• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.525-532
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• 2021

This study examines the association between a firm's business strategy and audit report lags. This study employs 5,072 firm-year observations from 2015 to 2019. Our sample comprises all of the firms listed on the Korea Composite Stock Price Index (KOSPI) market and Korea Securities Dealers Automated Quotation (KOSDAQ). We perform OLS regression analysis to test our hypothesis. The OLS regression analysis was conducted through the SAS and STATA programs. We find that business strategy is positively associated with audit report lags. Especially, we find that defender firms are negatively associated with audit report lags. The findings of this study suggest that prospector-like firms would increase their performance uncertainty as well as audit risk. Therefore, prospector-like firms interfere with the efficient audit procedures of auditors. On the other hand, our findings indicate that defender-like firms would decrease their performance uncertainty as well as an audit risk because they focus on simple product lines and cost-efficiency. For this reason, auditors will be able to carry out the audit procedures much more easily. Our results present that a prospector-like business strategy degrades audit effectiveness as it exacerbates a company's financial risk, willingness to accept uncertainty, and the complexity of organizational structure.

• International journal of advanced smart convergence
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• v.12 no.4
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• pp.314-320
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• 2023

This paper examines how the design of female characters in Disney animations is evolving over time, and explores whether these changes are related to the social status of women in modern society. We analyze in detail how Disney's female character design has undergone changes in form, characteristics, and personality with the transition from 2D animation to 3D animation, and show that the change in perception of women in modern society is behind this change. It shows. It deals with changes in the design and personality of female characters, focusing on major Disney animation works before and after 2010. Starting with the movie <Rapunzel>, released in 2010, female characters showed stronger and more active characteristics and changed from traditional Disney princesses. Disney is bringing about this social change by breaking away from the image of an independent woman and showing the growth process of overcoming hardships based on one's abilities and the support of one's family, as well as the increasing number of female characters of various races and appearances. The conclusion was reached that it shows a conscious and active willingness to accept it.

• Korea Trade Review
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• v.45 no.2
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• pp.157-176
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• 2020

Mobile payment services are evolving into a variety of integrated platforms that greatly affect the lives of consumers. In addition, the importance of mobile payment services is being used as a means of payment in cross-border e-commerce. Accordingly, although a number of related studies have been conducted, most of the studies are based on the technology acceptance model. This study analyzes consumer acceptance intention of mobile payment services by applying consumption value theory. Four dimensions were derived from the theory of consumption value: functional value, emotional value, social value and situational value. With this, we identified the impact on consumer acceptance of mobile payment services. The analysis was performed using a structural equation model. Researchers collected 300 copies of the questionnaire from Chinese consumers and used it for analysis. Empirical analysis shows that functional value, emotional value, social value and situational value are all increasing consumers' willingness to accept mobile payment services. In addition, only social values were showing differences in their influence on the acceptance of mobile payment services with age. This study contributes to the development of the relevant field in that few studies describe mobile payment services by applying consumption value theory.

• Journal of the Korean Society of Food Culture
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• v.14 no.4
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• pp.289-304
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• 1999

The purpose of this study was to examine the consumers' acceptance of irradiated foods according to sociodemographic characteristics and the factors to distinguish subjects with differential levels of their willingness to buy them. Data were collected from the 365 women living in Youngnam area by the self-administered questionnaire. The results from this study were as follows. First, consumers were concerned regarding food safety issues in general and particularly preservatives. Second, many subjects had not heard of the irradiated foods and showed wait-and-see attitude in the willingness to accept them. Consumers' willingness to purchase them were higher than any other cases if radiation would not remain in foods. Third, the results from the discriminant analyses showed that the concern toward food safety, perceived innovativeness, willingness to pay more for organic foods, and knowledge of irradiation were the factors to distinguish groups with differential levels of willingness to purchase the irradiated foods. The results from the study imply that accurate and scientific information about food irradiation should be given to the consumers.

