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An Empirical Study on the Influencing Factors for Big Data Intented Adoption: Focusing on the Strategic Value Recognition and TOE Framework (빅데이터 도입의도에 미치는 영향요인에 관한 연구: 전략적 가치인식과 TOE(Technology Organizational Environment) Framework을 중심으로)

  • Ka, Hoi-Kwang;Kim, Jin-soo
    • Asia pacific journal of information systems
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    • v.24 no.4
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    • pp.443-472
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    • 2014
  • To survive in the global competitive environment, enterprise should be able to solve various problems and find the optimal solution effectively. The big-data is being perceived as a tool for solving enterprise problems effectively and improve competitiveness with its' various problem solving and advanced predictive capabilities. Due to its remarkable performance, the implementation of big data systems has been increased through many enterprises around the world. Currently the big-data is called the 'crude oil' of the 21st century and is expected to provide competitive superiority. The reason why the big data is in the limelight is because while the conventional IT technology has been falling behind much in its possibility level, the big data has gone beyond the technological possibility and has the advantage of being utilized to create new values such as business optimization and new business creation through analysis of big data. Since the big data has been introduced too hastily without considering the strategic value deduction and achievement obtained through the big data, however, there are difficulties in the strategic value deduction and data utilization that can be gained through big data. According to the survey result of 1,800 IT professionals from 18 countries world wide, the percentage of the corporation where the big data is being utilized well was only 28%, and many of them responded that they are having difficulties in strategic value deduction and operation through big data. The strategic value should be deducted and environment phases like corporate internal and external related regulations and systems should be considered in order to introduce big data, but these factors were not well being reflected. The cause of the failure turned out to be that the big data was introduced by way of the IT trend and surrounding environment, but it was introduced hastily in the situation where the introduction condition was not well arranged. The strategic value which can be obtained through big data should be clearly comprehended and systematic environment analysis is very important about applicability in order to introduce successful big data, but since the corporations are considering only partial achievements and technological phases that can be obtained through big data, the successful introduction is not being made. Previous study shows that most of big data researches are focused on big data concept, cases, and practical suggestions without empirical study. The purpose of this study is provide the theoretically and practically useful implementation framework and strategies of big data systems with conducting comprehensive literature review, finding influencing factors for successful big data systems implementation, and analysing empirical models. To do this, the elements which can affect the introduction intention of big data were deducted by reviewing the information system's successful factors, strategic value perception factors, considering factors for the information system introduction environment and big data related literature in order to comprehend the effect factors when the corporations introduce big data and structured questionnaire was developed. After that, the questionnaire and the statistical analysis were performed with the people in charge of the big data inside the corporations as objects. According to the statistical analysis, it was shown that the strategic value perception factor and the inside-industry environmental factors affected positively the introduction intention of big data. The theoretical, practical and political implications deducted from the study result is as follows. The frist theoretical implication is that this study has proposed theoretically effect factors which affect the introduction intention of big data by reviewing the strategic value perception and environmental factors and big data related precedent studies and proposed the variables and measurement items which were analyzed empirically and verified. This study has meaning in that it has measured the influence of each variable on the introduction intention by verifying the relationship between the independent variables and the dependent variables through structural equation model. Second, this study has defined the independent variable(strategic value perception, environment), dependent variable(introduction intention) and regulatory variable(type of business and corporate size) about big data introduction intention and has arranged theoretical base in studying big data related field empirically afterwards by developing measurement items which has obtained credibility and validity. Third, by verifying the strategic value perception factors and the significance about environmental factors proposed in the conventional precedent studies, this study will be able to give aid to the afterwards empirical study about effect factors on big data introduction. The operational implications are as follows. First, this study has arranged the empirical study base about big data field by investigating the cause and effect relationship about the influence of the strategic value perception factor and environmental factor on the introduction intention and proposing the measurement items which has obtained the justice, credibility and validity etc. Second, this study has proposed the study result that the strategic value perception factor affects positively the big data introduction intention and it has meaning in that the importance of the strategic value perception has been presented. Third, the study has proposed that the corporation which introduces big data should consider the big data introduction through precise analysis about industry's internal environment. Fourth, this study has proposed the point that the size and type of business of the corresponding corporation should be considered in introducing the big data by presenting the difference of the effect factors of big data introduction depending on the size and type of business of the corporation. The political implications are as follows. First, variety of utilization of big data is needed. The strategic value that big data has can be accessed in various ways in the product, service field, productivity field, decision making field etc and can be utilized in all the business fields based on that, but the parts that main domestic corporations are considering are limited to some parts of the products and service fields. Accordingly, in introducing big data, reviewing the phase about utilization in detail and design the big data system in a form which can maximize the utilization rate will be necessary. Second, the study is proposing the burden of the cost of the system introduction, difficulty in utilization in the system and lack of credibility in the supply corporations etc in the big data introduction phase by corporations. Since the world IT corporations are predominating the big data market, the big data introduction of domestic corporations can not but to be dependent on the foreign corporations. When considering that fact, that our country does not have global IT corporations even though it is world powerful IT country, the big data can be thought to be the chance to rear world level corporations. Accordingly, the government shall need to rear star corporations through active political support. Third, the corporations' internal and external professional manpower for the big data introduction and operation lacks. Big data is a system where how valuable data can be deducted utilizing data is more important than the system construction itself. For this, talent who are equipped with academic knowledge and experience in various fields like IT, statistics, strategy and management etc and manpower training should be implemented through systematic education for these talents. This study has arranged theoretical base for empirical studies about big data related fields by comprehending the main variables which affect the big data introduction intention and verifying them and is expected to be able to propose useful guidelines for the corporations and policy developers who are considering big data implementationby analyzing empirically that theoretical base.

