• Journal of Digital Convergence
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• v.19 no.12
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• pp.321-329
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• 2021

A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

• Journal of Internet of Things and Convergence
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• v.8 no.6
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• pp.93-97
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• 2022

The purpose of this study is to suggest implications for early childhood SW·AI education considering the characteristics of early childhood education through a survey on SW·AI education in kindergartens. For this study, data were collected from 194 kindergartens through convenience sampling. The data was analyzed using frequency distribution, and it was found that 44% of kindergartens are conducting SW·AI education. 22% are conducting SW·AI education in the form of regular curriculum, and 70% are conducting SW·AI education in the form of special activities after school. SW·AI education was found to be conducted mainly by external instructors (97%) in the classroom (80%). For SW·AI education, block coding-based programs developed by companies such as Naver and the Clova were used, and all of these programs used programs and teaching aids in a package format, including teaching aids and materials developed by companies. 56% answered that they are not currently conducting SW/AI education, and lack of awareness on SW·AI education and lack of human/environmental infrastructure were the main factors. In order to realize SW·AI education considering the characteristics of early childhood education based on this survey, First, SW·AI education programs should be developed to develop play-centered computational thinking skills. Second, systematic teacher education at the national level should be conducted. Finally, the establishment of a department dedicated to early childhood SW·AI consisting of early childhood education experts and SW·AI education experts and financial support at the national level should be provided.

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.361-370
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• 2022

This paper suggested a plan to increase the start-up survival rate by identifying independent variables that significantly affect start-up success through analysis of the founder's internal and external factors. As a result of this study, it was found that internal factors (financial ability, risk sensitivity) and external factors (start-up environment, start-up support policy) had a direct positive (+) effect on start-up success. Meanwhile, self-efficacy for business models partially mediated the relationship between factors(financing ability, risk sensitivity, start-up environment and start-up support policies) and start-up success. Self-efficacy for business models fully mediated the relationship between factors(start-up expertise and challenge spirit) and start-up success. Finally, trust in business models partially mediated the relationship between factors(start-up expertise, risk sensitivity, and start-up support policies) and start-up success. And the trust in business models fully mediated the factors(the spirit of challenge, start-up environment) and start-up success.

• Journal of Broadcast Engineering
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• v.27 no.3
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• pp.402-414
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• 2022

Due to the convergence of broadcasting and telecommunication and the evolution into the media industry, viewers are adapting to the reception of content through various platforms and personal media. Accordingly, public broadcasting is seeking to change into public media that redefines public responsibility and establishes a role for a sustainable society. In particular, proving its value in the form of differentiated public services in an environment where public content is also provided by commercial services is necessary for members of society to prove the legitimacy of financial resources and services. In this paper, as the digital broadcasting era in the 2010s and the media industry was reorganized in 2020, changes in public services corresponding to the public responsibilities required of public broadcasters were analyzed through global public broadcasting cases. In particular, since the technical preparation of broadcasters and viewers is essential in the media environment, the technical direction of public services was mainly analyzed. The derived direction is a common direction applicable to all public broadcasters, including Korea. It is expected that the public responsibility and direction of technological development suggested in this paper will clarify the role of public media and help become differentiated services that contribute to life.

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.397-404
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• 2021

The web-based crowdfunding platform provides small-cap companies the opportunity to reduce financial risks and to reliably produce new products through pre-orders. Meanwhile, crowdfunding projects are also helping companies as a channel to test new products before mass production. Despite these advantages, from the point of view of businesses and consumers, it is true that web-based crowdfunding platforms have limitations in the retail environment. For example, the limited social elements of a web-based platform are somewhat in conflict with the basic characteristics of crowdfunding projects - which inevitably demand high social influences for the success. As such, understanding the mechanisms of social factors of crowdfunding platforms from the consumers' perspective is important. Therefore, in this study, we empirically tested the effect of social factors of crowdfunding platform on consumer participation and evaluation. Based on the Social Influence Theory and Social Presence Theory, we developed a conceptual framework where the social group size and social presence of other backers were the independent variables and the purchaser's intention to participate as the dependent variable. In the results, the size of the social group size and the perceived social presence have a significant positive effect on purchaser's participation intent. In addition, the social presence had a greater influence on the purchaser's intention to participate than the size of the sponsor's social group. We believe that our findings contribute to the extant literature by empirically demonstrating the valid effect of social factors of crowdfunding platforms on consumer evaluations.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.569-584
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• 2022

This study can be helpful in establishing and establishing company-wide marketing strategies from the supplier's point of view by analyzing the effects of rental service users' risk perception and service quality on customers' re-use intentions, and revealing differences according to demographic characteristics. It was intended to provide valid results. A total of 218 data were used as analysis data. Frequency, factor, mean, reliability and regression analysis, ANOVA, and t-test were performed through SPSS program (statistics). As a result of the study, first, as a result of analyzing the effect of risk perception on rental service quality, functional and psychological risks have a negative (-) effect on service quality. Second, in the relationship between service quality and re-use intention, the empathy factor has a high positive (+) effect, and as a result of analyzing the effect of risk perception on re-use intention, functional and psychological risk have the greatest influence, and financial Risk perception was also highly influential. In conclusion, the research results suggest that increasing the concentration of marketing strategies by reducing the negative (-) effect related to risk perception for short-term customers and housewives and enhancing the reliability and empathy for service quality can maximize the sales of suppliers.

