• Management & Information Systems Review
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• v.13
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2006.11a
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• pp.659-662
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• 2006

Plant industry is very important industry that dominate 70% of standard foreign countries construction acceptance an order woe 2004 years. Technique of plant industry is state that secure part equipment connection detailed design and construction class' competitive power. But, high added value creation among plant industry need technique elevation because available plan, basic design technology is insufficient. Therefore, high added value creation wishes to present problem of standard code and improvement direction for plant design to improve available plan, basic design technology competitive power.

• Health Policy and Management
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• v.21 no.2
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• pp.213-248
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• 2011

Past studies on organizational accountability have had similar limitations. First, empirical evidence of organizational accountability is rare as the majority of research takes a conceptual approach of the topic. Only a few of these studies are applicable to health care organizations (HCOs). To fill these gaps, we attempted to develop a model for analysis of organizational accountability for HCOs. Accountability for HCOs was conceptualized by two axes: answerability(X, horizontal) and value-creation(Y, vertical). Our concept building could relieve competing accountability mechanism which past studies stressed. Four elements of accountability(legal, economical, social, and clinical) were applied to specify each of the two features of organizational accountability. And then four types of accountability behavior were coordinated by this x-y axis : high A/high VC, high A/low VC, low A/high VC, low A/low VC. Finally, a multidimensional model of HCOs' accountability, enabling an empirically testable multi-level analysis, was proposed.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.1011-1014
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• 2007

Design VE system in order to promote the economical efficiency and the functional elevation of construction facilities apply to conatruction over 10 billion from december 2005. But it don't achieve purpose of VE original to maximization of value creation through VE because VE perform formal and result center. This study suggests some idea and analyse implementation of design VE through design VE case of turnkey and alternative project performed in domestic.

• Knowledge Management Research
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• v.20 no.1
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• pp.155-174
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• 2019

Variety of data have been opened or connected by several levels of government. In smart city initiatives, open data become the source of a new business model. This paper is to foster ways of public open data (POD) by analyzing the start-up company that utilizes POD. In order to fulfill it, this paper adapts the case study research. Findings say that POD has potential to validate and further enrich the platform business. But to find which types of public open data are most prevalent is insufficient. To do this, it is more needed that sophisticated and many cases should be examined. However, this paper shows that platform business by using POD could lead to reduce the cost and increase the benefits for both providers and customers. From the findings, this paper shows that public open data has an important role not only to boost new venture creations which are prevalent ways of smart city but also to foster different platforms enabling new value capture and creation according to development of internet of things based on ICT technology.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.6
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• pp.159-172
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• 2023

This study aims to empirically investigate the relative effects of business-to-business (vs. business-to-consumer) business model innovation (BMI) on innovation performance. The research examines the impact of three key components of BMI: 1. value creation, 2. value proposition, and 3. value capture, on innovation performance. The 2022 Entrepreneurship Survey data by the Korean Entrepreneurship Foundation was used to analyze 2,879 companies. An exploratory data analysis (EDA) including various categories such as industry, firm, CEO, and technology chracteristics was conducted to show the latest startup status in Korea. The results show that value creation of B2B (vs. B2C) firms has a more positive and significant impact on innovation performance. Whereas, value proposition of B2C (vs. B2B) firms was found to have a more positive and significant effect on innovation performance. Interestingly, value capture did not show any effects for either type of firms. Additionally, the study employed seemingly unrelated regression (SUR) analysis for robustness checks. These findings provide important insights about the relative effects of B2B-BMI (vs. B2C-BMI).

• Knowledge Management Research
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• v.23 no.3
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• pp.213-229
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• 2022

This study aimed to reveal factors that contribute to the creation of collective intelligence (CI) and to provide a cornerstone for future studies on this subject. We hypothesized that effects of the complexity and meaningfulness of the task, diversity, openness to experience, independence, decentralization, and the use of information and communication technology (ICT) are preconditions for the creation of CI. To investigate these hypotheses, we surveyed 200 individuals in the research and development-based manufacturing industry and collected a total of 185 valid responses. The results of the analysis showed that the meaningfulness of the task, openness to experience, independence, decentralization, and the use of ICT had positive effects on CI. Both perceived dissimilarity and value diversity had negative effects on CI. When all variables were included, their significance for the creation of CI showed the following order: use of ICT, the meaningfulness of the task, openness to experience, perceived dissimilarity, and value difference. The theoretical and empirical implications of these results were discussed.

• Korean Institute of Interior Design Journal
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• v.20 no.3
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• pp.89-97
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• 2011

An interest in modern space is expanded to search for the relationship among human, space and environment, not limited the fixed or typical material place. For grasping and analyzing the characteristics and aims of modern space, this study is focusing on 'Dionysian outlook on nature' among the Nietzsche's philosophies. Nietzsche's 'Dionysian outlook on nature' based on his 'philosophy of creation and positiveness' has great implications for modern space because it focuses on not only circulation of existence and creation but also dynamic vitality the mostly. The reason is that modern space is required by the tendency changing the goal and aesthetic value by planner or user, not fixed and unchangeable any longer. The concept of space in modern construction is developed by forming various paradigms. Especially, various examples based on Nietzsche's Dionysian outlook on nature, philosophy of creation and positiveness, will be analyzed and possibility of new spatial concept's extension will be researched.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2007.11a
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• pp.358-373
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• 2007

In this paper, we proposed the next generation mobile convergence service business model creation methodology. In order to establish such a business model creation methodology framework, we first introduce the service model based on our previous research results on next generation mobile convergence services. The service model contains several components such as infrastructures, operations, and provision of services that are indispensible for providing the next generation mobile services. Finally, by adding service and value flows to the developed service model, we propose the next generation mobile services business model creation methodology. To achieve this objective, we first derive necessary components of business model including actors, their relationships, and roles. In addition, we propose service composition methodology for creating new mobile services and its corresponding business models.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.31 no.2
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• pp.1-10
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• 2008

In the knowledge-based society which recognizes knowledge as a core value, knowledge management is one of the most interesting issues. The creation of knowledge within an organization occurs as a result of interactions of tacit and explicit knowledge, in process of knowledge conversion. One useful model of this process is the SECI model which stands for a process of socialization, externalization, combination and internalization of knowledge. The enterprise competitive power depends on how an organization accelerates the speed of the cycle of knowledge creation well. In this paper we introduce a knowledge management promotion system based on SECI model and proposal system to promote the cycle of knowledge creation in production fields, and study an enterprise case.