• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.29-40
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• 2020

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

• 한국정보통신학회논문지
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• 제17권5호
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• pp.1129-1137
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• 2013

클라우드 서비스 공급자가 제공하는 클라우드 스토리지 시스템은 대량의 데이터 저장 및 클라우드 컴퓨팅 처리의 핵심구성요소이다. 구글, 유투브, 페이스북 등과 같은 대형 벤더에서도 클라우드 스토리지를 사용하여 태블릿, 스마트폰 등 이기종 장치에서 사진, 동영상, 문서등을 공유하며, 쉽고 빠르게 네트워크를 통해 데이터의 대량 전송과 접근이 가능하다. 이로 인해 전세계적으로 데이터 성장 발전과 함께 클라우드 스토리지가 비지니스모델로 새롭게 부각받고 있다. 클라우드 스토리지는 네트워크 스토리지의 새로운 서비스 개념이며 데이터 구성, 스토리지 가상화, 데이터 복제와 중복제거, 보안 등을 포함한 클라우드 컴퓨팅 핵심기술이다. 본 논문에서는 클라우드 스토리지에 대해 분석한다.

• International Journal of Computer Science & Network Security
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• 제21권7호
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• pp.8-16
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• 2021

The tourism industry is influenced by a large number of factors that affect the development scenarios of the tourism in different ways. At the same time, tourism is an important component of the national economy of any state, forms its image, investment attractiveness, is a source of income and a stimulus for business development. The aim of the article is to conduct an empirical study to identify the importance of cognitive determinants in the development of tourism. The study used general and special methods: systems analysis, synthesis, grouping, systematization, cognitive modeling, cognitive map, pulse method, predictive extrapolation. Target factors, indicators, and control factors influencing the development of tourism in Ukraine are determined and a cognitive model is built, which graphically reflects the nature of the influence of these factors. Four main scenarios of the Ukrainian tourism industry are established on the basis of creating a matrix of adjacency of an oriented graph and forecast modeling based on a scenario approach. The practical significance of the obtained results lies in the possibility of their use to forecast the prospects of tourism development in Ukraine, the definition of state policy to support the industry that will promote international and domestic tourism.

• 산경연구논집
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• 제12권10호
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• pp.31-41
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• 2021

Purpose: This study estimates the threshold values of institutional quality through investigating the non-linear effect of six sub-indices of Worldwide Governance Indicators on FDI inflows in 34 developing countries in Asia and Eastern Europe over the period from 2000-2017. Research Design, data and methodology: GMM EGLS is employed which does not include the lagged value of the dependent variable as an independent variable. As a proxy for the institutional quality, either one of the six sub-indices of WGI from World Bank or the composite index obtained through a principal component analysis is used in a separate model. Results: An improvement in institutional quality, when the quality stays below a certain threshold level, does not increase FDI inflows, and only when the quality is above the threshold, it can positively influence FDI inflows. The threshold values of political stability and absence of violence, government effectiveness, and rule of law are relatively higher than those of the other dimensions of WGI. Conclusion: Institutional quality of the developing economies of Asia and Eastern Europe has a non-linear effect on FDI inflows. The target countries need to upgrade their institutional quality above the threshold in order to attract more FDIs.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.231-241
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• 2021

The purpose of this study is to apply Structural equation modeling (SEM) analysis with Generalized Structured Component Analysis (GSCA) and translate the effect of Spiritual Marketing and Entrepreneurial Orientation on Sustainable Competitive Advantage with Marketing Capabilities as Mediation, especially for General BBM marketing at PT. Pertamina (Persero). The quantitative approach in this study uses a survey method by taking samples from the population. The survey was conducted by distributing questionnaires to respondents. Data analysis was performed using SEM and analyzed using the GSCA model. The population of this study consisted of 3,207 workers in central and regional marketing offices (Marketing Operation Region (MOR) spread throughout Indonesia. Therefore, a sample of 356 respondents was taken according to the Slovin formula. Spiritual marketing and entrepreneurial orientation directly influence the ability to improve Innovation which directly influences sustainable competitive advantage. Therefore, to develop a sustainable competitive advantage in marketing Pertamina's General BBM, it is necessary to implement spiritual marketing and improve entrepreneurial orientation. The novelty in this study lies in the unprecedented research on the role and position of spiritual marketing towards marketing capabilities and sustainable competitive advantage, combined with entrepreneurial orientation variables.

