• Proceedings of the Korea Information Processing Society Conference
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• 2008.05a
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• pp.1007-1010
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• 2008

최근 통신업계에서 앞으로 가장 주목받을 만한 기술로 BcN(Broadcast Convergence Network)기반 IMS(IP Multimedia Subsystem)를 꼽고 있다. 통신업계는 지금까지 빠른 기술성장과 함께 많은 이익을 창출하였다. 그러나 현재 통신사의 가입자의 수는 물론 ARPU(Average Revenue Per User)역시 정체기를 맞고 있다. 때문에 통신업계들은 BcN환경 기반 IMS구조로 사용자의 요구에 맞도록 차별화된 서비스를 제공함으로써 이익을 창출하고 앞으로도 지속 가능한 성장을 하기 위해 이에 대한 연구를 활발히 하고 있다. 하지만 현재 IMS의 구조로는 사용자들에게 차별화된 서비스를 제공하는데 어려움이 있다. 본 논문에서는 사용자들에게 차별화된 서비스를 제공하기 위해 BcN 환경에서 통합 서비스를 제공 하기 위한 전체 Enabler구조와 Enabler에서 상황에 따른 데이터처리 기법에 대해서 제시하고자 한다.

• Journal of Service Research and Studies
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• v.7 no.1
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• pp.41-52
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• 2017

This study The purpose of this study is to analyze the effect of relationship factors and technical factors on the logistics performance of logistics companies. As a result of the analysis, information sharing, mutual trust, and mutual benefit of the inter-organizational relationship factors as factors affecting the logistics performance were analyzed as the factors that positively influence the logistics performance. In the technology factor, IT infrastructure and technology reliability are analyzed as factors that positively influence logistics performance, but system operation capacity is analyzed as a factor that does not positively affect logistics performance. Based on the results of this analysis, it can be confirmed that logistics companies can maximize the logistics performance by mutual sharing of information, mutual benefit and trust, and it is also confirmed that technical reliability is also an important factor.

• Journal of Global Scholars of Marketing Science
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• v.15 no.3
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• pp.93-116
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• 2005

This study explored factors affecting consumer's external information search effort on online shopping malls through three approaches(cost-benefit approach, psychological motivation approach, and web-site theory approach) respectively, and designed the integrative model through searching the relationships among them. In this study search motivation are designed to be explained by search benefit and search cost that are explained by factors related to the web site and search efforts are designed to be explained by search benefit, search cost and search motivation. The results from our empirical research showed that search motivation, search benefits and prior knowledge on online shopping malls have a direct effect on consumer external information search effort. On the other hand, it was verified that the search motivation was affected by search benefits and purchase involvement, and the search benefits are directly influenced by purchase involvement, constructive simplicity, search convenience and trust. In addition, purchase involvement, time press, constructive simplicity and search convenience had direct effects on the search cost.

• Journal of the Korea Society of Computer and Information
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• v.15 no.9
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• pp.155-164
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• 2010

Until now, most of studies on Electronic Data Interchange(EDI) have been focused on the introduction of EDI and the performance of EDI. But recently, there have been increasing researches on diffusion of Electronic Data Interchange. The aims of this study are twofold. First, to find the impacts of various factors on EDI diffusion, second, to examine the relationship between EDI diffusion factors and EDI diffusion degree. To accomplish those aims of study, two kinds of methodologies are adopted in the studies, First, model building by wide investigation on previous papers, Second, empirical research for finding the determinants of diffusion of EDI. The results of testing the hypotheses of this research are summarized as follows. First, The important EDI diffusion variables influencing internal diffusion of EDI consist of top management support, scope for EDI, IS sophistication, compatibility, complexity, relative advantages, competition intensity and external pressure. Second, Top management support, scope for EDI, IS sophistication, compatibility, relative advantages, competition intensity and external pressure are associated with external diffusion of EDI. We are aware of the important fact that top management support, scope for EDI, IS sophistication, compatibility, relative advantage, competition intensity and external pressure were simultaneously associated with internal and external diffusion of EDI.

• KIISE Transactions on Computing Practices
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• v.23 no.4
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• pp.256-261
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• 2017

The notion of System of Systems (SoS), which is composed by many independent systems (i.e., Constituent Systems, CS), has emerged in various domains including social infrastructure. It is widely expected that complex requirements, which cannot be achieved in each CS-level, will be achieved in an SoS-level. While verification of SoS-level goal achievement is one of the most important problems, concrete case studies on SoS modeling and verification are still rare. In this paper, we focus on the fact that each CS performs an action for its own purpose by its own decision-making mechanism. We propose a novel Action-Benefit-Cost (ABC) SoS model which caters to the independent decision-making mechanisms of CSs. Using an abstract SoS example, this proposal provides a case study for the modeling and quantitative verification of the ABC SoS model.

