• Title/Summary/Keyword: Convergence Business

Search Result 3,334, Processing Time 0.028 seconds

Impact of Periodic Auditor Designation on Audit Quality: Focusing on the Quality of Accruals in the DD Model (주기적 감사인 지정이 감사품질에 미치는 영향: DD모형의 발생액의 질을 중심으로)

  • Tae-Hyoung Mun
    • Journal of Industrial Convergence
    • /
    • v.21 no.4
    • /
    • pp.65-72
    • /
    • 2023
  • This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.

An Empirical Study on Bankruptcy Factors of Small and Medium-sized Venture Companies using Non-financial Information: Focusing on KCGF's Guarantee-linked Investment Companies (비재무정보를 이용한 중소벤처기업의 부실요인에 관한 실증연구: 신용보증기금의 보증연계투자기업을 중심으로)

  • Jae-Joon Jang;Cheol-Gyu Lee
    • Journal of Industrial Convergence
    • /
    • v.21 no.6
    • /
    • pp.1-11
    • /
    • 2023
  • The purpose of this study is to verify the factors affecting corporate bankruptcy by using non-financial information of companies invested by credit guarantee institutions. In this study, 594 companies (525 normal companies, 69 insolvent companies) invested in by the Korea Credit Guarantee Fund from March 2014 to the end of December 2022 were selected as samples. Non-financial information of companies was divided into founder characteristics information, company characteristics information, and corporate investment information, and cross-analysis and logistic regression analysis were conducted. As a result of the cross-analysis, personal credit rating, industry, and joint investment were selected as significant variables, and logistic regression analysis was conducted for those variables, and two variables, personal credit rating and joint investment, were selected as important factors for bankruptcy. In business management, the founder's personal credit and the importance of joint investment in investment support were found out. It will help to minimize bankruptcy if institutions that support investment in SMEs reflect these results in their screening and systematically build cooperative relationships with private investment institutions. It is hoped that this study will provide an opportunity to pay more attention to the factors that affect the bankruptcy of companies that receive direct investment from public institutions.

(A) Study on the Priority Selection for business development of the Defense Education and Training System Based on Virtual Reality (가상현실 기반 국방 교육훈련체계 사업화 우선순위 선정에 관한 연구)

  • Lee, Se-Ho;Han, Seung-Jo
    • Journal of Digital Convergence
    • /
    • v.20 no.3
    • /
    • pp.201-209
    • /
    • 2022
  • In order for the military to review the introduction of virtual reality technology into various education and training systems and fully utilize it, it is important to reflect the characteristics of the technology and education system and to accurately identify and selectively apply the characteristics of commercialization. In this study, the evaluation criteria were selected through the Analitic Hierarchy Process (AHP) method for factors to be considered when commercializing a virtual reality-based education and training system, and the priorities of the projects were determined. Based on previous studies, an initial AHP model was constructed and the relative importance of six factors, including reality, was analyzed as the level 1 evaluation criteria. Next, for Level 2, each evaluation criterion was evaluated to confirm the importance of each of the 11 tasks in the six evaluation criteria, and priorities were selected for each task. As a result of the analysis, level 1 showed that reality and ripple had higher importance than other factors. As a result of evaluating the final relative importance, the priority was shown in the order of ① flight training, ② disaster training, ③ shooting Training, and ④ driving a vehicle. Based on the relative priorities determined in Levels 1 and 2 of the model presented in this study, the importance of each project necessary for final decision-making of the research priorities for the defense virtual reality project was presented. It is expected that this study can be used as a reference material for prioritizing the commercialization of education and training systems in the defense sector.

A Study on Sustainable Service Improvement - Case of Seoul National University Hospital, Korea - (지속적인 서비스 개선을 위한 연구 - 서울대학교병원 사례를 중심으로 -)

  • Sung, Hyun Jin;Kim, Young Se
    • Korea Science and Art Forum
    • /
    • v.19
    • /
    • pp.417-424
    • /
    • 2015
  • The healthcare service industry has become one of the business industries in South Korea where service design is most actively being researched on and applied. In accordance with the recent upsurge of the interest in health, healthcare service is expanding its area including disease prevention, patient management, and rehabilitation treatment as well as cure and nursing care. The health manpower is the supplier, and their professional knowledge and ability and the patients' trust in medical technology are the most important factors for their customers. In addition, service design has come into the spotlight given that the medical institute system, health manpower attitude, and information delivery system and touch point are considered important factors contributing to customer satisfaction. It is very hard to satisfy customers only through professionalism, the environment, and product improvement because healthcare service deals with much more sensitive and emotional customers compared to other service industries. This means that a change in the service mind-set and the attitude of the health manpower as emotional labourers have practical effects. Therefore, the fundamental solution is to establish a system that provides related education with manpower and that settles various problems by itself. This paper introduces several solutions, such as education for health manpower and a service design system applied to a national-university-affiliated hospital in South Korea, and takes a close look at its effects.

