• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• The Journal of the Convergence on Culture Technology
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• v.8 no.5
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• pp.577-582
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• 2022

Credit transactions are used as a means of price discrimination from competitors in order for suppliers to increase customer demand. In particular, in the case of a two-stage supply chain consisting of a supplier, a retailer, and a customer, the deferral of payment for goods allowed by the supplier is a means of reducing the inventory investment cost of the retailer. Retailers have the opportunity to discount the selling price while anticipating an increase in end-customer demand through the reduction of the inventory investment cost. In view of the fact that such trade credit is provided for the purpose of increasing demand as a means of discrimination from competitors, it may be more general that the credit transaction period is allowed flexibly according to the transaction volume. In particular, in the case of deteriorating products, the credit transaction period given according to the order volume is a factor that increases the order volume of the retailer, but product deterioration can be a limiting factor in the increase in the order volume. The deterioration rate actually plays an important role in determining the inventory policy of the retailer. Therefore, in this paper, the effect of such deterioration rate on the inventory policy of retailer is analyzed.

• Journal of Service Research and Studies
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• v.12 no.2
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• pp.80-93
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• 2022

This study is a study on a methodology that can extract various factors that affect purchase and use of products/services from the consumer's point of view through previous studies, and analyze the types and tendencies of consumers according to age and gender. To this end, we quantify factors in terms of general personal propensity, consumption influence, consumption decision, etc. to check the consistency of data, and based on these studies, we conduct research to suggest and prove data analysis methodologies of consumer types that are meaningful from the perspectives of startups and SMEs. did As a result, it was confirmed through cross-validation that there is a correlation between the three main factors assumed for data analysis from the consumer's point of view, the general tendency, the general consumption tendency, and the factors influencing the consumption decision. verified. This study presented a data analysis methodology and a framework for consumer data analysis from the consumer's point of view. In the current data analysis trend, where digital infrastructure develops exponentially and seeks ways to project individual preferences, this data analysis perspective can be a valid insight.

• The Journal of the Convergence on Culture Technology
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• v.9 no.1
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• pp.361-372
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• 2023

In this study, three luxury fashion start-up platforms, Balaan, Trenbe, and Must-it, were selected as research subjects. The purpose of this study is to compare and analyze the marketing mix strategies of each of the three online sites. The results of our study are as follows. First of all, the product strategies of the three luxury platform companies are characterized by the composition of products from high-end brands to SPA brands, and product composition such as kids, home living, Used goods and art in addition to women's and men's wear. In addition, the pricing strategies of luxury platforms show price differences depending on the luxury platform even for the same product. It is shown as a structure that directly determines margin. Therefore, in order to secure an edge in price competitiveness, each platform provided discount coupons and savings that are not available in offline stores such as department stores, providing opportunities to purchase luxury goods at a lower price than offline stores.Lastly, the sales promotion strategies of the three luxury platform companies was used include price discount promotions such as price discounts, discount coupons, and regular sales, and value-added sales such as membership registration/review points, events, product information, delivery services, social contribution activities, and SNS utilization.

• Journal of the Korea Society for Simulation
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• v.32 no.1
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• pp.1-11
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• 2023

Smart factory environments and digital twin environments are established, and today's factories accumulate vast amounts of production data and are managed in real time as visualized results suitable for user convenience. Production simulation techniques are in the spotlight as a way to prevent delays in delivery and predict factory volatility in situations where production schedule planning becomes difficult due to the diversification of production products. With the development of the digital twin environment, new packages are developed and functions of existing packages are updated, making it difficult for users to make decisions on which packages to use to develop simulations. Therefore, in this study, the concept of Discrete Event Simulation (DES) performed based on discrete events is defined, and the characteristics of various simulation packages were compared and analyzed. To this end, studies that solved real problems using discrete event simulation software for 10 years were analyzed, and three types of software used by the majority were identified. In addition, each package was classified by simulation technique, type of industry, subject of simulation, country of use, etc., and analysis results on the characteristics and usage of DES software were provided. The results of this study provide a basis for selection to companies and users who have difficulty in selecting discrete event simulation package in the future, and it is judged that they will be used as basic data.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.8 no.7
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• pp.475-484
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• 2018

The propulsion control device of an electric railway vehicle is a key main component corresponding to an engine of an automobile, and a device for controlling this is a device called a GDU (Gate Drive Unit). Also, when the frequency of failure of the propulsion control system was analyzed, the nonconformity ratio of GDU was the highest. GDU was not able to access core technologies due to the introduction of foreign products, and there were general problems with overall maintenance activities due to discontinuation of GDU of the manufacturer. The GDU has reached the end of its life with 23 to 14 years of long-term use.In order to solve these problems, this study was designed to identify the proper life span by analyzing compatible GDU's acquisition and failure, and to improve the existing system of maintenance focusing on health inspection. Maintenance of the components with a short life span compared to the entire service life is essential. Most foreign parts introduced at the beginning of the construction are not replaced due to technical problems or long-term operation. However, due to the characteristics of railway vehicles with a long life span of more than 25 years, it is necessary to maintain them for a long period of time. The study should be more concrete and empirical. The replacement type GDU of capacitors was able to easily measure the life of the capacitance by removing the capacitor modules, measure the life span of each unit test, and accurately perform preventive maintenance of the capacitor.

