• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of Korea Trade
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• v.25 no.3
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• pp.21-47
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• 2021

Purpose - Offshoring has emerged as one of the major trends in international trade and has become one of the strategies for achieving competitiveness in the global market. In spite of this, the expected gains of offshoring can be offset by hidden costs and risks, such as those associated with the COVID-19 pandemic, the trade war between the USA and China, and the ongoing trade dispute between Korea and Japan. To obviate such business failure and prevent critical business blunders, offshoring strategies that efficiently consider both risk elements and potential wealth creation are urgently need. The first purpose of this study is to contribute to the development of more advanced offshoring strategies to help host countries select the best locations to manage supply chain risks and create unique value. The second purpose is to specifically analyze the current status of Korea and provide Korean companies with implications to be considered when deciding whether to offshore or re-shore. Design/methodology - A Network DEA model was applied to measure the comparative location efficiency of national competencies for offshoring strategy from perspectives of wealth creation opportunities (profitability and marketability) and supply chain risk management. The location efficiencies are compared among a total 70 countries selected from the Global Competitiveness Index (GCI) and globally attractive locations outlined by Kearney (2017). For the secondary analysis of efficiency, a t-test examining the nature of competitive advantage and the level of sophistication in production processes was implemented in three divisions. We then analyzed differences in offshoring performance in terms of the identified national traits. Moreover, Tobit regression analysis is conducted to investigate the correlation between value-added business activities and each divisional efficiency, seeking to determine how each degree of value-added business activity influences the increase in offshoring productivity. Findings - Regarding overall location efficiency for offshoring performance, only the USA and Italy were identified as being efficient as host countries for offshoring, under circumstances of advanced development, such as productivity and risk management. Korea ranks 13th among 70 countries. The determinants of national competitiveness depend on national traits (the nature of competitive advantage and business sophistication). Countries with labor/resource advantages and labor-intensive industries are more competitive in terms of marketability than others. In contrast, countries with strong technology-intensive industries benefit offshoring companies, particularly in the technology sector, with the added advantage of supply chain risk management. As the perception of a value chain is broader in a country, it can achieve both production sophistication and competitive advantages such as marketability and SCRM. Originality/value - Existing studies focus on offshoring effectiveness from a company perspective. This paper contributes to comparing country efficiency in producing core competencies related to an offshoring strategy and also segments countries into three performance-based considerations associated with the global offshoring market. It also details Korea's position as an offshoring location according to national efficiency and competency.

• Journal of Service Research and Studies
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• v.12 no.1
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• pp.36-48
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• 2022

As the use of smartphones has rapidly increased due to the development of digital technology, the expansion of smartphones, and the COVID-19 incident, dependence on smartphones and the Internet is emerging as a serious social problem. As one of the solutions to the smartphone overdependence problem, the government and companies are releasing smartphone overdependence prevention applications. However, research on the effectiveness of smartphone overdependence prevention applications is insufficient. Therefore, this study selects 25 applications serviced in Korea as analysis targets and evaluates smartphone overdependence prevention applications in terms of function and service using the FGI survey method to identify problems and propose improvements. In the function evaluation, the functions of blocking illegal/harmful apps/websites, limiting smartphone usage time, and monitoring smartphone usage status are provided in most applications, so satisfaction scores are also highly evaluated. However, functions such as location check, smombie prevention, and body camphishing prevention served by some applications are evaluated low due to poor performance and poor accuracy. Classified by service provider, government-providing applications need to accurately perform functions and improve convenience of use. Mobile-Carrier-providing applications need to improve connectivity with other carriers and compatibility with other smart devices like smartphone, tablet, etc. Other private enterprise-providing applications need to open AS channels such as customer service centre and chatbot to improve service.

• Journal of Families and Better Life
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• v.16 no.3
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• pp.123-140
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• 1998

The purpose of this study was to investigate the consistency of socially responsible consumer attitudes and behaviors toward environment problem. The major findings were as follows; 1. The socially responsible consumer behaviors toward environment problem were classified into resource conservation purchasing & using in green product and recycling behavior by factor analysis. 2. Correlation coefficient of the socially responsible attitudes and behaviors toward environment problem was found to be above. 43. This result implies that the consistency of socially responsible attitudes and behaviors was very high. 3. In the area of total socially responsible consumer attitudes and behaviors toward environment problem the related variable on the consistency of attitude and behavior were altruism perceived power of big business liberalism alienation dogmatism perceived consumer effectiveness faith on the environmental regulation policy experience of environment education and consumer i formation.

