• Journal of the Korea Society of Computer and Information
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• v.19 no.1
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• pp.157-168
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• 2014

In general, there are three factors which compel employees to leave their position at a company: duties in organization, perception related to organization, and attitude built through the previous factors. The purpose of this study is to investigate the influence of the factors on the turnover intention and the decreasing achievement affected by the turnover. For this study, the perceived organizational support and organization commitment were chosen as worker's attitude variables which affects turnover intention. The results through the actual analysis are as follows: 1. Worker's emotional commitment is on the increase when the organization values their increased efforts as precious and makes efforts to improve welfare system. 2. Worker's turnover intention decreases as the stronger emotional commitment enables them to gain more consciousness to stay longer at the company. 3. The worker who possesses stronger lasting commitment tends to have some inclination to leave his current position if other organization offers compensation enough to make up for the current investment. 4. Worker's turnover intention decreases when they perceive that the organization acknowledges employees' value and supports them. 5. Worker's turnover intention at the small-middle sized companies is higher than at major companies. In this study, four out of five hypotheses, which are based on theoretical examinations and backgrounds, gain verified results. In the end, it is showed that the perceived organization support can increase the emotional commitment which makes it possible to decrease turnover intention. Consequently, it can be said that the appropriate human resources management is to explore the ways to decrease worker's turnover intention by improving labor environment and searching for the way to promote worker's commitment to their organization through the perceived organization supports.

• Journal of Service Research and Studies
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• v.10 no.3
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• pp.67-80
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• 2020

The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.321-329
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• 2021

A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

• The Korean Journal of Franchise Management
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• v.5 no.1
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• pp.85-108
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• 2014

This study provides the information about size, financial structure, profitability and growth of franchisors using financial data(asset, liability, equity, sales volume, operating income and net income) in uniform franchise offering circular of fair trade commission. The data were collected from 1,050 franchisors in various business fields: fast food, family restaurant, bakery, agriculture & fishery and liquor shop in the uniform franchise offering circular in 2012 and 2011. Results of this study are as follows: For company size, median of total assets was KRW 675 million and the accumulated median assets rate was 0.48%, but the accumulated median company numbers were 49.9%, which showed small size. For financial structure, 525 companies were below 200% debt ratio, while 314 (29.9%) companies were in over 200% debt, and 211 (20.1%) companies were impaired in capital. These also showed financial structure was vulunerable. For profitability, median of ROA for total companies were only 4.72%, which showed low profitability. For growth, median of growth rate for sales were 7.57% per year, which showed mature industry. In overall, the results showed franchisors should improve their financial status.

• Journal of Convergence for Information Technology
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• v.10 no.9
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• pp.206-214
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• 2020

This study analyzed the impact of direct and indirect subsidies on profitability in general hospitals in Korea. The data were collected from medical institution accounting information disclosure system of 270 general hospitals from 2016 to 2018. The analysis index used the ratio of net profit to business revenue for profitability, and Subsidies index the ratio of subsidies to business revenue(state subsidies for facility investment purposes, Fund related to essential business, research revenue and contribution revenue). According to the study, the ratio of state subsidies, which are direct subsidies, was very high at 57.30 percent for public institution hospitals. ratio of Fund related to essential business, which is a tax reduction effect with indirect subsidies, had the highest at 6.69 percent for Private University Hospitals. which are Indirect subsidies for deficit or operational assistance, research revenue ratio had the highest 2.8 percent for National University Hospitals, contribution revenue ratio had the highest 36.4 percent for public institutions. As a result of looking at the impact of subsidies on profitability, Nation University Hospitals had the lower the ratio of Fund related to essential business and the ratio of research revenue, the higher the net profit ratio of Business revenue. Medical Corporation Hospitals and Foundation Hospitals had the higher the ratio of Fund related to essential business to business revenues, the higher the net profit ratio of business revenue. These results mean that profitability may fluctuate depending on the utilization of funds related to essential business.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.36 no.5
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• pp.903-913
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• 2016

Paris Agreement of Climate Change seem affect to Korea eco-policy. Meanwhile the eco-design for reduce carbon emission have been applied in design phase of construction. However eco-design have applied passively except the project of eco-building system. For reflect eco-component in design, design VE that be appling to basic design and executing design phase of all construction project of over 10 billion should be use. But present applying VE Job Plan is reflecting partly eco-component, so the effect is small. Therefor new eco-VE development that reflect eco-elements to exist VE need. As the result of this study, the concept of environmental cost is defined to accounting. The calculation of the cost was using methods that apply $CO_2$ emission trading price, WTP, carbon productivity concept and carbon tax based on $CO_2$ emission. However, in order to apply eco-friendly VE at design phase, the model of new concept included carbon productivity concept is necessary. The eco-friendly VE model of new concept is model using $CO_2$ emission and potential environmental pollution index (PEPI). This study tried define eco-value model and environmental cost definition that become the major axle of eco-VE.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.6
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• pp.43-49
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• 2021

