• Journal of the Korean BIBLIA Society for library and Information Science
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• v.34 no.2
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• pp.137-158
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• 2023

In the modern digitized data society, there is a growing emphasis on securing trustworthiness and fairness in data utilization, along with data openness. By defining the concept of data democracy from various perspectives and presenting elements of normative values, this study aims to provide a basic conceptual framework to identify and evaluate the data governance system and levels of data democracy. As a foundation for the discussion of data democracy, based on Kneuer's (2016) conceptualization of e-democracy, free and equitable access, e-participation, and e-government were introduced as core dimensions of e-democracy. To improve the quality of data governance and foster a better understanding and practical application of the concept of data democracy, this study takes a normative approach from the perspective of democracy. Inclusiveness, equity, participation, and democratic sovereignty are provided as core dimensions of data democracy. This study highlights the significance of data literacy in promoting data democracy. It proposes the creation and assessment of a curriculum rooted in the normative principles of data democracy within the field of library and information science for future investigation.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.9
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• pp.5968-5981
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• 2015

In Korean companies, traditional collectivism have been merged into individualism caused by meritocracy. In order to better understanding about change of cultural characteristics, we examine the relationship between collectivism / individualism and person-environment fit. The data was obtained from 203 employees working in 5 Korean company and 173 employees in 4 companies in China. Results confirmed that collectivism increases employee's person-environment fit (person-organization, person-supervisor, person-coworker) and further leads to high levels of affective organizational commitment. The moderating roles that individualism play upon the relationships between collectivism and person-environment fit (person-organization, person-supervisor, person-coworker) were also investigated. Results confirmed that individualism enhance the impact collectivism has upon person-environment fit. In addition, this study found the significantly difference between Korea and China in effect of collectivism on person-environment fit. Lastly, the study also has explored theoretical and practical implications and the limitations of this research as well as the future directions of research.

• The Journal of the Korea Contents Association
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• v.17 no.3
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• pp.408-420
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• 2017

A franchisee owner, as an entrepreneur who is independent from a franchisor, has the greatest influence on the success of franchisee business. The effect of the franchisees' entrepreneurship on their performance can be different from that of self-employed business owners, due to the fundamental nature that the franchisor and franchisees share a standardized operation and business risks. Therefore, the purpose of this study is to demonstrate whether or not the relationship between the entrepreneurship and the performance, which has been popularized in general, is displayed in franchised stores as well. The current study analyzed the influence of innovativeness, risk-taking, and proactiveness on franchisees' performance based on the samples from 109 Small Size Educational Services franchisees. The results show that the franchisees' proactiveness is the only variable that affects the performance while the effect of the other variables was not significant. These results make implications that, for their business success, franchisee owners should be proactive in their target market, without compromising the quality of franchisor's standardized products and services by being innovative and risk-tolerant.

• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.167-168
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• 2011

지역사회경찰활동은 범죄와 무질서, 그리고 범죄에 대한 두려움을 줄이고자 고안되었고, 또한 지역사회의 명백한 요구와 수요를 충족시키기 위해 나타나게 된 하나의 철학이며, 전술이 아니라고 할 수 있다. 지역사회 경찰활동의 기본적 목표를 단순한 범죄의 사후적 통제로부터 더 나아가 범죄예방, 범죄에 대한 시민의 두려움 감소, 공공서비스 강화를 통한 시민생활의 향상으로 확대하여 사전적 예방에 중점을 두고 있다. 우리경찰에서는 현재 지역사회 경찰활동에 관한 여러 가지 정책을 시행해오고 있으며, 이러한 지역 사회경찰활동과 더불어 조현오 경찰청장의 경찰성과주의는 2010년 6월 이후 커다란 이슈가 되어 현재 경찰조직에서 사용되는 평가의 척도로 사용되고 있다. 본 연구에서는 사후적 대처의 성격이 강한 경찰성과주의와 사전적 예방활동의 성격이 강한 지역사회경찰 활동의 주된 내용을 살펴보고, 두 정책의 괴리현상에 대한 문제점을 살펴보도록 한다.

• Journal of Digital Convergence
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• v.15 no.3
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• pp.107-117
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• 2017

This study examined the conditional indirect effect of EEG (electroencephalogram) arousal on the relationship among affective valence, visual attention, perceived self-relevance, and attitudes toward campaign issues in the context of public service announcements (PSAs). Using SPSS macro (No. 14) of conditional process model, the findings in this current study indicated that the perceived self-relevance mediates the relationship between affective valence of PSA and attitudes toward issues and, in turn, is moderated by EEG arousal, indicating goodness-of-fit of the moderated mediation of psychophysiological arousal on PSAs. The results suggested that management of PSAs should be considered the strategic combination between affective valence and perceived self-relevance in advertising appeals.

• Construction Engineering and Management
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• v.5 no.3 s.19
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• pp.15-17
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• 2004

• Proceedings of the Korean Society of Health Policy and Administration Conference
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• 2004.11a
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• pp.37-56
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• 2004

• The Journal of the Korea Contents Association
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• v.17 no.6
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• pp.319-328
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• 2017

Earnings management is a collection of management decisions which firms do not report the true performance. Many prior studies suggest that earnings management could be the results of either managerial earnings management or manager's private information for future performance. This study attempts to delve into the fundamental implications inherent in earnings management by analyzing how earnings management affects future firm performance in public institutions. If discretionary accruals as a measurement of earnings management embrace manager's private information, it will have a positive effect on future performance in succeeding period. In contrast, if discretionary accruals embrace manager's opportunistic earnings management, it will have a negative effect on future performance in succeeding period. Empirical findings are summarized as following.: Earnings managements are negatively associated with future firm performance for all succeeding period. This negative relationship continues for all succeeding period. The overall results can be serve as a evidence that the discretionary accruals capture opportunistic earnings management on average.

• The Korean Journal of Financial Management
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• v.17 no.2
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• pp.71-98
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• 2000

본 연구는 1988년 6월부터 1994년 12월까지 우리나라 주식시장에 상장된 267개 최초공모주 를 대상으로 3년간 성과를 분석하고 그리고 이들 기업들이 채택한 이익관리방법에 따라 성과에 차이가 나는지를 분석하였다. 실증분석 결과, 누적초과수익률(CAR)로 추정한 최초공모주의 장기성과는 양(+)의 초과성과를 매입보유초과수익률(BHAR)로 추정한 경우에서는 저성과를 보였으나 통계적으로 유의하지는 않았다. 그리고 공개기업의 이익관리방법에 따라 성과에 차이가 나는지를 보기위해 표본기업 267개 기업중 기업의 결산시점이 달라 분석이 어려운 기업들을 제외한 후 219개 기업을 표본으로 하여 누적초과수익률(CAR)과 매입보유초과수익률(BHAR)로 분석한 결과, 두 모형 모두에서 기업의 이익을 공격적으로 관리한 기업(DCA2)의 성과가 이익을 보수적으로 관리한 기업(DAC1)의 성과보다 낮게 나타났으나 통계적으로 유의하지는 않았다. 이상의 결과에 대해 명확한 해석을 내리기에는 기업의 제반환경 및 여건 등이 영향을 미칠 수 있어 어려움이 따르나 고려할 수 있는 이유 중 하나로 최초공모주 기업들이 공개에 앞서 기업성과를 과대계상하거나 또는 매출액 및 이익부풀리기 등과 같은 분식회계처리방법이 한 요인이 된 것으로 해석할 수 있다.