• 한국콘텐츠학회논문지
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• 제15권2호
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• pp.393-407
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• 2015

본 연구는 소상공인 창업환경이 실패부담감과 창업실패에 미치는 영향을 알아보는데 목적을 갖고, 서울지역소재 소상공인 경영자 300명을 대상으로 설문조사하였다. 분석결과 첫째, 창업환경이 실패부담감에 미치는 영향은 경영자 환경, 비즈니스적 환경, 조직내부 환경, 조직외부 환경이 실패부담감에 부(-)의 영향을 미쳤다. 둘째, 창업환경이 재무적 비재무적 손실에 미치는 영향은 창업경영자 환경, 창업비즈니스적 환경, 조직내부 환경이 재무적 비재무적 손실에 부(-)의 영향을 미쳤다. 셋째, 실패부담감이 창업실패에 미치는 영향은 실패부담감이 재무적 비재무적 손실에 정(+)의 영향을 미치는 것으로 나타나 경영자 자질, 기업가정신, 비즈니스적 환경의 비해 조직내부 결속, 소통력 요인이 실패부담감과 재무적 비재무적 손실에 영향을 미치는 중요 속성임을 입증해 주었다.

• 지식경영연구
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• 제18권1호
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• pp.49-65
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• 2017

Financial products entail either gains or losses, and customers' psychological reaction to these gains and losses affect the selection of the financial products. This study explains the financial customers' behavior by introducing consumers' psychological variables such as loss aversion and construal levels. According to the construal level theory, people use more abstract and higher levels of construal to represent objects that are more distant on psychological distance. Based on extant research about loss aversion and construal levels, this study proposes two hypotheses and test the hypotheses. The experimental study examines how loss aversion affects the choice between deposit products and fund products in short-term and long-term investment situations. In the long-term condition the respondents prefer fund products to deposit products, whereas in the short-term condition the respondents have showed the opposite result. Also, the effects of loss aversion on preferences for financial products have interacted with the time horizon of investments. Implications and limitations are discussed to establish more effective marketing strategies based on the results of this study.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2014년도 춘계학술대회
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• pp.273-276
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• 2014

2014년 카드3사의 개인정보유출로 약 1건의 고객정보가 유출되었다. 카드사는 개인정보유출로 인한 2차 피해는 없다고 단정지었지만, 실제로 개인정보유출 2차 피해가 발생하고 있다. 특히 스마트폰에서 Smishing은 유출된 개인정보를 이용하여 지인을 가장한 송금과 소치올림픽 김모양 소송, 차량단속대상적발 등 개인정보 유출로 인한 2차피해가 스마트폰에서 Smishing사고가 발생하고 있다. 본 논문에서는 스마트폰 Smishing사고에 대한 개인정보유출에 대한 Forensic 하고 스미싱 사고로 인한 금융피해에 대한 Forensic을 분석 하고자 한다.

• 정보보호학회논문지
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• 제24권6호
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• pp.1243-1261
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• 2014

전자금융사기의 방법이 나날이 진화하면서 금전적 피해도 함께 늘어나고 있다. 이에 따라 전자금융사기 예방서비스가 시행되고 있으나 여전히 피해가 발생되고 있는 상황이다. 본 연구는 실제 피해사례를 중심으로 전자금융사기 예방서비스의 한계를 분석하여, 그 개선방안을 제안하는 것을 목적으로 수행되었다. 예방서비스 시행 전후의 사고 사례를 분석한 결과, '스마트폰 앱 이용 사기'와 '전화 및 문자 이용 사기' 유형이 서비스 시행 이후에도 건수가 증가하였고, '스마트폰 앱 이용 사기' 유형은 피해금액도 증가한 것으로 확인되었다. 본 연구는 각 세부사례 분석을 통해 식별된 전자금융 예방서비스의 한계점을 보완하기 위해 전자금융사기 예방서비스와 유사하게 현재 시행중인 예방 관련 서비스/제도 및 기술적 인프라의 도입과 활용을 중심으로, 전자금융사기 예방서비스 자체를 개선하고, 현재 시행/논의 중인 다양한 정책을 종심방어적 관점에서 종합적으로 연계하는 방안에 대해 고찰하였다.

• 한국경영과학회지
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• 제39권1호
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• pp.69-81
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• 2014

Financial products entail either gains or losses, and customers' psychological reaction to these gains and losses affect the selection of the financial products. This study explains the financial customers' behavior by introducing consumers' psychological variables such as regulatory focus and construal levels. According to the regulatory focus theory, there are two distinct motivational orientations called promotion focus and prevention focus. And, construal level theory proposes that people use more abstract and higher levels of construal to represent objects that are more distant on psychological distance. We have incorporated these two psychological variables into financial consumer behaviors. In the experiment 1, the results have showed that promotion focused customers prefer fund products to deposit products, whereas prevention focused customers have showed the opposite result. In the experiment 2, both regulatory focus and construal level were considered. Specifically, under the high level message, promotion focused customers have showed higher preference to fund products than the prevention focused customers, and no significant difference for the deposit products. On the contrary, given the low level message, prevention focused customers have showed higher preference to both fund and deposit products than the promotion focused customers. Therefore, it comes to the conclusion that it will be efficient for the financial companies to use high level messages for the promotion focused customers and low level messages for the prevention focused customers. Implications and limitations are discussed to establish more effective marketing strategies based on the results of this study.

