This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.14
no.2
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pp.1-13
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2019
As a way to find new and innovative technologies, many companies have invested in and acquired skilled startups. Because startups are usually small in size and have a small history of past business experience, there are many risks involved in acquiring them as they have limited technical skills and business feasibility verification methods. Thus, venture capital plays an important role in discovering and investing competitive startups. While Independent Venture Capital generally values financial returns, Corporate Venture Capital, which plays investment roles in the firm, values business synergies with the parent company from a strategic perspective. In an industry sector where development of technology is rapid and whether new technology is held determines a company's competitiveness, existing companies incorporate startups with innovative technologies into their investment portfolios, collaborate together, and take over for comprehensive cooperation. In addition, new investments and acquisitions are carried out through the management of portfolio companies to obtain and utilize industry information. In this paper, major U.S. companies listed in the U.S. verified their investment activities through corporate venture capital and their impact on parent companies and startups through regression, while the parent company's acquisition performance was analyzed through an event study based on a stock price analysis. The criteria for startup were defined as companies with less than 12 years of experience, and the analysis showed that the parent companies with corporate venture capital with a larger number of investments actively take over startups. In addition, increasing corporate venture capital's financial investment activities shows a negative impact on the parent companies' acquisition activities, and the acquisition performance increased when the parent companies took over startups in its portfolio.
Journal of the Korean Society of International Agriculture
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v.30
no.4
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pp.292-299
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2018
In a survey in which farmers were asked about their levels of satisfaction with agricultural machines, Japanese products scored higher than local products by 1.2, 1.3, and 1.4 times for tractors, combine harvesters, and rice transplanter, respectively. Japanese products corresponded to generally high satisfaction levels in terms of operating performance, operability, frequency of breakdowns, and durability, excluding sales price and after-sales services. Effective countermeasures through quality improvement are therefore necessary for Korean products. Furthermore, a survey of dealers showed that the components and consumables for core agricultural machines had high frequencies of breakdowns and repairs. Four major components of tractors represented 85.3% of all breakdowns and repairs, five components of combine harvesters represented 89.6%, and three components of rice transplanters represented 80.5%. Moreover, a comparison of the technological levels between local and imported machines showed that the local machines' levels were at 60-100% for tractors, 70-100% for combine harvesters, and 70-95% for rice transplanters. Small and mid-sized tractors, 4 interrow combine harvesters, and 6 interrow rice transplanters showed similar levels of technology. The results of the analysis suggest that action is urgently needed at a policy level to establish an agricultural machinery component research center for the development, production, and supply of commonly-used components, with the participation of manufacturers of agricultural machines and components, in order to enhance the competitiveness of local manufacturers and to revitalize the agricultural machine market.
With the increasing demand for office space, there have been questions on how office rent distribution produces a change in the urban spatial structure in Seoul. The purpose of this paper is to investigate a relative price gradient and to present a time-series model that can quantitatively explain the dynamic changes in the urban spatial structure. The analysis was dealt with office rent above 3,306 m2 for the past 10 years from 1Q 2010 to 4Q 2019 within Seoul. A modified repeat sales model was employed. The main findings are briefly summarized as follows. First, according to the estimates of the office price gradient in the three major urban centers of Seoul, the CBD remained at a certain level with little change, while those in the GBD and the YBD continued to increase. This result reveals that the urban form of Seoul has shifted from monocentric to polycentric. This shows that the spatial distribution of companies has gradually accelerated decentralized concentration implying that the business networks have become significant. Second, contrary to small and medium-sized office buildings that have undertaken no change in the gradient, large office buildings have seen an increase in the gradient. The relative price gradients in small and medium-sized buildings were inversely proportional among the CBD, the GBD, and the YBD, implying their heterogeneous submarkets by office rent movements. Presumably, those differences in the submarkets were attributed to investment attraction, industrial competition, and the credit and preference of tenants. The findings are consistent with the hierarchical system identified in the Seoul 2030 Plan as well as the literature about Seoul's urban form. This research claims that the proposed method, based on the modified repeat sales model, is useful in understanding temporal dynamic changes. Moreover, the findings can provide implications for urban growth strategies under rapidly changing market conditions.
