• Journal of the Korea Convergence Society
• /
• v.9 no.3
• /
• pp.45-51
• /
• 2018

According to the report, the World Economic Forum predicted that by 2020, more than 5.3 million jobs will be lost. Among them are accountants and tax accountants as well. Accountancy is a professional practice, accounting for management consulting, accounting audit, and management consultancy, and tax accountant duties are a professional profession that carries out duties such as tax returns and tax laws. Therefore, this study proposes a method to build transparent and safe tax and accounting information by increasing the efficiency of tax and accounting work by building a block chaining accounting and tax information suitable for the fourth industrial revolution era.

• Communications for Statistical Applications and Methods
• /
• v.27 no.4
• /
• pp.487-500
• /
• 2020

Insurers face increasing demands for cyber liability; entailed in part by a variety of new forms of risk of data breaches. As data breach occurrences develop, our understanding of the volatility in data breach counts has also become important as well as its expected occurrences. Volatility clustering, the tendency of large changes in a random variable to cluster together in time, are frequently observed in many financial asset prices, asset returns, and it is questioned whether the volatility of data breach occurrences are also clustered in time. We now present volatility analysis based on INGARCH models, i.e., integer-valued generalized autoregressive conditional heteroskedasticity time series model for frequency counts due to data breaches. Using the INGARCH(1, 1) model with data breach samples, we show evidence of temporal volatility clustering for data breaches. In addition, we present that the firms' volatilities are correlated between some they belong to and that such a clustering effect remains even after excluding the effect of financial covariates such as the VIX and the stock return of S&P500 that have their own volatility clustering.

• Journal of Information Technology Application
• /
• v.3 no.3
• /
• pp.71-90
• /
• 2001

Research on innovation has a long tradition from various disciplines. MIS research has also been interested in the innovation adoption because IS development and implementation can be regarded as an innovation process. To deal with IT innovations, MIS research adopted existing innovation(diffusion) theories which have been developed on general innovation phenomena. However, the MIS innovation research revealed that there exist some limitations in applying the innovation theories to IT innovations and proposed that research on IT innovations should reflect the unique characteristics of IT. The purpose of this study is twofold; first, to synthesize the past research and propose the uniqueness of IT innovations and second, to survey the Perceptions of managers on If innovations. Three unique characteristics of IT innovations are derived from the past research which are (1) knowledge barriers, (2) increasing returns, (3) organizational decision. Data collected from 68 Korean managers showed that the perceptions of managers support the uniqueness of IT innovations. Some recommendations to facilitate IT innovations are discussed and further research directions are suggested.

• Journal of the Korean Magnetics Society
• /
• v.5 no.5
• /
• pp.641-644
• /
• 1995

We have studied the effect of the nitrogen on the microstructure, thermomagnetic properties and corrosion resistance of Fe-Hf-C-N nanocrystalline thin films with high permeability and high saturation magnetization. These films were fabricated by reactive sputtering in $Ar+N_{2}$ plasma using an rf magnetron sputtering apparatus. As $P_{N2}$ increases, the microstructure changes from amorphous to crystalline $\alpha$-Fe phase and again returns to amorphous one. Spin wave stiffness constant increases with $P_{N2}$ until 5% $P_{N2}$, and then decreases with the further increase. This trend corresponds well with that of the microstructure with increasing $P_{N2}$. The Fe-Hf-C-N films with over 3% $P_{N2}$ show higher corrosion resistance than the N-free Fe-Hf-C films. The Fe-Hf-C-N films are considered to have high potentials for the head core materials suitable for high density recording systems, owing to their excellent soft magnetic properties and corrosion resistance.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.3
• /
• pp.61-67
• /
• 2021

The covid-19 pandemic scenario caused the most extensive economic shocks the world has experienced in decades. Maintaining financial performance and economic stability is essential during the pandemic period. In these conditions, where movement is severely restricted, media consumption is considered to be increasing. The social media platform is one of the media online used by the public as a source of information and also expressing their sentiment, including individual investors in the capital market as social media users. Twitter is one of the social media microblogging platforms used by individual investors to share their opinion and get information. This study aims to determine whether microblogging sentiment investors can predict the capital market during pandemics. To analyze microblogging sentiment investors, we classified sentiment using the phyton text mining algorithm and Naïve Bayesian text classification into level positive, negative, and neutral from November 2019 to November 2020. This study was on 68 listed companies on the Indonesia stock exchange. A Vector Autoregression and Impulse Response is applied to capture short and long-term impacts along with a causal relationship. We found that microblogging sentiment investor has a significant impact on stock returns and volatility and vice-versa. Also, the response due to shocks is convergent, and microblogging investors in Indonesia are categorized as a "news-watcher" investor.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.8
• /
• pp.75-83
• /
• 2021

