• Korean small business review
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• v.42 no.2
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• pp.23-42
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• 2020

In this paper, it is analyzed that the financial factors of successful/unsuccessful companies in restructuring among Korean SMEs. For this purpose, the cases of 494 SMEs that had been subjected to workout programs due to financial distress between 2008-2014 were collected from A bank which is a SME financing bank, and had been subjected to logistic regression and t-test. And the sample cases are categorized into two groups, companies subject to external audit and the others, to provide more reliability. The result suggests; First, in all sample cases of SMEs, those are success factors for workout in connection with smaller total assets, lager sales amount, lower ratio of intangible assets, higher ratio of operating profit, lower ratio of short-term debt, higher ratio of long-term debt, and longer corporation history. Secondly, several factors have different influence on companies subject to external audit and the others. Lastly, the success factors for workout in Korean SMEs turned out to be different from those suggested in previous studies that are focused on large company. Some of the financial factors that led financially distressed firm to a successful restructuring showed the same results as large companies, but some of them were not related to them or even had the inverse influence on SMEs. This implies that SMEs have their distinctive success factors.

• Korean small business review
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• v.43 no.1
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• pp.51-83
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• 2021

This study empirically examined how the technology innovation competence of the 4th Industrial Revolution Enterprises affects management performance. It also analyzed whether there would be any difference in business performance between the 4th Industrial Revolution Enterprises and the non-4th Industrial Revolution Enterprises. The samples for analysis were analyzed using in-situ data of 2,543 enterprises classified as technical innovation enterprises and the 4th Industrial Revolution Enterprises through Korea Technology Finance Corporation's in-house technical evaluation. Variables for technology innovation competence were analyzed using variables such as the size of manpower of research and development, the level of research and development organizations, the number of intellectual property rights, the ratio of intangible assets, the amount of knowledge properties, the amount of research and development investment, and the intensiveness degree of research and development. In terms of the impact of the 4th Industrial Revolution Enterprises' technology innovation competence on business performance, all factors except for the level of research and development organizations were found to affect business performance, which supported the study hypothesis. In particular, it was confirmed that the amount of knowledge properties has had a relatively greater impact on business performance. In addition, the average comparative analysis between the 4th Industrial Revolution Enterprises and the non-4th Industrial Revolution Enterprises confirmed that the 4th Industrial Revolution Enterprises conducted higher values in the business performance.

• Korean Association of Arts Management
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• no.54
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• pp.95-132
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• 2020

Many Korean traditional music such as Jongmyo Jeryeak and Pansori are listed as UNESCO World Intangible Cultural Heritage and are recognized for their value. However, compared to other genres, Korean traditional music shows various problems such as low proportion of paying audiences and bias of audience age. Previous studies in the performing arts point out that in order to solve these problems, it is necessary to analyze consumers. Existing previous studies on the Korean traditional music performance remained mainly to grasp the influence of performance quality of service on viewing satisfaction at the one-dimensional level. However, in order to meet consumer expectations, not only the satisfaction factor but also the reasons why performing art consumers do not consume performances. In addition, it is important to identify the factors that can cause service failure before the performance, to prepare countermeasures and to manage them continuously. In this study, the Kano-Timko model was used to classify the quality factors of Korean traditional music performances, and to identify the priority points of service failures of Korean traditional music performances through the potential customer satisfaction index. Through the results of this study, Korean traditional performing organizations and organizations will be able to prepare proactive countermeasures for service failures occurring in Korean traditional music performances and establish effective operational strategies to derive customer satisfaction. In addition, it is important to apply the concept of service failure in order to classify the performance quality of service that was identified only in a one-dimensional manner based on Kano model.

• 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.

• Proceedings of the Korea Information Processing Society Conference
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• 2009.11a
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• pp.595-596
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• 2009

