• Journal of Digital Convergence
• /
• v.13 no.9
• /
• pp.57-75
• /
• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• Journal of Service Research and Studies
• /
• v.6 no.3
• /
• pp.29-40
• /
• 2016

Since the late 20th century, there has been much effort to improve the market value of media contents which are commercialized in a digital format, by fusing digital data of video, audio, numerals, characters with IT technology together. Then by what criteria and methodologies could the market value for the drama "Sons of the Sun" or the animated film 'Frozen', often referred to in the meida, be estimated? In the circumstances there has been little or no research on the valuation framework of media contents and the status of their valuation system development to date, we propose a practical valuation models for various purposes such as contents trading, review of investment adequacy, etc., by formalizing and presenting a contents valuation framework for the four types of media of movies, online games, and broadcasting commercials, and animations. Therefore, we develope computational methods of cash flows which includes production cost by media content types, provide reference databases associated with key variables of valuation (economic life cycle, discount rates, contents contribution and royalty rates), and finally propose the valuation framework of media contents based on both income approach and relief-from-royalty method which has been applied to valuation of intangible assets so far.

• Journal of Digital Convergence
• /
• v.17 no.3
• /
• pp.79-92
• /
• 2019

This study analyzes the effects of freight transportation income, capital, asset, non-operating expenses, and debt ratio on the debts of inner port freight transportation businesses through the GLS of panel regression analysis and the estimation of fixed effects model. The factors and hypotheses were established through a theoretical background review, and the financial statement and profit and loss data of inner port freight transportation businesses for 10 years from 2006 to 2015 were analyzed. The results showed that assets had positive effects on debts, and negative effects on capital, non-operating expenses, and debt ratio, but no effect on freight transportation income. This result empirically demonstrates the tendency of inner port freight transportation businesses to secure assets by increasing debts, creation of debt reduction leverage effect using non-operating expenses such as interest expenses through bank borrowing, and the adoption of management characteristics and financial operation method to lower the debt ratio by reducing capital more than debts. In future studies, it is necessary to analyze coastal port freight transportation business by industry (oil tankers, cargo ships, and barge ships), and regions such as East, West and South sea.

• Journal of Digital Convergence
• /
• v.12 no.2
• /
• pp.1-10
• /
• 2014

Recently, the value and the status of the digital archives that are built individually in the crossroads of oblivion and memory are due to big data has attracted attention globally is confusing. Video data that contains the cultural memory of the digital archive, such as culture, art, life, society, and social conditions of the time, it is a cultural heritage of national common expressed. Also, it remains a trace of history from the various media just like magazines, books, painting, photography, and film. Digital archive system is one of the best research results of media convergence and it has also a good opportunity to take full advantage of the new opportunities and cultural assets. The collection of infinite information of big data in perspective transient that exist at the same time compatibility of big data, it is trying to dismantle the cultural memory of us. It was asserted that must meet the criteria which can correspond to via the new digital era, will be applied to preserve the traditional media. The current image archive is necessary to accommodate proper two different directions.

• Journal of Digital Convergence
• /
• v.11 no.2
• /
• pp.43-50
• /
• 2013

Recently, Cyber threats that is doing intelligence and sophistication from the organization's information assets to secure order technical disciplines, as well as managerial and environmental sectors, such as mind-response system is must established. In this paper, possible to analyze the case for the theory in network security, such as the logical network and physical network separation suitable for the corporate environment and constantly respond and manage the Information Security Management Model A secure network design is proposed. In particular, the proposed model improvements derived from the existing network, network improvements have been made in order to design improved ability to respond to real-time security and central manageability, security threats, pre-emptive detection and proactive coping, critical equipment in the event of a dual hwalreu through applied features such as high-availability, high-performance, high-reliability, ensuring separation of individual network security policy integrated management of individual network, network security directional.

• Journal of Digital Convergence
• /
• v.14 no.5
• /
• pp.391-402
• /
• 2016

The purpose of this research, paying attention on the exaggerated advertisements on online sport media, was to investigate the illegality of the article typed advertisement of online sport media. The results of this research were as follows; First, the article typed advertisements are the assets of the media company as other articles or advertisements. Second, the persons of capacity to act are defined with sport online media, advertiser and customers. Third, the exaggerated advertisements of the sport online media and advertiser are regulated by Korean legal system. Fourth, when victims occurred, the rights of claim for damages could be activated based on the article 750 of the Korean Civil Law. Fifth, the liability for damages may be imposed by Korean Civil Law to the sport online media restrictively.

• Journal of Digital Convergence
• /
• v.14 no.5
• /
• pp.177-183
• /
• 2016

The purpose of this study is to analyze the affecting factors and debt characteristics with household debt. The method of analysis was used SPSS 22.0. The main results were as follows. First, psychological debt burden group were found to be lower academic background, more household members, job in agriculture, forestry and fisheries and women among demographic characteristics. This suggests the need for the governments who are interested in the risk from household debt. Second, psychological debt burden group showed higher level of debt and average monthly debt repayments. This study implies that it is necessary to do financial education and consulting. Third, psychological debt burden group seemed that the households with more the average monthly interest payments and repayments on income, the more total liabilities compared to total assets. As the ages get higher, it was gradually increased. It suggests that the development of psychological counseling program for debtor with household debt. Other factors(property prices or the financial environments) will be dealt with in the subsequent studies.

• Journal of Digital Convergence
• /
• v.10 no.3
• /
• pp.23-37
• /
• 2012

Illegal game players' hacking and propagation of malignant code in online game exposes privacy of online game customers. So, online game companies have to support the standardized systems and operations of customers' privacies. Since online game companies implement authentication of information protection, which focuses on assets or physical, systemic security, they need a more professional system that is related to protection of individual privacy. We analyzed the individual information protection system, which includes ISO27001, ISMS of KISA, GMITS, ePrivacy, online game privacy protection guide, and BS10012. Using the suggested systems, we proposed the systemic tools that measure the level of individual information protection, which includes process and check items of each phase.

• The Journal of the Korea Contents Association
• /
• v.7 no.4
• /
• pp.123-132
• /
• 2007

This study explored the characteristics of media contents in the past, present and future. Also, it investigated the problems in terms of production of contents and circulation in order to find an effective way of providing contents that can keep pace with ubiquitous environment as well as one source multi use in various platforms and channels. In conclusion, it is viewed easy to expect that content would be the most valuable assets in ubiquitous media environments and the importance of contents will be more growing. Rather than game and enjoyment-related contents, more informative and cultural programs will be more valuable so policy-makers as well as industry need to more cultivate this area. In addition, this study presented the method for copyright protection and suggested that governmental policy fostering independent production should also be followed.

• Journal of Digital Convergence
• /
• v.18 no.11
• /
• pp.247-257
• /
• 2020

The Purpose of this study is to present effective Anti-Drone systems to protect national important facilities against drones that are illegally used by crime groups and terrorists with malicious intents. In order to accomplish the purpose of the study, technical and policy reports regarding Anti-Drone systems, open documents from manufacturers and various research papers are reviewed, and in-depth interviews with experts were conducted. Studies have shown that it is effective to overlay and mix different detection systems so that they can improve detection rates by supplementing each other's advantages and disadvantages, and that the means of incapacitation need to acquire flexibility by using both soft-kill and hard-kill methods in accordance with operational environment for the effective usage. In other words, the establishment of an illegal drone pre-management system, mixed and overlapping detection assets, determining appropriate countermeasures, and multiple distribution of means of incapacitation. The establishment of a protection system for important national facilities through the operation of overlapping and complex anti-drone systems is the most urgent task.