• 디지털융복합연구
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• 제14권4호
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• pp.139-147
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• 2016

본 연구는 디지털 컨버전스 사회에서 AI교육 특성변수들과 심리적 자본, 심리적 자본과 플로워의 관련성, AI 교육 특성변수와 플로워사이에 심리적 자본의 매개효과를 분석하는 것을 목적으로 한다. AI교육의 특성변수에는 정확성, 유용성, 사용 용이성이 있다. 실증분석은 수도권 대학 중 회계정보를 강의하는 3개 대학에 설문지를 배포하여 최종 282부를 분석에 사용하였다. 자료를 분석하기 위해서 SPSS 22.0을 이용하여 다중회귀분석과 매개변수에 대한 분석으로 계층적 회귀분석의 3단계 분석방법을 실시하였다. 연구결과는 다음과 같다. 첫째, AI교육 특성변수는 심리적 자본에 긍정적인 영향을 미치는 것으로 나타났다. AI교육 특성변수 중 정확성이 가장 중요한 영향을 미치는 변수라는 것이 발견되었다. 둘째, 심리적 자본은 플로워에 정(+)의 영향을 미치는 것으로 나타났다. 셋째, AI교육 특성변수와 플로워사이에 어떠한 관계가 있는지를 심리적 자본 매개효과를 통해 살펴보았다. 그 결과 심리적 자본은 AI 특성변수와 플로워사이에 주요한 매개 역할을 하는 것으로 나타났다. 본 연구의 시사점은 AI교육 특성변수와 플로워의 관계에서 심리적 자본이 매개역할을 하기 때문에 자기효능감, 복원력, 희망, 낙관주의와 같은 행동요인에 관심을 가져야 할 필요가 있다는 것이다.

• 아태비즈니스연구
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• 제14권3호
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• pp.187-204
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• 2023

Purpose - This study deals with the manager's overconfidence and stock price delay, and verified whether the stock price delay phenomenon changes as the overconfidence increases. Design/methodology/approach - Manager overconfidence means that managers have over confidence in their positions or abilities, and was measured according to Schrand and Zechman (2012). Stock price delay is a phenomenon in which information of company is not immediately reflected in the stock price, but is reflected over time, and was measured by the method suggested in a study by Hou and Moskowitz (2005). The analysis subjects used in this study are companies listed on the KOSPI market between 2011 and 2019, and the final sample is 5,509 company-years. Findings - As a result of the verification, it was shown that the stock price delay decreased as the manager's overconfidence increased, and this effect was amplified as the foreign shareholder's share ratio increased and the number of follow-up financial analysts increased. This means that as the manager's overconfidence increases, he actively provides high-quality information to the capital market. In addition, as a result of subdividing the manager's overconfidence into the investment and capital raising aspects, the capital raising aspect has a significant effect on reducing stock delays. This can be interpreted as the fact that managers with overconfident tendencies have a greater incentive to satisfy investors' information needs. Research implications or Originality - In previous studies, the characteristics of managers with strong overconfidence have both positive and negative aspects. The results of this study are significant in that they clearly demonstrated the positive aspect through the market variable of stock price delay, and it is expected to help capital market stakeholders understand the characteristics of managers with a strong propensity for overconfidence.

• 한국컴퓨터정보학회논문지
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• 제14권4호
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• pp.141-152
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• 2009

본 연구에서는 전사적 자원관리 시스템에서 제공되는 기능 중에서 기업회계 및 재무 부문의 전략적인 정보 제공의사결정을 지원하는 회계정보 시스템의 도입에 관련한 영향 요인과 경영 성과에 관하여 연구하였으며, 실증 분석 결과는 다음과 같다. 첫째, 조직구조 특성 요인 중 조직의 분권화 정도와 정보기술 특성요인 중 정보기술 기반구조는 재무 적/비 재무적 성과에 영향을 미치지 않았다. 둘째, 회계정보 특성은 부분적으로 재무적 성과에 영향을 미치지 않았으며, 셋째, 조직의 규모는 부분적으로 재무적 성과에 조절적인 역할을 하지 않는 것으로 나타났다. 넷째, 본 연구에서 사용한 일부 연구 변수들은 재무적 성과에는 중요한 영향요인으로 분석되지 않았으나, 비 재무적 성과에는 대부분 영향을 미치고 있어 향후 회계정보 시스템의 도입 시 전략적으로 고려해 볼 수 있는 도입 요인임을 알 수 있었다.

