• Title/Summary/Keyword: Digital Transaction

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The Effect of New Revenue Recognition Standard on Telecom Firms' Financial Reporting : Focusing on Regulatory Accounting (새로운 수익인식기준이 통신사업자의 재무보고에 미치는 영향 : 규제회계를 중심으로)

  • Chon, Mi-Lim;Jung, Jin-Hyang;Lee, Tae-Hee
    • Journal of Digital Convergence
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    • v.17 no.11
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    • pp.163-170
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    • 2019
  • A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.

Generative AI Jeonse Fraud Prevention System (생성형 인공지능 전세 사기 방지 시스템)

  • Yeon-Jae Oh
    • The Journal of the Korea institute of electronic communication sciences
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    • v.19 no.1
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    • pp.173-180
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    • 2024
  • Along with its importance, the real estate market poses risks of various fraudulent activities. Recently, a surge in real estate-related scams, such as lease fraud, has caused great financial damage to many ordinary people. These problems are often caused by the complexity of real estate transactions and information imbalance. Therefore, there is an urgent need to secure reliability and improve transparency in the transaction process. In this paper, to solve this real estate fraud problem, we propose a chatbot system using digital technology and artificial intelligence, especially GPT (Generative Pre-Trained Transformer). This system serves to protect users from fraud by providing them with precautions and confirmations in the lease transaction process. In addition, GPT-based chatbots respond to questions from users in time, contributing to reducing uncertainty in the transaction process and increasing reliability.

A Longitudinal Study on the Effect of e-Commerce Technology Characteristics and Personal Value on Purchasing Behavior by Importance of Information Protection (전자상거래 기술특성과 개인가치가 정보보호 중요성에 의한 구매행동에 미치는 영향에 대한 종단적 연구)

  • Kim, Yeonjong;Park, Sanghyeok
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.13 no.1
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    • pp.159-171
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    • 2017
  • The purpose of this study is to investigate the effects of e - commerce technology characteristics and personal values on purchasing behavior by information security importance. The results of the empirical study that examined the university students in 2006 and 2016 are as follows. First, personal value is centered on personal values, such as self - esteem and self - esteem in 2006. In 2016, however, personal values such as self - fulfillment and personal relationship with others are important. Transactional ease and product service serve as the main value of the fun and pleasure of life, but the sense of accomplishment as the core value of information protection. Second, the technical characteristics of e-commerce are as follows. In terms of ease of transaction and product service, technology characteristics are simplified and directly effected over time. On the other hand, information protection works very closely with individual value, There was a strong tendency to enjoy benefits. Especially in 2006, if you want to enjoy transactional convenience through transaction information security or benefit from product service, it has been changed to recognize the importance of information security through payment in 2016.

Mining Frequent Service Patterns using Graph (그래프를 이용한 빈발 서비스 탐사)

  • Hwang, Jeong-Hee
    • Journal of Digital Contents Society
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    • v.19 no.3
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    • pp.471-477
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    • 2018
  • As time changes, users change their interest. In this paper, we propose a method to provide suitable service for users by dynamically weighting service interests in the context of age, timing, and seasonal changes in ubiquitous environment. Based on the service history data presented to users according to the age or season, we also offer useful services by continuously adding the most recent service rules to reflect the changing of service interest. To do this, a set of services is considered as a transaction and each service is considered as an item in a transaction. And also we represent the association of services in a graph and extract frequent service items that refer to the latest information services for users.

Extending Technology Acceptance Model with Social Influence on Korean College Students' Social Commerce Context (한국 대학생의 소셜 커머스 이용행태 연구: 사회적 영향력으로 확장한 기술수용모형을 중심으로)

  • Joo, Jihyuk
    • Journal of Digital Convergence
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    • v.13 no.3
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    • pp.107-115
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    • 2015
  • The social commerce is an innovative and emerging transaction. It is the result of combination with transaction and social media technology. This study analyzes Korean college students' social commerce behavior through extending technology acceptance model(TAM) with social influence(SI). We confirmed all proposed hypotheses are significant and supported by the given data through PLS path modeling method with SmartPLS. It indicates that SI is an important factor influencing intention to use, so SI should be consider for theorists to enhance explanation and prediction of TAM and for practitioners to earn higher performances as well. Finally, based on the findings, suggestions for future studies are discussed.

A Reform Measure of the Structure and Transaction Process for the Safety Improvement of a Credit Card (신용카드의 안전성 향상을 위한 구조 및 거래절차 개선방법)

  • Lee, Young Gyo;Ahn, Jeong Hee
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.7 no.3
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    • pp.63-74
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    • 2011
  • Credit cards are more convenient than cash of heavy. Therefore, credit cards are used widely in on_line (internet) and off_line in nowadays. To use credit cards on internet is commonly secure because client identification based security card and authentication certificate. However, to use in off_line as like shop, store, department, restaurant is unsecure because of irregular accident. As client identification is not used in off_line use of credit cards, the irregular use of counterfeit, stolen and lost card have been increasing in number recently. Therefore, client identification is urgently necessary for secure card using in off_line. And the method of client identification must be simple, don't take long time, convenient for client, card affiliate and card company. In this paper, we study a reform measure of the structure and transaction process for the safety improvement of a credit cards. And we propose several authentication method of short-and long-term for client identification. In the proposal, the client authentication method by OTP application of smart-phone is efficient nowadays.

