• Management & Information Systems Review
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• v.29 no.4
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• pp.1-22
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• 2010

There have been arguments in Korea that fair value accounting system improves quality of accounting information through the asset revaluation. These arguments are based on the fact that investors prefer fair value to cost value information. Others argue that cost principles may offer more proper information to the investors because financial statements applied the cost principles are more objective and thus more reliable. Prior researches focused mainly on the motives of asset revaluation but I examined the effects of the tangible asset revaluation on the stock prices. The empirical findings indicate that : (1) the gains on the tangible asset revaluation are positively correlated with the stock prices; (2) the net book values applied the cost principles explain stock prices better than the net book values applied fair values. My findings suggest that the gains on the tangible asset revaluation constitute a part of the firms' values but the accounting informations measured fair value are not always useful to the investors in the capital market.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.5
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• pp.81-94
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• 2022

This study analyzed the effect of the entrepreneurship planning course provided by an women's university in Seoul on the enhancement of the core competencies of entrepreneurship of university students. To this end, pre- and post-test of core entrepreneurship competency were conducted on 63 female university students (32 in experimental group, 31 in control group) and then the results were analyzed. The course in which the experimental group participated was a team-based project learning course and it required a team of three people to draw an entrepreneurship plan containing social problem solving as the final result. The course was operated for a total of 8 weeks. To measure the level of entrepreneurship core competency in the pre- and post- test, the survey tool that was developed by the Ministry of Education and Korea Entrepreneurship Foundation (2020) was used. This tool composed by 'value creation', 'challenge', 'self-directed', and 'group creativity' competencies. As analyses methods, i) covariance analysis was performed using the pretest as a covariate, and then a two-way ANOVA was performed with treatment (experimental group, control group) and time point (pre test, post test) as two independent variables. Results show while there was no significant difference between the experimental group and the control group in the value creation competency, it significantly contributed to the enhancement of challenge, self-directed, and collective creativity competencies. Based on these results, implications and limitations were discussed, followed by future research direction.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.2
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• pp.179-193
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• 2022

This study aims to identify the relationship marketing factors and examine the mediating factors of perceived customer value on the relationship between relationship marketing factors and loyal on rural tourism. We collected and analyzed the survey data from the customers who had experienced rural tourism before. The results from the empirical analysis are as follows. First, through the exploratory factor analysis, four factors such as customer orientation, responsive attraction, professionalism, and ties were derived. Second, it was found all four factors have significant positive effects on loyalty. Third, both responsive attraction and professionalism have significant positive effects on perceived customer value. However, customer orientation and ties do not have significant effects. Fourth, the perceived customer value showed a full mediating effect between responsive attraction and loyalty, whereas it showed a partial mediating effect between professionalism and loyalty. Additionally, it was found that gender did not affect loyalty but significantly affected perceived customer value. This means that women had lower perceived value for rural tourism than men. To improve the loyalty of rural tourism, it is necessary to improve customer orientation, professionalism, ties, and perceived customer value.

• Journal of the Korean Society for information Management
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• v.23 no.3 s.61
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• pp.187-204
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• 2006

The main purpose of the archives is to maintain a history of the organization's functions and activities. Selecting valuable records for the permanent archives through objective appraisal from among many records that reflects the activities of organization is very important but also very difficult. The quantity and complexity of comtemporary records has rapidly expanded because of electronic storage, and with the information environment, and it is now possible to manage and control the records an entire lifetime. In this study, it is proposed the appraisal methods based on a business analysis that is combined the macro-appraisal factor and micro-appraisal factor; The former is functions and organizations as the objective guideline of selecting valuable records from the beginning and the latter is a contents appraisal (evidential value) of the individual records.

• Korean Journal of Heritage: History & Science
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• v.55 no.4
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• pp.196-209
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• 2022

This study compared and analyzed the spatial division function and role of partitions by comparing the entire space and the spatial changes before and after the installation of partitions in <Donggwoldo>, which was manufactured in the late Joseon Dynasty. As a research method, a set standard was prepared to decompose the space of <Donggwoldo> into a unit space, and the standard was set according to the role and height of the space by classifying it into a main space, sub space, and transition space. Two convex maps were prepared according to before and after the installation of the Panjang, and the values of connectivity, control, and integration, which are spatial syntax variables, were calculated and analyzed. The results of the study are as follows. First, the partition in <Donggwoldo(東闕圖)> did not affect the overall spatial arrangement and control or connection of Donggwol, but the movement and access of space is limited to specific areas. Second, the partition was a facility intensively distributed in Naejeon(內殿) and Donggung(東宮) to be used actively in the way of space utilization. It shows that the unit space increased rapidly due to the installation of the partition. Since the partition was installed in the spaces that were open and under high control in the case of Naejeon(內殿), it helped to secure private spaces as closed ones under low control. On the other hand, for Donggung(東宮), the spaces were compartmented and divided with the partition to guide the movement path through narrow gates of the partition and increase the depth of the space. This helped to create spaces that are free and can be hidden as it increased the number of spaces coming through. Third, In addition to the functions of "eye blocking, space division, and movement path control" revealed in prior research, the partition has created a "space that is easy to control" within a specific area. The installation of the partition reduced the scale through the separation of spaces, but it occurred the expansion of the movement path and space. Also, the partition functioned to strengthen hiding and closure or increase openness as well through space division. This study is significant in that it revealed the value of the spatial control function of panjang through the analysis of spatial control and depth by analyzing the function of the partition with a mathematical model in addition to the analysis and study of the function and role of panjang. In addition, it is valuable in that it has prepared a framework for analysis tools that can be applied to traditional residential complexes similar to palaces by applying space syntax to <Donggungdo> to create convex spaces according to unit space division and connection types of palace architecture and landscape elements.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.4
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• pp.254-264
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• 2018

