방(開放)된 시장경제(市場經濟)의 후견인으로 바뀌어야 한다. 이것이, 시장질서(市場秩序)가 우리를 먹여 살리는 손이라는 인식이나 국제분업(國際分業)이 살 길이라는 확신이 부족한 우리 사회에 무국경시대(無國境時代)가 던지는 어려운 도전(挑戰)이다.

• International Commerce and Information Review
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• v.15 no.3
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• pp.313-332
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• 2013

Large tundra of the Russian Empire, has rich resources and science and technology, and a huge domestic market potential is rapidly changing. Based on the abundant energy resources such as oil, gas, and minerals, as foreign trade is active, the huge capital is moving. And commitment the active SOC by improving laws and regulations and changes in the structure of the Russian economy. One of them pushed the WTO since 1993, 19 years to see fruition join the WTO (World Trade Organization). As the official entry into force August 22, Russia, July 10, 2012, Congress passed the treaty after joining the WTO and of the 156th WTO member countries, was officially join. As the WTO, Russia has the world's 11th-largest economy in the steel tariffs from 30% to 15% are exported to Russia, South Korea Car TV parts from 10% to 0%, reduced from 20% to 5% Korean export companies to export to Russia, etc., is expected to become the new land of opportunity. Russia hopes the changes improve the investment environment, the service industry, manufacturing revitalization the macroeconomic sectors of the economy through the WTO, and forecast, but the consumption increased revenue due to tariff cuts, falling import prices and the real economy, and weak manufacturing base. On the one hand, the perspective of concern. In conclusion, Russia joining the WTO, and the feed to improve the fairness and transparency of the market opening, the Russian advance in Korean companies be facilitated and strong complementary cooperation, especially in manufacturing is expected. In this paper, after Russia joining the WTO, trade liberalization, and ready for a new era of economic cooperation between Korea and Russia, at the point of expanding openness to propose strategies to analyze the problems of Korean companies during the Russian advance.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.11 no.11
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• pp.2047-2058
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• 2007

The business environment of enterprises could be difficult to obviate redundancy to filtrate data source occurred on data integrated to standard rules and meta-data and to produce integration of data and single viewer in geographical and spatial distributed environment. Specially, To can interchange various data from a heterogeneous system or various applications without types and forms and synchronize continually exactly integrated information#s is of paramount concern. Therefore data hub system based on SQL/XMDR message to overcome a problem of meaning interoperability occurred on exchanging or jointing between each legacy systems are proposed in this paper. This system use message mapping technique of query transform system to maintain data modified in real-time on cooperating data. It can consistently maintain data modified in realtime on exchanging or jointing data for cooperating legacy systems, it improve clarity and availability of data by providing a single interface on data retrieval.

• Proceedings of the Korean Information Science Society Conference
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• 2006.06c
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• pp.127-129
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• 2006

최근 대부분 기업들 환경에서의 정보 시스템들은 지역적으로 분산되어 있으며 다양한 형태로 구성되어 있으므로, 사용자 의사 결정을 지원하는데 필요한 통합된 정보를 얻는 것은 어려운 일이다. 따라서 이러한 문제를 효율적으로 정보 검색에 적용하기위해 사용자에게 단일 인터페이스를 제공하고, 이기종 시스템들 간에 구축된 데이터베이스 시스템들은 각각 독립성을 유지하면서 하나의 인터페이스처럼 투명성을 제공할 필요성이 있다. 이를 위해 ISO/IEC 11179에서 연구 중인 XMDR의 개념을 이용하여 정보검색에서 발생하는 "의미적 상호운용성(semantic interoperability)"이라는 문제점을 해결하고 이 XMDR에 지식 인스턴스 계층을 통한 지식공유를 가능하게 함으로써 단순 검색의 한계점을 극복할 수 있도록 한다. 본 논문에서는 데이터 표현에 사용되는 명칭, 속성, 관계성에 대한 이질적인 문제를 해결하기 위한 표준 온톨로지, 각 레거시 시스템을 연결하는 중간자(mediation)역할을 수행하는 로케이션 온톨로지, 지식공유가 가능하도록 하는 지식 인스턴스 계층으로 구성하는 방법을 제안한다. 또한 지식 인스턴스 계층은 협업적인 검색 환경하에서 각각의 정보시스템에서 다양한 형태의 지식을 공유 및 통합에 있어 구조화 되지 않은 지식들을 어떻게 공유할 것인가에 대한 개념적인 모델을 제시한다.