• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• Journal of Information Technology Applications and Management
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• 제30권6호
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• pp.31-52
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• 2023

The government's various support policies have helped Korea's SMEs and startups to grow from the beginning to the end, from domestic companies to exporters. In particular, direct business support policies such as financial support, R&D projects, and export support have been effective in helping a large number of entrepreneurs and startup companies to establish themselves in the market and have achieved tangible results every year since the establishment of the Ministry of SMEs and Startups. As such, the government is making significant efforts to create and promote various types of support policies and to help companies utilize them in their business. However, this study aims to analyze the factors that affect the satisfaction of government policies and the achievement of managerial performance from the companies' perspective and to suggest the purpose of government support policies and the direction companies should take. Specifically, this study categorizes entrepreneurial self-efficacy into marketing, innovation, management, risk-taking, and financial management, using the relationship model of self-efficacy and collective efficacy to ultimately lead to practical results for SMEs and startups support policies. It uses perceived firm efficacy as a variable to reveal the influence relationship. In addition, the direct and mediating effects of entrepreneurial self-efficacy and policy satisfaction on managerial performance were analyzed to determine what SMEs and startups support policies should do. The results showed that, first, among the five components of entrepreneurial self-efficacy, innovation, and risk-taking efficacy positively affected perceived firm efficacy. Second, the specific components of entrepreneurial self-efficacy, marketing, and financial management efficacy positively influenced policy satisfaction. Third, we found that perceived firm efficacy positively influenced policy satisfaction and managerial performance, which are factors of SMEs and startups' policy performance. Specifically, perceived firm efficacy positively influenced policy satisfaction managerial performance. Fourth, we found that policy satisfaction positively influenced managerial performance.

• Management Science and Financial Engineering
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• 제7권2호
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• pp.73-90
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• 2001

This paper presents the reliability models for redundant systems composed of repairable components whose failure time and repair time distributions are phase-type. It is shown that the distribution of time to system failure is also phase-type. The dependency between components are considered and integrated into the model by the used of the rate adjustment factor. The phase-type representation is constructed for the system through algebraic operations on the parameters of components\` failure time and repair time distributions and the corresponding rate adjustment factors. Types of system structures considered are parallel, k-out-of-N system with load sharing scheme and standby system with operation priority.

• 한국지진공학회논문집
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• 제17권6호
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• pp.279-291
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• 2013

The seismic damage of non-structural components, such as communication facilities, causes direct economic losses as well as indirect losses which result from social chaos occurring with downtime of communication and financial management network systems. The current Korean seismic code, KBC2009, prescribes the design criteria and requirements of non-structural components based on their elastic response. However, it is difficult for KBC to reflect the dynamic characteristics of structures where non-structural components exist. In this study, both linear and nonlinear time history analyses of structures with various analysis parameters were carried out and floor acceleration spectra obtained from analyses were compared with both ground acceleration spectra used for input records of the analyses and the design floor acceleration spectrum proposed by National Radio Research Agency. Also, this study investigates to find out the influence of structural dynamic characteristics on the floor acceleration spectra. The analysis results show that the acceleration amplification is observed due to the resonance phenomenon and such amplification increases with the increase of building heights and with the decrease of structure's energy dissipation capacities.

• 한국전자거래학회지
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• 제19권3호
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• pp.1-21
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• 2014

개인정보는 금융거래의 성립조건이며 금융회사의 핵심자산이다. 그러나 정보사회의 부작용으로써 나타난 개인정보 침해사고는 중대한 사회적 위험이 되고 있으며, 이러한 위험은 개인과 회사의 실제적 피해로써 현실화되고 있다. 본 연구는 소비자의 손실 측면에서 개인정보 침해 사고로 인해 금융 분야에서 발생한 금전적, 정신적 손해 현황을 분석하고, 이러한 실제 손해를 최소화하기 위한 위험전가의 수단으로써 보험의 유용성을 제시하였다. 그리고 개인 정보 침해 사고 보상보험의 구성요소와 보험료의 산정원리를 검토하고 최종적으로 이러한 보험 제도를 활성화하기 위한 정책을 제안하였다. 위험관리의 한 방법으로써 보험은 소비자 보호와 회사의 재무적 건전성을 동시에 확보할 수 있는 유용한 수단이며, IT 리스크의 계량적 측정을 위한 기반을 제공할 수 있다.