This study was carried out to examine the changes in vascular flora in the first and second surveys targeting 32 outstanding forest wetlands in Jeonnam area including Gwangju metropolitan city, and based on this, establish a future monitoring system and effectively manage the excellent forest wetlands. The survey investigated the area seasonally every 4-5 years from 2015 to 2021. The change of flora of 32 excellent forest wetlands in Jeollanam-do increased from 103 families, 311 genera, 496 species, 16 subspecies, 38 varieties, 6 varieties, 556 taxa, to 111 families, 362 genera, 599 species, 16 subspecies, 51 varieties, 8 varieties, 674 taxa. Remarkable plants such as Red list and plants endemic to the Korean Peninsula increased also. However, Nepeta cataria and the like are exterminated locally, so an in situ and ex situ conservation strategy must be established. In the case of plants categorized according to wetland preference, the distribution ratio of such wetland plants slightly decreased and the distribution ratio of such terrestrial plants lightly increased for absolute wetland plants. It is necessary to prepare countermeasures for the terrestrialization of forest wetlands and to develop research techniques that can distinguish boundaries. In addition, the forest wetland should be systematically managed and supervised by designating it as a Forest Genetic Resources Reserve that can effectively conserve it.
In a knowledge-based society where knowledge and information industries are the main pillars of the economy, knowledge sharing and diffusion and its systematic management are recognized as essential strategies for improving national competitiveness and sustainable social development. In the field of Information Systems (IS) research, where the convergence of information technology and management takes place in various ways, the evolution of knowledge occurs only when researchers cooperate in turning old knowledge into new knowledge from the perspective of the scientific knowledge network. In particular, it is possible to derive new insights by identifying topics of interest in the relevant research field, applied methodologies, and research trends through network-based interdisciplinary graftings such as citations, co-authorships, and keywords. In previous studies, various attempts have been made to understand the structure of the knowledge system and the research trends of the relevant community by revealing the relationship between research topics, methodologies, and co-authors. However, most studies have compared two or more journals and been limited to a certain period; hence, there is a lack of research that looked at research trends covering the entire history of IS research. Therefore, this study was conducted in the following order for all the papers (from its first issue in 1977 to the first quarter of 2022) published in the MIS Quarterly (MISQ) Journal, which plays a leading role in revealing knowledge in the IS research field: (1) After extracting keywords, (2) classifying the extracted keywords into research topics, methodologies, and theories, and (3) using topic modeling and keyword network analysis in order to identify the changes from the beginning to the present of the IS research in a chronological manner. Through this study, it is expected that by examining the changes in IS research published in MISQ, the developing patterns of IS research can be revealed, and a new research direction can be presented to IS researchers, nurturing the sustainability of future research.
Mi Na Kim;Ji-un Jang;Hyeseong Lee;Myung Jun Oh;Seong Yun Kim
Composites Research
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v.36
no.1
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pp.1-15
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2023
Demand for energy consumption reduction is increasing according to the development expectations of future mobility. Lightweight structural materials are known as a method to reduce greenhouse gas emissions and improve energy efficiency. In particular, fiber reinforced polymer composite (FRP) is attracting attention as a material that can replace existing metal alloys due to its excellent mechanical properties and light weight. In this paper, industrial applications and research trends of carbon fiber reinforced composites (CFRP, carbon FRP) and self-reinforced composites (SRC) were reviewed based on the reinforcement, polymer matrix, and manufacturing process. In order to overcome the expensive process cost and long manufacturing time of the epoxy resin-based autoclave method, which is mainly used in the aircraft field, mass production of CFRP-applied electric vehicles has been reported using a high-pressure resin transfer molding process including fast-curing epoxy. In addition, thermoplastic resin-based CFRP and interface enhancement methods to solve the recycling issue of carbon fiber composites were reviewed in terms of materials and processes. To form a perfect matrix-reinforcement interface, which is known as the major factor inducing the excellent mechanical properties of FRP, studies on SRC impregnated with the same matrix in polymer fibers have been reported. The physical and mechanical properties of SRC based on various thermoplastic polymers were reviewed in terms of polymer orientation and composite structure. In addition, a copolymer matrix strategy for extending the processing window of highly drawn polypropylene fiber-based SRC was discussed. The application of CFRP and SRC as lightweight structural materials can provide potential options for improving the energy efficiency of future mobility.
