• Title/Summary/Keyword: Non-Empirical Research

Search Result 606, Processing Time 0.022 seconds

A Study on the Relevance Between Investments Horizons of Foreign Investor and Book-Tax Difference (외국인투자기간과 회계이익-과세소득 차이 관련성 연구)

  • Kwak, Young-Min;Ji, Sang-Hyun
    • Journal of Digital Convergence
    • /
    • v.17 no.2
    • /
    • pp.73-80
    • /
    • 2019
  • This study analyzed the relevance between investment horizons of foreign investors and Book-Tax Difference. To do this, we measured investment horizons of foreign investors as the investment-turnover of foreign investors. We use the sample of 3,025 firm-year Korea listed companies belonging to non-financial corporate sector during 2011-2016. The results of empirical analyses show that investment horizons of foreign investors has a negative relevance with Book-Tax Difference. This result indicates that the firm have a long-term foreign investors has a good Accounting Earning's Quality than the firm have a short-term foreign investors. This study is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And Our Study has a contribution that this study extended prior research on foreign investors by utilizing investment horizons of foreign investors.

Impacts of Choice Attribute of Christian Musicals upon Viewing Satisfaction and Behavioral Intention Afterwards (기독교뮤지컬의 선택속성이 관람만족과 관람 후 행동의도에 미치는 영향)

  • Jung, Key-Eun
    • The Journal of the Korea Contents Association
    • /
    • v.18 no.12
    • /
    • pp.676-681
    • /
    • 2018
  • This paper is designed to address the extent of impacts that religious musicals may have upon on audience in contrast to the mainstream musicals by exploring choice attributes of Christian musicals, which are based on the stories of the Bible. Through empirical analysis, the paper shows that there is positive correlation between choice attributes and viewing satisfaction, while explaining choice attributes' impact on behavioral intention of audience, typically in word-or-mouth intention. It further shows that choice attribute of Christian musicals have direct positive impacts on both of behavioral and word-of-mouth intentions, which revisit intention is positively related to its reputation and the performance place. This study's significance lies in the use of Christian musicals to explore the complex interactions between choice attributes and audiences' behavioral intentions afterwards. However, it will also further benefit if future research include further mediating, control variable, including non-Christians.

Investment Tendency of Foreign Investor and Accounting Conservatism (외국인투자성향과 회계보수주의)

  • Ji, Sang-Hyun;Ryu, Ye-Rin
    • Journal of Digital Convergence
    • /
    • v.17 no.3
    • /
    • pp.153-160
    • /
    • 2019
  • This paper analyzes the impact of investment tendency of foreign investor on accounting conservatism. We use the sample of 1,527 firm-year Korea listed companies belonging to non-financial corporate sector during 2014-2016. The results of empirical analyses show that investment horizons of foreign investors has a positive relevance with accounting conservatism. This result indicates that the firm have a long-term foreign investors has a good quality of accounting earning than the firm have a short-term foreign investors. This study that verified the relevance between investment tendency of foreign investor and accounting conservatism is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And we expect a follow-up study focused on the discriminative effect of investment tendency of foreign investor on accounting policy.

A Study on the Effectiveness of Secure Responses to Malicious E-mail (악성 이메일에 대한 안전한 대응의 효과성 연구)

  • Lee, Taewoo;Chang, Hangbae
    • Journal of Platform Technology
    • /
    • v.9 no.2
    • /
    • pp.26-37
    • /
    • 2021
  • E-mail is one of the important tools for communicating with people in everyday life. With COVID-19 (Coronavirus) increasing non-face-to-face activity, security incidents through e-mail such as spam, phishing, and ransomware are increasing. E-mail security incidents are increasing as social engineering attack using human psychology rather than arising from technological weaknesses that e-mails have. Security incidents using human psychology can be prevented and defended by improving security awareness. This study empirically studies the analysis of changes in response to malicious e-mail due to improved security awareness through malicious e-mail simulations on executives and employees of domestic and foreign company. In this study, the factors of security training, top-down security management, and security issue sharing are found to be effective in safely responding to malicious e-mail. This study presents a new study by conducting empirical analysis of theoretical research on security awareness in relation to malicious e-mail responses, and results obtained from simulations in a practical setting may help security work.

Healthcare Robots in the New Normal era; Outlook for the Post-Corona era (뉴노멀 시대의 의료 로봇; Post-Corona 시대를 위한 전망)

  • Moon, Jeong Eun;Cho, Yong Jin
    • Journal of Digital Convergence
    • /
    • v.19 no.2
    • /
    • pp.509-514
    • /
    • 2021
  • The pandemic of COVID-19 is driving the demand for non-face-to-face diagnosis, observation, and treatment in the healthcare environment, which has led to increased interest in helathcare robots. The authors intend to predict the direction in which the quarantine healthcare robots should be utilized in the post-corona era through analysis of national agency reports, on-offline press reports, and domestic and foreign robot company press releases. The COVID-19 pandemic has raised interest in medical robots. And there is a need to apply healthcare robots that can perform tasks such as disinfection, logistics transfer, screening tests, monitoring of patients, remote medical treatment support for isolated patients, and video calls with family members. Therefore, it is considered that future correct development and application of healthcare robots and empirical research to verify them should be continued based on sufficient consideration for various problems associated with the practical application of robots.

