• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.11
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• pp.7494-7500
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• 2015

The purpose of this study is to investigate how the customer's attitudes and behavioral responses, depending on the persuasion tactics of salespeople in customer service and meeting point. The tactics of persuasion of customer acceptance and purchase depending on the type of salesperson with proven effectiveness of even comes out to investigate what results according to the purchase form and the customer that the customer consumes gender. Results First, the tactics of persuasion tactics of coercive tactics to mention the loss of a salesman showed that increasing the degree of acceptance than non-coercive tactics to help consumers buy the information provided above. Second, coercive tactics to adjust the effect with respect to the degree of acceptance of the purchase of helping consumers to purchase in the online form has been proven to be more effective than non-coercive tactics case. Third, adjusted for gender effects were proven to help women with respect to the degree of acceptance of a consumer purchases more effective than men. That is, in consumer contacts, the persuasion tactics of salespeople depending on the customer's acceptance and purchasing intention showed that coercive tactics has the more positive impact on online forms and women.

• Journal of Digital Convergence
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• v.17 no.10
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• pp.59-66
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• 2019

The purpose of this study was to investigate the effect of empowerment on organizational commitment and team performance after establishing their relationship through research on empowerment, organizational commitment, and team performance. The main results were as follows: First, empirical results showed that organizational commitment and team performance had a significant influence on the relationship between empowerment and organizational effectiveness. Second, the role of empowerment The results of this study suggest that empowerment has a positive effect on organizational commitment and team performance when the perceived fairness perception is high. In order for the company to continue to grow, the most important thing is that the cycle of continuous empowerment of its employees as a human resource is considered as an alternative to sustain the continuous growth of the organization. To this end, companies offer their future vision and goals that they can share I think we should continue to pursue changes in the organization. Based on the results of the study, the implications and limitations of the research and future direction of the research were suggested.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.345-352
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• 2021

This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government's employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the 「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.

• Journal of Korean Society of Disaster and Security
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• v.12 no.1
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• pp.35-44
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• 2019

In the event of a disaster (or accident), first of all, the ability to respond to an immediate disaster is important. This study investigated the disaster response capacity and the effects of disaster response exercise personnel. A questionnaire consisting of 28 items was used to assess disaster response capabilities. The questionnaire consists of contrast, preparedness initial response, warning, and response steps. Survey participants are self-service fire-fighters of small and medium-sized manufacturing companies participating in exercise. The effectiveness of the exercise. was measured by dividing the subjects before and after the exercise. Analyzing the difference between before and after exercise, it was confirmed that disaster response exercise. had significant effects on improving disaster response capacity. This study suggests that the disaster response exercise. has the effect on the disaster response capacity of the members and the necessity of disaster response exercise. As in the case study, if a company or organization regularly conducts disaster response exercise., its disaster response capabilities will improve. In addition, it is anticipated that in the event of a disaster (or accident), it will be possible to prevent or reduce property damage as well as property damage.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.2
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• pp.31-46
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• 2019

As the importance of venture firms has increased as a new growth engine, the South Korea government makes various efforts to establish healthy ecosystems for ventures and start-ups. Especially in order to foster the competitiveness of venture firms, various support policies such as financial and R&D expenses are being expanded and promoted. In this study, the author analyzed the impact of government funding on venture firms' internal competencies and management performance by using the resource-based theory. Moreover, this study tested the moderation effect of firm's growth stages. Unlike previous studies, this study focused on qualitative rather than quantitative aspects of internal competencies and the financial and non-financial performance are used to measure the management performance of the ventures to examine the effects of government funding for venture firms in more details. For the purpose of verifying the hypothesis of this research, "The Research On The Precision Status Of Venture Firms" in 2017 from the Ministry of Small and Medium Business was utilized, which has been compiled since 1999. According to the results of this study, the government funding experience did not significantly affect the company's internal competencies and financial performance, but had a significant impact on the non-financial performance, which in turn seemed to have a significant effect on the financial performance. In addition, it was found that the technology, price, design, and quality competencies affected non-financial performance, while the organizational management and marketing competencies did not. However, the price, design, organizational management, and marketing competencies affected financial performance, while the technology competency was not. Finally, there were no differences in the effectiveness of government funding, depending on the growth stages.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.6
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• pp.55-65
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• 2020

