• The Journal of the Korea Contents Association
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• v.17 no.3
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• pp.297-304
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• 2017

In this study, we have investigated the relationship between festivals evaluation and the theme of festivals programs by using 'AHP survey of experts' on two festivals in each highest and lowest evaluated festivals. As a result, the musical performance of the opening ceremony of Hwajun Festival, the experimental village program of hansung bakjae festival, the street parade of Itaewon and the prehistoric street parade of Gandong cultural festival were found to have the highest relations with the themes. The result reveals the fact that the representative program of festival has been selected, program name was closely related to festival theme, matrix type program and experiential type program where leads the direct participation of visitors were prerequisite, and the festivals with highly related to the theme were also highly evaluated. Therefore, in order for the festival to receive a good evaluation, the high theme-related programs should be focused as main programs of festivals, and the low theme-related programs should pay more attention on their themes for promoting and branding diverse, thematic festivals.

• 한국벤처창업학회:학술대회논문집
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• 2020.11a
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• pp.103-108
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• 2020

본 연구는 미청구공사의 테마감리 지정으로 인해 해당 기업의 보수주의 성향이 증가하였는지 검증한다. 미청구공사에 대한 테마감리 대상지정 배경은 공사 진행률 과대산정 및 평가의 적정성 문제로 회계적 의혹의 적정성에서부터 출발하였다. 미청구공사 금액 계산 시 밀접하게 연관되는 공사진행률은 경영자의 재량적 판단이 반영될 수 있다. 만약 경영자가 이익을 상향할 목적으로 진행률을 부풀린다면 미청구공사가 과다하게 인식되는 문제가 발생한다. 이러한 문제점은 2013년 일부 건설업계의 어닝쇼크를 비롯하여 수주산업에서의 회계부실 문제가 사회적으로 큰 이슈가 되었다. 특히 조선업과 건설업의 잇달은 부실과 함께 미청구공사와 관련된 회계 불투명성이 크게 드러나는 등 회계자료에 대한 불신이 증가되었다. 이로 인해 미청구공사 과대계상 이슈는 금융감독원의 테마감리 대상으로 지정되었다. 본 연구의 실증분석 방법은 2012년부터 2017년까지 Basu(1997)의 보수주의 측정 모형을 이용하여 미청구공사 금액을 반영하기 전과 후를 비교하여 동 기업의 보수주의 회계처리에 미치는 영향을 분석하였다. 중요분석 결과로는 테마감리 지정 이후에 미청구공사에 대한 보수적 회계처리가 유의하게 증가되었다. 이를 통해 테마감리 지정 목적인 미청구공사금액의 과대계상 금지와 공시 강화라는 측면에서 그 실효성을 확인하였다.

• Culinary science and hospitality research
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• v.15 no.1
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• pp.79-93
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• 2009

This study was conducted to suggest a way to increase profitability by figuring out the factors that affect the satisfaction and revisit intention of customers who visit a theme park, studying the property and correlation of service quality. The purpose of this study was to figure out the relation between the service quality of foods and beverages and its influence on the satisfaction of the customers who visited the theme park. As service quality and price of foods and beverages which occupy 20% of the whole sales of the theme park are related with each other, they positively affect the satisfaction of visitors of the theme park and their revisit intention. It means it is necessary to improve the service quality of foods and beverages and to set the reasonable price based on quality in order to raise the rate of the customers' revisit through increase in profits and customer satisfaction. One of the most important quality factors to improve service quality is service attitude of employees who help customers. It requires to take action to improve employers' morals and service mind via education and training. Thus, it is possible to raise customer satisfaction and revisit intention by improving service quality.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Proceedings of the Korea Information Processing Society Conference
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• 2009.11a
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• pp.727-728
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• 2009

최근 컴퓨터와 인터넷의 발달로 과거 창구거래를 이용하던 방법에서 HTS(Home Trading System)을 이용하여 거래하게 됨으로써 개인투자자들도 쉽게 주식투자를 할 수 있게 되었다. 그러나 개인들이 방대한 양의 과거 데이터를 분석하기에는 상당한 어려움이 있다. 본 논문에서는 주식 데이터베이스로부터 과거 특정 종목들 간 연관성을 추출하여 투자자들로 하여금 주식 선별에 참고가 될 수 있는 방안에 관하여 논의한다. 기존의 논문에서 제안된 과거 패턴을 이용하여 미래의 주가변화를 예측하는 것과 달리, 종목들 간에 연관성을 통하여 하나의 테마가 형성 되었을 때 주도주의 변화로 관련주의 변화를 파악하여 투자에 유익한 정보를 제공하는데 목적이 있다.

