• Journal of Digital Convergence
• /
• v.15 no.1
• /
• pp.77-84
• /
• 2017

This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

• Journal of Digital Convergence
• /
• v.13 no.5
• /
• pp.297-307
• /
• 2015

This study reviews equipped with enhanced capability of medical care, quality service, accessibility, and consumer awareness to be a competitive and representative local healthcare service provider with improved administrative efficiency. The method of analysis are ANOVA and Structural Equation Modeling. The results which revealed the significant difference among demographic factors in determining the preference or degree of satisfaction at medical service to select local healthcare institutions suggest that the close review on the needs of groups of major customers of local healthcare institutions are necessary when preparing the strategy of specialized medical service of local healthcare institutions. this suggests that both images would be important factors to secure the competitive advantage of local healthcare institution and therefore the strategy maximized the enhancement of medical service with embossed image of hospital to attract customers of medical service is needed.

• Journal of Digital Convergence
• /
• v.19 no.2
• /
• pp.175-182
• /
• 2021

In this study, small and medium-sized manufacturing and distribution businesses were asked to demonstrate how the risks that could arise from implementing ITOs affect their performance. Small and medium-sized enterprises that want to reduce costs or secure competitiveness through outsourcing ITO conducted research to identify and analyze risks of ITO and improve corporate performance. Strategic, technical, and financial risks were selected as independent variables for analysis by the survey method. In addition, relationship risk was selected as a parameter and corporate performance was selected as a dependent variable to conduct a path analysis. The analysis showed that the variables injected as independent variables had indirect and total effects on corporate performance. This can be interpreted as the higher the level of awareness of strategic and technological risks and financial risks, the higher the level of relational risk, and thus the positive impact on corporate performance. We expect to improve corporate performance through analysis of more and more risk factors in the future.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2018.05a
• /
• pp.555-557
• /
• 2018

The average lifespan of humans is expected to rise to 100 years, not 80 years, as a result of the advances in medical technology, and soon the age of 100 era is expected to open. The fourth industrial revolution, which is the core of the convergence, is emerging as a major issue in the modern society. Therefore, the importance of services along with medical technologies is increasing. Accordingly, medical tourism, a combination of medical technology and tourism, is emerging as a promising industry, and countries around the world classify the medical tourism industry as one of the core strategic industries and nurture it actively. In accordance with this, contents and marketing that can impress a user with a management strategy are developed and provided, but the management system maintains the existing ones, which is a limitation. Therefore, there is a need for an efficient medical tourism management system along with a user-oriented system such as marketing and contents.

• Journal of Digital Convergence
• /
• v.11 no.12
• /
• pp.577-588
• /
• 2013

Main purpose of this study is to suggest improvement of environmental information disclosure system and to find out counterplan for hospitals based on literal review and 41 hospitals/clinic's environmental information data(2011) released by the Korean ENV-INFO SYSTEM. The research methodology used to analyze 18 items divided between 7 for compulsory and 11 for voluntary was primarily quantitative. Research subjects was comprised of 33 general hospitals, 6 hospitals and 1 clinic. Environmental information disclosure system needs to be improved as follows: (1) enlargement of citizen participation, (2) upgrade of 'Company Overview', (3) clear definition of items, (4) unifying measure unit, (5) close verification, (6) creating standards for additional informations. The following activities are critical for hospitals: (1) reliability enhancement of hospital's data, (2) reorganization strategy & green management system, (3) water/energy reduction data accumulation, (4) greenhouse gas emission reduction planning, (5) introduction of green purchase guidelines, (6) digital publication of environmental(sustainable) report.

• Journal of Digital Convergence
• /
• v.17 no.3
• /
• pp.161-168
• /
• 2019

The purpose of this study analyze consumer usage characteristics and product development guide of electronic pen based on TAM theory(Davies, 1989). Research methods apply contents analysis(qualitative research) and Activity/Inactivity analysis of main consumer participation. Research results are as follows. Active consumer indicated 30-49 age, male, office job and research fellow. And they suggested stable power supply system, App connected pen function extension, add the modified pen function, advanced data recognition of pen, advanced take note ability and stable grip feeling of pen, selected line width, synchronization improvement with other smart device and charging function. These result indicated the importance product improvement diffusion factor of early market to main market. The future research of electric pen focused on different product strategy between electric pen and smart device connected electric pen.

• Journal of Digital Convergence
• /
• v.11 no.12
• /
• pp.69-82
• /
• 2013

This study was aimed to research the problems of business in Special Economic Zone, Kaesong Industrial Complex to relieve the tensions of politics and military ties in the Korean Peninsula and revitalize the Economic Cooperation between South and North Korea, and to suggest the needs of policy alternatives to resolve the problems, and to propose the sustainable developmental strategy to carry forward a enterprise successfully in the view points of companies and Kaesong Industrial Complex. Through the survey of Kaesong Industrial Complex, we reviewed the expected effects of the business. Besides, through this survey, we became aware deeply the actual conditions of the companies that are occupied in the Kaesong Industrial Complex and their mother companies, and the statistically important factors of difficulties in management.

• Journal of Digital Convergence
• /
• v.13 no.11
• /
• pp.267-276
• /
• 2015

This study divided hospital management performance as surplus and deficit, Liquidity, Growth, Turnover Ratios, Productivity, Operating Expense, Patient Care Performance and evaluate the relationship between profitability. In addition to providing a useful basis for seeking profitability and effective management measures based on the findings of the hospital has its purpose. The study period was 2013 to identify the hospital's financial performance as evaluation criteria, were selected for a total of 147 hospitals surveyed. In conclusion, the more profitable medical and hospital financial performance, results showed a higher rate. In addition to the factors affecting the profitability of the Salaries, Administrative Expenses, Material Costs was a major factor. To to enhance the future profitability of hospital care it is also important to increase revenue, but Salaries, the cost reduction-effective strategy for reducing Administrative Expenses may be required.

• Journal of Digital Convergence
• /
• v.13 no.4
• /
• pp.147-161
• /
• 2015

The purpose of study was to test the effects of CEO' transformational leadership and learning organization on innovative behavior in the Knowledge-based Service Organization showing the characteristics of convergence service and the moderating role of learning organization between transformational leadership and innovative behavior. For this study, the data were collected from 348 Knowledge-based Service industrial employees in metropolitan area by using structured questionnaires. Collected data were analyzed by hierarchical regression technique. The results showed that both of CEO' transformational leadership and seven learning organization building factors had a positive effect on employees' innovative behavior. And also found out the only four out of the seven learning organization building factors, namely 'Create continuous learning opportunities', 'Promote inquiry and dialogue', 'Encourage collaboration and team learning', 'Provide strategic leadership for learning' had the moderate roles between CEO's transformational leadership and employees' innovative behavior. The theoretical and practical implications of the findings were discussed and the directions for future research were presented.

• Journal of Digital Convergence
• /
• v.13 no.12
• /
• pp.47-53
• /
• 2015

In this paper the factors are analyzed, which influenced on the acceptance of Electronic Medical System (EMR) of healthcare organization in Korea. The measured variables and factors were defined on the base of former research works. The questionnaires with Likert's 5 scale were administrated in the 102 general hospitals in Korea. This data was analyzed with SPSS v. 20. According to the result of factor analysis, the 4 influencing factors were grouped. They are, "ICT-infrastructure of healthcare organization", "Management strategy of healthcare organization", "EMR acceptance" and "EMR-performance". 5 hypotheses about the correlations between factors were formulated and analyzed with structural equation model(SEM). The result of this paper could be the good reference to the healthcare organizations on how they should implement and operate the EMR system.