• Journal of the Korean Applied Science and Technology
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• v.40 no.3
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• pp.412-424
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• 2023

The purpose of this study is to analyze how independent variables such as instructors' willingness to innovate, subjective norms, and self-efficacy affect technology acceptance intention through parameters such as ease of use and usefulness, and in what ways, and to suggest ways to revitalize new technology-related education in the beauty field. The results of the analysis of beauty major instructors' intention to adopt digital new technologies showed that innovation intention, subjective norms, and self-efficacy toward new technologies have a defining influence on the parameters of ease and usefulness. These results can be interpreted as a strong recognition of the need to apply new technologies in the beauty field and the need to improve the curriculum for this purpose, but the instructors' own fear of applying new technologies makes it difficult to apply new curriculum in reality. Therefore, the development of teaching materials related to digital technology education that can be easily understood by beauty instructors should be prioritized, and the development and use of related education programs should be expanded. In addition, we are confident that close collaboration with digital new technology and IT-related departments to understand the education of beauty majors and mutual research to develop education programs will help to develop digital new technology education programs tailored to the beauty field.

• Journal of Digital Convergence
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• v.18 no.3
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• pp.139-147
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• 2020

In the fourth revolution resulting from ICT convergence, Blockchain-based platform is being applied to various fields. This trend is expected to become stronger in the future. This study aims to explore several factors pertaining to user acceptance of Blockchain-based financial platform. It is important for finance business managers and blockchain technical managers to verify the user's willingness to accept the blockchain. In this study, the factors determining the acceptance of blockchain-based platform we explore are innovation, convenience, security and preference. Based on the results of the survey, 465 users(male 262, female 212) completed the questionnaire, a structural equation analysis was used in order to analyze the blockchain's users acceptance framework. Through the results we were able to identify and validate the differences in innovation and convenience by gender as well as the factors determining the acceptance of blockchain-based financial platform.

• Journal of Industrial Convergence
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• v.18 no.6
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• pp.1-7
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• 2020

In this study, we hypothesized that the needs for start-up support services may vary depending on the founder's psychological characteristics, such as self-efficacy or his attitude toward uncertainty. To verify this, a survey was conducted on the founders of 86 companies located in Business Incubators at Seoul and Daejeon and an empirical analysis was conducted based on the data. According to the analysis, the higher the self-efficacy of the founder, the more active he expressed his willingness to accept the start-up support service, which aims to provide start-up zones to busy areas outside the university. While the founder, who has experienced failure in the past, responded positively to attracting customers located outside the university. The results of this study supported the hypothesis and suggest that differentiated start-up support services should be designed by including not only characteristics at the level of start-up companies, such as industries and growth stages, but also the psychological characteristics of start-ups in important consideration.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.5 no.2 s.10
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• pp.29-43
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• 2006

Highway ARS service made several times handling of cellular phone for accept the one information. But, use the cellular phone while driving is against the law that 'Road Traffic Act' and wield influence on safety by degrade driver's attention that causes reduced section of concentration. On this study, propose a new type service that more useful and safer witch improved of existing ARS service to it served for cellular phone. For the analyze problem in existing ARS service, collect and analysis that ARS using status data and highway overall speed data, and then offer a better service type which based on improvements to that. Also, make a comparative analysis including measure of degree about easy to use and safety between two services by using the Stated Preference method, as a result of verifies the effect of new type service Finally, for measure of the effect the value of improved ARS service type that used willingness to pay in CVM method.

• Journal of Digital Convergence
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• v.20 no.1
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• pp.293-299
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• 2022

The purpose of study is to relieve the users' anxiety caused by the simplification of the easy money transfer service. With the development of technology, financial services are being simplified, but on the contrary, the chasm occurs. The study was conducted in two rounds. First, based on UTAUT, the perception of the service and the willingness to accept the technology were investigated through a questionnaire. Second, after presenting the tracking function of the remittance situation derived through the heuristic method, in-depth interviews were conducted on reliability and intention to continue using it. As the result, it was found that the clear feedback had a positive effect on relieving users' anxiety. It is expected that studies approaching the chasm from the point of view of design will be actively conducted.

• Environmental and Resource Economics Review
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• v.14 no.4
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• pp.793-816
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• 2005

This paper proposes a new answering mechanism called RAM (Risk Answering Mechanism) which can be applied to a contingent valuation method. The RAM is derived from the theory of expected utility maximization under the assumption that there exists an uncertainty in a nonmarket good of interest. In RAM, a respondent would accept an uncertain offer only if his or her WTP for the mean of the offer is large enough to exceed the bidding price by more than a risk premium. This is in a striking contrast with a traditional answering mechanism (TAM) in which the WTP is simply compared with the bidding price. Therefore, the TAM would underestimate the WTP by a risk premium without considering the uncertainty a respondent may face. An empirical comparison is made between RAM and TAM using a survey data on the Tong river. It is found that underestimation problem is very serious in the TAM.