During the Japanese colonial period in Korea, the Choson Governor-General was a kind of state organ. At that time, for a local administrative office to be built, each province('Do') had to go through a certain administrative procedure and be approved by the Choson Government-General. In addition, it was necessary to receive financial support from the Choson Governor-General in the name of "state assistance" because the financial conditions of each province were not sufficient. To obtain this approval and financial support, the administrative procedure was divided into the first half, where each province requested the construction of a local administrative office, and the second half, where the Choson government-general approved it and supported it financially. There are studies on the first half procedure in 1914 and 1927, which were limited to the new construction of county('Goon') offices among several local administrative offices. This study analyzed the first half of the construction of all local administrative offices in the 1930s.

• Asia Marketing Journal
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• v.10 no.1
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• pp.95-131
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• 2008

This study serves the main research purpose of verifying the hypothetical relationship between antecedent and consequence variables of shopping experience based on the classification system by Schmitt (1999) who dimensionalized experience into five components (sense, feel, think, act, relate). Specifically, the study seeks to fulfill the following three research objectives. First, it substantiates dynamic relationships among the five experiential components comprising the strategic experiential modules that serve as the basis of the theoretical framework of the study. Especially, it focuses on interactive relationships among the experiential components by taking a holistic view of the experience. Second, the study seeks to uncover the effects of pre-experiential antecedents such as shopping motivation and shopping involvement, based on taxonomy of motivation as product-centered vs. experience-centered. Third, the study investigates the effects of shopping experience on intention to revisit with regard to department store, discount store, and Internet shops, based on customers' store experiences. The major findings from this study are as follows: first, the five experiential components were found to have a high level of correlations according to hypothesis verification. Second, shopping motivation was learned to have significant effects on preference toward thinking as well as feeling experiences. That is, product-centered (vs. experience-centered) shopping motivation exerted a greater influence on cognitive (vs. affective experience than affective (vs. cognitive) experience.

• Journal of Intelligence and Information Systems
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• v.16 no.4
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• pp.67-84
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• 2010

In terms of business, forecasting is a work of what is expected to happen in the future to make managerial decisions and plans. Therefore, the accurate forecasting is very important for major managerial decision making and is the basis for making various strategies of business. But it is very difficult to make an unbiased and consistent estimate because of uncertainty and complexity in the future business environment. That is why we should use scientific forecasting model to support business decision making, and make an effort to minimize the model's forecasting error which is difference between observation and estimator. Nevertheless, minimizing the error is not an easy task. Case-based reasoning is a problem solving method that utilizes the past similar case to solve the current problem. To build the successful case-based reasoning models, retrieving the case not only the most similar case but also the most relevant case is very important. To retrieve the similar and relevant case from past cases, the measurement of similarities between cases is an important key factor. Especially, if the cases contain symbolic data, it is more difficult to measure the distances. The purpose of this study is to improve the forecasting accuracy of case-based reasoning approach using fuzzy relation and composition. Especially, two methods are adopted to measure the similarity between cases containing symbolic data. One is to deduct the similarity matrix following binary logic(the judgment of sameness between two symbolic data), the other is to deduct the similarity matrix following fuzzy relation and composition. This study is conducted in the following order; data gathering and preprocessing, model building and analysis, validation analysis, conclusion. First, in the progress of data gathering and preprocessing we collect data set including categorical dependent variables. Also, the data set gathered is cross-section data and independent variables of the data set include several qualitative variables expressed symbolic data. The research data consists of many financial ratios and the corresponding bond ratings of Korean companies. The ratings we employ in this study cover all bonds rated by one of the bond rating agencies in Korea. Our total sample includes 1,816 companies whose commercial papers have been rated in the period 1997~2000. Credit grades are defined as outputs and classified into 5 rating categories(A1, A2, A3, B, C) according to credit levels. Second, in the progress of model building and analysis we deduct the similarity matrix following binary logic and fuzzy composition to measure the similarity between cases containing symbolic data. In this process, the used types of fuzzy composition are max-min, max-product, max-average. And then, the analysis is carried out by case-based reasoning approach with the deducted similarity matrix. Third, in the progress of validation analysis we verify the validation of model through McNemar test based on hit ratio. Finally, we draw a conclusion from the study. As a result, the similarity measuring method using fuzzy relation and composition shows good forecasting performance compared to the similarity measuring method using binary logic for similarity measurement between two symbolic data. But the results of the analysis are not statistically significant in forecasting performance among the types of fuzzy composition. The contributions of this study are as follows. We propose another methodology that fuzzy relation and fuzzy composition could be applied for the similarity measurement between two symbolic data. That is the most important factor to build case-based reasoning model.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.