• Management & Information Systems Review
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• v.28 no.3
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• pp.1-23
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• 2009

Prior bankruptcy studies have established that bankrupt firm's pre-filing financial ratios are different from those of healthy firms or of randomly selected going concerns. However, they may not be sufficiently different from the financial ratios of other firms in financial distress to allow the development of a ratio-based model that predicts bankruptcy with reasonable accuracy. As the result, in the multiple discriminant model, independent variables divided firms into bankrupt firms and healthy firms are retained earnings to total asset, receivable turnover, net income to sales, financial expenses, inventory turnover, owner's equity to total asset, cash flow to current liability, and current asset to current liability. Moreover four variables Retained earnings to total asset, net income to sales, total asset turnover, owner's equity to total asset indicate that these valuables classify bankrupt firms and distress firms. On the other hand, Owner's Equity to borrowed capital, Ordinary income to Net Sales, Operating Income to Total Asset, Total Asset Turnover and Inventory Turnover are selected to predict bankruptcy possibility in the Logistic regression model.

• Journal of the Korean Society for information Management
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• v.34 no.4
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• pp.227-245
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• 2017

This study mainly investigates the motivations of YouTube and Flicker users for posting videos or images/photos on each service. The motivational framework with ten factors such as enjoyment, self-efficacy, learning, personal gain, altruism, empathy, social engagement, community interest, reputation and reciprocity were used to test the motivations. Those who are users of YouTube and Flickr were recruited from Amazon Mechanical Turk to participate in online surveys. Findings show that learning and social engagement are the two most highly rated motivations. Altruism was rated relatively low, although it was strongly correlated with all other motivations. Personal gain was rated as the lowest by both users but Flickr users rated personal gain higher than YouTube users. Findings from this study could be applicable to specify user motivations for using the services and to upgrade the designs of the services in the future.

• Journal of the Korea Society of Computer and Information
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• v.25 no.5
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• pp.217-227
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• 2020

In this paper, I propose that what factors affect logistics companies' adoption of blockchain technology and to analyze the effects of blockchain technology on logistics performance. The variables influencing the adoption of blockchain technology were presented based on the TOE frame. Expected profit, organizational readiness, technology compatibility, and competitive pressure were suggested as factors to adopt blockchain technology. Also, as a blockchain technology, smart contracts and information transparency were presented. Logistics performance suggested agility and alignment. A survey was conducted with Korean logistics companies. Looking at the results of analyzing the collected data, it was found that expected profit and technology compatibility have a positive effect on this blockchain technology (smart contract, information transparency). Organizational readiness was found to have a positive effect on information transparency. Blockchain technology was found to have a positive effect on logistics performance.

• The KIPS Transactions:PartD
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• v.9D no.1
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• pp.167-172
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• 2002

Recently, some of people are keep in research and development of the further more efficient and convenient auction systems using intelligent software agents in electronic commerce. The purpose of this thesis is that a simple auction system has web bulletin boards, is aided by intelligent agent, and generates pertinent auction duration time and starting price for auction goods of auctioneer into a auction system, then the auctioneer gets the highest margin. The seller who want to sell goods, is using internet sends mail that has information for goods to agent of internet auction system. The agent undertake filtering process for already learned information about similar goods. And it calculate duration time and start price from stored bidding history database. In this thesis we propose a mailing agent system pushing information in internet auction that enables to aid decision for auctioneer about the starting time and price which delivers the highest margin.

• Journal of Digital Convergence
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• v.19 no.1
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• pp.89-97
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• 2021

The purpose of this study is to verify the influence of the cognitive process related to the organizational citizenship behavior. The research method consisted of the cross-design of the prospect dimension and goal orientation dimension, and information security factors consisted of distributive justice, response efficacy, self efficacy, and organizational citizenship behavior. As a result of the study, the dimension of prospect had a significant effect on response efficacy and self efficacy, and it was found that the influence of the gain condition was greater than that of the loss condition. The goal orientation dimension had a significant effect on response efficacy and self efficacy, and it was found that the influence of the growth condition was greater than that of the validation condition. The research model that explained the relationship between information security factors appeared as a partial mediating model between distributive justice, response efficacy, and organizational citizenship behavior. The implications of this study suggest that it is necessary to establish an information security strategy in combination with individual decision-making factors and organizational culture factors.

