• Journal of Internet Computing and Services
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• v.17 no.6
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• pp.123-131
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• 2016

Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.6
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• pp.484-491
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• 2021

This study was undertaken to identify success factors of traditional market delivery apps and lead digital transformation of traditional markets. The success factors of traditional market delivery apps are represented by four variables: system characteristics of the app, delivery, products, and responsibility towards customer responses. These factors were analyzed to examine their impact on the operations performance. Data was collected by surveying 148 traditional market business owners. Results of the empirical analysis revealed that the app system characteristics, delivery characteristics, and product sales promotion, impart a significant effect on the operations performance. Conversely, the customer response characteristics showed no significant effects. This could be because some apps lack the function to check customer reviews and respond appropriately. Currently, where traditional market delivery apps are in the early stages of implementation and are gradually expanding, data obtained from this study helps to identify characteristics of traditional market delivery apps, and offers suggestions to create development indicators of the traditional market delivery apps by analyzing their effects on operational performance, thereby contributing to the revival of traditional markets through digital transformation.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.2
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• pp.221-233
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• 2019

In Korea, small and medium sized domestic enterprises(SMEs) play an pivotal role in the national economy, accounting for 99.9% of all enterprises, 87.9% of total employment, and 48.3% of production. and SMEs was driving a real force of the development of national economy in many respects such as innovation, job creation, industrial diversity, balanced regional development. Despite their crucial role in the national development, most of SMEs suffer from a lack of R&D capabilities and equipments as well as funding capacity. Public R&D institutes can provide SMEs with valuable supplementary technological knowledge and help them build technological capacity. so, In order to effectively support SMEs, government and public R&D institutes must be a priority to know about the factors influencing the performance related to technology transfer and technological collaborations. In particular, SMEs are not only taking up a large portion of the national economy, but also their influence in politics and economy so strong that raising the competitiveness of small and medium-sized companies is a national policy goal that must be achieved in order to achieve sustained economic growth. For this reason, it is necessary to look specifically at the relationship between concepts such as the environment, strategy, and organizational culture surrounding the enterprise to enhance the competitiveness of SMEs. The paper analyzes 665 companies to find out which organizational culture affects their performance by classification and type of business of SMEs. This study demonstrated that when SMEs seek consistency in their external environment, strategies, and organizational structure to maintain their continued competitiveness. According to three-way analysis of variance (3-way ANOVA) indicates that classification of industries in SMEs has statistically significant main effects, but the type of business and organizational culture do not have significant effects. However, the company's organizational performance (operating profit) of SMES were found to differ significantly in comparison between groups according to classification standards of industries, and therefore adopted some parts. In addition, an analysis of the effect of interaction between the three independent variables of small and medium-sized enterprises has shown that there are statistically significant interaction effects among classification, types of business, and organizational cultures. The results shows that there is an organizational culture suitable for each industry classification and type of business of an entity, and is expected to be used as a basis for establishing promotion policies related to the incubation and commerciality of small and medium-sized venture companies in the future.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.6 no.2
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• pp.57-69
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• 2007

The most important problem in logistic activities may be to decrease the transportation efficiency due to the traffic congestion in urban areas. The traffic congestion reduces the average travel speed of freight vehicles, and then increases the travel time. These problems can lead the logistic system to be inefficient. As a result, it causes an increase of transportation costs. In addition, the increased cost is a main barrier for the transition to an advanced logistic system. This study focuses on the analysis of key factors choosing commercial freight vehicles using Logistic regression-analysis with RP (Revealed Preference) data to solve the increase of private freight cars and transportation costs. Additionally, this paper presents policies to promote good use of commercial freight vehicles based on the results of this study.

• The Korean Journal of Health Service Management
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• v.11 no.1
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• pp.1-9
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• 2017

Objectives : Cash Flows from operating activities is the most important part of the cash flow statement and it serves as an important financing source. Accordingly, the purpose of this study is to examine the influence of the contents of cash flows from operating activities on the changes in borrowings. Methods : In this study financial data from 2011 to 2014 were used to analyz 36 general hospitals and 85 hospitals according to the index displaying variation against the previous year. Results : For general hospitals, borrowings in cash flow from financing activities increased as net income decreased; while depreciation etc increased in cash flow from operating activities. For hospitals, borrowings in cash flow from financing activities increased as the gain on disposition of tangible assets in cash flow from operating activities decreased. Conclusions : General hospitals need to control the management of borrowings and depreciation at the level of funding management; whereas hospitals need to manage of future cash forecasts for stability of operational funds.

• Convergence Security Journal
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• v.17 no.4
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• pp.31-37
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• 2017

This study compares the main features of the Act of National Contract with the Act of Defense Aquisition Program, which is the only one in Korea for long-term contracts. When applying the progress payments system to the defense R&D project, We can prevent disputes between parties and create a stable development environment through smooth partnerships. Smaller, direct and indirect losses can be alleviated, such as the waste of administrative power required to deal with disputes due to the payment of delayed prizes and restrictions on business activities due to the difficulty of forecasting the results of companies. In large measure, we will be able to procure a high-quality weapon system in a timely manner to support the security of the nation as well as international competitiveness through the growth of our defense industry.