A study on the medical thought of 'You-Yi(尤怡)' (우이(尤怡)의 의학사상(醫學思想)에 관(關)한 연구(硏究))

  • Jung, Sung-Che;Kim, Ki-Wook;Park, Hyun-Guk
    • The Journal of Dong Guk Oriental Medicine
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    • v.6 no.1
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    • pp.1-34
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    • 1997
  • The present writer studied the medical thought of 'You-Yi(尤怡)', the medical expert of the early 'Qing(淸)' Dynasty, which can be summarized as following. 1. 'You-Yi' writed many essays and treaties about 'Shang-Han-Lun(傷寒論)' and 'Jin-Gui-Yao-Lue(金?要略)', both of which are the writings of 'Zhang-Zhong-Jing(張仲景)', the medical saint of 'Han(漢)' Dynasty, and those writings include 'Shang-Han-Guan-Zhu-Ji(傷寒貫珠集)', 'Jin-Gui-Yao-Lue-Xin-Dian(金?要略心典)', 'Yi-Xue-Dou-Shu-Ji(醫學讀書記)', 'Jin-Gui-Yi(金?翼)', and 'Jing-Xiang-Lou-Yi-An(靜香樓醫案)'. 2. A theory of 'Tai-Yang(太陽)' syndrome, including 'San-Gang-Ding-Li(三綱鼎立)', was proposed by 'Fang-You-Zhi'(方有執)' and 'Yu-Chang(喩昌)' and it came to be one of the leading theory of the 'Shang-Han-Lun', 'You-Yi' rejected their opinions in which they insisted that the 'Feng(風)' hurts the 'Wei'(衛)' and the 'Han(寒)' hurts the 'Ying(營)', and he advocated his particular idea that the 'Xie-Qi'(邪氣)' can directly hit skin, flesh, 'Ying-Wei(營衛)', the Five Organs and the Six Viscera(五臟六腑), regardless of 'Zhong-Feng(中風)' or 'Shang-Han(傷寒)', and he insisted that there is need to be anxious about Whether the 'Ying-Wei' is strong or weak. 3. In 'Shang-Han-Guan-Zhu-Ji', 'You-Yi' invented the eight classifications in treating the 'Shang-Han' and he did not follow the old theories hitherto. He divided the book into six parts via the clinical experiences, and the Classification and Logics in Treatment(辨證論治), and he put several titles on 'Jin-Gui-Yao-Lue. And he newly edited the original text of 'Shang-Han-Lun' and arranged 'Zhong-Jing(仲景)'s Six Meridian(六經) categories. Each syndrome in 'Tai-Yang' 'Yang-Ming(陽明)', 'Shao-Yang(少陽)', 'Tai-Yin'(太陰)', 'Shao-Yin(少陰)' and 'Jue-Yin(厥陰)' has its own categories in treatment. 4. In explaining the Six Meridian(六經) and the Organs and Viscera(臟腑), 'You-Yi' legislated the syndrome in 'Three Yang(三陽)' into Meridian(經) and Viscera(腑) ; the syndrome in 'Three Yin(三陰)'into Meridian(經) and Organs(腑). He also concluded that 'Shang-Han-Lun' not only discussed 'Wai-Gan(外感)' but also included the Internal Hurt(內傷) and Miscellaneous Diseases(雜病). 5. In his academic research, 'You-Yi' followed 'Zhong-Jing' in classifications and prescriptions and succeeded the theory of 'Ma-Chu(마숙)' and 'Li-Zhong-Zi(李中梓)', but was not tied to any stereotyped former practices. He put emphasis on the Spleen(脾) and the Kidney(腎) as he harmonized the Middle Energizer(中焦焦) with the taste of 'Gan(甘)' and 'Wen(溫)' and enjoyed strengthening 'Yang' by benefitting the 'Qi(氣)'. 6. He discussed in detail the causes, mechanism and symptoms on 'Tan-Yin(痰飮)' and proposed the seven categorizes in treatment. 7. He sorted the causes of 'Zhong-Feng' into two kinds of the 'Feng' via 'Wai-Gan' and Internal Hurt, and recognized these two 'Feng's correlate as mutual sources of diseases. He insisted that the origin of the 'Feng' exists in the 'Liver(肝). He also established the eight categories in treating the 'Feng'. 8. 'You-Yi' belong to the classifications and Logical Treatment School. And he, considering he respected and followed 'Zhong-Jing' and 'Li-Zhong-Zi', belongs to the successor to the 'Wen-Bu(溫補)' School. 9. His writings, especially the 'Shang-Han-Guan-Zhu-Ji' and the 'Jin-Gui-Yao-Lue-Xin-Dian', are excellent commentary works on the originals, so they served as significant guide books for many junior scholars. For penetrating the 'Shang-Han-Lun' with his unique way of classification of treatment, he has been highly appreciated by later generations including scholars like 'Tang-Li-San(唐立三)' in the 'Qing' Dynasty, and so many more ones thenceforth. In conclusion, on the base of this study, it is hopefully proposed that the still more profound research on the medical thought of 'You-Yi', as one of the most distinguished scholars, an expert clinician and an earnest writer as well.