• Journal of Industrial Convergence
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• v.19 no.5
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• pp.35-45
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• 2021

The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Journal of Legislation Research
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• no.54
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• pp.345-382
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• 2018

Sports events are not copyrighted and sports organizer's profit from sports events is not subject to intellectual property law in our legislation. Most other countries, except for France, do not also recognize sports organizer's profit as an intellectual property right. For this reason, legal grounds protecting sports organizer's profit must be found from current law such as tort law or Unfair Competition and Trade Secret Protection Act. It is irrefutable that these laws play a significant role in protecting sports organizer's profit by imposing restrictions on taking unfair advantage of others' efforts or investment. Nevertheless, protecting sports organizer's profit through such laws has its limits because sports events and relevant information outside the protection category of intellectual property law are considered as public domain. Therefore, introduction of sports organizer's intellectual property right through legislation will serve to faithfully protect sports organizer's profit. Even countries where spectator sports industry is fully in force actively discuss the issue of introducing sports organizer's intellectual property right. Intellectual property law, like other laws, is keenly subject to international trends due to market globalization and sensitively responds to the trends. I believe that further discussions are highly required about the introduction of sports organizer's intellectual property right that properly reflects international trends.

• KDI Journal of Economic Policy
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• v.34 no.3
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• pp.1-29
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• 2012

Based on the spatial and land price data of innovation cities and their periphery areas in Korea, this study examines the degree and timing of changes in land price in relation to projects concerning innovation city. The study result confirms that the current system is inconsistent with the principle of restitution of development gain and therefore, this study attempts to seek improvement measures so that the current system can better fit the principle. The analysis reveals that most innovation cities, excluding Sinseo-dong of Daegu and Ujeong-dong of Ulsan, recorded a statistically significant increase in land prices since 2005, compared to those of their neighboring areas. It can be said that the information related to projects concerning innovation city was reflected in the land price since 2005. However, the standard land price pursuant to Article 70 of the Land Compensation Act is the officially assessed land price released on 1st of January 2007, and this official land price was actually applied to the compensation process. Therefore, estimating the compensation amount for land expropriation based on this land price will contradict the principle of restitution of development gain. In other words, despite the fact that development-related information was already reflected in land prices of innovation cities from 2005 to the end of 2006, the compensation process were carried out without institutional arrangements or efforts to exclude such reflection. To solve this problem, this study makes two suggestions. First, it is necessary to cast aside the limitations of the official land price that can be retroactively applied in accordance with Paragraph 5 of Article 70 of the Land Compensation Act, and instead apply the land price which is the most latest but deemed to have no reflection of development gains. Based on this revised standard land price, if the compensation amount is corrected by the average inflation rate and the average rate of increase in land price during the period until the time of the recognized land price, the amount would better satisfy the principle of restitution of development gain. Second, it is necessary to clearly stipulate the standards of development gains being reflected on the land price by including it in the secondary legislation. Under the current system, it is highly likely that appraiser's arbitrary interpretation on development gains is included in the process of calculating the amount of compensation for land expropriation. In this regard, it is necessary to improve the standards on determining whether development gains are reflected based on the results of this academic research and the existing guidelines for appraisal of compensation for land expropriation published by the Korea Association of Property Appraisers.

• Korean Journal of Culture and Social Issue
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• v.22 no.1
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• pp.1-18
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• 2016

A conflict of interest (COI) places people in ethical dilemma when providing consultation in a field of business, medical/pharmaceutical industry, research etc. Disclosure is a commonly adopted strategy for the adverse effect of COI, but previous studies have reported inconsistent results. This investigated whether individual differences in pursuing self-interest influence differently on consultation behavior during voluntary- or no-disclosure of COI conditions. A total of 190 adults participated in an on-line experiment which consisted of two tasks. On the 1^st task, participants were divided into either a role-oriented group or a self-interest group depending on their consultation choice on the task. On the 2^nd task, participants were required to choose whether to disclose COI to his/her virtual partner and provided consultation to them. No group differences were found in frequency of choosing voluntary disclosure. For the role-oriented group, the voluntary disclosure group provided unbiased information to the virtual partners than the no disclosure group. However, no group difference between voluntary- and no-disclosure group in the self-interest group. Implications and limitations are further discussed.