• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Journal of Digital Convergence
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• v.15 no.7
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• pp.159-167
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• 2017

According to the statistics of the National Industrial Security Center under the National Intelligence Service, 209 national technologies have been leaked abroad in the past 5 years. Small and medium-sized enterprises and leakage by insiders accounted for 73% and 80% of them, respectively. This suggests that all the capabilities for preventing leakage of industrial technology should be focused on small and medium-sized enterprises and leakage by insiders. Related studies have been actively conducted on legal consideration of industrial technology leakage crimes, improvement of industrial security policies, and industrial security measures for preventing leakage of industrial technology, but adequate empirical studies have not been carried out on factors of leakage of industrial technology. In particular, there have been few studies on the effect of the experience of industrial technology leakage and enterprise scale(large enterprise, small and medium-sized enterprise) on achieving results in leakage prevention. Therefore, this study extracted factors affecting performance to prevent industrial technology leakage by analyzing previous related papers and to empirically analyze relationships with performance by applying the TAM model after classifying variables into the TOE framework by characterizing these properties.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.2
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• pp.25-40
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• 2019

Many companies are executing big data analysis and utilization projects to legitimize the development of new business areas or conversion of management or technical strategies. In Korea and abroad, however, such projects are failing because they are not completed within specified deadlines, which is not unrelated to the current situation in which the knowledge base for big data project risk management from an engineering perspective is grossly lacking. As such, the current study analyzes the risk factors of big data implementation and utilization projects, in addition to finding risk factors that are highly important. To achieve this end, the study extracts project risk factors via literature review, after which they are grouped using affinity methodology and sifted through expert surveys. The deduced risk factors are structuralize using factor analysis to develop a table that categorizes various types of big data project risk factors. The current study is significant that in it provides a basis for developing basic control indicators related to risk identification, risk assessment, and risk analysis. The findings from the study contribute greatly to the success of big data projects, by providing theoretical basis regarding efficient big data project risk management.

• The Journal of the Convergence on Culture Technology
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• v.8 no.2
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• pp.47-52
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• 2022

The purpose of this study is to identify the risk level of Chinese commercial banks' loan assets and to analyze what factors affect the stability of Chinese commercial banks. In addition, Chinese commercial banks are classified based on the asset size of 200 billion yuan, and the difference in stability according to size is investigated. The analysis results are as follows. First, it was estimated that as the proportion of household and corporate loans of commercial banks in China increased, the stability of banks decreased. Although the Chinese financial authorities are currently restricting the conservative management of loan assets, it will be necessary to preemptively manage risk on loan assets by setting an appropriate standard for loan-to-deposit ratio in the future. Second, as a result of analyzing the stability of large banks based on 200 billion yuan of bank assets, it was estimated that the stability of large banks was lower. As large banks are likely to conduct aggressive loan asset management, continuous management of non-performing assets is required in the future. This study will serve as a measure for improving the stability of commercial banks in China by estimating the effect of loan asset management of Chinese commercial banks on financial stability. In particular, by examining the stability of large banks, a strategy for sustainable development of the financial industry is required by diagnosing the weaknesses of large banks.

• The Journal of the Convergence on Culture Technology
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• v.9 no.1
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• pp.89-94
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• 2023

Recently, credit risk in the Chinese corporate bond market has increased significantly, and there is a possibility that banks that have invested in corporate bonds may become insolvent. The purpose of this study is to empirically analyze the effect of Chinese commercial banks' investment in securities on financial performance. The analysis results are as follows. First, it is estimated that as the share of securities investment by Chinese commercial banks increases, the bank's profitability decreases. It was found that investment in securities did not have a positive impact on profitability due to the increase in credit risk in the corporate bond market and the increase in marginal companies. Second, it is estimated that as the proportion of securities investment by Chinese commercial banks increases, the bank's soundness deteriorates. As credit risk in China's capital market is increasing, continuous management of non-performing assets is required. Chinese commercial banks need portfolio management through securities investment in addition to loan assets to improve profitability. However, volatility should be managed by adjusting the scale of securities management to an appropriate level.

• Journal of Digital Convergence
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• v.12 no.9
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• pp.75-81
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• 2014

This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

• Journal of Digital Convergence
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• v.12 no.9
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• pp.93-99
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• 2014

This study aims to explore and analyze smartphone users' characteristics from the two perspectives (purchase vs. use characteristics) on the two operating systems (iOS and Android). The results of the study on purchase characteristics show that smartphones choice priority and the gender ratio are found to be significantly different between the two operating system users. However, the replacement cycle is not statistically different from iOS and Android users. The results of study on use characteristics show that the number of the applications and the registered SNS(social network service), the average monthly smartphone bill, and satisfaction are significantly different between iOS and Android users. However, the average Internet usage time is not different between the two operating system users. The findings provide useful implications for operating developers, smartphone manufacturers, and application developers.

• Journal of Digital Convergence
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• v.12 no.9
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• pp.1-7
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• 2014

Entrepreneurship and entrepreneurship courses, including my recent absence undergraduate entrepreneurship-friendly system is activated, the spread of technology startups to be scanning my college. However, the college is successful technology startups to take place in order to be solved many problems still exist. In this paper, we have a hard job and continuing high unemployment and social environment college students majoring in IT technology to enable the establishment of the control action for the establishment and analysis of influencing factors. In particular, IT college students majoring in technology startups will affect students' technical skills and characteristics of entrepreneurs and Entrepreneur's motive, entrepreneurship environment outside the extraction and evaluation items such as IT skills to analyze the impact of entrepreneurship. In analysis result, IT major career college students interested in entrepreneurship as an alternative to the higher technology, technical skills and characteristics of entrepreneurs and start-motivated alternative to independence and had an impact on employment. In addition, the university was founded in tech startups according to the environment of entrepreneurship education has a lot of outside influence.

• Journal of Digital Convergence
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• v.12 no.4
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• pp.75-84
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• 2014

MVNO(Mobile Virtual Network Operator) promotes service competition in mobile telecommunication market and provides various service and opportunities for consumers. This study attempts to identify MVNO Service users' motivational and dissatisfying factors in relation to their willingness for continued use of the service 새 activate MVNO service. Use motivation factors are found as customer service, user interface, easiness, economical efficiency, and dissatisfying factors are handset quality, customer service, social influence. Economic efficiency factor had an affirmative influence on the sustained use motivation of the service users. Among dissatisfying factors, users had a negative influence when they recognize that their neighboring people does not use MVNO service. Policy authorities concerned must excavate a new plan to improve distribution structure of handset and reduce wholesaling cost of the MVNO service. It is necessary for MVNO service provider to develop a new business model so that users can recognize MVNO service not as inferior service but as rational and attractive service.

• Journal of Digital Convergence
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• v.12 no.4
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• pp.485-493
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• 2014

The purpose of this study is to examine the statistical errors, which may occur in the process of applying statistics, by major stage of research, for greatly contributing to promoting research power through rightly utilizing statistics at the point of time that the application of statistics is increased in the research of clothing and textiles. As a result, it confirmed that there are many errors by each stage. First, it is a point that there was not any research that mentioned on the impact of analysis in the researches, which test the appearance of significance based on the collected data through experiment or survey. Second, the existence of mechanical description which is monotonous as well as not applying right analytical method in factor analysis. Also, even in case of cross tabulation, there was no hypothesis establishment.