정보화의 발전에 비례하여 정보보호의 중요성도 높아지고 있다. 최근까지 정보보호에 대한 관심과 주요 연구의 흐름은 기술적인 보호조치(예: 암호화, 접근제어, 방화벽 등)와 관리적 관점의 행동연구였다. 최근에 들어서야 국내외적으로 정보보호 투자효과에 대한 연구가 활성화되기 시작했다. 정보보호 투자효과에 대한 계량적 산정이 필요한 이유는 정보보호의 중요성을 정확하게 인식할 수 있어 적정규모의 예산을 책정하고 효율적으로 예산을 투입할 수 있는 기초를 마련할 수 있기 때문이다. 정보보호 투자효과를 측정하기 위한 선행연구로 보안사고의 피해규모를 산정하는 연구가 필수적이다. 보안사고의 피해규모는 가시적 손실(피해복구, 생산성 저하, 손해배상 등)과, 비가시적 손실(고객 충성도 저하, 회사의 브랜드 이미지 하락 등) 규모의 합으로 구성된다. 그 동안 가시적 손실규모 측정에 관한 연구는 상대적으로 많았으나, 비가시적 손실규모 측정에 관한 연구는 상대적으로 미흡하였던 것이 사실이다. 이는 현실적으로 비가시적 손실규모를 측정할 수 있는 접근방법을 고안해내는 것이 어려웠기 때문이다. 이로 인해 막연히 비가시적 손실규모가 가시적 손실규모에 비해 대단히 클 것이라고 짐작해 올 수 밖에 없었다. 본 논문에서는 보안사고의 비가시적 손실규모를 측정하기 위해 대규모 개인정보 보안 사고가 발생한 기업의 매출액 증가율을 경쟁기업과 분석하는 연구방법을 제안한다. 매출액은 영업이익 및 순이익과는 달리 회사 내부적인 회계방침에 의해 규모의 조절이 불가능한 재무요소이면서 회사가 고객 충성도 저하와 회사의 브랜드 이미지 하락으로 인해 받게 되는 영향을 가장 정확하게 반영하는 재무요소이기도 하다. 연구방법에 따라 2008년 대규모 개인정보 보안사고가 발생한 국내기업을 선정하고 그 경쟁사와 매출액 변화추이를 비교 분석하였다. 분석결과 보안사고가 발생한 기업의 평균 매출액 증가율이 경쟁사 평균 매출액 증가율 보다 0.0225% 높다는 사실을 발견했다. 이 결과는 국내의 보안 사고가 기업 가치에 미치는 비가시적 영향이 거의 없거나 또는 발생하더라도 그 영향력이 미미하여 가격정책 및 광고 홍보를 통해 충분히 극복할 수 있다는 점을 대변한다. 본 논문의 결과는 역설적으로 국내 보안사고의 피해규모를 측정하는데 있어 가시적 손실규모의 정확한 측정이 무엇보다 중요함을 의미한다.

• Journal of Korea Entertainment Industry Association
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• v.13 no.2
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• pp.111-122
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• 2019

The advent of the Fourth Industrial Revolution provides new civilized convenience, while the humanistic ecological environment is at stake. Therefore, looking at our culture and arts ecological foundations is ultimately for the preparation of a rich life for the future. Therefore, establishing a desirable cultural ecosystem begins with an enduring tradition of traditional art.This study examined the dancing characteristics of gabbigochanong-ag, which maintains the nongsapul-inong-ag performance pattern. Two field studies and image analysis studies showed that gabbigochanong-ag maintained the characteristics of traditional nong-ag, which strengthened the solidarity and cooperation of village community members and shared community identity. gabbigochanong-ag encourages the participation of the members of the village community through mechanistic dance movements based on soundness, imitative dance movements with minimal movement, repetitive dance movements, and communicative dance movements, As a result of the change, the members of the group were attracted to each other. Although gabbigochanong-ag was not sophisticated or sophisticated, it had a dancing structure that could create aesthetics and marginal aesthetics of slowness from the swiftness and convenience of civilization and bring harmony among the members of the community with warm emotion.

• (The) Research of the performance art and culture
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• no.40
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• pp.163-192
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• 2020

Sinjungsin Mask Play, one of Ttangseolbeop, is related to Seongjusin's life story. Sinjungsin Mask Play is a reconstruction of the story of the folk gods Seongjusin met while returning home. Seongjusin's life story proceeds in the form of Mask Play, and the monk who leads the sermon plays narration and main roles. Many believers play various roles and musicians. Sinjungsin Mask Play introduces many folk beliefs, sounds for intrigue, and talks. Sinjungsin Mask Play uses the same method of enumeration and repetition as the existing Mask Play. The repetition of a sentence or phrase plays a role in foreseeing the meaning of the context or foretelling the development of the plot to the audience. This repetition is intended to emphasize the situation of the scene and to create rhythm. Since Mask Play was exclusively for the common people, Mask Play actors use the repeating method commonly used in folk songs to form lines. This gives the audience a familiarity, effectively communicating the lines and responding to their tastes. Sinjungsin Mask Play borrowed people's way of playing for the public's mission. It inherits the dramatic forms of traditional traditional plays such as repetition of words or sentences or phrases, codification of words or sentences, borrowing of existing songs, and formal expression units. In addition, through repeated performances, believers can easily and easily learn and understand. This is the dramatic form and characteristics of Sinjungsin Mask Play. Sinjungsin Mask Play was handed down from Faith Communities and was used as a means of folk cultivation to spread illegality. Buddhism externalizes the process of accepting folk beliefs through Mask Play, and in the case of Shinto who participated directly or indirectly, they naturally acquire the belief system of Hwaeom Kyung through play. Sinjungsin Mask Play, one of Ttangseolbeop, can be said to have great value as an ICH, as well as popularization and mission.

