• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• Journal of Digital Convergence
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• v.19 no.3
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• pp.151-160
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• 2021

The purpose of this study is to analyze the impact of CSR on the managers' compensation-performance sensitivity, and to determine whether there are differences in this relationship as the governance structure is more efficient. The sample for analysis was from KOSPI-listed companies in 2011-2017, and regression analysis was performed to confirm the relevance. The results are as follows: First, in CSR company, there was a negative relationship for managers' compensation-accounting performance sensitivity and a positive relationship for managers' compensation-stock performance sensitivity. Second, CSR and the managers' compensation-performance sensitivity vary depending on the type of corporate governance. In CSR companies, when the corporate governance is effective, the managerial compensation system generally complements each other. These results suggest that there is a need to design an effective manager's compensation system within the company in order to induce managers' decision-making in the direction of increasing shareholder profits in a long-term perspective in CSR companies. In addition, if we identify the relationship with the governance structure and reduce or improve the devices that overlap each other, it is believed that it will contribute to enhancing corporate value.

• Journal of Wetlands Research
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• v.23 no.1
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• pp.27-34
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• 2021

In this study, the main influencing factors of the occurrence of cyanobacteria at each of the eight Multifunctional weirs were derived using a random forest, and a categorical prediction model based on a Algal bloom warning system was developed. As a result of examining the importance of variables in the random forest, it was found that the upstream points were directly affected by weir operation during the occurrence of cyanobacteria. This means that cyanobacteria can be managed through efficient security management. DO and E.C were indicated as major influencers in midstream. The midstream section is a section where large-scale industrial complexes such as Gumi and Gimcheon are concentrated as well as the emissions of basic environmental facilities have a great influence. During the period of heatwave and drought, E.C increases along with the discharge of environmental facilities discharged from the basin, which promotes the outbreak of cyanobacteria. Those monitoring sites located in the middle and lower streams are areas that are most affected by heat waves and droughts, and therefore require preemptive management in preparation for the outbreak of cyanobacteria caused by drought in summer. Through this study, the characteristics of cyanobacteria at each point were analyzed. It can provide basic data for policy decision-making for customized cyanobacteria management.

• Journal of Digital Convergence
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• v.19 no.3
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• pp.203-209
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• 2021

In this study, a prototype design model was proposed for developing an online recruitment system through multi-dimensional data crawling and social media analysis, and validates text information and video interview in job application process. This study includes a comparative analysis process through text mining to verify the authenticity of job application paperwork and to effectively hire and allocate workers based on the potential job capability. Based on the prototype system, we conducted performance tests and analyzed the result for key performance indicators such as text mining accuracy and interview STT(speech to text) function recognition rate. If commercialized based on design specifications and prototype development results derived from this study, it may be expected to be utilized as the intelligent online recruitment system technology required in the public and private recruitment markets in the future.

• Korean Journal of Environment and Ecology
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• v.35 no.4
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• pp.387-397
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• 2021

This study aims to present reference data necessary for developing evaluation indicators to analyze the actual resilience of purchased land by investigating the factors that affect the restoration of the purchased land in the riparian zone and quantitatively calculating its importance. The main results are as follows. Firstly, this study identified 34 potential resilience factors through a literature review encompassing domestic and overseas studies and derived seven ecological responsiveness factors, six physical responsiveness factors, and four managerial responsiveness factors through the Delphi survey. Secondly, reliability analysis and Analytic Hierarchy Process (AHP) analysis derived the following important factors: structural stability of the vegetation restored in the purchased land, species diversity of wildlife, structural stability of wildlife, the size of restored wetland after purchase, number of plant species, and the land cover status adjacent to the purchased land. The study results are expected to be helpful information for ecological restoration and management plans reflecting reinforcing factors for resilience at each stage of land purchase, restoration, and management.

• Informatization Policy
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• v.29 no.1
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• pp.38-59
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• 2022

The development of IT technology and the spread of smartphones are having a great impact on businesses and consumers. Consumers have been able to acquire more diverse and larger amounts of information than in the past due to information provided through smartphones and information search on the internet, which has a significant influence on decision-making. Companies have also become sensitive to such changes in consumer behavior patterns, reflected in their marketing. In addition, among the various characteristics of smartphones, location-based technology has become an important factor in providing targeted marketing from a company's point of view. Such technological development and social change have led to the expansion of the mobile advertising market, which promotes products or services based on the location of consumers and provides benefits such as discount coupons. In this study, we have analyzed the influence of consumer characteristics on intention to use in mobile location-based advertising, which has become an important marketing method in the mobile advertising market. The effects of variables of personalization, engagement, coupon proneness, economic efficiency, and irritation on attitude and information privacy concerns were analyzed, and the effects of attitude and information privacy concerns on intention to use were analyzed. The results of this study are deemed to be able to suggest factors to consider when providing mobile location-based advertising to consumers in the future.

