• Information Systems Review
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• v.16 no.3
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• pp.215-242
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• 2014

This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.

• The Journal of Information Systems
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• v.27 no.1
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• pp.171-191
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• 2018

Purpose Corporate technology leakage is not only monetary loss, but also has a negative impact on the corporate image and further deteriorates sustainable growth. In particular, since SMEs are highly dependent on core technologies compared to large corporations, loss of technology leakage threatens corporate survival. Therefore, it is important for SMEs to "prevent and protect technology leakage". With the recent development of data analysis technology and the opening of public data, it has become possible to discover and proactively detect companies with a high probability of technology leakage based on actual company data. In this study, we try to construct profiles of enterprises with and without technology leakage experience through profiling analysis using data mining techniques. Furthermore, based on this, we propose a classification model that distinguishes companies that are likely to leak technology. Design/methodology/approach This study tries to develop the empirical model for prevention and protection of technology leakage through profiling method which analyzes each SME from the viewpoint of individual. Based on the previous research, we tried to classify many characteristics of SMEs into six categories and to identify the factors influencing the technology leakage of SMEs from the enterprise point of view. Specifically, we divided the 29 SME characteristics into the following six categories: 'firm characteristics', 'organizational characteristics', 'technical characteristics', 'relational characteristics', 'financial characteristics', and 'enterprise core competencies'. Each characteristic was extracted from the questionnaire data of 'Survey of Small and Medium Enterprises Technology' carried out annually by the Government of the Republic of Korea. Since the number of SMEs with experience of technology leakage in questionnaire data was significantly smaller than the other, we made a 1: 1 correspondence with each sample through mixed sampling. We conducted profiling of companies with and without technology leakage experience using decision-tree technique for research data, and derived meaningful variables that can distinguish the two. Then, empirical model for prevention and protection of technology leakage was developed through discriminant analysis and logistic regression analysis. Findings Profiling analysis shows that technology novelty, enterprise technology group, number of intellectual property registrations, product life cycle, technology development infrastructure level(absence of dedicated organization), enterprise core competency(design) and enterprise core competency(process design) help us find SME's technology leakage. We developed the two empirical model for prevention and protection of technology leakage in SMEs using discriminant analysis and logistic regression analysis, and each hit ratio is 65%(discriminant analysis) and 67%(logistic regression analysis).

• Journal of Korea Water Resources Association
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• v.43 no.2
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• pp.201-210
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• 2010

In this study, new methodology to estimate the reliability of a water distribution system using HSPDA model is suggested. In general, the reliability of a water distribution system can be determined by estimating either the ratio of the required demand to the available demand or the ratio of the number of nodes with sufficient pressure head to the number of nodes with insufficient pressure head when the abnormal operating condition occurs. To perform this approach, hydraulic analysis under the abnormal operating condition is essential. However, if the Demand-Driven Analysis (DDA) which is dependant on the assumption that the required demand at a demand node is always satisfied regardless of actual nodal pressure head is used to estimate the reliability of a water distribution system, the reliability may be underestimated due to the defect of the DDA. Therefore, it is necessary to apply the Pressure-Driven Analysis (PDA) having a different assumption to the DDA's which is that available nodal demand is proportion to nodal pressure head. However, because previous study used a semi-PDA model and the PDA model which had limited applicability depending on the characteristics of a network, proper estimation of the reliability of a water distribution system was impossible. Thus, in this study, a new methodology is suggested by using HSPDA model which can overcome weak points of existing PDA model and Available Demand Fraction (ADF) index to estimate the reliability. The HSPDA can simulate the hydraulic condition of a water distribution system under abnormal operating condition and based on the hydraulic condition simulated, ADF index at each node is calculated to quantify the reliability of a water distribution system. The suggested model is applied to sample networks and the results are compared with those of existing method to demonstrate its applicability.

• Journal of the Society of Disaster Information
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• v.8 no.3
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• pp.310-318
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• 2012

Actual condition by items based on the level of execution of Construction Company certified by Construction Safety and Health Management Systems (KOSHA 18001) was investigated, analyzed and evaluated reflecting various opinions fincluding safety experts, top management, audit experts, and construction engineers. Currently, the maintenance is being managed through internal audit after the safety and health management system has been certified, but it is difficult to identify the degree of continuous improvement. In order to present the standards to see the level of quantified system, this study was conducted. The purpose of this study is to present the system maturity evaluation tool to be used to reduce occupational accidents through proper establishment and continuous improvement of national health and safety management system. Results of this study are summarized through identification of current condition of implementation of KOSHA 18001 system, development of maturity measurement tool and verification as follows: First, priority of implementation for activities of headquarters and on-site was determined by importance of activities such as the risk assessment, safety and health accident prevention activities, performance assessment and monitoring, resource management and support, and management review and improvement in order. In addition, the expert group presented that association with continuous improvement activities could establish the system by presenting strengths, weaknesses and improvement subjects of system.

