• Title/Summary/Keyword: BUSINESS MODEL

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The Effect of the National Pension Service' Activism on Earning Management after Adoption of the Korea Stewardship Code

  • Kwon, Ye-Kyung
    • Journal of the Korea Society of Computer and Information
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    • v.27 no.1
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    • pp.183-191
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    • 2022
  • The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

Third Parties' Reactions to Peer Abusive Supervision: An Examination of Current Research (비인격적 감독행위에 대한 제3자 반응 연구동향)

  • Kim, Moon Joung
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.1
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    • pp.175-190
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    • 2022
  • Abusive supervision occurs in a social context in which third-party observers react and interact with the abused victims and supervisors. Despite the importance of third-party observers' behavior in abusive supervision, research on abusive supervision has mainly focused on the dyadic relationship between direct victims and supervisors. Although in recent years research on third parties' reactions to peer abusive supervision has attracted growing attention, there are still insufficient studies examining the topic especially within domestic research in Korea. As such, this study comprehensively reviews empirical studies on third parties' reactions to peer abusive supervision and aims to broaden the scope of research in the field. Firstly, the results of previous studies show that the effects of observed peer abusive supervision are mediated by cognitive and affective processes. Secondly, previous studies are found to investigate the boundary conditions where the effects of observed peer abusive supervision can be amplified or mitigated with regard to various outcomes. Overall, compared to research on direct victims, research on third-party observers of abusive supervision is found to capture a wider spectrum of responses. In order to explain the mechanisms of this phenomena, this study thoroughly examines theoretical assumptions presented in previous studies and categorizes them into five theory types. Finally, this study identifies a couple of central methodological issues, including common method bias and inadequate model specification in the literature and suggests future research directions.

A Study on the Effect of Individual Development of Job Rotation on Job Satisfaction - Focused on the Mediating Effect of Work Efficiency and the Moderating Effect of Work Overload - (직무순환의 개인발전이 직무만족도에 미치는 영향에 관한 연구 -업무효율성의 매개효과와 업무과부하의 조절효과를 중심으로-)

  • Choi, Young Woo;Kang, Min Jung
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.1
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    • pp.385-393
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    • 2022
  • This study conducted a survey of social welfare facility workers in Mokpo, Jeollanam-do from May 21 to May 24, 2019 to empirically analyze the effect of job rotation on work efficiency and job satisfaction. Individual development of job rotaion (independent variable), job satisfaction (dependent variable), work efficiency (mediating variable), and work overload (moderating variable) were set as variables of the research model. For the questions of all variables, the Likert 5-point scale was used, the SPSS version 24.0 was used as an empirical analysis tool to verify the hypothesis, descriptive statistics and reliability analysis were performed, and the mediating effect and moderating effect were analyzed using SPSS PROCESS macro 4.0. The results of this study are as follows. First, it was analyzed that the individual development of job rotation did not significantly affect job satisfaction. Second, it was found that work efficiency fully mediated the relationship between individual development of job rotation and job satisfaction. Finally, it was found that the interaction term between work efficiency and job overload had a negative effect on job satisfaction and had a moderated mediating effect.

Research on the Effect of Perceived Characteristics of RPA on Intention of Adoption (RPA의 지각된 특성이 수용의도에 미치는 영향에 대한 연구)

  • Song, Sun Jung;Lee, Hyoung-Yong
    • Knowledge Management Research
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    • v.22 no.4
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    • pp.283-301
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    • 2021
  • RPA (Robotic Process Automation) technology has recently been spotlighted to preemptively respond to the 4th industrial revolution without spending a lot of time and money to improve various existing business and IT processes. In this study, variables affecting intention to use RPA technology were representatively identified into three positive factors and three negative factors, and the causal relationship between the effects of these variables on actual RPA acceptance intention was examined. After conducting an email survey for general office workers, structural equation analysis (SEM) was performed using SPSS 27.0 and SmartPLS 3.3.5. The second order factor of a positive perception consisting of security, accuracy, and efficiency, and the second order factor of a negative perception consisting of job security, execution error, and fear of introduction failure. The positive perception affected the intention to use RPA through perceived usefulness and perceived ease. It was confirmed that the negative perception has a mediating effect on the intention to use RPA through acceptance conflict. In addition, it was confirmed that the presence or absence of experience in using RPA interacts with perceived ease and has a moderating effect on intention to use RPA. It can be said that there is practical and theoretical implications from the point of view of knowledge management in that it allows companies to recognize and respond to which factors are important from the point of view of companies that want to use RPA.

The Effect of COVID-19 Pandemic and Operanting Cycle on Asymmetric Cost Behavior in Food Service Industry (코로나19 팬데믹과 영업순환주기가 외식업체의 원가 비대칭적 행태에 미치는 영향)

  • Park, Won
    • Journal of Digital Convergence
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    • v.20 no.4
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    • pp.215-224
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    • 2022
  • This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

The Effect of Customer Experience of Offline Channel and Mobile Channel on Brand Loyalty: Focused on Coffee Chains (옴니 채널에서 오프라인 채널과 모바일 채널의 서비스 경험이 브랜드 충성도에 미치는 영향: 커피 전문점을 중심으로)

  • Kim, Byoungsoo;Kim, Daekil
    • Knowledge Management Research
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    • v.23 no.1
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    • pp.69-88
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    • 2022
  • Omni-channel enables businesses to provide a seamless customer experience by organically integrating data from multiple channels. Customers have increasingly used mobile applications to place orders and make payments in offline stores. In such context, this study investigated the effects of customer experiences on brand loyalty via offline and mobile channels. Additionally, it examined the role of habit in establishing brand loyalty in a daily service environment. This study confirmed the importance of functional, human, and mechanical cues on perceived value in the offline channel. Additionally, differences in the influence of customer experiences via offline and mobile channels on brand loyalty were examined at based on the age and gender. The research model was empirically validated using survey data collected from 365 customers who visit coffee chains via mobile applications. The analysis results found that both perceived value of offline stores and loyalty to mobile applications have a significant effect on brand loyalty. Habit plays another critical role in enhancing brand loyalty. The findings of this study help service providers better understanding of the formation mechanism of brand loyalty in the context of omni channel and will be able to develop more effective marketing and operations strategies.