• 정보처리학회논문지D
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• 제19D권1호
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• pp.95-104
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• 2012

본 연구의 목적은 금융IT 발전의 거시적 관점에서 방향성을 제안하고, 국내 금융IT 환경의 변화과정에 대한 경험적 모델을 바탕으로 향후 진행될 금융IT 시스템의 이론적 근거를 제시하는데 있다. 이를 위해 금융IT 발전과정 40년 동안 중요한 영향을 미쳤던 의미있는 패턴들을 도출 및 분석하고 코어뱅킹 모델의 라이프사이클을 역 추적하였다. 연구결과 첫째, 우리나라 금융IT 시스템의 라이프사이클은 10년으로 분석되었다. 둘째, 코어뱅킹 모델의 라이프사이클은 평균11년으로 분석되었으며 최장기 모델의 라이프사이클은 33년으로 분석되었다. 셋째, 장기 생존 코어뱅킹 모델들은 초기부터 철저한 객관적 분석과 벤치마킹을 통해 설계되고 발전시켜 왔다. 넷째, 금융IT 분야는 융합산업 분야로 성장시켜 나가야 하며, 이를 위해 코어뱅킹 모델연구의 체계화와 전문인력 양성이 필요하다. 본 연구는 그동안 명확하게 정리되지 않았던 코어뱅킹 모델의 분석을 통해 새로운 방향성을 제시하였다는데 의의가 있다. 전반부에는 코어뱅킹 모델의 역추적 의미와 금융IT 경영전략 차원의 핵심요소들을 중심으로 조사하였고, 후반부에는 이를 근거로 본격적인 코어뱅킹 모델의 라이프사이클을 분석하였다.

• 가정과삶의질연구
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• 제32권1호
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• pp.43-61
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• 2014

The purpose of this study is to examine the consumer competency of women in their 20-40s after consumer competency is classified into consumer knowledge, consumer attitude and consumer skill. Since these components can show differences based on the areas of consumption life, the areas of consumer competency are classified into financial management areas, trading areas and consumer citizenship areas. The differences in consumer competency based on marital status and the differences in variables affecting consumer competency by marital status are identified. The types of consumers are classified and characterized based on consumer competency and marital status. This sentence can immediately follow the previous one rather than start a new paragraph. The same goes for the other sentences below. First, the female consumer competency levels of the married group were generally higher than those of the single group. Second, consumer knowledge and consumer competency in financial management areas showed significant interaction effects between the marital status and employment status of demographic variables. Third, there were differences in factors affecting significant differences in consumer knowledge, consumer attitude, consumer skill and over all consumer competencies between the unmarried and married groups.

• 한국지역사회생활과학회지
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• 제21권1호
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• pp.53-69
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• 2010

The purpose of this study was to find how financial structures differ from the family life cycle. The data was drawn from the 2002 Korean Labor and Income Panel Study conducted by the Korea Labor Institute, and 1,957 households. The level of total income and subcategories of income were found to be significantly different from the family life cycle and showed tendencies to increase up to the period of child birth and then sharply dropped down during the retirement period. Household consumption expenditures in total and subcategories showed a U shape by family life cycle and were also found to be significantly different from the family life cycle. The consumption expenditure of dining out showed the highest level at the beginning of family establishment, whereas medical cost showed the highest level for later years. The level of total assets increased gradually from the family life cycle and a little decreased for the later years, and the level of real estate assets showed the highest ratio(90% over) out of total asset components of family life cycle.

• 유통과학연구
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• 제17권5호
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• pp.51-59
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• 2019

Purpose - Nowadays financial technology is crucial for each organization to facilitate business transactions and make them easier. This paper was conducted with the purpose of determining the effect of fintech including services e-payment, bills e-payment, ways of payment and bank accounts with e-government on facilitating e-government services in terms of availability, accessibility, efficiency and responsiveness. Research design, data, and methodology - The problem of this paper is summarized in the lack of studies in this subject. So, a survey was applied on 400 respondents in Egypt to investigate the impact of fintech on facilitating e-government services, in order to determine which fintech item can affect any of facilitating services dimensions. Results - The results revealed that bank accounts with e-government doesn't affect any of facilitating services dimension, while each of the remain items has an effect on some dimensions and does not has effect on others. Conclusions - Data analysis revealed that the most obstacles that face respondents resulted in the weakness of internet networks, lack of efficient employees in e-government portal and lack of system effectiveness. In general, it clears that fintech implementation affect the dimensions of facilitating e-government services, however not all fintech implementation components have the same effect on the dimensions.

• 응용통계연구
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• 제22권3호
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• pp.499-513
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• 2009

An economic signal in the real world usually reflects complex phenomena. One may have difficulty both extracting and interpreting information embedded in such a signal. A natural way to reduce complexity is to decompose the original signal into several simple components, and then analyze each component. Spectral analysis (Priestley, 1981) provides a tool to analyze such signals under the assumption that the time series is stationary. However when the signal is subject to non-stationary and nonlinear characteristics such as amplitude and frequency modulation along time scale, spectral analysis is not suitable. Huang et al. (1998b, 1999) proposed a data-adaptive decomposition method called empirical mode decomposition and then applied Hilbert spectral analysis to decomposed signals called intrinsic mode function. Huang et al. (1998b, 1999) named this two step procedure the Hilbert-Huang transform(HHT). Because of its robustness in the presence of nonlinearity and non-stationarity, HHT has been used in various fields. In this paper, we discuss the applications of the HHT and demonstrate its promising potential for non-stationary financial time series data provided through a Korean stock price index.