H2O2 Generating Ability and Multi-Drug Resistance of Lactic Acid Bacteria Required for Long-Term Inpatient Treatment with Antibiotic Resistance

  • Yuk, Young Sam
    • International journal of advanced smart convergence
    • /
    • v.11 no.4
    • /
    • pp.227-239
    • /
    • 2022
  • Purpose: In our study, in order to find lactic acid bacteria (LAB) with multi-drug resistance to antibiotics, we isolated 140 strains from 15 types of kimchi commercially available in Korea and 20 types of Kimchi made at home from January to December in 2016, and investigated their H2O2 generating ability and multi-drug resistance to antibiotics. Methods: In order to observe the H2O2 generation ability of LAB, we performed the experiment with methods such as Rabe, Hillier, and Kang. To test the antibacterial susceptibility of LAB, we used the disc agar diffusion method using MRS agar (Difco, USA) according to the CLSI and WHO test methods. There are 18 types of antibiotic discs used. Results: Out of the total numbers of 140 strains, 6 strains of Ent. Faecium, 25 strains of L. plantarum, 1 strain of L. rhamnosus, 3 strains of L. sakei, 1 strain of L. acidophilus, 1 strains St. thermophilus, and 7 of unidentified strains generated H2O2. The antibiotic susceptibility of Ent. Faecium indicated SXT, OX, NA, and E; and the antibiotic susceptibility of L. plantarum indicated NA; and the antibiotic susceptibility of St. thermophilus indicated NA, CC, RA, CTT, CM, and P ; and the antibiotic susceptibility of L. rhamnosus indicated SXT, VA, NA and CTT; and the antibiotic susceptibility of 6 strains of L. sakei indicated SXT, OX, NOR, NA, CTT and CIP, all indicating antibiotic resistance. In the case of multi-drug resistance to antibiotics for 53 strains of L. antarum, 8-drug resistance was the most common with 25 strains, followed by 7-drug-resistant strains with 18 strains, 9-drug-resistant strains with 4 strains, 6-drug-resistant strains with 3 strains, 5-drug-resistant strains with 2 strains, and 17-drug-resistant strains with 1 strain. In the case of multi-drug resistance to antibiotics for Ent. Faecium 27 strains, 9-drug resistance was most commonly identified as 9 strains, 8-drug resistance was identified as 6 strains, 7- and 11 drug resistances were identified as 4 strains each, and 4- and 6-drug resistances were identified as 1 strain each. Conclusion: Ent. Faecium, L. plantarum, L. rhamnosus, L. sakei, and St. thermophilus, shown to have anantibacterial activity in previous studies on LAB and shown to have and H2O2 generating ability, antibiotic resistance and multi-drug resistance in this study, are expected to be able to play an excellent role for long-term inpatients to use as an alternative to antibiotics and to cope with emerging antibiotic resistance.

The impact of influencer characteristics on consumer behavior through coexistence of buyers (인플루언서의 특성이 구매자의 공존성을 통해 소비자 행동에 미치는 영향)

  • Kim Do-Eui;Ku Yeong-Ae;Lee Sin-Bok
    • The Journal of the Convergence on Culture Technology
    • /
    • v.9 no.3
    • /
    • pp.193-204
    • /
    • 2023
  • In recent years, the concept of influencer marketing has experienced rapid growth in both academia and industry, leading to its emergence as a crucial consideration in the marketing strategies of many businesses. Despite the significance and expansion of the influencer market, however, research on the topic has not kept pace with its growth. Thus, this study seeks to address this gap by empirically analyzing the impact of influencer characteristics on consumer behavior through the coexistence of buyers and providing an empirical contribution to expand the relevant literature. To accomplish this, a survey was conducted with a sample of 400 individuals who had purchased a product through an influencer, and 384 responses were ultimately utilized in the analysis. The results revealed that the attractiveness and empathy of influencers had a positive impact on satisfaction among coexisting buyers, while also having a negative impact on dissatisfaction. In contrast, expertise had no impact on satisfaction, but a positive impact on dissatisfaction. Moreover, satisfaction was found to have a positive impact on brand image and recommendation intention, whereas dissatisfaction had a negative impact on both. Overall, this study adds to the growing body of literature on influencer marketing by providing empirical evidence of the impact of influencer characteristics on consumer behavior, specifically through the lens of coexistence with buyers. These findings hold important implications for businesses looking to develop effective influencer marketing strategies that can enhance their brand image and recommendation intention among consumers.