• The Journal of the Korea Contents Association
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• v.20 no.12
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• pp.136-144
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• 2020

Previous studies report that labor investment inefficiency occurs as the information asymmetry becomes severe and the agency problem between managers and external investors increases. Therefore, it is highly likely that managers will make opportunistic decisions that can damage corporate value in companies with high labor investment inefficiency. This study examines whether the value relevance of accounting information decreases as labor investment inefficiency increases as it is less likely that investors in the market use the accounting information of companies in which labor investment decisions are made inefficiently. Labor investment efficiency is measured as the difference between the actual level of labor investment and the expected level of optimal labor investment. Larger difference between the actual level of labor investment and the expected level of optimal labor investment is considered as higher inefficiency in labor investment. Using data of firms listed on the Korea Stock Exchange from 2002 to 2018, empirical results show that the value relevance of earnings decreases as the inefficiency of labor investment increases. This research provides empirical evidence on whether investment inefficiency in labor, which is an important factor in the competitiveness of a company, reduces the information usefulness of reported earnings.

• Information Systems Review
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• v.19 no.3
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• pp.47-67
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• 2017

The sharing economy has emerged as a new form of consumption pattern along with the advancement of information technology and the changes in the consumers' desires for economic spending. In a C2C-sharing economy platform, the user side and supplier side share the same assets, thereby making both sides of the market closely related. However, an information asymmetry exists within the platform that makes the players from one side reluctant to participate. This information asymmetry warrants a strategic approach for solving the fundamental "chicken and egg" problem for platform development. Motivated by this phenomenon, this study aims to analyze how the participation intentions from both sides of the platform are influenced by certain anteceding factors, such as trust, perceived risk, and perceived economic profit. Our findings show that the anteceding factors affect the participation intentions in different paths for both sides of the platform. As a managerial implication, these findings highlight the necessity of employing different approaches for each side of market development.

• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• Annual Conference on Human and Language Technology
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• 2003.10d
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• pp.208-213
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• 2003

본 논문에서는 많은 정보로부터 의미 있는 정보를 추출하기 위해 사용되는 정보 검색 시스템에서 이용이 가능한 동의어/유의어 사전을 구축하고 구축된 정보의 평가를 수행하였다. 사용한 자원으로는 미리 구축된 한-영 사전과 영-한사전을 이용하였다. 이들의 사용으로 다른 동의어사전과 달리 보다 많은 유의어 정보를 포함하는 이익을 얻었다. 본 논문의 시스템은 사전을 구축하기 위해 기본 자원을 이용하여 동의어/유의어 후보 목록들을 획득하고, 획득된 정보를 바탕으로 후보 목록의 빈도수와 사전의 위치 정보, 마지막으로 입력 명사 정보를 이용하여 동의어/유의어를 확정한다. 작성된 동의어/유의어사전은 한-영사전에 수록된 한국어 명사 64,630개를 대상으로 하였다. 작성된 사전을 문서 필터링 시스템에 추가하여 적용 전보다 성능이 향상됨을 확인하였다. 또한 질의 색인어 확장에 이용하여 보다 정답을 추출하는데 추가적으로 확장된 유의어 정보가 정답을 추출하는데 유용하게 사용됨을 확인하였다.

• Review of KIISC
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• v.15 no.6
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• pp.46-52
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• 2005

신원확인을 위하여 생체정보를 수집하거나, 이용하는 데 있어서 준수하여야 할 생체정보 보호대책에 관한 중요사항을 정함으로써 생체정보의 안전한 이용 환경을 조성하고, 개인의 권리와 이익을 보호하는 것을 목적으로 한다. 본고에서는 유무선 통신환경에서 생체정보가 수집${\cdot}$저장${\cdot}$전송${\cdot}$폐기 전 과정에서 발생 가능한 취약점과 위협을 정의하고, 이에 대한 기술적${\cdot}$관리적 보호대책에 대한 가이드라인을 제시하고자 한다. 한편, ITU-T, ISO 등 국제 표준 및 국내 TTA 단체 규격 등과 호환 가능하도록 보안대책을 제시함으로서 국가 간의 생체정보에 대한 보호조치 방안에 관하여 상호 연동성을 보장한다. 본고는 유비쿼터스 환경에서 생체인식 국가인프라가 구축되는 시점에서 발생할 수 있는 생체정보에 대한 불신감과 인권침해 등의 사회적인 논란을 최소화하고 개인의 생체정보 보호기술의 발전과 관련 응용서비스 활성화에 기여할 것이다. 또한 전자여권${\cdot}$ 선원신분증${\cdot}$ 국제운전면허증${\cdot}$ 전자주민증 등 공항${\cdot}$항만${\cdot}$육로의 출입국관리에 생체정보의 활용이 전 세계적으로 보급 확산되는 시점에서 생체정보 활용 및 생체인식시스템에 대한 신뢰성을 제공함으로서 국내 생체인식산업의 활성화에 기여할 수 있다고 기대한다.