• Korean Journal of Social Welfare
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• v.53
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• pp.75-104
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• 2003

This study was performed to analyze the process and develop the pattern of school dropout in the context of the Korean educational systems. Participants were 30 adolescents experiencing dropout one more times and their age ranged from 16 to 23. A major category derived and analysed from a grounded theory method of Strauss and Corbin(1990). The qualitative analysis indicated that dropout is contradictory experiences in Korea. Because it is emancipation from various distress of school systems as well as loss of various benefit as students, Main causes of dropout were identity problems, school frustrations(failure in school achievements), environmental disadvantaged and delinquencies. Sometimes these various causes are emerged at the same time. Most important condition of context which was decided was whether dropout was voluntary and considered. After dropout from school, it was important if there were resources such as emotional and informative supports. Especially informative support was critical to adjust after dropout. Dropout experience was divided largely into 4 patterns such as type of 'searching the identity', 'being disorganized', 'escaping' and 'frustration'. In chronological analysis resulted in 4 stages including 'stage I. loss of motivation', 'stage II. escaping from school', 'stage III. trial and error', 'stage IV changing the meaning of dropout in the life.

• Journal of Intelligence and Information Systems
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• v.19 no.2
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• pp.55-71
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• 2013

The prediction model is the main factor affecting the performance of a knowledge-based system for bankruptcy prediction. Earlier studies on prediction modeling have focused on the building of a single best model using statistical and artificial intelligence techniques. However, since the mid-1980s, integration of multiple techniques (hybrid techniques) and, by extension, combinations of the outputs of several models (ensemble techniques) have, according to the experimental results, generally outperformed individual models. An ensemble is a technique that constructs a set of multiple models, combines their outputs, and produces one final prediction. The way in which the outputs of ensemble members are combined is one of the important issues affecting prediction accuracy. A variety of combination schemes have been proposed in order to improve prediction performance in ensembles. Each combination scheme has advantages and limitations, and can be influenced by domain and circumstance. Accordingly, decisions on the most appropriate combination scheme in a given domain and contingency are very difficult. This paper proposes a confidence-based selection approach as part of an ensemble bankruptcy-prediction scheme that can measure unified confidence, even if ensemble members produce different types of continuous-valued outputs. The present experimental results show that when varying the number of models to combine, according to the creation type of ensemble members, the proposed combination method offers the best performance in the ensemble having the largest number of models, even when compared with the methods most often employed in bankruptcy prediction.

• Asia pacific journal of information systems
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• v.17 no.3
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• pp.131-146
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• 2007

Recently, the role of IT service providers has been enlarged from managing a single function or system to reconstructing entire information management processes in new ways to contribute to shareholder value across the enterprise. This movement toward extensive and complex outsourcing agreements has been driven by the assumption that outsourcing information technology functions is a reliable approach to maximizing resource productivity. Hiring external IT service providers to manage part or all of its information-related services helps a firm focus on its core business and provides better services to its clients, thus obtaining sustainable competitive advantage. This practice of focusing on the strategic aspect of outsourcing is referred to as strategic sourcing where the focus is capability sourcing, not procurement. Given the importance of the strategic outsourcing, however, to our knowledge, there is little empirical research on the relationship between the strategic outsourcing orientation and outsourcing performance. Moreover, there is little research on the factor that makes the strategic outsourcing effective. This study is designed to investigate the relationship between strategic IT outsourcing orientation and IT outsourcing performance and the process through which strategic IT outsourcing orientation influences outsourcing performance, Based on the framework of strategic orientation-performance and core competence based management, this study first identifies core competency orientation as a proper strategic orientation pertinent to IT outsourcing and IT outsourcing process management capability as the mediator to affect IT outsourcing performance. The proposed research model is then tested with a sample of 200 firms. The findings of this study may contribute to the literature in two ways. First, it draws on the strategic orientation - performance framework in developing its research model so that it can provide a new perspective to the well studied phenomena. This perspective allows practitioners and researchers to look at outsourcing from an angle that emphasizes the strategic decision making to outsource its IT functions. Second, by separating the concept of strategic orientation and outsourcing process management capability, this study provides practices with insight into how the strategic orientation can work effectively to achieve an expected result. In addition, the current study provides a basis for future studies that examine the factors affecting IT outsourcing performance with more controllable factors such as IT outsourcing process management capability rather than external hard-to-control factors including trust and relationship management. This study investigates the major factors that determine IT outsourcing success. Based on strategic orientation and core competency theories, we develop the proposed research model to investigate the relationship between core competency orientation and IT outsourcing performance and the mediating role of IT outsourcing process management capability on IT outsourcing performance. The model consists of two independent variables (core-competency-orientation and IT outsourcing process management capability), and two dependent variables (outsourced task complexity and IT outsourcing performance). Comprehensive data collection was conducted through an outsourcing association. The survey data were analyzed using a structural analysis method. IT outsourcing process management capability was found to mediate the effect of core competency orientation on both outsourced task complexity and IT outsourcing performance. Further analysis and findings are discussed.

