• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.9 no.1
• /
• pp.153-164
• /
• 2014

This study is to investigate the effects of intangible assets such as research & development, education & training and advertisement on firm values of high-technology firms and low-technology firms listed in the KOSDAQ market, and to analyze the value-relativeness between the audit quality of companies and the expenditure of intangible assets. The substitute measurement of firm values is Tobin's Q model. The sample period for positive analysis is from 2003 to 2008, and the samples, excepting for financial business, are manufacturing companies of closing accounts corporate on December, based on companies of KOSDAQ that are listed in security. Finally, data from about 305 companies are used in this analysis. Followings are the results of the analysis. First, research & development, education & training of high-technology firms have an effect on firm values, and education & training of low-technology have an effect on firm values. Second, we find that audit quality(BIG4) increases the value relevance of R&D expenditures of high-technology firms and audit quality(BIG4) increases the value relevance of education & training expenditures of low-technology firms. This paper is meaningful in that it verified the value-relativeness of cost of intangible assets compared with high-technology firms to low-technology firms.

• International Journal of Computer Science & Network Security
• /
• v.22 no.11
• /
• pp.324-330
• /
• 2022

The United Kingdom is known for the quality of its qualifications. There is a strict quality system with reputable bodies responsible for ensuring that high quality standards are met. In order for new qualifications to be accredited, they must meet all the requirements set out in the regulations for the quality and informatization of Education. The crucial role of the Agency for Quality Assurance of Higher Education (QAA) in the UK for creating high-quality management of higher education institutions is revealed, the influence of informatization tools on its effective mechanism as an independent entity is shown, and positive experience for the educational sector is highlighted. While the universities themselves are responsible for reviewing educational programs at the subject level, the QAA review focuses on verifying internal quality assurance, as well as systems and improvement strategies. The QAA uses a peer review process in which teams mostly consist of academic staff from other institutions to assess the quality of the institution's education. In Scotland, the team also includes an international reviewer. The student is also a member of the Scottish teams. In the UK, attention is paid to providing a cohort of experienced reviewers who can conduct high-quality monitoring and help with advice on improving education. All reviewers must complete training and have permission to participate in the review of educational programs. There are selected committees that are members of the QAA council, each of which is headed by a member of the Council or an independent person approved by the Council. Attention is drawn to the main areas of the QAA's work in the framework of environmental, social and corporate governance.

• Culinary science and hospitality research
• /
• v.6 no.3
• /
• pp.167-192
• /
• 2000

The purpose of this study is to research consumer's action style. and then to make a marketing strategies. The strategic plan to consumer's action style on the fast-food industry were as follows; First, the group that coefficient of utilization is so frequent and an age is young are requested concentrative or discriminative marketing as the price discrimination and market segementation, the price value of the products value has to manage effectively, Second, establishment of corporate image and improvement of products image are requested. The result of this study, fast-food industry will be needed marketing activities that are discriminative strategies, positioning strategies, education training, and customer management. And system construction that is equivalent to customer needs, and the continuous coustomer studies are requested.

• Journal of Practical Engineering Education
• /
• v.5 no.2
• /
• pp.139-149
• /
• 2013

In this paper, we proposed a new Korean Dual system, K-Dual System, and discussed the concepts and details about three sub-models of the system, IPP, W3 and corporate university models. Propose K-Dual system is a new and unique educational model that combines academic study and industrial work in order to solve the various problems of existing work-study parallel educational systems in Korea. K-Dual System has two tracks, Academic and Vocational tracks. Academic track has a long-term field experience training program, IPP program. On the other hands, Vocational track can be divided into two sub-models and those are $W^3$ and corporate university. Finally, we summarized several key points for the successful setup and operation of K-Dual system.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.20 no.3
• /
• pp.157-167
• /
• 2019

