• Journal of the Korean BIBLIA Society for library and Information Science
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• v.24 no.3
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• pp.73-97
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• 2013

This study examined Records Management(RM) practice of public enterprises supervised by National Archives of Korea(NAK). These enterprises are included among public institutions mandated to perform RM according to Public Records Management Act of 2006. The study performed telephone interviews of 8 records managers employed in public enterprises and investigated current status of RM practices, perception of the practices and records managers within the enterprises and treatment to them, as well as opinions of the NAK's assessment of RM in public institutions, While non-electronic records were managed in an appropriate manner, electronic records needed to be transferred, disposed of, and preserved properly. The majority of interviewees expressed positive opinions on the contribution of RM to effectiveness and transparency of the enterprises. However, RM was perceived as irksome work conducted by those in a low position. More interviewees were permanent contract workers or contract personnel than regular employees. They felt a sense of deprivation due to the discrepancy of annual incomes among public enterprises and the differences in treatment and attitude toward between contract workers and regular workers. Interviewees suggested that NAK's assessment of RM was useful since it provided a basis for RM in their institutions. Yet, they pointed out that its measurements were lack of consistency and relevance to public enterprises because those focused on RM in governmental organizations. They also noted that RM practices that the assessment do not cover might be ignored.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.81-88
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• 2022

This study is to investigate the perception of domestic appraisers about the possibility of using artificial intelligence (AI) and related risks from the use of AI in the appraisal industry. We conducted a mobile survey of evaluators from February 10 to 18, 2022. We collected survey data from 193 respondents. Frequency analysis and multiple response analysis were performed for basic analysis. When AI is used in the appraisal industry, factor analysis was used to analyze various types of risks. Although appraisers have a positive perception of AI introduction in the appraisal industry, they considered collateral, consulting, and taxation, mainly in areas where AI is likely to be used and replaced, mainly negative effects related to job losses and job replacement. They were more aware of the alternative risks caused by AI in the field of human labor. I was very aware of responsibilities, privacy and security, and the risk of technical errors. However, fairness, transparency, and reliability risks were generally perceived as low risk issues. Existing studies have mainly studied analysis methods that apply AI to mass evaluation models, but this study focused on the use and risk of AI. Understanding industry experts' perceptions of AI utilization will help minimize potential risks when AI is introduced on a large scale.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Science of Emotion and Sensibility
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• v.21 no.1
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• pp.59-70
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• 2018

With the breakthrough of speech recognition technology, conversational agents have become pervasive through smartphones and smart speakers. The recognition accuracy of speech recognition technology has developed to the level of human beings, but it still shows limitations on understanding the underlying meaning or intention of words, or understanding long conversation. Accordingly, the users experience various errors when interacting with the conversational agents, which may negatively affect the user experience. In addition, in the case of smart speakers with a voice as the main interface, the lack of feedback on system and transparency was reported as the main issue when the users using. Therefore, there is a strong need for research on how users can better understand the capability of the conversational agents and mitigate negative emotions in error situations. In this study, we applied social strategies, "forewarning" and "apology", to conversational agent and investigated how these strategies affect users' perceptions of the agent in breakdown situations. For the study, we created a series of demo videos of a user interacting with a conversational agent. After watching the demo videos, the participants were asked to evaluate how they liked and trusted the agent through an online survey. A total of 104 respondents were analyzed and found to be contrary to our expectation based on the literature study. The result showed that forewarning gave a negative impression to the user, especially the reliability of the agent. Also, apology in a breakdown situation did not affect the users' perceptions. In the following in-depth interviews, participants explained that they perceived the smart speaker as a machine rather than a human-like object, and for this reason, the social strategies did not work. These results show that the social strategies should be applied according to the perceptions that user has toward agents.