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An Empirical Study on the Changes in Tax Payments under Consolidated Tax Return (연결납세와 개별납세간의 법인세부담액 차이에 대한 실증연구)

  • Jeong, Jae-Yeon;Shin, Hyun-Geol
    • 한국산학경영학회:학술대회논문집
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    • 2004.11a
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    • pp.101-123
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    • 2004
  • This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

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Schematic Maps of Ocean Currents in the Yellow Sea and the East China Sea for Science Textbooks Based on Scientific Knowledge from Oceanic Measurements (관측 기반 과학적 지식에 근거한 과학교과서 황해 및 동중국해 해류모식도)

  • PARK, KYUNG-AE;PARK, JI-EUN;CHOI, BYOUNG-JU;LEE, SANG-HO;SHIN, HONG-RYEOL;LEE, SANG-RYONG;BYUN, DO-SEONG;KANG, BOONSOON;LEE, EUNIL
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.22 no.4
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    • pp.151-171
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    • 2017
  • Most of oceanic current maps in the secondary school science and earth science textbooks have been made on the base of extensive in-situ measurements conducted by Japanese oceanographers during 1930s. According to up-to-date scientific knowledge on the currents in the Yellow Sea and the East China Sea (YES), such maps have significant errors and are likely to cause misconceptions to students, thus new schematic map of ocean currents is needed. The currents in the YES change seasonally due to relatively shallow water depths, complex terrain, winds, and tides. These factors make it difficult to construct a unified ocean current map of the YES. Sixteen major items, such as the flow of the Kuroshio Current into the East China Sea and its northward path, the origin of the Tsushima Warm Current and its path into the Korea Strait, the path of Taiwan Warm Current, the Jeju Warm Current, the runoff pattern of the Yangtze River flow, the routes of the northward Yellow Sea Warm Current, the Chinese Coastal Current, and the West Korea Coastal Current off the west coast of the Korean Peninsula, were selected to produce the schematic current map. Review of previous scientific researches, in-depth discussions through academic conferences, expert discussions, and consultations for three years since 2014 enabled us to produce the final ocean current maps for the YES after many revisions. Considering the complexity of the ocean currents, we made seven ocean current maps: two representative current patterns in summer and winter, seasonal current maps for upper layer and lower layer in summer and winter, and one representative surface current map. It is expected that the representative maps of the YES, connected to the current maps of the East Sea and the Northwest Pacific Ocean, would be widely utilized for diverse purposes in the secondary-school textbooks as well as high-level educational purposes and even for scientific scholarly experts.