• 유통과학연구
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• 제14권7호
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• pp.91-100
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• 2016

Purpose - Recently actively growing franchise systems distribution channel system in which franchise headquarter compared with franchise occupies an important place in distribution channel. Due to this, franchise and franchise headquarter are interdependent on task and in this situation the goal they go after, motivation and objective are probably inconsistent. If so, possibility to participate goal setting process or operating activity of opposite side is becoming bigger and in the end conflict may generate. The purpose of this study is to examine the role of the supervisor's attitude and expertise as moderating factors in the relationship between goal-incongruity/coercive power/role-incongruity and the conflict perceived by franchisee. Research design, data and methodology - This study was intended to verify how the supervisor's attitude and expertise as moderating factors in the relationship between goal-incongruity/coercive power/role-incongruity and the conflict perceived by franchisee. In order to achieve the purpose of this study, some study models and hypotheses have been established through theoretical examinations. Then, using these scales, the researcher completed the questionnaire survey. To test our hypotheses, the survey was conducted from March 9, 2016 for 20 days by random sampling, The study was implemented through a descriptive survey method using a self-administered questionnaire. A survey of 124 restaurant franchisee across Seoul and Gyeonggi Province was performed. A total of 124 completed responses were analyzed. In this study, I used SPSS 22.0 to analyze data and did frequency analysis to see demographic, and general features of the respondents; also did exploratory factor analysis to examine the validity of the items of measurement. Factor analysis was first calculated at a minimum, the number of factors, principal component analysis used when variables are committed to maximising the information with (principle component analysis) and the rotation of factors were angry about the great variable factors than 1.0 by applying Varimax rotation. In addition, I used the value of Cronbach's (Alpha) to examine the reliance of questionnaire items, final analysis the reliability factor can be found both high reliability hayeoteumeuro exceeds over 0.6 and did Multiple regression analysis to test hypothesis and also did hierarchical regression analysis to examine moderating effect. Results - To analyze the proposed model, according to the analysis result, it was found that the influence of goal-incongruity, coercive power, and role-incongruity on the perceived conflict of franchisee is moderated by the supervisor's attitude and expertise. That is, the more the supervisor's attitude and expertise were positive, the more the conflicts of the goal-incongruity, coercive power, and role-incongruity were decreased. It also confirmed previous research's finding that goal-incongruity, coercive power, and role-incongruity positively influence on the conflict. Conclusions - According to the results of this research which reduces the conflict of franchise from the in consistent goal; coercive power, and inconsistent role of superiors, it provides very important implications for franchise headquarter which has franchise system and also give them some suggestion about how to recruit superiors and what kind of training may be fit for the superiors.

• 기술혁신연구
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• 제26권4호
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• pp.199-232
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• 2018