The purpose of this study is to empirically analyze the factors that affect start-up activities at the national level. Unlike most existing research about entrepreneurship at the individual level, this empirical analysis makes use of the total early-stage entrepreneurial activity(TEA) index at national level. This was developed by the Global Entrepreneur Monitor (GEM) as the measure for the degree of entrepreneurship of the countries. Based on the previous studies, not only national income level and unemployment rate, but also other factors including the cultural characteristics of the countries were included in our regression model. Using GEM's panel data, we found that the effectiveness of the factors depends on the stage of economic development. In particular, we found 'U-shape' relationship between the level of per capita income and entrepreneurship activity by the panel regression analysis using quadratic function. This analysis result can explicitly confirm what the existing literature have explained descriptively. Furthermore, the governmental support programs are shown to have significantly positive effects on the entrepreneurship or start-up activities in the factor-driven and efficiency-driven economies. On the contrary, those programs were not very helpful in the innovative economies. Lastly, this research suggests that the 'education and training' and the 'entrepreneurial culture' be the supportive norm for new business regardless of the economic development level.

• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of Korea Society of Industrial Information Systems
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• v.28 no.6
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• pp.151-171
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• 2023

For the efficient establishment of a channel strategy for banks, this study aims to propose a channel model by classifying channels into types, and carrying out a correspondence analysis per type. A survey of bankers was conducted to visualize categorical data and create a positioning map. As a result, first, 12 banking channels were classified into 4 types based on business processing subjects and places, which were then, further grouped into the categories of full-banking and self-banking. Second, a correspondence analysis according to the classified types was carried out, and it was found that the branch-type is suitable for product description and customer management, while the banking-type is suitable for efficient business processing without time and space constraints. Furthermore, the analysis also showed that the machine-type and banking-type are inappropriate for customer management, and the mobility-type demonstrates low operational effectiveness due to a lack of awareness. The aforementioned findings suggest the need for a hybrid convergence channel that reflects the characteristics of banking tasks and fills in the gaps between the different channels. Third, a channel model was derived by adding a common area to the 2×2 model consisting of the business processing subjects and places. Therefore, this study is meaningful in that it examines the diversification of channels and factors in the division of roles by channel type based on customers' banking channel selection factors, and presents basic research findings for future channel strategy establishment and efficient channel operation.

• Journal of Intelligence and Information Systems
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• v.29 no.4
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• pp.347-373
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• 2023

As the significance of ESG (Environmental, Social, and Governance) management amplifies in driving sustainable growth, this study delves into and compares ESG trends and interrelationships from both corporate and societal viewpoints. Employing a combination of Latent Dirichlet Allocation Topic Modeling (LDA) and Semantic Network Analysis, we analyzed sustainability reports alongside corresponding social media datasets. Additionally, an in-depth examination of social media content was conducted using Joint Sentiment Topic Modeling (JST), further enriched by Semantic Network Analysis (SNA). Complementing text mining analysis with the assistance of ChatGPT, this study identified 25 different ESG topics. It highlighted differences between companies aiming to avoid risks and build trust, and the general public's diverse concerns like investment options and working conditions. Key terms like 'greenwashing,' 'serious accidents,' and 'boycotts' show that many people doubt how companies handle ESG issues. The findings from this study set the foundation for a plan that serves key ESG groups, including businesses, government agencies, customers, and investors. This study also provide to guide the creation of more trustworthy and effective ESG strategies, helping to direct the discussion on ESG effectiveness.

• Journal of Digital Convergence
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• v.22 no.2
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• pp.1-9
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• 2024

The purpose of this study is to verify whether companies residing in industry-academic convergence zones designated by the government are achieving policy goals and to seek policy implications and directions for improvement through analysis. For the study, business activities targeting resident companies were divided into infrastructure, business content, management, and system aspects, and business performance indicators, resident company satisfaction surveys, and differences in sales increase between resident companies and non-resident companies were analyzed through t-test. Based on statistical analysis results, performance indicators, and corporate survey analysis results, we track joint industry-academia R&D projects to maximize the effectiveness for companies, develop and operate human resources management for teams, and provide financial support for ordinances of metropolitan local governments. Improvements such as stipulation, antenna facilities at the corporate research center, and improvement of the researcher's residential environment were suggested. This study is the first to quantitatively verify policy performance targeting companies residing in industry-academic convergence zones, a large-scale government project, and future follow-up research is needed, including analysis of policy effects based on various variables such as employment indicators and corporate financial indicators.