• Korean Journal of Remote Sensing
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• v.26 no.5
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• pp.561-570
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• 2010

The purpose of this study is to develop an Android smartphone app providing analysis capabilities of remote sensing images, by using mobile browsing open sources of gvSIG, open source remote sensing software of OTB and open source DBMS of PostgreSQL. In this app, five kinds of remote sensing algorithms for filtering, segmentation, or classification are implemented, and the processed results are also stored and managed in image database to retrieve. Smartphone users can easily use their functions through graphical user interfaces of app which are internally linked to application server for image analysis processing and external DBMS. As well, a practical tiling method for smartphone environments is implemented to reduce delay time between user's requests and its processing server responses. Till now, most apps for remotely sensed image data sets are mainly concerned to image visualization, distinguished from this approach providing analysis capabilities. As the smartphone apps with remote sensing analysis functions for general users and experts are widely utilizing, remote sensing images are regarded as information resources being capable of producing actual mobile contents, not potential resources. It is expected that this study could trigger off the technological progresses and other unique attempts to develop the variety of smartphone apps for remote sensing images.

• Korean Journal of Social Welfare Studies
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• v.44 no.3
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• pp.147-175
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• 2013

The purpose of this study is to examine the effects of the organizational characteristics and interorganizational network level on social welfare organizationas' effectiveness using structural equation model. For achieving this purpose, this study defined organizational effectiveness as financial, human and physical resource capability according to resource systems approach. Organizational characteristics variables included the number of qualified staff, degree of resource dependency, the proportion of government subsidies, the main organizational philosophy, establishment year, the attitude of top manager and the number of informal ties. Interorganizational network variables were divided by outdegree centrality and indegree centrality. The data collected from women's welfare organizations in Seoul through survey method. The analysis tools used the UCINET 6.245 for the network analysis and AMOS 18.0 for the structural equation model. The results of this study are as follows. The factors affected on the financial resource capacity were the number of qualified staff, the proportion of government subsides and the indegree centrality. Meanwhile, only indegree centrality directly influenced on the human resource capability. The significant affecting factors on physical resource capacity were the number of qualified staff, the attitude of top manager and informal ties. Based on these results, the implications of this study and the ways to enhance social welfare organization's effectiveness were discussed.

• Management & Information Systems Review
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• v.38 no.3
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• pp.1-19
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• 2019

This paper investigates the asymmetric effects of crude oil price uncertainty on industrial stock returns under different market conditions (bearish and bullish stock markets). We consider a quantile regression method using monthly oil volatility index, KOSPI and 22 industrial stock indices from May 2007 to February 2019. Especially, we take care of the positive and negative changes of the oil volatility index to analyze asymmetric effects of the oil price uncertainty for the bearish and bullish stock market conditions. During the bearish markets, the oil volatility index has relatively strong statistically significant negative effects on the industrial stock returns. These effects gradually decrease when the market conditions became more bullish markets. In particular, positive changes in the oil volatility index yields a further significant decrease in 12 industrial stock returns during the extreme bearish markets. Moreover, during the bullish markets, negative changes in the oil volatility index have statistically significant negative effects on the 12 industrial stock returns. From the empirical results, we see that participants of the Korean stock market are sensitive to bad news in a recession.