빅데이터 분석을 통한 기업 경영환경에 대한 이해와 통찰을 구하고자 하는 요구가 산업 및 기업 경영 전반에 증가하고 있다. 이러한 사회적 요구에 따라 산업의 이해와 기업 경영의 이해를 위하여 기업의 경영실적 및 향후 계획을 포괄적으로 담고 있는 기업공시정보를 활용한 연구가 주목을 받고 있다. 이러한 기업공시정보는 대표적인 비정형 데이터로써 텍스트마이닝 방법론을 적용하여 그 범위와 수준에 대한 다양한 접근을 통하여 산업 수준 및 기업 수준에서 다양한 활용이 가능하다. 그러나 아직은 이러한 기업공시자료를 활용한 산업 및 기업 레벨에서 적용가능한 수준의 분석모델이 부족한 것으로 파악된다. 따라서 본 연구에서는 실제 활용 가능한 공개데이터를 활용한 산업 및 기업 수준의 분석모델을 제안하고자 한다. 미국상장기업의 공시자료인 미국 SEC EDGAR 자료를 기반으로 텍스트마이닝 알고리즘을 적용하여 산업 및 기업 수준의 경영주제(토픽)에 대한 추이분석이 가능한 모델을 제안하고자한다. SEC EDGAR의 10-K 문서를 대상으로 LDA 토픽 모델링을 통하여 산업 수준에서 전체 산업의 주제분야 분류를 파악하였고, 산업간 비교 측면에서 소프트웨어 산업과 하드웨어 산업 분야의 사례를 통해 최근 20년간의 토픽추이를 비교분석 하였다. 또한 최근 20년간의 기업의 경영주제 변화를 소프트웨어 산업에 속한 2개 기업을 중심으로 살펴보았다. 이를 통해 산업 및 기업 수준에서의 경영주제의 추이 변화를 파악하여 쇠퇴 및 성장 추세에 있는 경영주제를 확인 할 수 있었다. 한편 word2vec 워드 임베딩 모델과 주성분분석을 통한 차원 축약을 통해 소프트웨어 산업분야의 기업 및 특정 제품(혹은 서비스)에 대한 매핑을 통해 유사한 경영주제(토픽)를 가지는 기업 및 제품(서비스)을 사례를 통해 파악하였으며, 이를 시간적 흐름에 따른 변화 양상도 관찰할 수 있었다. 본 연구의 목적이 공개데이터를 활용한 산업 및 기업 수준의 분석모델을 개발하기 위한 방법론을 제안한 측면에서, 해외 데이터를 사용하여 산업의 경영주제 변화 추이, 기업의 경영주제 변화 추이를 거시적으로 조망할 수 있는 실무적인 방법론의 제안에서 의의가 있을 수 있다. 한편 기업의 기술경영전략 측면에서 기업의 경영토픽의 잦은 변화, 경영주제의 변화의 속도 등 다양한 변화 양상의 차이에 따른 기업의 매출 등의 경영성과와의 연관성 분석, 실제 기업의 제품포트폴리오의 구성에 따른 기업 간의 경쟁상황 등을 파악하는 미시적 모델 제안을 위한 추가 연구가 요구된다.

• 한국공간정보시스템학회 논문지
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• 제4권2호
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• pp.41-54
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• 2002

본 연구의 핵심 질문 사항은 지자체 GIS 응용시스템의 재사용 문제를 상호운용성 확보를 통해 해결할 수 있는가, 해결 가능하다면 지자체 GIS 상호운용성 확보를 위해 무엇을 어떻게 해야 하는가 이다. 본 연구의 핵심 질문 사항에 대한 해답을 찾기 위해 일반적인 GIS 분야에서의 상호운용성에 관한 표준 및 기술을 고찰하였다. 일반적인 GIS 분야에서의 상호운용성은 OGC 및 ISO와 같은 표준화 단체에서 GIS 표준을 정의해 나가고 있으며, 컴포넌트 및 분산환경 등의 기술을 통해 상호운용성의 가능성을 확인하였다. 지자체 GIS와 같은 GIS 도메인에서의 상호운용성 확보를 위해서는 표준 인터페이스가 필요하다. 본 연구에서는 지자체 GIS 상호운용성 확보를 위한 표준 인터페이스의 정의 과정을 표준화 모델로 제시하였다. 표준화 모델은 지자체 GIS 업무모델링을 통해 지자체 GIS 서비스 아키텍쳐를 정립하여, 이를 기반으로 지자체 GIS 표준 인터페이스를 정의하는 과정으로 진행된다. 지자체 GIS 업무모델링은 각 지자체에서 GIS를 도입하고자 하는 대상업무에 대한 범위를 명확히 설정하고 단위화하여, 각 단위 업무에 대해 세부적인 업무의 시나리오를 작성하는 것이다. 지자체 GIS 서비스 아키텍쳐는 각 단위 업무의 세부적인 시나리오를 바탕으로 각 단위 업무에서 필요로 한 서비스를 정의한 것이다. 지자체 GIS 서비스 아키텍쳐를 기반으로 지자체 GIS 표준 인터페이스가 정의되어야 한다. 지자체 GIS 표준 인터페이스를 수용한 다양한 제품의 컴포넌트가 개발됨으로써 지자체에서는 각 지자체의 특성에 맞는 컴포넌트를 구입하여 응용시스템을 조립할 수 있다. 컴포넌트를 활용한 지자체 GIS 응용시스템 개발은 지자체 GIS 재사용의 문제를 해결해 줄 수 있을 것이다.