A Review of the Systemic Analysis Method on Dental Sedation for Children (소아 치과환자에 대한 진정법의 체계적 분석 방법 고찰)

  • An, Soyoun;Lee, Jewoo;Kim, Seungoh;Kim, Jongbin
    • Journal of the korean academy of Pediatric Dentistry
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    • v.42 no.4
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    • pp.331-339
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    • 2015
  • The first priority of sedation for incorporative children in pediatric dentistry is a safety. Therefore, evidence-based practices in health care are needed for preventing medical accidents. In accordance with the rise of the evidence based medicine, the interest in Evidence-Based Dentistry is increasing in the field of dentistry. However, systematic research about Evidence-Based sedation in Korea has rarely been done. As such, the purpose of this systematic review is to critically analyze the available scientific literature regarding dental sedation and to seek the next developmental strategies about evidence based pediatric dental sedation. A broad search of the 5 databases of the systematic reviews manual of the National Evidence-based Healthcare Collaborating Agency in Korea were referenced: 1) Core search database- KMbase, KISS; 2) Academic information and portal; 3) the National Assembly Library; 4) DBpia, and 5) RISS. Of a total 470 themes limited to the search term of "dental sedation", in accordance with the PRISMA statement for reporting systematic reviews of health sciences interventions, a literature selection process, which includes the removal of overlapping down the flow chart, was performed. Of the remaining 31 articles, two authors read through articles independently and added or removed articles using the exclusion criteria. Finally, twenty published papers of acceptable quality were identified and reviewed. This systemic review of Korean pediatric dental sedation practices for the last twenty-five years was based on the objective criteria defined in the GRADE process and identified consistent evidence. The results were evidence of moderate quality. Therefore, more systemically well-designed clinical studies are needed about the safe use of a sedative medicines (drugs).

A Study on the Transition Process of Vocational Education as National Human Resource Development in Korea (산업인력양성 체제로서 국내 직업교육의 변천 과정 고찰)

  • Kim, Chung Hwan;Moon, Inyoung;Park, Shinhee;Kim, Ji Hyeon
    • 대한공업교육학회지
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    • v.45 no.2
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    • pp.21-45
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    • 2020
  • The purpose of this study was to verify how the vocational education for training industrial workforce as a national human resource development (NHRD) system has undergone a transition process in relation to the national economic, industrial, and socio-cultural contexts. First, how vocational education as an industrial workforce training system has changed in accordance with Korea's economic environment, industrial development, and social changes; second, what are the main factors that influenced the role and importance of vocational education; and third, vocational education as a system for training industrial workforce and training workforce in science and engineering were analyzed differently from the perspective of the NHRD model. To this end, domestic and international academic journal papers, research reports, and thesis were investigated and classified by period, and major changes in vocational education were analyzed in relation to economic, industrial, and social issues and policies by period. As a result of the research, first, as the industry advanced, the level of vocational education increased and the scope expanded. Second, vocational education tended to shrink gradually after the manufacturing industry base, and especially secondary vocational education tended to decline after the national industry focused on light industry. Third, since the 1970s, the diversification of the NHRD and jobs has resulted in wage gaps depending on the level of education, which has increased the preference for university education and avoided secondary vocational education. In addition, a NHRD model focusing on training science and engineering workforce was proposed to compare the existing NHRD model focusing on overall vocational education, and it was revealed that the NHRD needs to be subdivided into various fields or levels to derive a model and examine changes. From the results of the study, vocational education in Korea, especially in secondary vocational education, has declined due to large impacts on socio-cultural perception due to economic growth, enthusiasm for education, and external shocks such as the financial crisis, and the long-term effort to change this perception is suggested to overcome the crisis of vocational education.