• Clean Technology
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• v.28 no.2
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• pp.193-200
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• 2022

The term environmental, social and governance (ESG) was first used in the 2003 United Nations Environmental Programme Finance Initiative (UNEP FI). Among the three areas of ESG, environment refers to the impact of companies on the environment. Environmental factors address climate change policies and attempts to reduce emissions, waste and natural resource consumption. Social factors refer to the direction in which a company can improve the social impact of stakeholder includes employees, customers, communities, and governments involved in direct or indirect interaction with the organization itself and the company. Governance factors refer to stakeholders who make major decisions, the composition of the board of directors, their diversity and independence, and the internal policies that set limits and expectations for decision-making. Research related to ESG management is part of corporate social responsibility, sustainability, corporate or financial performance, and social responsibility investment. Through case studies and data-based empirical studies, it was confirmed that ESG management companies had positive results for most of the ESG related fields. Through literature analysis of domestic and international ESG history, introduction background, and management performance, this paper presents theoretical, practical implications by confirming that ESG's introduction and operation strategies are strong competitive strategies that directly affect corporate growth by creating attractive factors.

• Journal of Industrial Convergence
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• v.22 no.6
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• pp.51-59
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• 2024

The purpose of the paper is to suggest government policies that are practically helpful to small business owners in pandemic situations such as COVID-19. To this end, keyword frequency analysis and word cloud analysis of text mining analysis were performed by crawling news articles centered on the keywords "COVID-19 Support for Small Businesses", "The Impact of Small Businesses by Response System to COVID-19 Infectious Diseases", and "COVID-19 Small Business Economic Policy", and major issues were identified through LDA topic modeling analysis. As a result of conducting LDA topic modeling, the support policy for small business owners formed a topic label with government cash and financial support, and the impact of small business owners according to the COVID-19 infectious disease response system formed a topic label with a government-led quarantine system and an individual-led quarantine system, and the COVID-19 economic policy formed a topic label with a policy for small business owners to acquire economic crisis and self-sustainability. Focusing on the organized topic label, it was intended to provide basic data for small business owners to understand the damage reduction policy for small business owners and the policy for enhancing market competitiveness in the future pandemic situation.

• The Journal of the Convergence on Culture Technology
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• v.10 no.4
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• pp.1-15
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• 2024

We have made significant efforts to deeply investigate and analyze the success factors of small business owners, who play a crucial role in modern society, to gain a clear understanding of the factors that affect their business performance. We set the management capabilities of small business owners, the utilization of government support services, and policy support funds as the main variables. Our research has discovered that the management capabilities of small business owners and government support services positively influence their business performance. This means that small business owners can enhance their business performance by strengthening their capabilities and efficiently utilizing government support services. The utilization of policy support funds showed a moderating effect only on the impact of government support services on financial performance, but not on other business performances. This suggests that while the utilization of policy support funds is necessary, it is not sufficient by itself and needs to work in combination with other variables to see effectiveness. Our research proposes a new direction for the success of small business owners. Through this research, small business owners and related policy decision-makers can gain deep insights into the factors that influence the business performance of small business owners and how to effectively manage and utilize these factors. This research has made a significant contribution to academic research on business management and small business owners. Through a deep understanding of the success factors of small business owners, we have proposed new research directions and strategies that can help improve their business performance. These efforts will take us a step further in enhancing the social and economic value of small business owners.

• Korean small business review
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• v.42 no.4
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• pp.69-102
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• 2020

Shedding new light on the research trend on entrepreneurial ecosystems in the 40-year history of the Asia Pacific Journal of Small Business, this study aims at exploring a potential measurement framework of ecological inputs and outputs in an entrepreneurial ecosystem that promotes entrepreneurship at geographical and spatial levels. As a result of the analysis of research on the entrepreneurial ecosystem in the journal, we found that prior studies emphasized the managerial importance of various ecological factors on the premise of possible causalities between the factors and entrepreneurship. However, empirical research to verify the premised causality has been underexplored yet. This literature gap may lead to unbalanced development of conceptual and case studies that identify requirements for successful entrepreneurial ecosystems based on experiential facts, thereby hindering the generalization of the research results for practical implications. In that there is a growing interest in creating and operating productive entrepreneurial ecosystems as an innovation engine that drives national and regional economic growth, it is necessary to explore and develop the measurement framework for ecological factors that can be used in future empirical research. Hereupon, we apply a conceptual model of 'input-output-outcome-impact' to categorize individual environmental factors identified in prior studies. Based on the model. We operationalize ecological input factors as the financial, intellectual, institutional, and social capitals, and ecological output factors as the establishment-based, innovation-based, and performance-based entrepreneurship. Also, we propose several longitudinal databases that future empirical research can use in analyzing the potential causality between the ecological input and output factors. The proposed framework of entrepreneurial ecosystems, which focuses on measuring ecological input and output factors, has a high application value for future research that analyzes the causality.