• Journal of Korea Port Economic Association
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• v.38 no.3
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• pp.29-51
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• 2022

The International Maritime Organization (IMO) designated the Emission Control Area (ECA) in Northern Europe to reduce the NOx and SOx emissions from ships in the coastal areas. This study used Network slack-based measure (SBM) Data Envelopment Model (DEM) and Bootstrop Truncated Regression (BTR) model to analyze the ECA's impact on ferry companies' financial performances based on the financial data from eight ferry carriers in Northern Europe, the Mediterranean and North America from 2004 to 2017. To alleviate the problem of arbitrary variable selection in DEA, the variable selection criteria proposed by Dyson et al. (2001) were applied; the size of the company was considered through the Network SBM DEA model; and the company's profit-generating process was divided into stages to measure financial performance in more detail. In addition, the BTR model was applied to derive results that minimize the bias of the data. The study found that ECA regulations did not always negatively affect the shipping companies' financial performance. Rather, a steady increase in efficiency was observed for Northern European ferry companies which were subject to the strongest regulations. For North American ferry companies, government subsidies were found to have a significant impact on efficiency, and relatively small impact on efficiency due to the ECA and oil prices. For the Mediterranean ferry companies, efficiency values have decreased since the implementation of ECA regulation despite the lowest level of regulation in the region.

• The Korean Journal of Applied Statistics
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• v.35 no.4
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• pp.457-468
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• 2022

In aged society, it is important to prevent older people from being disability needing long-term care. The purpose of this study is to develop a prediction model to discover high-risk groups who are likely to be beneficiaries of Long-Term Care Insurance. This study is a retrospective study using database of National Health Insurance Service (NHIS) collected in the past of the study subjects. The study subjects are 7,724,101, the population over 65 years of age registered for medical insurance. To develop the prediction model, we used logistic regression, decision tree, random forest, and multi-layer perceptron neural network. Finally, random forest was selected as the prediction model based on the performances of models obtained through internal and external validation. Random forest could predict about 90% of the older people in need of long-term care using DB without any information from the assessment of eligibility for long-term care. The findings might be useful in evidencebased health management for prevention services and can contribute to preemptively discovering those who need preventive services in older people.

• The Korean Journal of Archival Studies
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• no.71
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• pp.49-89
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• 2022

This study suggests the necessity and domestic application plan a national authority database that promotes an integrated access, richer search, and understanding of historical information sources and archival resources distributed among cultural heritage institutions through the "Social Networks and Archive Context" project case. As the SNAC project was transformed into an international cooperative organization led by NARA, it was possible to secure a sustainable operating system and realize cooperative authority control. In addition, SNAC authority records have the characteristics of providing richer contextual information about life and history and social and intellectual network information compared to libraries. Through case analysis, First, like SNAC, a cooperative body led by the National Archives and having joint ownership of the National Library of Korea should lead the development and expand the scope of participating institutions. Second, in the cooperative method, take a structure in which divisions are made for each field with special strengths, but the main decision-making is made through the administrative team in which the two organizations participate. Third, development of scalable open source software that can collect technical information in various formats when constructing authority data, designing with the structure and elements of archival authority records, designing functions to control the quality of authority records, and building user-friendly interfaces and the need for a platform design reflecting content elements.

• Journal of Korea Port Economic Association
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• v.38 no.1
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• pp.113-127
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• 2022

The purpose of this study is to analyze the efficiency of 90 domestic passenger shipping routes using the DEA Window model as a Decision Making Unit (DMU). Data from 2015 to 2019 are divided into three windows, and efficiency was analyzed by using the number of passenger ships of sails, gross tonnage and distance traveled as input variables and transportation performance of the general public and islanders as output variables. As a result of the analysis, improvements are derived and presented for routes with low relative efficiency. In particular, the efficiency is evaluated for general routes operated by private operators as profit routes and auxiliary routes supported by the government as non-profit routes. In addition, scale efficiency (SE) is derived by using the technical efficiency (TE) of the CCR model and the pure technical efficiency (PTE) values of the BCC model. It is found that the inefficiency of the route was due to pure technical efficiency (PTE) rather than scale efficiency (SE). It will be necessary to consider the improvements for each route shown in the analysis results of this study when establishing the policy for the domestic passenger shipping route.