• (The) Research of the performance art and culture
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• no.19
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• pp.35-60
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• 2009

I insisted that the structure should be set newly, pointing out problems in a structure of the big gut, Jain dano je in this paper. Although, the big gut is playing now in Jain dano je, the features of gut geo-ri are vague ; that's why gut geo-ri and performances are entangled. Therefore, the gut geori showing strange structures not fitted with korean shamanist custom is playing these days like Pawangbyeolhui and Eoudong geori. The detailed procedure is also awkward. It is mixed with aspects of shaman custom in each region, instead showing features of regions. What's more, it became a dance drama, not gut geo-ri with several shamans dancing in a gut. Overcoming these problems, the big gut will be a cultural asset. Therefore, when considering the structure of korean gut, we will fit the order of gut geo-ri into the system of divine spirits keeping a plot-opening, developing and closing. It should be a gut geori-oriented play with only gut geo-ri things. Gut should be gone forward main shaman-oriented gut, setting up a main shaman who takes charge of each gut geo-ri. We should find out a new shaman who knows gut of Gyeong sang province well, if shaman who now takes charge of it has a problem. The big gut of Jain dano je became a part of intangible cultural assets. The performance is not a subject of curiosity and people's interests any more as it was in a past. It should be a traditional performance of representing our traditional culture. We should reorganize an epochal gut geo-ri after reexamining gut geo-ri which has played so far.

• The Journal of the Convergence on Culture Technology
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• v.9 no.1
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• pp.249-255
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• 2023

World Heritage is a very important heritage that is worth protecting and handing down to future generations. In Korea, which has a long history and culture of 5,000 years, Seowon is a great advantage in that it can develop tangible and intangible Neo-Confucian ideas shared in China and East Asia, and preserve and experience them as a unique cultural resource of Korea until the present day. In order to encourage the direct experience of this long-standing cultural heritage, the government supports the national treasury and seeks to expand the demand for tourism. Accordingly, in this study, an analysis was conducted on program satisfaction, participation, and activation plans. As a result, it was found that value to see and value to experience must coexist in order for our world heritage, which requires comprehensive and continuous management and operation, and lacks accessibility, to become a tourist attraction. Also, for this purpose, promotion and development of differentiated tourism experience contents should be carried out first.

• Journal of Industrial Convergence
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• v.21 no.5
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• pp.109-122
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• 2023

The purpose of this study is to look into how elderly people's health promoting behaviors influence their successful aging, to realize how their perception of successful aging and their life satisfaction have the mediating effect on the path from health promotion behaviors to successful aging, and to find the significant influence of successful aging perception and life satisfaction on successful aging. This researcher conducted a questionnaire survey with elderly people using a senior welfare center in Gyeonggio-do, and analyzed 250 copies that. For data analysis, SPSS Win 25 was applied to conduct frequency analysis, descriptive statistics, t-test, one-way ANOVA, and correlation analysis. Mediating effect analysis was made to verify the causal relations between health promoting behaviors and successful aging, and to validate the mediating effect of successful aging perception and life satisfaction on the causal relations. As a result, elderly people's health promoting behaviors influenced their perception of successful aging, their life satisfaction, and their successful aging. Their perception of successful aging had the mediating effect on health promotional behaviors and successful aging, but life satisfaction did not so. This study has the following implications: it is necessary to train persons specializing in support for health promoting, to develop an efficient health promotional model and program, and to provide an opportunity of education. It is necessary to come up with a support policy in consideration of tangible or intangible factors. It is necessary to establish a policy in line with economic levels and health conditions of elderly people.