• 한국벤처창업학회:학술대회논문집
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• 2018.11a
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• pp.177-180
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• 2018

우리나라는 외환위기 이후 경제가 급속도로로 발전했으나 변화하는 과정에서 여러 사회문제들이 발생했다. 저 출산 및 고령화, 환경오염, 실업률 증가, 지역 사회 붕괴, 사회적 가치 창출 및 공유 미흡등 사회적인 약자가 증가하고 그들에 대한 배려가 부족해지면서 사회적 서비스가 중요한 시대가 되었다. 사회적 기업은 영리기업과 비영리 기업의 중간 형태로, 사회적 목적을 우선적으로 추구하면서 재화/서비스의 생산 및 판매 등 영업활동을 수행하는 조직을 말한다.(사회적기업진흥원, 2017) 사회 전반적으로 사회 문제에 대한 관심과 사회적 기업에 대한 창의적인 아이디어, 도전들은 많다. 하지만 사회문제를 해결하기 위한 사회적 기업 창업을 하는 사람은 그리 많지 않는 것이 현실이다. 이러한 현실을 통해 본 논문에서는 현재 대학생, 대학원생들의 사회적 기업 창업의지에 영향을 미치는 요인들에 관하여 고찰하였다. 사회적 기업 창업과 벤처 창업 의지에 관한 선행 연구들을 바탕으로 연구를 진행 하였다. 사회적 기업 창업 의지에 영향을 미치는 영향으로는 개인적 특성(위험 감수성, 혁신 추구성, 진취성, 사회가치지향성), 사회문제 상황인식(문제인식, 관여도), 대학의 사회적 기업 정보등을 선정하였다. 이러한 요인을 바탕으로 국내 대학생과 대학원생들에게 설문조사를 진행하였으며, 설문조사 결과에 대한 신뢰성, 요인분석, 상관관계 분석 등을 통해 본 연구에서 설계한 가설을 검증해 보았다. 본 연구 결과는 향후 사회적 기업을 창업? 잠재적인 대학생 및 대학원생들의 창업을 도와주기 위한 정책적 지원을 만드는데 도움이 되며, 사회적 기업 창업에 관한 연구 확산에도 기여 할 수 있을 것이다.

• 한국벤처창업학회:학술대회논문집
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• 2023.04a
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• pp.149-156
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• 2023

임팩트 투자(impact investment)는 사회적 가치와 재무적 이익을 동시에 추구하는 소셜벤처에 투자하는 행위이다. 그동안 국내에서는 정부 주도로 임팩트 투자 생태계가 조성되고 성장하였다. 선순환 투자 생태계를 위해서는 소셜벤처가 가지는 사회혁신의 가치와 임팩트 투자의 연계가 중요하다. 사회적 형평과 시장의 효율의 두 가치 중심으로 수요와 공급이 맞는 임팩트 투자에 대한 이해가 필수적이다. 특히, 임팩트 투자 지원정책과 투자가 공공에서 민간으로 확대되는 시점에서 임팩트 투자의사 결정요인을 규명하는 차별화된 접근이 필요하다. 이에 본 연구는 임팩트 투자의사 결정요인을 분석하고 우선순위를 도출하고자 하였다. 먼저 문헌분석을 통해 투자 결정에 영향을 미치는 요인을 확인하고 임팩트 투자 심사역을 대상으로 자문·설문조사를 수행한 뒤, 델파이 기법을 적용하여 주요 투자의사 결정요인을 도출하였다. 다음으로는 임팩트 투자 심사역 10명을 대상으로 AHP분석을 실시하여 투자의사 결정요인의 우선순위를 분석하였다. 분석 결과, 상위요인의 중요도는 시장-창업가(팀)-제품·서비스-재무의 순서로 확인되었으며, 세부요인의 중요도는 '시장의 경쟁강도 및 진입장벽-시장성장 및 확장 가능성-팀의 전문성 및 역량-신시장 창출 가능성-영업활동 및 고객관리-창업가의 신뢰성 및 진정성의 순서로 나타났다. 이러한 연구 결과는 임팩트 투자에 대한 지원정책과 투자가 공공에서 민간으로 확대되는 시점에서 고유한 투자의사 결정요인을 규명하여 투자를 희망하는 이해관계자들에게 기초 자료를 제시했다는 데 의의가 있다.

• Journal of the Economic Geographical Society of Korea
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• v.11 no.2
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• pp.192-202
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• 2008

Typical activity-based travel analysis has been focused on passenger travel using household survey data. The current research focuses on freight transport using one-day travel survey data. Passenger travel can be seen as the outcome of traveller's subjective decision-making, whereas freight transport is the outcome of shipper or transport company's optimized scheduling. The research conducts an activity-based analysis of freight-vehicle trip chains. In particular, the research focuses on the difference in travel pattern between shipper-oriented private vehicle and transport company-oriented business vehicle. The research analyzed the travel diary of freight vehicles collected as part of the third national logistic survey in 2005. The diary is freight driver's one-day travel record including the information of loading capacity, item transported, destination, arrival time, etc. The analysis results show the difference between private and business vehicles in the travel pattern regarding the sequences of destination, destination type and item transported and the multi-dimensional information of the three sequences.