A Empirical Study on the Patch Impact Assessment Method for Industrial Control Network Security Compliance (산업제어망 보안 컴플라이언스를 위한 패치 영향성 평가 방안에 관한 실증 연구)

  • Choi, Inji
    • Journal of the Korea Institute of Information Security & Cryptology
    • /
    • v.30 no.6
    • /
    • pp.1141-1149
    • /
    • 2020
  • Most of the industrial control network is an independent closed network, which is operated for a long time after installation, and thus the OS is not updated, so security threats increase and security vulnerabilities exist. The zero-day attack defense must be applied with the latest patch, but in a large-scale industrial network, it requires a higher level of real-time and non-disruptive operation due to the direct handling of physical devices, so a step-by-step approach is required to apply it to a live system. In order to solve this problem, utility-specific patch impact assessment is required for reliable patch application. In this paper, we propose a method to test and safely install the patch using the regression analysis technique and show the proven results. As a patch impact evaluation methodology, the maximum allowance for determining the safety of a patch was derived by classifying test types based on system-specific functions, performance, and behavior before and after applying the patch. Finally, we report the results of case studies applied directly to industrial control networks, the OS patch has been updated while ensuring 99.99% availability.

Empirical Study on Female Characters in Team based Battle Games Preferred by Female Gamers (팀 기반 전투형 게임에서 여성 게이머가 선호하는 여성 캐릭터에 대한 실증적 조사 연구)

  • Song, Doo Heon
    • Journal of the Korea Institute of Information and Communication Engineering
    • /
    • v.25 no.3
    • /
    • pp.403-411
    • /
    • 2021
  • While there is no apparent gender difference on the number of game players and playing time in market survey especially if the age group is under 30, there still exists a strong gender stereotype on female characters with sexual objectification especially in team based battle games. Furthermore, there seldom exists any research on female gamers in this genre. In this paper, we investigate the preference of female characters and reasons of their choice among female gamers with Overwatch and Cypers which are recognized as having enough female players. In Overwatch with 231 responses, subjects prefer 'girl-crush' characters such as non-sexual Ana who age is in 60s. However, in Cypers that does not have female warrior character, subjects' preference is more affected by appearance but those characters with less functional ability are not frequently used in playing. Such practical avatar choice is often discovered among male players thus there is no gender difference in this case.

Estimation for Maximum Individual Wave Overtopping of a Rubble Mound Structure under Non-breaking Conditions (비쇄파조건에서 경사식구조물의 개별 최대월파량 산정)

  • Lee, Jong-In;Jeong, Jeong Kuk
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.41 no.6
    • /
    • pp.663-673
    • /
    • 2021
  • Normally, allowable mean overtopping discharge is used as a design parameter for coastal structures. The crest elevation of a structure must ensure wave overtopping discharge within acceptable limits for structural safety and the safety of pedestrians, vehicles, operations, and so on. Some researchers have alternatively proposed using the maximum individual wave overtopping volumes as design criteria during a design storm, since these can provide a better design measure than the mean overtopping rate. This study contributes to the knowledge on maximum individual overtopping volumes in Rayleigh-distributed wave conditions. Two-dimensional physical model tests on typical rubble mound structure geometries were performed, and the new measurement method for individual overtopping was adopted. An empirical formula was proposed to predict the maximum individual overtopping volumes based on the mean overtopping rate, and the reduction effects by the armor crest width on the mean wave overtopping discharge were assessed.

Horizontal Wave Pressures on the Crown Wall of Rubble Mound Breakwater Under a Non-Breaking Condition: Effect of the Armour Crest Width (비쇄파조건에서 경사식방파제의 상치콘크리트에 작용하는 수평파압: 피복재 어깨폭 영향)

  • Lee, Jong-In;Lim, Ho Seok;Cho, Ji Hoon
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.42 no.4
    • /
    • pp.469-480
    • /
    • 2022
  • To design the crown wall of rubble-mound breakwaters, the horizontal wave load should be available, but determining this load remains difficult. Lee et al. proposed modification factors for Goda's formula for the horizontal wave pressures on acrown wall. The empirical formula by Lee et al. was based on a two-dimensional model test with a relatively narrow armour crest width in front of the crown wall. In this study, a series of experiments at the same facility were conducted on the horizontal wave pressures on the crown wall of a rubble-mound breakwater with a wide armour crest width. As a result, the pressures of the unprotected part of the crown wall were nearly identical to the narrow crest width. However, the pressures of the protected part tended to decrease with a change in the armour crest width. From the experimental results, the horizontal pressure modification factors of Goda's formula including the armour crest width effect are suggested here and are likely applicable to practical designs of the crown walls of rubble-mound breakwaters covered with tetrapods.

The Development of Heuristics for Voice Shopping Service through Voice Interface with Display (디스플레이 탑재형 음성 인터페이스를 통한 음성쇼핑 서비스 휴리스틱 개발)

  • Gwon, Hyeon Jeong;Lee, Jee Yeon
    • Journal of the Korean Society for information Management
    • /
    • v.39 no.2
    • /
    • pp.1-33
    • /
    • 2022
  • Voice shopping is gaining attention following the trend of non-contact E-commerce by enabling people to shop via voice command. Therefore, in this study, voice shopping service heuristics using a display-mounted voice interface were developed in preparation for the future where voice shopping becomes a part of daily life in the world. First, as a theoretical approach, a literature survey of 50 papers on the design principles of 'visual interface,' 'voice interface,' and 'shopping service' was conducted to produce a total of 29 draft design principles. Second, as an empirical approach, a focus group interview was conducted on consumer decision-making processes in shopping experiences and information-seeking behavior within the context of shopping to draft the heuristics. This was to supplement the user experience, a weak part of the literature research. Finally, a Delphi survey asked 20 experts in UX, service planning, artificial intelligence development, and shopping to evaluate the heuristics draft developed through the above two stages. After three rounds of Delphi surveys, the final heuristics were proposed.