Journal of the Korean Institute of Landscape Architecture
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v.51
no.1
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pp.72-84
/
2023
The Rural Revitalization Strategy (2018-2022), published by the Chinese State Council in 2018, represents a new period of rural development in China. Suburban areas are more convenient than other rural areas in integrated urban-rural development but are under greater pressure from construction and industrial pollution. As a rural area with a high proportion of rural areas, it would be valuable for Henan province to gain a comprehensive grasp of rural human settlementst while identifying problems and proposing solutions. The purpose of this study is to analyze the satisfaction of the evaluation items based on the usage status and life perception of the residents of Tai Nan village, a suburb-type rural village in Henan province. The study proposes improvement programs based on the evaluation results. As a result of the study, 24 evaluation items were derived and divided into five categories: "Living Service Facilities", "Housing Environment, "Road Environment", "Health & Ecology Environment", and "Social & Cultural Environment". The Fuzzy Comprehensive Evaluation Method was used to find the overall satisfaction level of the human living environment in Tai Nan village, which was "average", among which "Living Service Facilities" was the most important "Health & Ecology Environment" was the least satisfied. Based on these results, an improvement plan is proposed in three stages. First, the living service will be improved while strengthening the facility management of the hygiene and the ecological environment. Second, reasonable improvement of housing and the road environment will be applied. Third, programs will be introduced to cultivate residents' ability to build their own and improve the social and cultural environment. This study provides basic data for the future improvement of rural settlements in the suburban areas of Henan province and is of great significance in gradually improving the the residents' quality of life.
Through the expansion of platforms in the media era, this paper notes the phenomenon in which 'high-teen romance drama,' a genre which had been marginalized in the past, began to re-emerge. It analyzes the 'high-teen romance drama,' which is moving from TV to the Web and being produced in various ways, while successfully returning to the TV drama format. This study sums up the latest trends in TV and web-based high-teen romance dramas, and as a case study, this paper examines the characteristics of the 'high-teen romance drama' in relation to the platform's environment through the web drama A-Teen, TV drama 18 Moment. Due to the restriction of ratings, high-teen romance dramas have been one of the largely marginalized genres on television. But in the web space, high-teen romance dramas are no longer non-mainstream. The high-teen romance drama has been solidifying its position through the Web, with absolute support from young viewers. Web dramas are gradually expanding their influence on the genre and subject of TV dramas. The high-teen romance drama is one of the most prominent examples of this trend. The popular interest and success of the high-teen romance web drama has brought the forgotten high-teen romance drama back to TV. The web drama A-Teen is a high-teen romance drama about everyday life and love of high school students, and became one of the most popular and popular web dramas, leading to a Season 2. A-Teen actively utilizes teenage culture and expression, and a strategy that leads to empathy among teenage viewers. In A-Teen, love is recreated in a way that relieves the depth of overconsumption emotions. Instead of dealing in depth with the inner conflict over love, it takes an approach ofpresenting the emotional change of love in real time and forming a consensus with the acceptor. The TV drama 18 Moment is one of the programs that has helped refocus attention to TV-hitting romance dramas. 18 Moment underlines the growth of the characters, with the main characters reaching maturity through love as fresh and innocent teenagers. The TV drama 18 Moment is a high-teen romance drama that has been transformed into a way to apply the web-fadding high-times grammar while retaining the typicality of existing TV hagwons to suit the TV broadcasting environment. As the Internet becomes more ubiquitous, video content is changing based on the newly emerging platforms. Dramas no longer mean just traditional television media. While considering the limitations of TV, this paper analyzed the background of the rebirth of the high-teen romance drama, which had been marginalized, through the web platform. This is meaningful in that it identifies and considers the increasing popularity of this genre of drama.
Developed nations are increasingly seeking to secure competitiveness in the international market through the development of human resources of workers in high value-added industries. And what is especially important in this process is the fact that workers, employers, and concerned government agencies are participating together in building and improving workers' skills through partnerships. This is based on the perception that workers training programs conducted according to the interest of one side are difficult to bring desired results. For the past decades, Korea has focused mostly on labor-management-government partnerships and strategies for developing the human resources of workers in developed nations in Europe. Related case studies show labor-management-government partnerships in European countries established through powerful trade unions, and interested parties actively cooperate and participate in employment and training programs that benefit both workers and employers. In contrast, studies on human resource development participated by workers and employers are relatively rare in the US, the reason being the lack of a mechanism for establishing labor-management-government partnership due to the country's strong tradition of decentralization and the emphasis on market principles. However, while it is difficult to find such channels for dialogue between workers, employers, and the government in th US on the federal level, there are many regional-level or industry-level programs that tackle common problems through partnerships between interested parties. This study analyzes how the regional labor-management-government partnerships in the US work and examines the types of programs operated by investigating the One-Stop Center based on the Workforce Investment Act and the Wisconsin Regional Training Partnership. While the One-Stop Center is a regional labor-management-government partnership model that is institutionally executed in each state according to the Workforce Investment Act, the WRTP is a regional labor-management -government partnership model led by the private sector. The two examples are introduced in the OECD as best practice examples of regional partnerships, and are key references to Korea's current human resource development policy.
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