• Review of KIISC
• /
• v.18 no.1
• /
• pp.29-40
• /
• 2008

기업의 회계 투명성을 제고하기 위해 각 국에서는 회계 제도를 개혁하고 있으며, 이로 인하여 기업의 회계 정보 신뢰도 검증이 중요 사안이 되었다. 기업 회계 정보의 검증을 위한 방안으로 회계 감사와 디지털 포렌식이 결합한 포렌식 어카운팅 기법을 적용할 수 있으며, 이를 위해서는 포렌식 어카운팅에 대한 정의와 함께 기술 동향을 살펴볼 필요가 있다. 따라서 본 고에서는 포렌식 어카운팅의 정의와 필요성을 제시하며, 해외에서 활용되고 있는 도구들의 소개와 함께 회계 정보를 분석할 수 있는 대표적인 기법들을 간략히 설명한다. 이와 함께 해외 포렌식 어카운팅 시장의 현황을 살펴봄으로써 향후 발전 가능성을 전망한다.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.12 no.12
• /
• pp.5671-5676
• /
• 2011

Volatility Index is the index that represents future volatility of underlying asset implied in option price and expected value of market that measures the possibility of stock price's change expected by investors. The Korea Exchange announces a volatility Index, VKOSPI, since April, 13, 2009. This paper used daily data from January, 2002 through December, 2008 and tested power of Volatility index for future returns of portfolios sorted by size, book-to-market equity and beta. As a result, VKOSPI has the predictive power to future returns and then VKOSPI may be determinants of returns. Also if beta is included when sorting portfolio, the predictive power of VKOSPI is stronger for future portfolio returns.

• The Journal of the Convergence on Culture Technology
• /
• v.9 no.2
• /
• pp.319-325
• /
• 2023

This study investigates the impact of over-investment on the market value of cash holdings. In addition, this paper examines whether the effect of over-investment on the value of cash holdings differs depending on firms' ownership structure. The results show that increase in over-investment reduces the market value of cash holdings. This suggests that investors perceive that over-investment deteriorates future business performance and generates excessive burdens on future cash flows. As a result, they provide negative evaluation on the market value of cash holdings. In addition, the negative impact of over-investment on the market value of cash holdings is more significant for owner manager firms where managers hold a high level of equity. Such empirical results imply that owner manager firms are more likely to use their cash holdings for private interest, therefore, over-investment reduces the cash value to a greater extent. This study provides empirical evidence that the effect of over-investment on the market value of cash holdings varies depending on the characteristics of firms' ownership structure.

• Proceedings of the KIEE Conference
• /
• 2008.11a
• /
• pp.368-369
• /
• 2008

현재 국내 중전기 시장은 시장규모에 비해 다수의 기업이 참여하고 있기 때문에, 국내 중전기 업체간 정쟁은 더욱 심화되고 있다. 따라서 국내 중전기 업체가 더욱 발전해 나아가기 위해서는 해외시장 진출 확대를 위한 수출용 전적기기의 개발이 시급하고, WTO 체제하의 시장 개방화 정책에 따른 국내외시장에서의 User의 요구에 부응하는 전력기기 개발이 절실히 요구되어 당사에서는 국책과제로써 IT 기술을 기반으로 하는 245kV Motor-drive형 초고압 GIS를 개발하게 되었다. 금번에 개발된 절연개폐장치는 변전소 자동화라는 세계적 추세에 맞추어 Bay Controller 및 전자식 변성기(NCIT)를 적용하였고, 자체 참고시험을 통해 확보된 피시품을 가지고 국제공인인증기관인 한국전기연구원(KERI)에서 IEC 국제규격에 준하여 그 성능을 검증하였다.