A Study on Prevention of Accident in Korean Security Industry (경호산업의 재해예방에 관한 연구)

  • Cho, Han-Bong
    • Korean Security Journal
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    • no.2
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    • pp.259-289
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    • 1999
  • The Security Industry has dynamic working conditions. So this study intends to find the advisable direction for the reduction of accidents. To achieve the aim, the investigation of documents and the examinations of actual proofs have been done to figure the theoretical background and to see the basic knowledge of security industry. The questionnaire was composed of two question sheets to search real data and actual proofs, with making targets of pure security organization and personnel. The one consists of 9 questions to find the scale and extent of security organizations and the population and character of security personnel, and the other 25 questions in 3 major areas to analyze the causes, the frequency rates, the factors, and the condition of accidents. The period of survey was July 15th to October 15th in 1997 by mail/telephone/interview. The questionnaires were efficiently returned from 102 different organizations including the public security groups of Seoul Metropolitan Police Bureau and so on, with the information of 8,222 persons having worked for Korean Security Industry in 1996. So being based on the reality, some meaningful facts were found, and were compared with the national statistics of the Government. This study is made up of 5 chapters : in the 1st chapter the motivation, the object, the method, the direction and the limitation of the approach were presented ,in the 2nd chapter the theoretical background were inferred ; in the 3rd chapter the collected data of accidents in Korean Security Industry were analyzed and explained on the base of the questionnaires , in the 4th chapter the advisable facts connected with preventing accidents were mentioned ; in the last the conclusion were stated. With the replies of 102 different organizations including the information of 8,222 persons in 1996, the main facts found or analyzed through this study are as follows. Firstly, accident is an unpredictable and occasional event. It occurs to man and/or thing, but the frequency rate of accidents in Korean Government and other Institutes has been calculated and evaluated only in the point of the accident related with man. Secondly, the factors of accidents are firstly relevant to the way preventing accidents in Security Industry in Korea. However the frequency rate is academically calculated and evaluated by at once man(population) and hour(time). But the Government has done the rate only by man(population). This can be improper and inaccurate rates. Thirdly, the confused concept of security is used in Korean Government, academic society, corporation and so on. Therefore the detailed formation of the concept is needed for the development of Security Industry in Korea. Fourthly, security organizations can be classified into 'public security(public law enforcement)' and 'private security' according to its identification, and furthermore 'private security' can be divided into 'facilities-guard service', 'body-guard service', and 'patrol service' according to its major role. Fifthly, in the viewpoint of the number of both organization and population,'facilities-guard service' is centered in Korean 'private security'. According to the analyzed results of the questionnaires in this study, the frequency rate of accidents of Korean Security Industry is 0.43(%) totally in 1996 : 'facilities-guard service' 0.54(%), 'body-guard service' 0.12(%), and 'patrol service' 0.21(%) in 'private security', and 'public security' 0.20(%). With regard to the accident frequency rate of organization and population, 'facilities-guard service' is the highest. The accident frequency rate of population in 'facilities-guard service' organization ranges dispersively from 0.20(%) to 11.11(%). Sixthly, the accidented rate of workers having serviced for under one year is 57.6(%). This can mean that the main factor of accidents in Korean Security Industry is the lack of role-understanding and training/education. And another factor can be found on the time of accident occurrence. Many accidents have been occurred on the relaxed points like as just after lunch and morning rush-hour. Lastly, the major advisable facts related to preventing accidents are as follows : The workers who are over fifty years old in 'facilities-guard service' organization need to be educated for preventing accidents ; It is desirable that the training and education to prevent accidents should be practiced in the time of pre-service ; As the style of accidents and the age of the accidented are not same according to major service area('public security' and 'private security' : 'facilities-guard service', 'body-guard service', and 'patrol service'), the plans to prevent accidents must be different and various. However fracture and bruise are general accidents in Korean Security Industry ; Workers must care about traffic accident and violent fall ; It seems that the grouped working with other two persons will reduce accident occurrence possibility rather than individually single working.

