• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.103-109
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• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• Journal of Information Science Theory and Practice
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• 제12권1호
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• pp.87-101
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• 2024

As the academic publishing environment evolves rapidly and the open science paradigm emerges, the demand for efficient and transparent peer review is growing. This study outlines efforts to actively introduce advanced concepts in scholarly communication into the submission and review system. AccessON Peer Review Management System Plus (ACOMS+), developed and operated by the Korea Institute of Science and Technology Information, is an online submission and peer review system that aims for open science. This study provides an overview of ACOMS+ and presents its four main features: open peer review, open access publishing and self-archiving, online quantitative/qualitative evaluation, and peer reviewer invitation. The directions for further developing ACOMS+ to fully support open science are also discussed. ACOMS+ is the first system in Korea to introduce the open peer review process and is distinguished as a system that supports open access publishing and digital transformation of academic journals. Furthermore, ACOMS+ is expected to contribute to the advancement of the academic publishing environment through the increasing shift toward open access publishing, transparent peer review, and open science.

• 한국시뮬레이션학회:학술대회논문집
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• 한국시뮬레이션학회 2002년도 춘계학술대회논문집
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• pp.61-65
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• 2002

These days, in order to satisfy the complex and various demands of the customers, the telecommunication networks must provide rapid and flexible services, with the support of efficient service and network management systems. To satisfy these requirements, many objects for management have been released to manage network services and elements. But there are no efficient ways to manage these newly managed objects in object-oriented software. Therefore, we study several problems, when a subsystem using object-oriented technique is implemented. The first problem is that interface works between realized application programs using its technique. The second problem is that reusability of internal managed objects is difficult. In this paper, we will point out some problems and to solve these problems, we have proposed the Object Management System (OMS) architecture, which supports a transparent interface between object-oriented applications and the distributed data repositories. Also in order to manage efficient business objects stored in the different repositories, we suggest a method for integrating dynamic information resources in heterogeneous and distributed network environments. Finally, we applied OMS to TINA(Telecommunication Information Network Architecture) domain, implemented OMS, and verified it with SMV(Symbolic Model Verifier) which is model checking technology.

• 보건의료산업학회지
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• 제5권1호
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• pp.31-44
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• 2011

The objectives of this study were first to inspect the background information of an incentive pay system in hospitals, which provide specialized services for the public, the current status of hospitals with the system, as well as effects produced by introducing it, and then to come up with measures to invigorate the system. According to the findings of a survey, a total of 123 out of 150 hospitals responded that they applied the system to their HR management, some fully or some partially, which accounts for 82.0 percent. This study suggested that the following strategies to invigorate the incentive pay system: having a clear objective when adopting the system; concerted performance targets; practical yet worth challenging business objectives; transparent information disclosure; and establishing a confidence-building system between labor and management. Mutual trust between labor and capital should be a key factor for the successful implementation of the incentive pay system.

• 융합경영연구
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• 제11권5호
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• pp.45-55
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• 2023

Purpose: As one of the continuous studies on the offline distribution industry, the purpose of this study is to find ways for offline stores to respond to the growth of online shopping by identifying research trends on department stores. Research design, data and methodology: To this end, this study conducted word frequency analysis, word co-occurrence frequency analysis, BERTopic, LDA, and dynamic topic modeling using Python 3.7 on a total of 551 English abstracts searched with the keyword 'department store' in scienceON as of October 10, 2022. Results: The results of word frequency analysis and co-occurrence frequency analysis revealed that research related to department stores frequently focuses on factors such as customers, consumers, products, satisfaction, services, and quality. BERTopic and LDA analyses identified five topics, including 'store image,' with 'shopping information' showing relatively high interest, while 'sales systems' were observed to have relatively lower interest. Conclusions: Based on the results of this study, it was concluded that research related to department stores has so far been conducted in a limited scope, and it is insufficient to provide clues for department stores to secure competitiveness against online platforms. Therefore, it is suggested that additional research be conducted on topics such as the true role of department stores in the retail industry, consumer reinterpretation, customer value and lifetime value, department stores as future retail spaces, ethical management, and transparent ESG management.

• 한국주거학회논문집
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• 제24권3호
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• pp.55-64
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• 2013

The purpose of the study was to make an improvement of residential management regulations so that the inhabitants of rental housing can manage their housing in efficient and transparent manners by comparing and analyzing in standard management rules of rental housing. The research method were as follows: 1) The analysis framework utilized result of preceding research composed 6 types of management works and 36 items of subcategories by researcher 2) The standard management rules of rental housing used analysis utilized to draw up after a revision of Rental Housing Act in 2000 and to operate in management of rental housing now. 3) The analysis method used content analysis. The management rules of rental housing utilized a total of 5 rules such as management rules of SH corporation (2011), LH corporation (2000), peoples' solidarity for participatory democracy (2000), Citizens' Alliance (2000) and Gyeonggi-do (2001). The research result were as follows: 1) Overall, the management rules of rental housing included faithfully works of operation management and administration management 2) The type of operation management regulated centrally items related resident committee. and The type of administration management regulated centrally items related accounting management. 3) The management rules of SH corporation and LH corporation regulated centrally operation management, maintenance management and etiquette for the basic living as compared with the other rules.