The study aims were to verify the influences of job environment factors and work attitude on turnover intention of school foodservice employees, and then to verify the mediating effect of organization commitment between six areas of worklife and turnover intention so that organizations can intervene to reduce the turnover intentions of employees. The subjects were 205 employees who were working in the school foodservice field. The job environment factors were measured by six areas of worklife (workload, control, reward, fairness, community, value) and the organizational commitment was measured by two types of commitments (affective, continuance). The results were as follows. First, workload, reward, community and value of six areas of worklife reduced affective commitment, control and fairness increased continuance commitment, and affective commitment reduced turnover intention. Second, only reward and community showed direct effect on turnover intention, but all six areas of worklife had a statistically significant indirect effect on turnover intention through affective commitment. These results showed that job environment factors had both direct and indirect effect on employees' behavior through employees' affection. These findings imply that organizations can control employees' turnover intention by providing education or social support to maintain their affective commitment even when organizations cannot change job environment.

• Journal of Industrial Convergence
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• v.21 no.11
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• pp.13-27
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• 2023

This study aims to contribute to the reduction of the failure rate and social costs resulting from business failures by analyzing factors that affect the insolvency of social enterprises, as the role of social enterprises is increasing in our economy. The data used in this study were classified as normal and insolvent companies among social enterprises (including prospective social enterprises) that were established between 2009 and 2018 and received credit guarantees from credit guarantee institutions as of the end of June 2022. Among the collected data, 439 social enterprises with available financial information were targeted; 406 (92.5%) were normal enterprises, and 33 (7.5%) were insolvent enterprises. Through a literature review, eight non-financial factors commonly used for insolvency prediction were selected. The cross-analysis results showed that four of these factors were significant. Logistic regression analysis revealed that two variables, including corporate credit rating and the personal credit rating of the representative, were significant. Financial factors such as debt ratio, sales operating profit rate, and total asset turnover were used as control variables. The empirical analysis confirmed that the two independent variables maintained their influence even after controlling for financial factors. Given that government-led support and development policies have limitations, there is a need to shift policy direction so that various companies aspiring to create social value can enter the social enterprise sector through private and regional initiatives. This would enable the social economy to create an environment where local residents can collaborate to realize social value, and the government should actively support this.

• Korean journal of communication and information
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• v.19
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• pp.213-238
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• 2002

Ie is popular belief among the authorities concerned and their apologists that media coverage of terrorism promotes terrorism and is used as publicity by terrorists. Generally speaking, however, in reporting terrorism, the media become not terrorists' but state's means of publicity, and condemn terrorism, while rationalizing state's violence against terrorism. Terrorists may be successful in attracting public attention at the initial stage of terrorism, but usually fail in publicizing their cause. This fact notwithstanding, the authorities concerned and their apologists maintain thar media coverage of terrorism should be controlled, because it works as publicity for terrorists. Now it can be said that there is an intention to control the media when it is asserted that media coverage of terrorism works as publicity for terrorists. To present these arguments, this article discusses the news values and publicity aspect of terrorism, reviews some problems of and misunderstanding about media coverage of terrorism, and for illustrations, look into the American media's coverage of the 9-11 terrorism against the U. S. and "war on terror". that is, state terrorism taken as a countermeasure to it by the U. S.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.23 no.6
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• pp.1199-1206
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• 2013

SNS is relationship based service and its users are increasing rapidly because it can be used in variety forms as penetration rate of Smartphone increased. Accordingly personal information can be exposed easily and spread rapidly in SNS so self-control on information management, right to control open and distribution of own personal information is necessary. This research suggest way of measuring personal information leaking risk factor through personal information leaking possible territory's, based on property value and relationship of personal information in SNS, personal information exposure frequency and access rate. Suggested method expects to used in strengthening self-control on information management right by arousing attention of personal information exposure to SNS users.

• The Journal of the Korea Contents Association
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• v.16 no.12
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• pp.151-159
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• 2016

The discussion was started from the question about how literary linguistic expressions are reproduced in the movies. This study focuses on the cinematized version of Jelinek's "Die Klavierspielerin", the by Michael Haneke. and looking for cinematization of literary works and these aesthetic values. The original delicately describes the life of Erika who has been living under the supervision and control by her mother. The topic of the is the conflict between the controlling mother and the desires of the heroin Erika who has been living under the suppression. The world of suppression symbolized by her mother is described as closed and dark space while the world of Erika and her desires, represented by Walter is described as open and bright space. The life of Erika living under control symbolized by prison-like double doors, iron-barred window, darkness and shadow is abnormally distorted. Even the piano that must be the center of her life as a pianist is also one of the symbols of dark world of suppression.