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Reflection and perspective of the geomorphology in Korea (한국 지형학의 50년 회고와 전망)

  • ;Oh, Kyoung-Seob
    • Journal of the Korean Geographical Society
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    • v.31 no.2
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    • pp.106-127
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    • 1996
  • In Korea, modern geomorphology has developed as one of main subjects in geography, such as in Europe. Geomorphology is one of the most advanced specialties in the geography dicipline, since foundation of Korean Geographical Society in 1945. Untill 1960's study, first generation of the Korean geomorphologists trained the younger ones, together with energetic research activities. Their great works in education and research established the base of ulterier development of the geomorphology in Korea. Since 1970s, research manpower and quality has incresed rapidly, partly due to the various international activities and cooperations of Korean geomorphologists. Owing to above development, Korean geomorphologist was able to found "The Geomorphological Association of Korea" in 1990 and publish "Journal of GAK", since 1994. Furthermore, geomorphologists are playing important roles in interdisciplinary academic societies, such as "The Korean Quaternary Assocition". Still 1960s, our research had focused on the identification and interpretation of erosional surfaces in Korea Peninsular. Of course, W.M. Davis's "Geographical Cycle Theory" and L.C. King's "Pedimentation Theory" had a great influence on the Koerans' works. After 1970s, the study of erosional surface played the important role in setting up the morphoclimatic viewpoint and methodology. Research scope tend to be notably broad and various than it was untill 1960's. Disposotion of the scientific methods and techniques become more and more apparent. These trends of research has settled precise descreption and interpretation of actual landforms, based on the careful field works, scientific measuring, and analisis, rather than methodology focused on the particular master theories. Recent geomorphological researches show the scope from climatic geomorphology and Quaternary geomorphology to granite and limestone weathering, pedo-geomorphogenic environment and periglacial landforms, focused on the small-to-medium scales. And then there have been new trying to interprete erosional surfaces such as hillslopes and terraces. Also, studies of coastal and plain landforms have been successfully developed. Recent new trends show the quantitative and analytic modelling using field measurement and laboratory work, and study on the human impacts on the natural landforms.y on the human impacts on the natural landforms.

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A study on the improving and constructing the content for the Sijo database in the Period of Modern Enlightenment (계몽기·근대시조 DB의 개선 및 콘텐츠화 방안 연구)

  • Chang, Chung-Soo
    • Sijohaknonchong
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    • v.44
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    • pp.105-138
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    • 2016
  • Recently with the research function, "XML Digital collection of Sijo Texts in the Period of Modern Enlightenment" DB data is being provided through the Korean Research Memory (http://www.krm.or.kr) and the foundation for the constructing the contents of Sijo Texts in the Period of Modern Enlightenment has been laid. In this paper, by reviewing the characteristics and problems of Digital collection of Sijo Texts in the Period of Modern Enlightenment and searching for the improvement, I tried to find a way to make it into the content. This database has the primary meaning in the integrating and glancing at the vast amounts of Sijo in the Period of Modern Enlightenment to reaching 12,500 pieces. In addition, it is the first Sijo data base which is provide the variety of search features according to literature, name of poet, title of work, original text, per period, and etc. However, this database has the limits to verifying the overall aspects of the Sijo in the Period of Modern Enlightenment. The title and original text, which is written in the archaic word or Chinese character, could not be searched, because the standard type text of modern language is not formatted. And also the works and the individual Sijo works released after 1945 were missing in the database. It is inconvenient to extract the datum according to the poet, because poets are marked in the various ways such as one's real name, nom de plume and etc. To solve this kind of problems and improve the utilization of the database, I proposed the providing the standard type text of modern language, giving the index terms about content, providing the information on the work format and etc. Furthermore, if the Sijo database in the Period of Modern Enlightenment which is prepared the character of the Sijo Culture Information System could be built, it could be connected with the academic, educational contents. For the specific plan, I suggested as follow, - learning support materials for the Modern history and the national territory recognition on the Modern Age - source materials for studying indigenous animals and plants characters creating the commercial characters - applicability as the Sijo learning tool such as Sijo Game.

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Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

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