• Journal of Convergence for Information Technology
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• v.11 no.10
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• pp.302-313
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• 2021

As the domestic consulting industry matured, consultants were required to have insight into customer's business and consulting business. Gaining these insights requires deep understanding of the business domains and high degree of competencies. This study empirically analyzed the data collected through the survey in order to apply the ICMCI competence model to domestic consultants. As a result of the study, it was found that business competency and technical competency had a positive effect on project performance, but values & behavior competency were not statistically significant. On the other hand, it was found that only technical competency, values & behavior competency had a positive effect on social-relational competency. Through this study, it was confirmed that a deep understanding and perception of the consulting business is necessary to grow into a professional consultant, but there is a limit to generalizing the research results because the characteristics of the population cannot be sufficiently reflected with a small sample.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.172-177
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• 2021

As part of the digital era, a digital twin that simulates the weak part of a product by performing a stress test that reduces the lifespan of some expensive equipment that cannot be done in reality by accurately moving the real world to virtual reality is being actively used in the manufacturing industry. Due to the development of IoT, the digital twin, which accurately collects data collected from the real world and makes it the same in the virtual space, is mutually beneficial through accurate prediction of urban life problems such as traffic, disaster, housing, quarantine, energy, environment, and aging. Based on its action, it is positioned as a necessary tool for smart city construction. Although digital twin is widely applied to the manufacturing field, this study proposes a smart city model suitable for the 4th industrial revolution era by using it to smart cities and increasing citizens' safety, welfare, and convenience through the proposed model. In addition, when a digital twin is applied to a smart city, it is expected that more accurate prediction and analysis will be possible by real-time synchronization between the real and virtual by maintaining realism and immediacy through real-time interaction.

• The Journal of the Korea Contents Association
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• v.21 no.9
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• pp.12-23
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• 2021

This study organizes policy tasks currently being promoted by the government to revitalize the domestic VR and AR industries, which are evaluated to be stagnant compared to major overseas countries, and aims to derive priorities through analysis of an AHP survey for experts in the VR/AR field, and to seek countermeasures based on the analysis results. As a result of classification based on various previous studies, press releases, and policy data, it was divided into 5 major categories and 16 sub-categories: technical issues, awareness improvement, legal/institutional improvement, government support, and manpower development. As a result of the AHP analysis, in the major category, the "government support" appeared as the top priority policy task, followed by the "manpower development". In the sub-categories, "training new manpower" was the most important policy implementation task, followed by "enhancing technological competitiveness". This study is meaningful in that it selects and presents prioritized policy tasks that clearly reflect the position and perspective of the industry on the policy-making situation exposed to the limitations of time and resources, while also presenting practical improvement plans.

• Industry Promotion Research
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• v.6 no.4
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• pp.47-58
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• 2021

The purpose of this study is to analyze the effect of reminiscence-based collective art therapy on the depression, interpersonal relationships, and the subjective sense of happiness among the elderly with dementia. The study was conducted on 30 volunteers with dementia aged 65 or older attending the S Weekly Care Center located in S-gun as subjects during the period between November 7, 2020 and January 2, 2021 with one session week for a total of 12 sessions. The SPSS 24.0 statistics program has been used for various data analyses, including confidence verification, cross tabulation analysis, independent sample T-test, 3×2 multi-variant analysis. The study findings are as follows. First, the collective art therapy based on reminiscence therapy is effective in reducing the depression among the elderly with dementia. Second, the collective art therapy based on reminiscence therapy is effective in promoting interpersonal relationships among the elderly with dementia. Third, the collective art therapy based on reminiscence therapy is effective in improving the subjective sense of happiness among the elderly with dementia. Therefore, the reminiscence-based collective art therapy is found to serve as an effective means to relieve depression, improve interpersonal relationships and to promote a subjective sense of happiness among elderly people witn dementia.

• Journal of Internet of Things and Convergence
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• v.7 no.3
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• pp.47-54
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• 2021

This study was aimed to understand the recognition of care robots which would enhance the medical quality of life under the 4^th industrial revolution in the university students majoring in health and engineering who would lead the development of the future medical industry and to find out the differences of their digital literacy and empathic ability. This was a descriptive correlation study to analyze the recognition of university students on care robots, their digital literacy and empathic ability. Both students majoring in health and engineering recognized the needs of care robots, while their education experiences were not sufficient. Moreover, statistically fewer university students majoring in health heard about care robots than those in engineering, and their need of taking classes was lower, too. No statistically significant differences were found in digital literacy and empathic ability between the two majors, while significant difference was found in the relationship bundling capability out of behavioral empathy, a sub-domain of empathic ability. The study results are anticipated to suggest the future educational direction in the medical field according to the 4^th industrial revolution and to be the fundamental data for understanding and preparation of the students depending on the majors.

