• Asia pacific journal of information systems
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• 제28권3호
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• pp.154-166
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• 2018

As the number of online privacy incidents are increasing, lawsuits related with personal information infringements have been also growing as well. However, there are large differences between a plaintiff and a defendant to determine the amount of payment for damages from the incident. After the verdict was made, a plaintiff is not satisfied with the amount of compensation, whereas a defendant usually tries to their best to reduce the payment amount. This is because the value for personal information are hardly assessed exactly. In addition, there is no criteria for calculating the price of the information itself. Since the development of information technology enables the firms could collect and use any piece of information to identify a particular individual, the range of personal information has been also broadening. Based on these phenomenon, this study tries to grouping the types of personal information and exploring the perceived value of types of information. Therefore, this study could provide a foundation for narrowing the gap of the value of personal information between the firm and the defendant. Through AHP (Analytic Hierarchy Process), this study finds out that people usually value more on biometrics information, medical records, and criminal records whereas weigh less for email address and date of birth.

• 아태비즈니스연구
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• 제11권3호
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• Asian Journal of Innovation and Policy
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• 제3권2호
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• pp.245-261
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• 2014

Knowledge, technology and information have special characteristics different from the ones of normal consumer products and services. Especially the value of such information varies according to external elements such as the provided environment, their method of utilization, and the level and purpose, etc. of the user. In this study, the indicators of information customer value are developed and measured to enhance customer-based values with efforts for making new customers and maintaining existing customers. The result is as follows: 14 customer value indicators were developed. Among the indicators, value gained versus effort, reduced time for research idea investigation and savings in time searching for equipment, and tools and materials got the highest score, which means that time-saving effects were the most important. The field study of this paper was conducted from information users in the field of national R&D, and thus future studies could be conducted in various industries in many countries to attain generalized results.

• 유통과학연구
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• 제12권12호
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• pp.75-82
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• 2014

Purpose - Due to the rapidly changing environment, the needs of information distribution are emphasized more than ever before. As information changes to cater to diversity, professionalism, and detailed segmentation, this information is produced exponentially. Many researchers working in intelligence agencies are feeling the need to establish a comprehensive information management and information distribution system in a systematic and more effective manner. Mobile marketing is based on communication when consumers can access information using GPS systems whatever their location may be when they are on a trip. Until recently, Korean companies have been struggling to perform well in the larger mobile tourism information service (MTIS) for Chinese tourists, which is regarded as a blue ocean area. The principal dimensions of the characteristics of a mobile tourism information service were analyzed, and the influence on perceived value and satisfaction was identified. Moreover, the relationship among the variable satisfaction and using intentions was empirically analyzed. Research design, data, and methodology - This study examined the structural relationship among mobile tourism information features, perceived value, satisfaction, and behavioral intentions. It is based on analyzed data from questionnaires involving advanced research. A questionnaire survey targeting Chinese students using a mobile tourism information service in Korea was conducted. A total of 230 questionnaires were circulated, and 221 questionnaires were used for empirical analysis, excluding invalid data. The data were analyzed with structural equation modeling with SPSS 21.0 statistic package reliability analysis, factor analysis, and regression analysis were implemented, and the effects of the mobile tourism information service features on perceived value, satisfaction, and using intentions were presented. Results - First, mobile tourism information service features have a direct positive effect on the practical value, and do not affect the hedonic value. Second, perceived value has a statistically positive effect on satisfaction. Third, perceived value has a positive effect on behavioral intentions. Fourth, satisfaction has a direct positive effect on behavioral intentions. Conclusion - MTIS (mobile tourism information service) involves personal, social, and technical characteristics. We have analyzed the effects of mobile tourism information service on perceived value, and on satisfaction and using intentions. First, the study shows that the characteristics of mobile tourism information service and perceived value in relation to mobile tourism information service usage are important for marketing in the Chinese market. Moreover, after using a mobile tourism information service, the effect on practical value is more than on hedonic value. We could not analyze the program for tourism information service extensively, and used only questionnaires from Chinese students in Korea. In the future, there should be research on the programs for a tourism information service. We expect to study the MTIS program in greater detail, and to improve the quality and reputation of MTIS through the analysis of its program. We hope that this research will allow an evaluation of the relationship between Korea and China regarding MTIS.

