• Journal of Digital Convergence
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• v.14 no.9
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• pp.317-323
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• 2016

Big Data is now seen as a major asset in the company's competitiveness, its influence in the future is expected to grow. Companies that recognize the importance are already actively engaged with Big Data in product development and marketing, which are increasingly applied across sectors of society, including politics, sports. However, lack of knowledge of the system implementation and high costs are still a big obstacles to the introduction of Big Data and systems. It is an objective in this study to build a Big Data system, which is based on open source Hadoop and Hive among Big Data systems, utilizing POS sales data of small and medium-sized offline markets. This approach of convergence is expected to improve existing sales systems that have been simply focusing on profit and loss analysis. It will also be able to use it as the basis for the decisions of the executive to enable prediction of the consumption patterns of customer preference and demand in advance.

• Journal of Digital Convergence
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• v.14 no.9
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• pp.89-97
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• 2016

Intellectual property rights play a key role in employment creation and income generation plays an important role, especially in the creative economy. Many companies are ultimately increasing efforts to boost the company's financial performance, such as maximizing profits by building a strong brand assets amid committed to brand management in this paradigm. Reasonable evaluation and commercialization of technology transactions, financial assistance, investment decisions, trademark brand value for the reactivation (revitalizing) for the purposes of M & A, litigation, brand strategy will be said to be very important. In spite of the importance, the awareness of the property and the capabilities to assess are hardly sufficient. Thus, this study, targeting companies with valid trademarks for value assessment, conducted case analysis by cost method and income approach; the analysis presented the result from 2.05 million by the cost method to 2.7 million by the income approach applied to a variable discount rate and adjustment contribution. However, now that the implication was drawn from a single company, further studies covering case study and application plan according to scale and type of diverse company groups should be continued.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.213-219
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• 2017

In recent years, the definition of corporate governance is a stakeholder-oriented corporate governance that can meet the needs of sustainability management and corporate social responsibility. The purpose of this study is to empirically analyze the effect of corporate governance on employees and creditors corporate governance on earnings management by using regression analysis. The results show that the corporate governance of employees and creditors plays a role in reducing the simultaneous profit management of discretionary accruals, which is the accrual of asset impairment loss, which is the accrual of negative I could confirm. The results of the empirical analysis show that stakeholder-centered corporate governance can play a role in controlling managers' behavior and market. In addition, the results of this study suggest that the responsibility of stakeholders as corporate governance is important for sustainable management of modern corporations where corporate social responsibility is important.

• Journal of Digital Convergence
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• v.14 no.12
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• pp.111-120
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• 2016

PCAOB conducts the direct supervision for the PCAOB registered accounting firm. Therefore, if an accounting firm is registered with the PCAOB, it will thoroughly manage for their quality management systems. The registered auditor can be expected to have better quality of the audit. This study carried out the analysis using the audit fee which proxies for audit quality. The results of analysis are as follows. After controlling for foreign accounting firms affiliated status, company size, risky assets, leverage, ROA, and market-related variables, PCAOB is a significant explanatory variable for the audit fees. The results of this study support the hypothesis that PCAOB-registered auditors will provide a good audit quality.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.97-102
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• 2020

In this paper, the concept of the diversified cultural tourism industry in Korea and China was summarized and the research direction was suggested. Also, the characteristics and status of the cultural tourism industry were analyzed. As a characteristic of the cultural tourism industry in both Korea and China, it exhibited similar cultural tourism forms such as performances, theme parks, festivals, and museums. Korea had a unique cultural tourism form called Hallyu cultural tourism, and China is also a rare cultural arts complex in Korea. And has developed cultural tourism. The strength of the Korean culture and tourism industry is that it is rich in cultural resources and possesses many assets with cultural contents, and the strength of the Chinese culture and tourism industry is that it has abundant tourism resources and huge economic power. As such, Korea and China with many similarities were found to be a country with high interest and potential in the cultural tourism industry, which is growing into a high value-added industry in the future. In addition, in order to continuously and stably develop the cultural tourism industry, continuous efforts and interests and proper research must be conducted so that the two countries can coexist with each other.

• Journal of Digital Convergence
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• v.12 no.3
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• pp.201-210
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• 2014

Recently, the more complicated with the elements made of information system, the more dangerous in migration them. So it is need to accomplish information system migration systematically. According to the movement of public institution, a large scale of information system migration is in processing and will be made. In this paper, I would like to suggest the use of migration solution in order to speed & effect information system migration process. This will be provided the pursuit function of information system movement, movement location pursuit in real time, monitoring function through the situation room, separation migration possibility on the basis of business attribute. Therefore, if you use the suggested solution, it will be decreased trial and error & minimized the movement time.

• Journal of Digital Convergence
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• v.11 no.11
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• pp.463-470
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• 2013

The objective of this study is to compare hospital performance between Local Government Hospitals and General Hospitals. To compare the result of the financial performance between two groups, there were significant differences in current ratio, Fixed ratio, total assets turnover, personnel expenses to gross revenues, management expenses to gross revenues, return on assets, operating margin. The significant impact relations of ROA(Return on Assets) were formed the total assets turnover, salaries, material costs, administrative expenses. Although two groups are the similar beds, most of LGH are in the red so the managers and local government must consider the financial efficiency of LGH.

• Journal of Digital Convergence
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• v.11 no.7
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• pp.59-66
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• 2013

Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

• Journal of Digital Convergence
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• v.14 no.7
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• pp.11-20
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• 2016

This study examines the possibility of implementing the technology financing for export-import based small and medium sized enterprises. Our sample consists of 2,753 small and medium sized enterprises, receiving financial support from the Export-Import Bank of Korea for the period of 2011-2013. We find that only 400(200) firms reserve IPs(patents) annually. Given that IPs are likely to concentrate on manufacturer industries such as electronic components, computers, video, sound and communication equipment manufacturing(KSIC 26), other machinery and equipment manufacturing(KSIC 29), manufacture of motor vehicles and trailers(KSIC 31). We also find that the total assets, sales and R&D expenses of IP holding companies greatly exceeds those of companies without IPs. In addition, IP holding companies' liquidity seems slight edge and the leverage ratio is somewhat lower. However, profitability ratios of IP holding companies are rather than harsh or similar level. 20~30% of IP holding firms show very week credit scores, implying that banks' default risk is expected to be significant.

• Journal of Digital Convergence
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• v.8 no.4
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• pp.185-204
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• 2010

This case study quantifies the savings that can be realized through integration in National Computing & Information Agency (NCIA) of the Korea Government. It is based on the process of the NCIA development project that consolidating and integrating distributed 24 agencies. And it used the widely accepted Gartner TCO (Total Cost of Ownership) Solution and applies that methodology consistently before and after integration. Specific measurement items for examining the information system integration saving cost are developed pilot test for 2 agencies through compare TCO before integration and TCO after integration. The results of measuring on information system integration in NCIA are showed lots of economic cost reduction in TCO by integrating and consolidating each computing environment in agency. Especially in detail, NCIA realized the most savings in IT Capital Cost including development of hardware, software and recovery system. Also IT Support Cost and IT Administration Cost examined more savings than before IT integration.