• Journal of the Korean Society for information Management
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• v.31 no.4
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• pp.161-178
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• 2014

Recently, many information services allow users to collaborate to produce and use information. Sharing information is also important for users who have similar taste or interest. As various channels are available for users to share their experiences and knowledge, users' data have also been accumulated within the information services. This study collected movie lists made by users of IMDB service. Co-word analysis and ego-centered network analysis were adapted to discover relevant information for users who chose a specific movie. Three factors of movies including movie title, director and genre were used to present related movie information. Movie title is an effective feature to present related movies with various aspects such as theme or characters and the popularity of directors affects on identifying related directors. Genre is not useful to find related movies due to the complexity in the topic of a movie.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.10
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• pp.5251-5259
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• 2013

This study aims to make sustainable and future-oriented eco-archipelagic city through developed trend of analysis physical design method and correlation analysis between design method and development purpose for archipelagic development. First, EU cases had variety developed thema and identity such as science city, leisure and resort city, commercial city, ecology city in environmental theory aspects but, Korean cases have plenty of problems such as focused development of leisure and resort city for fund profit, imperfected native people's developed knowledge learning and understanding and figure out that they will not make to the sustainable development for islands of archipelagic. Second, as a in-depth analysis, the application of methods and developed trend were figured out by correlation analysis between physical design methods and development purpose through result(physical design methods) of case studies. As a result, contents and design methods from development purposes have to develop by multilateral aspects and also, native resident will have to require infrastructure expansion about service contents for smooth communication and sustainable information sharing.

• Journal of Intelligence and Information Systems
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• v.22 no.4
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• pp.87-107
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• 2016

Understanding market convergence has became essential for small and mid-size enterprises. Identifying convergence items among heterogeneous markets could lead to product innovation and successful market introduction. Previous researches have two limitations. First, traditional researches focusing on patent databases are suitable for detecting technology convergence, however, they have failed to recognize market demands. Second, most researches concentrate on identifying the relationship between existing products or technology. This study presents a platform to identify the opportunity of market convergence by using product databases from a global B2B marketplace. We also attempt to identify convergence opportunity in different industries by applying Structural Hole theory. This paper shows the mechanisms for market convergence: attributes extraction of products and services using text mining and association analysis among attributes, and network analysis based on structural hole. In order to discover market demand, we analyzed 240,002 e-catalog from January 2013 to July 2016.

• Cartoon and Animation Studies
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• s.33
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• pp.597-616
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• 2013

Character industry is not only knowledge-based industry chiefly with copyrights but also motive power for creative economy to take a role functionally over the fields of industries because it has industrial characteristic as complement product to promote sale value in manufacturing industry and service industry and increase profit on sales. Since 2003, the national policy related to character has aimed to maximize effect among connected industries, extend its business abroad, enforce copyrights through the improvement of marketing system, develop industrial infrastructure through raising quality of character products. With the result of this policy, the successful cases of connected contents have been crystallized and domestic character industry has stepped up methodically since 2007. It is needed to reset the scales of character industry and industrial stats because there are more know-how of self industry promotion and more related characters through strategy of market departmentalization starting with cartoon, animation, games, novels, movies and musicals. Especially, The Korea government set our target for 'Global Top Five Character Power' since 2009 and has started to carry out to find global star characters, support to establish network among connected industries, diversify promotion channels, and develop licensing business. Particularly, since 2013, There have been prospered the indoor character theme park with time management just like character experimental marketing or Kids cafes using characters, the demand market of digital character focusing on SNS emoticon, and the performance market for character musical consistently. Moreover, The domestic and foreign illegal black markets on off-line have been enlarged, so we need another policy alternative. To prepare for the era of exploding character demand market and diversifying platform, it is needed to set up a solid strategy that is required the elements of policy changes in character industry to vitalize character industry and support new character design and connected contents. the following shows that the elements of policy changes related to the existing policy, the current position of market. Nowadays, the elements of policy changes in domestic character industry are that variety of consumers in the digital character market according to platform diversification, Convergence contents of character goods for the Korean waves, legalization of the illegal black contents market, and controling the tendency of consumers in departmentalized market. This can help find the policy issue entirely deferent with the existing character powers like US, Japan or Europe. In its final analysis, the alternatives are the promotion of models with contract copyrights of domestic and foreign connected contents, the diversification of profit models of platform economy, the additive development of target market related to enlarging the Korean waves, and the strategy of character market for the age-specific tendency according to developing character demand market.

• Archives of design research
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• v.16 no.3
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• pp.111-122
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• 2003

We must not consider a culture as means of economy. Specially, it is not possible that is supposed to incorporate a cultural identity in a shape of product, but also international competitiveness can not be raised by it. Because an identify is based on the system of symbol such as language, it can be understood only in a same cultural area. While, the value-in-use of technology can be accepted universally as a formative language of international style. Therefore, the competitiveness of design will say as a special quality that can be acquired in connection with technology. For instance, that Korean mobile telephone could be recognized worldwide is not because it has the Koreanized shape but has a high technology. The public have only a superficial understanding about design. Because that is limited in the visual aspect of product, so called 'the pretty design', which exclude the value-in-use and the organic correlation of form and function in general, it may be a cause of socio-ethical dysfunction. It is providing an elbowroom for making a mistake that can regard the product design as an artistic experiment and try to raise the international competitiveness simply with the visual aspect. And the distorted understanding about design has been diffused rapidly owing to spread of black box products because the over-designed shape is known to the public as a proper result of designing. That reorganize the design category will do as a starting point that can get rid of such a misunderstanding, and do to achieve an ideological role of design for human and society. And it will be a warning to the moral slackening that is due to regarding a style as means of competitiveness and the blindness due to thinking culture as means of economy, and we may expect to offer a basic understanding about design which can prevent products from being visualized.