Effects of Perceived Interactions of Digital Transformed Services on Intention to Accept Technology (디지털로 전환된 서비스의 지각된 상호작용이 기술수용의도에 미치는 영향)

  • Lee, Dong-Yub;Kim, Gwi-Gon
    • Journal of Digital Convergence
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    • v.19 no.11
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    • pp.287-300
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    • 2021
  • The purpose of this study is to verify the influence relationship of digitally converted services on consumers' intention to use since traditional services are being converted to digital services due to technological development and increase in non-face-to-face services. The study consisted of a program development procedure and a program effectiveness verification procedure, and bootstrapping was performed to verify the mediating effect adjusted along with multiple regression analysis. The subjects of this study were 323 university (graduate) students and the general public residing in Korea. Results. First, it was found that the three perceived interaction factors (perceived communication, perceived control, and perceived reactivity) of digital transformed services had a positive effect on perceived usefulness and perceived ease of use, respectively. Second, the relationship of influence of technology acceptance intention was verified. Third, it was confirmed that the effect of the three perceived interaction factors of digital transformed services on intention to use was mediated by perceived usefulness and perceived ease of use. Fourth, the mediating effect mediated by digital disparity was confirmed. As a result, it was confirmed that the three perceived interaction factors of the digitally converted service are important factors in the intention to use the digitally converted service. This suggests that efforts are needed to minimize the digital divide.

The Effect of Social Function and Telepresence on Intention to Offer Support Through Trust of Metaverse Participants (메타버스의 사회적 기능과 원격실재감이 메타버스 참여 주체의 신뢰를 통해 요청지원 의도에 미치는 영향)

  • Hwang, Inho
    • Journal of Korea Society of Industrial Information Systems
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    • v.27 no.3
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    • pp.29-46
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    • 2022
  • COVID-19 has radically changed the behavior of members of society for exchange. In particular, the strong contagiousness of the virus is increasing networking on online platforms while reducing people's networking in the real world. Recently, the metaverse, which strengthened the presence based on 3D technology, is attracting attention from members of society such as individuals and companies. We present a method to improve metaverse utilization from the perspective of organizations and employees who have introduced metaverse for work. In other words, we check the effect of metaverse social function and telepresence on the employee's intention to offer support by improving the trust of the metaverse participants. We obtained samples through questionnaires targeting employees of organizations that introduced metaverse to their work, and verified the research hypothesis by applying the structural equation model. As a result, social interactivity, reciprocal favor, and telepresence of metaverse partially affected metaverse trust (platform, peer, organization), and metaverse trust increased the intention to offer support. Our study suggests a strategic direction to improve the metaverse utilization and exchange level of employees of organizations who want to use the metaverse for business.

Research for Recognition Levels of Students in Occupational Therapy on the Function of the Dementia Care Center (치매안심센터 기능에 대한 작업치료 전공 학생들의 인식 수준 조사)

  • Cho, Mi-Lim
    • Journal of Korea Entertainment Industry Association
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    • v.14 no.2
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    • pp.205-212
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    • 2020
  • The purpose of this study was to investigate the recognition levels of students in occupational therapy on the function of the dementia care center. The study included 357 students in occupational therapy and the study was conducted from September 2019 to December 2019 based on the questionnaire about the function of the dementia care center. The major results of this study were as follows: Among the types of projects of the dementia care center, 'consultation and registration management' scored the highest. There were significant differences in recognition levels of 7 projects of dementia care center according to 'age' among general characteristics. There were significant differences in recognition levels of 6 projects except 'a visiting model' according to 'grade'. There were significant differences in recognition levels of 'rest area business for dementia' and 'support for families with dementia' according to 'region'. There was a significant differences in recognition levels of 'dementia care village' according to 'experience of using dementia care center'. There were significant differences in recognition levels of 'consultation and registration management', 'support for families with dementia', 'dementia care village' according to 'experience of clinical practice'. This study will provide basic data for the study of community based rehabilitation and help to establish the curriculum of occupational therapy.

An Economic Evaluation of an Integrated Service Platform of Open Access Research Papers (오픈액세스논문 통합서비스플랫폼의 경제성 평가)

  • Kwon, Nahyun;Pyo, Soon Hee;Lee, Jungyeoun;Kim, Wan Jong;Moon, Sunung
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.3
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    • pp.265-290
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    • 2022
  • An economic evaluation was conducted using cost-benefit analysis for an integrated service platform of open access research articles. The data needed for benefit measurement were collected by conducting a series of surveys to service beneficiaries, including 1,313 academic researchers, 49 bio-industry researchers, and 102 researchers in various industries. Cost-benefit analysis and sensitivity analysis were conducted after estimating the total costs for system construction and operations, anticipated direct and indirect benefits. With respect to the cost-benefit analysis limited to direct benefits, the estimated benefit was KRW 82 billion, which is about 14 times of the total costs for eight years of the entire business period. With respect to the cost-benefit analysis for both direct and indirect benefits, BCR was estimated to be about 98.9 and NPV to be KRW 538.8 billion, indicating that economic feasibility of the project was sufficiently secured. The results of this analysis may help securing the investment to the integrated service platform for OA research products, and the benefit estimation model developed in this study would be utilized as an assessment tool during the rest of this project.