• Composites Research
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• v.36 no.3
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• pp.186-192
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• 2023

Recently, in the field of railway vehicles, interest in the use of composite materials for weight reduction and transportation efficiency is increasing. Accordingly, research and commercialization development to apply composite materials to various vehicle parts are being actively conducted, and evaluation is conducted centering on post-measurement such as mechanical performance evaluation of finished products to verify quality when composite materials are applied. However, the analysis of heat and stress generated during the molding process of composite materials, which are factors that greatly affect manufacturing quality, is insufficient. Therefore, in this study, in order to verify the molding quality of composite parts for railway vehicles, the molding quality analysis was conducted for the two types of composite interior panels (laminate panel and sandwich panel) that are most actively used. To this end, temperature and strain changes were monitored during the molding process by using an FBG fiber optic sensor, which is easy to apply to the inside of the composite, and the residual strain value generated after molding was completed was measured. As a result, it was confirmed that overheating and excessive residual stress did not occur, thereby verifying the excellent molding quality of the composite interior panel for railway vehicles.

• Asia Marketing Journal
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• v.8 no.2
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• pp.1-26
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• 2006

In the growing field of green marketing there are various psychological influences that can lead to green purchase behavior. An understanding of these influences can lead to greater green marketing effectiveness. The purpose of this paper is to analyze the effects of several value types, environmental attitudes, and preference for product attributes on green purchase behavior. To this end, a conceptual model has been proposed and tested for empirical verification with the use of a survey. Data collected from 266 Korean respondents are analyzed using path analysis. Results provide support for the proposed model, demonstrating positive links among universalism, environmental attitudes, preference for environmental attribute, and green buying behavior. It indicates that individuals with universalism as a preferred value type are high in their environmental attitudes and finally, tend to buy green products through their preference for environmental attribute. The mediating role of preference for price is not significant between environmental attitudes and green purchase behavior. The present findings, in addition, contribute the width of understanding of various proenvironmental behaviors by focusing on green purchase behavior and surveying with a Korean sample. The implications for the practices of green marketing are discussed.

• Journal of Practical Engineering Education
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• v.15 no.1
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• pp.23-29
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• 2023

For given the importance of elementary school students developing the ability to solve problems using artificial intelligence (AI), problem-solving abilities should be developed using AI along with education to develop problem-solving abilities. Such students need a form that allows them to understand the concepts and principles of AI and to be easily educated in a fun way to understand basic understanding of how AI works. To this end, this study planned an 8-hour AI convergence program and operated based on self-driving cars, demonstrating that it was effective in improving elementary school students' problem-solving abilities, creativity, and AI understanding. As a result of operating the camp, students' understanding of AI was 3.56 (standard deviation 0.85), 4.00 (standard deviation 0.71), and t-value was -5.412 (p<0.001), indicating statistically improved understanding of AI, and high satisfaction and interest of students. In the future, it will be necessary to develop an educational program that allows elementary school students to devise their own ideas and create products to which AI models can be applied.

• Journal of Venture Innovation
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• v.5 no.2
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• pp.85-99
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• 2022

Dryers becoming commercially available for experimental and industrial use are classified to general drying oven, hot-air dryer, vacuum dryer, freezing dryer, etc. and kinds of them are various from the function, size and volume, etc. But the moisture measurement is not applied although it is important factor for the quality control and the performance improvement of products, and then now is very passive because the weight is weighed arbitrarily after dry-end. Generally the method for measuring moisture is divided by a direct measurement method and a indirect measurement method, and the former such as the change of weight or volume on the front and rear of separation of moisture, etc. is mainly used. Relatively a indirect measurement is very limited to apply due to utilize measurement apparatuses using temperature conductivity and micro-wave etc. In this research, we easily designed the moisture measurement system using the open-source based Arduino, and monitored moisture fluctuations and weight profiles in the real-time without the effect of external environment. Concretely the temperature-humidity and load cell sensors were packaged into a drying oven and the various change values were measured, and their sensors capable to operate 60℃ and 80℃ were selected to suitable for the moisture sensitive materials and the food dry. And also the performance safety using the organic samples of banana, pear, sawdust could be secured because the changes of evaporation rate as the dry time and temperature, and the measurement values of load cell appeared stable response characteristics through repeated experiments. Hereafter we judge that the reliability can be improved increasingly through the expansion of temperature-humidity range and the comparative analysis with CFD(Computational Fluid Dynamics) program.