• Journal of Global Scholars of Marketing Science
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• v.18 no.1
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• pp.1-31
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• 2008

Trust is central to human relationships, at all times and places. The importance of trust is fundamental in all areas of human life, not only in the area of business administration. 2,500 years ago in China, Confucius taught that the foundation of politics was the trust of the people, more important even than military strength or the supply of food. Shakespeare's play, "Much Ado about Nothing' is about trust and deception. These days, trust and transparency in a commercial organization's business culture form the basis of the 'social capital' by which that organization increases its productivity. A successful company raises productivity by the accumulation of social capital, derived from a trust relationship between business partners, and between the company and consumers. Trust is the crucial factor. At the national level, building trust determines a nation's competitiveness. For a company, long term trust relationships with customers are essential for its survival in a business environment of rapid change. Such relationships, based on trust, are important assets to ensure a company's competitive advantage, and need to be organic to that company's business culture. Because of this importance, trust relationships have been studied in diverse areas within business administration, and especially within marketing, where they form the basis of a successful relationship between producer and consumer. However, what has been lacking is a unified definition of trust. Research has been conducted on the basis of various definitions and models. The majority of researchers have not considered the multidimensional character of the concept of trust until now. Approaches based on a one dimensional model have undermined the value of research results. Furthermore, researchers have only considered trust and trustworthiness as a single component. The majority of research has explored the consequences of perceived trust for outcomes such as loyalty or cooperation, but has neglected the effects of trustworthiness upon the mechanisms of consumer trust. This study focuses on the dimension of trust from such a perspective. It seeks to verify the effect of trust on customer intentions by breaking it down into three separate components: 1) the salesperson, 2) the product/service, and 3) the company. The purposes of this paper are as follows: Firstly, we review the multidimensional nature of trust objects: the salesperson, the product/service, and the company. Secondly, we analyze the relationship between multidimensional trust and trustworthiness. Thirdly, we analyze the connection between trust and repeat purchase intentions for the maintenance of long term relationships. For these purposes the author has developed several hypotheses as follows: H1-1: The competence of a salesperson is positively associated with the trust given by the consumer to the salesperson. H1-2: The benevolence of a salesperson is positively associated with the trust given by the consumer to the salesperson. H2-1: The competence of product/service is positively associated with the trust given by the consumer to the product/service. H2-2: The benevolence of product/service is positively associated with the trust given by the consumer to the product/service. H3-1: The reputation of a company is positively associated with the trust given by the consumer to the company. H3-2: The physical environment of a company is positively associated with the trust given by the consumer to the company. H4-1: Trust in a salesperson is positively associated with repeat purchase intentions. H4-2: Trust in a product/service is positively associated with repeat purchase intentions. H4-3: Trust in a company is positively associated with repeat purchase intentions. The data was compiled from 366 questionnaires. 500 questionnaires were collected, but some of the data was considered unsuitable and inappropriate. The subjects of the survey were male and female customers purchasing products at department stores in Seoul, Daegu and Gyeongbuk. It was carried out between Oct. 25 and 29, 2007. The data was analyzed by frequency analysis using SPSS 12.0 and structural equation modeling using LISREL 8.7. The result of the overall model analysis is as follows: Chi-Square=445.497, d.f.=185, p-value=0.0, GFI=.901, RMSEA=.0617, NNFI=.986, NFI=.981, CFI=.989, AGFI=.864, RMR=.0872. The results of the overall model analysis were coherent. It was found that trust is a multi-dimensional construct, that each of the dimensions of trust are meaningful influences on customer's repurchase intention. Trust in a company may be the most relevant, while trust in a product/service and a salesperson may be less relevant to repurchase intentions. The effective factors in determining trust in a salesperson and a company's product/service were found to be competence and benevolence. Factors in determining trust in a company were its reputation and physical environment, and the relationship of each effective trust factor has been verified in this research. As a result, it was found that competence and benevolence have a meaningful influence on trust in a salesperson and in product/service. It was also found that a company's reputation influences the overall trust in the company significantly but a company's physical environment does not have much effect.