• Korean Journal of Human Ecology
• /
• v.17 no.4
• /
• pp.693-705
• /
• 2008

본 연구는 인터넷 사용동기에 근거한 온라인 시장을 세분화하고자 하였다. 표본은 미국 남서부지역의 대학생으로 총 219명의 Y세대 소비자로 구성되었다. 자료분석을 위해 군집분석(Cluster Analysis)과 분산분석(ANOVA)을 사용하였다. 군집분석결과, 온라인소비자는 3개의 세분시장 즉, "쾌락적 소비자", "실용적 소비자", "비능동적 소비자" 집단으로 분류되었다. 개인적 특성 중, 성별과 연령에 따라 세 집단별 유의한 차이가 없었으나, 능동적 소비자 집단 (쾌락적소비자, 실용적 소비자)이 비능동적 소비자 집단보다 인터넷 사용시간과 온라인쇼핑에 드는 비용을 더 많이 소비하는 것으로 나타났다. 온라인구매성향에 있어서, 전반적으로 충동구매성향이 낮지만, 세 집단별 통계적으로 유의한 차이를 보여, 쾌락적 소비자가 가장 높았고, 다음은 실용적 소비자, 비능동적 소비자 순이었다. 계획구매성향은 전반적으로 높았으며, 쾌락적 소비자와 실용적 소비자 두 집단이 비능동적 소비자보다 계획구매성향이 더 높게 나타났다. 또한, 온라인구매의도는 실용적소비자가 가장 높았으며, 다음은 쾌락적 소비자, 비능동적 소비자 순이었다. 구체적으로 상품군별 구매의도차이를 검증한결과, 실용적소비자는 "책 또는 잡지", "액세서리와 보석"에 대한 온라인 구매의도가 가장 높은 반면, 쾌락적 소비자는 "여행티켓 또는 예약", "오락 및 여가상품"에 대한 온라인 구매의도가 가장 높은 경향을 보였다. 따라서, Y세대 소비자를 위한 온라인 시장세분화에 따른 차별화된 마케팅 전략이 논의되었다.

• 한국벤처창업학회:학술대회논문집
• /
• 2024.04a
• /
• pp.125-133
• /
• 2024

최근 국내에서는 인구감소에 따른 일부 지역소멸이 화두가 되고 있다. 대부분이 농촌지역으로 여러 가지 원인이 있으나, 원인 중의 하나로 농업경영체의 성과 미흡에 따른 소득향상의 어려움이 있기 때문이다. 이를 극복하기 위해 정부와 지자체에서는 다양한 정책을 수립하여 지속해서 지원하고 있지만 큰 성과를 내지 못하고 오히려 농엉경영체의 요구사항만 많아지고 있다. 본 연구의 목적은 경영자역량이 기업성과에 미치는 영향관계를 살펴보고 경영자역량과 기업성과 간에 있어 시장지향성이 매개역할을 하는지에 대해 분석하는데 있다. 본 연구에서는 농업경영체의 경영자역량을 독립면수로 하여 히위변수에 창의적역량, 네트워킹역량, 자기통제역량, 기술적역량을 선정하고 종속변수에는 기업성과를 매개변수로 시장지향성을 선정하고 연구를 진행하였다. 따라서 본 연구는 농업경영체의 경영자역량이 기업성과에 영향을 미칠 수 있고 시장지향성이 매개효과가 있을 것이라는 인과적 경로를 검증하고자 한다. 세계적인 불확실한 경제환경과 빠르게 변화되고 있는 국내 산업의 구조변화는 농업경영체들이 적응함에 있어 어려움이 존재하고 있는 상황에서 농촌에서 기업활동을 하고 있는 농업경영체 경영자역량의 주요 요인들을 설정하여 연구를 진행하였고 경영자들이 기업성과를 달성함에 있어 도움이 될 것이다.

• Journal of Internet Computing and Services
• /
• v.18 no.4
• /
• pp.109-119
• /
• 2017

This paper is to analyse empirically using the data collected from Korea portal Naver's ad management system and show online ad platform may not be two-sided market. It is aim of this study to propose the appropriate approach to define the market, based on the empirical result. Here are two research questions to be reviewed. First, is there any consistency between business model of search advertising and definition of two-sided market which Rochet-Tirole proposed in 2006? Second, do indirect network externalities exist significantly in search advertising market? if so, this study is going to estimate the level of it through empirical measurement. Based on Luchetta's paper which suggested that google may be one-sided market, it performed the correlation & regression analysis to prove his suggestion. The result is that online search advertising costs increased by more than 50 won when advertisers increased by one unit. However, there was no significant correlation and regression between the search frequency and online search advertising cost. It means that there is little possibility to identify two-sidedness in online search advertising service(market) because of no(or little) indirect network externalities which are a necessary condition for two-sided market. This result has three implications, such as the availability to adapt traditional market definition tools to online search advertising market, the possibility enhancement to find the fundamental competition elements in defined market and promotion of the powers of persuasion in competitive market reality. It is significant that the gap between legal scholars including regulatory practitioners and economists can be overcome to some extent. who have shown the different perspective on the two-sided market.