This study empirically analyzed the effects of the use of a single human resource development system in the enterprise on corporate performance using the Human Capital Enterprise Panel (HCCP) data. The results of the hierarchical regression analysis on the sales per log of job analysis use, The use of job analysis confirms that $R^2=.294$ and ${\beta}=.165$ can have a positive effect on sales per log, and Hypothesis 1 is supported. The participation in the work parallelism participation was negatively influenced by the sales per log in $R^2=.283$ and ${\beta}=-.129$, and Hypothesis 2 was rejected. This is attributed to the lack of data of 66, and it was judged that there were 45 new companies entering the company. In addition, we conducted a hierarchical regression analysis that confirms the moderating effect of the training and training obligation by using interaction variables of job analysis use and education and training obligation. It was confirmed that the use of job analysis could have a negative impact on the sales per log, and Hypothesis 3 was rejected. As the labor productivity increases, firms have supported the previous study that productivity effect is not significant because they do not want to invest in education and training. In addition, it was confirmed that the participation of the training system in the job training system could strengthen the positive sales (+). Therefore, Hypothesis 4 was supported. In order to reflect the effective aspects of job analysis, the voluntary activation of enterprises should be premised. In addition, if employing talented people with diverse backgrounds such as academic backgrounds, gender, religion, nationality, etc. and investing in human resources development through education and training focused on job analysis, recruitment of learning workers in parallel with work- It will be possible to contribute to the creation of performance.

• Information Systems Review
• /
• v.7 no.1
• /
• pp.41-63
• /
• 2005

Due to the fast development of information technology, a variety of edutainment software has been used in the field of business education. One of them is Business Simulation Game that the business game domain and the information technology is definitely associated. A lot of business simulation game have been developed and used for many courses of colleges and corporate training in USA and EU. However, education program based on business simulation game has not been activated in Korea. This paper introduce a business simulation game developed by joint effort of business professors and a software firm for last three years and suggest the method of business education using this business simulation game. First of all, the development process, architecture and procedure of business simulation game are summarized. From a perspective of business education, the effect and advantage of business simulation game, sample syllabus, course outlines, users, missions and evaluation method are also addressed.

• The Mathematical Education
• /
• v.53 no.2
• /
• pp.201-217
• /
• 2014

This research has an intention of developing a professional development program. We proposed an alternative mathematics teacher training model based on the situated learning theory, community of practice, and reflective practitioner. The developed mathematics teacher professional development program recruited participation unit that was consisted of 3 or 4 teachers in same school and total of 28 teachers from 9 schools. Also, there were 18 mentors to support each school. In this sense, it can be called multi-tired teacher community professional development program. Through the program, the teachers improve their teaching competency. Also, the operation ability of teacher learning community was improved. Learning community culture has been formed in each school. It shows ability that the explorative learning community can be operated voluntarily although the program finished. Furthermore, community shared corporate responsibility about open class. They recognize open class as a new method to improve community teaching ability than a tool to evaluate individual teaching ability.

• Journal of the Korea Convergence Society
• /
• v.9 no.1
• /
• pp.9-20
• /
• 2018

The purpose of this paper is to analyze the effect of corporation internal reservation on R&D investment. It is to find how much effect the reflux tax has achieved through empirical analysis. In addition, education training expense was taken as a moderating variable to find the effectiveness of government policy. Furthermore, the study looked through the effect once again by using GMB model. According to the result counted by regression analysis, it could be concluded that the effect of both moderation and intervention had a significant effect and the variable of interest cost and welfare & benefit cost in model 1, 2 and 3 had a meaningful impact at the level of 99%. On the other hand, the previous corporate internal reservation failed to show any significant result in all types of models. Even in GBM model of convergence level applied to additional analysis, similar results came out.

• Information Systems Review
• /
• v.8 no.2
• /
• pp.173-188
• /
• 2006

Due to the fast development of information technology, a variety of edutainment software has been used in the field of business education. One of them is business simulation game that the business game domain and the information technology is definitely associated. A lot of business simulation game have been developed and used for many courses of colleges and corporate training in USA and EU. However, education program based on business simulation game has not been activated in Korea. This paper examined the education effect of business simulation game. It was found that managers who were educated and trained with business simulation game were very satisfied with a business simulation game. Based on the statistical results, the method of business education using business simulation game was also suggested.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.31 no.5
• /
• pp.1083-1095
• /
• 2021

With the recent increase in users' dependence on the Internet and the spread of various IT devices, the influence of information security on the users' has expanded compared to the past. Therefore, it is expected to have an increased influence on information security in personal life. In addition, as the intrusion factors that threaten security continue to become more advanced and diversified (eg., fake news, cyberbullying, identity theft), the need for nurturing information security experts is increasing. Furthermore, not only corporate information security workers, but also all individuals, cannot be free from the threat of information security. Therefore, it is necessary to prepare various information security education to improve information security awareness and induce proactive information security behaviors. In this study, characteristics of domestic and foreign information security education courses are analyzed and provide a standardized framework for information security education applicable to the domestic environment.