• The Journal of the Korea Contents Association
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• v.21 no.9
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• pp.149-163
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• 2021

The 4th industrial revolution refers to the next-generation industrial revolution led by information and communication technologies such as artificial intelligence (AI), Internet of Things (IoT), robot technology, drones, autonomous driving and virtual reality (VR) and it also has made a significant impact on the development of the advertising industry. However, the world is rapidly changing to a non-contact, non-face-to-face living environment to prevent the spread of COVID 19. Accordingly, the role of the 4th industrial revolution and advertising is changing. Therefore, in this study, text analysis was performed using Big Kinds to examine the 4th industrial revolution and changes in advertising before and after COVID 19. Comparisons were made between 2019 before COVID 19 and 2020 after COVID 19. Main topics and documents were classified through LDA topic model analysis and Word2vec, a deep learning technique. As the result of the study showed that before COVID 19, policies, contents, AI, etc. appeared, but after COVID 19, the field gradually expanded to finance, advertising, and delivery services utilizing data. Further, education appeared as an important issue. In addition, if the use of advertising related to the 4th industrial revolution technology was mainstream before COVID 19, keywords such as participation, cooperation, and daily necessities, were more actively used for education on advanced technology, while talent cultivation appeared prominently. Thus, these research results are meaningful in suggesting a multifaceted strategy that can be applied theoretically and practically, while suggesting the future direction of advertising in the 4th industrial revolution after COVID 19.

• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Journal of Korea Trade
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• v.23 no.6
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• pp.66-92
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• 2019

Purpose - Foreign Exchange Rates (FER) have been one of the most significant factors for both Korean exporters and the economy of Korea. The purpose of this study is to evaluate whether exporters with a high level of Exchange Rate Elasticity of Sales (ERES) make the use of earnings management for Income Smoothing (IS). Design/methodology - Income smoothing was obtained using the methodology suggested by Leuz, Nanda and Wysocki (2003). Accruals-based Earnings Management (AEM) was estimated using Discretionary Accruals (DA) calculated by the operant Jones Model developed by Dechow, Sloan and Sweeney (1995). Real Earnings Management (REM) was obtained using the methodologies suggested by Roychowdhury (2006) and Cohen and Zarowin (2010). Data were 2,402 firm years of public listed companies on the KRX, which were not in the financial industry and had a settlement of accounts in December for the period from 2013 to 2017. Findings - Results of the evaluation are as follows. First, companies with higher levels of ERES have relatively lower levels of smoothing of reported income. This might be because a fluctuation in sales caused by an exchange rate fluctuation has a direct impact on the volatility of the reported income. Second, companies with high levels of both ERES and IS have a positive correlation with both AEM and REM. This might be because companies with high levels of IS engage in earnings management to smooth reported income. Specifically, it is possible to assume that for smoothing the reported income, not only AEM but also REM is practiced. Third, companies with high levels of ERES but low levels of IS have a negative correlation with both AEM and REM. This could be interpreted as companies exhibiting low levels of IS due to higher levels of ERES tend to control IS. In addition, such results were supported by firms relying highly on exporting, and are consequently sensitive to exchange rate fluctuation. Therefore, it may conclude that companies with high levels of ERES make the use of earnings management as a means of IS. Originality/value - This study can find its significance from the fact that it is the first study, empirically verifying that companies of Korea, where exportation is a large part, use both AEM and REM as a means for smoothing reported income upon facing exchange rate fluctuations. In addition, it is highly expected that the results of this study could be useful for participants of financial markets when making IS-related decisions.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.9 no.2
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• pp.469-480
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• 2019

The purpose of this study is to enhance the cultural heritage value of the Juk-Bang-Ryeum (Bamboo Weir) and prove the originality through the review of historical literature. The main industry of Korean was agriculture and fishery from ancient. In the ancient, fishery instruments are not enough due to the lack of fishing technology. The Juk-Bang-Ryeum was considered as important national resources and asset. It give us many implications about the wisdom of our ancestors because of it's scientific principle of the structure. It is surely a cultural heritage to preserve in the future because it is considered as important community asset as well as more natural and environment oriented fishing method. In the literature, the origin of 'Juk-Bang-Ryeum' can be found as 'Eo-Ryang' or 'Bang-Ryeum'. The records on this terminology go back to the Corea Dynasty, but their documentary records are rare, and most of them are records of the Chosun Dynasty. In this study, we surveyed mainly the literature records about the southern coast region in the period of Chosun Dynasty. This study contributes for preserving the cultural assets of our ancestors who pursued eco-friendly fishery method, and it is also of great significance to produce objective data based on records for the registration of the World Record Heritage.

• Journal of the Korea Society of Computer and Information
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• v.26 no.12
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• pp.247-254
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• 2021

As COVID-19 spread, non-face-to-face activities were required, and the use of service robots is gradually increasing. This paper analyzed the relationship between the increasing trend of service robots before and after COVID-19 through keyword search containing the keyword 'service robot AND non-face-to-face' over the past three years (2018.10-20219) using BigKines, a news big data analysis system. As a result, there were 0 cases in the first period (2018.10~2019.9), 52 cases in the second period (2019.10~2020.9) and 112 cases in the third period (2020.10~2021.9), an increase of 115% compared to the second period. The keywords commonly mentioned in the analysis of related words in the second and third periods were COVID-19, AI, the Ministry of Trade, Industry, and Energy, and LG Electronics, and the weight of COVID-19 was the largest, confirming that the analysis keyword. Due to the spread of Corona 19, non-face-to-face is required, and with the development of information and communication technology, the field of application of service robots is rapidly increasing. Accordingly, for the commercialization of service robots that will lead the non-face-to-face economy, there is an urgent need to nurture human resources that require standardization and expertise in safety and performance fields.