• Journal of Information Technology Applications and Management
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• 제23권2호
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• pp.195-206
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• 2016

Mobile financial services with incorporated into IT are actively introduced and being operated worldwide. Meanwhile, a relationship setting of industrial capital and financial capital has a close connection with development process of the financial markets and the economic development. If the relationship setting of industrial capital and financial capital are right, it will be good opportunity to ensure economic development, positive economic effect and global competitiveness of the financial industry as other developed countries. In order to expand the positive effects of these mobile financial services, a ICT companies, etc. should ease regulations to allow entry to the mobile financial services market. That is, the separation of banking and commerce should be abolished.

• 복식
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• 제65권7호
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• pp.75-85
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• 2015

The purpose of this study is to examine ways to vitalize cause related marketing (CRM) by proposing character T-shirts The campaign will employ Neo-Pop art, a genre popular with both companies and consumers. Study results are as follows: First, campaign T-shirts on the issue of human alienation resulting from digitalization can be utilized to generate financial profit that can be returned to society. This can lead to the acts of exchange for profit generation, public image improvemen of companies, and enhancement of their external status. As for the non-financial aspect, the campaign could lead to increased awareness of social issues and present opportunities to take actions of improvement. Second, the financial objective of character T-shirts dealing with environmental issue of sustainability involves brand distribution network support and revitalization of promotion such as shopping basket of love and eco-friendly store matching program for eco-friendly campaign. As for the non-financial aspect, it can help raise consumers' awareness of cause related activities such as crowd funding and fundraising and prepare opportunities of direct participation. Third, the financial objective of character T-shirts dealing with natural disaster relief activities on the global level involves brand recognition level increase and enhancement of positive association of companies through emergency relief and articles support as a result of drastic increases in casualties from nature disasters. As for the non-financial aspect, it can induce people's participation in relief activities and lead to the establishment of crisis response procedures. The information on the development of pop-art character T-shirts proposed in this study is expected to be used as basic information on cause marketing of fashion companies in the future, while providing inspiration to related fashion design.

• Journal of the Korean Data and Information Science Society
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• 제18권1호
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• pp.73-80
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• 2007

Cointegration(together with VARMA(vector ARMA)) has been proven to be useful for analyzing multivariate non-stationary data in the field of financial time series. It provides a linear combination (which turns out to be stationary series) of non-stationary component series. This linear combination equation is referred to as long term equilibrium between the component series. We consider two sets of Korean bivariate financial time series and then illustrate cointegration analysis. Specifically estimated VAR(vector AR) and VECM(vector error correction model) are obtained and CV(cointegrating vector) is found for each data sets.

• 한국게임학회 논문지
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• 제14권4호
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• pp.67-74
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• 2014

초기 온라인 게임 개발사의 기업가치를 평가함에 있어서 실물옵션이 효과적이라는 것은 이론적으로나 실증적으로 이미 밝혀진 바가 있다. 하지만, 실물옵션 방법론 역시도 비재무정보를 효과적으로 반영하는 데에는 한계가 있기 때문에 이를 효과적으로 반영할 수 있는 수정 실물옵션 방법론이 이론적으로 제안된 바가 있다. 하지만, 이에 대한 실증 연구가 미비해서 그 효과성을 검증하는 데에는 한계가 있었다. 따라서 본 연구는 사례 연구를 통해 수정 실물옵션 방법론이 초기 게임 개발사의 가치를 효과적으로 측정할 수 있는지에 대해 검증하고자 하였다. 분석 결과, 수정 실물옵션 모형은 초기 단계의 게임 개발사의 비재무적 정보를 모형 내에 효과적으로 반영하며, 이로 인해 예측 오차를 크게 감소시키는 것을 확인할 수 있었다.

• 산업경영시스템학회지
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• 제6권9호
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• 한국전자거래학회지
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• 제19권4호
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• pp.119-134
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• 2014

금융회사는 인터넷뱅킹, 스마트폰뱅킹 등 비대면 서비스를 위해 다양한 사용자 단말 환경을 통해 전자금융거래 서비스를 제공하고 있다. 그러나, 이러한 서비스는 기본적으로 사용자의 보안인식 및 기술적 대응의 한계로 인한 금전사고가 빈번하게 발생하고 있어 금융 감독 당국으로부터 보다 근본적인 보호대책이 요구되고 있다. 이에 따라, 금융권에서는 전자금융거래에서 발생하는 금전사고를 예방하기 위해 사용자의 전자정보, 접속정보, 거래내용 등을 종합적으로 분석하고 탐지하여 이상 금융거래를 차단하는 금융보안연구원에서 제시한 "이상 금융거래 탐지시스템 구축 가이드"에 따른 시스템을 구축하거나 계획하고 있다. 본 논문에서는 금융회사에 구축되어 운영 중인 이상 금융거래 탐지 및 차단시스템의 구축사례와 운영현황을 살펴보고, 좀 더 개선된 방식의 시스템을 구성하여 분석을 통한 사고예방의 효과성과 이후 보안대책에 대한 개선방안을 제안하고자 한다.

• Asian Journal of Business Environment
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• 제4권2호
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• pp.5-11
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• 2014

Purpose - This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach - The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks' financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results - The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions - To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

• 동아시아경상학회지
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• 제2권2호
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• pp.37-47
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• 2014

Purpose - In this study, it is attempted to examine the Islamic banking practice in Iran based on new scientific methods. Design/methodology/approach- It is used the financial ratios demonstrating healthy or non-healthy of banks to assess the financial health of listed banks in Tehran Stock Exchange. The assessment of these ratios with use of decision tree as a non-parametric method for modeling is recommended for presenting this model. Information about the financial health of banks could be effective on the decisions of different groups of banks' financial reports users, including shareholders, auditors, stock exchange, central bank and etc. Findings - the results of the study show that Decision Tree is strong approach in order to classifying Islamic banks in Iran. Originality/value- So far, several studies have been conducted in various countries on the topic of this study. Considering the importance Islamic banking, it is almost the first study in Iran and the outcomes of the study may helpful to Iranian economy.

• Journal of Information Technology Applications and Management
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• 제21권3호
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• pp.119-133
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• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• 한국생활과학회지
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• 제23권1호
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• pp.47-61
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• 2014

The purpose of this study was to identify the relationship among financial debt burden, psychological factors and financial stress. Data was collected by surveying 450 individuals who were over twenty years old, and 384 were used for the analysis. As the result, first, number of sources of debt, use of each debt, marital status/double income, housing, debt amount and financial stress were found to be significantly different among three groups(debt free, non risky, risky). In addition, marital status/double income, gender, housing and income were found to significantly influence to the probability of being one of the three groups. Second, level of debt burden, age, employment and income were found to significantly influence to financial stress, while psychological factors such as risk tolerance and self-control were not. It might be noteworthy that people in debt were likely to have higher level of stress, while the older, employed, and having higher income were likely to have lower level of stress. This study would provide useful information in terms of debt policy to relieve the financial stress.