• International Commerce and Information Review
• /
• v.19 no.1
• /
• pp.127-152
• /
• 2017

One of the biggest challenges in export activities of SME is the increasingly cultural diversity that requires especially export managers to adapt their doing business in many different kinds of cross-cultural situations effectively. A relative newly developed concept 'Cultural Intelligence' has been evaluated as a key element for the success in international business activities. This study aims to investigate empirically the role of Cultural Intelligence(CQ), one component of cultural competence, on export marketing adaptation. The statistical method used to test the hypotheses was Structural Equation Modeling using PLS. The results of this study are follows. The moderating role of Cultural Intelligence between information seeking and information using abilities is more stronger in marketing rather than relationship adaptation. Cultural Intelligence moderates between them. Critical factors affecting Cultural Intelligence are also discussed; foreign language fluency, business travels in abroad, characteristics of the business travels, multi-lingual ability, pre-education related cultural subjects, and visit experience in foreign countries. Especially, export managers' foreign language ability leads to much stronger influence on cultural intelligence. The result of the empirical study provides important implications for export SME and export supporting organizations. Export firms and supporting organizations must expand programs widely in multi cultural training and education to help managers gain a better understanding in a various export environment.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.14 no.6
• /
• pp.45-57
• /
• 2019

In this research, research on factors affecting business results of small business people has been advanced, but the management relationship for small business people is the influence relationship between characteristics of individual's propensity and market environment and business results. Analysis and research of the role of regulation on the judgment that it is necessary to verify and present the lack of reality through the study. Therefore, a questionnaire survey was conducted for small businessmen in Seoul, Gyeonggi-do, etc., and the final 368 copies were collected and analyzed using the method of hierarchical regression analysis. As a result of empirical analysis, business education satisfaction had a statistically significant positive (+) influence on business performance. In two stages, as a result of additionally introducing the interaction between the achievement center of the center of gravity and the satisfaction level of management education, the achievement desire and the satisfaction level of management education have a positive (+) effect in which management results are noted. And the interaction term also has a significant effect. The satisfaction of management education to help the market attractiveness of the market environment characteristics all had a positive (+) effect that kept in mind the management results. In two stages, as a result of additionally introducing the interaction between management education satisfaction that helps the attractiveness of the center of gravity market, it has a positive (+) effect that takes business results into consideration, and the interaction term is also significant It has been found that the Through these studies, the business results of small businessmen are identified as significant influencing factors through the adjustment effect of management education satisfaction, in order to secure its competitiveness within a fierce competitive environment, Its importance can be very great.

• Journal of Intelligence and Information Systems
• /
• v.20 no.4
• /
• pp.43-58
• /
• 2014

As the use of trading systems has increased rapidly, many researchers have become interested in developing effective stock market prediction models using artificial intelligence techniques. Stock market prediction involves multifaceted interactions between market-controlling factors and unknown random processes. A successful stock prediction model achieves the most accurate result from minimum input data with the least complex model. In this research, we develop a combination model of ${\pi}$-fuzzy logic and support vector machine (SVM) models, using a genetic algorithm to optimize the parameters of the SVM and ${\pi}$-fuzzy functions, as well as feature subset selection to improve the performance of stock market prediction. To evaluate the performance of our proposed model, we compare the performance of our model to other comparative models, including the logistic regression, multiple discriminant analysis, classification and regression tree, artificial neural network, SVM, and fuzzy SVM models, with the same data. The results show that our model outperforms all other comparative models in prediction accuracy as well as return on investment.