• 경영과정보연구
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• 제25권
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• pp.203-222
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• 2008

This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

• 대한가정학회지
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• 제40권4호
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• pp.105-124
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• 2002

The purpose of this study was to analyze searching value types of Internet consumer information and to identify difference of information characteristics by searching value types. The online survey was conducted by 262 netizens. We used SPSS10.0 package and statistical analysis as follows : factor analysis, cluster analysis, one-way ANOVA, and Duncan's multiple range test. The results were summarized as follows: 1) searching value types of Internet consumer information were classified into 3 types - high benefit/high risk type, middle benefit/middle risk type, high benefit/low risk type. 2)In the degree of significance for information characteristics, consumer recognized accuracy as the most important then comes variability, utility, up-to-dateness, and reliability in that order. 3) high benefit/high risk type among searching value types was evaluated the most affirmative types for Internet consumer information.

• 한국문헌정보학회지
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• 제26권
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• pp.167-185
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• 1994

The purpose of this study is to develop the optimal user/librarian interface in information searching. In order to achive the purpose, the 150 unskilled students as subjects have participated in the study. According to the change of the subjects' psychological information states by the access points within the library system, the subjects have been classified into the five types of model: the initial information state, the accepted identification information state, the bibliographic information state, the stack information state, and the location information state. Librarian's searching support is done for 10 minutes at the each access points. To develop the optimal user/librarian interface, the expected values of the models are calculated. The resultants are as follows: 1) The expected value of the initial information states model is 18.94: 2) The expected value of the accepted identification information model is 27.06: 3) The expected value of the bibliographic information state model is 27.06: 4) The expected value of the stack information state model is 22.38: 5) The expected value of the location information state model is 22.38. Those expected values are compared with each other. The model with the lowest expected value is chosen as the optimal user/librarian interface model. In the result, the user's initial information state model of the optimal user/librarian interface in information searching is developed. In order to search the information with the most effect, user must be interfaced with the librarian at his/her own initial information state.

• 정보관리학회지
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• 제23권4호
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• pp.111-128
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• 2006

이 연구의 목적은 도서관이 데이터베이스 구축에 많은 비용을 투자할 가치가 있는지를 결정하기 위하여 원문정보서비스의 경제적 가치를 측정하는 것이다. 경제적 가치 측정을 위하여 조건부가치측정법을 적용하였다. 비시장재인 국내단행본 원문정보서비스의 가치를 측정하기 위해 가상시나리오를 설계하고 설문의 신뢰도를 높이기 위해 사전조사와 전문가의 검토, 질문방법으로 이중양분선택형을 선택하였다. 연구 결과, 국내단행본 원문정보서비스에 대해 이용자 1인당 지불하고자 하는 사용가치는 1책당 836원, 비사용가치는 연간 236원으로 측정되었다. 대학생 전체의 연간 경제적 총 가치는 831.8억원으로 산출되었다.

• 아태비즈니스연구
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• 제9권3호
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• 식품보건융합연구
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• 제9권3호
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• pp.1-9
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• 2023

Nowadays, with the development of the internet and e-commerce, opening tea shops online has become an increasing choice for selling tea. However, the product page information of many online tea shops cannot effectively attract consumers, resulting in their profits being compromised. To investigate this, we conducted this paper and hope to provide effective suggestions. This paper is based on 229 questionnaires and selects the product page information of online tea shops as the research object. Using the four dimensions of perceived value theory as independent variables with consumer purchase intention as the dependent variable. A structural equation model was constructed to analyze the role of the perceived value of product page information in online tea shops how influencing consumers' purchase intentions. It was found that information on the perceived functional value of online tea shops did not have a significant positive effect on consumer purchase intentions. However, information on the perceived monetary value, perceived social value, and perceived emotional value of online tea shops had a significant positive impact on consumers' purchase intentions. Based on the above conclusions, online tea shops should focus on the expression of product page information to enhance the level of consumers' perceived value of tea products, thereby enhancing their intention to purchase tea products.