Study on Activating a Sustainable Carbon-neutral Community through Resident Participation based on the Evaluation of Changwon City's Carbon-neutral Village Project (창원시 탄소중립마을 사업평가를 통한 지속가능한 주민참여형 탄소중립마을 활성화 방안 연구)

  • Yu Mi Jang;Sung Jun Lee
    • The Journal of the Convergence on Culture Technology
    • /
    • v.9 no.3
    • /
    • pp.569-577
    • /
    • 2023
  • This study selected seven carbon-neutral villages, considering the characteristics of each region, including all five administrative districts of Changwon City, and proposed activation plans based on business evaluations through surveys of local residents and FGIs with leaders. The analysis showed that carbon-neutral education was the most important factor for activating carbon-neutral villages, with a response rate of 91.9% for 17 multiple-choice questions, followed by legal (ordinance) arrangements at 79.3% and village organization building at 74.1%. Based on this, the following activation plans through the participation of residents who are involved in the project of creating a carbon-neutral village in Changwon City were proposed. First, the characteristics of each carbon-neutral village model were classified into a resource circulation-based model, an environmental creation-based model, an environmental education and experience event-based model, and an energy efficiency-based model. Second, it is necessary to create and present carbon-neutral village growth stage guidelines for the growth of carbon-neutral villages. Third, manuals and teaching materials related to carbon neutrality, such as theories, issues, and practices, need to be produced and distributed for leaders and activists to easily apply and access for self-government operation of the village. Finally, if a carbon-neutral support center that is legally installable in Changwon City is established, it is expected that the lives of local residents will become more sustainable for carbon-neutral living in preparation for climate crises.

The Effect of Housing Affordability on Housing Prices Variation in Korea (주택구입능력이 주택가격 변동에 미치는 영향)

  • Heonyong Jung
    • The Journal of the Convergence on Culture Technology
    • /
    • v.9 no.2
    • /
    • pp.113-118
    • /
    • 2023
  • This study analyzed the effects of macroeconomic variables, including housing affordability, and bank loan-related variables on variation in housing prices using multiple regression models. As a result of the analysis, consumer price growth rate, the total currency growth rate, and the housing affordability growth rate had a significant positive effect on changes in housing prices. As a result of analyzing the period of rising and falling housing prices, consumer price growth rate and the total currency growth rate during the period of rising housing prices had a significant positive effect on housing prices. Unlike the period of rising housing prices, the growth rate of household loans was found to have a significant positive effect on changes in housing prices. On the other hand, unlike the period of rising housing prices, the growth rater of mortgage loans was found to have a significant negative effect on changes in housing prices. The growth rate of housing affordability index did not have a significant positive effect on changes in housing prices during a falling housing prices. The determinants of housing prices showed different patterns during the period of rising housing prices and falling housing prices.

Analysis for Circumstance of Maritime Transport in the Chinese northeastern three provinces towards Sustainable New Northern Policy

  • Junghwan Choi;Sangseop Lim
    • Journal of the Korea Society of Computer and Information
    • /
    • v.28 no.4
    • /
    • pp.121-131
    • /
    • 2023
  • The Chinese three northeastern three provinces - Heilongjiang, Liaoning, and Jilin - hold significant geographical, geopolitical, and commercial importance due to their location allowing for cross-border trade and transportation with North Korea. These provinces are crucial for establishing a complex Eurasian logistics network in line with South Korea's new northern policy. The Chinese three northeastern three provinces, as this region is known, boasts excellent maritime transportation links between South Korea, China, and North Korea, making it an logistics hub for transporting goods to Eurasia and Europe through multimodal transport. This study highlights the importance of securing a logistics hub area by fostering cooperation and friendly relations with China's three northeastern three provinces, which are crucial to the success of the New Northern Policy. In particular, the study aims to analyze current status of trade with these region and freight volume transported by ships and recommend political advice for securing logistics hub and revitalizing maritime transport. As the policy suggestion, this study is to establish a logistics hub by implementing joint port operations, constructing port infrastructure jointly, and operating shipping companies together. Additionally, we propose ways to revitalize the maritime passenger transport business between Korea and China, which involves expanding cultural exchanges and developing content.

Wireless Earphone Consumers Using LDA Topic Modeling Comparative Analysis of Purchase Intention and Satisfaction: Focused on Samsung and Apple wireless earphone reviews in Coupang (LDA 토픽 모델링을 활용한 무선이어폰 소비자 구매 의도 및 만족도 비교 분석: 쿠팡에서의 삼성과 애플 무선이어폰 리뷰를 중심으로)

  • Tuul Yondon;Tae-Gu Kang
    • Journal of Industrial Convergence
    • /
    • v.21 no.8
    • /
    • pp.23-33
    • /
    • 2023
  • Consumer review analysis is important for product development, customer satisfaction, competitive advantage, and effective marketing. Increased use of wireless earphones is expected to reach $45.7 billion by 2026 with growth in lifestyle. Therefore, in consideration of the growth and importance of the market, consumer reviews of wireless earphones from Apple and Samsung were analyzed. In this study, 11,320 wireless earphone reviews from Apple and Samsung sold on Coupang were collected to analyze consumers' purchase intentions and analyze consumer satisfaction through analysis of the frequency, sensitivity, and LDA topic model of text mining. As a result of topic modeling, 16 topics were derived and classified into sound quality, connection, shopping mall service, purchase intention, battery, delivery, and price. As a result of brand comparison, Samsung purchased a lot for gift purposes, had a high positive sentiment for price, and Apple had a high positive sentiment for battery, sound quality, connection, service, and delivery. The results of this study can be used as data for related industries as a result of research that can obtain improvements and insights on customer satisfaction, quality and market trends, including manufacturing, retail, marketers, and consumers.