• 대한치과교정학회지
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• 제49권3호
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• pp.170-180
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• 2019

Objective: The purpose of this study was to investigate the relationship between the facial skeletal patterns and the shape of the mandibular symphysis in adults with malocclusion by using a structural equation model (SEM). Methods: Ninety adults who had malocclusion and had records of facial skeletal measurements performed using cone-beam computed tomography were selected for this study. The skeletal measurements were classified into three groups (vertical, anteroposterior, and transverse). Cross-sectional images of the mandibular symphysis were analyzed using generalized Procrustes and principal component (PC) analyses. A SEM was constructed after the factors were extracted via factor analysis. Results: Two factors were extracted from the transverse, vertical, and anteroposterior skeletal measurements. Latent variables were extracted for each factor. PC1, PC2, and PC3 were selected to analyze the variations of the mandibular symphyseal shape. The SEM was constructed using the skeletal variables, PCs, and latent variables. The SEM showed that the vertical latent variable exerted the most influence on the mandibular symphyseal shape. Conclusions: The relationship between the skeletal pattern and the mandibular symphysis was analyzed using a SEM, which showed that the vertical facial skeletal pattern had the highest effect on the shape of the mandibular symphysis.

• Journal of Korea Trade
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• 제27권3호
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• pp.161-178
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• 2023

Purpose - purpose of this paper is to analyze the effects of the investment facilitation levels of 11 RCEP countries (excluding Myanmar, Brunei, and Laos due to lack of data) on China's outward foreign direct investments(OFDI) using balanced panel data from 2010 to 2019. Design/methodology - First, four investment facilitation measurement indicators (regulatory environment, infrastructure, financial market, ease of doing business) were selected,investment facilitation scores of the 11 countries were obtained using the principal component analysis, an investment gravity model was established with nine explanatory variables (investment facilitation level, market size, population, geographic distance, degree of opening, tax level, natural resources, whether the country is an APEC member or not, and whether a valid bilateral investment treaty with China has been concluded) were used to establish an investment gravity model, and regression analyses were conducted with OLS and system GMM. Findings - The results of the regression analyses showed that investment facilitation levels had the greatest effect on China's OFDI, all four first-level indicators had positive effects on China's OFDI, and among them, the institutional environment had the greatest effect. In addition, it was shown that explanatory variables such as market size, population, geographical distance, degree of openness, natural resources, and whether or not a valid bilateral investment treaty has been concluded would have positive effects on China's OFDI, while tax levels and APEC membership would impede China's OFDI to some extent. Originality/value - Since the Regional Comprehensive Economic Partnership (RCEPT) came into effect not long ago, there are not so many studies on the effects of investment facilitation levels of RCEP member states on China's OFDI, and the investment facilitation measurement index constructed in this paper is relatively systematic and scientific because it includes all the contents of investment facilitation related to the life cycle of company's foreign direct investments.