• 한국경영과학회지
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• 제38권4호
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• pp.79-94
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• 2013

In this paper, we examine factors of success in online P2P (peer-to-peer) lending auctions. This paper finds the following empirical results. First, loan applicants with a stable employment status are more likely to succeed in the auction than loan applicants with an unstable employment status. Second, loan applicants, who actively share personal information and interact with lenders through online message boards, are likely to succeed in the auction. Third, the purpose of a loan for debt repayment has a significant impact on the success of the auction. However, the purpose of a loan for essential living expenses such as housing, living, and medical expenses has an insignificant relationship with the success of the auction. Our results imply that the characteristics of loan applicants such as employment status and social interaction are the factors of success in online P2P lending auctions.

• 정보관리학회지
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• 제33권3호
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• pp.107-131
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• 2016

이 연구는 정보관리학회지의 초록의 현황에 대한 조사와 분석을 통해 초록의 특징을 진단하고자 한다. 이를 위해 학회지의 저자초록을 중심으로 초록의 구성요소, 초록의 유형 등을 분석하였다. 대상초록은 1984년부터 2015년까지 간행된 학회지 논문이다. 그 결과 수록논문은 1,168편, 지시적 초록은 96.6%, 통보적 초록은 3.4%, 국어와 영어 병기 초록은 99.5%였다. 연구방법에서 문헌사례 52.8%, 설문조사 21.1%, 실험이 26.1%였다. 문단과 문장에서 1문단이 92.1%, 2문단 이상이 7.9%, 5문장 이하가 79%, 6문장 이상이 21%, 1인칭 사용이 90.5%로 나타났다. 주제영역은 도서관/정보센터경영 19.4%, 정보서비스 17.3%, 정보공학 16.4%, 정보검색 15.1%, 계량정보 9.6% 등의 순으로 나타났다.

• 한국정보시스템학회지:정보시스템연구
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• 제10권1호
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• pp.323-352
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• 2001

Venture business plays a great role in creating national competitive power in every country. In particular, software venture business can mostly belong to manufacturing business, and takes the top seat of core industry as the basis of globalization, informatization and localization as well as the driving force of national competitive power. However, software venture business still has some risks in the whole area of business administration including the process of business starting. There are also problems to be solved in such areas as manager's ability, leadership, talent, level of technical development, marketing channel, recruiting of marketing specialists, financial plan and fund raising. In this respect, this study divides 102 software venture businesses into two; business in the stage of growth and matured business through the analysis of questionnaire and analyzes their present managerial conditions according to their characteristics after classifying them into four categories such as general management, technical development, marketing, finance and accounting. Therefore, this study attempts to provide the basic data useful for business activities of software venture business from now on. The results are as follows; First, it can be judged that software venture businesses make efforts for their technical development in their character, and that they make a great investment in research and development. Consequently, it can be believed that this kind of investment must be continued in the future. Second, it can be seen that they are not much interested in marketing and its manpower. In fact, software venture businesses develop products technically at the risk of their life, while marketing plays an important role in the continuity of business. Thus, it is necessary for them to invest in the supplement of manpower in marketing. Third, it is observed that they generally have some difficulties in raising money from outside. By the way, it. is believed that this problem will be solved by appealing to the persons interested such as investors and creditors, if evaluation system would be developed more exquisitely so that their accounting and technical value may be appraised.

• 아태비즈니스연구
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• 제10권4호
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• pp.77-86
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• 2019

The purpose of this study is to examine how the characteristics of family firms affect stock price crash risk. Prior studies argued that the opacity of information due to agency problem causes a plunge in stock prices. The governance characteristics of family firms can increase information opacity which leads to crash risk. Therefore, this study verifies whether family firms have a high possibility of stock price crash risk. We use a logistic regression model to test the relationship between family firms and stock price crash risk using listed firms listed on the Korean Stock Exchange during the fiscal years 2011 through 2017. The family firm is defined as the case where the controlling shareholder is the chief executive officer or the registered executive. If the controlling shareholder's share is less than 5%, it is not considered a family business. We found that family firms are more likely to experience a plunge in stock prices. This supports the hypothesis of this study that passive information disclosure behavior and information opacity of family firms increase stock price crash risk.