• International Journal of Computer Science & Network Security
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• 제21권5호
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• pp.57-68
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• 2021

Successfully adapting to digital and customer-oriented transformation, the concept of lean manufacturing professes the philosophy of creating greater benefit while minimizing losses. These losses are operations that do not add value in the production process to ensure the efficiency, flexibility, and profitability of projects. In the context of broad automation and digitalization of all sectors of the economy, mechanisms for combining automation technologies and lean production are becoming available. Moreover, when it comes to the efficient use of financial, human, or material resources, it is clear that the use of Industry 4.0 technologies can be an effective tool for achieving the goals of lean production, as many of them pursue the same goal. In this context, this article aims to study the effectiveness of the implementation of project management concepts at the global level and identify the main factors influencing its effectiveness to ensure the achievement of lean production through LEAN technologies and Industry 4.0 technologies. To achieve this goal, several statistical indicators were selected and several statistical methods of analysis were used: pairwise correlation, regression analysis, methods of comparison, synthesis, and generalization. Statistical analysis was conducted according to a survey conducted by the Project Management Institute (PMI) in 2020. An economic-mathematical model of dependence of project effectiveness in different regions of the world on the level of implementation of project management approaches is built, which shows that the increase in project effectiveness by 85% is due to financial losses, technical training, and consumer orientation. These results allow project managers to develop appropriate strategies to improve project management approaches at all levels. It is established that LEAN technologies and technologies of Industry 4.0 have several tools that have a positive effect on minimizing losses following the concept of lean production. Besides, given that the technology of Industry 4.0 is focused on the automation of Lean Production technology, a mechanism for the introduction of lean production using these technologies and methods.

• 동아시아경상학회지
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• 제11권4호
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• pp.19-28
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• 2023

Purpose - research the main methods of financial analysis of corporation in the condition of inflationary processes: the analysis of financial sustainability, liquidity, profitability and etc. Research design, Data, and methodology - the main methodical aspects of financial analysis of operations in the conditions of inflation, their efficiency are presented in the theses. Also the main financial indicators are generalized and systematized with the factor of inflation. The general scheme of adjusting the analysis of financial stability for the factor of inflation is presented. Result - The specifics of adjusting the company's assets and liabilities for the factor of inflation during the analysis of prospective financial stability are details revealed in the article. The features of a comprehensive prospective assessment of liquidity and the financial stability are determined. Conclusion - The account of factor of inflations in the financial operations enable reduce the losses, to identify the price of price strategy on the market, to analyze the problematic situations and develop scenarios for the development of the organization's activities in these conditions. The article the limitations and recommendations for adjusting for the factor of inflation are presented, including the necessary to clearly define the levels of their detail, since the study may be overloaded with calculations.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2001년도 ICCAS
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• pp.101.6-101
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• 2001

This paper deals with inspect algorithm using visual system. One of the major problems that arise during polymer production is the estimation of the noise of the product(bad pallets). An erroneous output can cause a lot of losses (production and financial losses). Therefore new methods for real-time inspection of the noise are demanded. For this reason, we have presented a development of vision system algorithm for the defect inspection of PE pallets. First of all, in order to detect the edge of object, the differential filter is used. And we apply to the labeling algorithm for feature extraction. This algorithm is designed for the defect inspection of pallets ...

• 한국항해항만학회지
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• 제45권3호
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• pp.173-180
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• 2021

회계는 기업 경영의 핵심 분야 중 하나임에도 해운사의 회계와 관련된 연구는 많이 이루어지지 않았다. 또한, 선박금융, 금융리스 등 금융을 많이 활용하는 해운사에 있어서 재무보고는 매우 중요함에도 불구하고 해운사의 재무보고, 특히 이익조정에 관한 연구는 찾아보기 어렵다. 본 논문의 목적은 해운사의 발생액 이익조정 행태를 분석하는 것이다. 부채비율이 높고, 당기순손실 기업은 이익조정의 유인이 있다고 알려져 있다. 해운사는 산업의 특성으로 인해 부채비율이 높고, 당기순손실을 보고하는 경우가 많다. 따라서 해운사는 이익조정을 많이 할 것으로 예상된다. 2001년부터 2020년까지 한국거래소에 상장된 KOSPI 기업을 대상으로 분석한 결과 해운사는 비 해운사에 비해 이익조정을 많이 하는 것으로 나타났다. 이익조정의 대리변수는 재량적발생액을 사용하였다. 재량적발생액은 Dechow et al.(1995)의 수정Jones모형과 Kothari et al.(2005)의 성과대응모형을 사용하여 측정하였다. 본 연구는 회계처리 행태 중 대표적인 이익조정에 관해 해운사와 비 해운사를 비교 분석함으로써 유의미한 결과를 도출하였다. 외부감사인, 투자자, 금융기관, 애널리스트, 정부당국 등 이해관계자는 상장 해운사의 외부감사, 재무분석, 감독 등에 있어 해운사의 이익조정 행태에 대해 인지할 필요성이 있다. 마지막으로, 상장 해운사는 회계원칙에 입각한 보다 엄정한 회계처리를 해야 할 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.919-926
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• 2020

The purpose of this study is to analyze and test the effect of financial ratios and macroeconomics on Islamic stock returns listed in Jakarta Islamic Index (JII) other than to assess whether investment risk can be an intervening variable in this study. The type of research is explanatory in nature with a quantitative descriptive approach. The data used is based on secondary sources with a sample group of 29 companies listed on JII for a 5-year period ending 31 December 2018. The data obtained were analyzed by using SEM (Structural Equation Model) with AMOS (Analysis Moment of Structural) 21 program. The results of the study show that only financial ratios affect sharia stock returns and investment risk, while the mediation test found that investment risk does not act as a mediating variable between financial ratios and macroeconomics and Islamic stock return. These findings indicate that the role of the company's financial health is very important. Besides affecting the rate of return obtained, the company's financial health can also reflect the level of risk that investors will accept in the future. By improving financial performance properly, a company will have a positive impact on various interested parties and minimize the level of investor losses.