Semantics Environment for U-health Service driven Naive Bayesian Filtering for Personalized Service Recommendation Method in Digital TV (디지털 TV에서 시멘틱 환경의 유헬스 서비스를 위한 나이브 베이지안 필터링 기반 개인화 서비스 추천 방법)

  • Kim, Jae-Kwon;Lee, Young-Ho;Kim, Jong-Hun;Park, Dong-Kyun;Kang, Un-Gu
    • Journal of the Korea Society of Computer and Information
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    • v.17 no.8
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    • pp.81-90
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    • 2012
  • For digital TV, the recommendation of u-health personalized service of semantic environment should be done after evaluating individual physical condition, illness and health condition. The existing recommendation method of u-health personalized service of semantic environment had low user satisfaction because its recommendation was dependent on ontology for analyzing significance. We propose the personalized service recommendation method based on Naive Bayesian Classifier for u-health service of semantic environment in digital TV. In accordance with the proposed method, the condition data is inferred by using ontology, and the transaction is saved. By applying naive bayesian classifier that uses preference information, the service is provided after inferring based on user preference information and transaction formed from ontology. The service inferred based on naive bayesian classifier shows higher precision and recall ratio of the contents recommendation rather than the existing method.

An Empirical Study on User Acceptance of Micro e-Payment Systems : System Features, Transaction Cost, and Provider (소액 전자결제시스템 수용의지에 관한 실증연구 : 시스템 특성, 거래비용과 제공업체를 중심으로)

  • Chung, Suk-Kyun;Ryoo, Chang-Wan;Ku, Tae-Yong
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.33 no.4
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    • pp.130-137
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    • 2010
  • This paper analyzes the main factors affecting user selection of a small-sum electronic payment system using survey data of 396 users. Several findings emerge. First, users consider three pillars and eight factors in adopting a new system : system features(stability, security, and flexibility), transaction cost(payment commission and settlement period), and financial capability of provider(stability of financial structure, risk management capability, and funding capability). Second, the stability of the financial structure of the system provider is the most important factor to user acceptance of a new e-payment system. Users tend to consider uncertainty risk more seriously than transaction cost. This reflects the reality that electronic payment system service industry has not fully fledged yet. Third, some moderating effects exist according to payment methods and business usages. As for payment methods, speedy settlement cycle for wired/wireless phone payment, system stability for credit card and account transfer payment, and security for advance payment means are crucial factors. As for business usages, the stability of financial structure for online game content, system stability for music and video content, proxy payment commission for e-learning content, flexibility of the payment system for digital adult content, and security for public services are decisive ones.

A Study on the Remedies in Digital Information Transaction - Focusing on the urn A Part 8 - (디지털정보거래에 있어 계약위반에 대한 구제에 관한 연구 - UCITA 제8장을 중심으로 -)

  • Han, Byoung-Wan;Seo, Min-Kyo
    • International Commerce and Information Review
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    • v.12 no.3
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    • pp.79-98
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    • 2010
  • The National Conference of Commissioners on Uniform State Laws promulgated the Uniform Computer Information Transactions Act (UCITA) in 1999. In 2000 and 2002, this Act was also Amended. UCITA provides a comprehensive set of rules for licensing computer information, whether computer software or other clearly identified forms of computer information. Computerized databases and computerized music are other examples of computer information that would be subject to UCITA. It would also govern access contracts to sites containing computer information, whether on or off the Internet. UCITA would not govern contracts, even though they may be licensing contracts, for the traditional distribution of movies, books, periodicals, newspapers, or the like. Part 8 of UCITA provides a remedy structure somewhat modeled on that of Article 2 but adapted in significant respects to the different context of a computer information transaction. For example, 808 of UCITA recognizes the focus in a license context for a licensor's remedy should properly be on recovery for benefit conferred or for lost profit, rather than on damage measurement by a substitute transaction, where the license is non-exclusive so additional transactions are permitted and there is very little cost in reproduction of the information and its redistribution. Section 816 of UCITA also contains very important limitations on the generally recognized common law right of self-help as applicable in the electronic context.

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Storing information of stroke rehabilitation patients using blockchain technology: a software study

  • Chang, Min Cheol
    • Journal of Yeungnam Medical Science
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    • v.39 no.2
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    • pp.98-107
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    • 2022
  • Background: Stroke patients usually experience damage to multiple functions and a long rehabilitation period. Hence, there is a large volume of patient clinical information. It thus takes a long time for clinicians to identify the patient's information and essential pieces of information may be overlooked. To solve this, we stored the essential clinical information of stroke patients in a blockchain and implemented the blockchain technology using the Java programming language. Methods: We created a mini blockchain to store the medical information of patients using the Java programming language. Results: After generating a unique pair of public/private keys for identity verification, a patient's identity is verified by applying the Elliptic Curve Digital Signature Algorithm based on the generated keys. When the identity verification is complete, new medical data are stored in the transaction list and the generated transaction is verified. When verification is completed normally, the block hash value is derived using the transaction value and the hash value of the previous block. The hash value of the previous block is then stored in the generated block to interconnect the blocks. Conclusion: We demonstrated that blockchain can be used to store and deliver the patient information of stroke patients. It may be difficult to directly implement the code that we developed in the medical field, but it can serve as a starting point for the creation of a blockchain system to be used in the field.