• 대한예방한의학회지
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• 제6권1호
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• pp.51-95
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• 2002

1. As a point at issue of occidental medicine examination, followings have been indicated, 1) Occidental medical examination is performed by mainly test and instrument and therefore, role of doctors could be excluded and it could be diagnosed only for target disease and 2) in Korea, it could not be conducted in public medical system and therefore improvement effect of public health promotion could not be made due to increase of total medical expenses and infirmity of post management. These points are substantial limit of paradigm resided in occidental medicine and also problem caused by unique characteristics of medical system of Korea. In Korea, result of occidental medical examination show increased health risk from aged thirties and major diagnosed diseases are circulatory disease or chronic disease such as hepatic, hyperlipemic, hypertensional disease and diabetes, etc. Accounting that those chronic disease make a role as major public health risk, it is difficult that medical examination by only occidental medicine make effect on public health promotion. 2. Characteristics of oriental medicine examination could be summarized as diagnosis (information acquisition based on the facts) and demonstration (speculation based on acquired information) and in addition, quadruple diagnosis, as a medical examination method, include test as well as basic examination. Accounting on oriental medical examination, principally it is performed by independent herbalist and therefore, herbalist could acquire systemic result during first medical examination. Based on the theory of inner-outer examination, oriental medical examination has a principle of universe theory, systemic analysis of quadruple diagnosis, demonstration & reasoning. In addition, root of oriental medical examination could be found in pre-disease theory, a principal theory of oriental medicine. Pre-disease service could prove the advantage of oriental medicine in medical examination activities and therefore, it is needed that content of oriental medical examination should be actualized in current medical system. 3. In this study, oriental medical examination program, comprised of pulse-diagnosis, contrast muscular taking and medical consultation of herbalist is progressed communally with occidental medical examination. As pre-examination, questionary was given of general characteristics, health promoting life style, physical constitution and subjective symptom of musculoskeletal system. In addition, post-examination notification was given to subjects about health promoting control, physical constitution regimen and management of musculoskeletal system. During this study program, verification was conducted for input of acquired information and difference of each information after analysis and in addition, performed was analysis of factor influencing health promoting life style and musculoskeletal subjective symptom and evaluation of relationship of physical constitution and health promoting life study. In addition, it was verified of difference between musculoskeletal subjective symptom and result of muscle contrast picture evaluation. 4. Evaluation of oriental medical examination model is divided into 2 categories of oriental medical examination-consultation and result evaluation -post management. Oriental medical examination-consultation demands establishment of examination system, standardization of examination and establishment of examination form and in addition, it should be admitted as enlarged examination assists systemic quadruple diagnosis of herbalist not a key of oriental medical examination. In addition, information acquisition for research purpose should be performed according to the systemic research plan based on the separation of questionary for examination purpose and research purpose. For evaluation of the result, it was concluded that needed are result evaluation meets oriental medical system and post-notification system, informing health management information, based on examination result. 5. Accounting on satisfaction for oriental medical examination model, affirmative reply was much higher (66%) than negative (8.64%). Satisfaction of each area was in order of consultation of herbalist, systemic muscle contrast taking, pulse examination, post-notification and questionary fill-up and dissatisfaction was in order of post-notification, questionary fill-up, consultation of herbalist, systemic muscle contrast taking and pulse measurement. Satisfaction for collaborative examination of occidental and oriental medicine was over 60% and over 75% hope oriental examination would be included in later medical examination program. Based on this result, collaborative examination including occidental and oriental medicine could increase satisfaction of subjects for medical examination program.

• 경영과정보연구
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• 제6권
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• pp.137-162
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• 2001

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

• 대한치과의료관리학회지
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• 제11권1호
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• pp.47-53
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• 2023

This study aims to analyze the research trends of the Journal of Korean Academy of Dental Administration and identify the characteristics of the journal. The research was based on 10 academic journals from 2013 to 2022 and related documents. The type of paper, research method, statistical analysis, topic classification, and research subject of 65 papers were extracted and categorized. As a result, the distribution of paper types was as follows: research articles accounted for 83.2%, review articles for 12.3%. In terms of research methods, questionnaire surveys were used in 46.2% of the papers, literature reviews in 23.1%, and national data analysis in 7.7%. Research topics included dental manpower at 20.0%, infection control at 7.7%, dental information at 6.2%, patient safety at 6.2%, and oral health care quality at 6.2%. 72.3% of the papers were quantitative studies, and the majority of research subjects were dental hygienists or dental hygiene students, accounting for 26.2% of the total. The Journal of Korean Academy of Dental Administration covers topics such as dental healthcare marketing, dental healthcare organization and management, dental healthcare information, dental healthcare policy, dental healthcare insurance, dental healthcare quality management, patient safety, medical disputes, and infection control. The authors are also contributed by a variety of dental personnel, including dentists, dental hygienists, and dental technicians.