For many years, many academics and practitioners have paid attention to the increasing popularity of corporate social responsibility (CSR) and its relationship with financial performance. They have shown that creating social and sustainable responsibility can strengthen the organization's financial performance as the organization can achieve its current needs without compromising the ability to meet future needs. While much theoretical and empirical evidence has been provided to support this argument in developed countries, this topic is under-researched, and the outcomes are controversial in developing countries. Therefore, this paper aims to examine and investigate the relationship between corporate social responsibility and financial performance in Vietnamese organizations. The dataset includes 27 firms listed on the stock market exchanges in Ho Chi Minh city (HOSE) and Hanoi (HNX) from 2015 to 2019. The disclosure approach is adopted to measure corporate social activities; four areas were developed: environment, community, employee and product, customer, and supplier practices. Return on average equity (ROE) and return on average assets (ROA) are two proxies for measuring financial performance. The research results confirm the existing literature with a strong correlation between employees and returns on average assets.

• Journal of Distribution Science
• /
• v.19 no.3
• /
• pp.15-23
• /
• 2021

Purpose: This study aims to identify the role of technological progress in the distribution sector in Saudi Arabia. Research design, data, and methodology: The study applies the Autoregressive Distributed Lag (ARDL) approach to estimate the Cobb Douglas production function of the wholesale and retail trade sector in Saudi Arabia, relied on annual data from the General Authority for Statistics from 2005 to 2019. Results: The results show that there is a long run relationship between the production of the wholesale and retail trade sector in KSA and the factors of production labour, capital and technology progress. The elasticity of the wholesale and retail trade production with respect to capital and labour are 0.26 and 0.78 respectively; the coefficients are positive and statistically significant. The wholesale and retail trade sector is operating under increasing returns to scale. The main result indicates that the elasticity of the wholesale and retail production with respect to the technology progress is 4.62%, which is positive and statistically significant. Conclusions: The study concluded that technological progress has a positive contribution to the growth of the distribution sector in KSA. Therefore, the technological progress can improve the productivity and efficiency of the resources allocated to the dis.

• Journal of the Semiconductor & Display Technology
• /
• v.21 no.1
• /
• pp.5-11
• /
• 2022

Despite the increasing importance of manufacturing and application R&D for ultrapure deionized water and electrolyzed ion water, various and systematic studies have not been conducted until now. In this study, the electrostatic discharge (ESD) behavior of electrolyzed ion water using a proton exchange membrane(PEM) was evaluated according to the type, flow rate, and bubble of electrolyzed ion water. In addition, by observing that Oxidation Reduction Potential (ORP) value returns to the unique value of electrolyzed ion water after electrostatic discharge, the possibility of two types of ions participating in electrostatic discharge ((H₂O)_n⁺ (assumed)) and ions for maintaining the characteristics of electrolyzed water could be inferred. In order to confirm the chemical structure and characteristics of the cations, in-depth research related to water molecular orbital energy or band gap should be followed.

• Journal of the Korean Society of Manufacturing Process Engineers
• /
• v.21 no.5
• /
• pp.67-76
• /
• 2022

The customer demand for diverse colors in home appliances has increased. However, this has led to issues for manufacturers, such as ensuring cost effectiveness and high-level quality control. To resolve these issues, production engineers utilize computer-aided engineering (CAE) tools for injection-molding processes and assess the suitability of process parameters for products manufactured using the in-mold labeling method. CAE can solve various problems in manufacturing processes, thereby increasing production efficiency and decreasing manufacturing cost. In addition, it can be used analyze customer complaints related to surface defects, such as part differences and irregular spacing between parts, and ultimately reduce product returns. In this study, CAE was used to solve quality problems and implement the most economical manufacturing process.

• The Korean Journal of Franchise Management
• /
• v.6 no.1
• /
• pp.1-20
• /
• 2015

Home Meal Replacement (HMR) products are ready-to-eat or pre-cooked food products that are consumed at daily home. HMR market has grown rapidly due to societal changes: increases in female social activities, silver population, and one-person households. Consumption channels of HMR can be classified into take-out, delivery, and retail. In Korean HMR market, retail sector is largely growing, but companies are focusing their business on the home delivery sector. Moreover, franchise companies are expanding their areal coverage in the HMR market based on their multi-unit strategy. However, more research on the HMR market is needed as existing studies are limited in conceptualization, classification, and processed food from malls or home-shopping channels. Therefore, we conducted the efficiency analysis on Gukseonsaeng, one of franchises that applied the take-out channel, using DEA method. According to the research on 29 franchisees of Gukseonsaeng, 77.9% of input appeared inefficient for technical efficiency, while 53.3% of input appeared inefficient for scale efficiency. Thus, we found that franchises of Gukseonsaeng are structured in increasing returns to scale (IRS), so enhancing efficiency by expanding scales need to be implemented.