• 산업융합연구
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• 제21권8호
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• pp.35-42
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• 2023

최근 전자소자는 플렉서블 기판을 기반으로 휨이 가능한 전자소자가 제품으로 출시되고 있으며, 따라서 본 연구에서는 전도성 있는 투명 테이프의 플렉서블 기판 가능성을 평가하는 것에 목적이 있다. 투명 전극으로 연구진이 개발한 코팅 방법으로 CNT를 형성하였으며, 최대 5번까지 코팅한 샘플까지 제작하였다. 기판의 표면 저항 및 투과도를 측정하였고, CNT 코팅 횟수가 늘어날수록 저항과 투과도는 모두 감소하였다. 테이프를 유리로부터 탈착한 후 표면 저항은 모든 샘플에서 약간 증가하였으며, 투과도는 글라스를 제거한 상태이기 때문에 측정된 모든 파장 영역에서 10% 정도 상승하였다. 특히 3번 코팅한 샘플은 탈착 전후 파장에 따른 투과도 변화정도를 관찰하였으며, 전체적으로 평균값이 높아졌고, 특히 700nm의 파장에서 큰 변화가 확인되었다. 이를 통해 탈착 후 CNT의 전기적 광학적 특성이 미세하게 변화하였다고 판단할 수 있다. 다음으로 2번 CNT 코팅되어 있는 테이프를 곡률 반경 2mm인 조건에서 20,000번 벤딩 테스트를 하였으며, 벤딩 전후 전기적 및 광학적 특성이 변하지 않았으며, 이는 벤딩에 따른 CNT 특성 변화는 없다. 향후 전도성 있는 투명 테이프에 전자소자를 제작하여 플렉서블 전자소자의 특성을 분석할 예정이다.

• 산업융합연구
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• 제21권9호
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• pp.33-39
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• 2023

나노 크기의 물질은 여러 기판에 코팅이 가능하며, 이 소재는 투명하며, 전도성이 있기 때문에 전자소자의 투명전극이나 전원 공급용 전극으로 활용이 가능하다. 본 연구에서는 CNT와 Ag 나노와이어를 실크스크린 기법을 이용하여 반복적으로 코팅하였으며, 5번까지 형성한 샘플을 제작하여, 광학 및 전기 특성을 측정하고, 분석하였다. 실크스크린 코팅된 샘플 표면은 코팅 방향에 의한 자국이 형성되었음을 확인하였으며, 코팅한 횟수에 따른 투과도 및 표면 저항의 경향성을 조사하였다. 코팅 횟수가 늘어남에 따라 투과도 및 표면 저항은 감소하는 경향을 나타내었다. 특히 투과도의 경우 2번과 5번에서 변화폭이 컸으며, 이러한 변화는 Ag 나노와이어 코팅에 의한 것으로 확인되었다. 또한, 700nm를 기점으로 이전 파장 영역에서는 파장에 따라 증가하는 반면 이상에서는 감소하는 경향을 보였다. 표면 저항은 1번 코팅했을 때 9Ω/cm² 에서 5번 코팅을 진행하였을 때 0.856Ω/cm² 으로 낮아졌다. 투과도와 유사하게 Ag에 의하여 저항값이 영향을 받는다는 것을 알 수 있었다. 향후 Ag 나노와이어의 Ag 농도 및 다른 방법으로 코팅하여 투명도가 높은 CNT와의 융합을 통하여 원하는 투명 전극을 구현하여 전자소자에 적용할 필요가 있다.

• 한국경영과학회지
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• 제29권3호
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• pp.99-109
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• 2004

In this paper, we investigate the impact of window mechanisms on end to end delay in a series of nodes with constant service times. It is shown that arbitrary combinations of window mechanisms, each applying to an arbitrary subset of data, can be embedded on the nodes without affecting the departure instants from the system if the windows are at least as large as the number of nodes spanned. The window mechanisms are shown to have no impact on the average end to end delay of data. As the condition on the windows is a minimal necessary requirement for full parallelism, the results show that the transparent operation from viewpoint of data transmission can be achieved with minimal resources.

• 디지털산업정보학회논문지
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• 제13권4호
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• pp.49-56
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• 2017

It is the approach of embedded system design that finds 3D scanning technology to analyze a real object or environment to collect data on its shape and appearance. 3D laser scanning developed during the last half of 20th century in an attempt to accurately recreate the surfaces of various objects. 1960s, early scanners used lights, cameras, and projectors to carry out the scanning in the lacks of performance which encountered many difficulties with shiny, mirroring, or transparent objects. The 3D scanning technology has leveled-up with helpful of embedded software platform research and design. In this paper, First we designed the hardware of laser/camera setup and turntable moving part which is the base of object. Second, we introduced the process of scanning 3D data with software and analyzed the resulting scanned image on the web server. Last, we made the 3D scanning embedded device with 3D printing model and experimented the 3D scanning performance with Raspberry Pi.