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.333-338
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• 1998

QCC(Quality Control Circle) is a labor or employee group that regularly meets to discuss ways of improving product quality. Its goal is to develop and present various ways for employees to solve problems, generate and implement new ideas and gather information that would prove helpful in both areas. It will also educate employees of the responsibilities that a quality warranty will bring forth. This study conducted research on the QCC activity of Korean manufacturers in two primary ways: first part consisted of items used to diagnose QCC activity, Second part consisted of 8 items used to investigate goals and their effectiveness, obstruction and organization. Accordingly, main goal of our research was to find ways to improve through QCC.

• Journal of the Korea Safety Management & Science
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• v.10 no.2
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• pp.123-132
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• 2008

This study try introduce a cell manufacturing form and to make the productivity in a conveyor line manufacture for the customer requirement and market change. The case research from JIT theory that made the model to make a productivity enhance through the cell line in a conveyor line and U-line. This research was subject with a cosmetics manufacture company, therefor we can raise the quality enhance, personnel expenses and reduction of delivery effectiveness in a stroke types of industry consequently.

• Smart Media Journal
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• v.2 no.2
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• pp.20-27
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• 2013

The concept of social media is top of the agenda for many business executives and decision makers, as well as consultants try to identify ways where companies can make profitable use of applications such as Netflix, Flixster. The social media is playing an increasingly important role as the information sources for customers making product choices etc. With the flourish of Web 2.0 technology, customer reviews are becoming more and more useful and important information resources for people to save their time and energy on purchasing products that they want. This paper proposes the Bayesian Probabilistic Classification algorithm to mine the social media review, and evaluates it by different splits and cross validation mechanism from the real data set. The explored study experimental results show the robustness and effectiveness of proposed approach for mining the social media review.

• The Journal of Information Systems
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• v.21 no.2
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• pp.27-44
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• 2012

The goal of supply chain integration is to improve the effectiveness and efficiency of supply chain for creating customer values. Supply chain integration can be classified into IT integration and structural integration. Also, structural integration can be collapsed into three dimensions: internal, supplier and customer integration. In this study, we investigate the relevance between customer value and supply chain integration. To explore the current study, we collected from 73 Korean firms. The results are as follows: First, customer value has a positively significant effect on IT integration. Second, customer value influences on customer integration but does not has an effect on internal and supplier integration. Third, IT integration improve internal, supplier and customer integration. Finally, each of structural integration positively influences firm performance. These results indicated that declaration of customer value is important factor in supply chain integration.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.4
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• pp.1714-1729
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• 2018

Change detection of remote sensing images is a profound challenge in the field of remote sensing image analysis. This paper proposes a novel change detection method for bitemporal remote sensing images based on feature fusion and fuzzy c-means (FCM). Different from the state-of-the-art methods that mainly utilize a single image feature for difference image construction, the proposed method investigates the fusion of multiple image features for the task. The subsequent problem is regarded as the difference image classification problem, where a modified fuzzy c-means approach is proposed to analyze the difference image. The proposed method has been validated on real bitemporal remote sensing data sets. Experimental results confirmed the effectiveness of the proposed method.

• Journal of Information Technology Services
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• v.18 no.5
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• pp.155-164
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• 2019

With the emergence of new ICT technologies, information security threats are becoming more advanced, intelligent, and diverse. Even though the awareness of the importance of information security increases, the information security budget is not enough because of the lack of effectiveness measurement of the information security investment. Therefore, it is necessary to optimize the information security investment in each business environment to minimize the cost of operating the information security countermeasures and mitigate the damages occurred from the information security breaches. In this paper, using genetic algorithms we propose an investment optimization model for information security countermeasures with the limited budget. The optimal information security countermeasures were derived based on the actual information security investment status of SMEs. The optimal solution supports the decision on the appropriate investment level for each information security countermeasures.